Fideicomiso operativo

El presente trabajo de investigación tiene por objeto estudiar los fideicomisos operativos y los efectos de su utilización en Argentina en la actualidad, sirviendo como guía a los Contadores Públicos, ya que escasea la bibliografía en sus aspectos contables e impositivos. El tema de estudio fue elegido debido a que a partir de la crisis del 2001 que sufrió la Argentina, la utilización de fideicomisos fue un excelente medio para garantizar el cumplimiento de los distintos proyectos, que a su vez generaron un importante desarrollo económico. El fideicomiso se encuentra dentro de las figuras jurídicas que buscan darle al sistema económico una herramienta que permita hacer cumplir funciones tales como: limitación de la responsabilidad, mediante la afectación de un patrimonio a un objeto específico, resultando ese patrimonio la única fuente de garantía de los acreedores del fideicomiso, asegurar el cumplimiento del negocio subyacente a través de la separación patrimonial.Fil: Giménez Vera, Carla Denis. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Martín, Tamara Elisabeth. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas.Fil: Martínez, Andrés Damián. Universidad Nacional de Cuyo. Facultad de Ciencias Económicas

A numerical model with varying passive confinement for circular and elliptical concrete-filled steel tubular columns

[EN] In this work, a non-linear 3D numerical model to study concrete-filled tubular (CFST) columns is presented. The numerical model is capable to consider the passive confinement that occurs in the concrete core of CFST columns, under which an increase in the strength and ductility of the element is expected. Passive confinement is governed by the volumetric deformation of the concrete core and by the increment of concrete strength, so it was necessary to define both aspects in the constitutive model. In the volumetric deformation, the elastic and plastic components were included, the latter by using the Drucker-Prager model. Different values for the angle of dilatancy were defined for normal and high strength concrete. The model was validated by using experimental tests performed on stub columns and eccentrically loaded columns. In addition, different section geometries were tested. According to the results, the model was able to describe the non-uniform confinement that appears in the concrete core of CFST columns.Lacuesta Carrión, CD.; Romero García, ML.; Lapuebla-Ferri, A.; Adam Martínez, JM. (2018). A numerical model with varying passive confinement for circular and elliptical concrete-filled steel tubular columns. En Proceedings of the 12th International Conference on Advances in Steel-Concrete Composite Structures. ASCCS 2018. Editorial Universitat Politècnica de València. 409-417. https://doi.org/10.4995/ASCCS2018.2018.7246OCS40941

Identification of the ovine mannose receptor and its possible role in Visna/Maedi virus infection

This study aims to characterize the mannose receptor (MR) gene in sheep and its role in ovine visna/maedi virus (VMV) infection. The deduced amino acid sequence of ovine MR was compatible with a transmembrane protein having a cysteine-rich ricin-type amino-terminal region, a fibronectin type II repeat, eight tandem C-type lectin carbohydrate-recognition domains (CRD), a transmembrane region, and a cytoplasmic carboxy-terminal tail. The ovine and bovine MR sequences were closer to each other compared to human or swine MR. Concanavalin A (ConA) inhibited VMV productive infection, which was restored by mannan totally in ovine skin fibroblasts (OSF) and partially in blood monocyte-derived macrophages (BMDM), suggesting the involvement of mannosylated residues of the VMV ENV protein in the process. ConA impaired also syncytium formation in OSF transfected with an ENV-encoding pN3-plasmid. MR transcripts were found in two common SRLV targets, BMDM and synovial membrane (GSM) cells, but not in OSF. Viral infection of BMDM and especially GSM cells was inhibited by mannan, strongly suggesting that in these cells the MR is an important route of infection involving VMV Env mannosylated residues. Thus, at least three patterns of viral entry into SRLV-target cells can be proposed, involving mainly MR in GSM cells (target in SRLV-induced arthritis), MR in addition to an alternative route in BMDM (target in SRLV infections), and an alternative route excluding MR in OSF (target in cell culture). Different routes of SRLV infection may thus coexist related to the involvement of MR differential expression

The first high-density genetic map of common cockle (Cerastoderma edule) reveals a major QTL controlling shell color variation

