La Contabilidad acumulativa y por lo devengado: Necesidad apremiante para los gobiernos

El tema seleccionado por la XXIV CIC corresponde al Sistema de Contabilidad Gubernamental. Contabilidad es uno de los sistemas componentes del Macrosistema de Administración Financiera y Control del Sector Público. Por lo tanto resulta conveniente recordar brevemente los conceptos de Teoría General de Sistemas. Luego se analiza en especial al Sistema de Contabilidad Gubernamental para entrar luego de lleno en el tema de XXIV CIC Contabilidad acumulativa y por lo devengado: necesidad apremiante para los gobiernos

Rat protein tyrosine phosphatase η physically interacts with the PDZ domains of syntenin

AbstractThe tyrosine phosphatase r-PTPη is able to suppress the malignant phenotype of rat thyroid tumorigenic cell lines. To identify r-PTPη interacting proteins, a yeast two-hybrid screening was performed and an insert corresponding to the full-length syntenin cDNA was isolated. It encodes a protein containing two PDZ domains that mediates the binding of syntenin to proteins such as syndecan, proTGF-α, β-ephrins and neurofascin. We show that r-PTPη is able to interact with syntenin also in mammalian cells, and although syntenin is a tyrosine-phosphorylated protein it is not a substrate of r-PTPη. The integrity of both PDZ domains of syntenin and the carboxy-terminal region of r-PTPη are required for the interaction between syntenin and r-PTPη

The cAMP-HMGA1-RBP4 system: a novel biochemical pathway for modulating glucose homeostasis

<p>Abstract</p> <p>Background</p> <p>We previously showed that mice lacking the high mobility group A1 gene (<it>Hmga1</it>-knockout mice) developed a type 2-like diabetic phenotype, in which cell-surface insulin receptors were dramatically reduced (below 10% of those in the controls) in the major targets of insulin action, and glucose intolerance was associated with increased peripheral insulin sensitivity. This particular phenotype supports the existence of compensatory mechanisms of insulin resistance that promote glucose uptake and disposal in peripheral tissues by either insulin-dependent or insulin-independent mechanisms. We explored the role of these mechanisms in the regulation of glucose homeostasis by studying the <it>Hmga1</it>-knockout mouse model. Also, the hypothesis that increased insulin sensitivity in <it>Hmga1</it>-deficient mice could be related to the deficit of an insulin resistance factor is discussed.</p> <p>Results</p> <p>We first show that HMGA1 is needed for basal and cAMP-induced retinol-binding protein 4 (<it>RBP4</it>) gene and protein expression in living cells of both human and mouse origin. Then, by employing the <it>Hmga1</it>-knockout mouse model, we provide evidence for the identification of a novel biochemical pathway involving HMGA1 and the RBP4, whose activation by the cAMP-signaling pathway may play an essential role for maintaining glucose metabolism homeostasis <it>in vivo</it>, in certain adverse metabolic conditions in which insulin action is precluded. In comparative studies of normal and mutant mice, glucagon administration caused a considerable upregulation of HMGA1 and RBP4 expression both at the mRNA and protein level in wild-type animals. Conversely, in <it>Hmga1</it>-knockout mice, basal and glucagon-mediated expression of RBP4 was severely attenuated and correlated inversely with increased <it>Glut4 </it>mRNA and protein abundance in skeletal muscle and fat, in which the activation state of the protein kinase Akt, an important downstream mediator of the metabolic effects of insulin on Glut4 translocation and carbohydrate metabolism, was simultaneously increased.</p> <p>Conclusion</p> <p>These results indicate that HMGA1 is an important modulator of <it>RBP4 </it>gene expression <it>in vivo</it>. Further, they provide evidence for the identification of a novel biochemical pathway involving the cAMP-HMGA1-RBP4 system, whose activation may play a role in glucose homeostasis in both rodents and humans. Elucidating these mechanisms has importance for both fundamental biology and therapeutic implications.</p

Atrial fibrillation genetic risk differentiates cardioembolic stroke from other stroke subtypes

AbstractObjectiveWe sought to assess whether genetic risk factors for atrial fibrillation can explain cardioembolic stroke risk.MethodsWe evaluated genetic correlations between a prior genetic study of AF and AF in the presence of cardioembolic stroke using genome-wide genotypes from the Stroke Genetics Network (N = 3,190 AF cases, 3,000 cardioembolic stroke cases, and 28,026 referents). We tested whether a previously-validated AF polygenic risk score (PRS) associated with cardioembolic and other stroke subtypes after accounting for AF clinical risk factors.ResultsWe observed strong correlation between previously reported genetic risk for AF, AF in the presence of stroke, and cardioembolic stroke (Pearson’s r=0.77 and 0.76, respectively, across SNPs with p &lt; 4.4 × 10−4 in the prior AF meta-analysis). An AF PRS, adjusted for clinical AF risk factors, was associated with cardioembolic stroke (odds ratio (OR) per standard deviation (sd) = 1.40, p = 1.45×10−48), explaining ∼20% of the heritable component of cardioembolic stroke risk. The AF PRS was also associated with stroke of undetermined cause (OR per sd = 1.07, p = 0.004), but no other primary stroke subtypes (all p &gt; 0.1).ConclusionsGenetic risk for AF is associated with cardioembolic stroke, independent of clinical risk factors. Studies are warranted to determine whether AF genetic risk can serve as a biomarker for strokes caused by AF.</jats:sec

Nuevos horizontes en contabilidad pública

El presente trabajo consiste en una síntesis de la publicación "Presupuesto integrado del gobierno. Descripción, ejecución y registración", editado por el Consejo Federal de Inversiones en 1968. La publicación fue preparada por el autor de esta síntesis. (Párrafo extraído del texto a modo de resumen)Instituto de Investigaciones Económica

Nuevos horizontes en contabilidad pública

El presente trabajo consiste en una síntesis de la publicación "Presupuesto integrado del gobierno. Descripción, ejecución y registración", editado por el Consejo Federal de Inversiones en 1968. La publicación fue preparada por el autor de esta síntesis. (Párrafo extraído del texto a modo de resumen)Instituto de Investigaciones Económica

Nuevos horizontes en contabilidad pública

El presente trabajo consiste en una síntesis de la publicación "Presupuesto integrado del gobierno. Descripción, ejecución y registración", editado por el Consejo Federal de Inversiones en 1968. La publicación fue preparada por el autor de esta síntesis. (Párrafo extraído del texto a modo de resumen)Instituto de Investigaciones Económica

Proyecto de ley de administración financiera y control del sector público nacional

Fil: Le Pera, Alfredo. Universidad Nacional de Mar del Plata. Facultad de Ciencias Económicas y Sociales; Argentina

Aporte de la universidad a la cuenta general

Fil: Le Pera, Alfredo. Universidad Nacional de Mar del Plata. Facultad de Ciencias Económicas y Sociales; Argentina