Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

Objective: To describe, on the basis of established norms of scientific literature, the sources of aluminum (Al3+) intake, its metabolism in the human body, its toxic effects, and its relationship with some neurological diseases. Materials and Methods: A non-systematic search of pertinent literature was conducted in PubMed, Elsevier, SciELO, Springer Link, Web of Science, and Google Scholar. Results: Sources of aluminum intake included food cooked with aluminum foil, medications, and traditionally used clays (known as “chacco”) in Southern Peru. It is estimated that the average person ingests 3-5 mg of Al3+ per day. Approximately 40% of the ingested Al3+ is retained in the intestinal coverage or secreted by the enterocytes into the circulatory system. This elevates the aluminum body levels and allows it to enter into several organs, including bones and brain. Aluminum's toxic effects...

Para garantizar el nacimiento de un recién nacido sano con un riesgo mínimo para la madre se hace uso de la atención prenatal, el cual se dirige a la evaluación continua del estado de salud de la madre y el feto, la anticipación de los problemas mediante el seguimiento de la gestante y la enseñanza de los síntomas y signos de alarma; muchas mujeres en estado gestacional mueren debido a la poca orientación que se les proporciona sobre el embarazo, los signos y síntomas de alarma y las complicaciones, al igual que la falta de acceso a los servicios de salud, la calidad de los cuidados obstétricos, personal calificado que brinda la atención, transporte para las emergencias obstétricas, suministros necesarios para la atención. Objetivo Determinar la relación entre el nivel el nivel de conocimiento sobre los signos y síntomas de alarma con las características de las gestantes ...

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La cochinilla (Dactylopius coccus) es un insecto Hemíptero originario de paisas como Perú, Ecuador, Bolivia (países andinos) y México. Es un insecto blando de aspecto oval, que se alimenta del Nopal (cactáceas), las hembras se agrupan dando la apariencia de almohadillas de color blanco en el tejido vegetal, los machos se distinguen de las hembras por su tamaño (menor al de las hembras) y sus alas.

Se presentan 4 productos comerciales en forma de sachets de 3g: 1) sachet de extracto de maca negra acuosa, 2) sachet de extracto de maca roja acuosa, 3) sachet de extracto de maca negra hidroalcohólica, 4) sachet de extracto de maca roja hidroalcohólica