Discretion in the application of the goodwill impairment test in European banks

In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application. Likewise, an attempt has been made to verify whether such application has been insufficient and late. Through a significant sample, statistical tools already widely used in other studies have been applied to contrast the behavior of entities. The results obtained show that impairment policies have been applied unevenly in each of the countries. These conclusions could support the return to a valuation pattern that takes into account the systematic amortization of goodwill, apart from its impairment. This paper reveals how impairment in European banks has been recognized during a crucial period of time that includes a major financial crisis. The study suggests a discretionary and opportunistic implementation of accounting regulations which does not reveal the economic conditions inherent to the financial activity of the leading European banks, making comparability difficult and, ultimately, making the financial information less relevant.Discrecionalidad en la aplicación del test de deterioro del fondo de comercio en la banca europea Dada la ausencia de amortización del fondo de comercio, el objetivo de esta investigación se concreta en identificar si el test de deterioro, entre los ejercicios 2005 y 2015, primera década de aplicación de las NIIF, ha sido aplicado de manera homogénea y coherente por los 45 mayores bancos europeos. Asimismo, se ha tratado de comprobar si dicha aplicación ha podido ser insuficiente y tardía. A través de una muestra significativa, se han aplicado herramientas estadísticas ampliamente utilizadas en otros estudios, para contrastar el comportamiento de las entidades. Los resultados obtenidos evidencian que las políticas de deterioro han sido aplicadas de manera desigual en cada país. Estas conclusiones podrían soportar la vuelta a un patrón de valoración que considerase la amortización sistemática del fondo de comercio, aparte de su deterioro. El trabajo muestra la aplicación del deterioro en los bancos europeos, durante un periodo temporal de especial importancia, puesto que incluye los años de crisis financiera. El estudio sugiere una implementación de la normativa contable que puede ser calificada de discrecional y oportunista en la contabilización del fondo de comercio

Aproximación a la Ilustración radical francesa: los casos de D'Holbach y Diderot

El presente proyecto estudia el principal foco de la Ilustración radical francesa, en concreto el pensamiento del barón Paul Henri Thiry D'Holbach y Denis Diderot, para analizar el surgimiento de la corriente filosófica que crearon y que recientemente ha sido objeto de atención y debate dentro del ámbito académico. Partiendo de una epistemología empirista y de una ontología fuertemente materialista, y sirviéndose del salón del barón para contrastar y difundir sus ideas, desarrollaron un corpus intelectual cuyo objetivo pasaba por reconstruir la sociedad basándose en criterios tales como la razón, la justicia y la igualdad. El resultado fue una nueva moral universalista, acorde con la naturaleza humana y con la persecución de la felicidad del individuo, que, a pesar de revalorizar las pasiones, las supeditaba a la consecución del bien común

¿Ilustración contra Ilustración? Aproximación a los principales proyectos de cambio social, político y moral ilustrados

De un tiempo a esta parte, ha surgido una nueva interpretación sobre la Ilustración, cuyo principal valedor, Jonathan Israel, defiende su división entre dos grupos: los radicales y los moderados. Los primeros habrían buscado la transformación social a través de una nueva moral basada en la razón, mientras que los segundos, baluartes de la tradición, habrían apoyado al statu quo. El presente trabajo estudia los principales proyectos de cambio social, político y moral ilustrados para, tras analizar sus diferencias y coincidencias, evaluar la idoneidad de dicha división, todo ello sin perder de vista el desafío político cuyas propuestas supusieron para el Antiguo Régimen

Adaptación al Español Europeo de la Evaluación Automatizada de la Memoria Operativa (Automated Working Memory Test Battery -AWMA).

