Normativa de valoración del inmovilizado intangible

En el presente trabajo pretendemos estudiar las diferencias de tratamiento entre la legislación contable general aplicable a los activos de naturaleza intangible y las normativas de valoración recogidas en los planes de adaptación sectorial. Para ello, primero trataremos de conocer las partidas que engloban el inmovilizado intangible y su normativa de valoración, y segundo haremos un análisis de las normas incluidas en los planes sectoriales.In the present study, we aim to analyze the differences between the general accounting legislation of intangible assets and the valuation standards of the sectoral adaptation plans to the General Accounting Plan. For this purpose, we will initially try to know the shipments that include the intangible assets and their valoration regulation, and secondly, we will analyze of the rules included on the plansDepartamento de Economía Financiera y ContabilidadGrado en Economí

Investigation on the bisphosphonate and osseointegrated implants: a concise systematic review

The most common bone disorder found by implant dentists is osteoporosis, which is a systemic skeletal disorder associated with aging, which is characterized by loss of bone mass, making bones fragile and more susceptible to fractures. The World Health Organisation has defined osteoporosis as a bone mineral density level greater than 2.5 standard deviations below the mean of young normal women. After 60 years of age, a third of the population has this disorder, it occurs twice as often in women than in men. It is estimated that 1.3 million fractures and 133,000 all hip fractures occur every year as a result of osteoporosis. The aim of this study was to discuss aspects of the pharmacological action of Bisphosphonates (BP) and their influence on the bone tissue when associated with treatment with dental implants. There are several types of treatments that prevent or prevent the progression of osteoporosis. So, BP, such as alendronate, are inhibitors of bone resorption. Act as controlling the development of osteoporosis by increasing the process of bone density and decreasing its reabsorption, often acting as supporting the process of osseointegration of dental implants

Platelet-rich plasma and bone morphogenetic protein: bucomaxillofacial and bone regeneration

Introduction: Science has evolved at an accelerated pace in the last decades, due to the need to know more and more the human being and the environment that surrounds them. In the search for this knowledge, aiming to improve the quality of life and the treatment of diseases previously considered incurable, research, especially in the field of biotechnology, has transformed the day-to-day health professionals. The application of this biotechnology related to growth factors can be exemplified in the use of platelet-rich plasma (PRP), gel capable of modulating and accelerating some repair processes. Objective: The objective of this work was to review the concepts related to growth factors, as well as in relation to platelet-rich plasma as an adjuvant in bone regeneration therapies. Methods: The present study followed a systematic review model, following the rules of systematic review – PRISMA. This study focuses on the treatment of bone regeneration through platelet-rich plasma and morphogenetic protein (BMP). To this end, a survey was conducted in scientific articles in the databases PubMed, Medline, Scielo, Lilacs, and e-books. The Cochrane Instrument was used to assess the risk of bias of the included studies, and GRADE was used to classify the quality of articles to the type of study and scientific evidence. Results and Conclusion: Therefore, the use of PRP, which would accelerate the rate of bone formation, with bone morphogenetic proteins (BMPs), recombinant or autogenous, should be quite important and elucidative. The development of new research, seeking to use all known technology, will always be the best way for a short future to recognize what should be incorporated into the daily routine of medical and dental clinics, differing from what, for various reasons, whether it was just a marketing procedure or something. The greatest advantage of the use of platelet-rich plasma is its ability to accelerate the process of bone regeneration by increasing the number of growth factors present in human platelets. On the other hand, it is observed that one of its major disadvantages is the low life expectancy of these platelets in the recipient or graft bed. However, it is also known that the PRP technique would only accelerate a process of bone regeneration that normally already occurs and this process follows its path until the formation of the mature bone

Maturational development, physical activity, and sleep quality in adolescent girls: DADOS project

