Pequeñas firmas profesionales: riesgos, ética y compliance

El objetivo del trabajo es identificar el posicionamiento ético del contador público y explorar potenciales riesgos en la pequeña firma de servicios profesionales asociadas a su plan de integridad y que requieran, en una etapa posterior, un mapeo de riesgos. Se trata de un estudio es de carácter descriptivo aplicando la metodología cualitativa de tipo fenomenológica. Los datos recolectados surgen de una muestra de los profesionales matriculados del ámbito territorial de la Delegación Tandil del C.P.C.E.P.B.A. De los resultados presentados se pudieron identificar algunos potenciales riesgos inherentes al ejercicio profesional de los contadores participantes del estudio como el fraude laboral, la ciberseguridad, la dependencia de proveedores de TICs, la gestión del talento humano, los controles por parte de los organismos del estado, la competencia, la reputación del servicio, el modelo de negocio y el aspecto comunicacional. Adicionalmente se asociaron a cada tipo de riesgo potencial comentarios o acciones que podrían mitigarlo. En relación con el posicionamiento de los profesionales en relación con la ética, los entrevistados la consideran como un valor inherente a la persona, predominando las valoraciones negativas sobre la regulación profesional, marcando insistentemente la poca utilidad de un código de ética profesional.Instituto de Investigaciones y Estudios Contable

Kinase PLK1 regulates the disassembly of the lateral elements and the assembly of the inner centromere during the diakinesis/metaphase I transition in male mouse meiosis

PLK1 is a serine/threonine kinase with crucial roles during mitosis. However, its involvement during mammalian male meiosis remains largely unexplored. By inhibiting the kinase activity of PLK1 using BI 2536 on organotypic cultures of seminiferous tubules, we found that the disassembly of SYCP3 and HORMAD1 from the lateral elements of the synaptonemal complex during diakinesis is impeded. We also found that the normal recruitment of SYCP3 and HORMAD1 to the inner centromere in prometaphase I spermatocytes did not occur. Additionally, we analyzed the participation of PLK1 in the assembly of the inner centromere by studying its implication in the Bub1-H2AT120ph-dependent recruitment of shugoshin SGO2, and the Haspin-H3T3ph-dependent recruitment of Aurora B/C and Borealin. Our results indicated that both pathways are regulated by PLK1. Altogether, our results demonstrate that PLK1 is a master regulator of the late prophase I/metaphase I transition in mouse spermatocytes

Infrared spectra of the copper (II) complexes of amino acids with hydrophobic residues

Los espectros de infrarrojo de los complejos de Cu(II), bisquelados con los aminoácidos glicina, alanina, leucina, isoleucina, valina y fenilalanina, conocidos por presentar diferentes tipos de actividad farmacológica, fueron registrados y analizados en base a sus peculiaridades estructurales. Asimismo, se presentan algunas comparaciones entre los espectros obtenidos y las características de las vibraciones asociadas a los grupos carboxilato y a las uniones metal-ligando se discuten en detalle.The infrared spectra of the bis-chelated Cu(II) complexes of the aminoacids glycine, alanine, leucine, isoleuceine, valine and phenylalanine, which posses different kind of pharmacologic activity, were recorded and analyzed in relation to its structural peculiarities. Some comparisons between the recorded spectra are also presented and the characteristics of the carboxylate motions as well as those of the metal-to-ligand vibrations are discussed in detail.Colegio de Farmacéuticos de la Provincia de Buenos Aire

Infrared spectra of the copper (II) complexes of amino acids with hydrophobic residues

Los espectros de infrarrojo de los complejos de Cu(II), bisquelados con los aminoácidos glicina, alanina, leucina, isoleucina, valina y fenilalanina, conocidos por presentar diferentes tipos de actividad farmacológica, fueron registrados y analizados en base a sus peculiaridades estructurales. Asimismo, se presentan algunas comparaciones entre los espectros obtenidos y las características de las vibraciones asociadas a los grupos carboxilato y a las uniones metal-ligando se discuten en detalle.The infrared spectra of the bis-chelated Cu(II) complexes of the aminoacids glycine, alanine, leucine, isoleuceine, valine and phenylalanine, which posses different kind of pharmacologic activity, were recorded and analyzed in relation to its structural peculiarities. Some comparisons between the recorded spectra are also presented and the characteristics of the carboxylate motions as well as those of the metal-to-ligand vibrations are discussed in detail.Colegio de Farmacéuticos de la Provincia de Buenos Aire

Image4_Kinase PLK1 regulates the disassembly of the lateral elements and the assembly of the inner centromere during the diakinesis/metaphase I transition in male mouse meiosis.TIF

PLK1 is a serine/threonine kinase with crucial roles during mitosis. However, its involvement during mammalian male meiosis remains largely unexplored. By inhibiting the kinase activity of PLK1 using BI 2536 on organotypic cultures of seminiferous tubules, we found that the disassembly of SYCP3 and HORMAD1 from the lateral elements of the synaptonemal complex during diakinesis is impeded. We also found that the normal recruitment of SYCP3 and HORMAD1 to the inner centromere in prometaphase I spermatocytes did not occur. Additionally, we analyzed the participation of PLK1 in the assembly of the inner centromere by studying its implication in the Bub1-H2AT120ph-dependent recruitment of shugoshin SGO2, and the Haspin-H3T3ph-dependent recruitment of Aurora B/C and Borealin. Our results indicated that both pathways are regulated by PLK1. Altogether, our results demonstrate that PLK1 is a master regulator of the late prophase I/metaphase I transition in mouse spermatocytes.</p

Inter-specific niche partitioning and overlap in albatrosses and petrels: dietary divergence and the role of fishing discards

Although fisheries discards are recognized as a key food source for many seabirds, there have been few thorough assessments of their importance relative to natural prey, and of their influence on the trophic structure of pelagic seabird communities during the non-breeding period. Competition for resources in Procellariiformes appears to be reduced mainly by avoiding spatial overlap, which is supposed to influence diet composition. However, artificial food sources provided by fisheries might relax niche partitioning, increasing trophic niche overlap. Using bycaught birds from pelagic longline fisheries, we combined the conventional diet and stable isotope analyses to assess the importance of fishing discards in the diet of eight species of Procellariiformes. Both methods revealed the high contribution of trawl discards to the non-breeding diet of three neritic species and a moderate contribution in several other species; discards from pelagic and demersal longline fisheries were considerably less important. There was a clear contrast in diets of neritic vs. oceanic species, which are closely related taxonomically, but segregate at sea. Niche partitioning was less clear among neritic species. They showed an unexpectedly high level of diet overlap, presumably related to the large volume of trawl discards available. This is the first study combining the conventional diet and stable isotope analyses to quantify the importance of fishery discards for a community of non-breeding seabirds, and demonstrates how the super-abundance of supplementary food generates high levels of overlap in diets and allows the coexistence of species