El presente trabajo de investigación denominado “El Sistema de Libros Electrónicos – PLE y su Impacto Tributario en las empresas de Preparación y Tejido de fibras textiles, en el distrito de Lima, año 2019” tiene como objetivo analizar el impacto tributario en las empresas de preparación y tejido de fibras textiles. Para el desarrollo de esta investigación se ha tomado como referencia los sistemas implementados por la Superintendencia Nacional de Administración Tributaria, el Impuesto General a las Ventas y el Impuesto a la Renta. Asimismo, se analizó el sector textil bajo esta actividad, sus características principales, la actividad e información adicional de las empresas. La investigación comprende Capítulo I, se basa en el marco teórico, donde podemos desarrollar las variables dependientes e independientes, así como el impacto tributario en las empresas de Preparación y Tejido de Fibras Textiles. Capítulo II, básicamente el plan de investigación, la problemática, los objetivos generales y específicos y las hipótesis principal y específicos. Capitulo III, la metodología de la investigación, donde definimos el tipo de investigación, determinando la población y muestra. Capitulo IV, describe el desarrollo de la investigación, prácticamente de trabajo de campo, a través de los instrumentos como entrevistas y encuestas a los diversos contribuyentes o funcionarios principales de la empresa que con su experiencia nos den un mejor aporte sobre el tema. Capítulo V, el análisis de los resultados, donde se analiza las respuestas de cada instrumento empleado, seguidamente la presentación de un caso práctico, para finalizar con las conclusiones y recomendaciones finales de todo el trabajo. / The present research study called “The Electronic Book System - PLE and its Tax Impact on Textile Fibers Preparation and Weaving Companies, in the district of Lima, year 2019” aims to analyze the tax impact on the textile fibers preparation companies and weaving companies. For this research development, the systems implemented by the National Superintendence of Tax Administration, the General Sales Tax and the Income Tax have been taken as a reference. Likewise, the textile sector under, its main characteristics, the industry and any additional information of the companies were analyzed. The research includes Chapter I, which is based on the theoretical framework, where we can develop the dependent, and independent variables, as well as the tax impact on Textile Fiber Preparation and Weaving companies. Chapter II, includes basically the research plan, the problems, the general and specific objectives and the main and specific hypotheses. Chapter III, it’s about the research methodology, where we define the type of research, determining the population and sample. Chapter IV, describes the development of the research, field work done through instruments such as interviews and surveys to the various taxpayers or main officials of the company that with their experience provides better contribution on the subject. Chapter V, the analysis of the results, where the responses of each instrument used is analyzed, followed by the presentation of a practical case, to end with the final conclusions and recommendations of all the work. / Tesis

Bereits vor zehn Jahren gab es den ersten großen E-Book-Boom. Während damals noch digitale Buchinhalte für spezielle Lesegeräte im Mittelpunkt der Diskussion standen, dominieren inzwischen webbasierte Angebote den stetig wachsenden Markt. Für Bibliotheken eröffnen sich durch diese E-Books der nächsten Generation völlig neue Möglichkeiten in der Informationsversorgung ihrer Benutzer. Sowohl der globale Wissensaustausch, als auch der Zugriff auf Fachinformationen können mit ihrer Hilfe beschleunigt werden. Dies spielt insbesondere für Spezialbibliotheken, wie die der Max-Planck-Gesellschaft, eine große Rolle. Denn gerade von ihnen wird erwartet, dass sie die Mitarbeiter ihrer Institute stets mit den aktuellsten Fachinformationen versorgen. Aufgrund der Vielzahl an Lizenzierungs- und Angebotsformen auf dem E-Book-Markt ist hier ein Anbietervergleich unerlässlich. Dieser erfolgt im Rahmen dieser Diplomarbeit für die Bibliotheken der Max-Planck- Gesellschaft. Hierfür werden zunächst die aktuelle E-Book-Marktsituation und die Strukturen der Max-Planck-Gesellschaft beschrieben. Anschließend untersucht die Verfasserin die bisherigen Entwicklungen in der zentralen und lokalen E-Book-Erwerbung der Max-Planck-Gesellschaft. Zu diesem Zweck werden u.a. eine Befragung unter den Institutsbibliothekaren und mehrere Experteninterviews durchgeführt. Auf diese Weise können geeignete E-Book-Anbieter für die Max-Planck-Gesellschaft ermittelt und Kriterien gefunden werden, um diese schließlich miteinander vergleichen zu können. Im Ergebnis des Vergleichs gibt die Verfasserin Empfehlungen für die weitere E-Book-Erwerbung in der Max-Planck-Gesellschaft ab.

