Ley penal tributaria

El presente trabajo pretende analizar las modificaciones de la Ley Penal Tributaria 24.769, a partir de la sanción, en el año 2011, de la Ley 26.735. Así como también la responsabilidad del actuar profesional del contador, conforme lo que establece la ley. Para poder comprender mejor dichas modificaciones, se comienza haciendo referencia a aquellos conceptos propios y básicos del derecho penal. Si bien este contenido es propiamente jurídico, para nuestra profesión de contadores, se considera necesario desarrollarlo para una mejor comprensión del contenido de cada artículo de la Ley Penal Tributaria. Se incluyen conceptos como el de delito; su tipificación en las normas; el dolo o culpa que puede haber en el delito cometido. Así como también principios y garantías que nuestra Carta Magna, la Constitución Nacional, nos asegura; entre otros temas. Luego se explica cómo fue cronológicamente la modificación de la Ley Penal Tributaria desde la primera ley sancionada hasta la que rige actualmente. Y para entender las modificaciones, se analiza más detenidamente cuatro de los artículos modificados de la ley 24.769. Se procedió de esta manera, para poder darle una mayor explicación a aquellos delitos, que son los que más se suelen presentar. Estos delitos son los de evasión simple y agravada; tanto en lo impositivo como en el aspecto previsional. Por último se hace referencia a la responsabilidad del contador desde este punto de vista penal-tributario. Este tema es muy importante para los contadores, porque muchas veces no asumimos el riesgo que corremos al ejercer nuestra profesión, si la misma no se ejerce con cuidado y profesionalismo. Hay que saber trabajar con buenos papeles de trabajo que respalden nuestra tarea. Puede ocurrir que terminemos siendo cómplices de un delito de manera intencional, o simplemente porque llevamos a cabo la tarea que fue necesaria para cometer el delito, sin tener la intención de hacerlo. Entonces es necesario, que el profesional, tenga presente en su actuar de la existencia de esta ley.Fil: Fernández, María Celeste. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Lorenzo Álvarez, Andrea Cecilia. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

No Flappers in Wonderland? Illustrating Alice's Adventures in Wonderland in the 1920s

[Abstract] The social and economic context of the post-war period of the 1920s had a reinvigorating effect on children’s literature, the fairy tale, and fantasy genres. Moving beyond their characteristic didactic and moral functions, these narratives began to be seen as safe places in which one could escape from reality and seek refuge in a world of adventure. Illustrations had a significant role in the new development of these genres, stimulating the imagination and helping to create fantastical realms for readers. Lewis Carroll’s Alice’s Adventures in Wonderland (1865) had already served that purpose in the Victorian era, and editions and versions of the work for a new 1920s generation would present re-interpreted illustrations, ones which were rendered more appropriate for the new context and which reflected some avant-garde tendencies, whilst not overlooking the essence of the original.[Resumen] El contexto social y económico de posguerra tuvo un efecto revitalizador para la literatura infantil, los cuentos de hadas y la fantasía: ya no se buscaba una función estrictamente didáctica y moralizante, sino que estas narrativas se veían como lugares seguros en los que escapar de la realidad y refugiarse en un mundo lleno de aventuras. La ilustración tuvo un gran papel en el nuevo desarrollo de estos géneros, estimulando la imaginación y creando reinos fantásticos. Las aventuras de Alicia en el país de las maravillas de Lewis Carroll (1865) ya había tenido esta función en la época Victoriana y las reediciones y versiones para la nueva generación de la década de 1920 reinterpretaron sus ilustraciones para acercarlas a nuevos públicos sin perder su esencia e incorporando las nuevas tendencias modernistas.Ministerio de Ciencia e Innovación ; PGC-2018-093545-B100Ministerio de Economía y Competitividad; PID2019-109582GBI0

Psychopathological verbal expression of self-perceived stress in three groups of psychotic patients

