Do Corporate and Personal Income Taxes Affect Incorporation?

The paper estimates the impact that the differences of taxation in the Spanish Personal Income Tax (IRPF) and Corporate Income Tax (IS) cause in the division of the economic activity between corporate and noncorporate firms. The exercise is based on the approach proposed by Mackie-Mason and Gordon (1997), who specifies the relation between both taxes by means of the construction of a variable that measures the “fiscal distortion” to incorporating. In our research, the fiscal distortion is estimated from the calculation of the “average effective tax rates” for the sole and social proprietors, adapting the methodology established by Devereux and Griffith (1998b). The paper concludes that the tax factors do not turn out to be significant in the organizational decisions of the firms in Spain, and that are the nontax and macroeconomic aspects those that explain the weight of the corporate firms in the managerial activity.Personal Income Tax, Corporate Tax, organizational form, fiscal distortion, average effective tax rate.

"El hueco que deja el diablo" : una estimación del fraude en el IRPF con microdatos tributarios

En este trabajo se estima el fraude en el IRPF por fuentes de renta, aplicando la metodología desarrollada por Pissarides y Weber (1989) y adaptada por Feldman y Slemrod (2007). Con la información proporcionada por el Panel de Declarantes del IRPF publicado por el IEF, se estiman por mínimos cuadrados no lineales los donativos que declaran los individuos en el IRPF en 2008 en función de la renta que obtienen, procedente de diversas fuentes, y de otras variables demográficas y fiscales, suponiendo que las rentas del trabajo (o, en algunos escenarios, solo las pensiones) son las únicas no susceptibles de ocultación. Para comprobar la robustez de los resultados alcanzados, se repite la estimación para otras dos variables que, como los donativos, dependen de la renta verdadera de los individuos, pero no de la fuente de procedencia de la misma: las pensiones compensatorias entre cónyuges y las cantidades destinadas a la adquisición de la vivienda habitual. Los resultados obtenidos sugieren que, mientras no existe un problema de infradeclaración de las rentas del trabajo dependiente, el porcentaje medio de cumplimiento de las restantes rentas oscila entre el 40 y el 55 por 100

Integrated Management of the Cattle Tick <em>Rhipicephalus (Boophilus) microplus</em> (Acari: Ixodidae) and the Acaricide Resistance Mitigation

Resistance to insecticides is one of the major obstacles to the control of agricultural pests, as well as species important to human and veterinary health. The World Health Organization has called insecticide resistance “the great little obstacle against vector-borne diseases”. Rhipicephalus (Boophilus) microplus is one of the most important vector, transmitting diseases to cattle such as anaplasmosis and babesiosis. These diseases cause great economic losses that significantly increased because of the appearance of tick populations resistant to acaricides, as a result of the intensive use of pesticides. Resistance to ixodicides in Latin America is a growing problem, since control of disease-transmitting ticks, depends heavily on the use of pesticides. In Mexico, the resistance of R. microplus to organophosphate compounds, pyrethroids, and recently amidines, has been detected in some areas, affected by multiple acaricide resistance to the three families of ixodicides. The cattle tick R. microplus in addition to the great ecological impact represents the most expensive pest for livestock in Mexico, since the producers are directly affected by this tick, due to the decrease in the production of meat, milk and damage to the skin, as well as the indirect damage, such as the transmission of diseases, including Anaplasmosis and Babesiosis, which, in turn, represents a serious limitation for the introduction of specialized cattle in endemic areas. Therefore, the use of integrated management programs is a mandatory issue that should be implemented in all those areas affected by this parasite

Non-bituminous binders formulated with bio-based and recycled materials for energy-efficient roofing applications

Non-bituminous binders have been designed as potential roofing materials with sustainable characteristics. To that end, three bio-based rosin esters (R), a waste cooking oil (O) and a recycled polyethylene from greenhouse agriculture (LDPEr) have been used in their formulations. A comprehensive rheological, microstructural, calorimetric, and technological characterization have been performed on binary (polymer/oil or rosin/oil) and ternary (polymer/rosin/oil) blends, allowing the compatibility among binder compounds to be studied. Additionally, thermal conductivity and solar radiation tests have been conducted on a selected non-bituminous binder and compared with a reference polymer modified bitumen. The formulation composed of 61.0% phenolic-modified rosin, 30.5% oil and 8.5% LDPEr has shown suitable mechanical properties for roofing materials, and has exhibited enhanced energy efficiency derived from its light yellowish to brownish color. Under the experimental radiant flux conditions, surface temperature of the non-bituminous binder was 8 °C lower than that of the black bitumen. Moreover, conduction heat transfer through this roofing material was about 14% lower than that conducted through a bitumen-based membrane with the same thickness. Accordingly, developed binders are expected to behave as reflective building materials aiming to reduce the heat island effects and save energy.This work is part of GreenAsphalt project (ref. 802C1800001), cofunded by FEDER European Programme (80%) and Junta de Andalucía (Consejería de Economía, Conocimiento, Empresas y Unversidades/ Agencia-IDEA), and has been also co-funded by FEDER/Junta de Andalucía-Consejería de Economía y Conocimiento/Project UHU- 1256916. Clara Delgado-S´anchez also acknowledges financial support from Junta de Andalucía through post-doctoral Grant No. DC 01228 (PAIDI 2020), co-funded by the EU Fondo Social Europeo (FSE). Funding for open access charge: Universidad de Huelva / CBUA

