APLICACION DEL DERECHO TRIBUTARIO EN MATERIA ADUANERA

El Derecho Tributario es el conjunto de normas que regulan el tributo. entendido como una fuente de recursos públicos destinados a financiar los gastos que cubrirán el costo de los servicios necesarios para satisfacer las necesidades públicas. Es una de las funciones principales de Aduana, no la única, la recaudación del tributo aduanero (no olvidemos su función de control relacionada con medidas de orden público, sanidad, defensa del consumidor y del patrimonio cultural). El Derecho Aduanero guarda una notable interrelación con el Derecho Tributario, que ha llevado a Anabalón y a un grueso sector de la doctrina a hablar de Derecho Tributario Aduanero. Por ello, dentro del Derecho Aduanero se van a estudiar temas propios del Derecho Tributario, como el de la obligación tributario-aduanera, su nacimiento y extinción, lo que nos lleva al estudio de la naturaleza jurídica del tributo aduanero, que exige partir de los conceptos de tributo e impuesto, tomando en cuenta que impuesto es el tributo cuyo cumplimiento no origina contraprestación directa en favor del contribuyente, y que en materia aduanera está presente en el denominado Derecho Ad valorem CIF, el Impuesto General a las Ven tas y el Impuesto Selectivo al Consumo, que se originan como consecuencia de un régimen de importación definitiva

El control concurrente en la importación para consumo, como fuente principal de la recaudación por gestión directa de la administración tributaria en materia aduanera (2010 - 2014)

Demuestra que no obstante los lineamientos dados por los organismos supranacionales y aplicados en el Perú desde la vigencia de la Constitución de 1993, en el sentido de facilitar el comercio exterior y reducir el control durante el despacho al minino necesario, sustituyéndolo por los controles posteriores mediante auditorias (la denominada aduana de segundo piso), el eje del control aduanero sigue siendo el control concurrente, es decir el que se efectúa por las aduanas operativas a través de la revisión documentaria y el reconocimiento físico antes del levante o salida de la mercancía del puerto o almacén. Esta investigación recogiendo los últimos avances en la normativa, jurisprudencia y doctrina en la materia, con un acercamiento previo al fenómeno del comercio internacional desde la historia, la economía y la política, muestra como la aduana peruana si bien ha variado su legislación para facilitar el despacho y ha dejado de aforar hasta el 81% de las mercancías sigue teniendo como fuente principal de sus recursos tributarios y centro de operaciones de lucha contra el fraude comercial el puerto del Callao y su zona primaria, donde si bien cada vez se controlan menores mercancías y se reducen los tiempos de desaduanamiento también se detectan mayores incidencias y se aumenta la recaudación aduanera.Tesi

Production and export of peruvian mandarin to the russian federation market, as a business opportunity, period 2013-2017

The production and export of Peruvian mandarin to the market of the Russian Federation has been presented as a business opportunity due to the veto of that country to European imports as well as to the mandarin produced in Turkey, allowing a rise in exports, for example, in 2011 was exported 1,742 MT to increase 2017 to 6,996 MT.   For this reason, this work aims to study the relationship between the production and export of Peruvian mandarin to the Russian market, as a business opportunity, 2013-2017 period, in addition to analyzing the constraints for the development of international business. The investigation took as population all the elements of the production and export of Peruvian mandarin in the period 2013-2017, from which was extracted the sample of the ordered and systematized quantitative data published by diverse organisms, like: TRADEMAP, MINAGRI, CCL, AGRO DATA PERU, MINCETUR by means of a random sampling that had as unit of analysis each metric ton produced and exported and the value FOB US$of the export. In general, the results show some competitive advantages and favorable conditions, such as: the seasonality of production, the relative increase of hectares for production, domestic and international market demand, a rise in relative production, the favorable evolution in exports during the last five years where the increase in shipments to Russia is located (+170$ de la exportación. En general, los resultados muestran algunas ventajas competitivas y condiciones favorables, como: la estacionalidad de la producción, el incremento relativo de hectáreas para la producción, la demanda del mercado interno e internacional, un alza de la producción relativa, la evolución favorable en la exportación durante los últimos cinco años donde se ubica el incremento de envió a Rusia (+170%)

