Un obstáculo a la interpretación económica de la DGT: la válida deducción por reinversión en SICAV: Comentario a la Resolución del TEAC de 5 de diciembre de 2007, RG 1804/2006

La reinversión en activos financieros solo requería, hasta la reforma realizada por la Ley 35/2006, que se adquiera al menos un 5 por 100 de los valores representativos en el capital o fondos propios. La única limitación que había afectaba a los paraísos fiscales. La DGT desde 2004 ha señalado que no todas las adquisiciones de acciones o participaciones eran válidas. Debía interpretarse con arreglo a la verdadera finalidad de la norma, lo que exigía que la reinversión tuviera un fondo económico, destinado al desarrollo de las actividades económicas, y no era válida si la motivación era exclusivamente fiscal. Esto hizo que la DGT entendiera que ni la reinversión en SICAV, ni en sociedades patrimoniales, ni ciertas operaciones vinculadas o aportaciones de capital fueran válidas. La Resolución del TEAC de 5 de diciembre de 2007 conoce de una reinversión en SICAV y resuelve que la norma no establecía ninguna limitación adicional, por lo que era una reinversión válida

Assessment of pluri-annual and decadal changes in terrestrial water storage predicted by global hydrological models in comparison with the GRACE satellite gravity mission

The GRACE (Gravity Recovery And Climate Experiment) satellite gravity mission enables global monitoring of the mass transport within the Earth's system, leading to unprecedented advances in our understanding of the global water cycle in a changing climate. This study focuses on the quantification of changes in terrestrial water storage with respect to the temporal average based on an ensemble of GRACE solutions and two global hydrological models. Significant changes in terrestrial water storage are detected at pluri-annual and decadal timescales in GRACE satellite gravity data that are generally underestimated by global hydrological models though consistent with precipitation. The largest differences (more than 20 cm in equivalent water height) are observed in South America (Amazon, São Francisco and Paraná River basins) and tropical Africa (Congo, Zambezi and Okavango River basins). Smaller but significant (a few centimetres) differences are observed worldwide. While the origin of such differences is unknown, part of it is likely to be climate-related and at least partially due to inaccurate predictions of hydrological models. Pluri-annual to decadal changes in the terrestrial water cycle may indeed be overlooked in global hydrological models due to inaccurate meteorological forcing (e.g. precipitation), unresolved groundwater processes, anthropogenic influences, changing vegetation cover and limited calibration/validation datasets. Significant differences between GRACE satellite measurements and hydrological model predictions have been identified, quantified and characterised in the present study. Efforts must be made to better understand the gap between methods at both pluri-annual and decadal timescales, which challenges the use of global hydrological models for the prediction of the evolution of water resources in changing climate conditions.</p

Monitoring and Prognosis System Based on the ICF for People with Traumatic Brain Injury

The objective of this research is to provide a standardized platform to monitor and predict indicators of people with traumatic brain injury using the International Classification of Functioning, Disability and Health, and analyze its potential benefits for people with disabilities, health centers and administrations. We developed a platform that allows automatic standardization and automatic graphical representations of indicators of the status of individuals and populations. We used data from 730 people with acquired brain injury performing periodic comprehensive evaluations in the years 2006-2013. Health professionals noted that the use of color-coded graphical representation is useful for quickly diagnose failures, limitations or restrictions in rehabilitation. The prognosis System achieves 41% of accuracy and sensitivity in the prediction of emotional functions, and 48% of accuracy and sensitivity in the prediction of executive functions. This monitoring and prognosis system has the potential to: (1) save costs and time, (2) provide more information to make decisions, (3) promote interoperability, (4) facilitate joint decision-making, and (5) improve policies of socioeconomic evaluation of the burden of disease. Professionals found the monitoring system useful because it generates a more comprehensive understanding of health oriented to the profile of the patients, instead of their diseases and injuries

Extremophilic bacteria restrict the growth of Macrophomina phaseolina by combined secretion of polyamines and lytic enzymes

