Las nuevas reducciones de la base imponible en el Impuesto sobre Sociedades: las reservas de capitalización y nivelación

The new Corporate Income Tax Law incorporates two reductions to the tax base to improve the neutrality of financing and capitalization sources of the companies, in order to favor the companies which are financed with own funds versus those that do by borrowing. On the one hand, we meet the capitalization reserve, regulated in article 25, and, on the other hand, the text adds a leveling reserve which is regulated in article 105. In this work, we make a critical analysis about the new standards which will allow knowing the most controversial aspects of the new regulation as well as its inconsistency with some objectives that justify its adoption.La nueva Ley del Impuesto sobre Sociedades ha incorporado dos reducciones a la base imponible con el objetivo de mejorar la neutralidad de las fuentes de financiación y la capitalización de las sociedades, favoreciendo a las empresas que se financien con fondos propios frente a las que lo hagan mediante endeudamiento. Se trata de la reserva de capitalización, regulada en el artículo 25, y de la reserva de nivelación, regulada en el artículo 105. En el presente trabajo se realizará un análisis crítico de las nuevas normas, lo que permitirá poner de manifiesto las cuestiones más controvertidas de la nueva regulación, así como la inconsistencia de la misma con alguno de los objetivos que han justificado su introducción

El mercado de emisiones de CO2: su repercusión en la contabilidad financiera

La entrada en funcionamiento del nuevo mercado de emisiones, como mecanismo para la consecución de los compromisos adquiridos en el Protocolo de Kioto, ha dado lugar a la creación de un nuevo elemento –el derecho de emisiones de gases de efecto invernadero– que afectará al patrimonio y resultado de las organizaciones. Este derecho, de naturaleza patrimonial y, por tanto, susceptible de ser transferido requiere el estudio de las incidencias que pueden plantearse en el reconocimiento, valoración y registro de las operaciones del mismo, siendo éste el objeto del presente trabajo.The new market of emissions, like a mechanism for the attainment of the commitments acquired in the Kyoto Protocol, has given rise to the creation of a new element - the right of greenhouse gas emissions- that will affect to the patrimony and result of the organizations. This right, of patrimonial nature and, therefore, capable of be transferred, requires the study of the incidences that can consider in the recognition, valuation and registry of the operations of it, being this one the object of the present work

Development and validation of a simple high-performance liquid chromatography analytical method for simultaneous determination of phytosterols, cholesterol, and squalene in parenteral lipid emulsions.

A simple analytical method for simultaneous determination of phytosterols, cholesterol and squalene in lipid emulsions was developed owing to increased interest in their clinical effects. Method development was based on commonly used stationary (C18 , C8 and phenyl) and mobile phases (mixtures of acetonitrile, methanol and water) under isocratic conditions. Differences in stationary phases resulted in peak overlapping or coelution of different peaks. The best separation of all analyzed compounds was achieved on Zorbax Eclipse XDB C8 (150 × 4.6 mm, 5 μm; Agilent) and ACN-H2 O-MeOH, 80:19.5:0.5 (v/v/v). In order to achieve a shorter time of analysis, the method was further optimized and gradient separation was established. The optimized analytical method was validated and tested for routine use in lipid emulsion analyses

Inclusive education from a service learning secondary education proposal

This project is an attempt to improve the academic inclusion of students in a group of curricular diversification of compulsory secondary education. The project to set up a children's theater show has made possible to put into practice the skills and stimulate learning: inclusion, coexistence, teamwork, equal opportunities. This experience has meant a meeting between formal and non-formal education and involving students in the reality of their environment. It has become an opportunity to involve students in their community and to foster intergenerational contact. The students participating in the experience show their satisfaction with the work done. Thus, they collaborated in the learning of the little ones and they were involved in a very decided way. Likewise, the project has also served to improve one's self-concept. Our proposal is thus linked to Learning-Service, as it combines the learning process of the students with the service to the community, with the intention of improving their immediate environment, and with the social learning of the actors in the educational scenario. Confirming both this difficulty and the need to overcome it for a more optimal performance led us to launch a Service-Learning Project (APS) that included the work of curricular contents and at the same time became a motivation for students, Influencing their self-esteem and involvement in the community.This project is an attempt to improve the academic inclusion of students in a group of curricular diversification of compulsory secondary education. The project to set up a children's theater show has made possible to put into practice the skills and stimulate learning: inclusion, coexistence, teamwork, equal opportunities. This experience has meant a meeting between formal and non-formal education and involving students in the reality of their environment. It has become an opportunity to involve students in their community and to foster intergenerational contact. The students participating in the experience show their satisfaction with the work done. Thus, they collaborated in the learning of the little ones and they were involved in a very decided way. Likewise, the project has also served to improve one's self-concept. Our proposal is thus linked to Learning-Service, as it combines the learning process of the students with the service to the community, with the intention of improving their immediate environment, and with the social learning of the actors in the educational scenario. Confirming both this difficulty and the need to overcome it for a more optimal performance led us to launch a Service-Learning Project (APS) that included the work of curricular contents and at the same time became a motivation for students, Influencing their self-esteem and involvement in the community.This work is based on the initial questions about whether basic competences are achieved in Compulsory Secondary Education in Spain and whether an inclusive education is promoted in Secondary classrooms through the presence and participation of students. Our contribution is inserted in a Research Project that investigates the processes of educational inclusion in Secondary Education

