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Cultura tributaria y la formalización de la MYPE del sector comercio rubro abarrotes del departamento de Lambayeque, 2021
No full textLa cultura tributaria es esencial para que las empresas se formalicen. Por lo tanto, el objetivo de esta investigación fue establecer si la cultura tributara influye en el registro formal de las pequeñas y medianas empresas en el área de comercio de abarrotes del departamento de Lambayeque durante el año 2021. El enfoque metodológico incluyó el método analítico y sintético y el enfoque cuantitativo. Se trató de un estudio aplicado con una estructura no experimental y descriptiva-correlacional, y una perspectiva transversal. El conjunto de estudio estaba compuesto por 39,308 empresas pequeñas y medianas no formales del sector comercio en el rubro de abarrotes en Lambayeque en 2021, de las cuales se seleccionó una muestra de 289 empresas no registradas mediante selección aleatoria simple. La técnica utilizada fue la encuesta, y el cuestionario como instrumento. Para verificar la hipótesis sobre la relación entre variables, se empleó el método estadístico de regresión logística. Los hallazgos, obtenidos del análisis Rho de Spearman, mostraron un índice de correlación de 0.739 y un nivel de significancia de 0.000, que es inferior a 0.05, permitiendo aceptar la hipótesis alternativa. Esto indica que existe una relación positiva moderada entre la conciencia fiscal y el registro formal. En conclusión, se determina que la conciencia fiscal está significativamente y positivamente relacionada con el registro formal de las pequeñas y medianas empresas en el área de comercio de abarrotes en la región de Lambayeque durante el año 2021.Tax culture is essential for companies to formalize. Therefore, the objective of this research was to establish whether the tax culture influences the formal registration of small and medium enterprises in the grocery trade area of the department of Lambayeque during the year 2021. The methodological approach included the analytical and synthetic method and the quantitative approach. It was an applied study with a non-experimental and descriptive-correlational structure and a cross-sectional perspective. The study sample consisted of 39,308 non-formal small and medium-sized enterprises in the grocery trade sector in Lambayeque in 2021, from which a sample of 289 non-registered enterprises was selected by simple random selection. The technique used was the survey, with the questionnaire as the instrument. To verify the hypothesis on the relationship between variables, the logistic regression statistical method was used. The findings, obtained from Spearman's Rho analysis, showed a correlation index of 0.739 and a significance level of 0.000, which is less than 0.05, allowing the alternative hypothesis to be accepted. This indicates that there is a moderate positive relationship between fiscal awareness and formal registration. In conclusion, it is determined that tax awareness is significantly and positively related to the formal registration of small and medium enterprises in the area of grocery trade in the Lambayeque region during the year 2021
Regulación de servicios prestados a través de plataformas digitales por parte de sujetos no domiciliados a personas naturales domiciliadas y su incidencia en la recaudación tributaria, año 2018
Get PDFLa investigación desarrollada tuvo como objetivo principal, determinar de qué
manera la falta de regulación tributaria de los servicios prestados a través de plataformas
digitales por parte de sujetos no domiciliados a personas naturales domiciliadas incide en
la recaudación tributaria. Se utilizó una metodología de tipo aplicada, con un método
analítico-sintético, y un diseño no experimental, además se aplicó técnicas de
investigación en base a la información obtenida de las fuentes citadas, como las
entrevistas aplicadas especialistas en tributación y un análisis documental para la
información obtenida a través de análisis de legislaciones internacionales y normativa
tributaria interna. Se elaboraron tablas para tabular las entrevistas realizadas a los
especialistas tributarios, el análisis documental de la norma tributaria y tablas estadísticas
en base a fuentes propias y fuentes directas. Se concluyó que actualmente las normas del
impuesto a renta y el impuesto general a las ventas no regulan la forma como debe de
tributar los servicios prestados a través de plataformas digitales por parte de sujetos no
domiciliados a personas naturales domiciliadas, asimismo la potencial recaudación que
está dejando de percibir el estado peruano asciende a S/101, 738,930 por la no regulación
de dichos servicios en sus normas tributarias
Cultura tributaria y la formalización de las MYPE del sector comercio rubro abarrotes
Get PDFLa cultura tributaria es fundamental para la formalización de los negocios, por eso, el propósito principal de esta investigación fue determinar si la cultura tributaria, se relaciona en la formalización de las MYPE del sector comercio abarrotes del departamento de Lambayeque. Como metodología se aplicó el método analítico sintético y el método inductivo, investigación de enfoque practico, de diseño no experimental - descriptivo, con corte transversal, la población estuvo conformada por 39,308 Mypes del sector comercio rubro abarrotes del departamento de Lambayeque, obteniendo una muestra de 289 negocios informales, empleando un muestro probabilístico aleatorio simple; la técnica empleada fue la encuesta y como instrumento el cuestionario, para comprobar la hipótesis respecto a la asociación de variables se utilizó la técnica estadística de regresión logística. Los resultados obtenidos, han sido desarrollados y obtenidos de la prueba Rho de Spearman estableciendo un coeficiente de correlación del ,739 y una significancia de ,000; la cual es menor que 0,05, obteniendo que existe correlación positiva media entre cultura tributaria y formalización. De lo cual se concluye que la cultura tributaria se relacionada de manera significativa y positiva con la formalización de las MYPE del sector comercio abarrotes del departamento de Lambayeque
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
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