The cochlear implant process from candidacy to surgery, a guidebook for parents and teachers

This paper is a guidebook for parents and educators to further understand the cochlear implant process from candidacy to surgery.

Criterios de atribución de potestad tributaria en las actividades del comercio electrónico

El desarrollo de este trabajo de investigación consiste en un análisis doctrinario de los diversos criterios de atribución de potestad tributaria; toda la información recolectada será procesada de tal forma que inicialmente a través de la doctrina se analizará los criterios de atribución de potestad tributaria, posteriormente utilizando las directrices y recomendaciones de los organismos internacionales determinar cual es el criterio de imposición adecuado a las actividades comercio electrónico, siempre resguardando la soberanía fiscal de todos los Estados que asegure un reparto equilibrado de la base imponible; para llegar a conclusiones válidas sobre estas cuestiones nos referiremos a los tributos que gravan el comercio electrónico, nos centraremos en el impuesto que recae sobre la renta. En primer lugar abordaremos las nociones generales del impuesto a la renta tanto de personas naturales, de las sociedades y de los no residentes; luego se consideraran las nociones generales del comercio electrónico, discutiremos si es bien o servicio las transacciones realizadas en el comercio electrónico, que incidencia tiene que los bienes o servicios objeto de las transacciones comerciales circulen por la red o no y haré una breve descripción de los principios tributarios aplicables al comercio electrónico; en tercer lugar me referiré al ejercicio de la soberanía de los Estados, al ejercicio de la potestad tributaria y a los diversos criterios de atribución de potestad tributaria para someter a imposición las transacciones del comercio electrónico, hablaré brevemente sobre el establecimiento permanente, su relación con el servidor y la página web; en cuarto lugar hablare de ciertos problemas que presenta la fiscalidad del comercio electrónico en el ámbito de la imposición sobre la renta, dentro de los cuales esta la dificultad para localizar las actividades comerciales; y, por ultimo expondré, algunas de las soluciones ofrecidas por organismos internacionales.

Investigation of the effects of the novel anticonvulsant compound carisbamate(RWJ-333369) on rat piriform cortical neurones in vitro

Background and purpose: Carisbamate is being developed for adjuvant treatment of partial onset epilepsy. Carisbamate produces anticonvulsant effects in primary generalized, complex partial and absence-type seizure models, and exhibits neuroprotective and antiepileptogenic properties in rodent epilepsy models. Phase IIb clinical trials of carisbamate demonstrated efficacy against partial onset seizures; however, its mechanisms of action remain unknown. Here, we report the effects of carisbamate on membrane properties, evoked and spontaneous synaptic transmission and induced epileptiform discharges in layer II-III neurones in piriform cortical brain slices. Experimental approach: Effects of carisbamate were investigated in rat piriform cortical neurones by using intracellular electrophysiological recordings. Key results: Carisbamate (50–400 mmol·L-1) reversibly decreased amplitude, duration and rise-time of evoked action potentials and inhibited repetitive firing, consistent with use-dependent Na+ channel block; 150–400 mmol·L-1 carisbamate reduced neuronal input resistance, without altering membrane potential. After microelectrode intracellular Cl- loading, carisbamate depolarized cells, an effect reversed by picrotoxin. Carisbamate (100–400 mmol·L-1) also selectively depressed lateral olfactory tract-afferent evoked excitatory synaptic transmission (opposed by picrotoxin), consistent with activation of a presynaptic Cl conductance. Lidocaine (40–320 mmol·L-1) mimicked carisbamate, implying similar modes of action. Carisbamate (300–600 mmol·L-1) had no effect on spontaneous GABAA miniature inhibitory postsynaptic currents and at lower concentrations (50–200 mmol·L-1) inhibited Mg2+-free or 4-aminopyridine-induced seizure-like discharges. Conclusions and implications: Carisbamate blocked evoked action potentials use-dependently, consistent with a primary action on Na+ channels and increased Cl- conductances presynaptically and, under certain conditions, postsynaptically to selectively depress excitatory neurotransmission in piriform cortical layer Ia-afferent terminals.

Peptide inhibitors of G protein-coupled receptor kinases

G protein-coupled receptor kinases (GRKs) are regulatory enzymes involved in the modulation of seven-transmembrane-helix receptors. In order to develop specific inhibitors for these kinases, we synthesized and investigated peptide inhibitors derived from the sequence of the first intracellular loop of the beta(2)-adrenergic receptor. Introduction of changes in the sequence and truncation of N- and C-terminal amino acids increased the inhibitory potency by a factor of 40. These inhibitors not only inhibited the prototypical GRK2 but also GRK3 and GRK5. In contrast there was no inhibition of protein kinase C and protein kinase A even at the highest concentration tested. The peptide with the sequence AKFERLQTVTNYFITSE inhibited GRK2 with an IC50 of 0.6 mu M, GRK3 with 2.6 mu M and GRK5 with 1.6 mu M. The peptide inhibitors were non-competitive for receptor and ATP. These findings demonstrate that specific peptides can inhibit GRKs in the submicromolar range and suggest that a further decrease in size is possible without losing the inhibitory potency. (c) 2005 Published by Elsevier Inc.

Are local economic development incentives promoting job growth? An empirical case study

At a time when cities are competing with one another to attract or retain jobs within a globalizing economy, city governments are providing an array of financial incentives to stimulate job growth and retain existing jobs, particularly in high cost locations. This paper provides the first systematic and comprehensive analysis of datasets on economic development incentives in New York City over the last fifteen years. The evidence on job retention and creation is mixed. Although many companies do not meet their agreed-upon job targets in absolute terms, the evidence suggests that companies receiving subsidies outperform their respective industries in terms of employment growth, that is, the grow more, or decline less. We emphasize that this finding is difficult to interpret, since firms receiving incentives may not be representative of the industry as a whole. In other words, their above-average performance may simply reflect the fact that the Economic Development Corporation (EDC) selects economically promising companies within manufacturing (or other industries) when granting incentives. At the same time, it is also possible that receiving incentives helps these companies to become stronger.