Measurement of tW the production cross-section at 13 TeV with CMS

The inclusive cross-section for tW production in proton-proton collisions at $\sqrt{s} = 13$ TeV is measured with a dataset corresponding to an integrated luminosity of 35.9 fb$^{-1}$ collected by the CMS experiment. The measurement is performed in events with one electron and one muon, and exploits kinematic differences between the signal and the dominating $t\bar{t}$ background through the use of multivariate discriminants designed to separate the two processes. The measured cross-section of $\sigma = 63.1 \pm 1.8~({\rm stat}) \pm 6.0~({\rm syst}) \pm 2.1~({\rm lumi})$ pb is in agreement with standard model expectations

Relevancia de la planeación tributaria para la gestión de procesos tributarios en las Pymes

The objective of the article consisted of reviewing the existing documentation on the application and implementation of tax planning, in order to establish whether it is feasible to conceive it as an improvement strategy in the management of tax processes to counteract problems of this type in the small and medium businesses. The method responds to a qualitative analysis of secondary information, built from bibliographic searches of articles and papers published in scientific databases. Multiple results were found that speak of the importance, the process for its applicability and benefits generated by tax planning, mostly dedicated to large companies, susceptible to transfer and adapt to smaller ones, given the scarcity of literature focused on this type of entities. In the discussion the possibilities and effects of tax planning in small and medium-sized companies are analyzed. As one of the main conclusions, tax planning is viewed as a strategy that generates benefits for the companies under analysisEl objetivo del articulo consistió en revisar la documentación existente sobre la aplicación e implementación de la planeación tributaria, con la finalidad de establecer si es factible concebirla como como una estrategia de mejora en la gestión de los procesos tributarios para contrarrestar problemáticas de este tipo en las pequeñas y medianas empresas. El método responde a un análisis cualitativo de información secundaria, construida a partir de búsquedas bibliográficas de artículos y trabajos publicados en bases de datos de carácter científico. Se encontraron múltiples resultados que hablan de la importancia, el proceso para su aplicabilidad y beneficios que genera la planeación tributaria., en su mayor parte dedicados a las grandes empresas, susceptible de trasladar y adaptar a las de menor tamaño, dada la escasez de literatura enfocada a este tipo de entidades. En la discusión se analizan las posibilidades y efectos de la planeación tributaria en las pequeñas y medianas empresas. Como una de las principales conclusiones se visualiza la planeación tributaria como una estrategia generadora de beneficios para las empresas objeto de análisi

Two Different Populations within the Healthy Elderly: Lack of Conflict Detection in Those at Risk of Cognitive Decline

During healthy aging, inhibitory processing is affected at the sensorial, perceptual, and cognitive levels. The assessment of event-related potentials (ERPs) during the Stroop task has been used to study age-related decline in the efficiency of inhibitory processes. Studies using ERPs have found that the P300 amplitude increases and the N500 amplitude is attenuated in healthy elderly adults compared to those in young adults. On the other hand, it has been reported that theta excess in resting EEG with eyes closed is a good predictor of cognitive decline during aging 7 years later, while a normal EEG increases the probability of not developing cognitive decline. The behavioral and ERP responses during a Counting-Stroop task were compared between 22 healthy elderly subjects with normal EEG (Normal-EEG group) and 22 healthy elderly subjects with an excess of EEG theta activity (Theta-EEG group). Behaviorally, the Normal-EEG group showed a higher behavioral interference effect than the Theta-EEG group. ERP patterns were different between the groups, and two facts are highlighted: (a) the P300 amplitude was higher in the Theta-EEG group, with both groups showing a P300 effect in almost all electrodes, and (b) the Theta-EEG group did not show an N500 effect. These results suggest that the diminishment in inhibitory control observed in the Theta-EEG group may be compensated by different processes in earlier stages, which would allow them to perform the task with similar efficiency to that of participants with a normal EEG. This study is the first to show that healthy elderly subjects with an excess of theta EEG activity not only are at risk of developing cognitive decline but already have a cognitive impairment

In vitro infection of Beauveria spp. on Globodera rostochiensis Wollenweber (1923)

El nematodo dorado Globodera rostochiensis es uno de los principales problemas en el cultivo de la papa (Solanum tuberosum L.), sus quistes pueden permanecer viables en el suelo hasta por treinta años. Para su control se utilizan nematicidas químicos, sin embargo, los bioplaguicidas son una alternativa eficaz en el control de plagas agrícolas. Se aislaron y evaluaron cuatro cepas del hongo Beauveria spp. a concentraciones de 1 × 104, 1 × 105, 1 × 106 sobre quistes de G. rostochiensis. La infección se registró a las 72 h con todas las concentraciones, de todas las cepas, sin embargo, la RH4 fue la única que infectó al nematodo en el estadio de huevo en todas las concentraciones. A las 96 horas se observó infección en las diferentes cepas, excepto la U9 que infectó hasta las 120 h. Comprobando con esto que Beauveria spp. puede ser utilizado para el control de G. rostochiensis.The golden nematode Globodera rostochiensis is one of the main problems in the potato crop (Solanum tuberosum L.); its cysts can remain viable in the soil for up to 30 years. Chemical nematicides are used for its control; however, biopesticides are an effective alternative in the control of agricultural pests. Four strains of the fungus Beauveria spp. were isolated and evaluated at concentrations of 1 × 104, 1 × 105, 1 × 106 on cysts of G. rostochiensis. 72 h since the process began, the infection was observed on the cysts in all dilutions and all strains, but RH4 strain was the only one that infected the nematode in the egg stage at all concentrations. After 96 hours, infection was observed in the different strains on the juveniles, except the U9 that presented infection after 120 h. This proves that Beauveria spp. can be used for the control of G. rostochiensis

