Sociedades de capital-impuesto a las ganancias

El propósito del presente trabajo es abordar el tratamiento que se les da a las sociedades de capital según la ley de impuesto a las ganancias en nuestro país. El análisis está esquematizado en capítulos, en los cuales se tratan los principales temas que forman parte de la vida y actividad de las mismas, tales como la distribución de dividendos a sus socios o la disposición de fondos a favor de terceros, entre otros. También, se realiza una breve descripción del impuesto con el objetivo de entender el mecanismo aplicable a estas sociedades. En la actualidad, en el ámbito tributario, la mayoría de los conflictos existentes entre el fisco y los contribuyentes, más específicamente las Sociedades de Capital, tienen su origen por un lado en la falta de claridad que existe en las normas que regulan los distintos institutos aplicables a las mismas, y por el otro en las múltiples opiniones vertidas por la doctrina y el propio fisco. Esto tiene como consecuencia que frente a un mismo caso no siempre se arribe a la misma interpretación y solución, lo cual puede traer consecuencias para el contribuyente.Fil: Naves, María Florencia. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Gatti, María Laura. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

Connection between inelastic x-ray scattering and complementary x-ray spectroscopies: probing excitons at Al K and L1 edges of α\alpha-Al2_2O3_3

We present an ab initio study of core excitations at the aluminum K and L1 edges in ${\alpha}$-Al2O3 within an all-electron many-body perturbation theory (MBPT) framework. Calculated XAS reveals excellent agreement with experiments, highlighting the dipole-forbidden nature of the pre-peak, which in experiments is enabled by sp mixing due to atomic vibrations. Non-resonant inelastic X-ray scattering (NRIXS) is employed to go beyond the dipole approximation and probe transition channels with s, p, and d character, enhancing multipole transitions that contribute to the pre-peak. The RIXS spectra at K and L1 edges are remarkably similar, opening the way to soft X-ray RIXS experiments to probe semi-core s states. The RIXS calculations reveal two distinct regimes based on the behavior with incoming photon energy ($\omega_1$). For $\omega_1$ in resonance with the XAS threshold, we observe Raman-like behavior, where the RIXS spectra show significant dependence on $\omega_1$ , reflecting the coupling between absorption and emission processes. For higher $\omega_1$ , above the XAS threshold, the study reveals fluorescence features that appear at constant emission energy, and can be explained via X-ray emission spectroscopy (XES)

Da Il materiale e l’immaginario a La vita immaginata: prospettive di periodizzazione della poesia contemporanea

Un’analisi diacronica dei dati relativi alla periodizzazione e al canone in alcune antologie scolastiche degli ultimi quarant’anni - da Il materiale e l’immaginario di Ceserani e De Federicis a La vita immaginata di Prandi – è foriera di una storia della didattica della poesia contemporanea e ne chiarisce alcune linee epistemologiche. A questa ricognizione è dedicata la prima parte del contributo. Nella seconda parte viene proposta una mappa di orientamento, ad uso degli insegnanti, che può essere utile per tradurre nella prassi didattica un quadro ancora variegato e fluido.A diachronic analysis of periodization and canon data in some school anthologies of the last forty years - from Ceserani and De Federicis’s Il materiale e l’immaginario to Prandi’s La vita immaginata - brings along a history of the didactics of contemporary poetry and clarifies some of its epistemological facets. The first part of the contribution is dedicated to this reconnaissance. In the second part an orientation map is proposed, for the use of teachers, which can be useful for translating into teaching practice a still varied and fluid framework

Hacia una educación científica y tecnológica para el desarrollo de una sociedad laica y plural

Este trabajo propone como tesis central que la educación en ciencia y tecnología promueve la construcción de una sociedad laica. Esta tesis a priori parece un lugar común y poco conflictivo, tanto por el surgimiento y desarrollo conjunto del positivismo y la laicidad, como por el rol preponderante que parece dársele a la formación en ciencia y tecnología en los discursos políticos sobre planes educativos. Lo que se pondrá en discusión será el tipo de educación científica que puede aportar a crear sentido sobre la laicidad. Se argumentará que una formación dogmática de la ciencia u orientada únicamente a la aplicación tecnológica no cumple, lo que debería ser el rol fundamental de cualquier formación en una sociedad democrática, la de crear sujetos críticos y tolerantes. La ciencia y tecnología debe ser tratada y estudiada en su contexto social amplió para que así libere en el individuo todo el potencial creativo y emancipador que tuvo y tiene en la construcción de la laicidad. Solamente si se entiende a la ciencia y tecnología siendo producto y productor de su contexto puede defenderse como una parte irreductible de los saberes que una sociedad democrática debe trasmitir de una generación a otra

The analysis of pendolino (peo) mutants reveals differences in the fusigenic potential among Drosophila telomeres

Drosophila telomeres are sequence-independent structures that are maintained by transposition to chromosome ends of three specialized retroelements (HeT-A, TART and TAHRE; collectively designated as HTT) rather than telomerase activity. Fly telomeres are protected by the terminin complex (HOAP-HipHop-Moi-Ver) that localizes and functions exclusively at telomeres and by non-terminin proteins that do not serve telomere-specific functions. Although all Drosophila telomeres terminate with HTT arrays and are capped by terminin, they differ in the type of subtelomeric chromatin; the Y, XR, and 4L HTT are juxtaposed to constitutive heterochromatin, while the XL, 2L, 2R, 3L and 3R HTT are linked to the TAS repetitive sequences; the 4R HTT is associated with a chromatin that has features common to both euchromatin and heterochromatin. Here we show that mutations in pendolino (peo) cause telomeric fusions (TFs). The analysis of several peo mutant combinations showed that these TFs preferentially involve the Y, XR and 4th chromosome telomeres, a TF pattern never observed in the other 10 telomere-capping mutants so far characterized. peo encodes a non-terminin protein homologous to the E2 variant ubiquitin-conjugating enzymes. The Peo protein directly interacts with the terminin components, but peo mutations do not affect telomeric localization of HOAP, Moi, Ver and HP1a, suggesting that the peodependent telomere fusion phenotype is not due to loss of terminin from chromosome ends. peo mutants are also defective in DNA replication and PCNA recruitment. However, our results suggest that general defects in DNA replication are unable to induce TFs in Drosophila cells. We thus hypothesize that DNA replication in Peodepleted cells results in specific fusigenic lesions concentrated in heterochromatinassociated telomeres. Alternatively it is possible that Peo plays a dual function being independently required for DNA replication and telomere capping

