“Efecto tributario en devoluciones de capital”

Generalmente todo negocio o emprendimiento inicia con un aporte de capital de sus socios o accionistas, para de esta manera, generar beneficios a lo largo del tiempo y éstos sean retirados posteriormente. A pesar de ello, en determinadas circunstancias los socios o accionistas optan por retirar el capital aportado antes de retirar propiamente tal, las utilidades generadas por la empresa. Como principio base de esta investigación, es el hecho que no es constitutivo de renta la devolución de capital, el cual se encuentra está establecida por ley, en el artículo 17 N°7 de la Ley sobre Impuesto a la Renta (en adelante la “LIR”). En dicha norma, se hace mención que la devolución de capital es considerada aquella parte que se impute al capital social reajustado de la sociedad, estableciendo que si dicha devolución se imputa a utilidades pendientes de tributación se deberán pagar los impuestos que correspondan, estipulando un orden de imputación asociado a identificar a qué tipo de elemento se componeVersión original del auto

Effect of hydrogen addition on the deposition of titanium nitride thin films in nitrogen added argon magnetron plasma

The properties and performance of thin films deposited by plasma assisted processes are closely related to their manufacturing techniques and processes. The objective of the current study is to investigate the modification of plasma parameters occurring during hydrogen addition in N-2 + Ar magnetron plasma used for titanium nitride thin film deposition, and to correlate the measured properties of the deposited thin film with the bulk plasma parameters of the magnetron discharge. From the Langmuir probe measurements, it was observed that the addition of hydrogen led to a decrease of electron density from 8.6 to 6.2 x (10(14) m(-3)) and a corresponding increase of electron temperature from 6.30 to 6.74 eV. The optical emission spectroscopy study reveals that with addition of hydrogen, the density of argon ions decreases. The various positive ion species involving hydrogen are found to increase with increase of hydrogen partial pressure in the chamber. The thin films deposited were characterized using standard surface diagnostic tools such as x-ray photoelectron spectroscopy (XPS), secondary ion mass spectrometry (SIMS), x-ray diffraction (XRD), Raman spectroscopy (RS), scanning electron microscopy (SEM) and energy dispersive x-ray spectroscopy (EDS). Although it was possible to deposit thin films of titanium nitride with hydrogen addition in nitrogen added argon magnetron plasma, the quality of the thin films deteriorates with higher hydrogen partial pressures.FONDECYT, Conicyt PIA progra

TIAF1 self-aggregation in peritumor capsule formation, spontaneous activation of SMAD-responsive promoter in p53-deficient environment, and cell death

Self-aggregation of transforming growth factor β (TGF-β)1-induced antiapoptotic factor (TIAF1) is known in the nondemented human hippocampus, and the aggregating process may lead to generation of amyloid β (Aβ) for causing neurodegeneration. Here, we determined that overexpressed TIAF1 exhibits as aggregates together with Smad4 and Aβ in the cancer stroma and peritumor capsules of solid tumors. Also, TIAF1/Aβ aggregates are shown on the interface between brain neural cells and the metastatic cancer cell mass. TIAF1 is upregulated in developing tumors, but may disappear in established metastatic cancer cells. Growing neuroblastoma cells on the extracellular matrices from other cancer cell types induced production of aggregated TIAF1 and Aβ. In vitro induction of TIAF1 self-association upregulated the expression of tumor suppressors Smad4 and WW domain-containing oxidoreductase (WOX1 or WWOX), and WOX1 in turn increased the TIAF1 expression. TIAF1/Smad4 interaction further enhanced Aβ formation. TIAF1 is known to suppress SMAD-regulated promoter activation. Intriguingly, without p53, self-aggregating TIAF1 spontaneously activated the SMAD-regulated promoter. TIAF1 was essential for p53-, WOX1- and dominant-negative JNK1-induced cell death. TIAF1, p53 and WOX1 acted synergistically in suppressing anchorage-independent growth, blocking cell migration and causing apoptosis. Together, TIAF1 shows an aggregation-dependent control of tumor progression and metastasis, and regulation of cell death

Focus on collagen: in vitro systems to study fibrogenesis and antifibrosis _ state of the art

Fibrosis represents a major global disease burden, yet a potent antifibrotic compound is still not in sight. Part of the explanation for this situation is the difficulties that both academic laboratories and research and development departments in the pharmaceutical industry have been facing in re-enacting the fibrotic process in vitro for screening procedures prior to animal testing. Effective in vitro characterization of antifibrotic compounds has been hampered by cell culture settings that are lacking crucial cofactors or are not holistic representations of the biosynthetic and depositional pathway leading to the formation of an insoluble pericellular collagen matrix. In order to appreciate the task which in vitro screening of antifibrotics is up against, we will first review the fibrotic process by categorizing it into events that are upstream of collagen biosynthesis and the actual biosynthetic and depositional cascade of collagen I. We point out oversights such as the omission of vitamin C, a vital cofactor for the production of stable procollagen molecules, as well as the little known in vitro tardy procollagen processing by collagen C-proteinase/BMP-1, another reason for minimal collagen deposition in cell culture. We review current methods of cell culture and collagen quantitation vis-à-vis the high content options and requirements for normalization against cell number for meaningful data retrieval. Only when collagen has formed a fibrillar matrix that becomes cross-linked, invested with ligands, and can be remodelled and resorbed, the complete picture of fibrogenesis can be reflected in vitro. We show here how this can be achieved. A well thought-out in vitro fibrogenesis system represents the missing link between brute force chemical library screens and rational animal experimentation, thus providing both cost-effectiveness and streamlined procedures towards the development of better antifibrotic drugs

La Emancipación de Un Cuerpo Sin Órganos Puesta a Prueba: 31ª Bienal de São Paulo

Resumen: El presente artículo propone que la 31ª Bienal de Sao Paulo entraña un afán emancipador para los "sin tierra" - errantes, migrantes y viajeros. Para ello se conforma como un cuerpo sin órganos (CsO), que despliega estrategias liberadoras promoviendo: desarticulación, experimentación, vagabundeo y tránsito de sujetos y pueblos. Esta Bienal, en tanto CsO, mueve intensidades como flujos sensibles por los intersticios de los proyectos artísticos dispuestos en organismo. Acá el CsO es un conjunto de prácticas reservadas a desterritorializar los estratos del "organismo social" y hacer estallar los órganos estructurados en dichos sistemas