Tratamiento de las pérdidas no técnicas de energía a la luz de la Ley del Impuesto a la Renta

En el presente trabajo se analizan los problemas derivados del tratamiento tributario desarrollado por la Administración Tributaria y el Tribunal Fiscal respecto a las pérdidas no técnicas de energía, producidas en el marco de las actividades de transmisión de las empresas pertenecientes al sector eléctrico. A pesar de mediar diversos pronunciamientos, no se ha establecido de forma clara los criterios bajo los cuales este gasto puede o no ser deducible, producto de la existencia de criterios contradictorios, bajo los cuales se exige o exime diversos requisitos para su deducción. Este trabajo tiene como finalidad analizar los mencionados criterios antes indicados y, a la luz de la regulación sectorial y, específicamente, a la naturaleza de las pérdidas no técnicas de energía, examinar las diferentes opciones mediante las cuales se podría deducir este concepto. Como resultado del presente análisis, se llega a la conclusión que las pérdidas no técnicas de energía califican como “pérdidas ordinarias” que se producen en el desarrollo de las actividades de transmisión de las empresas de energía, las cuales, a pesar de no encontrarse reguladas de forma específica en la normativa del impuesto a la renta, deben ser deducibles conforme la aplicación del principio de causalidad establecido en la Ley del Impuesto a la Renta.The current article analyzes the problems derived from the tax treatment developed by the Tax Administration and the Tax Court regarding non-technical energy losses, produced within the framework of the transport activities of companies belonging to the electricity sector. Despite mediating various pronouncements, the criteria under which this expense may or may not be deductible has not been clearly established as a consequence of the existence of contradictory criteria, under which various requirements for its deduction are required or exempted. The purpose of this paper is to analyze the aforementioned criteria and, in light of the sectoral regulation and, specifically, the nature of nontechnical energy losses, examine the different options through which this concept could be deduced. As a result of this analysis, it is concluded that the nontechnical energy losses that occur in the development of the transmission activities of energy companies qualify as "ordinary losses", which, despite not being specifically regulated in the regulations of the income tax, must be deductible in accordance with the application of the causality principle established in the Income Tax Law.Trabajo académic

Birds in New York State Have Altered Their Migration Timing and Are Experiencing Different Thermal Regimes While Breeding or on Stopover from 2010 to 2015

Migration represents a significant physiological challenge for birds, and increasing ambient temperatures due to global climate change may add to birds’ physiological burden during migration. We analyzed migration timing in a central New York county and two counties in the Adirondack region by using data from the citizen science network, eBird, and correlating it with historical temperature data. Species of birds sighted in Central NY (N=195) and the Adirondack region (N=199) were categorized into year-round residents and one- and two-stopover groupings based on eBird observations. Using linear regressions, we looked at various relationships between temperature and variables relating to birds’ migration across 2010–2015. Of the total 195 species used within this data in Central NY, 35 species showed some alteration in their migration timing or in the temperature regime they experienced while breeding or on migration stopover. In the Adirondack region, of the total 199 species used within this dataset, 43 species showed some alteration in their migration timing or experienced significantly colder or warmer temperatures while breeding or on migration stopover during 2010–2015. Additionally, many of the bird species affected by temperature changes in the state of New York and those that altered migration timing tended to be long-distance migrants

Consuming Two Eggs per Day, as Compared to an Oatmeal Breakfast, Increases Plasma Ghrelin while Maintaining the LDL/HDL Ratio

Eggs contain high quality protein, vitamins, minerals and antioxidants, yet regular consumption is still met with uncertainty. Therefore, the purpose of this study was to compare the effects of consuming two eggs per day or a heart-healthy oatmeal breakfast on biomarkers of cardiovascular disease (CVD) risk and satiety measures in a young, healthy population. Fifty subjects participated in a randomized crossover clinical intervention; subjects were randomly allocated to consume either two eggs or one packet of oatmeal per day for breakfast for four weeks. After a three-week washout period, participants were allocated to the alternative breakfast. Fasting blood samples were collected at the end of each intervention period to assess plasma lipids and plasma ghrelin. Subjects completed visual analog scales (VAS) concurrent to dietary records to assess satiety and hunger. Along with an increase in cholesterol intake, there were significant increases in both low-density lipoprotein (LDL) and high-density lipoprotein (HDL) cholesterol following the egg consumption period (p \u3c 0.01). However, there was no difference in the LDL/HDL ratio, a recognized biomarker of CVD risk, nor in the plasma glucose, triglycerides or liver enzymes, between diet periods. Several self-reported satiety measures were increased following the consumption of eggs, which were associated with lower plasma ghrelin concentrations (p \u3c 0.05). These results demonstrate that compared to an oatmeal breakfast, two eggs per day do not adversely affect the biomarkers associated with CVD risk, but increase satiety throughout the day in a young healthy population

Death receptor 5 expression is inversely correlated with prostate cancer progression.

