Análisis de las reformas introducidas por la Ley 7/2012, de prevención y lucha contra el fraude fiscal

La Ley 7/2012, de 29 de octubre, de modificación de la normativa tributaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude fiscal (conocida como la Ley de Prevención del Fraude Fiscal) ha sido publicada en el Boletín Oficial del Estado el pasado 30 de octubre de 2012, con entrada en vigor el día 31 del mismo mes. La Ley 7/2012 entrará en vigor a los 20 días de su publicación (19 de noviembre) y resultará de aplicación a todos los pagos efectuados desde esa fecha, incluso si se refieren a operaciones concertadas con anterioridad al establecimiento de dicha limitación. La ley se estructura en siete artículos, dos disposiciones adicionales y cinco disposiciones finales. En este artículo se analizan las reformas introducidas que afectan a la Ley General Tributaria, al Impuesto sobre la Renta de las Personas Físicas, al Impuesto sobre el Valor Añadido, al Impuesto General Indirecto Canario, al Impuesto sobre Sociedades, y en menor medida, al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, régimen fiscal de las cooperativas y Ley General Presupuestaria. Además, se introduce una norma no estrictamente tributaria relativa a la limitación de los pagos en efectivo

Functional dissection of the ash2 and ash1 transcriptomes provides insights into the transcriptional basis of wing phenotypes and reveals conserved protein interactions

Analysis of the gene expression profiles of wing imaginal discs from ash2 and ash1 mutants shows that they are highly similar, supporting a model in which they act together to maintain stable states of transcription

Conserved chromosomal clustering of genes governed by chromatin regulators in Drosophila

Transcriptional analysis of chromatin regulator mutants in Drosophila melanogaster identified clusters of functionally related genes conserved in other insect species

How Prosecutors and Defense Attorneys Differ in Their Use of Neuroscience Evidence

Much of the public debate surrounding the intersection of neuroscience and criminal law is based on assumptions about how prosecutors and defense attorneys differ in their use of neuroscience evidence. For example, according to some commentators, the defense’s use of neuroscience evidence will abdicate criminals of all responsibility for their offenses. In contrast, the prosecution’s use of that same evidence will unfairly punish the most vulnerable defendants as unfixable future dangers to society. This “double- edged sword” view of neuroscience evidence is important for flagging concerns about the law’s construction of criminal responsibility and punishment: it demonstrates that the same information about the defendant can either be mitigating or aggravating depending on who is raising it. Yet empirical assessments of legal decisions reveal a far more nuanced reality, showing that public beliefs about the impact of neuroscience on the criminal law can often be wrong. This Article takes an evidence-based and multidisciplinary approach to examining how courts respond to neuroscience evidence in capital cases when the defense presents it to argue that the defendant’s mental state at the time of the crime was below the given legal requisite due to some neurologic or cognitive deficiency

Complicações agudas da Diabetes Mellitus: Implicações no estado de saúde dos doentes

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Complicações microvasculares da Diabetes Mellitus: Repercussões na qualidade de vida

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Metatranscriptomic Approach to Analyze the Functional Human Gut Microbiota

The human gut is the natural habitat for a large and dynamic bacterial community that has a great relevance for health. Metagenomics is increasing our knowledge of gene content as well as of functional and genetic variability in this microbiome. However, little is known about the active bacteria and their function(s) in the gastrointestinal tract. We performed a metatranscriptomic study on ten healthy volunteers to elucidate the active members of the gut microbiome and their functionality under conditions of health. First, the microbial cDNAs obtained from each sample were sequenced using 454 technology. The analysis of 16S transcripts showed the phylogenetic structure of the active microbial community. Lachnospiraceae, Ruminococcaceae, Bacteroidaceae, Prevotellaceae, and Rickenellaceae were the predominant families detected in the active microbiota. The characterization of mRNAs revealed a uniform functional pattern in healthy individuals. The main functional roles of the gut microbiota were carbohydrate metabolism, energy production and synthesis of cellular components. In contrast, housekeeping activities such as amino acid and lipid metabolism were underrepresented in the metatranscriptome. Our results provide new insights into the functionality of the complex gut microbiota in healthy individuals. In this RNA-based survey, we also detected small RNAs, which are important regulatory elements in prokaryotic physiology and pathogenicity

Relação entre variáveis clínicas e qualidade de vida em diabéticos

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Qualidade de vida e diabetes

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Comorbilidades macrovasculares: Implicações na qualidade de vida geral e específica na Diabetes Mellitus

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