History of a very special romance: emergence and difussion of double entry book-keeping in Mexico

English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when exactly did this technique arrived to the then New Spain (Nueva Espana) as well as its difussion during colonial and post-colonial eras. In this article we address this conflict first by using primary and secondary source material from both Spain and its former colony. Resumen Existe consenso en la historiografía contable mexicana sobre el uso de la partida doble en la hacienda pública y en el ámbito privado desde finales del siglo XIX. Sin embargo, las fuentes y la información disponible son contradictorias respecto a su origen y difusión durante la colonización española y tras la independencia. Este artículo se propone acotar dicho debate y obtener nuevas conclusiones. Para alcanzar estos objetivos, por un lado revisamos la historia de la contabilidad novohispana y metropolitana; y, por otro, contrastamos estos resultados utilizando fuentes primarias y nuevas evidencias de archivo.Mexico, Spain, double entry bookkeeping,

Correlation between microstructure and electric properties in SnO(2) rich enamels

No abstract availabl

Historia de un romance singular: encuentros y desencuentros de la partida doble en México

English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when exactly did this technique arrived to the then New Spain (Nueva Espana) as well as its difussion during colonial and post-colonial eras. In this article we address this conflict first by using primary and secondary source material from both Spain and its former colony. Resumen Existe consenso en la historiografía contable mexicana sobre el uso de la partida doble en la hacienda pública y en el ámbito privado desde finales del siglo XIX. Sin embargo, las fuentes y la información disponible son contradictorias respecto a su origen y difusión durante la colonización española y tras la independencia. Este artículo se propone acotar dicho debate y obtener nuevas conclusiones. Para alcanzar estos objetivos, por un lado revisamos la historia de la contabilidad novohispana y metropolitana; y, por otro, contrastamos estos resultados utilizando fuentes primarias y nuevas evidencias de archivo

Hydrodynamics of galactic dark matter

We consider simple hydrodynamical models of galactic dark matter in which the galactic halo is a self-gravitating and self-interacting gas that dominates the dynamics of the galaxy. Modeling this halo as a sphericaly symmetric and static perfect fluid satisfying the field equations of General Relativity, visible barionic matter can be treated as ``test particles'' in the geometry of this field. We show that the assumption of an empirical ``universal rotation curve'' that fits a wide variety of galaxies is compatible, under suitable approximations, with state variables characteristic of a non-relativistic Maxwell-Boltzmann gas that becomes an isothermal sphere in the Newtonian limit. Consistency criteria lead to a minimal bound for particle masses in the range $30 \hbox{eV} \leq m \leq 60 \hbox{eV}$ and to a constraint between the central temperature and the particles mass. The allowed mass range includes popular supersymmetric particle candidates, such as the neutralino, axino and gravitino, as well as lighter particles ($m\approx$ keV) proposed by numerical N-body simulations associated with self-interactive CDM and WDM structure formation theories.Comment: LaTeX article style, 16 pages including three figures. Final version to appear in Classical and Quantum Gravit

Triazolium-containing metal-organic frameworks: Control of catenation in 2-D Copper(II) paddlewheel structures

Paper accepted for publication 6th November 2012One approach to exploit MOFs as heterogeneous catalyst platforms requires the development of materials containing groups that can be utilised to anchor a catalytic moiety into the links within the structure. Here we report the synthesis of the first integrated triazolium-containing MOF linker and the first MOFs containing linkers of this type. 1,4-Bis(4-benzoic acid)-1-methyl-1H-1,2,3-triazolium chloride, H₂L1ᴹᵉ, was synthesised in three steps by a 'Click' reaction of methyl 4-ethynylbenzoate with methyl 4-azidobenzoate, methylation using methyl triflate, followed by ester hydrolysis in overall 74% yield. The equivalent neutral triazole precursor, 1,4-bis(4-benzoic acid)-1H-1,2,3-triazole hydrochloride, H₂L1(HCl), was also prepared and a comparison of the chemistry with Zn(NO₃)2·6H₂O and Cu(NO₃)₂·3H₂O is presented. [Zn(L1)₂(H₂O)₂] is a 2-D MOF with infinite chains of zinc carboxylates bridged by L1, while an equivalent structure is not observed for L1ᴹᵉ. In turn, two catenation isomers of [Cu₂(DMF)2(L1ᴹᵉ)2](NO3)₂ were isolated from a single reaction of L1ᴹᵉ and Cu(NO₃)₂·3H₂O. The α-form, a close-packed 3-fold interpenetrated structure, was obtained from reactions undertaken in the presence of nitric acid or at lower temperatures, while undertaking the reaction at higher temperatures leads to a predominance of the 2-fold interpenetrated and potentially porous β-form of the structure. The work presented provides further support for the use of reaction conditions to control interpenetration and additional evidence that charge on structurally similar ligands can drastically alter the types of structures that are accessible due to the requirements for charge balance in the final product.Alexandre M. Burgun, Christian J. Doonan, and Christopher J. Sumb

