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transfer protein » transfer process (Expander búsqueda), transfer prices (Expander búsqueda)
transfer protein » transfer process (Expander búsqueda), transfer prices (Expander búsqueda)
1
artículo
Publicado 2022
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This paper analyzes the incidence in our country of the recommendations provided by the OECD in its Guide on the implications of the COVID-19 Pandemic on transfer pricing Guidance on the transfer pricing implications of the COVID-19 pandemic published on December 18, 2020 and which represents the consensus perspective of the more than 137 members of the BEPS Inclu-sive Framework, among which is Peru, regarding the application of the arm’s length principle for problems generated or exacerbated by the pandemic. In particular, the problem of comparability analysis is evaluated in a scenario of lack of comparable transactions and companies in the 2020 and subsequent years affected by the pandemic. Likewise, the issue of losses is addressed from two perspectives, those as a comparable result and the generation of losses in business models with limited risk. It is concluded that several of t...
2
artículo
Publicado 2015
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Hygromycin A (HygA) binds to the large ribosomal subunit and inhibits its peptidyl transferase (PT) activity. The presented structural and biochemical data indicate that HygA does not interfere with the initial binding of aminoacyl-tRNA to the A site, but prevents its subsequent adjustment such that it fails to act as a substrate in the PT reaction. Structurally we demonstrate that HygA binds within the peptidyl transferase center (PTC) and induces a unique conformation. Specifically in its ribosomal binding site HygA would overlap and clash with aminoacyl-A76 ribose moiety and, therefore, its primary mode of action involves sterically restricting access of the incoming aminoacyl-tRNA to the PTC.
3
artículo
Publicado 2021
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The exploitation of Camisea natural gas implied benefits for industries with respect to the electricity rates of which they are large consumers. The national electricity market is based on three prices: busbar price, marginal cost, and free customer price. This study aims to establish whether the advantage of the low price of natural gas is reflected in the price for free customers, who are those who can directly negotiate their electricity tariff with the electricity generators or distributors. This was achieved through a time series analysis with econometric models linking the three national electricity market prices, which indicated the correlation between them. A review of the proposed models, their correlational analysis and the autocorrelation analysis of the residuals revealed a strong correlation between free market price and its first lag, which dissociates a correlation with th...
4
tesis de grado
Publicado 2020
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A descriptive study about the income tax law and its association with transfer costs was carried out in a practical application in the city of Ica in the period January to July 2018, where the data obtained from a company and a series of conclusions and recommendations were drawn up, among which transfer prices, which were taken in our laws, have enabled them to be analyzed on several occasions for their continuous improvement., The OECD indications, being the guiding framework for transfer Pricing, lists the guidelines and procedures that help, along with what other countries have experienced in the preparation of transfer rules in Peru, the implementation of transfer pricing rules is in continuous learning, as To develop this learning, we have seen ways to improve, the rules and to implement them in a better way.
5
artículo
En la investigación se logró obtener una bebida simbiótica, partiendo de lacto suero, el cual se lo sometió a una pasteurización seguido de una separación proteica empleando el punto isoeléctrico del suero, precipitando así la β – lactoglobulina y separándola por trasiego, empleando dos tipos de fermentos lácteos 1.(YO-MIXTM 495), y el 2.(LAT BY 9R), estos fermentos se los inocula a 42 y 37 ºC manteniendo estas temperaturas durante 3:30 y 6:00 horas respectivamente. La incorporación de inulina y oligofructosa, es del 0.85%, adquiriendo de esta manera un porcentaje del 0.58% de oligofructosa en la bebida de lacto suero. Se aplicó un diseño bifactorial: A es el porcentaje de lacto suero (100, 75 y 50) y B es el fermento, con un total de 18 tratamientos, los análisis realizados fueron: proteína, fibra, bacterias ácido lácticas, coliformes.Los resultados estadísticos mu...