[EN] Extremophilic microorganisms were screened as biocontrol agents against two strains of Macrophomina phaseolina (Mp02 and 06). Stenotrophomonas sp. AG3 and Exiguobacterium sp. S58 exhibited a potential in vitro antifungal effect on Mp02 growth, corresponding to 52.2% and 40.7% inhibition, respectively. This effect was confirmed by scanning electron microscopy, where images revealed marked morphological alterations in fungus hyphae. The bacteria were found to secrete lytic enzymes and polyamines. Exiguobacterium sp. S56a was the only strain able to reduce the growth of the two strains of M. phaseolina through their supernatant. Antifungal supernatant activity was correlated with the ability of bacteria to synthesize and excrete putrescine, and the exogenous application of this polyamine to the medium phenocopied the bacterial antifungal effects. We propose that the combined secretion of putrescine, spermidine, and lytic enzymes by extremophilic microorganism predispose these microorganisms to reduce the disease severity occasioned by M. phaseolina in soybean seedlings.The authors acknowledge the generous financial support by the PICT V Bicentenario 2010 1788 Project (FONCyT, Argentina). This work was performed in the context of a project called ¿Análisis de Adaptación al Cambio Climático en Humedales Andinos¿. ID: 6188775¿8-LP13. Ministerio del Medio Ambiente, Región de Antofagasta. We are also grateful to Lic. C. Pérez Brandan for providing us with the M. phaseolina strains used in this study.Santos, AP.; Nieva Muratore, L.; Sole-Gil, A.; Farías, ME.; Ferrando Monleón, AR.; Blazquez Rodriguez, MA.; Belfiore, C. (2021). Extremophilic bacteria restrict the growth of Macrophomina phaseolina by combined secretion of polyamines and lytic enzymes. Plant Biotechnology Reports. 32:1-9. https://doi.org/10.1016/j.btre.2021.e00674S193

Comprehensive evolutionary analysis of complete Epstein Barr virus genomes from Argentina and other geographies

The sequence variability of the Epstein–Barr virus has been extensively studied throughout previous years in isolates from various geographic regions and consequent variations at both genetic and genomic levels have been described. However, isolates from South America were underrepre-sented in these studies. Here, we sequenced 15 complete EBV genomes that we analyzed together with publicly available raw NGS data for 199 EBV isolates from other parts of the globe by means of a custom-built bioinformatic pipeline. The phylogenetic relations of the genomes, the geographic structure and variability of the data set, and the evolution rates for the whole genome and each gene were assessed. The present work contributes to overcoming the scarcity of complete EBV genomes from South America and is the most comprehensive geography-related variability study, which involved determining the actual contribution of each EBV gene to the geographic segregation of the entire genome. Moreover, to the best of our knowledge, we established for the first time the evolution rate for the entire EBV genome based on a host–virus codivergence-independent assumption and assessed their evolution rates on a gene-by-gene basis, which were related to the encoded protein function. Considering the evolution of dsDNA viruses with a codivergence-independent approach may lay the basis for future research on EBV evolution. The exhaustive bioinformatic analysis performed on this new dataset allowed us to draw a novel set of conclusions regarding the genome evolution of EBV.Fil: Blazquez, Ana Catalina. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; ArgentinaFil: Berenstein, Ariel José. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; ArgentinaFil: Torres, Carolina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad de Buenos Aires. Facultad de Farmacia y Bioquimica. Instituto de Investigaciones En Bacteriologia y Virologia Molecular; ArgentinaFil: Izquierdo, Agustin. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Centro de Investigaciones Endocrinológicas "Dr. César Bergada". Gobierno de la Ciudad de Buenos Aires. Centro de Investigaciones Endocrinológicas "Dr. César Bergada". Fundación de Endocrinología Infantil. Centro de Investigaciones Endocrinológicas "Dr. César Bergada"; ArgentinaFil: Lezama, Carol. Gobierno de la Ciudad de Buenos Aires. Hospital General de Niños "Ricardo Gutiérrez"; ArgentinaFil: Moscatelli, Guillermo. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; ArgentinaFil: de Matteo, Elena Noemí. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; ArgentinaFil: Lorenzetti, Mario Alejandro. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; ArgentinaFil: Preciado, María Victoria. Gobierno de la Ciudad de Buenos Aires. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto Multidisciplinario de Investigaciones en Patologías Pediátricas; Argentin

Artefactos escénicos para arte urbano

El proyecto de innovación docente plantea logros académicos con compromiso social, dado el interés formativo en el estudiante, y el impacto en el artista callejero y en el usuario del espacio público escénico. El objetivo general es indagar la relación entre la creación artística y su utilidad social a través de artefactos modulares construidos en papel, desde el pliegue y la envoltura

PILAR: a Federation of VISIR Remote Laboratory Systems for Educational Open Activities

