El buen gobierno fiscal en la reforma mercantil del 2014 ¿Cómo introducir el tax control framework en el modelo COSO?

Treballs Finals de Grau de Dret / Administració i Direcció d'Empreses . Universitat de Barcelona. Curs: 2015-2016. Tutors: Tutors: José Andrés Rozas i María Dolores TorregrosaCon este trabajo se pretende llevar a cabo una exposición de cómo ha afectado la reforma mercantil en las sociedades de capital, en especial a las sociedades cotizadas. Además, como algo novedoso, hacer una propuesta de la manera de introducir el tax control framework dentro del sistema de control de riesgos corporativos que tienen implantadas la mayoría de sociedades

Characterization of carbofuran degrading bacteria obtained from potato cultivated soils with different pesticide application records / caracterización de bacterias degradadoras de carbofuran obtenidas de suelos bajo cultivo de papa y con diferente histor

Abstract. Eighty-two bacterial isolates with potential Carbofurandegradation activity (Furadan®3SC) were obtained from soilscultivated with the potato variety Unica (Solanum tuberosum)in Silos, Norte de Santander (Colombia), with different recordsof pesticide application. The bacteria were selected for theirability to grow at 25 °C for 72 h in media containing 200 mgL-1 of analytical Carbofuran as the sole source of carbon and/or nitrogen. The results showed that ten isolates, 12% of those obtained, grew in the culture media. Eight of theses isolates were obtained from soils with a high pesticide exposure (eight years of application), and identified, by macroscopic, microscopic and biochemical characteristics, as Sphingomonas paucimobilis. The other two were obtained from soils with three years and one year of application and were identified as Pseudomonas aeruginosa and Yersinia pseudotuberculosis, respectively. Subsequently, these bacteria were tested for their ability of hydrolytic degradation of Carbofuran; the results show that the pesticide was degraded only by the isolates of Sphingomonas paucimobilis for 72 h. The results obtained in the in vitro tests show the bacterial metabolic capacity for the biodegradation of Carbofuran, highlighting the potential use of the bacteria for future field evaluation tests in places where residues of the pesticide may exist, as an alternative to control the impact that N-methyl carbamate pesticides have on the environment and human health. / Resumen. Ochenta y dos aislamientos bacterianos con actividad potencial de degradación de Carbofuran (Furadan®3SC), fueron obtenidos de suelos, cultivados con papa (Solanum tuberosum) variedad Única, del municipio de Silos, Norte de Santander (Colombia) con diferente historia de aplicación del plaguicida. Las bacterias fueron seleccionadas por su capacidad para crecer a 25 °C durante 72 h, en medios de cultivo conteniendo 200 mg L-1 de Carbofuran analítico como única fuente de carbono y/o nitrógeno.Los resultados mostraron que diez aislamientos correspondientes al 12 % de los obtenidos, crecieron en el medio de cultivo. Ocho de los aislamientos fueron obtenidos del suelo con mayor historia de exposición al plaguicida (ocho años de aplicación), e identificados por características macroscópicas, microscópicas y bioquímicas como Sphingomonas paucimobilis. Los otros dos fueron obtenidos de suelos con tres y un año de aplicación y caracterizados como Pseudomonas aeruginosa y Yersinia pseudotuberculosis, respectivamente. Posteriormente, estasbacterias fueron evaluadas por su capacidad para degradarCarbofuran por vía hidrolítica, demostrando que el plaguicida fue degradado únicamente por los aislamientos de Sphingomonas paucimobilis durante un tiempo de 72 h. Los resultados obtenidos en los ensayos in vitro denotan la capacidad metabólica que tienen estas bacterias para la biodegradación de Carbofuran, destacando su potencial utilización para futuros ensayos de evaluación en campo, en lugares en donde pueda existir residualidad del plaguicida, como alternativa para controlar el posible impacto que tienen los plaguicidas N-metilcarbamatos en el medio ambiente y en la salud humana

