16 resultados para Act on Taxation Procedure

em Consorci de Serveis Universitaris de Catalunya (CSUC), Spain


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[cat] La tesi que es defensa en aquest article és la posició de centralitat que va tenir la Comissió Jurídica Assessora durant el període de la Generalitat republicana en la creació i la configuració del sistema polític i institucional d'autogovern a Catalunya. Per a demostrar aquesta tesi s'analitzen els avantprojectes de llei que va elaborar durant aquest període la Comissió Jurídica Assessora: la Constitució o Estatut interior, la Llei municipal, el Tribunal de Cassació de Catalunya i els recursos en les vies governativa i contenciosa administrativa. L'anàlisi d'aquests avantprojectes posa en relleu com durant aquest període es van forjar les institucions d'autogovern, es van posar les bases de la democràcia i de l'autonomia local, com també es va crear una jurisdicció contenciosa administrativa pròpia. L'avantprojecte de llei de recursos en les vies governativa i contenciosa administrativa serà un precedent rellevant, però oblidat, de les lleis estatals sobre procediment administratiu i jurisdicció contenciosa administrativa. En definitiva, el sistema polític i institucional català que hi ha en l'actualitat no podria entendre's sense els antecedents de la Generalitat republicana que, recollint la legitimació històrica de les institucions medievals, van saber configurar les bases d'un sistema adaptat a les necessitats de la societat contemporània.

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This work describes the formation of transformation products (TPs) by the enzymatic degradation at laboratory scale of two highly consumed antibiotics: tetracycline (Tc) and erythromycin (ERY). The analysis of the samples was carried out by a fast and simple method based on the novel configuration of the on-line turbulent flow system coupled to a hybrid linear ion trap – high resolution mass spectrometer. The method was optimized and validated for the complete analysis of ERY, Tc and their transformation products within 10 min without any other sample manipulation. Furthermore, the applicability of the on-line procedure was evaluated for 25 additional antibiotics, covering a wide range of chemical classes in different environmental waters with satisfactory quality parameters. Degradation rates obtained for Tc by laccase enzyme and ERY by EreB esterase enzyme without the presence of mediators were ∼78% and ∼50%, respectively. Concerning the identification of TPs, three suspected compounds for Tc and five of ERY have been proposed. In the case of Tc, the tentative molecular formulas with errors mass within 2 ppm have been based on the hypothesis of dehydroxylation, (bi)demethylation and oxidation of the rings A and C as major reactions. In contrast, the major TP detected for ERY has been identified as the “dehydration ERY-A”, with the same molecular formula of its parent compound. In addition, the evaluation of the antibiotic activity of the samples along the enzymatic treatments showed a decrease around 100% in both cases

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El model actual de consum comporta el malbaratament de recursos, potenciant l’ús desmesurat de materials i productes no reutilitzables, convertint-los en residu. Aquesta generació creixent de residus comporta la necessitat de gestionar-los de manera eficient o impedir generar-los, per minimitzar els impactes ambientals i econòmics. En aquest projecte es pretén actuar en la prevenció de la generació de residus a Sitges, concretament en la promoció d’actuacions de prevenció de residus en esdeveniments. L’estudi analitza la situació actual del municipi en quant a prevenció de residus i, tenint en compte el tipus de residus generats en els esdeveniments, proposa mesures per reduir-los considerant el seu cost econòmic, comptabilitzant les despeses amb i sense l’aplicació de les mesures, i el benefici d’aquestes llarg termini.

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Recent research on the dynamics of moral behavior has documented two contrastingphenomena - moral consistency and moral balancing. Moral balancing refers to thephenomenon whereby behaving (un)ethically decreases the likelihood of doing so againat a later time. Moral consistency describes the opposite pattern - engaging in(un)ethical behavior increases the likelihood of doing so later on. Three studies supportthe hypothesis that individuals' ethical mindset (i.e., outcome-based versus rule-based)moderates the impact of an initial (un)ethical act on the likelihood of behaving ethicallyin a subsequent occasion. More specifically, an outcome-based mindset facilitates moralbalancing and a rule-based mindset facilitates moral consistency.