Enumeration and Characterization of Circulating Tumor Cells in Patients with Hepatocellular Carcinoma Undergoing Transarterial Chemoembolization

Circulating tumor cells (CTCs), and particularly circulating cancer stem cells (cCSC), are prognostic biomarkers for different malignancies and may be detected using liquid biopsies. The ex vivo culture of cCSCs would provide valuable information regarding biological aggressiveness and would allow monitoring the adaptive changes acquired by the tumor in real time. In this prospective pilot study, we analyzed the presence of EpCAM+ CTCs using the IsoFlux system in the peripheral blood of 37 patients with hepatocellular carcinoma undergoing transarterial chemoembolization (TACE). The average patient age was 63.5 ± 7.9 years and 91.9% of the patients were men. All patients had detectable CTCs at baseline and 20 patients (54.1%) showed CTC aggregates or clusters in their peripheral blood. The increased total tumor diameter (OR: 2.5 (95% CI: 1.3–4.8), p = 0.006) and the absence of clusters of CTCs at baseline (OR: 0.2 (95% CI: 0.0–1.0), p = 0.049) were independent predictors of a diminished response to TACE. Culture of cCSC was successful in five out of thirty-three patients, mostly using negative enrichment of CD45− cells, ultra-low adherence, high glucose, and a short period of hypoxia followed by normoxia. In conclusion, the identification of clusters of CTCs before TACE and the implementation of standardized approaches for cCSC culture could aid to predict outcomes and to define the optimal adjuvant therapeutic strategy for a true personalized medicine in hepatocellular carcinoma

Dietary intakes of individual flavanols and flavonols are inversely associated with incident type 2 diabetes in European populations.

Dietary flavanols and flavonols, flavonoid subclasses, have been recently associated with a lower risk of type 2 diabetes (T2D) in Europe. Even within the same subclass, flavonoids may differ considerably in bioavailability and bioactivity. We aimed to examine the association between individual flavanol and flavonol intakes and risk of developing T2D across European countries. The European Prospective Investigation into Cancer and Nutrition (EPIC)-InterAct case-cohort study was conducted in 8 European countries across 26 study centers with 340,234 participants contributing 3.99 million person-years of follow-up, among whom 12,403 incident T2D cases were ascertained and a center-stratified subcohort of 16,154 individuals was defined. We estimated flavonoid intake at baseline from validated dietary questionnaires using a database developed from Phenol-Explorer and USDA databases. We used country-specific Prentice-weighted Cox regression models and random-effects meta-analysis methods to estimate HRs. Among the flavanol subclass, we observed significant inverse trends between intakes of all individual flavan-3-ol monomers and risk of T2D in multivariable models (all P-trend < 0.05). We also observed significant trends for the intakes of proanthocyanidin dimers (HR for the highest vs. the lowest quintile: 0.81; 95% CI: 0.71, 0.92; P-trend = 0.003) and trimers (HR: 0.91; 95% CI: 0.80, 1.04; P-trend = 0.07) but not for proanthocyanidins with a greater polymerization degree. Among the flavonol subclass, myricetin (HR: 0.77; 95% CI: 0.64, 0.93; P-trend = 0.001) was associated with a lower incidence of T2D. This large and heterogeneous European study showed inverse associations between all individual flavan-3-ol monomers, proanthocyanidins with a low polymerization degree, and the flavonol myricetin and incident T2D. These results suggest that individual flavonoids have different roles in the etiology of T2D.The EPIC-InterAct Study was supported by the European Union (Integrated Project LSHM-CT-2006-037197 in the Framework Programme 6 of the European Community). In addition, InterAct investigators acknowledge funding from the following agencies: R.Z.-R. was supported by a postdoctoral program Fondo de Investigación Sanitaria (FIS; no. CD09/00133) from the Spanish Ministry of Science; R.Z.-R. and C.A.G. were supported by the Health Research Fund (FIS) of the Spanish Ministry of Health (RTICC DR06/0020/0091); core support from the Medical Research Council (MRC) Epidemiology Unit is acknowledged for program MC_UU_12015/1 and MC_UU_12015/5; Y.T.v.d.S. was supported by NL Agency grant IGE05012 and an Incentive Grant from the Board of the UMC Utrecht (Netherlands); A.M.W.S. and D.L.v.d.A. were supported by the Dutch Ministry of Public Health, Welfare, and Sports, Netherlands Cancer Registry, LK Research Funds, Dutch Prevention Funds, Dutch ZON, World Cancer Research Fund, and Statistics Netherlands; T.J.K. and K.-T.K. were supported by Cancer Research UK; G.F., M.T., and F.P. were supported by Ligue contre le Cancer, Institut Gustave Roussy, Mutuelle Générale de l’Education Nationale, INSERM; G.M. was supported by Ministero della Salute Regione Toscana Progetto Integrato Oncologia–PIO; P.W.F. was supported by the Swedish Research Council, Novo Nordisk, the Swedish Heart Lung Foundation, and the Swedish Diabetes Association; L.B., K.O., N.R., and A.T. were supported by the Danish Cancer Society; V.K. and T.K. were supported by Deutsche Krebshilfe; A.M. was supported by Associazione Italiana per la Ricerca sul Cancro; M.L.R. was supported by the Asturias Regional Government; M.G., P.A., E.M.-M., and M.J.T. were supported by the Health Research Fund of the Spanish Ministry of Health, CIBER Epidemiology and Public Health (Spain); M.J.T. was supported by the Murcia Regional Government; and R.T. was supported by AIRE-ONLUS Ragusa, AVIS-Ragusa, the Sicilian Regional Government.This is the final published version distributed under a Creative Commons Attribution Licence, which can also be found on the publisher's website at: http://jn.nutrition.org/content/144/3/335.ful

