Progress and prospects for research of Wine Tourism in Portugal

Wine producers in Portugal have begun to see tourism as an opportunity to diversify their profit margins. With the growing importance of enology universities have established greater research into the subject and to organize the existing bibliography. Thus, this paper presents a panorama of the articles on wine tourism 2003 to 2018 with a critical analysis of characteristics and trends in the Portuguese context. The literature review covers all the completed publications in English, Portuguese and Spanish in journals indexed in Scopus, Web of Science, Scielo and Spell. A total of 36 articles were examined after eliminating duplicates, dissertations and theses. The main conclusions are that wineries tend to be organized by routes with scant literature relating to other routes and wine regions outside Portugal.publishersversionpublishe

EFFECT OF TAX AGGRESSIVENESS ON CEO TURNOVER

This study verifies the influence of corporate tax aggressiveness on replacing the Chief Executive Officer - CEO. Tax Aggressiveness can be a determinant of CEO turnover in companies listed on the Brazilian stock exchange B3. Efficient tax planning is essential for any organization, being a manager's duty to avoid paying unnecessary taxes. Methodologically, the study uses three tax aggressiveness metrics to verify the nature of this relationship from 2010 to 2016, ranking the results by quintile and identifying the high and low extremes of tax aggressiveness. Also, control variables were used to reduce the bias of the proposed regression. Two of the proxies of tax aggressiveness, Cash Effective Tax Rate Long Run Effective Tax Rate, showed significant low tax aggressiveness. The results evidence that less tax aggressive CEOs are more likely to be replaced. For managers, the findings reinforce that tax planning is a determinant factor to remain in the position

Methodology to Determine the Management of Demand in Recharging Electric Vehicles in Vertically Integrated Markets Includes Photovoltaic Solar Generation

[EN] The high penetration of photovoltaic solar generation and electric vehicles in developing countries and with vertically integrated electricity markets with restrictive regulatory policies enhance demand management and the participation of prosumers in optimizing their resources. In this sense, the research presents a demand management methodology based on the prosumer model for recharging electric vehicles through optimization based on linear programming to minimize recharging costs, considering the stochasticity of the solar radiation variables, vehicular mobility patterns, consumer preferences, and optimal location of charging stations through surveys and predictive tools such as PVsyst and GAMS, in such a way that the energy demand for recharging electric vehicles is met. This way, the methodology reduces power demand peaks and mitigates the economic and technical impact on distribution networks. This case study has been modelled with real information from electric vehicles, distribution networks, and surveys in Cuenca, Ecuador.This research received funding from the energy research group of the Salesian Polytechnic University of Cuenca-Ecuador.Toledo-Orozco, M.; Martinez, L.; Quito, H.; Quizhpi, F.; Álvarez, C.; Morales, D. (2022). Methodology to Determine the Management of Demand in Recharging Electric Vehicles in Vertically Integrated Markets Includes Photovoltaic Solar Generation. Energies. 15(24):1-24. https://doi.org/10.3390/en15249590124152

Expression of MICA, MICB and NKG2D in human leukemic myelomonocytic and cervical cancer cells

<p>Abstract</p> <p>Background</p> <p>Cancer cells are known to secrete the stress molecules MICA and MICB that activate cytotoxicity by lymphocytes and NK cells through their NKG2D receptor as a mechanism of immunological defense. This work was undertaken to evaluate if cancer cells can also express this receptor as a possible mechanisms of depletion of MIC molecules and thus interfere with their immune recognition.</p> <p>Methods</p> <p>Myelomonocytic leukemic (TPH-1 and U-937) and cervical cancer (CALO and INBL) cell lines were evaluated by Western Blot, ELISA, flow cytometry and immunocytochemistry to evaluate their capacity to express and secrete MICA and MICB and to be induced to proliferate by these molecules as well as to express their receptor NKG2D. Statistical analysis was performed by two-way ANOVA for time course analysis and Student's t-test for comparison between groups. Values were considered significantly different if p < 0.05.</p> <p>Results</p> <p>THP-1 and U-937 produce and secrete the stress MICA and MICB as shown by Western Blot of lysed cells and by ELISA of their conditioned media. By Western Blot and flow cytometry we found that these cells also express the receptor NKG2D. When THP-1 and U-937 were cultured with recombinant MICA and MICB they exhibited a dose dependent induction for their proliferation. CALO and INBL also produce MICA and MICB and were induced to proliferate by these stress molecules. By Western Blot, flow cytometry and immunocytochemistry we also found that these cells express NKG2D.</p> <p>Conclusions</p> <p>Our novel results that tumor cells can simultaneously secrete MIC molecules and express their receptor, and to be induced for proliferation by these stress molecules, and that tumor epithelial cells can also express the NKG2D receptor that was thought to be exclusive of NK and cytotoxic lymphocytes is discussed as a possible mechanism of immunological escape and of tumor growth induction.</p

Cultura financiera y actitud hacia el endeudamiento con tarjeta de crédito en los estudiantes de las escuelas profesionales de Economía y Contabilidad de la UNPRG – Lambayeque