Effectiveness of autologous lipoinjection into the hand to improve function in patients with scleroderma: pilot study

Background: Scleroderma is a rare disease of the tissues that is characterized for being inflammatory and developing fibrosis in the skin. Typically, this disease affects middle-aged women.Methods: A study was conducted in which 10 patients with scleroderma with involvement in the sclerotic stage were included. One of the hands was chosen randomly for treatment with fatty graft processed by Coleman technique and the other hand, physiological solution was placed. Patients were evaluated at 45 and 90 days after the procedure using the Cochin Hand Functional Scale (CHFS) questionnaire, modified Rodnan scale for the skin (mRSS), grip strength with dynamometer and measurement of fingertip to palm of hand in flexion.Results: The average of CHFS before treatment was 42.30 and 25.70 at 90 days p=0.007. The average strength in the experimental hand before treatment was 11.67 and 14.58 at 90 days p=0.007, in the control hand p=0.873. The mean finger-palm tip distance before treatment was 44.80 and from 36.00 to 90 days p=0.019, in the control hand p=0.149. There is a significant difference in the degree of severity at 90 days of the mRSS of the back of the hands p=0.011 and phalanges p=0.000 between the patients with lipoinjection and physiological solution.Conclusion: Significant improvement was observed in patients with scleroderma treated with autologous lipoinjection

Chicken litter: A waste or a source of chemicals? Fast pyrolysis and hydrothermal conversion as alternatives in the valorisation of poultry waste

Poultry production is one of the main and fastest developing branches of the agri-food industry in the world. Chicken litter (ChL) is the most abundant waste from this industry and requires alternative treatments to help mitigate the environmental impacts of improper disposal. Fast pyrolysis and hydrothermal conversion are two recognized thermochemical approaches for the transformation of different types of biomasses, including agro-industrial waste. Fast pyrolysis takes place at atmospheric pressure or under vacuum at moderate to high temperatures (400–800 °C) in the absence of oxygen and requires drying of the feedstock, whereas hydrothermal conversion is a low temperature (180–300 °C) and high pressure (up to 30 MPa) process that takes place in liquid water and particularly suited for moist materials. In this work, we present experimental results that provide a comparison of bio-oils produced by fast pyrolysis and hydrothermal conversion of ChL. In addition, the composition of the pyrolytic oils from ChL is compared with the data obtained from rice husk (the main component of ChL), studied previously. Fast pyrolysis experiments were carried out in a bed reactor at temperatures ranging from 400° to 700°C and at two reaction times of 20- and 40-min. Phenols and other oxygenated compounds were the main families of chemicals present in the bio-oils. Among oxygenated derivatives, fatty acids were predominant. Hydrothermal conversion experiments were performed between 220 and 240 °C for 20- and 40- min and the oil fraction was obtained by evaporation of water from the reaction mixture followed by freeze-drying. These bioliquids were found to be concentrated in fatty acids, especially palmitic acid.EEA Concepción del UruguayFil: Pachón Gómez, Erica M. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Pachón Gómez, Erica M. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Domínguez, Rodrigo E. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Domínguez, Rodrigo E. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: López, Débora A. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: López, Débora A. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Téllez, Jhoan F. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Téllez, Jhoan F. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Fisicoquímica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Téllez, Jhoan F. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Marino, Marcos D. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Marino, Marcos D. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Almada, Natalia Soledad. Instituto Nacional de Tecnología Agropecuaria (INTA). Estación Experimental Agropecuaria Concepción del Uruguay; Argentina.Fil: Gange, Juan Martí­n. Instituto Nacional de Tecnología Agropecuaria (INTA). Estación Experimental Agropecuaria Concepción del Uruguay; ArgentinaFil: Moyano, E. Laura. Universidad Nacional de Córdoba. Facultad de Ciencias Químicas. Departamento de Química Orgánica. Instituto de Investigaciones en Fisicoquímica de Córdoba; ArgentinaFil: Moyano, E. Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones en Fisicoquímica de Córdoba; Argentin

Evaluación post-vacunal de la población de garrapatas Rhipicephalus (Boophilus) microplus en un rancho de Iguala Guerrero, México

