Estudio espectrofotométrico de nuevos sistemas complejos formados por el Nb(V) con reactivos orgánicos de tipo azoico aplicaciones analíticas a la determinación espectrofotométrica del metal

La tesis además de una introducción general tiene un contenido de seis capítulos; en el i se analizan los aspectos subjetivos y objetivos de la medición y su influencia en la información económica; en el ii se realiza un estudio comparativo de los principios de valoración en contabilidad con el fin de poner de manifiesto la estructura teórica en la que se desarrolla la practica contable en la actualidad; en el iii se ofrece un estudio sobre la profunda conexión entre la información ofrecida por la contabilidad y la inflación; en el iv se concretan las diversas soluciones teóricas propuestas a los problemas planteados por la inestabilidad monetaria; en el v se profundiza sobre la situación actual de la contabilidad y soluciones adoptadas en los países con practicas mas avanzadas; y en el vi se concluye con la proyección en el derecho de los problemas de valoración y las soluciones propuestas para afrontar con eficacia en nuestro país la presentación de la información contable a las partes interesadas. termina con un resumen conclusiones y bibliografía sobre el tema

Interpretación del concepto «sociedad de un Estado miembro» contenido en la Directiva matriz-filial en los casos de sujeción al impuesto a un tipo cero de gravamen: Análisis de la STJUE de 8 de marzo de 2017, asunto C-448/15

Con esta sentencia del Tribunal de Justicia de la Unión Europea se resuelve una cuestión prejudicial planteada por el Tribunal de Apelación de Bruselas (Bélgica) en el marco de un litigio entre las autoridades fiscales belgas y las entidades Wereldhave Belgium, Wereldhave International y Wereldhave por razón de la retención en origen practicada sobre los dividendos satisfechos por Wereldhave Belgium (residente en Bélgica) a Wereldhave International y Wereldhave (residentes en los Países Bajos). En particular, la cuestión que se planteaba es si, a la luz de los requisitos establecidos por el artículo 2.1 c) de la Directiva matriz-filial para considerar a una entidad como «sociedad de un Estado miembro» a los efectos de la directiva, la entidad que satisfizo los dividendos debió practicar dicha retención en origen, teniendo en cuenta que las receptoras de los mismos eran instituciones de inversión colectiva de derecho neerlandés, sujetas en los Países Bajos a un tipo cero en el impuesto sobre sociedades condicionado a la distribución de la totalidad de sus beneficios a los accionistas

Un nuevo episodio sobre la amortización del fondo de comercio financiero español. TGUE vs. TJUE: ¿Nos encontramos ante una ayuda de Estado? Análisis de la STJUE de 21 de diciembre de 2016, asuntos acumulados C-20/15 P y C-21/15 P

El pasado 21 de diciembre de 2016, el TJUE se pronunció sobre los asuntos acumulados C-20/15 P y C-21/15 P, que tenían por objeto dos recursos de casación relativos a la consideración como ayuda de Estado de la amortización del fondo de comercio financiero derivado de adquisiciones de sociedades en el extranjero prevista en el artículo 12.5 de nuestro TRLIS. Con su pronunciamiento, el TJUE anuló las sentencias del TGUE por las que se anulaban dos decisiones de la Comisión en las que se declaraba que dicha medida debía calificarse de ayuda de Estado por entender que la Comisión no había acreditado suficientemente el carácter selectivo de la medida nacional. Con su sentencia, el TJUE, que no ha resuelto de forma definitiva sobre el fondo del asunto, ha acordado la devolución del mismo al TGUE para que se pronuncie sobre el carácter discriminatorio de la medida y sobre alguno de los motivos de impugnación que no fueron analizados en su momento

Non-linear dynamical analysis of resting tremor for demand-driven deep brain stimulation.