Producción CientíficaSelf-perceived stress in 293 psychotic patients (schizophrenic, toxic and brief reactive psychoses) and a control group of 40 sane individuáis was evaluated by means of the Frankfurt Complaint Questionnaire. For this purpose, scores obtained in 6 'complementary Ítems' of the third versión of this questionnaire were studied, both in global and in detailed form. These Ítems reflect coping mechanisms exerted towards situations perceived as stressful which can produce clinical manifestations similar to the wellknown 'negative symptoms' of schizophrenia. Results show that self-perceived stress in all groups of patients is significantly higher than in the control group. In contrast, no significant differences among the three groups of patients are obtained. In conclusión, we point out the relevance of studying the psychotic patient's self-perceived stress in order to detect and minimize or even avoid the patient's risk situations, independen! of his/her diagnosis. This will be especially useful to obtain optimal conditions for rehabilitatio

Future changes of hot extremes in Spain: towards warmer conditions

Financiado para publicación en acceso aberto: Universidade de Vigo/CISUGOne of the most relevant effects of climate change is its influence on the frequency and intensity of extreme events. The analysis and understanding of these events are of great importance due to the probability of causing environmental and social damage. In this study, we investigate changes in extreme hot temperature events over Spain for the near future (2021–2050) in relation to a control period (1971–2000) by using regional climate model simulations from the EURO-CORDEX project. The projection results show a significant increase in the number of extremely warm temperatures throughout the area. A significant strong increase in warm days and warm nights is projected over the domain. Simulations also project more frequent summer days and tropical nights over most parts of the region. The most significant increase in relation to the present climatology corresponds to warm nights, while simulations corresponding to tropical nights project the smallest changes.Xunta de Galicia | Ref. ED431C 2021/44Fundação para a Ciência e a Tecnologia | Ref. UIDP/50017/2020Fundação para a Ciência e a Tecnologia | Ref. UIDB/50017/2020Fundação para a Ciência e a Tecnologia | Ref. LA/P/0094/202

Nitric oxide molecular targets: reprogramming plant development upon stress

[EN] Plants are sessile organisms that need to complete their life cycle by the integration of different abiotic and biotic environmental signals, tailoring developmental cues and defense concomitantly. Commonly, stress responses are detrimental to plant growth and, despite the fact that intensive efforts have been made to understand both plant development and defense separately, most of the molecular basis of this trade-off remains elusive. To cope with such a diverse range of processes, plants have developed several strategies including the precise balance of key plant growth and stress regulators [i.e. phytohormones, reactive nitrogen species (RNS), and reactive oxygen species (ROS)]. Among RNS, nitric oxide (NO) is a ubiquitous gasotransmitter involved in redox homeostasis that regulates specific checkpoints to control the switch between development and stress, mainly by post-translational protein modifications comprising S-nitrosation of cysteine residues and metals, and nitration of tyrosine residues. In this review, we have sought to compile those known NO molecular targets able to balance the crossroads between plant development and stress, with special emphasis on the metabolism, perception, and signaling of the phytohormones abscisic acid and salicylic acid during abiotic and biotic stress responses

Programa de estimulación temprana: Síndrome de Lennox

La estimulación temprana pretende ofrecer un refuerzo estimulante a través de una serie de acciones educativas y terapéuticas para los niños con necesidades especiales y sus familias. En este trabajo se presenta una intervención de un caso único con el objetivo de mantener las habilidades psicomotoras y socio – afectivas, estimular las respuestas adaptativas de un niño con Síndrome de Lennox, así como, promover su integración social y eliminar las barreras de su entorno. Esto se puede lograr mediante un programa de intervención temprana. A pesar de las dificultades los resultados han sido satisfactorios, por lo que, finalizada la intervención se recomienda continuar con el programa. Sin embargo, hay otros aspectos a ser reforzados por lo que es recomendable remitir al niño a otro servicio complementario.Early stimulation intends to offer a stimulating reinforcement through a range of educational and therapeutic iniciatives for children with special needs and their families. This paper presents an intervention in a unique case in order to maintain psychomotor and socio-affective skills, stimulate the adaptive response of a child with Lennox Syndrome. Also this intervention promotes his social inclusion and remove his environmental barriers. This is enabled by an early stimulation programme. Despite the challenges, the results has been successful, therefore, at the end of the intervention it is recommended to continue with the proposed program. However, there are other issues to be reinforced so is recommended to send the child to an additional service

