Activación del coste de formación de personal: el caso de los jugadores de sociedades anónimas deportivas

En el presente documento, analizamos la problemática contable derivada del no reconocimiento, como elemento patrimonial de activo, de los costes de formación de personal en las empresas que participan en competición profesional. Primero analizamos la pertinencia del procedimiento valorativo del coste histórico para asignar valor a los jugadores procedentes de cantera y, luego, indicaremos la casuística contable propia de las operaciones que el club realice, relativas a este grupo de jugadores.In this paper, we analyse the specific accounting problems faced by sportive companies -that participate in professional competitions- when they do not include the training costs of their players in the asset of their balance sheets, as the accounting normative sets up. Firstly, we will focus on the appropriateness of the historical cost valuation method to assign value to the players from the training categories and, then, we move on to evaluate the registration problems that arise because of the absence of a value related to the new professional players with origin in the club training efforts

Formation of C−X Bonds Through Stable Low-Electron Count Cationic Pt(IV) Alkyl Complexes Stabilized by N-Heterocyclic Carbenes

Cationic five-coordinate Pt(IV) alkyl complexes stabilized by bulky N-heterocyclic carbenes have been isolated and fully characterized. Related species have been postulated as key intermediates in carbon–heteroatom coupling reactions and most particularly in Shilov-type chemistry. The alkyl groups exhibit a pronounced electrophilic character and can undergo nucleophilic addition of pyridine, bromide, or iodide to form new carbon–heteroatom bonds. Nevertheless, direct reductive coupling to form C–X bonds can be operative in the absence of an external nucleophile source.Ministerio de Ciencia, Innovación y Universidades CTQ2013-45011Junta de Andalucía FQM-212

La valoración contable internacional de los bienes inmuebles. Interrelaciones con el ámbito valorativo profesional y repercusiones en España

En los últimos tiempos, la globalización de la economía y la internacionalización de los mercados financieros han llevado consigo un proceso de armonización contable internacional. Las Normas Internacionales de Información Financiera han sido adoptadas en Europa. Este hecho afecta a diferentes aspectos de la información contable suministrada por las empresas, entre ellos, la valoración de los bienes inmuebles, al admitirse el valor razonable. En este trabajo, se pondrá de manifiesto la importancia de determinar este valor y su relación con el ámbito valorativo profesional. A lo anterior, se añadirán las posibles repercusiones que este proceso tendrá en España.During the last decades, the globalization of economy and the internationalization of financial markets have led to a process of international accounting harmonization. The International Financial Reporting Standard has been assumed by European countries. As a consequence, different aspects of business accounting reporting will be affected. In particular, fair value has been admitted for real estate assessment. In this paper, we try to highlight the relevance of evaluating this value and the implications for professional real estate appraisal. We have also analyzed possible consequences of this process for the Spanish case

Cambios en las características de los inmigrantes durante la crisis económica

Exponemos a continuación uno de los pocos trabajos de investigación del fenómeno inmigratorio en España, que se focaliza en un aspecto cualitativo importante como es el de la formación o educación previamente adquirida en los países de origen, y en la formación o educación de aquellos inmigrantes con nivel de estudios superiores o medios. Es precisamente, la confusión de los trabajos reales y la dimensión simbólica de los trabajos atribuidos a la mayor formación o preparación, una de las claves de estudio que hemos realizado: ¿Qué trabajo hacían y qué expectativas tanto laborales como vitales expresaban los inmigrantes que vinieron a España con un nivel de educación que, supuestamente, les destinaba a empleos más calificados

Educación emprendedora: fomentando el emprendimiento entre el alumnado

El proyecto de innovación y mejora de la calidad docente, con título “Educación emprendedora: fomentando el emprendimiento entre el alumnado”, ha identificado y desarrollado prácticas y contenidos capaces de fomentar de manera real el emprendimiento entre el alumnado. Este propósito permitió, por un lado, ahondar en cómo la educación universitaria puede contribuir a incrementar el espíritu emprendedor del alumnado y, por otro lado, como promover de forma efectiva la creación de nuevas empresas por los alumnos