[pt] Esta Tese apresenta os resultados de uma pesquisa realizada pela triangulação de um método quantitativo e outro qualitativo que teve por objetivo detectar como a incorporação de animações interfere na compreensão de histórias por crianças. Desde o advento do livro infantil, este passou por inúmeras transformações conceituais e técnicas e evoluiu de gravuras e desenhos de linha a uma ampla gama de estilos. Hoje, livros infantis exibem milhões de cores e texturas diversas elaboradas com técnicas e recursos muito variados. No final do século XX, as mídias digitais interativas já configuravam um novo suporte para narrativas literárias. Acredita-se que possam promover um novo tipo de relacionamento entre o sujeito que as lê e as histórias que para ele se desvendam na medida em que interage com os conteúdos apresentados. No meio digital, as ilustrações, sempre presentes em contos infantis, ganham novos contornos: poderão contar com a animação. Com os livros eletrônicos digitais – e-readers – que hoje são realidade, as crianças passam a ter a possibilidade de explorar narrativas onde as imagens poderão ganhar movimento. Os resultados podem colaborar, com designers, escritores, ilustradores, pedagogos e docentes principalmente no esforço de estimular o prazer de ler no período que segue ao da alfabetização. / [en] This Thesis presents the results of a research made by the triangulation of a qualitative and a quantitative method design try to find out how children may understand narrative content when stories are presented in different forms: as a traditional hard copy book and as an animated e-book in a digital platform such as an e-reader. Since the very first storybook for children, the illustrations that have always been included in such books have gone through many conceptual and technical changes and has evolved from simple line drawings do a wide range of styles. Today we see story books showing colors and textures created through various techniques and resources. Interactive digital media offer a new supporting structure for literary narrative and may provide the means to create a new kind of relationship involving the subject who reads and the unfolding stories as he interacts with the narrative content. In this media, illustration, which has always made part children of story books, acquires a new form, for there is a possibility to explore sensorial resources beyond those enhanced by verbal text and printed illustration and, thus, creates a new way to practice and develop the act of reading. The collected data and the research results can be used by designers, writers, illustrators, pedagogy professionals and school teachers as aiding tools in the effort to stimulate the pleasure of reading by small children after they have learned the alphabet and during the time they struggle to became fully literate. / [es] Esta Tesis presenta los resultados de uma investigación realizada por triangulación de um método quantitativo y otro qualitativo que tuvo por objetivo detectar como la incorporación de animaciones interfiere em la compreensión de historias por niños. Desde que existe el libro infantil, ya pasó por inúmeras transformaciones conceptuales y técnicas y evolucionó de dibujos simples a uma ampla gama de estilos. Hoy, libros infantiles exhiben millones de colores y diversas texturas elaboradas con técnicas y recursos muy variados. Al final del siglo XX, los medios digitales interactivos ya configurabam un nuevo soporte para narrativas literárias. Se cree que este tipo de narrativa pueda promover nuevas formas de relacionamento entre el sujeito que las lee y las historias que se Le desvendam em la medida en que interacciona con los contenidos presentados. Em el medio digital, las ilustraciones, siempre presentes en cuentos infantiles, adquieren nuevos contornos: podrán contar com la animación. Con los libros eletrónicos digitales – e-readers – que soy hoy realidade, los ninõs pasaron a tener la posibilidad de explorar narrativas donde las imágenes podrán moverse. Los resultados pueden colaborar, com diseñadores, escritores, ilustradores, pedagogos y docentes, principalmente em lo que significa el esfuerzo de estimular el gusto por la lectura, el placer de leer, en los años posteriores al período de alfabetización.

