Análisis del ECPN y del EFE en el sector público

El nuevo Plan General de Contabilidad Pública (Orden EHA/ 1037/2010) de 13 de abril dispone la elaboración de dos nuevos documentos contables: el Estado de cambios en el patrimonio neto y el Estado de flujos de efectivo. En este trabajo se detallan la estructura, función y utilidad de esos documentos en el ámbito del sector público para conseguir una información consistente y comparable entre las diferentes entidades en sintonía con la normativa internacional. Este estudio finaliza con una interpretación de los dos documentos analizados.

Energy relaxation in nonlinear one-dimensional lattices

We study energy relaxation in thermalized one-dimensional nonlinear arrays of the Fermi-Pasta-Ulam type. The ends of the thermalized systems are placed in contact with a zero-temperature reservoir via damping forces. Harmonic arrays relax by sequential phonon decay into the cold reservoir, the lower-frequency modes relaxing first. The relaxation pathway for purely anharmonic arrays involves the degradation of higher-energy nonlinear modes into lower-energy ones. The lowest-energy modes are absorbed by the cold reservoir, but a small amount of energy is persistently left behind in the array in the form of almost stationary low-frequency localized modes. Arrays with interactions that contain both a harmonic and an anharmonic contribution exhibit behavior that involves the interplay of phonon modes and breather modes. At long times relaxation is extremely slow due to the spontaneous appearance and persistence of energetic high-frequency stationary breathers. Breather behavior is further ascertained by explicitly injecting a localized excitation into the thermalized arrays and observing the relaxation behavior.

A minimal i-motif stabilized by minor groove G:T:G:T tetrads

The repetitive DNA sequences found at telomeres and centromeres play a crucial role in the structure and function of eukaryotic chromosomes. This role may be related to the tendency observed in many repetitive DNAs to adopt non-canonical structures. Although there is an increasing recognition of the importance of DNA quadruplexes in chromosome biology, the co-existence of different quadruplex-forming elements in the same DNA structure is still a matter of debate. Here we report the structural study of the oligonucleotide d(TCGTTTCGT) and its cyclic analog d. Both sequences form dimeric quadruplex structures consisting of a minimal i-motif capped, at both ends, by a slipped minor groove-aligned G:T:G:T tetrad. These mini i-motifs, which do not exhibit the characteristic CD spectra of other i-motif structures, can be observed at neutral pH, although they are more stable under acidic conditions. This finding is particularly relevant since these oligonucleotide sequences do not contain contiguous cytosines. Importantly, these structures resemble the loop moiety adopted by an 11-nucleotide fragment of the conserved centromeric protein B (CENP-B) box motif, which is the binding site for the CENP-B.

A minimal i-motif stabilized by minor groove G:T:G:T tetrads

The repetitive DNA sequences found at telomeres and centromeres play a crucial role in the structure and function of eukaryotic chromosomes. This role may be related to the tendency observed in many repetitive DNAs to adopt non-canonical structures. Although there is an increasing recognition of the importance of DNA quadruplexes in chromosome biology, the co-existence of different quadruplex-forming elements in the same DNA structure is still a matter of debate. Here we report the structural study of the oligonucleotide d(TCGTTTCGT) and its cyclic analog d. Both sequences form dimeric quadruplex structures consisting of a minimal i-motif capped, at both ends, by a slipped minor groove-aligned G:T:G:T tetrad. These mini i-motifs, which do not exhibit the characteristic CD spectra of other i-motif structures, can be observed at neutral pH, although they are more stable under acidic conditions. This finding is particularly relevant since these oligonucleotide sequences do not contain contiguous cytosines. Importantly, these structures resemble the loop moiety adopted by an 11-nucleotide fragment of the conserved centromeric protein B (CENP-B) box motif, which is the binding site for the CENP-B.