El sueño y la actividad física (AF) son hábitos fundamentales para la salud durante la adolescencia ya que favorecen un óptimo desarrollo físico, cognitivo y emocional. El objetivo del estudio fue analizar la influencia del desarrollo madurativo sobre la calidad del sueño en niñas adolescentes, así como los niveles de AF diaria según su nivel de desarrollo. Se evaluó el nivel de desarrollo madurativo de 129 chicas participantes del proyecto DADOS a través de la escala de Tanner. Se dividió al grupo en dos según su nivel de desarrollo madurativo (Tanner <4; Tanner ≥4). La calidad del sueño fue evaluada mediante la versión española del cuestionario Pittsburgh Sleep Quality Index (PSQI) y se crearon los grupos óptima (PSQI ≤ 5) y mala (PSQI >5) calidad del sueño. Se evaluó la AF mediante acelerometría triaxial. El índice de masa corporal (IMC, kg/m2) se incluyó como covariable. No se encontraron diferencias en la puntuación total del PSQI en función del desarrollo madurativo (p >.05). Las adolescentes con mayor nivel de desarrollo mostraron menor AF diaria (p <.05). El porcentaje de chicas que presentaba óptima/mala calidad del sueño fue similar entre los grupos de desarrollo madurativo (p >.05). Las chicas con nivel de desarrollo madurativo superior (Tanner ≥4) no mostraron mayor riesgo de tener mala calidad del sueño (OR=1.08, 95%CI 0.51–2.34), teniendo en cuenta su IMC y AF diaria. En conclusión, el nivel de desarrollo madurativo de las adolescentes no parece estar relacionado con la calidad del sueño pero sí con la AF.Sleep and physical activity (PA) are fundamental behaviors for adolescents’ health since they are related to optimal physical, cognitive, and emotional development. The aim of our study was to analyze the influence of the maturational development on sleep quality in adolescent girls, as well as to evaluate the daily PA level based on the level of maturational development. The level of maturational development of 129 girls participating in the DADOS project was assessed through the Tanner scale. Two groups were created (Tanner <4 and Tanner ≥4). Sleep quality was assessed using the Spanish version of the Pittsburgh Sleep Quality Index (PSQI), based on which the following groups were created: optimal (PSQI ≤ 5) and poor (PSQI >5) sleep quality. PA was measured with triaxial accelerometers. Body mass index (BMI, kg/m2) was included in the study as a covariable. No significant differences were found in the total PSQI score between the maturational development groups (p >.05). Adolescents with higher maturational development performed less PA (p <.05). The percentage of girls who presented optimal/poor sleep quality was similar between the two maturational development groups (p >.05). Girls with higher maturational development (Tanner e»4) did not show increased risk of poor sleep quality (OR=1.08, 95%CI 0.51-2.34), considering their BMI and daily PA. In conclusion, the maturational development of adolescent girls does not seem to be related with sleep quality but it influences the PA levels

CD2v interacts with Adaptor Protein AP-1 during African swine fever infection

African swine fever virus (ASFV) CD2v protein is believed to be involved in virulence enhancement, viral hemadsorption, and pathogenesis, although the molecular mechanisms of the function of this viral protein are still not fully understood. Here we describe that CD2v localized around viral factories during ASFV infection, suggesting a role in the generation and/or dynamics of these viral structures and hence in disturbing cellular traffic. We show that CD2v targeted the regulatory trans-Golgi network (TGN) protein complex AP-1, a key element in cellular traffic. This interaction was disrupted by brefeldin A even though the location of CD2v around the viral factory remained unchanged. CD2v-AP-1 binding was independent of CD2v glycosylation and occurred on the carboxy-terminal part of CD2v, where a canonical di-Leu motif previously reported to mediate AP-1 binding in eukaryotic cells, was identified. This motif was shown to be functionally interchangeable with the di-Leu motif present in HIV-Nef protein in an AP-1 binding assay. However, we demonstrated that it was not involved either in CD2v cellular distribution or in CD2v-AP-1 binding. Taken together, these findings shed light on CD2v function during ASFV infection by identifying AP-1 as a cellular factor targeted by CD2v and hence elucidate the cellular pathways used by the virus to enhance infectivity.This work was supported by Ministerio de Ciencia e Innovación of Spain, BFU2010-17794 (YR); European Community’s Seventh Framework Programme, KBBE.2012.1.3-02-ASFORCE (YR). Ricardo Madrid was funded by an Amarauto research program and by FIS-641 PS09/01386.Peer Reviewe

Robust estimation of diagnostic rate and real incidence of COVID-19 for European policymakers

Policymakers need a clear and fast assessment of the real spread of the epidemic of COVID-19 in each of their respective countries. Standard measures of the situation provided by the governments include reported positive cases and total deaths. While total deaths immediately indicate that countries like Italy and Spain have the worst situation as of mid April 2020, on its own, reported cases do not provide a correct picture of the situation. The reason is that different countries diagnose diversely and present very distinctive reported case fatality rate (CFR). The same levels of reported incidence and mortality might hide a very different underlying picture. Here we present a straightforward and robust estimation of the diagnostic rate in each European country. From that estimation we obtain an uniform unbiased incidence of the epidemic. The method to obtain the diagnostic rate is transparent and empiric. The key assumption of the method is that the real CFR in Europe of COVID-19 is not strongly country-dependent. We show that this number is not expected to be biased due to demography nor the way total deaths are reported. The estimation protocol has a dynamic nature, and it has been giving converging numbers for diagnostic rates in all European countries as of mid April 2020. From this diagnostic rate, policy makers can obtain an Effective Potential Growth (EPG) updated everyday providing an unbiased assessment of the countries with more potential to have an uncontrolled situation. The method developed will be used to track possible improvements on the diagnostic rate in European countries as the epidemic evolves.CP, PJC and MC received funding from La Caixa Foundation (ID 100010434), under agreement LCF/PR/GN17/50300003; PJC received funding from Agencia de Gestio d'Ajuts Universitaris i de Recerca (AGAUR), Grup Unitat de Tuberculosi Experimental, 2017-SGR-500; CP, DL, SA, MC received funding from Ministerio de Ciencia, Innovacion y Universidades and FEDER, with the project PGC2018-095456-B-I00. EA-L received funding from Spanish Ministerio de Economia, Industria y Competitividad under grant number SAF2017-88019-C3-2-R. This project has been  partially funded by the European Comission - DG Communications Networks, Content and Technology through the contract LC-01485746Preprin

