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Análisis de los ingresos de los laboratorios clínicos y su incidencia en la recaudación de los impuestos de la provincia de Cotopaxi 2019 - 2021.
Get PDFThis research is based on the analysis of the income of the clinical laboratories the Cotopaxi province, periods 2019-2021 and its incidence in the collection of taxes, since the collection is the main source of economic income for the Ecuadorian state. The objective of the investigation is to identify the inherent methods, techniques and methodology applied to the object of study and the effects on tax collections for the tax administration. The theoretical bases are based on the analysis of the variables that intervene in the present topic of study, such as: the collection of Income Tax (IR) and Tax on the Exit of Foreign Currency (ISD). The investigation is directed within the quantitative approach, based on the collection of data provided by the Internal Revenue Service (SRI), carrying out a documentary and descriptive investigation, in which the variables that intervene in the collection of taxes were described. Data collection was developed through a database with records of tax collection. The results showed that the impact of COVID-19 in Ecuador significantly reduced tax collection by the Internal Revenue Service (SRI), however, clinical laboratories due to their economic activities of providing health services and in a time of pandemic, was the economic sector that generated the most tax burden for the tax administration, being the period 2020, the date on which the pandemic was officially declared, where the highest level of collection is evident, with a percentage rate of 50% of Income Tax. Income (IR), relative variations of 124% compared to 2019 and -44% compared to 2021, as well as, the Foreign Currency Outflow Tax (ISD) increased in 2020 by 61 %, being its relative variations compared to the periods, 2019-2021, of 360% and -58% respectively. Clinical laboratories constitute an important sector in the economy in Ecuador, which requires a more detailed control of taxpayers, to determine its real impact and tax evasion of some taxpayers.La presente investigación se basa en el análisis de los ingresos de los laboratorios clínicos de la provincia de Cotopaxi, periodos 2019-2021 y su incidencia en la recaudación de impuestos, al ser el recaudo la principal fuente de ingresos económicos para el estado ecuatoriano. El objetivo de la investigación es identificar los métodos inherentes, técnicas y metodología aplicada al objeto de estudio y las afectaciones en las recaudaciones de impuesto para la administración tributaria. Las bases teóricas se sustentan en al análisis de las variables que intervienen en el presente tema de estudio, como son: la recaudación del Impuesto a la Renta (IR) e Impuesto a la Salida de Divisas (ISD). La investigación está encaminada dentro del enfoque cuantitativo, basado en la recolección de datos proporcionados por el Servicio de Renta Internas (SRI), efectuando una investigación documental y descriptiva, en la cual se describieron las variables que intervienen en la recaudación de impuestos. La recolección de datos se desarrolló mediante una base de datos con registros de la recaudación de impuestos. Los resultados demostraron que el impacto de COVID-19 en Ecuador, mermó significativamente la recaudación tributaria por parte del Servicio de Rentas Internas (SRI), sin embargo, los laboratorios clínicos por sus actividades económicas de prestación de servicios de salud y en una época de pandemia, fue el sector económico que más carga fiscal generó a la administración tributaria, siendo el periodo 2020, fecha en que se declara oficialmente la pandemia, donde se evidencia el nivel más alto de recaudación, con un índice porcentual del 50% de Impuesto a la Renta (IR), variaciones relativas de 124% en comparación con el año 2019 y del -44% con el 2021, así como también, el Impuesto a la Salida de Divisas (ISD) se incrementó en el año 2020, en un 61%, siendo sus variaciones relativas en comparación con los periodos, 2019-2021, de 360% y -58% respectivamente. Los laboratorios clínicos constituyen un sector importante en la economía en Ecuador, que requiere un control más minucioso a los contribuyentes, para determinar su impacto real y evasión fiscal de algunos contribuyentes
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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