Shell color shows broad variation within mollusc species and despite information on the genetic pathways involved in shell construction and color has recently increased, more studies are needed to understand its genetic architecture. The common cockle ( Cerastoderma edule) is a valuable species from ecological and commercial perspectives which shows important variation in shell color across Northeast Atlantic. In this study, we constructed a high-density genetic map, as a tool for screening common cockle genome, which was applied to ascertain the genetic basis of color variation in the species. The consensus genetic map comprised 19 linkage groups (LGs) in accordance with the cockle karyotype (2n = 38) and spanned 1073 cM, including 730 markers per LG and an inter-marker distance of 0.13 cM. Five full-sib families showing segregation for several color-associated traits were used for a genome-wide association study and a major QTL on chromosome 13 associated to different color-traits was detected. Mining on this genomic region revealed several candidate genes related to shell construction and color. A genomic region previously reported associated with divergent selection in cockle distribution overlapped with this QTL suggesting its putative role on adaptationInterreg Atlantic Area | Ref. EAPA_458/2016Ministerio de Economía, Industria y Competitividad | Ref. BES2016/078166Roslin Institute | Ref. BBS/E/D/20002172Roslin Institute | Ref. BBS/E/D/30002275Roslin Institute | Ref. BBS/E/D/1000207

Whole Transcriptome Approach to Evaluate the Effect of Aluminium Hydroxide in Ovine Encephalon

Aluminium hydroxide adjuvants are crucial for livestock and human vaccines. Few studies have analysed their effect on the central nervous system in vivo. In this work, lambs received three different treatments of parallel subcutaneous inoculations during 16 months with aluminium-containing commercial vaccines, an equivalent dose of aluminium hydroxide or mock injections. Brain samples were sequenced by RNA-seq and miRNA-seq for the expression analysis of mRNAs, long non-coding RNAs and microRNAs and three expression comparisons were made. Although few differentially expressed genes were identified, some dysregulated genes by aluminium hydroxide alone were linked to neurological functions, the lncRNA TUNA among them, or were enriched in mitochondrial energy metabolism related functions. In the same way, the miRNA expression was mainly disrupted by the adjuvant alone treatment. Some differentially expressed miRNAs had been previously linked to neurological diseases, oxidative stress and apoptosis. In brief, in this study aluminium hydroxide alone altered the transcriptome of the encephalon to a higher degree than commercial vaccines that present a milder effect. The expression changes in the animals inoculated with aluminium hydroxide suggest mitochondrial disfunction. Further research is needed to elucidate to which extent these changes could have pathological consequences.This work was supported by the Spanish Ministry of Economy grant [MINECO project AGL2013-49137-C3 to BMJ, LL and DA]; University of the Basque Country (UPV/EHU) predoctoral fellowships [PIF15/361 to EV-M and PIF17/306 to MB-A]; and University of the Basque Country (UPV/EHU) postdoctoral fellowship [ESPDOC16/43 to NA]. Thanks to M. Ortega for technical help

Molecular Signature of Aluminum Hydroxide Adjuvant in Ovine PBMCs by Integrated mRNA and microRNA Transcriptome Sequencing

There have been few in vivo studies on the effect of aluminum hydroxide adjuvant and its influence on the immune response to vaccination. In this study, lambs received a parallel subcutaneous treatment with either commercial vaccines containing aluminum hydroxide or an equivalent dose of this compound only with the aim of identifying the activated molecular signature. Blood samples were taken from each animal at the beginning and at the end of the experiment and PBMCs isolated. Total RNA and miRNA libraries were prepared and sequenced. After alignment to the Oar3.1 reference genome and differential expression with 3 programs, gene enrichment modeling was performed. For miRNAs, miRBase and RNAcentral databases were used for detection and characterization. Three expression comparisons were made: vaccinated animals at the beginning and at the end of the treatment, adjuvanted animals at the same times, and animals of both treatments at the end of the experiment. After exposure to both treatments, a total of 2,473; 2,980 and 429 differentially expressed genes were identified in vaccinated animals, adjuvanted animals and animals at the end of both treatments, respectively. In both adjuvant and vaccine treated animals the NF-kappa B signaling pathway was enriched. On the other hand, it can be observed a downregulation of cytokines and cytokine receptors in the adjuvanted group compared to the vaccinated group at the final time, suggesting a milder induction of the immune response when the adjuvant is alone. As for the miRNA analysis, 95 miRNAs were detected: 64 previously annotated in Ovis aries, 11 annotated in Bos taurus and 20 newly described. Interestingly, 6 miRNAs were differentially expressed in adjuvant treated animals, and 3 and 1 in the other two comparisons. Lastly, an integrated miRNA-mRNA expression profile was developed, in which a miRNA-mediated regulation of genes related to DNA damage stimulus was observed. In brief, it seems that aluminum-containing adjuvants are not simple delivery vehicles for antigens, but also induce endogenous danger signals that can stimulate the immune system. Whether this contributes to long-lasting immune activation or to the overstimulation of the immune system remains to be elucidated.This work was supported by a MINECO project grant (AGL2013-49137-C3-3-R to BJ and AGL2013-49137-C3-2-R to LL and AGL2013-49137-C3-1 to DdA), a predoctoral fellowship from the UPV/EHU to EV-M (PIF15/361) and a postdoctoral fellowship from the UPV/EHU to NA (ESPDOC16/43)