Mindfulness dirigido a estudiantes de Educación Social: programa de formación y su impacto en entidades socio-educativas

Mindfulness conocida también como “atención plena” o “conciencia plena” (e.g. Baer, 2003; Kabat-Zinn, 1990, 2003a, 2003b; Mañas, 2009; Miró, 2006; Simón, 2006; Vallejo, 2006) es una técnica de meditación “centrada en el presente, no elaborativa ni condenatoria, en la cual cada pensamiento, sentimiento o sensación que surge en el campo atencional es reconocido y aceptado tal y como es” (e.g. Kabat-Zinn, 2003a, 2003b; Shapiro y Schwartz, 2000; Segal et al., 2002). Así la meditación tiene como componente principal la concentración y la capacidad de mantener la atención de manera consciente en la mente, de ahí, que su práctica continua permita al cuerpo adquirir altos niveles de relajación. El proyecto de innovación se ha diseñado bajo dos objetivos generales dirigidos principalmente a estudiantes de Educación Social. El primero, centrado en la formación y el segundo, en la aplicación del Mindfulness en las prácticas curriculares que realizan dichos estudiantes: 1.Diseñar y evaluar la eficacia de un programa formativo introductorio de entrenamiento en Mindfulness dirigido a estudiantes de Educación Social, para reducir el nivel de estrés percibido y aumentar el bienestar psicológico, la atención plena y la compasión. 2.Valorar intervenciones en Mindfulness llevadas a cabo por estudiantes de Educación Social quienes han recibido formación en atención plena, en las entidades en donde realizan sus prácticas. Los resultados del programa señalan una disminución del estrés percibido y un incremento en el bienestar bienestar, atención plena y compasión

BRAF V600E mutational load as a prognosis biomarker in malignant melanoma

Analyzing the mutational load of driver mutations in melanoma could provide valuable information regarding its progression. We aimed at analyzing the heterogeneity of mutational load of BRAF V600E in biopsies of melanoma patients of different stages, and investigating its potential as a prognosis factor. Mutational load of BRAF V600E was analyzed by digital PCR in 78 biopsies of melanoma patients of different stages and 10 nevi. The BRAF V600E load was compared among biopsies of different stages. Results showed a great variability in the load of V600E (0%-81%). Interestingly, we observed a significant difference in the load of V600E between the early and late melanoma stages, in the sense of an inverse correlation between BRAF V600E mutational load and melanoma progression. In addition, a machine learning approach showed that the mutational load of BRAF V600E could be a good predictor of metastasis in stage II patients. Our results suggest that BRAF V600E is a promising biomarker of prognosis in stage II patients.This research was supported by the Basque Government (grants ELKARTEK-KK2016-036 and KK2017-041 to MDB, grant IT1138-16 to SA and predoctoral fellowship PRE_2014_1_419 to AS), and by the University of the Basque Country (UPV/EHU) (grant GIU17/066). The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript

Incidence, associated factors and clinical impact of severe infections in a large, multicentric cohort of patients with systemic lupus erythematosus