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We study bureaucratic corruption in a model in which a constituencysets required levels for a given set of activities. Each activity iscarried out by an external provider, and its realization is supervisedby a bureaucrat. While bureaucrats are supposed to act on behalf of theconstituency, they can decide to be corrupt and allow providers todeliver lower activity levels than contracted in exchange for a bribe.Given this, the constituency sets the optimal activity levels weighingoff the value of activity levels, their costs, as well as the possibilityfor the bureaucrats to be corrupt. We use this setup to study the impacton equilibrium corruption of the degree of decentralization of corruption.To do this we compute equilibrium corruption in two different settings:1) Each bureaucrat acts in such a way as to maximize his own individualutility (competitive corruption); 2) An illegal syndicate oversee thecorruption decisions of the population of bureaucrats in such a way asto maximize total proceeds from corruption (organized corruption). Weshow that, since average corruption payoff is increasing in the activitylevels set by the constituency, and since the latter responds to highlevels of corruption by reducing required activity levels, in equilibriumthe illegal syndicate acts in such a way as to restrain the total numberof corrupt transactions, so that corruption is lower when it is organizedthan when it is competitive.

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Membrane organization into condensed domains or rafts provides molecular platforms for selective recruitment of proteins. Cell migration is a general process that requires spatiotemporal targeting of Rac1 to membrane rafts. The protein machinery responsible for making rafts competent to recruit Rac1 remains elusive. Some members of the MAL family of proteins are involved in specialized processes dependent on this type of membrane. Because condensed membrane domains are a general feature of the plasma membrane of all mammalian cells, we hypothesized that MAL family members with ubiquitous expression and plasma membrane distribution could be involved in the organization of membranes for cell migration. We show that myeloid-associated differentiation marker (MYADM), a protein with unique features within the MAL family, colocalizes with Rac1 in membrane protrusions at the cell surface and distributes in condensed membranes. MYADM knockdown (KD) cells had altered membrane condensation and showed deficient incorporation of Rac1 to membrane raft fractions and, similar to Rac1 KD cells, exhibited reduced cell spreading and migration. Results of rescue-of-function experiments by expression of MYADM or active Rac1L61 in cells knocked down for Rac1 or MYADM, respectively, are consistent with the idea that MYADM and Rac1 act on parallel pathways that lead to similar functional outcomes.

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Background: The relevance of immune-endocrine interactions to the regulation of ovarian function in teleosts is virtually unexplored. As part of the innate immune response during infection, a number of cytokines such as tumor necrosis factor alpha (TNF alpha) and other immune factors, are produced and act on the reproductive system. However, TNF alpha is also an important physiological player in the ovulatory process in mammals. In the present study, we have examined for the first time the effects of TNF alpha in vitro in preovulatory ovarian follicles of a teleost fish, the brown trout (Salmo trutta). Methods: To determine the in vivo regulation of TNF alpha expression in the ovary, preovulatory brook trout (Salvelinus fontinalis) were injected intraperitoneally with either saline or bacterial lipopolysaccharide (LPS). In control and recombinant trout TNF alpha (rtTNF alpha)-treated brown trout granulosa cells, we examined the percentage of apoptosis by flow cytometry analysis and cell viability by propidium iodide (PI) staining. Furthermore, we determined the in vitro effects of rtTNF alpha on follicle contraction and testosterone production in preovulatory brown trout ovarian follicles. In addition, we analyzed the gene expression profiles of control and rtTNF alpha-treated ovarian tissue by microarray and real-time PCR (qPCR) analyses. Results: LPS administration in vivo causes a significant induction of the ovarian expression of TNF alpha. Treatment with rtTNF alpha induces granulosa cell apoptosis, decreases granulosa cell viability and stimulates the expression of genes known to be involved in the normal ovulatory process in trout. In addition, rtTNF alpha causes a significant increase in follicle contraction and testosterone production. Also, using a salmonid-specific microarray platform (SFA2.0 immunochip) we observed that rtTNF alpha induces the expression of genes known to be involved in inflammation, proteolysis and tissue remodeling. Furthermore, the expression of kallikrein, TOP-2, serine protease 23 and ADAM 22, genes that have been postulated to be involved in proteolytic and tissue remodeling processes during ovulation in trout, increases in follicles incubated in the presence of rtTNF alpha. Conclusions In view of these results, we propose that TNF alpha could have an important role in the biomechanics of follicle weakening, ovarian rupture and oocyte expulsion during ovulation in trout, primarily through its stimulation of follicular cell apoptosis and the expression of genes involved in follicle wall proteolysis and contraction.

