Guía sobre la tributación de las rentas derivadas de la cesión de los derechos de imagen en el IRPF: en particular el régimen especial (artículo 76 Ley del IRPF)

El presente artículo trata la regulación jurídica del derecho al valor comercial de la propia imagen ('Publicity right' según terminología anglosajona), la regulación tributaria del derecho al valor comercial de la propia imagen y el régimen especial de la tributación de rentas derivadas de la cesión del derecho a la explotación comercial de la imagen.

Light framing, estructura lleugera; un camí per la estandarització en el procés constructiu. Cas general del sistema light framing i en cas particular del sistema eurodom

Projecte d'una vivenda unifamiliar amb un sistema constructiu mitjançant estructura lleugera on el material principal és la fusta i altres materials sostenibles i mètodes d'execució de prefabricació o in situ.

Una Flagelación de Joan Reixach de colección particular. Nuevos documentos y consideraciones sobre el binomio Jacomart-Reixach

La atribución a Joan Reixach de una tabla con la Flagelación, nos ha permitido aportar noticias inéditas en torno a su autor y a los lazos profesionales que pudieron unirle en ocasiones con Jacomart. Una asociación tácita demostrada documentalmente con una nueva noticia fechada en 1449 que explicaría la proximidad estilística y contractual de algunas de sus obras.

Aspectos radiológicos da atresia brônquica: relato de três casos e revisão da literatura

A atresia brônquica é uma anomalia congênita rara que usualmente produz massa justa-hilar com hipertransparência distal à radiografia simples. A maioria dos pacientes é jovem e não apresenta sintomas. A tomografia computadorizada confirma o diagnóstico, permitindo o manejo conservador nos casos assintomáticos. Os autores relatam três casos de atresia brônquica. Um caso, de particular interesse, estava associado a volumosa broncocele em paciente do sexo feminino, de 45 anos de idade, que apresentou quadro sintomático de infecção respiratória. O diagnóstico foi estabelecido por meio dos achados da radiologia convencional, da tomografia computadorizada e da comparação com radiografias convencionais e tomografia linear prévios, que já demonstravam alterações. Realizou-se uma revisão sobre os achados clínicos e radiológicos dessa malformação.

Submissão às recomendações do BI-RADS™ por médicos e pacientes: análise preliminar de 3.000 exames realizados em uma clínica particular

O Breast Imaging Reporting and Data System (BI-RADS™) do American College of Radiology é um sistema que objetiva padronizar o laudo mamográfico, reduzir os fatores de confusão na descrição e interpretação das imagens e facilitar a emissão do resultado final do exame. OBJETIVO: Buscar identificar o grau de submissão das mulheres e médicos às recomendações do BI-RADS em Goiânia, GO. MATERIAIS E MÉTODOS: Foram avaliadas, prospectivamente, 3.000 mulheres submetidas à mamografia em um serviço radiológico particular em Goiânia (janeiro a dezembro de 2002). Os laudos foram emitidos de acordo com o BI-RADS. As mulheres classificadas nas categorias 0, 3, 4 e 5 foram acompanhadas por contato telefônico. RESULTADOS: Mulheres que se recusaram a seguir orientação: categorias 0 (11,5%), 3 (13,8%), 4 (28%) e 5 (0%). Não houve orientação médica para seguir recomendação: categorias 0 (18,2%), 3 (17%), 4 (20%). Mulheres que se submeteram à recomendação: categorias 0 (1,8%), 3 (5,7%), 4 (40%), 5 (100%). Perdidas no seguimento: categorias 0 (68,5%), 3 (39%) e 4 (12%). CONCLUSÃO: É baixa a submissão às recomendações do BI-RADS nas categorias 0 e 3, e moderada na categoria 4. Aproximadamente 30% das mulheres classificadas na categoria 0 não se submeteram à avaliação adicional por imagem, por recusa própria ou por falta de orientação médica.

The application of communicative language teaching : a particular case in a polish primary school

L’objectiu d’aquest estudi és examinar si l’Ensenyament Comunicatiu de la Llengua és usat per les mestres quan duen a terme classes d’anglès com a llengua estrangera en una escola de primària polonesa, amb un context educatiu especial. Aquesta recerca qualitativa analitza cinc conjunts principals d’informació relacionats amb l’ensenyament de la llengua estrangera que caracteritzen l’enfocament de l’Ensenyament Comunicatiu de la Llengua i que estan centrats en: el coneixement i les creences dels mestres sobre l’enfocament de l’Ensenyament Comunicatiu de la Llengua; l’ús de la llengua; els aspectes de la llengua anglesa que s’ensenyen; les característiques de les activitats: i el procés d’ensenyament. Per aquest objectiu, s’ha proporcionat un qüestionari a cada mestra d’anglès i s’han portat a terme algunes observacions d’aula per tal de recollir dades, analitzar-les i extreure’n unes conclusions. Els resultats de la investigació mostren que les mestres d’anglès donen bastant suport a l’enfocament de l’Ensenyament Comunicatiu de la Llengua, així com apliquen força sovint els seus trets característics quan porten a terme les classes.

