Análisis de la discrecionalidad en el reconocimiento del deterioro del fondo de comercio: un estudio empírico

La modificación realizada en el año 2004 por el International Accounting Standards Board (IASB) de la normativa contable reguladora del reconocimiento del fondo de comercio y su deterioro – la Norma Internacional de Información Financiera nº 3 (NIIF 3) y la Norma Internacional de Contabilidad nº36 (NIC 36) – no parece haber alcanzado los objetivos perseguidos, a consecuencia de la utilización discrecional, por parte de gestores y administradores, de la flexibilidad otorgada por la normativa contable de deterioro, que se esperaba mejoraría la utilidad de la información financiera suministrada al mercado y transmitiría unas mayores cotas de información interna sobre los fundamentos económicos subyacentes en la firma y los flujos de efectivo futuros esperados. II. OBJETIVOS El objetivo principal de la tesis es contrastar empíricamente la existencia de discrecionalidad por parte de los gestores a la hora de contabilizar el deterioro del fondo de comercio y analizar los principales intereses corporativos que pueden conducir a dicha discrecionalidad estimando, cuantitativamente, su impacto en la decisión de deteriorar o no el fondo de comercio así como en la cuantía reconocida por deterioro de este activo. El ámbito territorial de nuestro estudio se centra en las empresas cotizadas en España, dada su pertenencia al ámbito de aplicación de las NIC-NIIF y su importancia cuantitativa, en términos de PIB, dentro de la zona euro, con objeto de aportar nuevas evidencias empíricas acerca de cómo los intereses corporativos afectan a las hipótesis empleadas en la valoración posterior del fondo de comercio y, por ende, en la decisión final de deteriorarlo o no así como en la cuantía por deterioro a reconocer, en el marco de las NIC-NIIF...

El paradigma de los archivos personales: estudio histórico-archivístico del fondo de Toribio del Campillo (1823 - 1900)

Toribio del Campillo y Casamor además de archivero-bibliotecario, bibliógrafo, bibliófilo, investigador, de asumir la formación en Bibliografía e Historia Literaria de los archiveros y bibliotecarios formados en la Escuela Superior de Diplomática durante el último cuarto del siglo XIX, dejó un rico archivo personal que constituye el objeto de esta tesis doctoral. Los objetivos propuestos en la investigación son varios: conocer en profundidad la biografía del personaje, investigar la historia archivística del fondo, su origen y las vicisitudes que ha sufrido a lo largo del tiempo, organizar el fondo de manera que quede patente toda la actividad personal, intelectual y profesional de Campillo, realizar una descripción multinivel siguiendo la norma internacional de descripción archivística ISAD(G), hacer una edición crítica de la correspondencia, diseñar una herramienta que auxilie en las tareas de organización y descripción de los fondos y contribuya a la mejor difusión de los mismos, posibilitando incluso su acceso a través de la web. Las peculiaridades del archivo personal objeto de estudio y el cumplimiento de los objetivos propuestos implican la aplicación de una metodología multidisciplinar, esencialmente se ha aplicado el método archivístico, pero también el propio del análisis histórico. La investigación que se presenta ha permitido ofrecer una biografía de Toribio del Campillo, personaje sobre el cual los datos de que hasta ahora se disponían eran extremadamente escasos, incluso erróneos o inexactos. Se ha reconstruido su formación, cuestión compleja no sólo debido a los diversos estudios cursados, fue Doctor en Literatura y Licenciado en Jurisprudencia, además de haber realizado estudios en la Escuela Superior de Diplomática, sino también porque en el periodo en que estos se desarrollaron tuvieron lugar cambios políticos constantes que implicaron, en la mayor parte de las ocasiones, vaivenes en la legislación y la política educativa; de ahí la dificultad para desentrañar la maraña de disposiciones legislativas que le afectaron...

Resolución 031 del 20 de marzo de 2009: Por la cual se resuelve en el fondo una solicitud de devolución de impuesto de registro

Doctrina

TRIBUNAL ARBITRAL DE FUNDACIÓN OFTALMOLÓGICA DE SANTANDER (FOSCAL), CAJA SANTANDEREANA DE SUBSIDIO FAMILIAR (CAJASAN), CLÍNICA SANTA ANA S.A. Y SOCIEDAD CLÍNICA VALLEDUPAR LTDA. VS. LA NACIÓN - MINISTERIO DE EDUCACIÓN NACIONAL, FONDO NACIONAL DE PRESTACIONES SOCIALES DEL MAGISTERIO (FOMAG)

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El fondo de ciencia, tecnología e innovación y la financiación de proyectos regionales