El estudio se llevó a cabo en un rancho de doble propósito de Iguala Guerrero, México. Antes de iniciar el estudio se colectaron aproximadamente 30 garrapatas completamente ingurgitadas a las que se les realizó un ensayo toxicológico mediante la prueba de paquete de larvas para determinar la susceptibilidad a los plaguicidas convencionales (piretroides, fosforados y amitraz). Los bovinos fueron previamente tratados con ivermectina. Se seleccionaron 20 bovinos los cuales fueron monitoreados cada 15 días con el fin de cuantificar el número de garrapatas en cada lote. Los anticuerpos se incrementaron significativamente a partir de la segunda dosis del inmunógeno y el número de garrapatas por animal en el rancho se mantuvo significativamente bajo durante 7 meses, dos meses por el efecto del inmunógeno y 5 probablemente por la significativa disminución de las garrapatas en el potrero. Los programas de control integral de garrapatas deben incluir el uso alternado de vacunas y pesticidas, con la finalidad de disminuir el uso de pesticidas, la contaminación ambiental y la lecha y carne destinadas para consumo humano

Functionality, physical activity, fatigue and quality of life in patients with acute COVID-19 and Long COVID infection

A prominent feature of COVID-19, both in the short and long term, is the reduction in quality of life (QoL) due to low functionality scores and the presence of fatigue, which can hinder daily activities. The main objective of this study is to compare the functional status, level of physical activity, fatigue, and QoL of patients with Long COVID to other COVID-19 patients who did not develop persistent illness, and to determine whether there is a relationship between these variables and QoL. A cross-sectional study was conducted with 170 participants who had been infected with COVID-19 or had developed Long COVID. The main variables studied were functionality, physical activity, QoL and fatigue, measured using the PostCOVID-19 Functional Status Scale (PCFS), International Physical Activity Questionnaire (IPAQ), Short Form 12 (SF-12), and Fatigue Severity Scale (FSS). The main findings show a significant relationship (p &lt; 0.001) between reduced functionality, lower physical activity levels, increased fatigue severity, and poorer QoL in Long COVID patients. Furthermore, these variables are also related to worse QoL, but only functional status predicts it. In conclusion, our results have shown highly significant correlations between the group with COVID-19 and Long COVID regarding functional status, level of physical activity, QoL, and fatigue

Morphological Analysis of Major Segments of Coronary Artery Occlusion: Importance in Myocardial Revascularization Surgery

Revascularization surgery should ensure morphological similarity between the coronary artery and the graft. This is an important factor for its duration and permeability. The aim of this study was to analyze the morphological characteristics and morphometrics of the coronary artery segments with greater occlusion. This was an observational, cross-sectional descriptive study that consisted of two phases. A macroscopic phase in which 11 cadaveric hearts were extracted and coronary dominance and length of the anterior interventricular artery (AIA), the right coronary artery (RCA) and the circumflex artery (CXA) were determined. In the microscopic phase a total of 77 segments of these arteries were obtained and the luminal diameter, wall thickness, and amount of elastic fibers and the presence and size of the atheroma were determined. Right coronary dominance was the most frequent. Total vessel length was 15.65±1.17 cm for the AIA, 12.67±2.02 cm for the RCA and 8.79±2.5 cm for the CXA. Diameters ranged from 2.3 mm in the proximal segments and between 1.1 mm to 1.8 mm in the distal segments. Wall thickness in the proximal segments was between 354 µm and 396 µm and in the distal segments it ranged from 120 µm to 305 µm. The amount of elastic fibers showed that they were muscular arteries. Atheromas were present in 35% in the CXA, and in 32.5% in the AIA and the RCA. The largest ones were found in the proximal segments. This study examined the morphology and morphometry of the segments of the coronary arteries that are more frequently occluded. It provides information on the most significant parameters to be considered for election of the vascular graft in myocardial revascularization surgery

Histomorphometric and Immunohistochemical Study of Early Adaptative Response of the Vascular Wall in a Termino-Terminal Microsurgical Model of Femoral Vessels in Wistar Rat

SUMMARY: When a vein segment is grafted into arterial circulation, biomechanical forces stimulate modification of its structure. This morphological adaptive response is progressive during a medium or long term and occludes the vessel lumen, leading to a graft failure. The objective of this study was to characterize the early morphological response of the vascular wall in a terminal-terminal vascular vein graft model in Wistar rats. A segment of the femoral vein was placed in the femoral circulation. An end to end microsurgical graft anastomosis technique was implemented and standardized in twenty rats. The samples were processed with histological technique to analyze the overall structure with hematoxylin and eosin, the composition of the vessel wall with Masson trichrome technique, the proliferating and smooth muscle cells were detected with immunohistochemistry (anti-PCNA, anti-actin and anti CD68) and the induction of apoptosis with TUNEL technique. The times periods studied were 1, 3 and 5 days postoperative. There is progressive increase of cell proliferation and intensity of the density detected by PCNA with its peak at postoperative day 3. Apoptosis was not evident in any of the postoperative days. Smooth muscle had no significant change in any of the time periods studied. Macrophage and leukocyte migration was evident since the first postoperative day with infiltration into the media by the 5th day. This study characterizes the morphological aspects in the early arterialization of the vascular wall in a vein graft process. These results contribute to a better understanding of the morphopathological mechanism involved in vein graft failure. KEY WORDS: Hyperplasia; Morphology; Microsurgical model; Vascular adaptive changes; Venous graft