¿Asedio a la Justicia Fiscal en Europa? (Reflexiones ante la Jurisprudencia Comunitaria sobre las Cláusulas Antiabuso y la reacción del legislador español)

Tras la sentencia Lankhorst España ha suprimido la subcapitalización y la transparencia fiscal internacional en el ámbito de la Unión Europea. Alemania ha optado por extender la subcapitalización a los préstamos de residentes, pero sometiéndola a tales requisitos que resulta dudosa su eficacia. Si tenemos en cuenta que las libertades comunitarias se proyectan –en parte– sobre los Estados del Espacio Económico Europeo y los Estados Asociados podemos llegar a la conclusión de que la jurisprudencia comunitaria ha puesto sitio a la Justicia fiscal en Europa. El único instrumento que –prácticamente– resta a los Estados miembros es la cláusula general anti-fraude (nuestro antiguo fraude de ley y futuro «conflicto» en la aplicación de las normas), pero tales mecanismos son complejos de aplicar, lo que les resta eficacia si no se completan con cláusulas específicas. Ante esta situación cabría proponer el establecimiento de cláusulas específicas aplicables de modo general a residentes y no residentes basadas en presunciones iuris tantum en el caso de que afecten a no residentes siempre que otra solución resultara impracticable y más perniciosa para las libertades comunitarias. Por otro lado, sería conveniente un giro en la jurisprudencia comunitaria, pues la defensa a ultranza de las libertades comunitarias, al privilegiar a los grandes operadores económicos, está dificultando el pleno ejercicio de dichas libertades por las pequeñas empresas. En este sentido, podría afirmarse que una mínima garantía de la tributación con arreglo a la capacidad económica constituye un presupuesto lógico para un adecuado ejercicio de las libertades comunitarias. También sería preciso reformular el principio de coherencia en la jurisprudencia comunitaria, de modo que se aplique al grupo de sociedades y al conjunto de la situación fiscal teniendo en cuenta también los efectos de los Convenios de Doble Imposición. De este modo el Tribunal se convertiría en un auténtico adalid de las libertades comunitarias sin riesgos de favorecer tan sólo a los grandes grupos económicos

Evaluación de un panel de microsatélites para el control de filiación en razas caprinas españolas de aptitud cárnica

Hemos evaluado el potencial de 20 microsatélites para la realización de los controles de filiación (paternidad y/o maternidad) de las razas caprinas españolas de aptitud cárnica. En base a sus condi- ciones técnicas hemos seleccionado nueve para este fin para poder compatibilizar la eficiencia con el coste económico. La mayor parte de los marcadores son de origen bovino. De los marcadores seleccio- nados se han calculado los valores del Contenido de Información Polimórfica (PIC), y las probabilida- des de exclusión (PE), por marcador y conjuntas, de un progenitor falso dado como verdadero a partir de las frecuencias alélicas de 30 individuos no emparentados de cada una de las 6 razas caprinas espa- ñolas de aptitud cárnica estudiadas (un total de 180 individuos): Moncaína, Blanca Andaluza, Negra Serrana, Blanca Celtibérica, Pirenaica y Azpi Gorri. Todos los marcadores seleccionados han sido infor- mativos en estas razas. La probabilidad de exclusión conjunta cuando solo un progenitor es conocido ha oscilado entre el 96,4 % en la raza Moncaína y 98,9 % en la raza Blanca Celtibérica siendo en todos las razas superior al 99% cuando se conocen los dos progenitores y queremos testar si la descendencia está asignada correctamente.Assessment of a microsatellite marker set for parentage testing in six Spanish goat breeds We have analysed 20 microsatellite markers on six Spanish goat populations bred for meat produc- tion. Nine loci were selected for parentage testing due to technical reasons. Polymorphic Informative Content (PIC) and parentage exclusion probabilities per marker and for the whole marker set were computed on allele frequencies from a total of 180 unrelated individuals (30 per breed) belonging to six Spanish goat breeds: Moncaína, Blanca Andaluza, Negra Serrana, Blanca Celtibérica, Pirenaica and Azpi Gorri. The nine markers selected were informative. In order to quantify the usefulness of the microsatellite set for parentage testing, we calculated exclusion probabilities for the two most likely scenarios: a) combined probability of exclusion of a parent when the other is known; and b) combined probability of exclusion when both parent are known and one of them is false. The exclusion proba- bility for the scenario a) varied from 96.4 % (Moncaína breed) to 98,9 % (Blanca Celtibérica breed); the exclusion probabilities for the scenario b) were always higher than 99%Ministerio de Educación y Ciencia RZ01-010-