Modelo estratégico integral para la complementación del sistema de gestión de la seguridad y salud en la clínica Prevención y Salud IPS

El desarrollo de esta investigación se realiza con base en las normas vigente colombianas, con el objetivo de prevenir toda clase de riesgos y enfermedades a las cuales están expuestos los trabajadores de la Clínica Prevención y Salud I.P.S., a su vez se busca que las condiciones de trabajo sean óptimas para todos los empleados. Por otro lado se busca implementar una cultura de control y prevención dentro y fuera de la empresa, en donde todos tengan claro que la seguridad y salud en el trabajo es de vital importancia para todo el grupo de trabajo.The development of this research is based on current Colombian regulations, with the aim of preventing all kinds of risks and diseases to which the workers of the IPS Prevention and Health Clinic are exposed, in turn, it is sought that the conditions of work are optimal for all employees. On the other hand seeks to implement a culture of control and prevention inside and outside the company, where everyone is clear that safety and health at work is of vital importance to the entire working group

Multicomponent Approach for Stable Methylammonium-Free Tin–Lead Perovskite Solar Cells

Mixed tin–lead perovskites suffer from several degradation pathways that hinder their effective implementation in tandem photovoltaic technologies. The main challenge involves removing the thermally unstable methylammonium cation from the perovskite composition and simultaneously increasing the oxidation resistance of the tin-based material. This study employs a multicomponent approach to address these issues, developing methylammonium-free tin–lead perovskite solar cells with improved efficiency and stability. The incorporation of cations that tune precursor solution properties enhances the quality of MA-free perovskite films, while reducing agents and surface engineering techniques enhance robustness and carrier dynamics. Consequently, the methylammonium-free perovskite solar cells achieve over 22% efficiency and demonstrate significantly enhanced stability, with minimal losses after over 700 h of continuous operation under 1 sun illumination. This work evidences the potential of comprehensive strategies to process fragile materials, such as tin-containing perovskites, with improved quality and brings them closer to successful broad applications.Funding for open access charge: CRUE-Universitat Jaume IS.-H.T.-C. would like to thank the Ministry of Science and Innovation of Spain (postdoctoral contract Juan de la Cierva Formación FJC2019-041835-I), Generalitat Valenciana under BEST project (CIBEST/2021/234) and POLONES BIS 1 (DEC-2021/43/P/ST5/01780) for the financial support during this work. J.P. acknowledges DonostiaINN for a postdoctoral fellowship. I.M.-S. and P.P.B. want to acknowledge funding support of Ministry of Science and Innovation of Spain under PERIPHERAL (PID2020-120484RB project), Step-Up (TED2021-131600B-C31 and TED2021-131600B-C32, respectively). S.H. acknowledges the financial support from JSPS for a Research Fellowship for Young Scientists (21J14762) and the Chinese Scholarship Council (CSC). I.M.-S. acknowledges the funding from University Jaume I under the project Sn-flex (22I586), and A.W. acknowledges the financial support from JST-Mirai Program (JPMJMI22E2), NEDO, Grant-in-Aid for Scientific Research (A) (21H04699), the International Collaborative Research Program of ICR, Kyoto University, ICR Grants for Promoting Integrated Research, Kyoto University, grants for the Integrated Research Consortium on Chemical Sciences

Identification of Putative Ortholog Gene Blocks Involved in Gestant and Lactating Mammary Gland Development: A Rodent Cross-Species Microarray Transcriptomics Approach

The mammary gland (MG) undergoes functional and metabolic changes during the transition from pregnancy to lactation, possibly by regulation of conserved genes. The objective was to elucidate orthologous genes, chromosome clusters and putative conserved transcriptional modules during MG development. We analyzed expression of 22,000 transcripts using murine microarrays and RNA samples of MG from virgin, pregnant, and lactating rats by cross-species hybridization. We identified 521 transcripts differentially expressed; upregulated in early (78%) and midpregnancy (89%) and early lactation (64%), but downregulated in mid-lactation (61%). Putative orthologous genes were identified. We mapped the altered genes to orthologous chromosomal locations in human and mouse. Eighteen sets of conserved genes associated with key cellular functions were revealed and conserved transcription factor binding site search entailed possible coregulation among all eight block sets of genes. This study demonstrates that the use of heterologous array hybridization for screening of orthologous gene expression from rat revealed sets of conserved genes arranged in chromosomal order implicated in signaling pathways and functional ontology. Results demonstrate the utilization power of comparative genomics and prove the feasibility of using rodent microarrays to identification of putative coexpressed orthologous genes involved in the control of human mammary gland development