El Acto Legislativo 05 de 2011 modificó los artículos 360 y 361 de la Constitución Política, creando el Sistema General de Regalías (SGR) cuyos recursos se distribuyen, entre otros, al denominado Fondo de Ciencia Tecnología e Innovación (FCTI), el cual se encuentra igualmente ligado al Sistema de Competitividad, Ciencia, Tecnología e Innovación (antes SNCTeI). La creación del FCTI se concibió con la finalidad de destinar recursos provenientes de regalías para la financiación de proyectos regionales que reflejen el uso y la apropiación de la ciencia, la tecnología y la innovación como motor de desarrollo económico y social, por ello las normas sobre la cual se cimienta dicho Fondo deben encaminarse al fortalecimiento no sólo del Estado sino también de las regiones, para lo cual se implementó un proceso de regionalización del SGR. Siendo que los proyectos de inversión deben tener una visión e impacto regional, el trabajo de investigación analiza la relación que existe entre la normativa vigente en torno al FCTI y la financiación de proyectos regionales, identificando las contribuciones y posibles limitaciones en la implementación de dichas normas.

Il Terroir dell'azienda Fondo San Giuseppe

La coltivazione della vite e la produzione di vino possono trarre molteplici benefici dalle interazioni con una matrice paesaggistica ricca di biodiversità, come il miglioramento della fertilità del terreno, la prevenzione dei fenomeni di erosione del suolo, il contrasto degli effetti del cambiamento climatico. Il lavoro di Tesi, realizzato nell’azienda Fondo San Giuseppe, a Brisighella (RA), ha analizzato le principali componenti biotiche e abiotiche, che conferiscono unicità ai vini (clima, suolo, sapere collettivo, vitigni, microrganismi), focalizzando i rilievi sperimentali sul bosco, la componente più importante e più caratterizzante i sistemi viticoli dell’azienda e del territorio. È stata dapprima effettuata l’analisi della matrice paesaggistica, esaminando la copertura percentuale e la numerosità di specie che formano lo strato arbustivo e arboreo, e in seguito sono stati realizzati rilievi produttivi su ceppi di Trebbiano Romagnolo e un campionamento di uve a diversa distanze dalla matrice boschiva. Le principali specie arboree riscontrate sono frassino da manna e carpino nero, accompagnate da altre specie quali sanguinello, acero campestre, ciliegio selvatico, ginepro, rovo, vitalba, rosa canina, e ginestra, distribuite in maniera diversa nei diversi strati vegetazionali. Alcune di queste specie sono caratterizzate da un alta emissione di composti organici volatili (VOCs) in grado di influenzare il profilo aromatico delle uve, evidenziando la rilevanza di promuovere la salvaguardia e lo studio degli agroecosistemi attraverso una metodologia interdisciplinare.

Gait kinematic analysis in patients with a mild form of central cord syndrome

Background: Central cord syndrome (CCS) is considered the most common incomplete spinal cord injury (SCI). Independent ambulation was achieved in 87-97% in young patients with CCS but no gait analysis studies have been reported before in such pathology. The aim of this study was to analyze the gait characteristics of subjects with CCS and to compare the findings with a healthy age, sex and anthropomorphically matched control group (CG), walking both at a self-selected speed and at the same speed. Methods: Twelve CCS patients and a CG of twenty subjects were analyzed. Kinematic data were obtained using a three-dimensional motion analysis system with two scanner units. The CG were asked to walk at two different speeds, at a self-selected speed and at a slower one, similar to the mean gait speed previously registered in the CCS patient group. Temporal, spatial variables and kinematic variables (maximum and minimum lower limb joint angles throughout the gait cycle in each plane, along with the gait cycle instants of occurrence and the joint range of motion ROM) were compared between the two groups walking at similar speeds. Results: The kinematic parameters were compared when both groups walked at a similar speed, given that there was a significant difference in the self-selected speeds (p < 0.05). Hip abduction and knee flexion at initial contact, as well as minimal knee flexion at stance, were larger in the CCS group (p < 0.05). However, the range of knee and ankle motion in the sagittal plane was greater in the CG group (p < 0.05). The maximal ankle plantar-flexion values in stance phase and at toe off were larger in the CG (p < 0.05). Conclusions: The gait pattern of CCS patients showed a decrease of knee and ankle sagittal ROM during level walking and an increase in hip abduction to increase base of support. The findings of this study help to improve the understanding how CCS affects gait changes in the lower limbs.