Revista de Vertebrados de la Estación Biológica de Doñana

Relación longitud-peso y condición del Barbo de Sclater (Barbus barbus sclateri G.), en el río Guadiato, Córdoba, España.Estudio biométrico y biológico de la tortuga mora (Testudo graeca) en la Reserva Biológica de Doñana, HuelvaEtograma del lagarto de Tenerife, Gallotia galloti galloti (Sauria-LacertidaeOrganización temporal en las comunidadesde avesAlimentación y relaciones tróficas entre los paseriformes en paso otoñal por una localidad de Andalucía centralVariación anual de régimen alimenticio y densidad de población de dos estrigiformes:sus causaslas Adeidas en la cuenca del Duero.Niveles de contaminantes organoclorados y metales pesados en huevos de aves de las Marismas del Guadalquivir, 1975Alimentación primaveral de la garcilla bueyera.la reproducción de un ave parásita: el tordomirlo (Molothrus bonariensis) en los llanos de Apure (Venezuela)Estructuras de sexos y edades en una poblaciónde conejos (Oryctolagus cunicuLus l.) de Andalucía OccidentaParámetros de gregarismo del gamo (Dama dama) en el Coto de Doñana.Primeros datos sobre la distribución de Cobitis calderoni Bacescu, 1961 (pisces, cobitidae) en la Península IbéricaSobre la existencia de Telestes soufia Risso, 1826 y Leuciscus leuciscus L. 1758 en España.La distrtibución de Hemidactylus turciscus en la provincia de Córdoba.Predación de Vipera latastei sobre Mustela nivalis.Sobre las poblaciones de Podarcis en el macizo del GuadarramaDatos sobre la reproducción de Lacerta vivipara en la cordillera CantábricaCasos de melanismo en Natrix natrix y Malpolon monspessulanusMedidas máximas para Coluber hippocrepis LUna nueva población de Lacerta sicula rafinesque para el norte de España.Captura de la barnacla carinegra, Branta bernicla en la costa mediterránea Europea.Datos sobre la dieta frugívora del mirlo (Turdus merula) en dos localidades del sur de EspañaLa ocupación de nidos de Hirundo daurica.La invasión de Hirunda daurica Temm. en la Península IbéricaHíbridos de anátidas en las marismas del GuadalquiviDatos sobre la reproducción de Alouatta seniculus en los Llanos de VenezuelaPeer reviewe

Artificial intelligence within the interplay between natural and artificial computation:Advances in data science, trends and applications

Artificial intelligence and all its supporting tools, e.g. machine and deep learning in computational intelligence-based systems, are rebuilding our society (economy, education, life-style, etc.) and promising a new era for the social welfare state. In this paper we summarize recent advances in data science and artificial intelligence within the interplay between natural and artificial computation. A review of recent works published in the latter field and the state the art are summarized in a comprehensive and self-contained way to provide a baseline framework for the international community in artificial intelligence. Moreover, this paper aims to provide a complete analysis and some relevant discussions of the current trends and insights within several theoretical and application fields covered in the essay, from theoretical models in artificial intelligence and machine learning to the most prospective applications in robotics, neuroscience, brain computer interfaces, medicine and society, in general.BMS - Pfizer(U01 AG024904). Spanish Ministry of Science, projects: TIN2017-85827-P, RTI2018-098913-B-I00, PSI2015-65848-R, PGC2018-098813-B-C31, PGC2018-098813-B-C32, RTI2018-101114-B-I, TIN2017-90135-R, RTI2018-098743-B-I00 and RTI2018-094645-B-I00; the FPU program (FPU15/06512, FPU17/04154) and Juan de la Cierva (FJCI-2017–33022). Autonomous Government of Andalusia (Spain) projects: UMA18-FEDERJA-084. Consellería de Cultura, Educación e Ordenación Universitaria of Galicia: ED431C2017/12, accreditation 2016–2019, ED431G/08, ED431C2018/29, Comunidad de Madrid, Y2018/EMT-5062 and grant ED431F2018/02. PPMI – a public – private partnership – is funded by The Michael J. Fox Foundation for Parkinson’s Research and funding partners, including Abbott, Biogen Idec, F. Hoffman-La Roche Ltd., GE Healthcare, Genentech and Pfizer Inc

