Tax Coordination Between Regions in Spain - Role of the Courts

Análisis de la jurisprudencia constitucional española sobre la distribución de competencias tributarias entre los distintos niveles de gobierno.

Crisis y transformación fiscal del Estado español

Análisis del origen, evolución y perspectivas del modelo de financiación autonómica español, de corte federal, en el marco de la crisis del Estado

Un modelo sostenible de Impuesto sobre Sucesiones y Donaciones ¿El sistema brasileño como solución?

Aquesta investigació sorgeix de la reflexió sobre la tendència a la desaparició del Impost sobre Successions y Donacions a Espanya. Després de defensar la necessitat del impost en certes condicions, s’analitzarà el règim de cessió d’impostos, especialment del ISD, on trobarem les causes del problema. Tanmateix, estudiarem el model brasiler amb el fi de validar les propostes plantejades y aportar nous enfocaments.

Medición de la absorción de los ácidos biliares en el diagnóstico inicial de la diarrea crónica.

Evaluar la utilidad de 75SeHCAT como prueba de primera línea en el diagnóstica en el síndrome diarreico crónico (SDC). Se estudiaron prospectivamente 47 pacientes. En todos se midió la retención abdominal a los 7 días post-administración 75SeHCAT (RA7). Los pacientes con prueba alterada se evaluo la respuesta a la resincolestiramina y se realizó un nuevo test a los 3 meses. çEn nuestro estudio se objetivo que la medición de la RA7 de 75SeHCAT permite un diagnóstico precoz de la malabsorción de sales biliares en el 42.5 % de pacientes con SDC.

z/WORKSPACE

El proyecto presentado tiene como finalidad definir e implementar un sistema de gestión documental (CMS) a nivel informático para la empresa FIATC Seguros que proporcione los métodos necesarios para la buena gestión de la documentación.

Regulación de la expresión del microRNA miR-21 por la proteína ZAP-70 en células de leucemia linfática crónica

La leucemia linfática crónica (LLC) está asociada a factores biológicos como la expresión de la proteína ZAP-70 y la expresión aberrante del miR-21. OBJETIVOS: Determinar la expresión de miR-21 en líneas celulares B y en células primarias de LLC y su asociación con la expresión de ZAP-70 en la LLC. MATERIAL Y MÉTODOS: Análisis de la expresión de miR-21 en la línea celular transfectada con ZAP-70 y en células de LLC. RESULTADOS: Se observó mayor expresión de miR-21 en las células con ZAP-70 tras estimulación del BCR y una correlación positiva entre la expresión de miR-21 y la de ZAP-70.

Evidence for classification of c.1852_1853AA>GC in MLH1 as a neutral variant for Lynch syndrome

Background: Lynch syndrome (LS) is an autosomal dominant inherited cancer syndrome characterized by early onset cancers of the colorectum, endometrium and other tumours. A significant proportion of DNA variants in LS patients are unclassified. Reports on the pathogenicity of the c.1852_1853AA>GC (p.Lys618Ala) variant of the MLH1 gene are conflicting. In this study, we provide new evidence indicating that this variant has no significant implications for LS.Methods: The following approach was used to assess the clinical significance of the p.Lys618Ala variant: frequency in a control population, case-control comparison, co-occurrence of the p.Lys618Ala variant with a pathogenic mutation, co-segregation with the disease and microsatellite instability in tumours from carriers of the variant. We genotyped p.Lys618Ala in 1034 individuals (373 sporadic colorectal cancer [CRC] patients, 250 index subjects from families suspected of having LS [revised Bethesda guidelines] and 411 controls). Three well-characterized LS families that fulfilled the Amsterdam II Criteria and consisted of members with the p.Lys618Ala variant were included to assess co-occurrence and co-segregation. A subset of colorectal tumour DNA samples from 17 patients carrying the p.Lys618Ala variant was screened for microsatellite instability using five mononucleotide markers.Results: Twenty-seven individuals were heterozygous for the p.Lys618Ala variant; nine had sporadic CRC (2.41%), seven were suspected of having hereditary CRC (2.8%) and 11 were controls (2.68%). There were no significant associations in the case-control and case-case studies. The p.Lys618Ala variant was co-existent with pathogenic mutations in two unrelated LS families. In one family, the allele distribution of the pathogenic and unclassified variant was in trans, in the other family the pathogenic variant was detected in the MSH6 gene and only the deleterious variant co-segregated with the disease in both families. Only two positive cases of microsatellite instability (2/17, 11.8%) were detected in tumours from p.Lys618Ala carriers, indicating that this variant does not play a role in functional inactivation of MLH1 in CRC patients.Conclusions: The p.Lys618Ala variant should be considered a neutral variant for LS. These findings have implications for the clinical management of CRC probands and their relatives.