Effectiveness and safety of anti-CGRP monoclonal antibodies in patients over 65 years: a real-life multicentre analysis of 162 patients

Background Anti-CGRP monoclonal antibodies have shown notable effectiveness and tolerability in migraine patients; however, data on their use in elderly patients is still lacking, as clinical trials have implicit age restrictions and real-world evidence is scarce. In this study, we aimed to describe the safety and effectiveness of erenumab, galcanezumab and fremanezumab in migraine patients over 65 years old in real-life. Methods In this observational real-life study, a retrospective analysis of prospectively collected data from 18 different headache units in Spain was performed. Migraine patients who started treatment with any anti-CGRP monoclonal antibody after the age of 65 years were included. Primary endpoints were reduction in monthly migraine days after 6 months of treatment and the presence of adverse effects. Secondary endpoints were reductions in headache and medication intake frequencies by months 3 and 6, response rates, changes in patient-reported outcomes and reasons for discontinuation. As a subanalysis, reduction in monthly migraine days and proportion of adverse effects were also compared among the three monoclonal antibodies. Results A total of 162 patients were included, median age 68 years (range 65-87), 74.1% women. 42% had dyslipidaemia, 40.3% hypertension, 8% diabetes, and 6.2% previous cardiovascular ischaemic disease. The reduction in monthly migraine days at month 6 was 10.17.3 days. A total of 25.3% of patients presented adverse effects, all of them mild, with only two cases of blood pressure increase. Headache and medication intake frequencies were significantly reduced, and patient-reported outcomes were improved. The proportions of responders were 68%, 57%, 33% and 9% for reductions in monthly migraine days >= 30%,>= 50%,>= 75% and 100%, respectively. A total of 72.8% of patients continued with the treatment after 6 months. The reduction in migraine days was similar for the different anti-CGRP treatments, but fewer adverse effects were detected with fremanezumab (7.7%). Conclusions Anti-CGRP mAbs are safe and effective treatments in migraine patients over 65 years old in real-life clinical practice

Single nucleotide variations in ZBTB46 are associated with post-thrombolytic parenchymal haematoma

Haemorrhagic transformation is a complication of recombinant tissue-plasminogen activator treatment. The most severe form, parenchymal haematoma, can result in neurological deterioration, disability, and death. Our objective was to identify single nucleotide variations associated with a risk of parenchymal haematoma following thrombolytic therapy in patients with acute ischaemic stroke. A fixed-effect genome-wide meta-analysis was performed combining two-stage genome-wide association studies (n = 1904). The discovery stage (three cohorts) comprised 1324 ischaemic stroke individuals, 5.4% of whom had a parenchymal haematoma. Genetic variants yielding a P-value < 0.05 1 x 10(-5) were analysed in the validation stage (six cohorts), formed by 580 ischaemic stroke patients with 12.1% haemorrhagic events. All participants received recombinant tissue-plasminogen activator; cases were parenchymal haematoma type 1 or 2 as defined by the European Cooperative Acute Stroke Study (ECASS) criteria. Genome-wide significant findings (P < 5 x 10(-8)) were characterized by in silica functional annotation, gene expression, and DNA regulatory elements. We analysed 7 989 272 single nucleotide polymorphisms and identified a genome-wide association locus on chromosome 20 in the discovery cohort; functional annotation indicated that the ZBTB46 gene was driving the association for chromosome 20. The top single nucleotide polymorphism was rs76484331 in the ZBTB46 gene [P = 2.49 x 10(-8); odds ratio (OR): 11.21; 95% confidence interval (CI): 4.82-26.55]. In the replication cohort (n = 580), the rs76484331 polymorphism was associated with parenchymal haematoma (P = 0.01), and the overall association after meta-analysis increased (P = 1.61 x 10(-8), OR: 5.84; 95% CI: 3.16-10.76). ZBTB46 codes the zinc finger and BTB domain-containing protein 46 that acts as a transcription factor. In silica studies indicated that ZBTB46 is expressed in brain tissue by neurons and endothelial cells. Moreover, rs76484331 interacts with the promoter sites located at 20q13. In conclusion, we identified single nucleotide variants in the ZBTB46 gene associated with a higher risk of parenchymal haematoma following recombinant tissue-plasminogen activator treatment.Peer reviewe