Forest fire management using machine learning techniques

As per the latest survey produced by the Forest Survey, the forest cover is 19.27% of the geographic area. According to this report every country can meet the human needs of 16% of the world’s population from the 1% of the world’s forest resource. The Forest Survey said that 90% of the forest fires created by humans. They pose a threat not only to the forest wealth but also this leads to the main threat to biodiversity, a change in the ecosystem. The environment gets dry and twinges, which leads to produce flames in the forest. There are two types of forest fire i) Surface Fire and ii) Crown Fire iii) Ground Fire. Surface Fire: The forest fire starts its flame primarily as a surface fire, spreading along the ground with the help of dry grasses and so on. Crown Fire: It starts flame on the crown of the shrubs, bushes and trees and sustained on the surface. This type of fire is very dangerous because resinous material given off burning logs burn furiously. If there is a slope with fire then the fire spread from the top of the slope to the down. Ground fire occurs in the humus and peaty layers beneath the litter of under composed portion of forest floor with intense heat but practically no flame. Such fires are relatively rare and have been recorded occasionally at high altitudes in Himalayan fir and spruce forests. In Remote sensing field, the knowledge of surface temperature plays a vital role. By using brightness and emissivity feature, temperature mapping and analysis can be done. The surface temperature values are measured to detect the forest fire from the ASTER image. ASTER stands for Advanced Space borne Thermal Emission and Reflection Radiometer. ASTER image contains 5 thermal bands (wave length ranges from 8.125 μm to 11.65 μm) and these are used in comparison. To convert digital numbers to exoatmospheric radiance, ASTER thermal bands are used. The converted exoatmospheric radiance is then mapped into surface radiance using the Emissivity Normalization method

La motivación y el desempeño laboral de los colaboradores de la empresa comercializadora de vidrios del distrito de Independencia, 2015

La investigación titulada “La motivación y el desempeño laboral de los colaboradores de la empresa comercializadora de vidrios del distrito de Independencia, 2015”, se desarrolló a fin de alcanzar el objetivo de Determinar la relación que existe entre la motivación con el desempeño laboral de los colaboradores de la Empresa Comercializadora de Vidrios del distrito de Independencia, 2015, estudio realizado en el contexto que ya hay nuevas ideas y reflexiones sobre la motivación y el desempeño laboral en su dimensión más amplia y duradera y a su vez se entiende que la empresa comercializadora tiene su sentido en dar un buen servicio a sus clientes. Es un estudio de diseño no experimental de tipo correlacional transversal, se trabajó con una población de 86 colaboradores y una muestra de 71 colaboradores, se aplicó un instrumento: cuestionario sobre la motivación y el desempeño laboral. En conclusión los resultados del trabajo de campo analizados estadísticamente nos indica que existe una relación positiva y altamente significativa entre la motivación y el desempeño laboral (r= 0,773, p=,000). Es decir, que a mayor nivel de motivación habrá mayor nivel de desempeño laboral en colaboradores de la Empresa Comercializadora de Vidrios del distrito de Independencia, 2015. De esta manera la hipótesis general de la investigación es aceptada, y se rechaza la hipótesis nula

Support vector machine and neural network for enhanced classification algorithm in ecological data

The current economic scale is bigger and bigger, the social material living standard also along is also getting higher and higher with the rapid economic growth. However, the problems caused by economic development are also increasing, on the one hand, there is the contradiction between supply and demand caused by resource consumption and shortage of resources; on the other hand, there also is contradiction between the great pollution and destruction in the ecological environment and the public’s increasingly demanding ecological environment. Especially, the contradiction between the ecological environment and the social environment has become the focus of attention of the Chinese public. Therefore, the ecological environment protection becomes the current consensus either from the national level or the social level, how to manage and protect the ecological environment is also a question of the current social thinking. The common practice of ecological environment protection is to control and protect, at the same time, governance is to restore the damaged environment. There are many means for protection, such as energy conservation, emission reduction, monitoring and so on. Energy saving and emission reduction not only mean that the consumption of resources is reduced, but also mean that the discharge of pollutants and destroy the ecological environment are reduced. And monitoring refers to the existing ecological environment monitoring; the change of ecological environment is detected by real-time observation, so that counter measures are made according to the changes