Parkinson's Disease (PD) is currently the second most common neurodegenerative disease. One of the most characteristic symptoms of PD is resting tremor. Local Field Potentials (LFPs) have been widely studied to investigate deviations from the typical patterns of healthy brain activity. However, the inherent dynamics of the Sub-Thalamic Nucleus (STN) LFPs and their spatiotemporal dynamics have not been well characterized. In this work, we study the non-linear dynamical behaviour of STN-LFPs of Parkinsonian patients using ε -recurrence networks. RNs are a non-linear analysis tool that encodes the geometric information of the underlying system, which can be characterised (for example, using graph theoretical measures) to extract information on the geometric properties of the attractor. Results show that the activity of the STN becomes more non-linear during the tremor episodes and that ε -recurrence network analysis is a suitable method to distinguish the transitions between movement conditions, anticipating the onset of the tremor, with the potential for application in a demand-driven deep brain stimulation system

Alicante-Winter Immunology Symposium in Health (A-Wish) and the Boulle-SEI awards: A collaboration between the Spanish Society for immunology, the University of Alicante and the Jean Boulle Group to honor the Balmis Expedition

• This introduction for the first Alicante-Winter Immunology Symposium in Health (A-WISH) and the Boulle-SEI Awards, seeks to promote the efforts of Spanish scientists in the advancement of the study of immunology, infectious diseases and vaccinology, and also to disseminate the development of novel approaches in diagnosis and therapeutics of diseases that involve the immune system. • On December 16th and 17th 2021 the Spanish Society of Immunology (SEI) and the University of Alicante (UA) joined forces to organize the first A-WISH (https://a-wish.org). • In this first symposium, researchers shared their expertise to address strategies for the COVID-19 response and pandemic preparedness

A Systematic Review of Children's Environmental Health in Brazil

In the region of the Americas, approximately 100,000 children under the age of 5 years die each year due to environmental hazards. Brazil, due to its large size and wide range of environmental challenges, presents numerous hazards to children's health. The aim of this study was to systematically review the scientific literature that describes children's exposures to environmental pollutants in Brazil and their effects on Brazilian children's health. A systematic review of the scientific literature was performed without language restrictions and time of publication (years). The literature search was conducted in the following key resources: PubMed (MEDLINE), Scopus and Web of Science with the MeSH Terms: Environmental exposure AND Brazil (filters: Human, Child [birth to 18 years] and Affiliation Author). The Virtual Health Library was also employed to access the databases Scielo and Lilacs. The search strategy was [DeCS Terms]: Child OR adolescent AND Environmental exposure AND Brazil. Health effects in children associated with exposure to environmental pollutants in Brazil were reported in 74 studies, during the period between 1995 and 2015. The most frequently cited effect was hospital admission for respiratory causes including wheezing, asthma, and pneumonia among children living in areas with high concentrations of air pollutants. A broad spectrum of other health effects possibly linked to pollutants also was found such as prematurity, low birth weight, congenital abnormality(cryptorchidism, hypospadia, micropenis), poor performance in tests of psychomotor and mental development, and behavioral problems. Exposure to pesticides in utero and postnatally was associated with a high risk for leukemia in children vulnerable populations such as pregnant women and young children

Development of Environmental Health Indicators for the Child Population: Report on a Brazilian Experience

Background: This report presents the Brazilian experience on the elaboration of a matrix of children’s environmental health indicators to the Brazilian Health Surveillance System. This experience was part of a project with the financial support of the Ministry of Health of Brazil to develop appropriate indicators for identification, measuring, and monitoring of the environmental risk factors to the children’s health. Methods: The methodology adopted for the development of the matrix of indicators of children’s environmental health to Brazil comprised 3 steps. In the first step, the main causes of morbidity and mortality in the Brazilian population, aged 0-14 years, were identified, according to the data available from the Ministry of Health. The second step consisted of the identification of the Brazilian public-access information systems, with available official data regarding environmental, health, and socioeconomic conditions. In the third step, a preliminary matrix was elaborated. Correlation analyses were done to determine the indicators that would constitute the final matrix. Findings: The selected indicators allowed the identification and surveillance of cancer, injuries, adverse birth outcomes, diarrheic and respiratory diseases, associated with environmental risk factors, in the Brazilian child population. The existing Brazilian official information systems provided data with the necessary quality for the construction of children's environmental health indicators. Nevertheless, some official systems on health information presented limitations related to the data availability over the course of time and timeliness of data capture. Concerning the environmental information, the major limitation was accessibility. Conclusions: A matrix of indicators of children's environmental health to Brazil can come to contribute to the implementation of a surveillance system of children's exposure to environmental contaminants in Brazil