The current study presents the adaptation of Automated Working Memory Assessment into European Spanish, considering the need of calibration for accent and linguistic issues not supported by the version available. For this purpose, verbal material was carefully and properly selected, considering specificities of the European Spanish, in order to control possible effects of psycholinguistic factors, such as word length or lexical frequency, and technical aspects such as stimuli presentation speed and sound quality were also tuned. An exploratory sample of 81 children from 7- to 9-year-old was assessed to confirm that the adaptation is suitable for further use, besides, their scores were contrasted with the Argentinean children. The data showed proper validity and reliability scores, which characterize this version as a useful instrument for research purposes, and its usage in further studies should be encourage to gather normative data for Spaniards.En el presente estudio se presenta la adaptación al idioma Es-pañol Europeo de la Evaluación Automatizada de la Memoria Operativa, habiéndose tenido en cuenta la necesidad de calibración para cuestiones de acento y lingüística que no son compatibles con la versión disponible. Con este propósito, el material verbal fue seleccionado cuidadosa y apropiada-mente, teniendo en cuenta las especificidades del Español Europeo y con el fin de controlar los posibles efectos de los factores psicolingüísticos, tales como la longitud de las palabras o la frecuencia léxica, y aspectos técnicos, como la velocidad de presentación de los estímulos y la calidad de sonido también fueron controlados. Una muestra exploratoria de 81 niños de 7 a 9 años de edad se evaluó para confirmar que la adaptación es adecuada para su empleo posterior. Además las puntuaciones obtenidas se contrastaron con las de niños argentinos. Los datos mostraron una validez adecuada y una puntuación fiable, lo que permite considerar a esta versión como un instrumento útil para fines de investigación, y su empleo en futuros estu-dios debería incentivar la recopilación de datos normativos para españoles.This research was supported mainly by two grants from the Fundacion Seneca, Murcia Regional Government Agency for Science and Technology (visiting research grant 2010 to Flavia Heloisa Dos Santos and research grant 19463/PI/14), and by a grant from the Spanish Minister of Science and Innovation (research grant PSI2008-03481/PSIC)

Transbronchial biopsy results according to diffuse interstitial lung disease classification. Cryobiopsy versus forceps: MULTICRIO study

Background In recent years, transbronchial cryobiopsy (TBCB) has come to be increasingly used in interventional pulmonology units as it obtains larger and better-quality samples than conventional transbronchial lung biopsy (TBLB) with forceps. No multicenter studies have been performed, however, that analyse and compare TBCB and TBLB safety and yield according to the interstitial lung disease (ILD) classification. Objectives We compared the diagnostic yield and safety of TBCB with cryoprobe sampling versus conventional TBLB forceps sampling in the same patient. Method Prospective multicenter clinical study of patients with ILD indicated for lung biopsy. Airway management with orotracheal tube, laryngeal mask and rigid bronchoscope was according to the protocol of each centre. All procedures were performed using fluoroscopy and an occlusion balloon. TBLB was followed by TBCB. Complications were recorded after both TBLB and TBCB. Results Included were 124 patients from 10 hospitals. Airway management was orotracheal intubation in 74% of cases. Diagnostic yield according to multidisciplinary committee results for TBCB was 47.6% and for TBLB was 19.4% (p<0.0001). Diagnostic yield was higher for TBCB compared to TBLB for two groups: idiopathic interstitial pneumonias (IIPs) and ILD of known cause or association (OR 2.5; 95% CI: 1.4-4.2 and OR 5.8; 95% CI: 2.3-14.3, respectively). Grade 3 (moderate) bleeding after TBCB occurred in 6.5% of patients compared to 0.8% after conventional TBLB. Conclusions Diagnostic yield for TBCB was higher than for TBLB, especially for two disease groups: IIPs and ILD of known cause or association. The increased risk of bleeding associated with TBCB confirms the need for safe airway management and prophylactic occlusion-balloon use. Trial registration clinicaltrials.gov identifier: NCT02464592

Spin dynamics of Dy2 molecules deposited onto micro-SQUID sensors

Resumen del trabajo presentado al APS March Meeting, celebrado en Chicago (USA) del 14 al 18 de marzo de 2022.We acknowledge support from EU (FATMOLS FETOPEN-RIA-2019-01 862893, QUANTERA SUMO), Spanish MCIU/AEI/FEDER (RTI-2018-096075-B C21, PCI2018-093116) and CSIC Research Platform PTI-001N

HIV and HCV screening by non-infectious diseases physicians: can we improve testing and hidden infection rates?