Territorial basis for the design and construction of the Quebrada Verde Eco Park, Valparaíso, Chile

La presente publicación se plantea en el contexto del diseño y construcción del Parque Ecocultural Quebrada Verde en Valparaíso. El objetivo de este estudio es realizar un análisis territorial que permita sentar las bases para la restauración, ordenamiento y manejo de los diferentes ámbitos territoriales. Se realizó una caracterización territorial, con lo que se desarrolló un Sistema de Información Geográfico y la cartografía politemática respectiva. Dentro de la caracterización se distinguieron y describieron los ecosistemas de diferente combinación de limitantes y potencialidad de restauración. En los ecosistemas más relevantes se hizo una caracterización de la fitocenosis forestal y pratense. Se generó un diagnóstico clínico de ecosistemas de las doce zonas de ecosistemas que se distinguieron, describiendo las condiciones actuales del ecotopo, biocenosis y paisaje cultural. Finalmente se plantearon las bases para el diseño territorial del Parque. Se hicieron recomendaciones de apotreramiento, corta fuegos y manejos forestales. Las zonas de mayor potencial de restauración son las quebradas con relictos de bosque esclerófilo, para las que se recomendaron manejos de poda, raleo, enriquecimiento y cosecha de agua y suelo. Se sentaron las bases para transformar un paisaje cultural estresado en uno de restauración, educación ambiental y calidad de vida y ocio.The present article is set up in the context of the design and construction of Parque Ecocultural Quebrada Verde in Valparaíso. The objective of this study is to carry out a territorial analysis to make it possible to lay the groundwork for the restoration, management and handling of different territorial areas. A territorial characterization was performed, which was used to generate a Geographic Information System and the respective polithematic cartography. Within the characterization, the ecosystems with different combination of constrain and restoration potential were distinguished and described. A forest and grassland phytocoenosis description was made in the most relevant ecosystems. A clinical ecosystem diagnosis was generated relative to the twelve ecosystem zones that were distinguished, describing the current conditions of the ecotope, biocenosis and cultural landscape. Finally, the foundations for the territorial design of the park were laid. Recommendations were made pertaining enclosure of certain zones, creation of firebreaks and forest management. The areas of greatest restoration potential are the gullies with sclerophyll forest patches, for which we recommended pruning, thinning, enrichment and water and soil harvesting. The foundations were laid to transform a stressed cultural landscape into one of restoration, environmental education and quality of life and leisure.Fil: Vera, Leonardo. Universidad Católica de ValparaísoFil: Silva, Andrés. Universidad Católica de ValparaísoFil: Parada, Francisco. Universidad Católica de ValparaísoFil: Cattaneo, Fernando. Universidad Católica de ValparaísoFil: Cartoni, Stefania. Universidad Católica de ValparaísoFil: Cosio, Fernando. Universidad Católica de Valparaís

End-to-end security in embedded system for modern mobile communication technologies

Modern mobile electronic devices such as smartphones or cell phones can now be used for distant devices such as technical systems to monitor and control. While surveillance systems do not require high standards navigating about the time of transfer of the displayed data. More real-time data are needed for a remote mobile robot transfer. Therefore, it has investigated and measured not only the possibilities of employing mobile devices. But also, the supported data transmission channels, such as UMTS, GSM, Wireless LAN, and Bluetooth. The remotecontrol system is used in many applications such as smart homes, cities, smart hospitals, etc., but it must be today updated to ensure fast-changing technology. Extensive coverage, remote control, and reliable operation in realtime in the deployment of wireless security knowledge. The home automation control system delivers significant features together with a user-friendly interface. A secure remote-based end-to-end security system NTMobile, a technique that enables NAT to provide transverse and encrypted communication from end to end. This confirmed that evaluating the performance of the system in the ECHONET lite compatible smartphone ecosystem. This gives flexibility in configuring time-sensitive industrial networks and enables them to be secured. A safe and reliable remote-control system is also conceivable under the privacy of the user

