La naturaleza y clases de rendimientos del capital mobiliario en la LIRPF

El presente Trabajo de Fin de Grado tiene como principal objetivo la aproximación a uno de los orígenes de renta propios del Impuesto sobre la Renta de las Personas Físicas, en concreto, el elemento analizado lo constituyen los rendimientos del capital mobiliario. Para lograr este objetivo se realizará una visión panorámica del hecho imponible de este impuesto y, una vez examinada la definición del mismo, se abordarán los distintos orígenes de renta característicos de este tributo y enunciados en el artículo 6 de la Ley del Impuesto sobre la Renta de las Personas Físicas, con la finalidad de delimitarlos de manera clara y facilitar así su distinción respecto de los rendimientos del capital mobiliario, los cuales son analizados pormenorizadamente a continuación, análisis que abarca la totalidad de su régimen jurídico y que se expone de forma sistematizada en función de que las rentas se integren en la renta general o en la renta del ahorro.The main objective of this paper is to give an approximation to one of the origins of Personal Income Tax, specifically, the element that is going to be analyzed is made up of the returns on movable capital. To achieve this target, a panoramic view of the taxable event of this tax will be offered and, once its definition is examined, there will be an approach to the different sources of income that are characteristics of this tax and that are set forth in the Personal Income Tax Law, article 6. The purpose of this task is to define them clearly in order to ease his distinction from the returns on movable capital, which will be analyzed in detail, including their legal regime. In addition, these returns will be classified according whether the income is included in the general income or in the savings income.Departamento de Derecho PúblicoGrado en Derecho y Grado en Administración y Dirección de Empresa

La teoría del levantamiento del velo: análisis jurisprudencial

El presente Trabajo de Fin de Grado tiene como objetivo dar una visión panorámica de cómo se ha ido elaborando y perfeccionando la Doctrina del levantamiento del velo desde sus primeros orígenes históricos, con la aparición de las sociedades mercantiles y el surgimiento de la personalidad jurídica, hasta la actualidad. En este recorrido, se hará referencia a las principales resoluciones judiciales que marcaron su desarrollo y su posterior consolidación, hasta llegar a la concepción actual de esta teoría en España y su inclusión en el ámbito del Derecho Mercantil. Para ello, se hará referencia a sus antecedentes históricos y, en especial al Derecho Anglosajón, pues es allí donde esta teoría cobra forma. En definitiva, se trata de ver cuál ha sido su evolución a lo largo del tiempo y como ésta es apreciable a través de la jurisprudencia española e internacionalGrado en Derecho y Grado en Administración y Dirección de Empresa

Neuroglia at the crossroads of homoeostasis, metabolism and signalling: evolution of the concept

Ever since Rudolf Virchow in 1858 publicly announced his apprehension of neuroglia being a true connective substance, this concept has been evolving to encompass a heterogeneous population of cells with various forms and functions. We briefly compare the 19th–20th century perspectives on neuroglia with the up-to-date view of these cells as an integral, and possibly integrating, component of brain metabolism and signalling in heath and disease. We conclude that the unifying property of otherwise diverse functions of various neuroglial cell sub-types is to maintain brain homoeostasis at different levels, from whole organ to molecular

Women Neuroscientist Disciples of Pío del Río-Hortega: the Cajal School Spreads in Europe and South America.

Pio del Rio-Hortega was not only the discoverer of the microglia and oligodendroglia but also possibly the most prolific mentor of all Santiago Ramon y Cajal's disciples (Nobel awardee in Physiology or Medicine 1906 and considered as the father of modern Neuroscience). Among Río-Hortega's mentees, three exceptional women are frequently forgotten, chronologically: Pio's niece Asunción Amo del Río who worked with Río-Hortega at Madrid, Paris, and Oxford; the distinguished British neuropathologist Dorothy Russell who also worked with Don Pío at Oxford; and Amanda Pellegrino de Iraldi, the last mentee in his career. Our present work analyzes the figures of these three women who were in contact and collaborated with Don Pío del Río-Hortega, describing the influences received and the impact on their careers and the History of Neuroscience. The present work completes the contribution of women neuroscientists who worked with Cajal and his main disciples of the Spanish Neurological School both in Spain (previous work) and in other countries (present work)

Prevalencia, incidencia y factores de riesgo de los trastornos de la conducta alimentaria en la Comunidad de Cantabria.

