Planificación fiscal: Transmisión lucrativa de una empresa familiar

La empresa familiar es una parte esencial del tejido empresarial de nuestro de país ya que genera un importante porcentaje del empleo estable. Este trabajo trata de analizar fiscalmente el momento de la transmisión de la empresa familiar, considerado uno de los más críticos, tanto a nivel nacional como a nivel autonómico debido a las disparidades que se dan en la regulación autonómica. Nos centraremos exclusivamente en la transmisión lucrativa; es decir, donación y herencia.En primer lugar delimitaremos el concepto de empresa familiar y estudiaremos la transferencia de los activos afectos a una empresa familiar. Posteriormente, analizaremos los impuestos que tributan en la transmisión lucrativa y las disparidades en los tributos cedidos que se dan entre Aragón y sus regiones limítrofes, La Rioja y Navarra. Es clave recordar que Navarra es una comunidad foral por lo que tiene un régimen tributario propio.Por último, realizaremos un estudio empírico sobre las diferencias de ahorros fiscales que pueden surgir entre las distintas CCAA en las transmisiones lucrativas, eligiendo para ello un ejemplo suficientemente representativo. Las conclusiones, girarán en torno a los resultados obtenidos en este estudio empírico y argumentaremos fundamentalmente si es necesaria la homogenización autonómica.<br /

Diverse Large HIV-1 Non-subtype B Clusters Are Spreading Among Men Who Have Sex With Men in Spain

In Western Europe, the HIV-1 epidemic among men who have sex with men (MSM) is dominated by subtype B. However, recently, other genetic forms have been reported to circulate in this population, as evidenced by their grouping in clusters predominantly comprising European individuals. Here we describe four large HIV-1 non-subtype B clusters spreading among MSM in Spain. Samples were collected in 9 regions. A pol fragment was amplified from plasma RNA or blood-extracted DNA. Phylogenetic analyses were performed via maximum likelihood, including database sequences of the same genetic forms as the identified clusters. Times and locations of the most recent common ancestors (MRCA) of clusters were estimated with a Bayesian method. Five large non-subtype B clusters associated with MSM were identified. The largest one, of F1 subtype, was reported previously. The other four were of CRF02_AG (CRF02_1; n = 115) and subtypes A1 (A1_1; n = 66), F1 (F1_3; n = 36), and C (C_7; n = 17). Most individuals belonging to them had been diagnosed of HIV-1 infection in the last 10 years. Each cluster comprised viruses from 3 to 8 Spanish regions and also comprised or was related to viruses from other countries: CRF02_1 comprised a Japanese subcluster and viruses from 8 other countries from Western Europe, Asia, and South America; A1_1 comprised viruses from Portugal, United Kingom, and United States, and was related to the A1 strain circulating in Greece, Albania and Cyprus; F1_3 was related to viruses from Romania; and C_7 comprised viruses from Portugal and was related to a virus from Mozambique. A subcluster within CRF02_1 was associated with heterosexual transmission. Near full-length genomes of each cluster were of uniform genetic form. Times of MRCAs of CRF02_1, A1_1, F1_3, and C_7 were estimated around 1986, 1989, 2013, and 1983, respectively. MRCA locations for CRF02_1 and A1_1 were uncertain (however initial expansions in Spain in Madrid and Vigo, respectively, were estimated) and were most probable in Bilbao, Spain, for F1_3 and Portugal for C_7. These results show that the HIV-1 epidemic among MSM in Spain is becoming increasingly diverse through the expansion of diverse non-subtype B clusters, comprising or related to viruses circulating in other countries

No se puede asegurar la existencia de asociación entre tratamiento del síndrome de déficit de atención con estimulantes y mayor incidencia de muerte súbita

Authors´ conclusions: there is a significant association between sudden death and the use of stimulants in children and teenagers. This fact should be taken into account when weighing the risks and benefits of such drugs. Reviewers´ commentary: the methodological limitations of the appraised article do not allow drawing conclusions about the existence of a cause-effect relationship between central nervous system stimulants in the treatment of TDAH and sudden death.Conclusiones de los autores del estudio: existe una asociación significativa entre muerte súbita y el uso de estimulantes en niños y adolescentes. Este hecho debería ser tenido en cuenta a la hora de sopesar los riesgos y beneficios de este tipo de fármacos. Comentario de los revisores: las limitaciones metodológicas del artículo valorado no permiten extraer conclusiones sobre la existencia de una relación causa-efecto entre estimulantes del sistema nervioso central para el tratamiento del TDAH y muerte súbita

En niños sometidos a adeno-amigdalectomía, la dexametasona intravenosa puede aumentar el riesgo de hemorragia post-operatoria

Conclusiones de los autores del estudio: la dexametasona intravenosa disminuye el riesgo de nauseas y vómitos post-operatorios secundarios a amigdalectomía (con/sin adenoidectomía) de forma dosis-dependiente, pero se asocia a un aumento del riesgo de hemorragia postoperatoria en los diez días posteriores. Comentario de los revisores: los resultados de este estudio desaconsejan el uso rutinario de dexametasona, especialmente a dosis de 0,5 mg/kg, en pacientes sometidos a adenoidectomía y/o amigdalectomía ya que el riesgo de hemorragia en los diez días posteriores implica una relación beneficio-riesgo desfavorabl

We are unable to assure the existence of association between treatment of attention deficit disorder with stimulants and an increased incidence of sudden death

El objetivo de este artículo es determinar si existe asociación entre la muerte súbita (MS) y el tratamiento con medicamentos estimulantes del sistema nervioso central (SNC) utilizados para el tratamiento del síndrome de déficit de atención con hiperactividad (TDAH)

Comparison of physical activity by gender and body fat in Mexican schoolchildren.

