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tax 3 : adaptation, school maladaptation, crisis of the beginning of education, technologies for early formation of stress tolerance, the integration of artistic creativity and motor activity, intellectual mobile and sport games, sports in education space. 2 Decrease 2 Derechos de preferencia 2 Derechos de transmisión 2 Digital Education 2 Disminución 2 más ...
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1
artículo
Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.
2
artículo
The wording of normative texts gives us the guideline for the understanding and application of the norm. In this sense, the importance of breadth in its interpretation could imply, on many occasions, a benefit or a problem for legal operators. That is why the proper use of language and the limits given to it allow to comply with the mission and the meaning that the legislator sought to give to the normative text at the time of its creation. That said, this article analyzes the legislative language used in the Code of Ethics of the Federal Public Administration, in order to evaluate the effectiveness of the application of the norm in public servants.
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artículo
Objective: To analyze the economic and financial importance that the Income Tax (ISR) represents for the Mexican financial system and for the international GDP of the World Bank, using the quantitative procedures through the analysis of economic, accounting and financial factors. Method: In this research, the inductive and quantitative methods will be applied, and then the analytical and finally the deductive methods will be used. Results: The financial participation that will be received by the Ministry of Finance and Public Credit in the collection of the Income Tax "ISR" in 2020, will be approximately $1,852,852,300,000.00 MXN and that in U.S. dollars represents the amount of 84,220,559,091.00 US$, (eighty-four thousand two hundred and twenty million five hundred and fifty-nine thousand ninety-one dollars, the problem that currently faces the Financial System of the Mexican Government...
4
artículo
The main features of the XXI century Russian society have been formed due to social and psychological changes, which led to a global transformation of the state system. Modern world faces the problem of developing a new policy of state power that will be based on the principles of consensus (reconciliation of all contentious and conflicting issues in the process of developing a solution that is reached through discussion and consultation), society and open partnership. The reason for this global upheaval is that the pace of change in the relationship between the state (government) and society itself depends on the open-ended policy that is now key. The image of a civil servant is similar to a construction that can be replaced, strengthened, re-mounted, modified, etc., and most importantly, that it needs serious work. The perception of the image exists and changes not only in the consciou...
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artículo
Objetivo: Analizar la importancia económica y financiera que representa el Impuesto Sobre la Renta (ISR) para el sistema financiero mexicano y para el PIB internacional del Banco Mundial, utilizando los procedimientos cuantitativos a través de análisis de factores económicos, contables y financieros. Método: En esta investigación se aplicarán los métodos inductivo y cuantitativo, para luego utilizar el analítico y finalmente el deductivo. Resultados: La participación financiera que se recibirá la Secretaría de Hacienda y Crédito Público en la recaudación del Impuesto Sobre la Renta “ISR” en el 2020, aproximadamente será de $1 852 852 300 000,00 MXN y que en dólares estadounidenses representa la cantidad de 84 220 559 091,00 US$, (ochenta y cuatro mil doscientos veinte millones quinientos cincuenta y nueve mil noventa y un dólares), evidenciando el problema que enfre...
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artículo
The most controversial institution incorporated into the Criminal Procedure Code of 2004 was the sentence of the acquitted, which is the power that the Superior Criminal Chamber has, when resolving the appeal that may have been filed against a previous acquittal sentence issued in favor of the accused (first instance), in being able to amend it in a conviction against this same procedural subject (second instance), sentencing decision that originally could only be questioned by means of the appeal of cassation. However, the national legislator, through Law No. 31592 of October 26th 2022, has decided to briefly reform this adjective norm, where the legal novelty is that this convicted person has the possibility of challenging his sentence via a new appeal, in which the Criminal Chamber of the Supreme Court is enabled to act as a judicial instance, this according to the exclusive rules of ...
7
artículo
The most controversial institution incorporated into the Criminal Procedure Code of 2004 was the sentence of the acquitted, which is the power that the Superior Criminal Chamber has, when resolving the appeal that may have been filed against a previous acquittal sentence issued in favor of the accused (first instance), in being able to amend it in a conviction against this same procedural subject (second instance), sentencing decision that originally could only be questioned by means of the appeal of cassation. However, the national legislator, through Law No. 31592 of October 26th 2022, has decided to briefly reform this adjective norm, where the legal novelty is that this convicted person has the possibility of challenging his sentence via a new appeal, in which the Criminal Chamber of the Supreme Court is enabled to act as a judicial instance, this according to the exclusive rules of ...
