El teletrabajo desde una perspectiva laboral y fiscal

Durante la pandemia mundial por covid19, se introdujo una nueva modalidad en el ámbito laboral, que es conocida como teletrabajo. El teletrabajo implica que el trabajador se queda en casa y realiza sus tareas laborales desde su hogar. Esta modalidad implica una reducción de gastos para la empresa, que los mismos pasan a ser atribuidos y soportados por el trabajador. Sin embargo, Ley 10/2021, de 9 de julio, de Trabajo a Distancia, impone una compensación de los mismos además de una dotación de medios para realizar las tareas laborales desde el hogar. Esta compensación y dotación de medios tendrán una consideración especial en el ámbito de cotización y en el ámbito de tributación del trabajador en materia del Impuesto sobre la Renta de Personas Físicas.During the global pandemic by covid19, a new modality was introduced in the labour field, which is known as telecommuting or teleworking. Telecommuting implies that the worker stays at home and performs their work tasks from their living place. This modality implies a reduction of expenses for the company, which are attributed and bearded by the worker. However, Law 10/2021, of July 9, on Remote Work, imposes a compensation for them in addition to a provision of means to carry out the work tasks from home. This compensation and provision of means will have special consideration in the field of social security contribution and in the field of taxation of the worker in terms of Personal Income Tax

Spin Caloritronics

This is a brief overview of the state of the art of spin caloritronics, the science and technology of controlling heat currents by the electron spin degree of freedom (and vice versa).Comment: To be published in "Spin Current", edited by S. Maekawa, E. Saitoh, S. Valenzuela and Y. Kimura, Oxford University Pres

Detection of Crimean-Congo Hemorrhagic Fever Virus Markers in Samples of Ixodes Ticks Collected in the Territory of the Republic of Guinea

Objective of the study. This work was carried out to identify markers (antigen and RNA) of CrimeanCongo hemorrhagic fever (CCHF) virus in samples from ticks, collected in all landscape-geographical areas of Guinea: Lower, Middle, Upper and Forest, to obtain up-to-date data on the distribution of the pathogen in the country.Materials and methods. Total of 4276 specimens of 8 species of ticks collected in 2016–2019 in the territory of the Republic of Guinea were studied, which were compiled into 1406 samples. Ectoparasites were collected from livestock animals, dogs, and small mammals. Viral antigen was detected using enzyme immunoassay (ELISA). The presence of RNA of the CCHF virus was determined by reverse transcription polymerase chain reaction (RT-PCR).Results and discussion. As a result of the studies, the antigen of the CCHF virus was detected in 21 samples (1.5 %), and RNA – in 37 (2.6 %). All samples, in which the viral antigen was detected, contained RNA of the CCHF virus. Positive results were obtained in samples from all geographical areas of the country. The main vectors and reservoirs of the pathogen in Guinea are ticks of the species Rh. sanguineus, Rh. geigyi, Rh. annulatus and Am. variegatum. The data obtained confirm the previously available information on the possibility of the pathogen circulation in this region and determine the need for further study of the spread of the CCHF virus in the territory of the Republic of Guinea

Evaluating the Effects of SARS-CoV-2 Spike Mutation D614G on Transmissibility and Pathogenicity.

Global dispersal and increasing frequency of the SARS-CoV-2 spike protein variant D614G are suggestive of a selective advantage but may also be due to a random founder effect. We investigate the hypothesis for positive selection of spike D614G in the United Kingdom using more than 25,000 whole genome SARS-CoV-2 sequences. Despite the availability of a large dataset, well represented by both spike 614 variants, not all approaches showed a conclusive signal of positive selection. Population genetic analysis indicates that 614G increases in frequency relative to 614D in a manner consistent with a selective advantage. We do not find any indication that patients infected with the spike 614G variant have higher COVID-19 mortality or clinical severity, but 614G is associated with higher viral load and younger age of patients. Significant differences in growth and size of 614G phylogenetic clusters indicate a need for continued study of this variant

Need for speed: Examining protein behavior during cryoEM grid preparation at different timescales

A host of new technologies are under development to improve the quality and reproducibility of cryoelectron microscopy (cryoEM) grid preparation. Here we have systematically investigated the preparation of three macromolecular complexes using three different vitrification devices (Vitrobot, chameleon, and a time-resolved cryoEM device) on various timescales, including grids made within 6 ms (the fastest reported to date), to interrogate particle behavior at the air-water interface for different timepoints. Results demonstrate that different macromolecular complexes can respond to the thin-film environment formed during cryoEM sample preparation in highly variable ways, shedding light on why cryoEM sample preparation can be difficult to optimize. We demonstrate that reducing time between sample application and vitrification is just one tool to improve cryoEM grid quality, but that it is unlikely to be a generic “silver bullet” for improving the quality of every cryoEM sample preparation