Effect of central nervous system (CNS) metastases in a real-world multicenter cohort study of Spanish ALK-positive non-small cell lung cancer (NSCLC) patients (p)

Background: CNS is a common site of metastases in patients with ALK-positive NSCLC. CNS metastases are associated with a number of deleterious effects, such as reduction in quality of life. However, the relationship between brain metastases and prognosis remains unclear. We aimed to evaluate the effect of CNS metastases on overall survival (OS) in a multicenter cohort of Spanish ALK-positive NSCLC patients diagnosed between 2008 and 2017. Methods: We included patients with stage IV at diagnoses, followed up to April 2018; OS (months [m]) was estimated with the Kaplan-Meier method. Survival curves were compared between groups of patients using the log-rank test. Hazard risk (HR) to death was estimated with multivariable Cox model. Results: Out of 163 patients in the cohort, a total of 116 were evaluated, with a median of follow-up of 29.2 m and 59 deaths reported. Characteristics at diagnosis were a median age of 58 years, 50% female, 58.6% never-smokers, 54.3% with comorbidities, PS by ECOG 0-1 93.1%. CNS metastases (median number of lesions 6) were present in 43.1% of patients and 34% of patients with CNS metastases were treated with local therapy (11.8 % local radiotherapy and 76.5% holocraneal radiotherapy). ALK inhibitors as first line and second line treatment were administered to 45.5% and 78.6% of patients, respectively. The median OS was 39 months; OS in patients with CNS metastases at diagnosis was 34.4 m and 39.0 m in those without CNS metastases at diagnosis (p=.9). In patients without CNS metastases at baseline (n=60), 22 developed CNS, with a median OS greater than in those without CNS metastases during follow-up, although the difference is not significant (45.5 m vs 33.3 m; p=.9). There were 81 patients who presented with metastases in more than one organ and 33 patients with metastases in a single organ. The risk of death increased as the number of metastatic organs at diagnoses increased (HR=1.26, p=.0305), with worse OS in those presenting with liver metastases at diagnoses (21.1%, OS: 20 m), compared to those without tumor involvement (OS: 45.4 m; p =.008). Conclusions: OS was similar for ALK-positive NSCLC patients with and without CNS metastases at diagnoses. OS was worse as the number of metastatic organs at diagnosis increased, with liver metastases being associated with the highest risk of mortality

Neural Correlates of True Memory, False Memory, and Deception

We used functional magnetic resonance imaging (fMRI) to determine whether neural activity can differentiate between true memory, false memory, and deception. Subjects heard a series of semantically related words and were later asked to make a recognition judgment of old words, semantically related nonstudied words (lures for false recognition), and unrelated new words. They were also asked to make a deceptive response to half of the old and unrelated new words. There were 3 main findings. First, consistent with the notion that executive function supports deception, 2 types of deception (pretending to know and pretending not to know) recruited prefrontal activity. Second, consistent with the sensory reactivation hypothesis, the difference between true recognition and false recognition was found in the left temporoparietal regions probably engaged in the encoding of auditorily presented words. Third, the left prefrontal cortex was activated during pretending to know relative to correct rejection and false recognition, whereas the right anterior hippocampus was activated during false recognition relative to correct rejection and pretending to know. These findings indicate that fMRI can detect the difference in brain activity between deception and false memory despite the fact that subjects respond with “I know” to novel events in both processes

Anti-tumour necrosis factor discontinuation in inflammatory bowel disease patients in remission: study protocol of a prospective, multicentre, randomized clinical trial

Background: Patients with inflammatory bowel disease who achieve remission with anti-tumour necrosis factor (anti-TNF) drugs may have treatment withdrawn due to safety concerns and cost considerations, but there is a lack of prospective, controlled data investigating this strategy. The primary study aim is to compare the rates of clinical remission at 1?year in patients who discontinue anti-TNF treatment versus those who continue treatment. Methods: This is an ongoing, prospective, double-blind, multicentre, randomized, placebo-controlled study in patients with Crohn?s disease or ulcerative colitis who have achieved clinical remission for ?6?months with an anti-TNF treatment and an immunosuppressant. Patients are being randomized 1:1 to discontinue anti-TNF therapy or continue therapy. Randomization stratifies patients by the type of inflammatory bowel disease and drug (infliximab versus adalimumab) at study inclusion. The primary endpoint of the study is sustained clinical remission at 1?year. Other endpoints include endoscopic and radiological activity, patient-reported outcomes (quality of life, work productivity), safety and predictive factors for relapse. The required sample size is 194 patients. In addition to the main analysis (discontinuation versus continuation), subanalyses will include stratification by type of inflammatory bowel disease, phenotype and previous treatment. Biological samples will be obtained to identify factors predictive of relapse after treatment withdrawal. Results: Enrolment began in 2016, and the study is expected to end in 2020. Conclusions: This study will contribute prospective, controlled data on outcomes and predictors of relapse in patients with inflammatory bowel disease after withdrawal of anti-TNF agents following achievement of clinical remission. Clinical trial reference number: EudraCT 2015-001410-1