RESUMEN: Los trastornos de la conducta alimentaria (TCA) se manifiestan como una alteración en la salud mental, que se asocia a un patrón irregular en la ingesta de alimentos con el consecuente deterioro de la salud física y psicológica. En los últimos años estas patologías han suscitados gran interés social debido en parte al número creciente de pacientes y a la población afectada, en su mayoría mujeres jóvenes. Por otro lado, desde el punto de vista médico se consideran trastornos que implican una importante morbilidad física y psicosocial, cuyas complicaciones clínicas conllevan una elevada tasa de cronicidad. El origen de estas enfermedades no está claramente elucidado y se consideran el resultado de la interacción de múltiples factores. La identificación de estos marcadores de riesgo ha permitido desarrollar programas de detección e intervención precoz mejorando los resultados terapéuticos y minimizando los costes personales y sanitarios. En este artículo se revisan los estudios realizados hasta la fecha en distintas localizaciones del mundo y en concreto en la Comunidad Autónoma de Cantabria, con el objetivo de conocer las cifras de prevalencia e incidencia que realmente esconden estas patologías y los factores de riesgo implicados en su desarrollo.ABSTRACT: Eating disorders manifest as a disturbance of the mental health associated with an irregular pattern in food intake, with a detriment in physic and psychological health as consequence. In the latest years, these pathologies have aroused growing interest in the society because of the increasing incidence and the subtype affected population, young women mostly. On the other hand, from the medical point of view eating disorders are considered disturbances that imply a significant physic and psychosocial morbidity, and whose clinical complications lead to a high chronicity rate. The etiology of these diseases is not clear, and is considered as multifactorial. The detection of risk markers has allowed the development of early identification and treatment programs, improving therapeutic outcomes and personal and healthcare costs. This article reviews the studies carried out among the world, specifically in the Spanish autonomous community of Cantabria. The aim is to know the actually hidden incidence and prevalence of these disorders and the risk factors that are implied in their development

CNS Myelin Sheath Lengths Are an Intrinsic Property of Oligodendrocytes

SummarySince Río-Hortega’s description of oligodendrocyte morphologies nearly a century ago, many studies have observed myelin sheath-length diversity between CNS regions [1–3]. Myelin sheath length directly impacts axonal conduction velocity by influencing the spacing between nodes of Ranvier. Such differences likely affect neural signal coordination and synchronization [4]. What accounts for regional differences in myelin sheath lengths is unknown; are myelin sheath lengths determined solely by axons or do intrinsic properties of different oligodendrocyte precursor cell populations affect length? The prevailing view is that axons provide molecular cues necessary for oligodendrocyte myelination and appropriate sheath lengths. This view is based upon the observation that axon diameters correlate with myelin sheath length [1, 5, 6], as well as reports that PNS axonal neuregulin-1 type III regulates the initiation and properties of Schwann cell myelin sheaths [7, 8]. However, in the CNS, no such instructive molecules have been shown to be required, and increasing in vitro evidence supports an oligodendrocyte-driven, neuron-independent ability to differentiate and form initial sheaths [9–12]. We test this alternative signal-independent hypothesis—that variation in internode lengths reflects regional oligodendrocyte-intrinsic properties. Using microfibers, we find that oligodendrocytes have a remarkable ability to self-regulate the formation of compact, multilamellar myelin and generate sheaths of physiological length. Our results show that oligodendrocytes respond to fiber diameters and that spinal cord oligodendrocytes generate longer sheaths than cortical oligodendrocytes on fibers, co-cultures, and explants, revealing that oligodendrocytes have regional identity and generate different sheath lengths that mirror internodes in vivo

Intrinsic and adaptive myelination - a sequential mechanism for smart wiring in the brain

The concept of adaptive myelination—myelin plasticity regulated by activity—is an important advance for the field. What signals set up the adaptable pattern in the first place? Here we review work that demonstrates an intrinsic pathway within oligodendrocytes requiring only an axon-shaped substrate to generate multilayered and compacted myelin sheaths of a physiological length. Based on this, we discuss a model we proposed in 2015 which argues that myelination has two phases—intrinsic and then adaptive—which together generate “smart wiring,” in which active axons become more myelinated. This model explains why prior studies have failed to identify a signal necessary for central nervous system myelination and argues that myelination, like synapses, might contribute to learning by the activity-dependent modification of an initially hard-wired pattern

Outcomes from elective colorectal cancer surgery during the SARS-CoV-2 pandemic

This study aimed to describe the change in surgical practice and the impact of SARS-CoV-2 on mortality after surgical resection of colorectal cancer during the initial phases of the SARS-CoV-2 pandemic