A portrait of the Spanish accounting community

This study presents a portrait of the Spanish academic accountingcommunity in 1995, based upon a questionnaire circulated to Spanishaccounting academics in 1995 and upon an analysis of authorship andcitations in the main Spanish accounting journals. The approach tothese analyses is grounded in similar studies which have been carriedout in the United States, Spain and elsewhere. but the combination oftechniques used in this study is particularly broad in range.The results of the study are used to describe a range ofcharacteristics of Spanish accounting academics, for example,publications records and length of academic experience. The analysisof publications produces a ranking by institutional affiliation ofthe most significant contributors to current debates on accounting.Citation analysis is used to identify the range and extent ofinternational influences upon the Spanish academic accountingcommunity, and to provide an additional ranking by institutionalaffiliation of the most frequently cited sources A significantfinding was that the nature and extent of international influence hadchanged very little over the ten year period since Spain entered theEuropean Union and started to implement European Directives.Perceptions of journal quality were elicited by questionnaire. Fortyfive journals, Spanish and international are included in a listranked for perceived importance as outlets for publication. and assources of support for teaching and research. The results of thisexercise show that Spanish journals were ranked low relative tojournals published in the United Kingdom and United States.Finally the study examines the extent of purpose upon Spanishaccounting academies to publish, by presenting results of a questionabout criteria for promotion, and also by examining and increasingtendency to publish co-authored work.

Oikeusministeri Aarre Simonen 7/8 1969

Kirje 7.8.1969

Condiciones oceanográficas frente a la costa norte-centro del Perú durante el invierno 1996. Crucero BIC Humboldt 9608-09

Los registros se efectuaron del 12 agosto al 22 setiembre de 1996, durante el Crucero BIC Humboldt 9608-09 de Evaluación de la Biomasa Desovante de Anchoveta desde Tambo de Mora hasta Paita y desde la costa hasta las 120 mn en promedio. Las características térmicas superficiales se presentaron frías para la época (14,5° C a 18,1 °C). Las anomalías térmicas tuvieron una variación de -2,0 °C en la zona costera entre Chimbote y Salaverry a +0,1 °C en la zona costera frente a Pucusana. Toda el área prospectada presentó anomalías térmicas negativas. La salinidad superficial del mar tuvo valores que oscilaron de 35,2 % (propio de las aguas oceánicas) a 34,95% (propio de las aguas costeras frías). La estructura vertical de salinidad mostró un mayor predominio de las aguas costeras frías desde la costa hasta las 60 mn y hasta una profundidad de 50 m. En la superficie del mar el oxígeno fluctuó entre 1,611 a 6,02 mL/L; los valores de 5,5 mL/L indicaron la presencia de las ASS y se ubicaron a 120 mn.

Estructura del subsistema demersal durante el verano 2004.Crucero BIC Olaya 0401-02.

El Crucero BIC Olaya 0401-02 se efectuó del 14 enero al 7 febrero 2004, de Puerto Pizarro (3°29’S) a Punta Pacasmayo (7°23’S). Se utilizó la red de arrastre Granton 300/160. Se efectuaron 87 arrastres de fondo, la captura total fue 42.015,8 kg, constituida por 169 especies: peces (102), crustáceos (32), moluscos (21), equinodermos (9), cnidarios (4) y anélidos (1). Las especies más importantes fueron: merluza peruana, Merluccius gayi peruanus (31.429,42 kg; 75% del total); bereche con barbo, Ctenosciaena peruviana (2815,67 kg; 6,7%); pota, Dosidicus gigas (1.777,27 kg; 4,2%); lenguado ojón, Hippoglossina macrops (611,82 kg; 1,5%); chiri Peprilus medius (543,67 kg; 1,3%); y el pampanito, Peprilus snyderi (497,54 kg; 1,2%). En conjunto, estas seis especies, representaron el 90% del monto total. Esta diversidad es similar al verano 2003 y también la distribución de los peces, cuya mayor diversidad específica se encontró al norte de Punta Aguja (6°S), indicando condiciones de normalidad.