Evidence that breast cancer risk at the 2q35 locus is mediated through IGFBP5 regulation.

GWAS have identified a breast cancer susceptibility locus on 2q35. Here we report the fine mapping of this locus using data from 101,943 subjects from 50 case-control studies. We genotype 276 SNPs using the 'iCOGS' genotyping array and impute genotypes for a further 1,284 using 1000 Genomes Project data. All but two, strongly correlated SNPs (rs4442975 G/T and rs6721996 G/A) are excluded as candidate causal variants at odds against &gt;100:1. The best functional candidate, rs4442975, is associated with oestrogen receptor positive (ER+) disease with an odds ratio (OR) in Europeans of 0.85 (95% confidence interval=0.84-0.87; P=1.7 × 10(-43)) per t-allele. This SNP flanks a transcriptional enhancer that physically interacts with the promoter of IGFBP5 (encoding insulin-like growth factor-binding protein 5) and displays allele-specific gene expression, FOXA1 binding and chromatin looping. Evidence suggests that the g-allele confers increased breast cancer susceptibility through relative downregulation of IGFBP5, a gene with known roles in breast cell biology

Detection of kinase domain mutations in BCR::ABL1 leukemia by ultra-deep sequencing of genomic DNA

The screening of the BCR::ABL1 kinase domain (KD) mutation has become a routine analysis in case of warning/failure for chronic myeloid leukemia (CML) and B-cell precursor acute lymphoblastic leukemia (ALL) Philadelphia (Ph)-positive patients. In this study, we present a novel DNA-based next-generation sequencing (NGS) methodology for KD ABL1 mutation detection and monitoring with a 1.0E−4 sensitivity. This approach was validated with a well-stablished RNA-based nested NGS method. The correlation of both techniques for the quantification of ABL1 mutations was high (Pearson r = 0.858, p < 0.001), offering DNA-DeepNGS a sensitivity of 92% and specificity of 82%. The clinical impact was studied in a cohort of 129 patients (n = 67 for CML and n = 62 for B-ALL patients). A total of 162 samples (n = 86 CML and n = 76 B-ALL) were studied. Of them, 27 out of 86 harbored mutations (6 in warning and 21 in failure) for CML, and 13 out of 76 (2 diagnostic and 11 relapse samples) did in B-ALL patients. In addition, in four cases were detected mutation despite BCR::ABL1 < 1%. In conclusion, we were able to detect KD ABL1 mutations with a 1.0E−4 sensitivity by NGS using DNA as starting material even in patients with low levels of disease.Tis project was funded in part by CRIS CANCER FOUNDATION