8
objeto de conferencia
This work proposes a collaborative approach for solving the university course timetabling problem (UCTP). A prototype was developed and used for a computer science course at the Federal Fluminense University in Brazil. The main idea is that students, professors, and course coordinators contribute collaboratively to course timetabling through an app. These contributions employ heuristics, which is responsible for timetabling to improve the solution to the problem. Results and future works are described herein.
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artículo
The administration of justice by the Judicial Branch begins with the Magistrates' Courts, which constitute the first level within the hierarchical organization of this branch of government. They are followed, in ascending order, by the Specialized Courts, Superior Chambers and Supreme Chambers, which assume a series of competencies assigned to them by the national legal system. In this article we will address the competence by subject matter of the Labor Magistrates Courts, with emphasis on the expansion of their competencies, reviewing the changes produced in the 02 Labor Procedural Laws of Peru and the introduction of competencies made by the IX Supreme Labor Plenary of the year 2022. Although the Law is an important normative instrument in national law, nowadays jurisprudence has gained great importance within the sources of law, assuming a creative role, thus overcoming the tradition...
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artículo
The beginning of the 21st century was marked by the rapid growth of qualitative transformations in all spheres of public life, including in pedagogical activity. Undoubtedly, this was facilitated by the steady development of information and communication technologies (ICT), the transformation of knowledge into a fundamental source of welfare gain as for a separate individual, and for society as a whole. Today, cross-cultural competencies are actively being formed that create opportunities for self-identification of individuals and communities; the dominance of the role of information-filled factors in the composition of sources of information-analytical base, etc. are observed. All this allows us to talk about the formation of the information society, which determines the transformation of professional pedagogical activity and its institutional environment. In our opinion, there is a cha...
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artículo
At present, the problem of sustaining the law-abiding behavior of minors in educational institutions, identifying and eliminating the causes and conditions that contribute to the development of deviant behavior of students is becoming more and more topical. This paper presents the results of a monitoring study of the current state of the activities carried out by educational institutions to form the law-abiding behavior of minors in the territorial entities of the Russian Federation. It also presents the results of a theoretical study of the foreign experience of educational institutions in the framework of maintaining the law-abiding behavior of minors in the educational environment. The conclusions have been drawn that a system-activity approach should be the basis of an educational impact in educational institutions which will provide: the formation of students’ readiness for self-d...
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La investigación, estudió el problema: ¿Cuáles son las concepciones de los docentes del nivel primaria respecto a la enseñanza de la danza folklórica en la I.E. N° 2088 República Federal de Alemania, 2017? La población de estudio estuvo conformada por todos los docentes que laboran en la I.E. antes indicada y la muestra por trece de ellos. Se aplicó una encuesta sobre las concepciones docentes a cerca de la enseñanza de la danza folklórica, con 20 ítems. Los resultados revelaron que el 46% de los docentes tienen un alto concepto de lo que significa la danza folklórica. No obstante, un 39% de ellos tienen una participación muy baja en cuanto a capacitaciones en danzas folklóricas. Por otro lado, existe una muy alta concepción de los educadores respecto a los valores que las danzas folklóricas aportan a la educación equivalente al 69%. Asimismo, el 54% de los docentes ti...
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tesis de grado
El proyecto de Plan de Acción que presentamos es el resultado de un proceso de estudio y análisis de nuestra problemática institucional, lo que nos llevó a la selección de una serie de problemas para priorizar el de mayor impacto en el aprendizaje por lo que consideramos atender la deficiente orientación en la planificación curricular de las sesiones de aprendizaje de la Institución Educativa N° 40200 República Federal Alemana del distrito Jacobo Hunter Arequipa. En trabajo conjunto con los docentes, realizaremos diversos talleres, recurriendo a acciones de capacitación, a través del trabajo colegiado, en Comunidades Profesionales de Aprendizaje, con monitoreo, acompañamiento y evaluación en todo el proceso. El tipo de investigación tiene un enfoque cualitativo de observación de los hechos y acontecimientos que ocurren en el ámbito escolar, con participación activa de l...
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tesis de grado
La presente investigación tiene como objetivo determinar el impacto de la aplicación de herramientas de análisis de tráfico con el enfoque de la metodología Federal Highway Administration (FHWA) en la funcionabilidad del intercambio vial Alipio Ponce. La metodología de la investigación considera como punto de partida el diagnóstico de la problemática operacional del citado intercambio vial y la revisión de la literatura especializada, haciendo un análisis a profundidad sobre los Manuales de Carreteras del Ministerio de Transporte y Comunicaciones del Perú y el Manual de Carreteras del Ministerio de Obras Públicas de Chile, aterrizado los criterios de diseño se definió la propuesta de solución vial, el diseño de esta propuesta fue ajustada y validada mediante la aplicación de una herramienta de análisis de tráfico (VISSIM), mediante la cual se determinar sus indicadore...