Herramientas de comunicación y divulgación musical orientadas a la transferencia: entornos digitales 2.0

Este proyecto tiene como objeto la formación sobre recursos y herramientas de comunicación y divulgación musical en espacios 2.0, con el fin de utilizarlas en el aula y fomentar la transferencia y el emprendimiento en el ámbito de la musicología

Expansion of Signal Transduction Pathways in Fungi by Extensive Genome Duplication

[EN] Plants and fungi use light and other signals to regulate development, growth, and metabolism. The fruiting bodies of the fungus Phycomyces blakesleeanus are single cells that react to environmental cues, including light, but the mechanisms are largely unknown [1]. The related fungus Mucor circinelloides is an opportunistic human pathogen that changes its mode of growth upon receipt of signals from the environment to facilitate pathogenesis [2]. Understanding how these organisms respond to environmental cues should provide insights into the mechanisms of sensory perception and signal transduction by a single eukaryotic cell, and their role in pathogenesis. We sequenced the genomes of P. blakesleeanus and M. circinelloides and show that they have been shaped by an extensive genome duplication or, most likely, a whole-genome duplication (WGD), which is rarely observed in fungi [3-6]. We show that the genome duplication has expanded gene families, including those involved in signal transduction, and that duplicated genes have specialized, as evidenced by differences in their regulation by light. The transcriptional response to light varies with the developmental stage and is still observed in a photoreceptor mutant of P. blakesleeanus. A phototropic mutant of P. blakesleeanus with a heterozygous mutation in the photoreceptor gene madA demonstrates that photosensor dosage is important for the magnitude of signal transduction. We conclude that the genome duplication provided the means to improve signal transduction for enhanced perception of environmental signals. Our results will help to understand the role of genome dynamics in the evolution of sensory perception in eukaryotes.European funds (European Regional Development Fund, ERDF); Spanish Ministerio de Economı´a y Competitividad; Junta de Andalucí

PATJ Low Frequency Variants Are Associated with Worse Ischemic Stroke Functional Outcome: A Genome-Wide Meta-Analysis

RATIONALE: Ischemic stroke is among the leading causes of adult disability. Part of the variability in functional outcome after stroke has been attributed to genetic factors but no locus has been consistently associated with stroke outcome. OBJECTIVE: Our aim was to identify genetic loci influencing the recovery process using accurate phenotyping to produce the largest GWAS (genome-wide association study) in ischemic stroke recovery to date. METHODS AND RESULTS: A 12-cohort, 2-phase (discovery-replication and joint) meta-analysis of GWAS included anterior-territory and previously independent ischemic stroke cases. Functional outcome was recorded using 3-month modified Rankin Scale. Analyses were adjusted for confounders such as discharge National Institutes of Health Stroke Scale. A gene-based burden test was performed. The discovery phase (n=1225) was followed by open (n=2482) and stringent joint-analyses (n=1791). Those cohorts with modified Rankin Scale recorded at time points other than 3-month or incomplete data on previous functional status were excluded in the stringent analyses. Novel variants in PATJ (Pals1-associated tight junction) gene were associated with worse functional outcome at 3-month after stroke. The top variant was rs76221407 (G allele, β=0.40, P=1.70×10-9). CONCLUSIONS: Our results identify a set of common variants in PATJ gene associated with 3-month functional outcome at genome-wide significance level. Future studies should examine the role of PATJ in stroke recovery and consider stringent phenotyping to enrich the information captured to unveil additional stroke outcome loci