6
artículo
Publicado 2017
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In the research it was possible to obtain a symbiotic drink, starting from whey, which was subjected to a pasteurization followed by a protein separation using the isoelectric point of the serum, thus precipitating the β - lactoglobulin and separating it by transfer, using two types of Ferments 1. (YO-MIXTM 495), and 2. (LAT BY 9R), these ferments are inoculated at 42 and 37 ° C. Maintaining these temperatures during 3:30 and 6:00 hours respectively. The incorporation of inulin and oligofructose, is 0.85%, thus acquiring a percentage of 0.58% of oligofructose in the lacto serum drink. A bifactorial design was applied: A is the percentage of whey (100, 75 and 50) and B is the yeast, with a total of 18 treatments, the analyzes were:protein, solids, lactic acid bacteria, Lactic acid, coliforms. Statistical results show that the best treatment for serum lactobacillus is 100% A1B2 and LAT B...
7
tesis de grado
Publicado 2018
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In the present work the contribution of the Informative Sworn Statement has been investigated and evaluated. Local report for the companies that carry out the activities with the related companies, the benefit of the Tax administration has been analyzed and that this New Report is available. the account a fiscal planning mechanism because with it would increase tax revenues based on a greater collection for the State. The population is made up of 2500 Companies forced to present the Local Report Informative Sworn Statement. According to data extracted from the GESTIÓN 2018 DIARY "Transfer Prices: 2500 Companies declared the Local Report". An integral case has been developed (Total Registry - Informative Sworn Statement, Local Report), which includes the same structure for the 94 companies selected as a sample, due to the fact that their income accrued in 2016 was greater than 2300 Tax U...
8
tesis de grado
Publicado 2003
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factor involved in controlled muscle of shrimp drying permits process optimisation and assists in design of suitable dryers. The study undertook two stages: first a thermal pre-treatment submerging the whole shrimp in water at 90ºC for 90 seconds, were the orange colour and textura was improved. Was used then the sample underwent osmotic dehydration in ternary solution of 20% suerosa and 20%of NaCI ( % weight) under agitation at 120 rpm for 30 minutes to temperatura of 20ºC. The second stage was the drying where the experimental curves were obtained in laboratory dryer under different drying conditions from 40, 50 and 60ºC , and air velocity from 0.5, 0.8 and 1.1 m/s. during this whole process the time of drying was controlled at regular time in someway, the loss weight produced by the evaporation of water contained in the muscle was controlled. With this parameter the product was obt...
9
artículo
Publicado 2025
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Treaty shopping, tax evasion, and tax avoidance strategies represent significant challenges to Ecuador's tax sustainability. These practices, used by multinational companies and large taxpayers, allow for the artificial reduction of the tax burden through the manipulation of double taxation agreements (DTAs) and other forms of aggressive tax planning. This article seeks to evaluate the effect of various measures on tax revenues and assess the effectiveness of the measures implemented at the national and global levels to mitigate their effects. Through a systematic documentary review of scientific studies, reports from international organizations, and data from the Internal Revenue Service (IRS), it was identified that tax evasion and avoidance undermine the equity of the tax structure and diminish the State's capacity to invest in essential public services. Although Ecuador has adopted s...
10
tesis de grado
Publicado 2022
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La neurocisticercosis (NCC) es una enfermedad causada por la presencia de cisticercos (larvas) de Taenia solium en el cerebro por la ingesta de huevos de este helminto parásito (García et al., 2020). La NCC provoca sintomatología neurológica como epilepsia, presión intracraneal e incluso la muerte (Son et al., 2019). Los cisticercos pueden mantenerse viables por varios meses o años sin producir inflamación ni síntomas (Gutierrez-Loli et al., 2017). No se ha logrado explicar qué le permite a la larva viable de T. solium evadir la respuesta inmune de su hospedero. T. solium libera productos-derivados-de-helmintos (HDP por sus siglas en inglés), entre ellos RNA y proteínas, a través de vesículas extracelulares (EVs) (Zakeri et al., 2018). Los HDP incluyen microRNAs (miRNAs), RNAs regulatorios muy cortos con una función conservada en la regulación postranscripcional en eucario...