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artículo
With the purpose to solve recurring problems about governability of the peruvian Republic corroded by mediocrity and corruption, and in order that the long-standing exclusion from the life of the nation of part the Peruvians who trace their origins to Caral and to the Tahuantinsuyo and having started 'ethnic revolutions' in defense of their territories and rights, in this essay I proposes to spend the constitutionalism of the legislature as a mechanism to reform the 1993 constitution, the ataráxico constitutionalism that gives stability to the republic and pro: mote consensual constitutional reforms to prevens us from falling in to similar couse to that the followed villages Bolivia and Ecuador to approve his recent constitutions; and we can move forward with prudence and certainty toward a truly pluralistic society and an effectively sovereign state.
16
tesis de grado
Uno de los problemas que radica en la ciudad del cusco es la carencia de ciclovías en nuestras vías principales y segundarias que unen puntos importantes y permiten el libre desplazamiento del usuario, cabe resaltar que la estructura vial existente para ciclistas se encuentra en la Av. de La Cultura, infraestructura que no es suficiente por el aumento de ciclistas además que solo conecta la ciudad de forma longitudinal. La zona de estudio se encuentra ubicado en los distritos de Wánchaq y san Sebastián desde la intersección de prolongación Tupac amaru con Av. Qosqo hasta la intersección de Av. Alemania federal con Av. la cultura atravesando avenidas importantes que actualmente carecen de una infraestructura ciclo vial para la circulación del ciclista. Por tales motivos esta investigación tiene como objetivo primeramente realizar el análisis de las intersecciones según las con...
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artículo
The relevance of the stated problem of the crisis of 6-7-year old’s is dictated by the recently growing tendency to bring back children to preschool institutions after a short period at school by parents who notice the child’s painful condition associated with school maladaptation. In this regard, many researchers and practicing educators recommend reviewing the start dates for children at school so that the child starts school at the age of seven. Other teachers notice a significant increase in the work load on primary schoolchildren connected to the introduction of the Federal State Educational Standard for Primary General Education and the corresponding forms of control and assessment activities. Thus, there was a need to develop new technologies to preserve the health of younger students and allow them to overcome the crisis of the onset of education. The purpose of this article ...
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artículo
The relevance of the stated problem of the crisis of 6-7-year old’s is dictated by the recently growing tendency to bring back children to preschool institutions after a short period at school by parents who notice the child’s painful condition associated with school maladaptation. In this regard, many researchers and practicing educators recommend reviewing the start dates for children at school so that the child starts school at the age of seven. Other teachers notice a significant increase in the work load on primary schoolchildren connected to the introduction of the Federal State Educational Standard for Primary General Education and the corresponding forms of control and assessment activities. Thus, there was a need to develop new technologies to preserve the health of younger students and allow them to overcome the crisis of the onset of education. The purpose of this article ...
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artículo
The independent auditors periodically publish reports that summarize the audit results. These reports reinforce the financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the content of audit reports and the quality of audit results. Theoretically, the audit standardization must model intelligible and clear reports for readers. Compliance with linguistic principles contributes to the improvement of the structure of audit reports. In practice, the effectiveness of these reports is criticized because users do not understand the audit information. In order to improve the content of audit reports, International Federation of Accountants (IFAC) had revised International Standards on Auditor's report: ISA 700: Forming an opinion and reporting on financial statements. Linguistically, standardized audit reports could be unreadable b...
20
tesis de grado
En este trabajo de suficiencia profesional para optar por el grado de licenciatura, exploramos soluciones al actual problema de dependencia financiera en subvenciones económicas que tiene la Federación Deportiva Peruana de Bádminton. A través del diagrama de Ishikawa, el análisis FODA, la matriz de impacto y esfuerzo, y la matriz de decisiones se examinaron cuatro alternativas estratégicas: inversiones financieras, desarrollo y fortalecimiento deportivo, formación y capacitación de entrenadores, y profesionalización de transmisión de partidos. El objetivo fue encontrar la alternativa más adecuada para que la Federación vaya teniendo más independencia financiera de manera progresiva. Este estudio proporciona una base para la toma de decisiones que impactarán positivamente en el futuro de la Federación y del bádminton en el Perú.