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The number of existing protein sequences spans a very small fraction of sequence space. Natural proteins have overcome a strong negative selective pressure to avoid the formation of insoluble aggregates. Stably folded globular proteins and intrinsically disordered proteins (IDP) use alternative solutions to the aggregation problem. While in globular proteins folding minimizes the access to aggregation prone regions IDPs on average display large exposed contact areas. Here, we introduce the concept of average meta-structure correlation map to analyze sequence space. Using this novel conceptual view we show that representative ensembles of folded and ID proteins show distinct characteristics and responds differently to sequence randomization. By studying the way evolutionary constraints act on IDPs to disable a negative function (aggregation) we might gain insight into the mechanisms by which function - enabling information is encoded in IDPs.

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Background: Huntington's disease (HD) is an inherited neurodegenerative disorder triggered by an expanded polyglutamine tract in huntingtin that is thought to confer a new conformational property on this large protein. The propensity of small amino-terminal fragments with mutant, but not wild-type, glutamine tracts to self-aggregate is consistent with an altered conformation but such fragments occur relatively late in the disease process in human patients and mouse models expressing full-length mutant protein. This suggests that the altered conformational property may act within the full-length mutant huntingtin to initially trigger pathogenesis. Indeed, genotypephenotype studies in HD have defined genetic criteria for the disease initiating mechanism, and these are all fulfilled by phenotypes associated with expression of full-length mutant huntingtin, but not amino-terminal fragment, in mouse models. As the in vitro aggregation of amino-terminal mutant huntingtin fragment offers a ready assay to identify small compounds that interfere with the conformation of the polyglutamine tract, we have identified a number of aggregation inhibitors, and tested whether these are also capable of reversing a phenotype caused by endogenous expressionof mutant huntingtin in a striatal cell line from the HdhQ111/Q111 knock-in mouse. Results: We screened the NINDS Custom Collection of 1,040 FDA approved drugs and bioactive compounds for their ability to prevent in vitro aggregation of Q58-htn 1¿171 amino terminal fragment. Ten compounds were identified that inhibited aggregation with IC50 < 15 ¿M, including gossypol, gambogic acid, juglone, celastrol, sanguinarine and anthralin. Of these, both juglone and celastrol were effective in reversing the abnormal cellular localization of full-length mutant huntingtin observed in mutant HdhQ111/Q111 striatal cells. Conclusions: At least some compounds identified as aggregation inhibitors also prevent a neuronal cellular phenotype caused by full-length mutant huntingtin, suggesting that in vitro fragment aggregation can act as a proxy for monitoring the disease-producing conformational property in HD. Thus, identification and testing of compounds that alter in vitro aggregation is a viable approach for defining potential therapeutic compounds that may act on the deleterious conformational property of full-length mutant huntingtin.

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Este artículo aporta los resultados de un estudio sobre legislación educativa y manuales de Educación para la Ciudadanía con el objeto de visibilizar la presencia de la educación en valores democráticos y su evolución en el contexto de los cambios sociales y políticos recientes. En la primera parte, nos adentramos en la reflexión sobre la moral y la vivencia de los valores en nuestras realidades, con el objeto de analizar la dimensión ética de la sociedad. Abordamos el debate de la crisis de valores y se realizan propuestas sobre la dimensión teleológica y axiológica de la educación en y para la democracia. En la segunda parte, se aporta la síntesis del estudio de la presencia de la educación en valores en algunas leyes educativas aprobadas a partir de la Constitución Española de 1978. Se describe cómo se ha incorporado la educación en valores a la normativa y qué formas ha ido adoptando. Se dedica especial atención al área de Educación para la Ciudadanía propuesta en la loe como espacio de formación ética y política. En el último apartado sobre educación en valores y manuales de ciudadanía se presentan, en primer lugar, diferentes significados y principios de ciudadanía para enmarcar teóricamente la investigación. A continuación, se visualizan los resultados del análisis de contenido de los valores presentes en una muestra de manuales de Educación para la Ciudadanía editados en el marco de desarrollo de la loe. Nuestro interés ha sido mostrar cómo los libros de texto traducen la legislación, qué valores de la democracia priorizan y cómo los conceptualizan. Se finaliza el artículo con las conclusiones que recogen un conjunto de apuntes en los que se considera la crisis como posibilidad y se propone seguir avanzando en proyectos de democracia, ciudadanía y educación en valores innovadores.