11
artículo
Publicado 2022
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Sweet cucumber (Solanum muricatum) sect. Basarthrum is a neglected horticultural crop native to the Andean region. It is naturally distributed very close to other two Solanum crops of high importance, potatoes, and tomatoes. To date, molecular tools for this crop remain undetermined. In this study, the complete sweet cucumber chloroplast (cp) genome was obtained and compared with seven Solanaceae species. The cp genome of S. muricatum was 155,681 bp in length and included a large single copy (LSC) region of 86,182 bp and a small single-copy (SSC) region of 18,360 bp, separated by a pair of inverted repeats (IR) regions of 25,568 bp. The cp genome possessed 87 protein-coding genes (CDS), 37 transfer RNA (tRNA) genes, eight ribosomal RNA (rRNA) genes, and one pseudogene. Furthermore, 48 perfect microsatellites were identified. These repeats were mainly located in the noncoding regions. Who...
12
artículo
Publicado 2022
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Cattle spread throughout the American continent during the colonization years, originating creole breeds that adapted to a wide range of climate conditions. The population of creole cattle in Peru is decreasing mainly due to the introduction of more productive breeds in recent years. During the last 15 years, there has been significant progress in cattle genomics. However, little is known about the genetics of the Peruvian creole cattle (PCC) despite its importance to (i) improving productivity in the Andean region, (ii) agricultural labor, and (iii) cultural traditions. In addition, the origin and phylogenetic relationship of the PCC are still unclear. In order to promote the conservation of the PCC, we sequenced the mitochondrial genome of a creole bull, which also possessed exceptional fighting skills and was employed for agricultural tasks, from the highlands of Arequipa for the firs...
13
artículo
Publicado 2024
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Ullucus tuberosus is an Andean region crop adapted to high-altitude environments and dryland cultivation. It is an essential resource that guarantees food security due to its carbohydrate, protein, and low-fat content. However, current change patterns in precipitation and temperatures warn of complex scenarios where climate change will affect this crop. Therefore, predicting these effects through simulation is a valuable tool for evaluating this crop’s sustainability. This study aims to evaluate ulluco’s crop yield under dryland conditions at 3914 m.a.s.l. considering climate change scenarios from 2024 to 2100 by using the AquaCrop model. Simulations were carried out using current meteorological data, crop agronomic information, and simulations for SSP1-2.6, SSP3-7.0, and SSP5-8.5 of CMIP 6. The results indicate that minimum temperature increases and seasonal precipitation exacerbati...
14
objeto de conferencia
Publicado 2023
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The population of Peruvian creole cattle (PCC) is decreasing mainly due to the introduction of more productive breeds in recent years. We report the complete mitochondrial genome sequence of a PCC bull for the first time. This genome was 16,339 bp in length with the base composition 31.43% A, 28.64% T, 26.81% C, and 13.12% G. It contained 13 protein-coding genes, 2 ribosomal RNA genes, 22 transfer RNA genes and a control region. Among the 37 genes, 28 were positioned on the H-strand and 9 were positioned on the L-strand. The most frequently used codons were CUA (Leucine), AUA (Isoleucine), AUU (Isoleucine), AUC (Isoleucine) and ACA (Threonine). Maximum likelihood analysis clearly demonstrated that PCC are strongly related to a native African breed, giving insights into the maternal ancestry of PCC. The annotated mitochondrial genome of PCC would serve as an important genetic data set for...
15
artículo
Publicado 2024
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Ullucus tuberosus is an Andean region crop adapted to high-altitude environments and dryland cultivation. It is an essential resource that guarantees food security due to its carbohydrate, protein, and low-fat content. However, current change patterns in precipitation and temperatures warn of complex scenarios where climate change will affect this crop. Therefore, predicting these effects through simulation is a valuable tool for evaluating this crop’s sustainability. This study aims to evaluate ulluco’s crop yield under dryland conditions at 3914 m.a.s.l. considering climate change scenarios from 2024 to 2100 by using the AquaCrop model. Simulations were carried out using current meteorological data, crop agronomic information, and simulations for SSP1-2.6, SSP3-7.0, and SSP5-8.5 of CMIP 6. The results indicate that minimum temperature increases and seasonal precipitation exacerbati...
