Variabilidad genética del cóndor andino (Vultur gryphus) en Ecuador : resultados preliminares

The Andean condor is an important bird from the ecological, economic and cultural point of view for Latin American countries. It is listed as a species almost threatened by the IUCN, however, in recent years there has been a decline in the number of individuals due mainly to anthropogenic causes such as hunting or expansion of the livestock frontier...El cóndor andino es un ave importante desde el punto de vista ecológico, económico y cultural para los países latinoamericanos. Está catalogada como especie casi amenazada por la IUCN, sin embargo, en los últimos años se ha registrado una baja en el número de individuos debido principalmente a causas antropogénicas como la caza o la expansión de la frontera ganadera..

Clonal chromosomal mosaicism and loss of chromosome Y in elderly men increase vulnerability for SARS-CoV-2

The pandemic caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2, COVID-19) had an estimated overall case fatality ratio of 1.38% (pre-vaccination), being 53% higher in males and increasing exponentially with age. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, we found 133 cases (1.42%) with detectable clonal mosaicism for chromosome alterations (mCA) and 226 males (5.08%) with acquired loss of chromosome Y (LOY). Individuals with clonal mosaic events (mCA and/or LOY) showed a 54% increase in the risk of COVID-19 lethality. LOY is associated with transcriptomic biomarkers of immune dysfunction, pro-coagulation activity and cardiovascular risk. Interferon-induced genes involved in the initial immune response to SARS-CoV-2 are also down-regulated in LOY. Thus, mCA and LOY underlie at least part of the sex-biased severity and mortality of COVID-19 in aging patients. Given its potential therapeutic and prognostic relevance, evaluation of clonal mosaicism should be implemented as biomarker of COVID-19 severity in elderly people. Among 9578 individuals diagnosed with COVID-19 in the SCOURGE study, individuals with clonal mosaic events (clonal mosaicism for chromosome alterations and/or loss of chromosome Y) showed an increased risk of COVID-19 lethality

Mortality and pulmonary complications in patients undergoing surgery with perioperative SARS-CoV-2 infection: an international cohort study

Background: The impact of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) on postoperative recovery needs to be understood to inform clinical decision making during and after the COVID-19 pandemic. This study reports 30-day mortality and pulmonary complication rates in patients with perioperative SARS-CoV-2 infection. Methods: This international, multicentre, cohort study at 235 hospitals in 24 countries included all patients undergoing surgery who had SARS-CoV-2 infection confirmed within 7 days before or 30 days after surgery. The primary outcome measure was 30-day postoperative mortality and was assessed in all enrolled patients. The main secondary outcome measure was pulmonary complications, defined as pneumonia, acute respiratory distress syndrome, or unexpected postoperative ventilation. Findings: This analysis includes 1128 patients who had surgery between Jan 1 and March 31, 2020, of whom 835 (74·0%) had emergency surgery and 280 (24·8%) had elective surgery. SARS-CoV-2 infection was confirmed preoperatively in 294 (26·1%) patients. 30-day mortality was 23·8% (268 of 1128). Pulmonary complications occurred in 577 (51·2%) of 1128 patients; 30-day mortality in these patients was 38·0% (219 of 577), accounting for 81·7% (219 of 268) of all deaths. In adjusted analyses, 30-day mortality was associated with male sex (odds ratio 1·75 [95% CI 1·28–2·40], p\textless0·0001), age 70 years or older versus younger than 70 years (2·30 [1·65–3·22], p\textless0·0001), American Society of Anesthesiologists grades 3–5 versus grades 1–2 (2·35 [1·57–3·53], p\textless0·0001), malignant versus benign or obstetric diagnosis (1·55 [1·01–2·39], p=0·046), emergency versus elective surgery (1·67 [1·06–2·63], p=0·026), and major versus minor surgery (1·52 [1·01–2·31], p=0·047). Interpretation: Postoperative pulmonary complications occur in half of patients with perioperative SARS-CoV-2 infection and are associated with high mortality. Thresholds for surgery during the COVID-19 pandemic should be higher than during normal practice, particularly in men aged 70 years and older. Consideration should be given for postponing non-urgent procedures and promoting non-operative treatment to delay or avoid the need for surgery. Funding: National Institute for Health Research (NIHR), Association of Coloproctology of Great Britain and Ireland, Bowel and Cancer Research, Bowel Disease Research Foundation, Association of Upper Gastrointestinal Surgeons, British Association of Surgical Oncology, British Gynaecological Cancer Society, European Society of Coloproctology, NIHR Academy, Sarcoma UK, Vascular Society for Great Britain and Ireland, and Yorkshire Cancer Research