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Background: Mast cells play a critical role in allergic and inflammatory diseases, including exercise-induced bronchoconstriction (EIB) in asthma. The mechanism underlying EIB is probably related to increased airway fluid osmolarity that activates mast cells to the release inflammatory mediators. These mediators then act on bronchial smooth muscle tocause bronchoconstriction. In parallel, protective substances such as prostaglandin E2 (PGE2) are probably also released and could explain the refractory period observed in patients with EIB. Objective: This study aimed to evaluate the protective effect of PGE2 on osmotically activated mast cells, as a model of exercise-induced bronchoconstriction. Methods: We used LAD2, HMC-1, CD34-positive, and human lung mast cell lines. Cells underwent a mannitol challenge, and the effects of PGE2 and prostanoid receptor (EP) antagonists for EP14 were assayed on the activated mast cells. Betahexosaminidase release, protein phosphorylation, and calcium mobilization were assessed. Results: Mannitol both induced mast cell degranulation and activated phosphatidyl inositide 3-kinase and mitogenactivated protein kinase (MAPK) pathways, thereby causing de novo eicosanoid and cytokine synthesis. The addition of PGE2 significantly reduced mannitol-induced degranulation through EP2 and EP4 receptors, as measured by betahexosaminidase release, and consequently calcium influx. Extracellular-signal-regulated kinase 1/2, c-Jun N-terminal kinase,and p38 phosphorylation were diminished when compared with mannitol activation alone. Conclusions: Our data show a protective role for the PGE2 receptors EP2 and EP4 following osmotic changes, through the reduction of human mast cell activity caused by calcium influx impairment and MAP kinase inhibition.

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Through the graphic novel V for Vendetta by Alan Moore and David Lloyd, I problematize here the act of classification of the subgenres within each genre. This is a literary study that aims to reflect on the utopian genre. It is a genre which requires in order to be understood a consideration of society and its organization. The concept of society cannot be properly discussed without mentioning the surface on which it is based: people with their selves and their bodies. Institutions and conventions act subtly and constantly on us, offering more or less free roles, usually related to a particular physical appearance, as may be the mode of dress, or gesture- and generating a negotiation between our desires and our duties. In other words, they act on us to transform us into people suitable for the smooth running of the community

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"Vegeu el resum a l’inici del document del fitxer adjunt."

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In this paper we try to analyze the role of fiscal policy in fostering a higher participation of the different production factors in the human capital production sector in the long-run. Introducing a tax on physical capital and differentiating both a tax on raw labor wage and a tax on skills or human capital we also attempt to present a way to influence inequality as measured by the skill premium, thus trying to relate the increase in human capital with the decrease in income inequality. We will do that in the context of a non-scale growth model.The model here is capable to alter the shares of private factors devoted to each of the two production sectors, final output and human capital, and affect inequality in a different way according to the different tax changes. The simulation results derived in the paper show how a human capital (skills) tax cut, which could be interpreted as a reduction in progressivity, ends up increasing both the shares of labor and physical capital devoted to the production of knowledge and decreasing inequality. Moreover, a raw labor wage tax decrease, which could also be interpreted as an increase in the progressivity of the system, increases the share of labor devoted to the production of final output and increases inequality. Finally, a physical capital tax decrease reduces the share of physical capital devoted to the production of knowledge and allows for a lower inequality value. Nevertheless, none of the various types of taxes ends up changing the share of human capital in the knowledge production, which will deserve our future attention

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In this paper we try to analyze the role of fiscal policy in fostering a higher participation of the different production factors in the human capital production sector in the long-run. Introducing a tax on physical capital and differentiating both a tax on raw labor wage and a tax on skills or human capital we also attempt to present a way to influence inequality as measured by the skill premium, thus trying to relate the increase in human capital with the decrease in income inequality. We will do that in the context of a non-scale growth model.The model here is capable to alter the shares of private factors devoted to each of the two production sectors, final output and human capital, and affect inequality in a different way according to the different tax changes. The simulation results derived in the paper show how a human capital (skills) tax cut, which could be interpreted as a reduction in progressivity, ends up increasing both the shares of labor and physical capital devoted to the production of knowledge and decreasing inequality. Moreover, a raw labor wage tax decrease, which could also be interpreted as an increase in the progressivity of the system, increases the share of labor devoted to the production of final output and increases inequality. Finally, a physical capital tax decrease reduces the share of physical capital devoted to the production of knowledge and allows for a lower inequality value. Nevertheless, none of the various types of taxes ends up changing the share of human capital in the knowledge production, which will deserve our future attention