Estucoqueratosis. A propósito de un caso

La estucoqueratosis es una patología dérmica que cursa con tumoraciones queratósicas asintomáticas, benignas, blanco-grisáceas y de pequeño tamaño. Éstas suelen localizarse en las extremidades (especialmente en las inferiores) en torno al tobillo. Su etiología es desconocida y su diagnóstico se realiza mediante una correcta anamnesis y exploración física ya que la morfología, localización y edad de presentación son claves para poder establecer un diagnóstico diferencial con otras afecciones aunque en caso necesario también se puede recurrir a la biopsia. Constituye una entidad clínica con especial interés podológico dada su frecuente aparición en las extremidades inferiores, de ahí la necesidad de conocerla y de saber realizar un correcto diagnóstico diferencial. Presentamos el caso de un varón de 45 años sin antecedentes dermatológicos que presenta estucoqueratosis en la extremidad inferior y que acude al Servicio de Dermatología del Hospital Naval de Ferrol.

The duty of loyalty in the cooperative law. A comparative study

Among the duties of the government bodies’ members of the different entities, which are connected to the good government, the duty of loyalty must be underlined. This duty, derived from the good-faith duty, obliges to act in the interest of the entity in case of conflict of interest, and to subordinate one’s own interests, except when there is an authorisation. Loyalty duty is applicable both to managers, who must manage the entity’s interest, and to partners, according to the common purpose derived from the company contract. This duty, at the same time, includes some particular rules, referred to transparency, remuneration, prohibition of competition, self-contracting... This essay compares the regulation of the duty of loyalty and its realizations in the different Cooperative Laws in Spain, both referring to the managers and to the partners, comparing this, at the same time, with the regulation of these aspects in companies’ general legislation, an in the Spanish Corporate Enterprises Act in particular, in order to obtain a general view of the issue, a necessary basis to go more deeply into it, and suggesting some preliminary conclusions or assessments.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

The beginning of tourism in La Palma Island: Sixty years of the XX century

The sixties was a time of great interest for tourism development on the La Palma island. Various actions of public and private, as the policy of building a new airport, various tourist resorts, the tourism plan of 1968 or insular government also creating public entity "La Palma, Tourism SA” in 1969, will be the basis for future development of tourism on the island and will result push for private investment in this economic sector. Indeed, in the sixties, private investors had opened two hotels, while at least three others over a hundred beds each, weren´t finished.

The Neolithic of El Niño cave (Ayna, Albacete) in the Sierra del Segura context

Since its excavation in the summer of 1973, El Niño cave has been considered a key site to understand the process of production economy and pottery technology introduction in South-eastern Iberian Peninsula, and especially to approach how such process could have affected people already settled in the Segura mountains. However, data from El Niño cave was very fragmentary, due to the lack of a broad study of Neolithic occupations of the site. In this paper, we present the analysis of pottery, lithic industry and faunal remains, as well as the existing dates from the site´s Holocene levels. The review of different evidence from the site allows suggesting that El Niño cave would have probably acted as a hunting and shepherding station, being a logistical site of larger places. However, limitations due to the fact that we are dealing with a 40- year-old excavation, prevent specifying how the process of Neolithic introduction in the Segura Mountains occurred.