Fiscalidad de los distintos instrumentos de ahorro-inversión. Una revisión de su evolución.

Uno de los principales objetivos en el trascurso del Grado, ha sido la comprensión de todos los componentes del sistema económico, como, por ejemplo, los instrumentos financieros de ahorro e inversión.La fiscalidad de éstos es un elemento importante que conocer, ya que afecta de manera directa, o indirecta, a sus rendimientos, y, consecuentemente, es un componente relevante a tener en cuenta para tomar decisiones entre todas las alternativas para invertir o ahorrar.Por ello, la finalidad principal de este trabajo es agrupar la información histórica fiscal para poder analizarla con la situación coyuntural en cada momento. De modo que, con la elaboración de este trabajo espero poder contribuir al estudio del pasado para poder tomar las decisiones más adecuadas en cada momento del futuro.<br /

Análisis de la fiscalidad de los bienes inmuebles en España

En este trabajo se realiza un análisis teórico-práctico de la fiscalidad de los bienes inmuebles en España. Para ello, realizamos un repaso pormenorizado de los seis impuestos más relevantes que gravan a los bienes inmuebles en España tanto a nivel nacional, como autonómico y local. Dichos impuestos son el Impuesto sobre Bienes Inmuebles, el Impuesto Sobre el valor Añadido, el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, el Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana y el Impuesto sobre el Patrimonio.En primer lugar, se explican las bases y los métodos mediante los cuales hay que valorar los bienes inmuebles, ya que dichos métodos cambian dependiendo del tipo de inmueble, el uso del mismo o el impuesto que se le aplique. En segundo lugar, se hace una síntesis de la normativa más importante que rige cada uno de estos seis impuestos para poder aplicarla correctamente en el último apartado del trabajo. Finalmente, basándonos en la normativa vigente, se realizan varios ejemplos prácticos donde se calcula el importe final que debe pagar el individuo por cada impuesto al que esté sujeto, jugando con el uso del inmueble o la localización del mismo.<br /

Maternal and neonatal factors modulating breast milk cytokines in the first month of lactation

Breast milk (BM) cytokines support and modulate infant immunity, being particularly relevant in premature neonates with adverse outcomes (NAO). This study aimed to examine, in a cohort of Spanish breastfeeding women, changes in BM cytokines in the first month of lactation, their modulation by neonatal factors (sex, gestational age, and NAO), maternal factors (obstetric complications, C-section, and diet), and their relationship with oxidative status. Sixty-three mother-neonate dyads were studied at days 7 and 28 of lactation. Dietary habits were assessed by a 72-h dietary recall, and the maternal dietary inflammatory index (mDII) was calculated. BM cytokines (IL-10, IL-13, IL-8, MCP-1, and TNFα) were assessed by ultra-sensitive chemiluminescence. Total antioxidant capacity was assessed by the ABTS method and lipid peroxidation by the MDA+HNE kit. From days 7 to 28 of lactation, the levels of IL-10 and TNFα remained stable, while IL-13 increased (β = 0.85 ± 0.12, p < 0.001) and IL-8 and MCP-1 levels decreased (β = −0.64 ± 0.27, p = 0.019; β = −0.98 ± 0.22, p < 0.001; respectively). Antioxidant capacity and lipid peroxidation also decrease during lactation. Neonatal sex did not influence any of the cytokines, but BM from mothers with male infants had a higher antioxidant capacity. Gestational age was associated with male sex and NAO, being inversely correlated with the BM proinflammatory cytokines IL-8, MCP-1, and TNFα. From days 7 to 28 of lactation, BM from women with NAO infants increased MCP-1 levels and had a larger drop in antioxidant capacity, with the opposite trend in lipid peroxidation. MCP-1 was also significantly higher in women undergoing C-section; this cytokine declined in women who decreased mDII during lactation, while IL-10 increased. Linear mixed regression models evidenced that the most important factors modulating BM cytokines were lactation period and gestational age. In conclusion, during the first month of lactation, BM cytokines shift towards an anti-inflammatory profile, influenced mainly by prematurity. BM MCP-1 is associated with maternal and neonatal inflammatory processe

Emerging trends in reassessing translation, conflict, and memory

New Approaches on Translation, Conflict, and Memory: Narratives of the Spanish Civil War and the Dictatorship is a collection of essays that endeavours to establish a new dialogue between translation, conflict, and memory studies. Focusing on cultural representations of the Spanish Civil War and the Franco Dictatorship, it explores the significance and the effect of translation within Spain and beyond. Drawing on fictional and non-fictional texts, reports from war zones, and audiovisual productions, the contributors to this volume examine the scope of translation in transmitting the conflict and the dictatorship from a contemporary perspective. Narratives produced during and after the Civil War and the dictatorship both in Spain and abroad have led to new debates arising from the reassessment of a conflict that continues to resonate