Nuestro objetivo fue comparar la intensidad de actividad física mediante acelerómetros y monitores de frecuencia cardiaca durante la clase de educación física y el recreo en estudiantes de tercero y cuarto grado de primaria de acuerdo al género y porcentaje de grasa corporal. La intensidad de la actividad física se evaluó con acelerómetros ActiGraph-GT9X y monitores de frecuencia cardiaca Polar-bluetooth en 28 niños y 26 niñas durante 8 clases de educación física y recreo, se clasificó el porcentaje de grasa como normal o alto mediante análisis de impedancia bioeléctrica utilizando el equipo Inbody-720. La igualdad de la varianza calculada con t-Student reportó una P-Valor menor a α≤0.005 con diferencias significativas en clases de educación física entre los promedios de la actividad física moderada a vigorosa (hombres: 0,003; mujeres: 0,001) y la frecuencia cardiaca lat/min (hombres: 0,001, mujeres: 0,000) en participantes con porcentaje de grasa normal en comparación con alta. La intensidad durante el recreo fue mayor que en educación física y con actividad física moderada a vigorosa inferior al 50%, por lo anterior es importante retroalimentar constructivamente la manera de impartir la educación física mediante capacitación con estrategias didácticas para involucrar en mayor actividad física a escolares con obesidad.Our aim was to compare the intensity of physical activity using accelerometers and heart rate monitor during physical education class and recess in students of third and fourth grade of primary education according to gender and body fat percentage. Method: To determine the intensity of physical activity accelerometers ActiGraph-GT9X and heart rate monitors Polar-bluetooth were used, in 28 boys and 26 girls during 8 physical education classes and 8 recess, to determine the percentage of body fat as normal or high bioelectrical impedance analysis was performed using the Inbody-720 equipment. The equality of variance was calculated using the Student t test for independent samples resulting a P-value less than α≤0.005 with significant differences in physical education classes between the averages of moderate to vigorous physical activity (men: 0.003; women: 0.001) and heart rate beats/min (men: 0.001; women: 0.000) in participants with normal body fat compared to high. The intensity of physical activity during recess was higher in relation to physical education classes and with a moderate to vigorous physical activity less than 50% of time class, due, is important a feedback for teachers in strategies for involving students with increased risk of obesity in moderate to vigorous physical activity

Actividad Física y Percepción de Esfuerzo por género en Educación Física y Recreo de escolares mexicanos

Problem: Scientific evidence related to gender indicates a greater sedentary lifestyle in girls. Objective: To compare moderate and high physical activity by gender, energy expenditure rate, heart rate and the effort perception among students in third and fourth grade in elementary school during physical education class and recess. Method: 65 students participated (age 8.7 ± 0.4) evaluating 16 physical education classes and recess using as instruments the system to observe the physical activity instruction time, polar heart rate monitor® and the graphical effort classification table for children. Results: The t-Student test reported significant differences in physical education with higher averages in boys than girls with moderate to high intensity physical activity (0.001), energy expenditure rate (0.002) and heart rate (0.005). Conclusion: Considering the results, the study concludes that the intensity of physical activity is greater in boys, therefore it is important to provide feedback on how to improve physical education classes, with didactic strategies and contents that involve girls equally in physical activity.Problema: Evidência científica relacionada ao gênero mais sedentária em meninas. Objetivo: comparar por gênero atividade física moderada a vigorosa, taxa de gasto energético, freqüência cardíaca e percepção de esforço em estudantes de terceira e quarta série durante a educação física e recreio. Método: 65 alunos (idade 8,7 ± 0,4 anos) participaram, avaliando 16 classes de educação física e recreação usando como instrumentos o sistema para observar o tempo de instrução da atividade física, medidor de pulso polar® e a tabela de classificação gráfica de esforço para crianças. Resultados: O teste t-Student relatou diferenças significativas na educação física com médias mais altas em homens do que mulheres com atividade física moderada a vigorosa (0,001), taxa de gasto de energia (0,002) e frequência cardíaca (0,005). Conclusão: Com base nos resultados, conclui-se que a intensidade da atividade física é maior em meninos, é importante fornecer feedback sobre como ensinar a aula de educação física com estratégias didáticas e conteúdo que envolvem equitativamente as meninas na atividade física.Problema: Evidencia científica relaciona por género mayor sedentarismo en niñas. Objetivo: Comparar por género la actividad física moderada a vigorosa, tasa de gasto energético, frecuencia cardiaca y percepción de esfuerzo en estudiantes de tercero y cuarto grado de primaria durante la clase de educación física y el recreo. Método: Participaron 65 estudiantes (edad 8.7±0.4 años) evaluando 16 clases de educación física y recreo utilizando como instrumentos el sistema para observar el tiempo de instrucción de actividad física, pulsometro polar® y la tabla de clasificación gráfica de esfuerzo para niños. Resultados: El test t-Student reporto diferencias significativas en educación física con mayores promedios en hombres que mujeres de actividad física moderada a vigorosa (0.001), tasa de gasto energético (0.002) y frecuencia cardiaca (0.005). Conclusión: Es importante retroalimentar la manera de impartir la clase de educación física con estrategias didácticas y contenidos que equitativamente involucren las mujeres en actividad física