SARS-CoV-2 viral load in nasopharyngeal swabs is not an independent predictor of unfavorable outcome

The aim was to assess the ability of nasopharyngeal SARS-CoV-2 viral load at first patient’s hospital evaluation to predict unfavorable outcomes. We conducted a prospective cohort study including 321 adult patients with confirmed COVID-19 through RT-PCR in nasopharyngeal swabs. Quantitative Synthetic SARS-CoV-2 RNA cycle threshold values were used to calculate the viral load in log10 copies/mL. Disease severity at the end of follow up was categorized into mild, moderate, and severe. Primary endpoint was a composite of intensive care unit (ICU) admission and/or death (n = 85, 26.4%). Univariable and multivariable logistic regression analyses were performed. Nasopharyngeal SARS-CoV-2 viral load over the second quartile (≥ 7.35 log10 copies/mL, p = 0.003) and second tertile (≥ 8.27 log10 copies/mL, p = 0.01) were associated to unfavorable outcome in the unadjusted logistic regression analysis. However, in the final multivariable analysis, viral load was not independently associated with an unfavorable outcome. Five predictors were independently associated with increased odds of ICU admission and/or death: age ≥ 70 years, SpO2, neutrophils > 7.5 × 103/µL, lactate dehydrogenase ≥ 300 U/L, and C-reactive protein ≥ 100 mg/L. In summary, nasopharyngeal SARS-CoV-2 viral load on admission is generally high in patients with COVID-19, regardless of illness severity, but it cannot be used as an independent predictor of unfavorable clinical outcome

Dendritic cell deficiencies persist seven months after SARS-CoV-2 infection

Severe Acute Respiratory Syndrome Coronavirus (SARS-CoV)-2 infection induces an exacerbated inflammation driven by innate immunity components. Dendritic cells (DCs) play a key role in the defense against viral infections, for instance plasmacytoid DCs (pDCs), have the capacity to produce vast amounts of interferon-alpha (IFN-α). In COVID-19 there is a deficit in DC numbers and IFN-α production, which has been associated with disease severity. In this work, we described that in addition to the DC deficiency, several DC activation and homing markers were altered in acute COVID-19 patients, which were associated with multiple inflammatory markers. Remarkably, previously hospitalized and nonhospitalized patients remained with decreased numbers of CD1c+ myeloid DCs and pDCs seven months after SARS-CoV-2 infection. Moreover, the expression of DC markers such as CD86 and CD4 were only restored in previously nonhospitalized patients, while no restoration of integrin β7 and indoleamine 2,3-dyoxigenase (IDO) levels were observed. These findings contribute to a better understanding of the immunological sequelae of COVID-19

Search for disappearing tracks in proton-proton collisions at √s=8 TeV

Peer reviewe

Search for the production of dark matter in association with top-quark pairs in the single-lepton final state in proton-proton collisions at √s=8 TeV

Peer reviewe

Search for vector-like T quarks decaying to top quarks and Higgs bosons in the all-hadronic channel using jet substructure

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Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

Background Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide.Methods A multimethods analysis was performed as part of the GlobalSurg 3 study-a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital.Findings Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3.85 [95% CI 2.58-5.75]; p<0.0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63.0% vs 82.7%; OR 0.35 [0.23-0.53]; p<0.0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer.Interpretation Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised