Tributación de las universidades estatales

67 p.El objetivo del presente estudio es analizar la normativa tributaria que determina como deben tributar las universidades del estado, por todas las actividades que realizan, bajo la misma razón social. Esta interrogante surge, debido a que el Servicio de Impuestos Internos ha señalado a través de sus resoluciones y oficios, que solo las actividades de educación estarían exentas de cualquier impuesto, no así las otras actividades que ofrecen las universidades del estado que son distintas a la docencia. Este estudio analizó y determinó todos los componentes presentes en la tributación de las universidades frente al impuesto de primera categoría, impuesto adicional, impuesto a las ventas y servicios, además del pago de contribuciones y patentes, a través de la normativa tributaria vigente, así como también la actual Ley n ° 21.094, sobre universidades estatales. Este estudio concluyó, que a partir de la promulgación de la Ley n ° 21.094 del año 2018, en la que estableció en su artículo n ° 40 que las universidades estarán exentas de cualquier impuesto, contribución, tasa, tarifa, patente y otras cargas o tributos, es decir, las universidades estatales están exentas del Impuesto a las Ventas y Servicios por todas las actividades desarrolladas bajo la misma razón social. // ABSTRACT: The objective of this study is to analyze the tax regulations that determine how state universities should pay taxes for all the activities they carry out under the same company name. This question emerges due to that “Servicio de Impuestos Internos” has indicated through its resolutions and offices, that only educational activities would be exempt from any tax, not the other activities offered by state universities that are different from teaching. This study analyzed and determined all the components present in the taxation of universities against the first category tax, additional tax, sales and service tax, in addition to the payment of contributions and patents, through the current tax regulations, as well as the current law No. 21.094 regarding to state universities. This study concluded, it was determined that from the enactment of law No. 21.094 of 2018, in which it established in its article No. 40 that universities will be exempt from any tax, contribution, rate, fee, patent and other charges or taxes, that is to say that state universities are exempt from sales and service tax for all activities carried out under the same company name

A clinical method for mapping and quantifying blood stasis in the left ventricle

In patients at risk of intraventrcular thrombosis, the benefits of chronic anticoagulation therapy need to be balanced with the pro-hemorrhagic effects of therapy. Blood stasis in the cardiac chambers is a recognized risk factor for intracardiac thrombosis and potential cardiogenic embolic events. In this work, we present a novel flow image-based method to assess the location and extent of intraventricular stasis regions inside the left ventricle (LV) by digital processing flow-velocity images obtained either by phase-contrast magnetic resonance (PCMR) or 2D color-Doppler velocimetry (echo-CDV). This approach is based on quantifying the distribution of the blood Residence Time (TR) from time-resolved blood velocity fields in the LV. We tested the new method in illustrative examples of normal hearts, patients with dilated cardiomyopathy and one patient before and after the implantation of a left ventricular assist device (LVAD). The method allowed us to assess in-vivo the location and extent of the stasis regions in the LV. Original metrics were developed to integrate flow properties into simple scalars suitable for a robust and personalized assessment of the risk of thrombosis. From a clinical perspective, this work introduces the new paradigm that quantitative flow dynamics can provide the basis to obtain subclinical markers of intraventricular thrombosis risk. The early prediction of LV blood stasis may result in decrease strokes by appropriate use of anticoagulant therapy for the purpose of primary and secondary prevention. It may also have a significant impact on LVAD device design and operation set-up

Clinical relevance of timing of assessment of ICU mortality in patients with moderate-to-severe Acute Respiratory Distress Syndrome