Especies acompañantes de la merluza peruana en verano 2004. Crucero BIC Olaya 0401-02

El crucero de evaluación de recursos demersales BIC Olaya 0401-02 se efectuó del 14 de enero al 7 de febrero del 2004, entre Puerto Pizarro (3°29’S) y Punta Pacasmayo (7°23’S). Las capturas totales llegaron a 42.016 kg. Las especies identificadas fueron Merluccius gayi peruanus (merluza) con 31.429,4 kg (74,8%), Ctenosciaena peruviana (bereche con barbo) con 2.815,7 kg (6,7%), Dosidicus gigas (pota) con 1.777,3 kg (4,2%), Hippoglossina macrops (lenguado ojón) con 611,8 kg (1,5%), Peprilus medius (chiri) con 543,7 kg (1,3%), Pontinus sierra (diablico) con 243,5 kg (0,6%), Paralabrax humeralis (cabrilla) con 261,4 kg (0,6%), Physiculus talarae (carbonero) con 78,2 kg (0,2%), Prionotus stephanophrys (falso volador) con 51,1 kg (0,1%) y Cynoscion analis (cachema) con 11,3 kg (0,03%). En la mayoría de especies se observó un gradiente de estratificación latitudinal por tallas, es decir una relación de tipo inversa entre las tallas y la latitud. La distribución vertical de las principales especies, fue desde aguas someras de 12 bz hasta 283 bz de profundidad. El rango de temperatura fue 8,2 a 17,6 °C; del oxígeno disuelto 0,48 y 2,83 mL/L; y de la salinidad, 34,64 y 35,07 ups. El análisis macroscópico de las gónadas mostró que la mayoría de los recursos se encontraron en proceso de maduración gonadal.

Mineralização do C e do N em amostras armazenadas de solo cultivado com cana-de-açúcar, ao longo de dez anos, com e sem fertilização nitrogenada

As taxas de mineralização do C e do N foram estimadas em amostras de um Podzólico Vermelho-Amarelo latossólico álico textura arenosa, retiradas nas profundidades de 0-20, 20-40 e 40-60 cm, ao longo dos 10 anos de um experimento de campo com cana-de-açúcar, de parcelas com e sem fertilização nitrogenada (60 kg ha-1 de N na forma de uréia). A mineralização do N foi medida por meio da técnica de incubação com percolação periódica e a do C pela quantidade de C-CO2 absorvida em solução de NaOH 1 mol L-1, por titulação potenciométrica. Em geral, apenas na camada superficial, o N total mineralizado acumulado durante as 20 semanas de incubação foi maior, 13% a mais no tratamento fertilizado que no não fertilizado. Entre épocas de amostragem, ao longo dos 10 anos, dentro de cada tratamento, houve diferenças significativas nas três profundidades. No entanto, as épocas de maiores mineralizações não foram as mesmas para todas as profundidades e tratamentos e não mostraram nenhuma tendência mais consistente. O C total mineralizado não diferiu significativamente entre os tratamentos (fertilizado e não fertilizado). As curvas de mineralização de C seguiram uma tendência mais linear que as do N, indicando uma possível estabilização nas taxas de mineralização entre 8 e 20 semanas. Os valores de produção média de C e N mineralizados foram de 611 e 26, 411 e 17 e 427 e 15 mg kg-1 de solo, para as profundidades de 0-20, 20-40 e 40-60 cm, respectivamente. O resultado mais importante foi a manutenção do potencial de mineralização de N do solo ao longo dos 10 anos de cultivo com cana, mesmo nas amostras provenientes das parcelas sem fertilização.

ITMIG consensus statement on the use of the WHO histological classification of thymoma and thymic carcinoma: refined definitions, histological criteria, and reporting.