OBJECTIVES: To estimate the incidence of severe infection and investigate the associated factors and clinical impact in a large systemic lupus erythematosus (SLE) retrospective cohort. METHODS: All patients in the Spanish Rheumatology Society Lupus Registry (RELESSER) who meet ?4 ACR-97 SLE criteria were retrospectively investigated for severe infections. Patients with and without infections were compared in terms of SLE severity, damage, comorbidities, and demographic characteristics. A multivariable Cox regression model was built to calculate hazard ratios (HRs) for the first infection. RESULTS: A total of 3658 SLE patients were included: 90% female, median age 32.9 years (DQ 9.7), and mean follow-up (months) 120.2 (±87.6). A total of 705 (19.3%) patients suffered ?1 severe infection. Total severe infections recorded in these patients numbered 1227. The incidence rate was 29.2 (95% CI: 27.6-30.9) infections per 1000 patient years. Time from first infection to second infection was significantly shorter than time from diagnosis to first infection (p < 0.000). Although respiratory infections were the most common (35.5%), bloodstream infections were the most frequent cause of mortality by infection (42.0%). In the Cox regression analysis, the following were all associated with infection: age at diagnosis (HR = 1.016, 95% CI: 1.009-1.023), Latin-American (Amerindian-Mestizo) ethnicity (HR = 2.151, 95% CI: 1.539-3.005), corticosteroids (?10mg/day) (HR = 1.271, 95% CI: 1.034-1.561), immunosuppressors (HR = 1.348, 95% CI: 1.079-1.684), hospitalization by SLE (HR = 2.567, 95% CI: 1.905-3.459), Katz severity index (HR = 1.160, 95% CI: 1.105-1.217), SLICC/ACR damage index (HR = 1.069, 95% CI: 1.031-1.108), and smoking (HR = 1.332, 95% CI: 1.121-1.583). Duration of antimalarial use (months) proved protective (HR = 0.998, 95% CI: 0.997-0.999). CONCLUSIONS: Severe infection constitutes a predictor of poor prognosis in SLE patients, is more common in Latin-Americans and is associated with age, previous infection, and smoking. Antimalarials exerted a protective effect.Spanish Foundation of Rheumatology. FIS/ISCIII (grant number PI11/02857). Dr. Pego-Reigosa is supported by Grant 316265 (BIOCAPS) from the European Union 7th Framework Programme (FP7/REGPOT-2012–2013.1)

Comprehensive description of clinical characteristics of a large systemic Lupus Erythematosus Cohort from the Spanish Rheumatology Society Lupus Registry (RELESSER) with emphasis on complete versus incomplete lupus differences

Systemic lupus erythematosus (SLE) is an autoimmune disease characterized by multiple organ involvement and pronounced racial and ethnic heterogeneity. The aims of the present work were (1) to describe the cumulative clinical characteristics of those patients included in the Spanish Rheumatology Society SLE Registry (RELESSER), focusing on the differences between patients who fulfilled the 1997 ACR-SLE criteria versus those with less than 4 criteria (hereafter designated as incomplete SLE (iSLE)) and (2) to compare SLE patient characteristics with those documented in other multicentric SLE registries. RELESSER is a multicenter hospital-based registry, with a collection of data from a large, representative sample of adult patients with SLE (1997 ACR criteria) seen at Spanish rheumatology departments. The registry includes demographic data, comprehensive descriptions of clinical manifestations, as well as information about disease activity and severity, cumulative damage, comorbidities, treatments and mortality, using variables with highly standardized definitions. A total of 4.024 SLE patients (91% with ≥4 ACR criteria) were included. Ninety percent were women with a mean age at diagnosis of 35.4 years and a median duration of disease of 11.0 years. As expected, most SLE manifestations were more frequent in SLE patients than in iSLE ones and every one of the ACR criteria was also associated with SLE condition; this was particularly true of malar rash, oral ulcers and renal disorder. The analysis-adjusted by gender, age at diagnosis, and disease duration-revealed that higher disease activity, damage and SLE severity index are associated with SLE [OR: 1.14; 95% CI: 1.08-1.20 (P < 0.001); 1.29; 95% CI: 1.15-1.44 (P < 0.001); and 2.10; 95% CI: 1.83-2.42 (P < 0.001), respectively]. These results support the hypothesis that iSLE behaves as a relative stable and mild disease. SLE patients from the RELESSER register do not appear to differ substantially from other Caucasian populations and although activity [median SELENA-SLEDA: 2 (IQ: 0-4)], damage [median SLICC/ACR/DI: 1 (IQ: 0-2)], and severity [median KATZ index: 2 (IQ: 1-3)] scores were low, 1 of every 4 deaths was due to SLE activity. RELESSER represents the largest European SLE registry established to date, providing comprehensive, reliable and updated information on SLE in the southern European population