Cross-national epidemiology of DSM-IV major depressive episode

Background: Major depression is one of the leading causes of disability worldwide, yet epidemiologic data are not available for many countries, particularly low- to middle-income countries. In this paper, we present data on the prevalence, impairment and demographic correlates of depression from 18 high and low-to middle-income countries in the World Mental Health Survey Initiative. Methods: Major depressive episodes (MDE) as defined by the Diagnostic and Statistical Manual of Mental Disorders, fourth edition (DMS-IV) were evaluated in face-to-face interviews using the World Health Organization Composite International Diagnostic Interview (CIDI). Data from 18 countries were analyzed in this report (n = 89,037). All countries surveyed representative, population-based samples of adults. Results: The average lifetime and 12-month prevalence estimates of DSM-IV MDE were 14.6% and 5.5% in the ten high-income and 11.1% and 5.9% in the eight low- to middle-income countries. The average age of onset ascertained retrospectively was 25.7 in the high-income and 24.0 in low- to middle-income countries. Functional impairment was associated with recency of MDE. The female: male ratio was about 2: 1. In high-income countries, younger age was associated with higher 12-month prevalence; by contrast, in several low-to middle-income countries, older age was associated with greater likelihood of MDE. The strongest demographic correlate in high-income countries was being separated from a partner, and in low- to middle-income countries, was being divorced or widowed. Conclusions: MDE is a significant public-health concern across all regions of the world and is strongly linked to social conditions. Future research is needed to investigate the combination of demographic risk factors that are most strongly associated with MDE in the specific countries included in the WMH.

Cross-National Analysis of the Associations between Traumatic Events and Suicidal Behavior: Findings from the WHO World Mental Health Surveys

Background: Community and clinical data have suggested there is an association between trauma exposure and suicidal behavior (i.e., suicide ideation, plans and attempts). However, few studies have assessed which traumas are uniquely predictive of: the first onset of suicidal behavior, the progression from suicide ideation to plans and attempts, or the persistence of each form of suicidal behavior over time. Moreover, few data are available on such associations in developing countries. The current study addresses each of these issues. Methodology/Principal Findings: Data on trauma exposure and subsequent first onset of suicidal behavior were collected via structured interviews conducted in the households of 102,245 (age 18+) respondents from 21 countries participating in the WHO World Mental Health Surveys. Bivariate and multivariate survival models tested the relationship between the type and number of traumatic events and subsequent suicidal behavior. A range of traumatic events are associated with suicidal behavior, with sexual and interpersonal violence consistently showing the strongest effects. There is a dose-response relationship between the number of traumatic events and suicide ideation/attempt; however, there is decay in the strength of the association with more events. Although a range of traumatic events are associated with the onset of suicide ideation, fewer events predict which people with suicide ideation progress to suicide plan and attempt, or the persistence of suicidal behavior over time. Associations generally are consistent across high-, middle-, and low-income countries. Conclusions/Significance: This study provides more detailed information than previously available on the relationship between traumatic events and suicidal behavior and indicates that this association is fairly consistent across developed and developing countries. These data reinforce the importance of psychological trauma as a major public health problem, and highlight the significance of screening for the presence and accumulation of traumatic exposures as a risk factor for suicide ideation and attempt.

Cross-National Analysis of the Associations among Mental Disorders and Suicidal Behavior: Findings from the WHO World Mental Health Surveys

Background: Suicide is a leading cause of death worldwide. Mental disorders are among the strongest predictors of suicide; however, little is known about which disorders are uniquely predictive of suicidal behavior, the extent to which disorders predict suicide attempts beyond their association with suicidal thoughts, and whether these associations are similar across developed and developing countries. This study was designed to test each of these questions with a focus on nonfatal suicide attempts. Methods and Findings: Data on the lifetime presence and age-of-onset of Diagnostic and Statistical Manual of Mental Disorders, 4th Edition (DSM-IV) mental disorders and nonfatal suicidal behaviors were collected via structured face-to-face interviews with 108,664 respondents from 21 countries participating in the WHO World Mental Health Surveys. The results show that each lifetime disorder examined significantly predicts the subsequent first onset of suicide attempt (odds ratios [ORs] = 2.9-8.9). After controlling for comorbidity, these associations decreased substantially (ORs = 1.5-5.6) but remained significant in most cases. Overall, mental disorders were equally predictive in developed and developing countries, with a key difference being that the strongest predictors of suicide attempts in developed countries were mood disorders, whereas in developing countries impulse-control, substance use, and post-traumatic stress disorders were most predictive. Disaggregation of the associations between mental disorders and nonfatal suicide attempts showed that these associations are largely due to disorders predicting the onset of suicidal thoughts rather than predicting progression from thoughts to attempts. In the few instances where mental disorders predicted the transition from suicidal thoughts to attempts, the significant disorders are characterized by anxiety and poor impulse-control. The limitations of this study include the use of retrospective self-reports of lifetime occurrence and age-of-onset of mental disorders and suicidal behaviors, as well as the narrow focus on mental disorders as predictors of nonfatal suicidal behaviors, each of which must be addressed in future studies. Conclusions: This study found that a wide range of mental disorders increased the odds of experiencing suicide ideation. However, after controlling for psychiatric comorbidity, only disorders characterized by anxiety and poor impulse-control predict which people with suicide ideation act on such thoughts. These findings provide a more fine-grained understanding of the associations between mental disorders and subsequent suicidal behavior than previously available and indicate that mental disorders predict suicidal behaviors similarly in both developed and developing countries. Future research is needed to delineate the mechanisms through which people come to think about suicide and subsequently progress from ideation to attempts.