Notas del primer seminario de integrabilidad de la Universitat Politècnica de Catalunya

Estas notas corresponden a las exposiciones presentadas en el \emph{Primer Seminario de Integrabilidad}, dentro de lo que se denomina \emph{Aula de Sistemas Din\'amicos}. Durante este evento se realizaron seis conferencias, todas presentadas por miembros del grupo de Sistemas Din\'amicos de la UPC. El programa desarrollado fue el siguiente:\\\begin{center}AULA DE SISTEMAS DIN\'AMICOS\end{center}\begin{center}\texttt{http://www.ma1.upc.es/recerca/seminaris/aulasd-cat.html}\end{center}\begin{center}SEMINARIO DE INTEGRABILIDAD\end{center}\begin{center}Martes 29 y Mi\'ercoles 30 de marzo de 2005\\Facultad de Matem\'aticas y Estad\'{\i}stica, UPC\\Aula: Seminario 1\end{center}\bigskip\begin{center}PROGRAMA Y RES\'UMENES\end{center}{\bf Martes 29 de marzo}\begin{itemize}\item15:30. Juan J. Morales-Ruiz. \emph{El problema de laintegrabilidad en Sistemas Din\'amicos}\medskip {\bf Resumen.} En esta presentaci\'on se pretende dar unaidea de conjunto, pero sin entrar en detalles, sobre las diversasnociones de integrabilidad, asociadas a nombres de matem\'aticostan ilustres como Liouville, Galois-Picard-Vessiot, Lie, Darboux,Kowalevskaya, Painlev\'e, Poincar\'e, Kolchin, Lax, etc. Adem\'astambi\'en mencionaremos la revoluci\'on que supuso en los a\~nossesenta del siglo pasado el descubrimiento de Gardner, Green,Kruskal y Miura sobre un nuevo m\'etodo para resolver en algunoscasos determinadas ecuaciones en derivadas parciales. \medskip\item16:00. David G\'omez-Ullate. \emph{Superintegrabilidad, pares deLax y modelos de $N-$cuerpos en el plano}\medskip{\bf Resumen.} Introduciremos algunas t\'ecnicas cl\'asicas paraconstruir modelos de N-cuerpos integrables, como los pares de Laxo la din\'amica de los ceros de un polinomio. Revisaremos lanoci\'on de integrabilidad Liouville y superintegrabilidad, ydiscutiremos un nuevo m\'etodo debido a F. Calogero para contruirmodelos de N-cuerpos en el plano con muchas \'orbitasperi\'odicas. La exposici\'on se acompa\~nar\'a de animaciones delmovimiento de los cuerpos, y se plantear\'an algunos problemasabiertos.\medskip\item17:00. Pausa\medskip\item17:30. Yuri Fedorov. \emph{An\'alisis de Kovalevskaya--Painlev\'ey Sistemas Algebraicamente Integrables}\medskip{\bf Resumen.} Muchos sistemas integrables poseen una propiedadremarcable: todas sus soluciones son funciones meromorfas deltiempo como una variable compleja. Tal comportamiento, que serefiere como propiedad de Kovalevskaya-Painleve (KP) y que se usafrecuentemente como una ensayo de integrabilidad, no es accidentaly tiene unas ra\'{\i}ces geom\'etricas profundas. En esta charladescribiremos una clase de tales sistemas (conocidos como lossistemas algebraicamente integrables) y subrayaremos suspropiedades geom\'etricas principales que permiten predecir laestructura de las soluciones complejas y adem\'as encontrarlasexpl\'{\i}citamente. Eso lo ilustraremos con algunos sistemas dela mec\'anica cl\'asica. Tambi\'en mencionaremos unasgeneralizaciones \'utiles de la noci\'on de integrabilidadalgebraica y de la propiedad KP.\end{itemize}\medskip{\bf Mi\'ercoles 30 de marzo}\begin{itemize}\item 15:30. Rafael Ram\'{\i}rez-Ros. \emph{El m\'etodo de Poincar\'e}\medskip{\bf Resumen.} Dado un sistema Hamiltoniano aut\'onomo cercano acompletamente integrable Poincar\'e prob\'o que, en general, noexiste ninguna integral primera adicional uniforme en elpar\'ametro de perturbaci\'on salvo el propio Hamiltoniano.Esbozaremos las ideas principales del m\'etodo de prueba ycomentaremos algunas extensiones y generalizaciones.\newpage\item16:30. Chara Pantazi. \emph{El M\'etodo de Darboux}\medskip{\bf Resumen.} Darboux, en 1878, present\'o su m\'etodo paraconstruir integrales primeras de campos vectoriales polinomialesutilizando sus curvas invariantes algebraicas. En estaexposici\'on presentaremos algunas extensiones del m\'etodocl\'asico de Darboux y tambi\'en algunas aplicaciones.\medskip\item17:30. Pausa\medskip\item18:00. Juan J. Morales-Ruiz. \emph{M\'etodos recientes paradetectar la no integrabilidad}\medskip{\bf Resumen.} En 1982 Ziglin utiliza la estructura de laecuaci\'on en variaciones de Poincar\'e (sobre una curva integralparticular) como una herramienta fundamental para detectar la nointegrabilidad de un sistema Hamiltoniano. En esta charla sepretende dar una idea de esta aproximaci\'on a la nointegrabilidad, junto con t\'ecnicas m\'as recientes queinvolucran la teor\'{\i}a de Galois de ecuaciones diferencialeslineales, haciendo \'enfasis en los ejemplos m\'as que en lateor\'{\i}a general. Ilustraremos estos m\'etodos con resultadossobre la no integrabilidad de algunos problemas de $N$ cuerpos enMec\'anica Celeste.\end{itemize}