Fish Oil Enriched Intravenous Lipid Emulsions Reduce Triglyceride Levels in Non-Critically Ill Patients with TPN and Type 2 Diabetes. A Post-Hoc Analysis of the INSUPAR Study

There are no studies that have specifically assessed the role of intravenous lipid emulsions (ILE) enriched with fish oil in people with diabetes receiving total parenteral nutrition (TPN). The objective of this study was to assess the metabolic control (glycemic and lipid) and in-hospital complications that occurred in non-critically ill inpatients with TPN and type 2 diabetes with regard to the use of fish oil emulsions compared with other ILEs. We performed a post-hoc analysis of the Insulin in Parenteral Nutrition (INSUPAR) trial that included patients who started with TPN for any cause and that would predictably continue with TPN for at least five days. The study included 161 patients who started with TPN for any cause. There were 80 patients (49.7%) on fish oil enriched ILEs and 81 patients (50.3%) on other ILEs. We found significant decreases in triglyceride levels in the fish oil group compared to the other patients. We did not find any differences in glucose metabolic control: mean capillary glucose, glycemic variability, and insulin dose, except in the number of mild hypoglycemic events that was significantly higher in the fish oil group. We did not observe any differences in other metabolic, liver or infectious complications, in-hospital length of stay or mortality

Prevalencia de dismenorrea en las estudiantes de 13-19 años y su relación con el estado nutrional. "Colegio Miguel Merchán Ochoa". Cuenca-Ecuador. 2014

Al ser la dismenorrea un cuadro clínico propio de las mujeres adolescentes, se vuelve indispensable obtener porcentajes propios de nuestra población. Se realizó el presente estudio para determinar la prevalencia de la dismenorrea en nuestra población y su relación con el estado nutricional. Objetivo: identificar el grado de dismenorrea y determinar si existe relación con el Índice de Masa Corporal (IMC), el ausentismo escolar y con la afección generalizada en las alumnas de 13 – 19 años del Colegio “Miguel Merchán Ochoa” de la Ciudad de Cuenca. Material y métodos: es un estudio descriptivo de corte transversal, con enfoque cuantitativo. La muestra - universo lo constituyeron 380 alumnas que se encontraban matriculadas en el año lectivo 2013 – 2014 y que estaban acudiendo a las jornadas de estudio en forma regular. Se analizaron las respuestas de las 380 estudiantes de los formularios creados para la presente investigación, para lo cual se utilizó el paquete estadístico SPSS versión 15 en español. Para la tabulación de los datos se emplearon la media, el desvío estándar y la razón de prevalencia (RP). Resultados: la prevalencia de dismenorrea fue del 77.9%; que se subdividió en una dismenorrea leve: 20.9%, moderada 49.3% y grave 29.8%. La relación dismenorrea con IMC no presentó significancia estadística; pero la asociación con la afección generalizada y el ausentismo escolar si presentaron una diferencia significativa con un valor p=0.000.As dysmenorrhea is a clinical chart of adolescent women, it becomes essential to obtain percentages of our own population. The present study was done to determine the prevalence of dysmenorrhea in our population and its relation with nutritional status. Objective: to identify the degree of dysmenorrhea and whether there is a relationship with Body Mass Index (BMI), truancy and the general disease condition in the students of 13 - 19 years of the "Miguel Merchan Ochoa" High School in the City of Cuenca. Materials and methods: this is a descriptive cross-sectional study with a quantitative approach. The sample - universe was composed of 380 female students who were registered in the academic year 2013 - 2014 and who were going to study days regularly. The responses of the 380 students of the forms created for this investigation were analyzed, for which the statistical package SPSS version 15 in Spanish was used. To tabulate the data we use mean, standard deviation and the prevalence ratio (PR). Results: the prevalence of dysmenorrhea was 77.9%; which was subdivided into mild dysmenorrhea: 20.9%, moderate 49.3% and severe 29.8%. Dysmenorrhea relationship with BMI was not statistically significant; but the association with systemic involvement and truancy showed a significant difference with a value of p=0.000.MédicoCuenc

