El presente trabajo de investigación tiene como objetivo determinar cómo impactan los gastos de muestras de medicamentos éticos en la determinación del Impuesto a la Renta en empresas del sector de laboratorio farmacéutico del distrito de Ate del 2018, considerando los criterios adoptados y postura de la Administración Tributaria y tomando en cuenta la Ley del Impuesto a la Renta y la jurisprudencia actual respecto a gastos de muestras médicas. A fin de proponer alternativas que permitan a las empresas poder sustentar y deducir dichos gastos. El trabajo de investigación consta de cinco capítulos, inicia con el capítulo I marco teórico, donde se encuentra información relevante de diversas fuentes sobre el tema de investigación; en el capítulo II se presenta el plan de investigación se especifica el problema, la hipótesis e objetivos generales y específicos; en el capítulo III la metodología de investigación, se define el tipo y diseño de investigación, asimismo se determinó el tamaño de la muestra y las herramientas e instrumentos para el análisis cualitativo mediante entrevista a profundidad y el análisis cuantitativo mediante encuestas; en el capítulo IV el desarrollo de la investigación se realizó la aplicación de los dos instrumentos planteados en la investigación; más adelante, se desarrolló un caso práctico para analizar cómo impactan los gastos de muestras médicas éticas en la determinación del Impuesto a la Renta. Finalmente, en el capítulo V denominado análisis de los resultados, se brindaron conclusiones y recomendaciones respecto al trabajo de investigación. / The purpose of this research work is to determine how the expenses of medical samples impact the determination of Income Tax in companies of the Ate district Pharmaceutical Laboratory sector of 2018, considering the adopted criteria and position of the Tax Administration, taking into account the Income Tax Law and current jurisprudence regarding expenses of ethical medical samples. In order to propose alternatives that allow companies to support and deduct these expenses. The research work consists of five chapters, begins with chapter I theoretical framework, where relevant information from various sources on the subject of research is found; Then in Chapter II presents research plan the problem specifying, the hypotheses and general and specific objectives; Subsequently, in Chapter III Research Methodology, the type and design of research is defined, the size of the sample and the tools and instruments for the qualitative analysis through in-depth interview and the quantitatively analysis trough the surveys were also determined, in Chapter IV research development, the application of the two instruments proposed in the investigation was carried out; later, a case study was developed to analyze how the expenses of ethical medical samples impact the determination of Income Tax. Finally, in Chapter V Analysis of the results, conclusions and recommendations were given regarding the research work. / Tesis

This thesis describes two different sample preparation strategies for inductively coupled plasma atomic emission spectrometry (ICP-AES), and their ability regarding multi element quantification in complex samples. Sensitivity, repeatability, reproducibility and accuracy were investigated. The aim was to increase the over all efficiency, the speed of analysis, and/or the sensitivity of the analytical method. The intention was to measure analytes with concentrations ranging from ng/g to mg/g simultaneously. The aim was additionally to study chemical and physical processes occurring during the sample preparation, the sample transport to the plasma, and the atomization therein. In the first sample preparation strategy, a hydrophilic highly cross-linked iminodiacetate-agarose adsorbent, IDA-Novarose, was used for preconcentration of metal ions, and matrix elimination in natural water samples. The sorbent was synthesized with different binding capacities. The effect of the capacity on preconcentration, matrix elimination, and uptake capability at high flow rates was studied. For a high capacity IDA-Novarose (≥ 45 µmole/ml) quantitative uptake was seen even at high flow rates (100 ml/min) for Cu2+ with a high affinity to the adsorbent, and for Cd2+ with a moderate affinity. For lower capacities the uptake of Cd2+ was affected by the sample matrix and the flow rate. A method based on the determination of the conditional stability constant of the metal sorbent complex was suggested for the prediction of the sorbent capacity needed to obtain quantitative recovery and optimal matrix elimination. The sorbent was used in a flow system with online buffering for the analysis of a certified riverine water (SLRS-3), tap water and lake water. With few exceptions the results obtained by ICP-AES after preconcentration agreed well with the certified concentrations and results obtained by ICP-MS. The other sample preparation strategy discussed is a method for non digested biological samples from different animal organs for the multi element analysis by ICP-AES. This “mix and measure method” consists of a simple homogenization of the sample with a mixing rod in a small amount of neutral media, followed by dilution and direct measurement with ICP-AES. The total time of analysis is only a few minutes. The ability of this fast method to accurately quantify some elements of toxic, environmental, and/or physiological concern with the lowest possible sample dilution and the highest possible plasma load was evaluated. In 10 % liver slurry Cd, Co, and Sr, at concentration levels around 0.05 µg/g were quantified simultaneously with P and K around 2000 µg/g and with several other elements in between (Al, Ca, Cu, Fe, Mg, Mn, Pb, and Zn). The relative standard deviation of repeated measurements of samples was around 5 - 6 % for regardless of the concentration of the element. The method was also used for fast screening of the elemental distribution in mice organs (brain, heart, kidney, liver, lung and spleen).