Social demands have promoted an educational approach based on an “anywhere and anytime” premise. Remote laboratories have emerged as the answer to the demands of technical educational areas for adapting themselves to this scenario. The result has not only benefit distance learning students but has provided new learning scenarios both for teachers and students as well as allowing a flexible approach to experimental topics. However, as any other solution for providing practical scenarios (hands-on labs, virtual labs or simulators), remote labs face several constraints inherited from the subsystems of its deployment hardware (real instruments, equipment and scenario) and software (analog/digital conversions, communications, workbenches, etc.). This paper describes the Erasmus+ project Platform Integration of Laboratories based on the Architecture of visiR (PILAR) which deals with several units of the federation installed in different educational institutions and devoted to analog electronics and electrical circuits. Based on the limitations of remote labs, the need for the federation will be justified and its benefits will be described by taking advantage of its strengths. The challenges that have come up during the different stages and the different approaches to design are also going to be described and analyzedinfo:eu-repo/semantics/publishedVersio

Heat stored in the Earth system 1960–2020: where does the energy go?

The Earth climate system is out of energy balance, and heat has accumulated continuously over the past decades, warming the ocean, the land, the cryosphere, and the atmosphere. According to the Sixth Assessment Report by Working Group I of the Intergovernmental Panel on Climate Change, this planetary warming over multiple decades is human-driven and results in unprecedented and committed changes to the Earth system, with adverse impacts for ecosystems and human systems. The Earth heat inventory provides a measure of the Earth energy imbalance (EEI) and allows for quantifying how much heat has accumulated in the Earth system, as well as where the heat is stored. Here we show that the Earth system has continued to accumulate heat, with 381±61 ZJ accumulated from 1971 to 2020. This is equivalent to a heating rate (i.e., the EEI) of 0.48±0.1 W m−2. The majority, about 89 %, of this heat is stored in the ocean, followed by about 6 % on land, 1 % in the atmosphere, and about 4 % available for melting the cryosphere. Over the most recent period (2006–2020), the EEI amounts to 0.76±0.2 W m−2. The Earth energy imbalance is the most fundamental global climate indicator that the scientific community and the public can use as the measure of how well the world is doing in the task of bringing anthropogenic climate change under control. Moreover, this indicator is highly complementary to other established ones like global mean surface temperature as it represents a robust measure of the rate of climate change and its future commitment. We call for an implementation of the Earth energy imbalance into the Paris Agreement's Global Stocktake based on best available science. The Earth heat inventory in this study, updated from von Schuckmann et al. (2020), is underpinned by worldwide multidisciplinary collaboration and demonstrates the critical importance of concerted international efforts for climate change monitoring and community-based recommendations and we also call for urgently needed actions for enabling continuity, archiving, rescuing, and calibrating efforts to assure improved and long-term monitoring capacity of the global climate observing system. The data for the Earth heat inventory are publicly available, and more details are provided in Table 4

Measuring global ocean heat content to estimate the earth energy imbalance

The energy radiated by the Earth toward space does not compensate the incoming radiation from the Sun leading to a small positive energy imbalance at the top of the atmosphere (0.4–1 Wm–2). This imbalance is coined Earth’s Energy Imbalance (EEI). It is mostly caused by anthropogenic greenhouse gas emissions and is driving the current warming of the planet. Precise monitoring of EEI is critical to assess the current status of climate change and the future evolution of climate. But the monitoring of EEI is challenging as EEI is two orders of magnitude smaller than the radiation fluxes in and out of the Earth system. Over 93% of the excess energy that is gained by the Earth in response to the positive EEI accumulates into the ocean in the form of heat. This accumulation of heat can be tracked with the ocean observing system such that today, the monitoring of Ocean Heat Content (OHC) and its long-term change provide the most efficient approach to estimate EEI. In this community paper we review the current four state-of-the-art methods to estimate global OHC changes and evaluate their relevance to derive EEI estimates on different time scales. These four methods make use of: (1) direct observations of in situ temperature; (2) satellite-based measurements of the ocean surface net heat fluxes; (3) satellite-based estimates of the thermal expansion of the ocean and (4) ocean reanalyses that assimilate observations from both satellite and in situ instruments. For each method we review the potential and the uncertainty of the method to estimate global OHC changes. We also analyze gaps in the current capability of each method and identify ways of progress for the future to fulfill the requirements of EEI monitoring. Achieving the observation of EEI with sufficient accuracy will depend on merging the remote sensing techniques with in situ measurements of key variables as an integral part of the Ocean Observing System