Global urban environmental change drives adaptation in white clover

Urbanization transforms environments in ways that alter biological evolution. We examined whether urban environmental change drives parallel evolution by sampling 110,019 white clover plants from 6169 populations in 160 cities globally. Plants were assayed for a Mendelian antiherbivore defense that also affects tolerance to abiotic stressors. Urban-rural gradients were associated with the evolution of clines in defense in 47% of cities throughout the world. Variation in the strength of clines was explained by environmental changes in drought stress and vegetation cover that varied among cities. Sequencing 2074 genomes from 26 cities revealed that the evolution of urban-rural clines was best explained by adaptive evolution, but the degree of parallel adaptation varied among cities. Our results demonstrate that urbanization leads to adaptation at a global scale

Caracterización de bacterias degradadoras de Carbofuran obtenidas de suelos bajo cultivo de papa y con diferente historia de aplicación de plaguicidas

Eighty-two bacterial isolates with potential Carbofuran degradation activity (Furadan®3SC) were obtained from soils cultivated with the potato variety Unica (Solanum tuberosum) in Silos, Norte de Santander (Colombia), with different records of pesticide application. The bacteria were selected for their ability to grow at 25 °C for 72 h in media containing 200 mg L-1 of analytical Carbofuran as the sole source of carbon and/or nitrogen. The results showed that ten isolates, 12% of those obtained, grew in the culture media. Eight of theses isolates were obtained from soils with a high pesticide exposure (eight years of application), and identified, by macroscopic, microscopic and biochemical characteristics, as Sphingomonas paucimobilis. The other two were obtained from soils with three years and one year of application and were identified as Pseudomonas aeruginosa and Yersinia pseudotuberculosis, respectively. Subsequently, these bacteria were tested for their ability of hydrolytic degradation of Carbofuran; the results show that the pesticide was degraded only by the isolates of Sphingomonas paucimobilis for 72 h. The results obtained in the in vitro tests show the bacterial metabolic capacity for the biodegradation of Carbofuran, highlighting the potential use of the bacteria for future field evaluation tests in places where residues of the pesticide may exist, as an alternative to control the impact that N-methyl carbamate pesticides have on the environment and human health. Ochenta y dos aislamientos bacterianos con actividad potencial de degradación de Carbofuran (Furadan®3SC), fueron obtenidos de suelos, cultivados con papa (Solanum tuberosum) variedad Única, del municipio de Silos, Norte de Santander (Colombia) con diferente historia de aplicación del plaguicida. Las bacterias fueron seleccionadas por su capacidad para crecer a 25 °C durante 72 h, en medios de cultivo conteniendo 200 mg L-1 de Carbofuran analítico como única fuente de carbono y/o nitrógeno.Los resultados mostraron que diez aislamientos correspondientes al 12 % de los obtenidos, crecieron en el medio de cultivo. Ocho de los aislamientos fueron obtenidos del suelo con mayor historia de exposición al plaguicida (ocho años de aplicación), e identificados por características macroscópicas, microscópicas y bioquímicas como Sphingomonas paucimobilis. Los otros dos fueron obtenidos de suelos con tres y un año de aplicación y caracterizados como Pseudomonas aeruginosa y Yersinia pseudotuberculosis, respectivamente. Posteriormente, estas bacterias fueron evaluadas por su capacidad para degradar Carbofuran por vía hidrolítica, demostrando que el plaguicida fue degradado únicamente por los aislamientos de Sphingomonas paucimobilis durante un tiempo de 72 h. Los resultados obtenidos en los ensayos in vitro denotan la capacidad metabólica que tienen estas bacterias para la biodegradación de Carbofuran, destacando su potencial utilización para futuros ensayos de evaluación en campo, en lugares en donde pueda existir residualidad del plaguicida, como alternativa para controlar el posible impacto que tienen los plaguicidas N-metilcarbamatos en el medio ambiente y en la salud humana