1,720,954 research outputs found
La evasión tributaria en la recaudación por arrendamiento de locales comerciales en mercados del Callao, periodo 2018-2020
Get PDFLa presente tesis tiene el propósito de establecer las maneras en que la evasión de tributos afecta y altera el recaudo de arrendamientos para los locales comerciales, que este caso en particular son los mercados del Callao, del periodo 2018-2020. Para la recolección de datos se trabajó con un diseño no experimental y aplicativo, siendo su nivel explicativo y su perspectiva cuantitativa para la demostración de la hipótesis. La investigación examinó 171 mercados que constituyen su población, de los cuales el mercado llamado Virgen del Carmen está conformado por 52 personas naturales que arriendan locales estos fueron nuestra muestra intencional. Como resultado determinamos que las evasiones tributarias inciden negativamente en las recaudaciones mediante arrendamientos de estos locales comerciales, es decir, diversos
factores como las sanciones tributarias, cultura tributaria, ausencia de una conciencia ocasionan
impactos relevantes para la recaudación, por tanto, una menor presión tributaria.Campus Lima Centr
La evasión tributaria y su incidencia en la elaboración de los estados financieros en el sector comercio-rubro reventa en Lima ejercicio 2016
Get PDFEn el presente trabajo de investigación tiene como objetivo analizar, como la evasión tributaria influye en la elaboración de los estados financieros del sector comercio - rubro reventa ejercicio 2016.
De acuerdo a la memoria Anual 2015 de la Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), indica que la recaudación de impuestos en el Sector Comercio cayó en 6.1% respecto al año 2014, explicada por los menores pagos del subsector manufactura primario y no primario.
Hoy en día en el Perú el tema de evasión tributaria viene afectando de manera progresiva la recaudación fiscal, que si bien es cierto va reduciéndose un 6%, pero aún permanece ya que los contribuyentes actúan de diferentes formas de evadir impuestos. Estos actos ilícitos son, compra de facturas para inflar su Impuesto General a las Ventas (IGV), no registrando sus ventas reales e inflando el costo de ventas. Otra manera de cometer un acto doloso, es maquillando los estados financieros ya que altera las cifras reales y muestra resultados favorables para la presentación de los estados financieros.
La informalidad es uno de los problemas que más se abarca en este tema para evadir impuestos, así como lo dice Hernando de Soto en su obra: “El otro sendero”, en conclusión dicho libro nos explica que los empresarios formales que pagan los impuestos al día tienen la carga tributaria más pesada de aquellos empresarios que la evaden.
Es por ello la importancia de realizar la presente investigación porque ayuda a los estudiantes de la carrera de contabilidad a su crecimiento académico en temas tributarios.Trabajo de investigaciónCampus Lima Centr
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
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