Canagliflozin and renal outcomes in type 2 diabetes and nephropathy

BACKGROUND Type 2 diabetes mellitus is the leading cause of kidney failure worldwide, but few effective long-term treatments are available. In cardiovascular trials of inhibitors of sodium–glucose cotransporter 2 (SGLT2), exploratory results have suggested that such drugs may improve renal outcomes in patients with type 2 diabetes. METHODS In this double-blind, randomized trial, we assigned patients with type 2 diabetes and albuminuric chronic kidney disease to receive canagliflozin, an oral SGLT2 inhibitor, at a dose of 100 mg daily or placebo. All the patients had an estimated glomerular filtration rate (GFR) of 30 to &lt;90 ml per minute per 1.73 m2 of body-surface area and albuminuria (ratio of albumin [mg] to creatinine [g], &gt;300 to 5000) and were treated with renin–angiotensin system blockade. The primary outcome was a composite of end-stage kidney disease (dialysis, transplantation, or a sustained estimated GFR of &lt;15 ml per minute per 1.73 m2), a doubling of the serum creatinine level, or death from renal or cardiovascular causes. Prespecified secondary outcomes were tested hierarchically. RESULTS The trial was stopped early after a planned interim analysis on the recommendation of the data and safety monitoring committee. At that time, 4401 patients had undergone randomization, with a median follow-up of 2.62 years. The relative risk of the primary outcome was 30% lower in the canagliflozin group than in the placebo group, with event rates of 43.2 and 61.2 per 1000 patient-years, respectively (hazard ratio, 0.70; 95% confidence interval [CI], 0.59 to 0.82; P=0.00001). The relative risk of the renal-specific composite of end-stage kidney disease, a doubling of the creatinine level, or death from renal causes was lower by 34% (hazard ratio, 0.66; 95% CI, 0.53 to 0.81; P&lt;0.001), and the relative risk of end-stage kidney disease was lower by 32% (hazard ratio, 0.68; 95% CI, 0.54 to 0.86; P=0.002). The canagliflozin group also had a lower risk of cardiovascular death, myocardial infarction, or stroke (hazard ratio, 0.80; 95% CI, 0.67 to 0.95; P=0.01) and hospitalization for heart failure (hazard ratio, 0.61; 95% CI, 0.47 to 0.80; P&lt;0.001). There were no significant differences in rates of amputation or fracture. CONCLUSIONS In patients with type 2 diabetes and kidney disease, the risk of kidney failure and cardiovascular events was lower in the canagliflozin group than in the placebo group at a median follow-up of 2.62 years

Características sociodemográficas, cuidados infantiles y tabaquismo en las familias de los niños en el CS Delicias Sur de Zaragoza

Objetivos:El entorno de un niño es crucial en su desarrollo. Se pretende estudiar las características socioculturales,de cuidados y de tabaquismo de los niños atendidos en el Centro de Salud Delicias Sur. Métodos. Se trata de un estudio descriptivo. Variables: datos sociodemográficos de la familia, datos sociolaborales de los progenitores, cuidados de la infancia, tabaquismo pasivo en el niño. Se realizó análisis univariante, bivariante y multivariante. Resultados: Se estudiaron 203 menores de 14 años. El 49,8% de las madres y el 47,8% de los padres tenían origen extranjero. La edad de los progenitores, nivel de estudios, situación laboral, presencia de lactancia materna, vacunación contra el neumococo y asistencia a guardería mostraron diferencias estadísticamente significativas para el origen europeo occidental. 43,35% de los niños presentaba tabaquismo pasivo en el domicilio, siendo más frecuente en padres (33,52 %) que en madres (21,21%). El 26,7% de las europeas fumaban frente al 14,3% de origen extranjero. En padres europeos, la media de cigarrillos diarios fue de 15,87% (IC 95% 11,99-19,75) y en los de origen extranjero 9%(IC 95% 5,37-12,63). El tabaquismo y el nivel de estudios presentaron una relación inversa. Un 14,3% de las madres fumaron durante la gestación, exisitiendo relación significativa para fumar un año después del parto y para un menor mantenimiento de la lactancia materna. Conclusiones: La inmigración afecta a diversos factores del entorno infantil, incluyéndose el tabaquismo pasivo. De forma general, los inmigrantes presentan una menor presencia de tabaquismo, especialmente las madres. Desde 2004 se ha visto una reducción del tabaquismo en los progenitores de los niños atendidos en el Centro de Salud Delicias Sur, especialmente importante en el grupo de las madres