16
artículo
Publicado 2022
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Sweet cucumber (Solanum muricatum) sect. Basarthrum is a neglected horticultural crop native of the Andean region. It is naturally distributed very close to other two Solanum crops of high importance, potatoes and tomatoes. To date, molecular tools for this crop are still undetermined. In this study, the complete sweet cucumber chloroplast (cp) genome was obtained and compared with seven Solanaceae species. The cp genome of S. muricatum had a 155,681 bp in length with included a large single copy (LSC) region of 86,182 bp and a small single-copy (SSC) region of 18,360 bp, separated by a pair of inverted repeats (IR) regions of 25,568 bp. The cp genome possessed 88 protein-coding genes (CDS), 37 transfer RNA (tRNA) genes, eight ribosomal RNA (rRNA) genes, and one pseudogene. Furthermore, 48 perfect microsatellites were identified, divided in mononucleotide repeats (32), followed by tetran...
17
tesis de grado
Publicado 2019
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La investigación se realizó con el objetivo caracterizar y analizar el proceso de adopción y transferencia tecnológica de los pequeños productores de hortalizas ubicados en la carretera Iquitos-Nauta, distrito de San Juan, región Loreto, con los beneficiarios del Programa de Producción de Hortalizas promovido por la Organización No Gubernamental DESAP y la Municipalidad Distrital de San Juan Bautista. La investigación es de tipo cualitativo, a la vez cuantitativo; esto se hace absolutamente necesario para analizar los problemas en su plena dimensión estructural. La población estuvo conformada por 24 familias beneficiaras del programa en mención distribuidas entre los caseríos Los Delfines, Varillal y 13 de Febrero. Se realizó la evaluación recopilándose datos sobre formas de siembra, número de especies en los sistemas, crianzas, formas de cosecha, transformación de prod...
18
tesis de grado
Publicado 2021
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El objeto de este trabajo es identificar de qué manera el precio de transferencia influye en la determinación del Impuesto a la renta de la empresa TDM S.A. en el distrito de Chorrillos, periodo 2020. Los resultados obtenidos servirán como herramienta de verificación para identificar el nivel de conexión de las variables y aceptación o rechazo de las hipótesis, los cuales serán informados en las conclusiones. El presente trabajo contiene 5 capítulos. En el capítulo N°1 expondremos el planteamiento de la investigación, en donde se expresará la realidad problemática, preguntas principales y específicas, objetivos, hipótesis, justificación e importancia y, finalmente, las limitaciones. En el capítulo N°2, desarrollaremos el marco teórico sobre precios de transferencias y también sobre Impuesto a la renta, tomando en cuenta las regulaciones vigentes y fuentes de informac...
19
tesis de maestría
Publicado 2015
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Universidad Nacional Agraria La Molina. Escuela de Posgrado. Maestría en Agronegocios
20
tesis de grado
Publicado 2025
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El presente caso de estudio tiene como objetivo detallar cómo la rápida evolución del marketing digital ha obligado a muchas empresas a emplear diversas estrategias para poder adaptarse al mercado, entre ellas las que pertenecen al rubro automotriz, un sector que a lo largo de los años ha basado su estrategia de ventas en el uso del canal físico mediante showrooms y visitas de campo para lograr sus metas comerciales. Aunque no existe una cifra oficial exacta, se estima que dentro de Lima conviven más de 200 concesionarios, incluyendo locales de marcas específicas, multimarcas y centros de exhibición automotriz. Esta red de Lima logró en 2024 una venta de 93,356 unidades de un total 151,068 en todo el país (Asociación Automotriz del Perú, 2024). Lo que se traduce en un mercado altamente atractivo y competitivo. En primer lugar, se analiza el customer journey tradicional en el ...