The pace of technological advancement and growth in the twenty-first century continues to soar at unprecedented levels and beyond human imagination. As the fourth industrial revolution unfolds, it has become increasingly difficult to predict the direction technological innovation will take in the not too distant future. Digital technologies have become an integral part of every aspect of human existence (work, play, schooling and personal relationships). The purpose of this study was to explore the various ways mobile technological gadgets like cell phones, tablets and laptops could be leveraged to promote a culture of leisure reading amongst a group of Zimbabwean adolescent learners. Data was collected using the literacy practices interview, mobile reading diaries, focus group interviews and the researcher’s personal field notes. Theoretically, the study was guided primarily by Urie Bronfenbrenner's Bioecological systems theory. Also, the study was supported by Guthrie and Wigfield's reader engagement model and Turner and Hicks' connected reader model. The empirical data collected through the data collection instruments were analysed inductively. The findings revealed that adolescent learners are a digital generation whose reading needs are ever growing and expectations are ever changing. The adolescent participants expect their reading to be like the rest of their digital lives, which is quick, uninterrupted, personalised and smart. It was found that the adolescent participants like to read on their terms, as they dislike being told when to read or what to read. Three reader identities were revealed namely; the eager reader, the ‘fifty fifty’ reader and the non-reader. The adolescent participants who were not already mobile readers readily accepted and adopted mobile reading as it afforded them vast reading opportunities. Besides, the findings of the study revealed that participants encountered many challenges, which in some instances militated against their mobile reading endeavours. These challenges were because of mobile phone use restrictions in schools, prohibitive data costs, a strong emphasis on academic reading as opposed to leisure reading and internet connectivity problems amongst other issues. In this study, the recommendations and guidelines outlined provide a framework with which schools, parents, mobile reading application developers and policymakers can adopt to support a robust mobile reading culture amongst Zimbabwean adolescent learners. The researcher concluded that mobile reading devices are a novel, noble and credible means through which they can foster positive leisure literacy practices amongst Zimbabwean adolescents. / Language Education, Arts and Culture / Ph. D. (Curriculum and Instructional Studies)

Bereits vor zehn Jahren gab es den ersten großen E-Book-Boom. Während damals noch digitale Buchinhalte für spezielle Lesegeräte im Mittelpunkt der Diskussion standen, dominieren inzwischen webbasierte Angebote den stetig wachsenden Markt. Für Bibliotheken eröffnen sich durch diese E-Books der nächsten Generation völlig neue Möglichkeiten in der Informationsversorgung ihrer Benutzer. Sowohl der globale Wissensaustausch, als auch der Zugriff auf Fachinformationen können mit ihrer Hilfe beschleunigt werden. Dies spielt insbesondere für Spezialbibliotheken, wie die der Max-Planck-Gesellschaft, eine große Rolle. Denn gerade von ihnen wird erwartet, dass sie die Mitarbeiter ihrer Institute stets mit den aktuellsten Fachinformationen versorgen. Aufgrund der Vielzahl an Lizenzierungs- und Angebotsformen auf dem E-Book-Markt ist hier ein Anbietervergleich unerlässlich. Dieser erfolgt im Rahmen dieser Diplomarbeit für die Bibliotheken der Max-Planck- Gesellschaft. Hierfür werden zunächst die aktuelle E-Book-Marktsituation und die Strukturen der Max-Planck-Gesellschaft beschrieben. Anschließend untersucht die Verfasserin die bisherigen Entwicklungen in der zentralen und lokalen E-Book-Erwerbung der Max-Planck-Gesellschaft. Zu diesem Zweck werden u.a. eine Befragung unter den Institutsbibliothekaren und mehrere Experteninterviews durchgeführt. Auf diese Weise können geeignete E-Book-Anbieter für die Max-Planck-Gesellschaft ermittelt und Kriterien gefunden werden, um diese schließlich miteinander vergleichen zu können. Im Ergebnis des Vergleichs gibt die Verfasserin Empfehlungen für die weitere E-Book-Erwerbung in der Max-Planck-Gesellschaft ab.