A Genomic Snapshot of the SARS-CoV-2 Pandemic in the Balearic Islands

7 páginas, 3 figurasObjective: To analyze the SARS-CoV-2 genomic epidemiology in the Balearic Islands, a unique setting in which the course of the pandemic has been influenced by a complex interplay between insularity, severe social restrictions and tourism travels. Methods: Since the onset of the pandemic, more than 2,700 SARS-CoV-2 positive respiratory samples have been randomly selected and sequenced in the Balearic Islands. Genetic diversity of circulating variants was assessed by lineage assignment of consensus whole genome sequences with PANGOLIN and investigation of additional spike mutations. Results: Consensus sequences were assigned to 46 different PANGO lineages and 75% of genomes were classified within a VOC, VUI, or VUM variant according to the WHO definitions. Highest genetic diversity was documented in the island of Majorca (42 different lineages detected). Globally, lineages B.1.1.7 and B.1.617.2/AY.X were identified as the 2 major lineages circulating in the Balearic Islands during the pandemic, distantly followed by lineages B.1.177/B.1.177.X. However, in Ibiza/Formentera lineage distribution was slightly different and lineage B.1.221 was the third most prevalent. Temporal distribution analysis showed that B.1 and B.1.5 lineages dominated the first epidemic wave, lineage B.1.177 dominated the second and third, and lineage B.1.617.2 the fourth. Of note, lineage B.1.1.7 became the most prevalent circulating lineage during first half of 2021; however, it was not associated with an increased in COVID-19 cases likely due to severe social restrictions and limited travels. Additional spike mutations were rarely documented with the exception of mutation S:Q613H which has been detected in several genomes (n = 25) since July 2021. Conclusion: Virus evolution, mainly driven by the acquisition and selection of spike substitutions conferring biological advantages, social restrictions, and size population are apparently key factors for explaining the epidemic patterns registered in the Balearic Islands.This work has been supported by the Instituto de Salud Carlos III of Spain through the project COV20/00140: Addressing unknowns of COVID-19 transmission and infection combining pathogen genomics and epidemiology to inform public health interventions and European Union HERA Incubator program through grant ECDC/HERA/2021/024 ECD.12241. CL-C was supported by a Juan Rodés contract (JR19/00003) from Instituto de Salud Carlos III.Peer reviewe

Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización contable como modelo para otras áreas económicas

En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable. Consideramos que este trabajo es de especial importancia en el contexto de esta Conferencia Internacional, dado que muchos organismos mundiales a favor de la armonización contable, han puesto sus ojos en el modelo de la Unión Europea y en cierto sentido el área económica europea es un peso fundamental para contrarrestar la fuerza de los Estados Unidos, respaldados por sus mercados de capitales, de cara al debate de armonización contable internacional. Dada la actualidad y relevancia de estos cambios en el proceso regulador, creemos necesario profundizar en sus orígenes y poner de manifiesto sus importantes implicaciones, tanto para el ámbito profesional, esto es, de las propias empresas y la propia profesión de la auditoría, así como para el plano regulador y la esfera académica. Las NIC, "esas grandes desconocidas", están ya a la vuelta de la esquina. Se impone, pues, comenzar a considerar el cambio de base de presentación de la información financiera y los retos que plantea para cada uno de los ámbitos directamente afectados.The objective of this paper is to analyse the important decisions made by the European Commission in 2000, in order to undertake a final strategy with regard to accounting harmonisation. We think that this topic is especially relevant in the framework of this International Conference, because many regional accounting harmonising bodies may follow the EU steps since Europe is a very important economic area to be borne in mind in the world accounting harmonisation debate where the United States are playing the leading role on the grounds of their capital markets hegemony. Given the timeliness and relevance of these regulatory changes, we think it is of the outmost importance to look into their origins and highlight their impact on the everyday life of the different components of the accounting discipline, i.e., regulators, academics and the accounting profession.The "widely unknown" IAS are just "round the corner". It is about time that we all start preparing the change of the basis of financial reporting to IAS and get ready for the challenges that it poses to the accounting profession and education