Global, regional, and national comparative risk assessment of 79 behavioural, environmental and occupational, and metabolic risks or clusters of risks, 1990-2015: a systematic analysis for the Global Burden of Disease Study 2015

Forouzanfar MH, Afshin A, Alexander LT, et al. Global, regional, and national comparative risk assessment of 79 behavioural, environmental and occupational, and metabolic risks or clusters of risks, 1990-2015: a systematic analysis for the Global Burden of Disease Study 2015. LANCET. 2016;388(10053):1659-1724.Background The Global Burden of Diseases, Injuries, and Risk Factors Study 2015 provides an up-to-date synthesis of the evidence for risk factor exposure and the attributable burden of disease. By providing national and subnational assessments spanning the past 25 years, this study can inform debates on the importance of addressing risks in context. Methods We used the comparative risk assessment framework developed for previous iterations of the Global Burden of Disease Study to estimate attributable deaths, disability-adjusted life-years (DALYs), and trends in exposure by age group, sex, year, and geography for 79 behavioural, environmental and occupational, and metabolic risks or clusters of risks from 1990 to 2015. This study included 388 risk-outcome pairs that met World Cancer Research Fund-defined criteria for convincing or probable evidence. We extracted relative risk and exposure estimates from randomised controlled trials, cohorts, pooled cohorts, household surveys, census data, satellite data, and other sources. We used statistical models to pool data, adjust for bias, and incorporate covariates. We developed a metric that allows comparisons of exposure across risk factors-the summary exposure value. Using the counterfactual scenario of theoretical minimum risk level, we estimated the portion of deaths and DALYs that could be attributed to a given risk. We decomposed trends in attributable burden into contributions from population growth, population age structure, risk exposure, and risk-deleted cause-specific DALY rates. We characterised risk exposure in relation to a Socio-demographic Index (SDI). Findings Between 1990 and 2015, global exposure to unsafe sanitation, household air pollution, childhood underweight, childhood stunting, and smoking each decreased by more than 25%. Global exposure for several occupational risks, high body-mass index (BMI), and drug use increased by more than 25% over the same period. All risks jointly evaluated in 2015 accounted for 57.8% (95% CI 56.6-58.8) of global deaths and 41.2% (39.8-42.8) of DALYs. In 2015, the ten largest contributors to global DALYs among Level 3 risks were high systolic blood pressure (211.8 million [192.7 million to 231.1 million] global DALYs), smoking (148.6 million [134.2 million to 163.1 million]), high fasting plasma glucose (143.1 million [125.1 million to 163.5 million]), high BMI (120.1 million [83.8 million to 158.4 million]), childhood undernutrition (113.3 million [103.9 million to 123.4 million]), ambient particulate matter (103.1 million [90.8 million to 115.1 million]), high total cholesterol (88.7 million [74.6 million to 105.7 million]), household air pollution (85.6 million [66.7 million to 106.1 million]), alcohol use (85.0 million [77.2 million to 93.0 million]), and diets high in sodium (83.0 million [49.3 million to 127.5 million]). From 1990 to 2015, attributable DALYs declined for micronutrient deficiencies, childhood undernutrition, unsafe sanitation and water, and household air pollution; reductions in risk-deleted DALY rates rather than reductions in exposure drove these declines. Rising exposure contributed to notable increases in attributable DALYs from high BMI, high fasting plasma glucose, occupational carcinogens, and drug use. Environmental risks and childhood undernutrition declined steadily with SDI; low physical activity, high BMI, and high fasting plasma glucose increased with SDI. In 119 countries, metabolic risks, such as high BMI and fasting plasma glucose, contributed the most attributable DALYs in 2015. Regionally, smoking still ranked among the leading five risk factors for attributable DALYs in 109 countries; childhood underweight and unsafe sex remained primary drivers of early death and disability in much of sub-Saharan Africa. Interpretation Declines in some key environmental risks have contributed to declines in critical infectious diseases. Some risks appear to be invariant to SDI. Increasing risks, including high BMI, high fasting plasma glucose, drug use, and some occupational exposures, contribute to rising burden from some conditions, but also provide opportunities for intervention. Some highly preventable risks, such as smoking, remain major causes of attributable DALYs, even as exposure is declining. Public policy makers need to pay attention to the risks that are increasingly major contributors to global burden. Copyright (C) The Author(s). Published by Elsevier Ltd