Prostate carcinoma (PCa) is one of the most common cancers in men. Prostate-specific antigen (PSA) has been widely used to predict the outcome of PCa and screening with PSA has resulted in a decline in mortality. However, PSA is not an optimal prognostic tool as its sensitivity may be too low to reduce morbidity and mortality. Consequently, there is a demand for additional robust biomarkers for prostate cancer. Death receptor 5 (DR5) has been implicated in the prognosis of several cancers and it has been previously shown that it is negatively regulated by Yin Yang 1 (YY1) in prostate cancer cell lines. The present study investigated the clinical significance of DR5 expression in a prostate cancer patient cohort and its correlation with YY1 expression. Immunohistochemical analysis of protein expression distribution was performed using tissue microarray constructs from 54 primary PCa and 39 prostatic intraepithelial neoplasia (PIN) specimens. DR5 expression was dramatically reduced as a function of higher tumor grade. By contrast, YY1 expression was elevated in PCa tumors as compared with that in PIN, and was increased with higher tumor grade. DR5 had an inverse correlation with YY1 expression. Bioinformatic analyses corroborated these data. The present findings suggested that DR5 and YY1 expression levels may serve as progression biomarkers for prostate cancer

Riesgos laborales y estrés en el personal de centro quirúrgico en la pandemia Covid-19 del Hospital I Oxapampa-Pasco - 2023

El presente estudio de Investigación tuvo como objetivo general, Determinar la relación entre los riesgos laborales y estrés en el personal de Centro Quirúrgico en la pandemia covid-19 del Hospital I Oxapampa 2023. Esta investigación tiene alcance descriptivo, el diseño es de tipo transversal correlacional, no experimental, y el método es deductivo, la población de estudio está conformada por todo el personal de salud que labora en el servicio de centro quirúrgico del hospital I Oxapampa, en un total de 30 trabajadores; se usó la encuesta como instrumento de recolección de datos para ambas variables, para la variable riesgos laborales se realizó un cuestionario validado por juicio de expertos y para la variable estrés se usó la Escala de Maslach Burnout Inventory. Los resultados mostraron que el 53.3 % (16) de los trabajadores encuestados están expuestos a riesgos laborales de nivel muy alto y el 46.7% (14) de nivel alto, siendo el riesgo más predominante el riesgo biológico. Para la variable estrés presentaron nivel medio con un porcentaje de 73.4 %(22), resaltando la dimensión de despersonalización. Además, se encontró que existe una relación significativa, de correlación positiva moderada entre los riesgos laborales y estrés del personal de centro quirúrgico del Hospital I Oxapampa (p= ,000 y rho Spearman= 0,631). De acuerdo a las dimensiones que se presentaron entre los riesgos biológicos y estrés del personal de centro quirúrgico, una correlación moderada significativa de (p= ,001 y rho de Spearman = , 579), riesgos químicos y estrés del personal de centro quirúrgico, una correlación moderada significativa de (p= ,012 y rho de Spearman = ,455), riesgos físicos y estrés del personal de centro quirúrgico, una correlación moderada significativa de (p= ,004 y rho de Spearman = ,504), riesgos ergonómicos y estrés del personal de centro quirúrgico, una correlación moderada significativa de (p= ,002 y rho de Spearman = ,551), riesgos psicosociales y estrés del personal de centro quirúrgico, una correlación moderada significativa de (p= ,006 y rho de Spearman = ,489), Se concluye que existe una relación significativa moderada entre riesgos laborales y estrés en el personal de centro quirúrgico en la pandemia COVID-19 del Hospital I Oxapampa

Consequences of being phenotypically mismatched with the environment: Rapid muscle ultrastructural changes in cold-shocked black-capped chickadees (Poecile atricapillus)