Cocoa Shell Extract Reduces Blood Pressure in Aged Hypertensive Rats via the Cardiovascular Upregulation of Endothelial Nitric Oxide Synthase and Nuclear Factor (Erythroid-Derived 2)-like 2 Protein Expression

Cocoa shell is a by-product of cocoa manufacturing. We obtained an aqueous extract (CSE) rich in polyphenols and methylxanthines with antioxidant and vasodilatory properties. We aimed to evaluate the effects of CSE supplementation in aged hypertensive rats on blood pressure and the mechanism implicated. Eighteen-month-old male and female rats exposed to undernutrition during the fetal period who developed hypertension, with a milder form in females, were used (MUN rats). Systolic blood pressure (SBP; tail-cuff plethysmography) and a blood sample were obtained before (basal) and after CSE supplementation (250 mg/kg; 2 weeks, 5 days/week). Plasma SOD, catalase activity, GSH, carbonyls, and lipid peroxidation were assessed (spectrophotometry). In hearts and aortas from supplemented and non-supplemented age-matched rats, we evaluated the protein expression of SOD-2, catalase, HO-1, UCP-2, total and phosphorylated Nrf2 and e-NOS (Western blot), and aorta media thickness (confocal microscopy). MUN males had higher SBP compared with females, which was reduced via CSE supplementation with a significant difference for group, sex, and interaction effect. After supplementation with plasma, GSH, but not catalase or SOD, was elevated in males and females. Compared with non-supplemented rats, CSE-supplemented males and females exhibited increased aorta e-NOS and Nrf2 protein expression and cardiac phosphorylated-Nrf2, without changes in SOD-2, catalase, HO-1, or UCP-2 in cardiovascular tissues or aorta remodeling. In conclusion, CSE supplementation induces antihypertensive actions related to the upregulation of e-NOS and Nrf2 expression and GSH elevation and a possible direct antioxidant effect of CSE bioactive components. Two weeks of supplementation may be insufficient to increase antioxidant enzyme expression

Functional diversity reduces the risk of hydraulic failure in tree mixtures through hydraulic disconnection

Forest ecosystems are increasingly threatened by anthropogenic pressures, especially by the increase in drought frequency and intensity. Tree species mixtures could improve resilience to diverse global anthropogenic pressures. However, there is still little consensus on how tree diversity affects water stress. Although some studies suggest that mixing species with different drought response strategies could be beneficial, the underlying mechanisms have seldom been identified. By combining a greenhouse experiment and a soil-plant-atmosphere hydraulic model, we explored whether mixing a drought avoidant (Pinus halepensis) and a drought tolerant (Quercus ilex) tree species could reduce plant water stress (defined as the risk of hydraulic failure) during extreme drought, compared to their respective monocultures. Our experiment showed that mixing species with divergent drought response strategies had a neutral effect on the drought-avoidant species and a positive effect on the drought-tolerant species. The model simulations further suggested that the beneficial effect of mixture on plant water stress during extreme drought was related to changes in the hydraulic connection of the plant from both the soil and the atmosphere. The ability of the drought-avoidant species to disconnect from the soil and the atmosphere limits its exposure to water stress, whereas the ability of the drought-tolerant species to increase its hydraulic connection to the soil lowers its hydraulic risk. This study brings a new insight on the mechanisms and traits combinations improving drought resistance in diversified forests and plantations, with important implications for forest management under climate change

Functional diversity reduces the risk of hydraulic failure in tree mixtures through hydraulic disconnection

International audienceForest ecosystems are increasingly threatened by anthropogenic pressures, especially by the increase in drought frequency and intensity. Tree species mixtures could improve resilience to diverse global anthropogenic pressures. However, there is still little consensus on how tree diversity affects water stress. Although some studies suggest that mixing species with different drought response strategies could be beneficial, the underlying mechanisms have seldom been identified. By combining a greenhouse experiment and a soil-plant-atmosphere hydraulic model, we explored whether mixing a drought avoidant (Pinus halepensis) and a drought tolerant (Quercus ilex) tree species could reduce plant water stress (defined as the risk of hydraulic failure) during extreme drought, compared to their respective monocultures. Our experiment showed that mixing species with divergent drought response strategies had a neutral effect on the drought-avoidant species and a positive effect on the drought-tolerant species. The model simulations further suggested that the beneficial effect of mixture on plant water stress during extreme drought was related to changes in the hydraulic connection of the plant from both the soil and the atmosphere. The ability of the drought-avoidant species to disconnect from the soil and the atmosphere limits its exposure to water stress, whereas the ability of the drought-tolerant species to increase its hydraulic connection to the soil lowers its hydraulic risk. This study brings a new insight on the mechanisms and traits combinations improving drought resistance in diversified forests and plantations, with important implications for forest management under climate change