Mortality is a frequently reported outcome in clinical studies of acute respiratory distress syndrome (ARDS). However, timing of mortality assessment has not been well characterized. We aimed to identify a crossing-point between cumulative survival and death in the intensive care unit (ICU) of patients with moderate-to-severe ARDS, beyond which the number of survivors would exceed the number of deaths. We hypothesized that this intersection would occur earlier in a successful clinical trial vs. observational studies of moderate/severe ARDS and predict treatment response. We conducted an ancillary study of 1580 patients with moderate-to-severe ARDS managed with lung-protective ventilation to assess the relevance and timing of measuring ICU mortality rates at different time-points during ICU stay. First, we analyzed 1303 patients from four multicenter, observational cohorts enrolling consecutive patients with moderate/severe ARDS. We assessed cumulative ICU survival from the time of moderate/severe ARDS diagnosis to ventilatory support discontinuation within 7-days, 28-days, 60-days, and at ICU discharge. Then, we compared these findings to those of a successful randomized trial of 277 moderate/severe ARDS patients. In the observational cohorts, ICU mortality (487/1303, 37.4%) and 28-day mortality (425/1102, 38.6%) were similar (p = 0.549). Cumulative proportion of ICU survivors and non-survivors crossed at day-7; after day-7, the number of ICU survivors was progressively higher compared to non-survivors. Measures of oxygenation, lung mechanics, and severity scores were different between survivors and non-survivors at each point-in-time (p < 0.001). In the trial cohort, the cumulative proportion of survivors and non-survivors in the treatment group crossed before day-3 after diagnosis of moderate/severe ARDS. In clinical ARDS studies, 28-day mortality closely approximates and may be used as a surrogate for ICU mortality. For patients with moderate-to-severe ARDS, ICU mortality assessment within the first week of a trial might be an early predictor of treatment response

Predicting the length of mechanical ventilation in acute respiratory disease syndrome using machine learning: The PIONEER Study

Background: The ability to predict a long duration of mechanical ventilation (MV) by clinicians is very limited. We assessed the value of machine learning (ML) for early prediction of the duration of MV > 14 days in patients with moderate-to-severe acute respiratory distress syndrome (ARDS). Methods: This is a development, testing, and external validation study using data from 1173 patients on MV ≥ 3 days with moderate-to-severe ARDS. We first developed and tested prediction models in 920 ARDS patients using relevant features captured at the time of moderate/severe ARDS diagnosis, at 24 h and 72 h after diagnosis with logistic regression, and Multilayer Perceptron, Support Vector Machine, and Random Forest ML techniques. For external validation, we used an independent cohort of 253 patients on MV ≥ 3 days with moderate/severe ARDS. Results: A total of 441 patients (48%) from the derivation cohort (n = 920) and 100 patients (40%) from the validation cohort (n = 253) were mechanically ventilated for >14 days [median 14 days (IQR 8–25) vs. 13 days (IQR 7–21), respectively]. The best early prediction model was obtained with data collected at 72 h after moderate/severe ARDS diagnosis. Multilayer Perceptron risk modeling identified major prognostic factors for the duration of MV > 14 days, including PaO2/FiO2, PaCO2, pH, and positive end-expiratory pressure. Predictions of the duration of MV > 14 days showed modest discrimination [AUC 0.71 (95%CI 0.65–0.76)]. Conclusions: Prolonged MV duration in moderate/severe ARDS patients remains difficult to predict early even with ML techniques such as Multilayer Perceptron and using data at 72 h of diagnosis. More research is needed to identify markers for predicting the length of MV. This study was registered on 14 August 2023 at ClinicalTrials.gov (NCT NCT05993377)

Risk profiles and one-year outcomes of patients with newly diagnosed atrial fibrillation in India: Insights from the GARFIELD-AF Registry.