Association between ethnic background and COVID-19 morbidity, mortality and vaccination in England: a multistate cohort analysis using the UK Biobank

Objectives Despite growing evidence suggesting increased COVID-19 mortality among people from ethnic minorities, little is known about milder forms of SARS-CoV-2 infection. We sought to explore the association between ethnic background and the probability of testing, testing positive, hospitalisation, COVID-19 mortality and vaccination uptake.Design A multistate cohort analysis. Participants were followed between 8 April 2020 and 30 September 2021.Setting The UK Biobank, which stores medical data on around half a million people who were recruited between 2006 and 2010.Participants 405 541 subjects were eligible for analysis, limited to UK Biobank participants living in England. 23 891 (6%) of participants were non-white.Primary and secondary outcome measures The associations between ethnic background and testing, testing positive, hospitalisation and COVID-19 mortality were studied using multistate survival analyses. The association with single and double-dose vaccination was also modelled. Multistate models adjusted for age, sex and socioeconomic deprivation were fitted to estimate adjusted HRs (aHR) for each of the multistate transitions.Results 18 172 (4.5%) individuals tested positive, 3285 (0.8%) tested negative and then positive, 1490 (6.9% of those tested positive) were hospitalised, and 129 (0.6%) tested positive at the moment of hospital admission (ie, direct hospitalisation). Finally, 662 (17.4%) died after admission. Compared with white participants, Asian participants had an increased risk of negative to positive transition (aHR 1.24 (95% CI 1.02 to 1.52)), testing positive (95% CI 1.44 (1.33 to 1.55)) and direct hospitalisation (1.61 (95% CI 1.28 to 2.03)). Black participants had an increased risk of hospitalisation following a positive test (1.71 (95% CI 1.29 to 2.27)) and direct hospitalisation (1.90 (95% CI 1.51 to 2.39)). Although not the case for Asians (aHR 1.00 (95% CI 0.98 to 1.02)), black participants had a reduced vaccination probability (0.63 (95% CI 0.62 to 0.65)). In contrast, Chinese participants had a reduced risk of testing negative (aHR 0.64 (95% CI 0.57 to 0.73)), of testing positive (0.40 (95% CI 0.28 to 0.57)) and of vaccination (0.78 (95% CI 0.74 to 0.83)).Conclusions We identified inequities in testing, vaccination and COVID-19 outcomes according to ethnicity in England. Compared with whites, Asian participants had increased risks of infection and admission, and black participants had almost double hospitalisation risk, and a 40% lower vaccine uptake

Nivel de desarrollo madurativo, actividad física y calidad del sueño en chicas adolescentes: proyecto DADOS

Sleep and physical activity (PA) are fundamental behaviors for adolescents’ health since they are related to optimal physical, cognitive, and emotional development. The aim of our study was to analyze the influence of the maturational development on sleep quality in adolescent girls, as well as to evaluate the daily PA level based on the level of maturational development. The level of maturational development of 129 girls participating in the DADOS project was assessed through the Tanner scale. Two groups were created (Tanner 5) sleep quality. PA was measured with triaxial accelerometers. Body mass index (BMI, kg/m2) was included in the study as a covariable. No significant differences were found in the total PSQI score between the maturational development groups (p >.05). Adolescents with higher maturational development performed less PA (p .05). Girls with higher maturational development (Tanner ≥4) did not show increased risk of poor sleep quality (OR=1.08, 95%CI 0.51-2.34), considering their BMI and daily PA. In conclusion, the maturational development of adolescent girls does not seem to be related with sleep quality but it influences the PA levels.El sueño y la actividad física (AF) son hábitos fundamentales para la salud durante la adolescencia ya que favorecen un óptimo desarrollo físico, cognitivo y emocional. El objetivo del estudio fue analizar la influencia del desarrollo madurativo sobre la calidad del sueño en niñas adolescentes, así como los niveles AF diaria según su nivel de desarrollo. Se evaluó el nivel de desarrollo madurativo de 129 chicas participantes del proyecto DADOS a través de la escala de Tanner. Se dividió al grupo en dos según su nivel de desarrollo madurativo (Tanner 5) calidad del sueño. Se evaluó la AF mediante acelerometría triaxial. El índice de masa corporal (IMC, kg/m2) se incluyó como covariable. No se encontraron diferencias en la puntuación total del PSQI en función del desarrollo madurativo (p >.05). Las adolescentes con mayor nivel de desarrollo mostraron menor AF diaria (p .05). Las chicas con nivel de desarrollo madurativo superior (Tanner ≥4) no mostraron mayor riesgo de tener mala calidad del sueño (OR=1.08, 95%CI 0.51–2.34), teniendo en cuenta su IMC y AF diaria. En conclusión, el nivel de desarrollo madurativo de las adolescentes no parece estar relacionado con la calidad del sueño pero sí con la AF.