Protein interaction studies point to new functions for Escherichia coli glyceraldehyde-3-phosphate dehydrogenase

Glyceraldehyde-3-phosphate dehydrogenase (GAPDH) is considered a multifunctional protein with defined functions in numerous mammalian cellular processes. GAPDH functional diversity depends on various factors such as covalent modifications, subcellular localization, oligomeric state and intracellular concentration of substrates or ligands, as well as protein-protein interactions. In bacteria, alternative GAPDH functions have been associated with its extracellular location in pathogens or probiotics. In this study, new intracellular functions of E. coli GAPDH were investigated following a proteomic approach aimed at identifying interacting partners using in vivo formaldehyde cross-linking followed by mass spectrometry. The identified proteins were involved in metabolic processes, protein synthesis and folding or DNA repair. Some interacting proteins were also identified in immunopurification experiments in the absence of cross-linking. Pull-down experiments and overlay immunoblotting were performed to further characterize the interaction with phosphoglycolate phosphatase (Gph). This enzyme is involved in the metabolism of 2-phosphoglycolate formed in the DNA repair of 3"-phosphoglycolate ends generated by bleomycin damage. We show that interaction between Gph and GAPDH increases in cells challenged with bleomycin, suggesting involvement of GAPDH in cellular processes linked to DNA repair mechanisms.

Financing public education when altruistic agents have retirement concerns

[cat]El capital humà i, per tant, l’educació tenen un impacte en el benestar futur de la societat. En aquest treball s’estudia la connexió entre el suport dels votants per una educació pública i les preocupacions sobre la seva jubilació. Mostrem com els votants anticipen els efectes positius que té l’educació sobre les pensions futures. Així, el recolzament a un sistema educatiu públic s’incrementa si el sistema de pensions és més redistributiu, cosa que també es dóna entre els ciutadans que prefereixen una educació privada. També mostrem que el tipus d’equilibri “ends against the middle” pot ocórrer fins i tot quan la taxa impositiva preferida pels votants és decreixent amb la renda.

Financing public education when altruistic agents have retirement concerns

[cat]El capital humà i, per tant, l’educació tenen un impacte en el benestar futur de la societat. En aquest treball s’estudia la connexió entre el suport dels votants per una educació pública i les preocupacions sobre la seva jubilació. Mostrem com els votants anticipen els efectes positius que té l’educació sobre les pensions futures. Així, el recolzament a un sistema educatiu públic s’incrementa si el sistema de pensions és més redistributiu, cosa que també es dóna entre els ciutadans que prefereixen una educació privada. També mostrem que el tipus d’equilibri “ends against the middle” pot ocórrer fins i tot quan la taxa impositiva preferida pels votants és decreixent amb la renda.