Phenotypic flexibility has received considerable attention in the last decade; however, whereas many studies have reported amplitude of variation in phenotypic traits, much less attention has focused on the rate at which traits can adjust in response to sudden changes in the environment. We investigated whole animal and muscle phenotypic changes occurring in black-capped chickadees (Poecile atricapillus) acclimated to cold (-5°C) and warm (20°C) temperatures in the first 3 h following a 15°C temperature drop (over 3 h). Before the temperature change, cold-acclimated birds were consuming 95% more food, were carrying twice as much body fat, and had 23% larger pectoralis muscle fiber diameters than individuals kept at 20°C. In the 3 h following the temperature drop, these same birds altered their pectoralis muscle ultrastructure by increasing the number of capillaries per fiber area and the number of nuclei per millimeter of fiber by 22%, consequently leading to a 22% decrease in myonuclear domain (amount of cytoplasm serviced per nucleus), whereas no such changes were observed in the warm-acclimated birds. To our knowledge, this is the first demonstration of such a rapid adjustment in muscle fiber ultrastructure in vertebrates. These results support the hypothesis that chickadees maintaining a cold phenotype are better prepared than warm-phenotype individuals to respond to a sudden decline in temperature, such as what may be experienced in their natural wintering environment

Climate change and the kidney

The worldwide increase in temperature has resulted in a marked increase in heat waves (heat extremes) that carries a markedly increased risk for morbidity and mortality. The kidney has a unique role not only in protecting the host from heat and dehydration but also is an important site of heat-associated disease. Here we review the potential impact of global warming and heat extremes on kidney diseases. High temperatures can result in increased core temperatures, dehydration, and blood hyperosmolality. Heatstroke (both clinical and subclinical whole-body hyperthermia) may have a major role in causing both acute kidney disease, leading to increased risk of acute kidney injury from rhabdomyolysis, or heat-induced inflammatory injury to the kidney. Recurrent heat and dehydration can result in chronic kidney disease (CKD) in animals and theoretically plays a role in epidemics of CKD developing in hot regions of the world where workers are exposed to extreme heat. Heat stress and dehydration also has a role in kidney stone formation, and poor hydration habits may increase the risk for recurrent urinary tract infections. The resultant social and economic consequences include disability and loss of productivity and employment. Given the rise in world temperatures, there is a major need to better understand how heat stress can induce kidney disease, how best to provide adequate hydration, and ways to reduce the negative effects of chronic heat exposure.Published versio

The Mitochondrial Contribution to Animal Performance, Adaptation, and Life-History Variation

We thank the National Science Foundation (grant IOS1738378 to W.R.H. and K.S.), SICB’s division of Comparative Physiology and Biochemistry and Comparative Endocrinology, the Company of Biologists, the Society of Experimental Biology, and the Canadian Society of Zoology for funding the symposium.  Peer reviewedPostprin

Iberian Neanderthals in forests and savannahs

This article aims to delve into the reality of glacial refuges of forests and tree species (including conifers, mesothermophilous angiosperms and xerothermic scrub) during the cold dry phases of the Iberian Pleistocene in which there is evidence of occupation of Middle Palaeolithic people. The research framework focuses on the eastern sector of the Iberian Peninsula due to the physiographic, palaeobotanical and archaeological peculiarities, substantiated by recent studies. We contend that some Neanderthal occupations developed in the context of high geobiological complexity, high biological diversity and highly structured forest ecosystems. We highlight the importance of glacial refuges as local anomalies that, however, would be contingent on vegetational development, and on the survival of Palaeolithic groups in areas with a broad diversity of natural resources.Peer reviewe

Analysis of Mercury in Aquifers in Gold Mining Areas in the Ecuadorian Amazon and Its Associated Risk for Human Health

Gold mining activity is a source of supply in many areas of the world, and especially in developing countries, it is practiced illegally and by applying unsafe techniques. Particularly in Ecuador, artisanal and small-scale gold mining (ASGM) is widespread, and it is based on the use of toxic substances, such as mercury (Hg), in gold recovery. Hg is a heavy metal that is water-insoluble, which, once mobilized, poses a threat to both the environment and human health. This study analyzes Hg concentrations in the six provinces of Napo, Sucumbíos, Orellana, Pastaza, Morona Santiago, and Zamora Chinchipe of the Ecuadorian Amazon region to conduct a human health risk assessment. Significant differences in Hg levels were found between provinces, but concentrations were below MPL imposed by Ecuadorian regulations everywhere. Nevertheless, a worrisome picture emerges, especially with regard to the most vulnerable receptors represented by the child population. There are multiple factors of incidence that may affect the possible future development of the phenomenon, and with reference to the social, economic, and environmental context of the region, it can be concluded that it may be appropriate to plan further investigation to arrive at a more comprehensive assessment. The results of this study can be used by decision makers to plan further investigation and to implement monitoring networks, risk mitigation strategies, and groundwater protection measures