INTRODUCTION: The 2004 version of the World Health Organization classification subdivides thymic epithelial tumors into A, AB, B1, B2, and B3 (and rare other) thymomas and thymic carcinomas (TC). Due to a morphological continuum between some thymoma subtypes and some morphological overlap between thymomas and TC, a variable proportion of cases may pose problems in classification, contributing to the poor interobserver reproducibility in some studies. METHODS: To overcome this problem, hematoxylin-eosin-stained and immunohistochemically processed sections of prototypic, "borderland," and "combined" thymomas and TC (n = 72) were studied by 18 pathologists at an international consensus slide workshop supported by the International Thymic Malignancy Interest Group. RESULTS: Consensus was achieved on refined criteria for decision making at the A/AB borderland, the distinction between B1, B2, and B3 thymomas and the separation of B3 thymomas from TCs. "Atypical type A thymoma" is tentatively proposed as a new type A thymoma variant. New reporting strategies for tumors with more than one histological pattern are proposed. CONCLUSION: These guidelines can set the stage for reproducibility studies and the design of a clinically meaningful grading system for thymic epithelial tumors.

Depressive disorder moderates the effect of the FTO gene on body mass index.

There is evidence that obesity-related disorders are increased among people with depression. Variation in the FTO (fat mass and obesity associated) gene has been shown to contribute to common forms of human obesity. This study aimed to investigate the genetic influence of polymorphisms in FTO in relation to body mass index (BMI) in two independent samples of major depressive disorder (MDD) cases and controls. We analysed 88 polymorphisms in the FTO gene in a clinically ascertained sample of 2442 MDD cases and 809 controls (Radiant Study). In all, 8 of the top 10 single-nucleotide polymorphisms (SNPs) showing the strongest associations with BMI were followed-up in a population-based cohort (PsyCoLaus Study) consisting of 1292 depression cases and 1690 controls. Linear regression analyses of the FTO variants and BMI yielded 10 SNPs significantly associated with increased BMI in the depressive group but not the control group in the Radiant sample. The same pattern was found in the PsyCoLaus sample. We found a significant interaction between genotype and affected status in relation to BMI for seven SNPs in Radiant (P<0.0057), with PsyCoLaus giving supportive evidence for five SNPs (P-values between 0.03 and 0.06), which increased in significance when the data were combined in a meta-analysis. This is the first study investigating FTO and BMI within the context of MDD, and the results indicate that having a history of depression moderates the effect of FTO on BMI. This finding suggests that FTO is involved in the mechanism underlying the association between mood disorders and obesity.

Viral inhibitor of apoptosis vFLIP/K13 protects endothelial cells against superoxide-induced cell death.

Human herpesvirus 8 (HHV-8) is the etiological agent of Kaposi's sarcoma (KS). HHV-8 encodes an antiapoptotic viral Fas-associated death domain-like interleukin-1beta-converting enzyme-inhibitory protein (vFLIP/K13). The antiapoptotic activity of vFLIP/K13 has been attributed to an inhibition of caspase 8 activation and more recently to its capability to induce the expression of antiapoptotic proteins via activation of NF-kappaB. Our study provides the first proteome-wide analysis of the effect of vFLIP/K13 on cellular-protein expression. Using comparative proteome analysis, we identified manganese superoxide dismutase (MnSOD), a mitochondrial antioxidant and an important antiapoptotic enzyme, as the protein most strongly upregulated by vFLIP/K13 in endothelial cells. MnSOD expression was also upregulated in endothelial cells upon infection with HHV-8. Microarray analysis confirmed that MnSOD is also upregulated at the RNA level, though the differential expression at the RNA level was much lower (5.6-fold) than at the protein level (25.1-fold). The induction of MnSOD expression was dependent on vFLIP/K13-mediated activation of NF-kappaB, occurred in a cell-intrinsic manner, and was correlated with decreased intracellular superoxide accumulation and increased resistance of endothelial cells to superoxide-induced death. The upregulation of MnSOD expression by vFLIP/K13 may support the survival of HHV-8-infected cells in the inflammatory microenvironment in KS.

Role of CYP2D6 in the stereoselective disposition of venlafaxine in humans.