Effect of dripline flushing on subsurface drip irrigation systems

The velocity of dripline flushing in subsurface drip irrigation (SDI) systems affects system design, cost, management, performance, and longevity. A 30‐day field study was conducted at Kansas State University to analyze the effect of four targeted flushing velocities (0.23, 0.30, 0.46, and 0.61 m/s) for a fixed 15 min duration of flushing and three flushing frequencies (no flushing or flushing every 15 or 30 days) on SDI emitter discharge and sediments within the dripline and removed in the flushing water. At the end of the field experiment (371 h), the amount of solids carried away by the flushing water and retained in every lateral were determined as well as laboratory determination of emitter discharge for every single emitter within each dripline. Greater dripline flushing velocities, which also resulted in greater flushing volumes, tended to result in greater amounts of solids in the flushing water, but the differences were not always statistically significant. Neither the frequency of flushing nor the interaction of flushing frequency and velocity significantly affected the amount of solids in the flushing water. There was a greater concentration of solids in the beginning one‐third of the 90 m laterals, particularly for treatments with no flushing or with slower dripline flushing velocities. As flushing velocity and concurrently flushing volume increased, there was a tendency for greater solids removal and/or more equal distribution within the dripline. At the end of the field study, the average emitter discharge as measured in the laboratory for a total of 3970 emitters was 0.64 L/h. which was significantly less (approximately 2.5%) than the discharge for new and unused emitters. Only six emitters were nearly or fully clogged, with discharges between 0% and 5% of new and unused emitters. Flushing velocity and flushing frequency did not have consistent significant effects on emitter discharge, and those numerical differences that did exist were small (<3%). Emitter discharge was approximately 3% less for the distal ends of the driplines (last 20% of the dripline). Although not a specific factor in the study, the results of solids removals during flushing and solids retention within the different dripline sections suggest that duration of flushing may be a more cost‐effective management option than increasing the dripline flushing velocity through SDI system design. Finally, although microirrigation system components have been improved over the years, the need for flushing to remove solids and reduce clogging potential has not been eliminated

Com conceben els infants els fenòmens meteorològics

En aquest projecte es reflexiona sobre la capacitat dels infants per aprendre ciències des del parvulari, i la possibilitat de l’escola d’iniciar-los en temes complexos com són els fenòmens meteorològics. És positiu que els docents s’interessin per conèixer les teories intuïtives dels seus alumnes abans d’introduir nous temes de ciències, d’aquesta manera aquests es podran abordar més efectivament i per tant serà més senzill fer-ne evolucionar les seves idees inicials, acostant-los a un model més aproximat amb la ciència. L’estudi, que es basa en les idees d’infants de 4 a 7 anys, es fonamenta amb un recull de dades reals a través d’entrevistes relacionades amb els fenòmens de la pluja, la neu i la boira. D’aquesta manera, s’analitzen les teories dels infants que expressen a través dels conceptes intuïtius que han anat creant i dels conceptes introduïts durant la seva estada a l’escola. La recerca finalitza amb unes conclusions en què es reflexiona sobre la possibilitat d’aprenentatge dels infants en relació als fenòmens meteorològics que els envolten.

Elders and the ITCs use to communicate with children and grandchildren

Past research in using ICTs (Information and Communication Technologies) in interpersonal communication showed that age plays an important role. There is a general assumption that the elderly are left behind regarding the adoption and the use of ICTs. Furthermore, elders tend to use ICTs mainly for instrumental purposes and the use is rather non-sophisticated. When elders are using ICTs to maintain their social network, similar patterns could be found: They start using internet, or intensify its use, when their children move abroad while they might decrease using the tool if the motivation ends. In this research we explore elders' incentives to go online and use internet services to communicate; the type of agencies they use to communicate with children and grandchildren abroad; and the situations that make them stop using the ICTs or even reject internet mediated communications. We base our discussion on the empirical evidence the two authors gathered in different cities and countries: Barcelona, Romania, Toronto, Los Angeles, Montevideo and Lima, through semi-structured interviews and observation, with people aged 60 years old and over. The results show that the ability for using ICT tools in an autonomous way is a better explanation than age. In this, we distinguish between assisted users and autonomous users. We found that oldest seniors and those seniors who are less socially active are more likely to be assisted users than those who are socially or professionally active. For them communication with their children and grandchildren abroad follows no agency or it is mediated by significant others from their local social network, who are able to use ICTs and select specific information to share, in the second step, with the elder. For some younger participants the use of ICTs is rather situational and imposed by their children or grandchildren, who installed the tool in the first place and assisted them in using it. Finally, other elders describe a proficient and independent use of ICTs so they use the devices and services the way they want to.We discuss the implications of the patterns in using ICTs, for elders' social life and their relationships with children and grandchildren. First, we emphasis the fact that those elders rejecting the ICTs or being unskilled in using them to communicate might be left out from their family circle, particularly when children are abroad -they would experience more isolation. Second, we underline the fact that when children and grandchildren are the ones that control the ICTs used by their parents and grandparents, they are controlling also the information flow and this will redefine the power relations between elders and their younger relatives.