Adquisición de la visión espacial a través del Aprendizaje Basado en Proyectos utilizando la Realidad Aumentada

Educació

Cytotoxicity of Copper Ions Released from Metal : Variation with the Exposure Period and Concentration Gradients

The aim of this work is to contribute to the elucidation of the cytotoxic process caused by the copper ions released from the biomaterials. Clonal cell lines UMR106 were used in the experiments. Copper ions were obtained from two different sources: copper salts and metal dissolution. Experiments carried out with constant ion concentrations (copper salts) were compared with those with concentrations that vary with time and location (dissolution of the metal). Present results and others previously reported could be interpreted through mathematical models that describe: (1) the variation of concentration of copper ions with time and location within a biofilm and (2) the variation of the killing rate with the concentration of the toxic ion and time. The large number of dead cells found near the copper sample with an average ion concentration below the toxic limit could be interpreted bearing in mind that these cells should be exposed to a local concentration higher than this limit. A logarithmic dependence between the number of cells and exposure time was found for nearly constant ion concentrations. Apparent discrepancies, observed when these results and those of different researchers were contrasted, could be explained considering the dissimilar experimental conditions such as the source of the ions and their local concentration at real time.Facultad de Odontologí

Metallic Dental Material Biocompatibility in Osteoblastlike Cells : Correlation with Metal Ion Release

Ions released from metallic dental materials used in orthodontic appliances could induce undesirable effects on cells and tissues. This study evaluates the biocompatibility of two of the most labile components of metallic dental alloys on osteoblastlike cells. The influence of protein and ions on metal dissolution properties is also investigated using different electrolyte solutions. Morphological alterations, cell growth, and differentiation of osteoblasts were assessed after exposure to pure metals (Ag, Cu, Pd, Au) and Ni–Ti alloy and correlated with the kinetic of elements released into the culture media. Results showed that Cu and Ag were the most cytotoxic elements and the other metals were biocompatible with the osteoblasts. The parameters of biocompatibility were correlated with the levels of ions detected into the culture media. Metal ions induced cell death through early mitosis arrest, apoptotic phenomena, and necrotic processes. Voltamograms showed that anions and proteins interfered in the corrosion process. Fetal bovine serum (FBS) strongly affected the electrochemical process, increasing the oxidation rate of the metals. In conclusion, copper and silver ions showed a time-dependent low biocompatibility, which correlated with the concentration of released ions. The dissolution of the metallic materials was dependent on the composition of the simulated biological media.Facultad de Ciencias Exacta

Metallic Dental Material Biocompatibility in Osteoblastlike Cells : Correlation with Metal Ion Release

Ions released from metallic dental materials used in orthodontic appliances could induce undesirable effects on cells and tissues. This study evaluates the biocompatibility of two of the most labile components of metallic dental alloys on osteoblastlike cells. The influence of protein and ions on metal dissolution properties is also investigated using different electrolyte solutions. Morphological alterations, cell growth, and differentiation of osteoblasts were assessed after exposure to pure metals (Ag, Cu, Pd, Au) and Ni–Ti alloy and correlated with the kinetic of elements released into the culture media. Results showed that Cu and Ag were the most cytotoxic elements and the other metals were biocompatible with the osteoblasts. The parameters of biocompatibility were correlated with the levels of ions detected into the culture media. Metal ions induced cell death through early mitosis arrest, apoptotic phenomena, and necrotic processes. Voltamograms showed that anions and proteins interfered in the corrosion process. Fetal bovine serum (FBS) strongly affected the electrochemical process, increasing the oxidation rate of the metals. In conclusion, copper and silver ions showed a time-dependent low biocompatibility, which correlated with the concentration of released ions. The dissolution of the metallic materials was dependent on the composition of the simulated biological media.Facultad de Ciencias Exacta