Trends in socioeconomic inequalities in cancer mortality in Barcelona: 1992-2003

Background: The objective of this study was to assess trends in cancer mortality by educational level in Barcelona from 1992 to 2003. Methods: The study population comprised Barcelona inhabitants aged 20 years or older. Data on cancer deaths were supplied by the system of information on mortality. Educational level was obtained from the municipal census. Age-standardized rates by educational level were calculated. We also fitted Poisson regression models to estimate the relative index of inequality (RII) and the Slope Index of Inequalities (SII). All were calculated for each sex and period (1992-1994, 1995-1997, 1998-2000, and 2001-2003). Results: Cancer mortality was higher in men and women with lower educational level throughout the study period. Less-schooled men had higher mortality by stomach, mouth and pharynx, oesophagus, larynx and lung cancer. In women, there were educational inequalities for cervix uteri, liver and colon cancer. Inequalities of overall and specific types of cancer mortality remained stable in Barcelona; although a slight reduction was observed for some cancers. Conclusion: This study has identified those cancer types presenting the greatest inequalities between men and women in recent years and shown that in Barcelona there is a stable trend in inequalities in the burden of cancer.

Testing Evolutionary and Dispersion Scenarios for the Settlement of the New World

Background: Discussion surrounding the settlement of the New World has recently gained momentum with advances in molecular biology, archaeology and bioanthropology. Recent evidence from these diverse fields is found to support different colonization scenarios. The currently available genetic evidence suggests a ""single migration'' model, in which both early and later Native American groups derive from one expansion event into the continent. In contrast, the pronounced anatomical differences between early and late Native American populations have led others to propose more complex scenarios, involving separate colonization events of the New World and a distinct origin for these groups. Methodology/Principal Findings: Using large samples of Early American crania, we: 1) calculated the rate of morphological differentiation between Early and Late American samples under three different time divergence assumptions, and compared our findings to the predicted morphological differentiation under neutral conditions in each case; and 2) further tested three dispersal scenarios for the colonization of the New World by comparing the morphological distances among early and late Amerindians, East Asians, Australo-Melanesians and early modern humans from Asia to geographical distances associated with each dispersion model. Results indicate that the assumption of a last shared common ancestor outside the continent better explains the observed morphological differences between early and late American groups. This result is corroborated by our finding that a model comprising two Asian waves of migration coming through Bering into the Americas fits the cranial anatomical evidence best, especially when the effects of diversifying selection to climate are taken into account. Conclusions: We conclude that the morphological diversity documented through time in the New World is best accounted for by a model postulating two waves of human expansion into the continent originating in East Asia and entering through Beringia.

Highly Toxic Microcystis aeruginosa Strain, Isolated from So Paulo-Brazil, Produce Hepatotoxins and Paralytic Shellfish Poison Neurotoxins

While evaluating several laboratory-cultured cyanobacteria strains for the presence of paralytic shellfish poison neurotoxins, the hydrophilic extract of Microcystis aeruginosa strain SPC777-isolated from Billings`s reservoir, So Paulo, Brazil-was found to exhibit lethal neurotoxic effect in mouse bioassay. The in vivo test showed symptoms that unambiguously were those produced by PSP. In order to identify the presence of neurotoxins, cells were lyophilized, and the extracts were analyzed by HPLC-FLD and HPLC-MS. HPLC-FLD analysis revealed four main Gonyautoxins: GTX4(47.6%), GTX2(29.5%), GTX1(21.9%), and GTX3(1.0%). HPLC-MS analysis, on other hand, confirmed both epimers, with positive Zwitterions M(+) 395.9 m/z for GTX3/GTX2 and M(+) 411 m/z for GTX4/GTX1 epimers. The hepatotoxins (Microcystins) were also evaluated by ELISA and HPLC-MS analyses. Positive immunoreaction was observed by ELISA assay. Alongside, the HPLC-MS analyses revealed the presence of [l-ser(7)] MCYST-RR. The N-methyltransferase (NMT) domain of the microcystin synthetase gene mcyA was chosen as the target sequence to detect the presence of the mcy gene cluster. PCR amplification of the NMT domain, using the genomic DNA of the SPC777 strain and the MSF/MSR primer set, resulted in the expected 1,369 bp product. The phylogenetic analyses grouped the NMT sequence with the NMT sequences of other known Microcystis with high bootstrap support. The taxonomical position of M. aeruginosa SPC777 was confirmed by a detailed morphological description and a phylogenetic analysis of 16S rRNA gene sequence. Therefore, co-production of PSP neurotoxins and microcystins by an isolated M. aeruginosa strain is hereby reported for the first time.