BACKGROUND: The Global Anticoagulant Registry in the FIELD-Atrial Fibrillation (GARFIELD-AF) is an ongoing prospective noninterventional registry, which is providing important information on the baseline characteristics, treatment patterns, and 1-year outcomes in patients with newly diagnosed non-valvular atrial fibrillation (NVAF). This report describes data from Indian patients recruited in this registry. METHODS AND RESULTS: A total of 52,014 patients with newly diagnosed AF were enrolled globally; of these, 1388 patients were recruited from 26 sites within India (2012-2016). In India, the mean age was 65.8 years at diagnosis of NVAF. Hypertension was the most prevalent risk factor for AF, present in 68.5% of patients from India and in 76.3% of patients globally (P < 0.001). Diabetes and coronary artery disease (CAD) were prevalent in 36.2% and 28.1% of patients as compared with global prevalence of 22.2% and 21.6%, respectively (P < 0.001 for both). Antiplatelet therapy was the most common antithrombotic treatment in India. With increasing stroke risk, however, patients were more likely to receive oral anticoagulant therapy [mainly vitamin K antagonist (VKA)], but average international normalized ratio (INR) was lower among Indian patients [median INR value 1.6 (interquartile range {IQR}: 1.3-2.3) versus 2.3 (IQR 1.8-2.8) (P < 0.001)]. Compared with other countries, patients from India had markedly higher rates of all-cause mortality [7.68 per 100 person-years (95% confidence interval 6.32-9.35) vs 4.34 (4.16-4.53), P < 0.0001], while rates of stroke/systemic embolism and major bleeding were lower after 1 year of follow-up. CONCLUSION: Compared to previously published registries from India, the GARFIELD-AF registry describes clinical profiles and outcomes in Indian patients with AF of a different etiology. The registry data show that compared to the rest of the world, Indian AF patients are younger in age and have more diabetes and CAD. Patients with a higher stroke risk are more likely to receive anticoagulation therapy with VKA but are underdosed compared with the global average in the GARFIELD-AF. CLINICAL TRIAL REGISTRATION-URL: http://www.clinicaltrials.gov. Unique identifier: NCT01090362

Early onset of hyperthyroidism and diabetes mellitus type I in a Down Syndrome patient: a case report

El síndrome de Down es una alteración cromosómica que se asocia con un aumento de la incidencia de una serie de enfermedades autoinmunes. Dentro de estas destacan las de origen endocrino como la patología tiroidea, siendo el hipotiroidismo el más común. Los casos de hipertiroidismo son raros y más aún asociados a diabetes mellitus, siendo la edad de presentación tardía. Reportamos el caso de un niño de 2 años de edad con antecedente de síndrome de Down que es diagnosticado de diabetes mellitus tipo I e hipertiroidismo subclínic

Potential Involvement of Oxidative Stress, Apoptosis and Proinflammation in Ipconazole-Induced Cytotoxicity in Human Endothelial-like Cells

2022 Descuento MDPITriazole fungicides are widely used in the world, mainly in agriculture, but their abuse and possible toxic effects are being reported in some in vivo and in vitro studies that have demonstrated their danger to human health. This in vitro study evaluated the cytotoxicity, oxidative stress and proinflammation of EA.hy926 endothelial cells in response to ipconazole exposure. Using the MTT assay, ipconazole was found to produce a dose-dependent reduction (*** p < 0.001; concentrations of 20, 50 and 100 µM) of cell viability in EA.hy926 with an IC50 of 29 µM. Also, ipconazole induced a significant increase in ROS generation (** p < 0.01), caspase 3/7 (** p < 0.01), cell death (BAX, APAF1, BNIP3, CASP3 and AKT1) and proinflammatory (NLRP3, CASP1, IL1β, NFκB, IL6 and TNFα) biomarkers, as well as a reduction in antioxidant (NRF2 and GPx) biomarkers. These results demonstrated that oxidative stress, proinflammatory activity and cell death could be responsible for the cytotoxic effect produced by the fungicide ipconazole, such that this triazole compound should be considered as a possible risk factor in the development of alterations in cellular homeostasis.Universidad Intercultural de la Amazonia VPIDepto. de Farmacología y ToxicologíaFac. de FarmaciaTRUEpubDescuento UC

Benzoic Acid Derivatives with Trypanocidal Activity: Enzymatic Analysis and Molecular Docking Studies toward Trans-Sialidase