Biossensores amperométricos para determinação de compostos fenólicos em amostras de interesse ambiental

Phenols are widely used in many areas and commonly found as industrial by-products. A great number of agricultural and industrial activities realise phenolic compounds in the environmental. Waste phenols are produced mainly by the wood-pulp industry and during production of synthetic polymers, drugs, plastics, dyes, pesticides and others. Phenols are also released into the environmental by the degradation of pesticides with phenolic skeleton. The phenols level control is very important for the environmental protection. Amperometric biosensor has shown the feasibility to complement laboratory-based analytical methods for the determination of phenolic compounds, providing alternatives to conventional methods which have many disadvantages. This brief review considers the evolution of an approach to amperometric measurement using the catalytic properties of some enzymes for phenolic compounds monitoring.

Síntese e reatividade de azaindóis: aplicações na preparação de moléculas de interesse biológico

Synthetic methods used for the preparation of azaindoles are described in this article. Applications in the preparation of bioactive molecules are given: synthesis of substituted 6-azaindoles as benzodiazepines receptor ligands, substituted 7-azaindoles as dopamine D4 ligands and preparation of an olivacine analogue.

The scrutiny of the principle of subsidiarity by autonomous regional parliaments with particular reference to the participation of the Parliament of Catalonia in the early warning system

The purpose of this article is to offer a practical approach to the new European dimension for regional parliaments signified by the entry into force of the Treaty of Lisbon. The parliamentary scrutiny of subsidiarity by way of the early warning system has assigned a new mission to legislative assemblies with the aim of reinforcing the intervention of regions in the drafting of policies by Union institutions. In the Spanish case, the institutionalisation of this mechanism came about with Act nº 24/2009, which attributes to the Joint Committee for the European Union, in the name of the Cortes Generales [the Spanish Parliament], the function of receiving the proposals for legislative acts by the EU and transferring them to the regional parliaments in order for the latter to issue, in a brief period of four weeks, a report on compliance with the principle of subsidiarity. The majority of regional parliaments have also carried out normative reforms to regulate the procedure of participation in the early warning system.

Determinação de As em amostras orgânicas de interesse ambiental por espectrometria de absorção atômica com atomização eletrotérmica após combustão em bomba de O2

The toxicity of the major As species present in the environment justifies the effort for quantifying the element in environmental organic samples, which can vary from animal and vegetal tissues to coal and industrial residues. This paper comments about the applicability of the O2 bomb digestion, as a general procedure for all environmental organic materials. A rapid and straightforward method is suggested, which consists in burning the sample in the bomb at high O2 pressure, dissolving the vapours in diluted HNO3 and determining As in the resulting solution by atomic absorption spectrometry with electrothermal atomization. The method was applied to certified materials and plant samples.

O show da Química: motivando o interesse científico

The aim of this article is to provide the understanding of the chemical world that underlies everything around us by introducing basic chemical concepts and their everyday applications. The specific topics presented were selected according to their relevance and their ability to be presented as an exhibition. This format is based on the visual effects that help the public to see abstract descriptions in a concrete form. In addition, a soundtrack is used to stimulate the affective intelligence and relax the public. According to the results obtained here, we can conclude that chemical demonstrations, combined with music, help the presentation of scientific topics and motivate and facilitate the "chemistry communication".

Construção de campo de força empírico para estudo de complexos de Fe(III) com interesse bioinorgânico

In this work we present a new parametrization in molecular mechanics for studying iron complexes. This force field was implemented in the FORCES 2000 program, developed in our group for studying in coordination compounds of interest in bioinorganic chemistry. Mononuclear and dinuclear iron complexes were studied using this program with good success.

Síntese de glicoaminoácidos de interesse biológico

This work describes the synthesis of the glycosylated amino acids αGlcNAc-Thr, βGlcNAc-Thr and αLacNAc-Thr by the glycosylation reaction of the amino acid threonine with the corresponding glycosyl donors αGlcNAcCl and αLacN3Cl. The glycosylated amino acids containing the sugar units α-D-GlcNAc and α-D-LacNAc O-linked to threonine amino acids are related to O-glycans found in mucins of the parasite Trypanosoma cruzi, while the corresponding β-D-GlcNAc isomer is involved in cellular signaling events.

Hidróxidos duplos lamelares: nanopartículas inorgânicas para armazenamento e liberação de espécies de interesse biológico e terapêutico

Studies about the inorganic nanoparticles applying for non-viral release of biological and therapeutic species have been intensified nowadays. This work reviews the preparation strategies and application of layered double hydroxides (LDH) as carriers for storing, carrying and control delivery of intercalated species as drugs and DNA for gene therapy. LDH show low toxicity, biocompatibility, high anion exchange capacity, surface sites for functionalization, and a suitable equilibrium between chemical stability and biodegradability. LDH can increase the intercalated species stability and promote its sub-cellular uptake for biomedical purposes. Concerning the healthy field, LDH have been evaluated for clinical diagnosis as a biosensor component.