Factores que inciden en el cumplimiento fiscal de las sociedades cooperativas pesqueras

The objective of this research is to understand the perceptions of accountants, responsible for the tax compliance of cooperative fishing companies with respect to the factors related to the complexity and understanding of the tax rules, as well as the use of technologies that these societies apply. The problem that arises to comply with the tax obligations of Income Tax (ISR) is that the current legislation indicates three forms of taxation that are found in scattered regulations: Income Tax Law (ISR), Miscellaneous Resolution Fiscal, Resolution of Administrative Facilities, thus causing these rules to be complex in their application and understanding for accountants. This study had a non-experimental and cross-sectional qualitative approach. The research techniques were: content analysis of tax provisions, observation and structured interview. The population was made up of six accountants in charge of the tax compliance of the cooperative societies of fish production of San Felipe and of River Lagartos, located in Yucatán. The questions focused on collecting the perceptions of accountants regarding whether they know and / or apply the tax provisions related to the determination of the tax (exempt income, tax reduction, among others); if they calculate the Income Tax Law directly or through its members; what are the different tax regimes in which these companies can tax; the fiscal stimulus that favors them; as well as the administrative facilities granted to this sector and those contained in the resolution of a general nature. In addition, they were questioned whether they consider that the fiscal rules applicable to cooperative fishing societies are complex and difficult to understand and which they consider the consequences of using technology in tax compliance. The main results obtained in this investigation regarding the degree of knowledge and the application of the fiscal rules by the accountants who are in charge of the fulfillment of the fiscal obligations of the analyzed cooperatives are: 100% of the counters interviewed stated to know and apply the tax provisions relating to exempt income, administrative facilities and the determination of the Income Tax Law as a moral person. In this same percentage, the respondents stated that they were aware of the partially deductible / creditable expenses, but only 66.67% applied them, and 100% stated that they knew the concept of advance payments and the General Resolution, but only 83.33% of them apply. Based on the results found, it was concluded that the complexity and understanding of tax regulations are factors that negatively affect the proper tax compliance of fishing cooperatives, while the use of technology, positively affects the tax compliance of the aforementioned cooperativesO objetivo desta pesquisa é conhecer as percepções dos contadores, responsáveis pela conformidade fiscal das sociedades cooperativas de pesca em relação aos fatores relacionados à complexidade e compreensão das regulamentações tributárias, bem como ao uso de tecnologias que essas sociedades aplicam. O problema que surge para cumprir as obrigações tributárias do imposto de renda (ISR) é porque a legislação atual aponta para três formas de tributação encontradas em regulamentos dispersos: a Lei do imposto sobre o rendimento (LISR), a Resolução Fiscal Diversa e a Resolução de Instalações Administrativas, fazendo com que esses padrões sejam complexos em sua aplicação e entendimento para contadores. Este estudo teve uma abordagem qualitativa não experimental e transversal. As técnicas de pesquisa foram: análise de conteúdo de provisões fiscais, observação e entrevista estruturada. A população era composta por seis contabilistas responsáveis pelo cumprimento fiscal das cooperativas de produção de pesca de San Felipe e Río Lagartos, localizadas no Yucatán. As perguntas foram focadas em colecionar as percepções dos contadores sobre se eles conhecem e / ou aplicam as provisões fiscais relacionadas à determinação de imposto (renda isenta redução de impostos, entre outros); se eles calcularem ISR diretamente ou através de seus membros; Quais são os diferentes regimes fiscais nos quais essas empresas podem ser tributadas? os estímulos fiscais que os favorecem; bem como as instalações administrativas concedidas a este setor e as contidas na resolução de natureza geral. Além disso, foram perguntados se eles consideram que as normas fiscais aplicáveis às sociedades cooperativas de pesca são complexas e difíceis de entender e que consideram ser as conseqüências do uso da tecnologia na conformidade fiscal. Os principais resultados obtidos nesta investigação sobre o grau de