Chagas, or American trypanosomiasis, remains an important public health problem in developing countries. In the last decade, trans-sialidase has become a pharmacological target for new anti-Chagas drugs. In this work, the aims were to design and find a new series of benzoic acid derivatives as trans-sialidase (TS) inhibitors and anti-trypanosomal agents. Three compounds (14, 18, and 19) sharing a para-aminobenzoic acid moiety showed more potent trypanocidal activity than the commercially available drugs nifurtimox and benznidazole in both strains: the lysis concentration of 50% of the population (LC50) was &lt;0.15 µM on the NINOA strain, and LC50 &lt; 0.22 µM on the INC-5 strain. Additionally, compound 18 showed a moderate inhibition (47%) on the trans-sialidase enzyme and a binding model similar to DANA (pattern A)

Synthesis and Biological Evaluation of 2H-Indazole Derivatives: Towards Antimicrobial and Anti-Inflammatory Dual Agents

Indazole is considered a very important scaffold in medicinal chemistry. It is commonly found in compounds with diverse biological activities, e.g., antimicrobial and anti-inflammatory agents. Considering that infectious diseases are associated to an inflammatory response, we designed a set of 2H-indazole derivatives by hybridization of cyclic systems commonly found in antimicrobial and anti-inflammatory compounds. The derivatives were synthesized and tested against selected intestinal and vaginal pathogens, including the protozoa Giardia intestinalis, Entamoeba histolytica, and Trichomonas vaginalis; the bacteria Escherichia coli and Salmonella enterica serovar Typhi; and the yeasts Candida albicans and Candida glabrata. Biological evaluations revealed that synthesized compounds have antiprotozoal activity and, in most cases, are more potent than the reference drug metronidazole, e.g., compound 18 is 12.8 times more active than metronidazole against G. intestinalis. Furthermore, two 2,3-diphenyl-2H-indazole derivatives (18 and 23) showed in vitro growth inhibition against Candida albicans and Candida glabrata. In addition to their antimicrobial activity, the anti-inflammatory potential for selected compounds was evaluated in silico and in vitro against human cyclooxygenase-2 (COX-2). The results showed that compounds 18, 21, 23, and 26 display in vitro inhibitory activity against COX-2, whereas docking calculations suggest a similar binding mode as compared to rofecoxib, the crystallographic reference

Informe de verificación y asesoría en las condiciones del sistema de habilitación de prestadores de servicios de salud E.S.E. hospital San Francisco de Asís.

Este trabajo se desarrolla como modalidad de grado, para optar al título de Especialistas en Gerencia de la Calidad y Auditoría en Salud. Para ello se realizó el Diplomado de Verificadores de las Condiciones de Habilitación de los Prestadores de Servicios de Salud y se desarrolló la práctica en la E.S.E. Hospital San Francisco de Asís del municipio de San Francisco (Antioquia), donde se verificaron los estándares de habilitación en varios servicios, utilizando como guía las normas vigentes para la materia; entre ellas la principal que es la Resolución 2003 de 2014 que regula específicamente la materia. Se presenta el informe de práctica con lo cual se brinda asesoría a la institución para que dichos resultados y recomendaciones sean incluidos en el Plan de Mejoramiento de la institución. Siendo éste un ejercicio académico de cómo sería una visita de verificación de condiciones de Habilitación para las IPS, no solo desde el punto de vista del ente territorial, sino como verificadores internos de cada institución y poder así cumplir con la norma y evitar algún tipo de no conformidad en las visitas de verificación de las condiciones de habilitación. Se llevó a cabo mediante una visita programada en el mes de septiembre de 2018, donde se obtuvieron las observaciones que fueron la base para la realización de este trabajo.Agradecimientos. -- Resumen. -- Reseña institucional. -- Introducción. -- Justificación. -- Antecedentes normativos. -- Objetivos. -- Productos. -- Alcance. -- Actividades y metodología. -- Diagnóstico. -- Limitaciones y fortalezas. -- Resultados. -- Conclusiones y recomendaciones. -- Anexos. [email protected]@[email protected]@[email protected]@[email protected]@campusucc.edu.c