En este trabajo se explora la relación entre el capital humano, el capital social (fuerza de las normas sociales y redes a nivel comunitario) y las prácticas de elusión de impuestos corporativos. Utilizando datos para Ecuador, se encuentra que la proporción de contadores y la diversidad ocupacional a nivel de cantón están asociadas negativamente con la elusión fiscal, aproximada por la tasa efectiva del impuesto a la renta. Esta relación es más pronunciada para las empresas que no pertenecen a ningún grupo económico. El capital social parece cumplir una función mediadora entre el capital humano y las prácticas de elusión fiscal. Los resultados contribuyen a la literatura existente sobre el papel del capital social en el desarrollo regional y destacan el papel de los incentivos sociales no económicos en las prácticas comerciales.
Since atherosclerosis has been declared as the leading cause of mortality worldwide, the imminent need for the design and development of straightforward computational modeling workflows to improve the existing cardiovascular disease risk stratification models is more important than ever. Agent-based modelling (ABM) is a promising computational approach which can be utilized for decision making in various domains from the healthcare sector to industrial applications. In the present study, we propose a straightforward approach for atheromatic plaque progression in the coronary and peripheral arteries using specialized mathematical models and computational simulations which will enable the accurate prediction of the cardiovascular disease evolution. The model incorporates the realistic 3D geometry of the artery and is the first ABM implemented in C#. According to our results, the 3D ABM was able to simulate the Trans Endothelial Migration of Lymphocytes, Monocytes and Neutrophils, the artery wall cells, endothelium cells and plaque cells reducing the time step for each cycle from 40 seconds to 0.04 seconds per cycle.
Peripheral artery disease (PAD) is one of the most common diseases around the world, especially in Europe. Recent data indicated that about 202 million people have this disease, while the number increased to 230 million people infected in 2015. As a result, powerful computational tools have been developed as a result of the PAD study's widespread interest. However, a lot of scientists do not have the resources, expertise, or time necessary to install and use command line tools or to deal with large datasets. As a result, fast, dependable, attractive, and powerful applications are required. There are two main types of applications: native and web. Native applications are platform-specific and are created with specialized programming languages and Software Development Kits, whereas Web applications are platform-independent web pages that look and feel like native apps in many respects. A progressive web application (PWA) is a type of web application which works offline. The experience is enhanced by a set of features that provide the app depth to engage users, reliability regardless of Internet connection quality and sufficient speed so that no one needs to wait for content to load. The initial version of the DECODE cloud platform has been designed as two web applications, one for front-end users and the other for back-end users to save, process, and visualize the dataset images.
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