A longitudinal study of environmental tobacco smoke exposure in children: parental self reports versus age dependent biomarkers

Background: Awareness of the negative effects of smoking on children's health prompted a decrease in the self-reporting of parental tobacco use in periodic surveys from most industrialized countries. Our aim is to assess changes between ETS exposure at the end of pregnancy and at 4 years of age determined by the parents' self-report and measurement of cotinine in age related biological matrices.Methods: The prospective birth cohort included 487 infants from Barcelona city (Spain). Mothers were asked about maternal and household smoking habit. Cord serum and children's urinary cotinine were analyzed in duplicate using a double antibody radioimmunoassay. Results: At 4 years of age, the median urinary cotinine level in children increased 1.4 or 3.5 times when father or mother smoked, respectively. Cotinine levels in children's urine statistically differentiated children from smoking mothers (Geometric Mean (GM) 19.7 ng/ml; 95% CI 16.83–23.01) and exposed homes (GM 7.1 ng/ml; 95% CI 5.61–8.99) compared with non-exposed homes (GM 4.5 ng/ml; 95% CI 3.71–5.48). Maternal self-reported ETS exposure in homes declined in the four year span between the two time periods from 42.2% to 31.0% (p < 0.01). Nevertheless, most of the children considered non-exposed by their mothers had detectable levels of cotinine above 1 ng/mL in their urine.Conclusion: We concluded that cotinine levels determined in cord blood and urine, respectively, were useful for categorizing the children exposed to smoking and showed that a certain increase in ETS exposure during the 4-year follow-up period occurred.

Instal·lació fotovoltaica a la UPF : projecte de viabilitat

És viable portar a terme la instal·lació de panells solars fotovoltaics a la UniversitatPompeu Fabra? Està dins dels objectius de la universitat? Per què encara no s’ha portat a terme un projecte com aquest en cap campus de la UPF? Aquest treball busca donar resposta a totes aquestes preguntes i fer-ho de manera realista i imparcial.Primer de tot, hem de destacar que fer una instal·lació solar en un edifici és, a diferència del que ens ve al cap primerament, una inversió. Amb això volem dir que l’energia generada per cada panell solar no es dedica al consum de la niversitat, sinó que es ven a la xarxa elèctrica a un preu fixat per llei. Així que el que tenim entre mans és clarament una inversió i, evidentment, ens pot fer guanyar diners.L’espina dorsal del treball és un estudi exhaustiu de la viabilitat econòmica que tindria aquesta inversió en diferents escenaris. Hem centrat l’estudi en el Campus de la Ciutadella de la UPF, concretament sobre les cobertes dels edificis Roger de Llúria i Jaume Primer; i hem calculat el VAN, TIR i pay-back de la inversió sota diferents circumstàncies per mostrar un panorama complert de la situació. Tot i això, el treball no es queda aquí. Emmarcant l’estudi de la inversió, s’ha situat lesenergies renovables en l’actualitat, concretament la solar fotovoltaica, s’ha comparat la ideologia de la UPF amb les ideologies d’altres universitats catalanes que compten amb instal·lacions solars, s’ha comparat els projectes de diverses d’aquestesuniversitats amb el que seria el projecte de la UPF i, per últim, s’ha plantejat unaproposta d’obtenció d’ingressos per tal de millorar la inversió o participar en altresprojectes ecològics. La nostra opinió és que aquest tema té un gran rerefons, ja que neix conceptes relacionats amb la economia, la imatge, la responsabilitat social o l’evolució. Per tant, animem al lector a continuar llegint i descobrir la resposta a tots aquests interrogants.

Prediction of the bulking phenomenon in wastewater treatment plants

The control and prediction of wastewater treatment plants poses an important goal: to avoid breaking the environmental balance by always keeping the system in stable operating conditions. It is known that qualitative information — coming from microscopic examinations and subjective remarks — has a deep influence on the activated sludge process. In particular, on the total amount of effluent suspended solids, one of the measures of overall plant performance. The search for an input–output model of this variable and the prediction of sudden increases (bulking episodes) is thus a central concern to ensure the fulfillment of current discharge limitations. Unfortunately, the strong interrelationbetween variables, their heterogeneity and the very high amount of missing information makes the use of traditional techniques difficult, or even impossible. Through the combined use of several methods — rough set theory and artificial neural networks, mainly — reasonable prediction models are found, which also serve to show the different importance of variables and provide insight into the process dynamics