CYP2D6 is involved in the O-demethylation metabolic pathway of venlafaxine in humans. In this study, we investigated whether this isozyme is stereoselective. Plasma samples from seven CYP2D6 extensive metabolizers (EMs) and five CYP2D6 poor metabolizers (PMs), collected during a period without and with coadministration of quinidine, were analysed. Subjects were administered venlafaxine hydrochloride 18.75 mg orally every 12 h for 48 h on two occasions (1 week apart); once alone and once during the concomitant administration of quinidine sulphate every 12 h. Blood and urine samples were collected under steady-state conditions over one dosing interval (12 h). The present results show that, although CYP2D6 catalyses the O-demethylation of both enantiomers of venlafaxine, it displays a marked stereoselectivity towards the (R)-enantiomer. The oral clearance of (R)-venlafaxine was found to be nine-fold higher in EMs compared to PMs [median (range) 173 (29-611) l/h versus 20 (16-24) l/h, P < 0.005], while it was two-fold higher for (S)-venlafaxine [73 (32-130) l/h versus 37 (21-44) l/h, P < 0.05]. In EMs, quinidine decreased (R)- and (S)-venlafaxine oral clearance by 12-fold ( 0.05) and four-fold ( 0.05), respectively. In contrast, quinidine did not have any effects on renal clearance of (R)-venlafaxine [4 (2-10) l/h for venlafaxine alone versus 5 (0.6-7) l/h for venlafaxine + quinidine] and of (S)-venlafaxine [4 (1-7) l/h for venlafaxine alone versus 3 (0.4-6) l/h for venlafaxine + quinidine]. The coadministration of quinidine to EMs resulted in an almost complete inhibition of the partial metabolic clearance of (R)-venlafaxine to O-demethylated metabolites [127 (10-493) l/h down to 1 (0.1-3) l/h, 0.05], while a seven-fold reduction was measured for (S)-venlafaxine [47 (14-94) l/h versus 7 (1-19) l/h, 0.05]. In PMs, coadministration of quinidine did not significantly change oral clearance and partial metabolic clearance of (R)- and (S)-venlafaxine to its various metabolites. In contrast, data obtained on the partial metabolic clearance of (R)- and (S)-venlafaxine to N-demethylated metabolites, a reaction which is mediated by CYP3A4, suggest a lack of stereoselectivity of this enzyme.

Stimulation of thermogenesis in men after combined glucose-long-chain triglyceride infusion.

The effect of combined long-chain triglyceride infusion (Intralipid 20%) with graded doses of insulin/glucose on energy expenditure was examined in 17 healthy young male volunteers by using the euglycemic insulin clamp technique in combination with indirect calorimetry. Intralipid was infused for 90 min at a constant rate of 0.23 g/min; plasma free fatty acids increased from base-line values of 380 +/- 8 mumol/l to steady state levels of 650 +/- 12 mumol/l. After 90 min the Intralipid was continued and insulin was infused at three rates (0.5, 2, and 4 mU/kg . min) to achieve steady state hyperinsulinemic plateaus of 63 +/- 4, 167 +/- 10, and 410 +/- 15 microU/ml. Plasma glucose concentration was maintained constant at basal euglycemic levels (insulin clamp technique) by infusing glucose at 0.24, 0.48, and 0.59 g/min, respectively. Glucose storage during the insulin clamp (ie, glucose uptake minus glucose oxidation) was 0.13, 0.33, and 0.40 g/min for each group and exogenous lipid storage was 0.17, 0.18, and 0.19 g/min, respectively. The net increment in energy expenditure was 0.15, 0.24, and 0.26 kcal/min, respectively, which represents 8.5% of the energy content of the total amount of glucose and lipid stored. The experimentally determined value (approximately 9%) for the cost of storing both glucose and lipid was found to be significantly greater than predicted by stoichiometric calculations. However, the experimental value for the combined infusion was less than that observed for glucose storage alone (12%). This finding provides support for the use of combined glucose/fat infusions in parenteral nutrition as it is used more economically than when glucose is infused alone.