conhecimento e a aplicação de regulamentos fiscais pelos contabilistas responsáveis pelo cumprimento das obrigações fiscais das cooperativas analisadas são: 100% dos contadores entrevistados disseram que conhecem e aplicam as disposições fiscais relativas ao rendimento isento, as instalações administrativas e a determinação do imposto de renda como pessoa moral. Nessa mesma porcentagem, os entrevistados afirmaram que eles sabem quais são as despesas parcialmente dedutíveis / credíveis, mas apenas 66,67% as aplicam; também 100% disseram que conhecem o conceito de pagamento antecipado em função dos rendimentos e a resolução de natureza geral, mas apenas 83,33% deles os aplicam. Com base nos resultados encontrados, concluiu-se que a complexidade e a compreensão das regulamentações fiscais são fatores que afetam negativamente a conformidade fiscal adequada das cooperativas de pesca; Por outro lado, o uso do fator de tecnologia afeta positivamente a conformidade fiscal das cooperativas acima mencionadas,El objetivo de esta investigación es conocer las percepciones de los contadores, responsables del cumplimiento fiscal de las sociedades cooperativas de pesca respecto de los factores relacionados con la complejidad y el entendimiento de las normas tributarias, así como el uso de tecnologías que estas sociedades aplican. La problemática que se suscita para cumplir con las obligaciones fiscales del Impuesto Sobre la Renta (ISR) se debe a que la legislación vigente señala tres formas de tributación que se encuentran en normatividades dispersas: la Ley del Impuesto Sobre la Renta (LISR), la Resolución Miscelánea Fiscal y la Resolución de Facilidades Administrativas, ocasionando de esa forma que estas normas sean complejas en su aplicación y entendimiento para los contadores.Este estudio tuvo un enfoque cualitativo no experimental y transversal. Las técnicas de investigación fueron: análisis de contenido de las disposiciones fiscales, la observación y la entrevista estructurada. La población estuvo conformada por seis contadores encargados del cumplimiento fiscal de las sociedades cooperativas de producción pesquera de San Felipe y de Río Lagartos, ubicadas en Yucatán. Las preguntas se enfocaron a recabar las percepciones de los contadores respecto a si conocen y/o aplican las disposiciones fiscales relativas a la determinación del impuesto (ingresos exentos, reducción del impuesto, entre otros); si calculan el ISR en forma directa o a través de sus integrantes; cuáles son los diferentes regímenes fiscales en que pueden tributar estas sociedades; los estímulos fiscales que las favorecen; así como las facilidades administrativas otorgadas a este sector y las contenidas en la resolución de carácter general. Adicionalmente, se les cuestionó si consideran que las normas fiscales aplicables a las sociedades cooperativas de pesca son complejas y de difícil entendimiento y cuáles consideran que sean las consecuencias del uso de la tecnología en el cumplimiento fiscal.Los principales resultados obtenidos en esta investigación respecto del grado de conocimiento y la aplicación de las normas fiscales por parte de los contadores que se encargan del cumplimiento de las obligaciones fiscales de las cooperativas analizadas son: el 100% de los contadores entrevistados manifestó conocer y aplicar las disposiciones fiscales relativas a los ingresos exentos, las facilidades administrativas y la determinación del Impuesto Sobre la Renta como persona moral. En este mismo porcentaje, los entrevistados manifestaron conocer cuáles son las erogaciones parcialmente deducibles/acreditables pero solo el 66.67% las aplica; también el 100% manifestó conocer el concepto de anticipo a cuenta de rendimientos y la resolución de carácter general pero solo el 83.33% de ellos los aplica.En función de los resultados hallados se concluyó que la complejidad y el entendimiento de la normatividad tributaria sí son factores que afectan negativamente para el adecuado cumplimiento fiscal de las cooperativas pesqueras; en cambio, el factor uso de tecnología afecta positivamente el cumplimiento fiscal de las mencionadas cooperativas

Growth_11months

Net growth in height and number of leaves, number of new leaves, and number of lost leaves, for Brosimum lactescens seedlings after eleven months

Foliar concentration of nitrogen and phosphorus

Foliar nutrient concentrations in Brosimum lactescens seedlings subject to three treatments: dung and dung beetle activity, dung without beetle activity, no dung

Growth_6months

Net growth in height and number of leaves, number of new leaves, and number of lost leaves, for Brosimum lactescens seedlings after six months

survival

Survival of Brosimum lactescens seedlings during a period of eleven months