Como objetivo central se propuso determinar la relación entre la cultura financiera y la actitud hacia el endeudamiento con tarjeta de crédito en los estudiantes de las escuelas profesionales de Economía y Contabilidad de la Universidad Nacional Pedro Ruiz Gallo en el año 2021. La metodología tuvo un enfoque cuantitativo, con un diseño transversal y de nivel correlacional. Se recogió probabilísticamente datos a una muestra conformada por 167 estudiantes de economía y 171 estudiantes de contabilidad. Se aplicó un cuestionario adaptado de Herrera (2019) que consta de 19 ítems con escala tipo Likert, para medir el nivel de Cultura Financiera y una escala de actitudes hacia el endeudamiento, de 11 ítems. Los resultados más resaltantes fueron: el 74% de los estudiantes posee un nivel medio de cultura financiera, el 61.5% posee un nivel medio de Conocimientos en Términos Financieros, el 45.9%, 62.7% y 71.9% posee un nivel medio de habilidades en cuanto a Inversión, Ahorro y Crédito, respectivamente, el 60.4% está en un nivel medio con respecto a sus prácticas para manejar el dinero (dimensión Presupuesto), el 47.3% se ubica en un nivel bajo del alcance y uso de los Productos Financieros; los estudiantes de economía poseen un mayor nivel de cultura financiera que los estudiantes de contabilidad y predomina la actitud austera en más de la mitad de los estudiantes. Finalmente, a partir de los resultados encontrados en la investigación, se aceptó que existe correlación positiva baja entre la Cultura Financiera y la actitud hacia el endeudamiento

Análisis financiero y la rentabilidad en la empresa Inversiones y Representaciones Mafersa S.A.C.

Esta investigación tuvo como objetivo general, determinar la incidencia de la aplicación del análisis financiero sobre el nivel de rentabilidad de la empresa Inversiones y Representaciones Mafersa S.A.C, en donde se usó como metodología un enfoque cuantitativo, de tipo básica y diseño no experimental. Para lo cual, se consideró como población el personal de la empresa y la muestra el Gerente General de la compañía, las técnicas utilizadas fueron la encuesta y el análisis documental para la recolección de datos de los estados financieros de la empresa. Los resultados presentan que desconocen de la aplicación del análisis financiero y por ello no detectaron las desviaciones que tuvo en su rentabilidad del 2020 al 2021, las cuales fueron una disminución en el ratio de margen neto de 5.0% a 3.4%, el ROA de 2.4% a 1.7%, el ROE de 7.5% a 6.2% y el ratio de margen bruto de 14.6% a 6.8%. Por consiguiente, se concluye que la empresa Inversiones y Representaciones Mafersa S.A.C, debe establecer la aplicación de análisis financiero y capacitar a sus empleados, ya que se encontró desviaciones oportunas en su rentabilidad

Development and Validation of MPS-Based System for Human Appearance Prediction in Challenging Forensic Samples

Forensic DNA phenotyping (FDP) provides the ability to predict the human external traits from unknown sample donors, directly from minute amounts of DNA found at the crime scene. We developed a MPS multiplex assay, with the aim of genotyping all 41 DNA markers included in the HIrisPlex-S system for simultaneous prediction of eye, hair and skin colours. Forensic samples such as blood, skeletal remains, touch DNA, saliva swab, artificially degraded samples together with individuals with known phenotypes and a set of 2800 M control DNA were sequenced on the Ion Torrent platform in order to evaluate the concordance testing results and the forensic suitability of the 41-plex MPS assay. The panel was evaluated by testing a different number of PCR cycles and the volume of reagents for library preparation. The study demonstrated that full and reliable profiles were obtained with 0.1–5 ng, even with high degraded DNA. The increment of the number of PCR cycles results in an improvement of correctly genotyping and phenotyping for samples with low amounts of degraded DNA but higher frequencies of artefacts were found. The high DNA degradation level did not influence the correct genotyping and phenotyping and the critical parameter affecting the result is the quantity of input DNA. Eye and hair colour was predicted in 92.60% of individuals and skin colour in 85.15% of individuals. The results suggest that this MPS assay is robust, highly sensitive and useful for human pigmentation prediction in the forensic genetic field

Securing combined Fog-to-Cloud systems: challenges and directions

Nowadays, fog computing is emerged for providing computational power closer to the users. Fog computing brings real-time processing, lowlatency, geo-distributed and etc. Although, fog computing do not come to compete cloud computing, it comes to collaborate. Recently, Fog-To-Cloud (F2C) continuum system is introduced to provide hierarchical computing system and facilitates fog-cloud collaboration. This F2C continuum system might encounter security issues and challenges due to their hierarchical and distributed nature. In this paper, we analyze attacks in different layer of F2C system and identify most potential security requirements and challenges for the F2C continuum system. Finally, we introduce the most remarkable efforts and trends for bringing secure F2C system.This work is supported by the H2020 projects mF2C (730929). It is also supported by the Spanish Ministry of Economy and Competitiveness and the European Regional Development Fund both under contract RTI2018-094532-B-100.Peer ReviewedPostprint (author's final draft

First record of the American bullfrog <i>Lithobates catesbeianus</i> (Shaw, 1802) in Mendoza province, Argentina

We discovered a well established populationof L. catesbeianus in Mendoza province, San Carlos department, Capiz locality (33° 41’ 11’’S, 68° 59’09’’ W; elevation: 920 m) and other nearby localities at Tunuyán department. This record extends the distribution range of this species 270 km S-SE from Calingasta, San Juan, and 400 km W-SW from Villa Dolores, Córdoba. The regionis part of the Monte phytogeographic province, which is characterized by an arid climate with mean annual temperature of 17.7ºC (mean annual minimum and maximum: -1.4 and 38.0ºC, respectively) and mean annual rainfall of 331.2 mm, which occurs mainly in summer.Asociación Herpetológica Argentina (AHA