Concentrador cilíndrico parabólico aplicado a la generación de vapor de uso industrial : Evaluación óptica y térmica de un prototipo

En este trabajo se presenta el diseño, desarrollo y estudio de funcionamiento de un prototipo de concentrador cilindrico parabólico (CCP) destinado a la generación de vapor de agua de baja entalpia para uso industrial. El área de apertura del prototipo es de 2,5 m². Se realiza una evaluación óptica de su funcionamiento consistente en un mapeo de la superficie reflectante utilizando punteros láser. Por medio de un software de simulación específico, se determina el tiempo de ajuste necesario para que el plano de la parábola se mantenga orientado de manera de optimizar el aprovechamiento energético. Este tiempo de ajuste podrá ser utilizado en el sistema de control discontinuo de seguimiento solar. Por último se realiza un ensayo de baja temperatura de acuerdo a la norma ASHRAE 93-1986 (RA 91) con el que se obtiene un rendimiento óptico del 70 %.This paper presents the design, technological development and functioning analysis of a parabolic trough collector prototype, which will be used for industrial low enthalpy steam generation. The prototype aperture area is 2,5 m². An optical evaluation of its behaviour is made by performing a mapping of its reflectance surface by means of laser pointers. A specific simulation software was used in order to determine the necessary adjusting time for the parabola surface to be maintained well guided, which will optimize the use of energy. This adjusting time will be used in the broken control system of collector sun tracking. A low temperature test was made, in accordance to ASHRAE 93-1986 (RA 91) standard, from which an optical efficiency of 70 % was determinedAsociación Argentina de Energías Renovables y Medio Ambiente (ASADES

Concentrador cilíndrico parabólico aplicado a la generación de vapor de uso industrial : Evaluación óptica y térmica de un prototipo

En este trabajo se presenta el diseño, desarrollo y estudio de funcionamiento de un prototipo de concentrador cilindrico parabólico (CCP) destinado a la generación de vapor de agua de baja entalpia para uso industrial. El área de apertura del prototipo es de 2,5 m². Se realiza una evaluación óptica de su funcionamiento consistente en un mapeo de la superficie reflectante utilizando punteros láser. Por medio de un software de simulación específico, se determina el tiempo de ajuste necesario para que el plano de la parábola se mantenga orientado de manera de optimizar el aprovechamiento energético. Este tiempo de ajuste podrá ser utilizado en el sistema de control discontinuo de seguimiento solar. Por último se realiza un ensayo de baja temperatura de acuerdo a la norma ASHRAE 93-1986 (RA 91) con el que se obtiene un rendimiento óptico del 70 %.This paper presents the design, technological development and functioning analysis of a parabolic trough collector prototype, which will be used for industrial low enthalpy steam generation. The prototype aperture area is 2,5 m². An optical evaluation of its behaviour is made by performing a mapping of its reflectance surface by means of laser pointers. A specific simulation software was used in order to determine the necessary adjusting time for the parabola surface to be maintained well guided, which will optimize the use of energy. This adjusting time will be used in the broken control system of collector sun tracking. A low temperature test was made, in accordance to ASHRAE 93-1986 (RA 91) standard, from which an optical efficiency of 70 % was determinedAsociación Argentina de Energías Renovables y Medio Ambiente (ASADES