Spectrum and Prevalence of FP/TMEM127 Gene Mutations in Pheochromocytomas and Paragangliomas

Context Pheochromocytomas and paragangliomas are genetically heterogeneous neural crest-derived neoplasms. We recently identified germline mutations of the novel transmembrane-encoding gene FP/TMEM127 in familial and sporadic pheochromocytomas consistent with a tumor suppressor effect. Objectives To examine the prevalence and spectrum of FP/TMEM127 mutations in pheochromocytomas and paragangliomas and to test the effect of mutations in vitro. Design, Setting, and Participants We sequenced the FP/TMEM127 gene in 990 individuals with pheochromocytomas and/or paragangliomas, including 898 previously unreported cases without mutations in other susceptibility genes from 8 independent worldwide referral centers between January 2009 and June 2010. A multiplex polymerase chain reaction-based method was developed to screen for large gene deletions in 545 of these samples. Confocal microscopy of 5 transfected mutant proteins was used to determine their subcellular localization. Main Outcome Measures The frequency and type of FP/TMEM127 mutation or deletion was assessed and correlated with clinical variables; the subcellular localization of 5 overexpressed mutants was compared with wild-type FP/TMEM127 protein. Results We identified 19 potentially pathogenic FP/TMEM127 germline mutations in 20 independent families, but no large deletions were detected. All mutation carriers had adrenal tumors, including 7 bilateral (P=2.7 x 10(-4)) and/or with familial disease (5 of 20 samples; P=.005). The median age at disease onset in the FP/TMEM127 mutation group was similar to that of patients without a mutation (41.5 vs 45 years, respectively; P=.54). The most common presentation was that of a single benign adrenal tumor in patients older than 40 years. Malignancy was seen in 1 mutation carrier (5%). Expression of 5 novel FP/TMEM127 mutations in cell lines revealed diffuse localization of the mutant proteins in contrast with the discrete multiorganelle distribution of wild-type TMEM127. Conclusions Germline mutations of FP/TMEM127 were associated with pheochromocytoma but not paraganglioma and occured in an age group frequently excluded from genetic screening algorithms. Disease-associated mutations disrupt intracellular distribution of the FP/TMEM127 protein. JAMA. 2010;304(23):2611-2619 www.jama.com

Body mass index and risk of head and neck cancer in a pooled analysis of case-control studies in the International Head and Neck Cancer Epidemiology (INHANCE) Consortium

Methods We pooled data from 17 case-control studies including 12 716 cases and the 17 438 controls. Odds ratios (ORs) and 95% confidence intervals (CIs) were estimated for associations between body mass index (BMI) at different ages and HNC risk, adjusted for age, sex, centre, race, education, tobacco smoking and alcohol consumption. Results Adjusted ORs (95% CIs) were elevated for people with BMI at reference (date of diagnosis for cases and date of selection for controls) < 18.5 kg/m(2) (2.13, 1.75-2.58) and reduced for BMI > 25.0-30.0 kg/m(2) (0.52, 0.44-0.60) and BMI >= 30 kg/m(2) (0.43, 0.33-0.57), compared with BMI > 18.5-25.0 kg/m(2). These associations did not differ by age, sex, tumour site or control source. Although the increased risk among people with BMI < 18.5 kg/m(2) was not modified by tobacco smoking or alcohol drinking, the inverse association for people with BMI > 25 kg/m(2) was present only in smokers and drinkers. Conclusions In our large pooled analysis, leanness was associated with increased HNC risk regardless of smoking and drinking status, although reverse causality cannot be excluded. The reduced risk among overweight or obese people may indicate body size is a modifier of the risk associated with smoking and drinking. Further clarification may be provided by analyses of prospective cohort and mechanistic studies.