Isolation and deduced amino acid sequence of the gene encoding gp115, a yeast glycophospholipid-anchored protein containing a serine-rich region.

Abstract gp115 is a N- and O-glycosylated protein of Saccharomyces cerevisiae. It is also modified by addition of glycosylphosphatidylinositol, which anchors the protein to the plasma membrane. The gene encoding gp115 (GGP1) has been cloned by a two-step procedure. By an immunoscreening of a yeast genomic DNA library in the expression vector lambda gt11, a 3'-terminal 0.9-kilobase portion of the gene has been isolated and then used as a molecular probe to screen a yeast genomic DNA library in YEp24. In this way, the whole GGP1 gene has been cloned. Its identity with the gp115 gene has been confirmed by gene disruption, which has also indicated that the function of gp115 is not essential for cell viability. The features of the sequence are also entirely consistent with it corresponding to the gp115 gene. The nucleotide sequence of GGP1 predicts a 60-kDa polypeptide, in agreement with the molecular mass of the gp115 precursor detected in sec53 mutant cells at restrictive temperature. Two hydrophobic sequences, one NH2- and the other COOH-terminal were found. The former has the features of the cleavable signal sequence, which allows the entry of proteins in the secretory pathway. The latter could be the signal sequence that has to be removed during the addition of glycosylphosphatidylinositol. The predicted amino acid sequence of gp115 shows 10 sequons for N-glycosylation and a high proportion of serine-threonine residues (22%) that could provide several sites for O-glycosylation. The unusual concentration of 27 serines in the COOH-terminal portion of the protein shares homology with a similar polyserine repeat of the serine repeat antigen (SERA protein) of Plasmodium falciparum. A two-dimensional analysis of the "in vitro" translational product of the GGP1 mRNA has been carried out, allowing the identification of the "in vivo" gp115 precursor in a two-dimensional gel

Nitrogen- and Fluorine-Doped Carbon Nanohorns as Efficient Metal-Free Oxygen Reduction Catalyst: Role of the Nitrogen Groups

The search of active, stable and low costs catalysts for the oxygen reduction reaction (ORR) is crucial for the extensive use of fuel cells and metal–air batteries. The development of metal-free catalysts, instead of platinum-based materials, can dramatically reduce the cost and increase the efficiency of these devices. In this work, carbon nanohorns (CNHs) have been covalently functionalized with N-containing heterocycles by the Tour reaction protocol and tested as metal-free ORR catalysts. The insertion of N-functionalities favored the complete reduction of oxygen to hydroxyl ions, while their absence favored the production of hydrogen peroxide. With the aim of determining the N-species responsible for the ORR activity of CNHs, photoemission and electrochemical measurements were combined. Results suggest that protonated N is the main species involved in the ORR process, facilitating the adsorption of oxygen, with their consequent reduction to neutral hydrogenated N species

O-linked oligosaccharides in yeast glycosyl phosphatidylinositol-anchored protein gp115 are clustered in a serine-rich region not essential for its function

Abstract The protein gp115 is an exocellular yeast glycoprotein modified by O- and N-glycosylation and attached to the plasma membrane through a glycosylphosphatidylinositol. The more remarkable structural feature in gp115 is the presence of a 36-amino acid serine-rich region. Similar sequences have been found in mammalian glycoproteins, such as the low density lipoprotein receptor, the decay-accelerating factor, and the mucins, where they are targets of multiple sites of O-glycosylation. The modification of these regions greatly influences their conformation and gives rise to "rodlike" structures. In this work, we have deleted or duplicated the Ser-rich region of gp115. The analysis of the size and glycosylation state of both mutant proteins indicates that about 52% of the total contribution of the O-glycosylation to the mass of the protein is concentrated in this region. The phenotype of ggp1 null mutant expressing the mutant proteins was also analyzed to understand if this region is important for gp115 function. The defects of slow growth rate and resistance to zymolyase of the ggp1 cells are completely complemented by both mutant proteins, suggesting that this region could be dispensable for gp115 function. A tentative model of gp115 structure is presented on the basis of the obtained data

Acute Respiratory Distress in Patient with Laryngeal Schwannoma

Schwannoma is a neurogenic benign tumour arising from the proliferation of Schwann cells present in the peripheral nerve sheath of myelinated nerves. This proliferation can hypothetically appear in every anatomic region of the human body, but the nerve sheath tumors rarely occur within the larynx. In this paper the authors discuss the case of a 74-year-old female who presented to Emergency Unit (EU) for an important acute respiratory distress. Airway flexible endoscopy revealed a bulky mass of the aryepiglottic fold measuring 3.5 cm in diameter. The patient underwent tracheotomy and a single-step surgical excision treatment of the mass which was recognized as a schwannoma at pathological examination. Tracheotomy was closed 2 weeks postoperatively. After 18 months of followup, the patient is alive and free of disease and her voice had improved markedly