The promoter activity of human Mfn2 depends on Sp1 in vascular smooth muscle cells

AIMS: Mitofusin-2 (Mfn2) expression is dysregulated in vascular proliferative disorders and its overexpression attenuates the proliferation of vascular smooth muscle cells (VSMCs) and neointimal lesion development after balloon angioplasty. We sought to gain insight into the mechanisms that control Mfn2 expression in VSMCs. METHODS AND RESULTS: We cloned and characterized 2 kb of the 5'-flanking region of the human Mfn2 gene. Its TATA-less promoter contains a CpG island. In keeping with this, 5'-rapid amplification of cDNA ends revealed six transcriptional start sites (TSSs), of which TSS2 and TSS5 were the most frequently used. The strong CpG island was found to be non-methylated under conditions characterized by large differences in Mfn2 gene expression. The proximal Mfn2 promoter contains six putative Sp1 motifs. Sp1 binds to the Mfn2 promoter and its overexpression activates the Mfn2 promoter in VSMCs. Chemical inhibition of Sp1 reduced Mfn2 expression, and Sp1 silencing reduced transcriptional activity of the Mfn2 promoter. In keeping with this view, Sp1 and Mfn2 mRNA levels were down-regulated in the aorta early after an atherogenic diet in apolipoprotein E-knockout mice or in VSMCs cultured in the presence of low serum. CONCLUSION: Sp1 is a key factor in maintaining basal Mfn2 transcription in VSMCs. Given the anti-proliferative actions of Mfn2, Sp1-induced Mfn2 transcription may represent a mechanism for prevention of VSMC proliferation and neointimal lesion and development.

The promoter activity of human Mfn2 depends on Sp1 in vascular smooth muscle cells

AIMS: Mitofusin-2 (Mfn2) expression is dysregulated in vascular proliferative disorders and its overexpression attenuates the proliferation of vascular smooth muscle cells (VSMCs) and neointimal lesion development after balloon angioplasty. We sought to gain insight into the mechanisms that control Mfn2 expression in VSMCs. METHODS AND RESULTS: We cloned and characterized 2 kb of the 5'-flanking region of the human Mfn2 gene. Its TATA-less promoter contains a CpG island. In keeping with this, 5'-rapid amplification of cDNA ends revealed six transcriptional start sites (TSSs), of which TSS2 and TSS5 were the most frequently used. The strong CpG island was found to be non-methylated under conditions characterized by large differences in Mfn2 gene expression. The proximal Mfn2 promoter contains six putative Sp1 motifs. Sp1 binds to the Mfn2 promoter and its overexpression activates the Mfn2 promoter in VSMCs. Chemical inhibition of Sp1 reduced Mfn2 expression, and Sp1 silencing reduced transcriptional activity of the Mfn2 promoter. In keeping with this view, Sp1 and Mfn2 mRNA levels were down-regulated in the aorta early after an atherogenic diet in apolipoprotein E-knockout mice or in VSMCs cultured in the presence of low serum. CONCLUSION: Sp1 is a key factor in maintaining basal Mfn2 transcription in VSMCs. Given the anti-proliferative actions of Mfn2, Sp1-induced Mfn2 transcription may represent a mechanism for prevention of VSMC proliferation and neointimal lesion and development.

Historias de vida y educación social. Una experiencia de investigación y formación.

Peer-reviewed

Tailored Jeffamine molecular tools for ordering mesoporous Silica

Herein, we report the formation of organized mesoporous silica materials prepared from a novel nonionic gemini surfactant, myristoyl-end capped Jeffamine, synthesized from a polyoxyalkyleneamine (ED900). The behavior of the modified Jeffamine in water was first investigated. A direct micellar phase (L1) and a hexagonal (H1) liquid crystal were found. The structure of the micelles was investigated from the SAXS and the analysis by Generalized Indirect Fourier Transformation (GIFT), which show that the particles are globular of coreshell type. The myristoyl chains, located at the ends of the amphiphile molecule are assembled to form the core of the micelles and, as a consequence, the molecules are folded over on themselves. Mesoporous materials were then synthesized from the self-assembly mechanism. The recovered materials were characterized by SAXS measurements, nitrogen adsorptiondesorption analysis, transmission and scanning electron microscopy. The results clearly evidence that by modifying the synthesis parameters, such as the surfactant/silica precursor molar ratio and the hydrothermal conditions, one can control the size and the nanostructuring of the resulting material. It was observed that, the lower the temperature of the hydrothermal treatment, the better the mesopore ordering.