BackgroundMissed opportunities for Human Immunodeficiency Virus (HIV) and Hepatitis C Virus (HCV) testing remain high. We aimed to ascertain the knowledge of screening guidelines and attitudes of non-infectious disease (ID) hospital physicians and assess the impact of a 1-h session on screening rates and diagnoses.MethodsThis interventional study consisted of a 1-h training session on HIV and HCV epidemiology and testing guidelines for non-ID physicians. Pre-and post-session questionnaires compared the knowledge of the guidelines and attitudes toward screening before and after the session. Rates of screening and diagnoses were compared in three 6 months periods: before, immediately after, and 24 months ±4 after the session.ResultsA total of 345 physicians from 31 departments participated in these sessions. Before the session, 19.9% (28% medical, 8% surgical) and 17.9% (30% medical, 2.7% surgical) were aware of HIV and HCV testing guidelines, respectively. The willingness to routinely test increased from 5.6 to 22%, whereas not ordering tests decreased from 34.1 to 2.4%. HIV screening rates significantly increased by 20% after the session (7.7 vs. 9.3 tests per 103 patients; p &lt; 0.001), and the effect persisted until the long-term period. The HIV diagnosis rate increased globally (3.6 vs. 5.2 HIV diagnoses per 105 patients; p = 0.157), mainly because of medical services (4.7 vs. 7.7 per 105 patients; p = 0.082). The HCV screening rate increased significantly immediately and in the long term only in medical services (15.7 and 13.6%, respectively). The new active HCV infection rates increased immediately and declined steeply thereafter.ConclusionA short session for non-ID physicians can improve HIV/HCV screening, increase diagnosis, and contribute to disease elimination

La memoria de los libros. Estudios sobre la historia del escrito y de la lectura en Europa y América. Vol. I

Numerosos artículos sobre aspectos variados de historia del libro y de la lectura, bibliotecas, manuscritos, iluminación e ilustración, etc

Diverse Large HIV-1 Non-subtype B Clusters Are Spreading Among Men Who Have Sex With Men in Spain

In Western Europe, the HIV-1 epidemic among men who have sex with men (MSM) is dominated by subtype B. However, recently, other genetic forms have been reported to circulate in this population, as evidenced by their grouping in clusters predominantly comprising European individuals. Here we describe four large HIV-1 non-subtype B clusters spreading among MSM in Spain. Samples were collected in 9 regions. A pol fragment was amplified from plasma RNA or blood-extracted DNA. Phylogenetic analyses were performed via maximum likelihood, including database sequences of the same genetic forms as the identified clusters. Times and locations of the most recent common ancestors (MRCA) of clusters were estimated with a Bayesian method. Five large non-subtype B clusters associated with MSM were identified. The largest one, of F1 subtype, was reported previously. The other four were of CRF02_AG (CRF02_1; n = 115) and subtypes A1 (A1_1; n = 66), F1 (F1_3; n = 36), and C (C_7; n = 17). Most individuals belonging to them had been diagnosed of HIV-1 infection in the last 10 years. Each cluster comprised viruses from 3 to 8 Spanish regions and also comprised or was related to viruses from other countries: CRF02_1 comprised a Japanese subcluster and viruses from 8 other countries from Western Europe, Asia, and South America; A1_1 comprised viruses from Portugal, United Kingom, and United States, and was related to the A1 strain circulating in Greece, Albania and Cyprus; F1_3 was related to viruses from Romania; and C_7 comprised viruses from Portugal and was related to a virus from Mozambique. A subcluster within CRF02_1 was associated with heterosexual transmission. Near full-length genomes of each cluster were of uniform genetic form. Times of MRCAs of CRF02_1, A1_1, F1_3, and C_7 were estimated around 1986, 1989, 2013, and 1983, respectively. MRCA locations for CRF02_1 and A1_1 were uncertain (however initial expansions in Spain in Madrid and Vigo, respectively, were estimated) and were most probable in Bilbao, Spain, for F1_3 and Portugal for C_7. These results show that the HIV-1 epidemic among MSM in Spain is becoming increasingly diverse through the expansion of diverse non-subtype B clusters, comprising or related to viruses circulating in other countries

Ahora / Ara

La cinquena edició del microrelatari per l’eradicació de la violència contra les dones de l’Institut Universitari d’Estudis Feministes i de Gènere «Purificación Escribano» de la Universitat Jaume I vol ser una declaració d’esperança. Aquest és el moment en el qual les dones (i els homes) hem de fer un pas endavant i eliminar la violència sistèmica contra les dones. Ara és el moment de denunciar el masclisme i els micromasclismes començant a construir una societat més igualitària. Cadascun dels relats del llibre és una denúncia i una declaració que ens encamina cap a un món millor