Competitividad de la tara peruana en el comercio internacional, período 2010-2018

The objective of the research was to determine the competitiveness of Peruvian tare in international trade in the period 2010-2018, considering the theories of: World Economic Forum - WEF (2018), Cann (2016), Gómez (2017), Cordero (2005 ), Porter (2008), Daniels, Radebaugh, and Sullivan (2013), Lerma and Márquez (2010), with a methodological process that defined an exploratory study for the existing fragmented data that were collected and selected from government institutions: Ministry of Agriculture and Irrigation-MINAGRI (2009, 2010, 2017 a, 2017 b), Ministry of Agriculture and Irrigation-MINAGRI and National Forest and Wildlife Service-SERFOR (2016, 2017, 2018, 2019), Integrated Foreign Trade Information System- SIICEX (2019 ), National Superintendence of Customs and Tax Administration-SUNAT (2019) and individuals: National Society of Industries-SIN (2018), as well as, for the few studies about the unit of analysis, complemented with content and frequency analysis methods. The results conclude that Peruvian tare is not competitive because while its production was down from 2010 (32736 MT) to 2018 (25866 MT) its FOB value had a permanent rise from 2010 (27075.9) to 39228. 49 In 2018, the calculation of the Cost of Domestic Resources (CRD) was analyzed by the price factor indicating that only 2016 showed competitiveness because the international price per Kg. Was about US $3.00 in relation to the domestic price of S /. 1.51 nuevos soles, in addition, for not complying satisfactorily with the 12 pillars of the competitiveness approach of the World Economic Forum-WEF (2018); that allow us to reflect on the transit of the export structure based on comparative advantages to its transformation based on competitive advantages that the Andean country processes.El objetivo de la investigación fue determinar la competitividad de la tara peruana en el comercio internacional en el período 2010-2018, considerando las teorías de: World Economic Forum – WEF (2018), Cann 2016), Gómez (2017), Cordero (2005), Porter 2008), Daniels, Radebaugh, y Sullivan (2013), Lerma y Márquez (2010), con un proceso metodológico que definió un estudio exploratorio por los datos fragmentados existentes que se recolectaron y seleccionaron de instituciones gubernamentales: Ministerio de Agricultura y Riego-MINAGRI (2009, 2010, 2017 a, 2017 b), Ministerio de Agricultura y Riego-MINAGRI y Servicio Nacional Forestal y de Fauna Silvestre-SERFOR (2016, 2017, 2018, 2019), Sistema Integrado de Información de Comercio Exterior- SIICEX (2019), Superintendencia Nacional de Aduanas y de Administración Tributaria-SUNAT (2019) y particulares: Sociedad Nacional de Industrias-SIN (2018), así como, por los escasos estudios acerca de la unidad de análisis, complementado con métodos de análisis de contenido y frecuencia. Los resultados concluyen que la tara peruana no es competitiva debido que mientras su producción fue descendente desde el año 2010 (32736 TM) hasta el 2018 (25866 TM) su valor FOB tuvo un alza permanente desde el año 2010 (27075.9) a 39228. 49 el año 2018, que el cálculo de Costo de los Recursos Domésticos (CRD) analizo por el factor precio indicando que sólo el año 2016 manifestó competitividad porque el precio internacional por Kg. fue de cerca de$3.00 dólares americanos en relación al precio doméstico de S/. 1.51 nuevos soles, además, por no cumplir satisfactoriamente los 12 pilares del enfoque de competitividad del World Economic Forum-WEF (2018); que permiten reflexionar acerca del tránsito de la estructura de exportación basada en ventajas comparativas a su transformación sustentada en ventajas competitivas que el país andino tramita. &nbsp

Business perception and knowledge management for using virtual reality in emerging countries

The objective of this research was to determine the relationship between business perception and knowledge management for the use of virtual reality in companies in emerging countries. An applied methodology with a quantitative approach was used, at a correlational level and as a data collection instrument, a questionnaire was applied for each variable. The result of the study allowed us to identify a positive relationship between both variables. The conclusion of the study indicates that when there is a favorable business perception for the use of virtual reality, knowledge management will be a less complex and more optimal process for companies