Comparison of Combined Nose-Throat Swabs with Nasopharyngeal Aspirates for Detection of Pandemic Influenza A/H1N1 2009 Virus by Real-Time Reverse Transcriptase PCR▿

Data assessing the diagnostic accuracies of use of different respiratory samples for the detection of the novel influenza A/H1N1 2009 virus by molecular methods are lacking. The objective of this study was to compare the sensitivity of combined nose and throat swabs (CNTS) with that of nasopharyngeal aspirates (NPA). This was a prospective study of adults and children with suspected influenza. Real-time reverse transcriptase PCR testing was used for the virological diagnosis. Of the 2,473 patients included, 264 with paired CNTS and NPA were randomly selected. Novel influenza A/H1N1 virus was identified in at least one sample for 115 (43.6%) patients, the majority of them young adults. In 109 patients (94.8%) the virus was identified in the CNTS, and in 98 (85.2%) it was identified in the NPA (P = 0.02). In 93 patients (80.1%), the virus was identified in both specimens. Spearman's rho correlation coefficient between the two methods was 0.82 (P < 0.001). There were no significant differences in accuracy between the specimens when patients were stratified according to demographic or clinical characteristics except in the case of women, in whom the sensitivity of CNTS was higher (P = 0.01). The combination of CNTS and NPA had a significantly higher sensitivity in identifying the virus than did each method alone (P = 0.02 for the comparison of the combination of both sampling methods with CNTS, and P < 0.001 for the comparison with NPA). We conclude that in patients with the novel influenza A/H1N1 virus, the diagnostic yield of CNTS is higher than that of NPA. The combination of both sampling methods increases the likelihood of diagnosing the virus

Linfoma renal primario: Aportación de tres nuevos casos y Revisión de la literatura.

Case Reports; Journal Article; Review;OBJECTIVES We report the cases of three patients with primary renal lymphoma. Diagnosis and subsequent treatment are discussed. METHODS The literature on the origin, epidemiology, clinical presentation, diagnosis, treatment and prognosis of primary renal lymphoma was reviewed. RESULTS The first patient was diagnosed after radical nephrectomy and subsequently was given six cycles of CVP (cyclophosphamide, vincristine, prednisone). The diagnosis of the second patient was established by renal biopsy, and the patient received six cycles of CHOP (cyclophosphamide, adriamycin, vincristine and predisone). The last patient had a lymphoma, secondary to immunosuppression, in a transplanted kidney. In this case transplant nephrectomy sufficed to cure the patient's lymphoma. All patients had B-cell non-Hodgkin lymphoma (an extrarenal origin was ruled out by bone marrow biopsy), and were disease-free 15 months, 7 months, and 6.5 years after diagnosis, respectively. CONCLUSIONS Primary renal lymphoma is rare. Diagnosis is established by renal biopsy, although it often presents as a mass simulating renal cell cancer and diagnosis is obtained after radical nephrectomy. Treatment consists of chemotherapy (CHOP). associated with rituximab.YesOBJETIVOS: Se presentan tres casos clínicos de pacientes con linfoma renal primario, su diagnóstico y posterior tratamiento. MÉTODOS: Se realiza una revisión bibliográfica del origen, epidemiología, características clínicas, diagnóstico, tratamiento y pronóstico de esta enfermedad. RESULTADOS: En nuestro primer caso la paciente es diagnosticada tras una nefrectomía radical y tratada posteriormente con seis ciclos de CVP (ciclofosfamida, vincristina, prednisona). En el segundo paciente el diagnóstico se llevó a cabo mediante biopsia renal, administrándose seis ciclos de CHOP (ciclofosfamida, adriamicina, vincristina y prednisona). El último caso se trata de un linfoma secundario a la inmunosupresión en un riñón trasplantado en la que la realización de una trasplantectomía fue suficiente. Todos los casos fueron linfomas no-Hodgkin de células B descartándose el origen extrarrenal con biopsia de médula ósea, estando libres de enfermedad tras 15, 7 meses y 6.5 años del diagnóstico respectivamente. CONCLUSIONES: El linfoma renal primario es muy raro. El diagnóstico se realiza mediante biopsia renal aunque con frecuencia se presenta como una masa simulando un cáncer renal y es diagnosticado tras nefrectomía radical. El tratamiento consiste en quimioterapia (CHOP) asociada a rituxima