Liiketoiminnan jakautumisen verotus

Tutkimuksen päätavoite on ollut selvittää, saavutetaanko liiketoiminnan jakautumisella verotuksessa hyötyä ja missä tilanteissa. Tutkimus on toteutettu toimintoanalyyttisellä tutkimusotteella. Tarkoituksena on ollut analysoida kirjallisuuden ja oikeustapausten avulla liiketoiminnan täydelliseen jakautumiseen liittyviä verotuksellisia kysymyksiä. Empiiristä tietoa on tutkimuksessa mukana puolistrukturoitujen asiantuntijahaastattelujen kautta. Tutkimuksessa havaittiin, että välitöntä verohyötyä jakautuvalle ja vastaanottaville yhtiöille sekä niiden osakkeenomistajille ei jakautumisella voida saavuttaa. Tarkasteltaessa verovaikutuksia pitemmällä ajanjaksolla, jakautumisella osana sarjatoimea voi olla mahdollista saavuttaa verohyötyä. Tapauskohtaisesti on selvitettävä onko kyseessä verosuunnittelu- vai veronkiertotilanne. Esimerkiksi jakautumisessa toteutetulla varallisuuden ja yritystoiminnan erottamisella voidaan saavuttaa verohyötyä osakkeenomistajille. Verohyöty voi toteutua, kun varallisuutta sisältävän yhtiön osakkeista luovutaan. Myöhemmällä osakkeiden myynnillä ei saa olla välitöntä yhteyttä jakautumiseen.

Contrasting growth responses in lamina and petiole during neighbor detection depend on differential auxin responsiveness rather than different auxin levels.

Foliar shade triggers rapid growth of specific structures that facilitate access of the plant to direct sunlight. In leaves of many plant species, this growth response is complex because, although shade triggers the elongation of petioles, it reduces the growth of the lamina. How the same external cue leads to these contrasting growth responses in different parts of the leaf is not understood. Using mutant analysis, pharmacological treatment and gene expression analyses, we investigated the role of PHYTOCHROME INTERACTING FACTOR7 (PIF7) and the growth-promoting hormone auxin in these contrasting leaf growth responses. Both petiole elongation and lamina growth reduction are dependent on PIF7. The induction of auxin production is both necessary and sufficient to induce opposite growth responses in petioles vs lamina. However, these contrasting growth responses are not caused by different auxin concentrations in the two leaf parts. Our work suggests that a transient increase in auxin levels triggers tissue-specific growth responses in different leaf parts. We provide evidence suggesting that this may be caused by the different sensitivity to auxin in the petiole vs the blade and by tissue-specific gene expression.

Stability and consistency of coping in adolescence: A longitudinal study

This study analyzed stability and consistency of coping among adolescents. The objectives were twofold: a) to analyze temporal stability and cross-situational consistency of coping responses after a 17- month interval, taking into account gender, age and type of stressor. b) To analyze the relative weight of contextual versus dispositional factors in predicting future coping. A cohort of 341 adolescents (51% girls and 49% boys aged between 12 and 16) were assessed twice by means of the Coping Responses Inventory - Youth. The results indicated that the coping responses were quite stable over time at the group level, but with important within-subject differences. Girls showed slightly more stability than boys. Among the girls, Avoidance coping showed as much stability as consistency and Approach coping showed more stability than consistency. Among the boys, Avoidance coping showed more stability than consistency, and Approach coping showed both low stability and low consistency. Among the boys, the coping used at Time 1 barely predicted that used at Time 2; in contrast, among the girls, the type of coping used in the past, especially Avoidance coping, predicted the coping that would be used in the future.

Radanohjaimen suunnittelu leveille päällystyskoneille

Radanohjaimia käytetään radan poikkisuuntaiseen paikoitukseen sekä oskillointiin ja ne ovat osa paperinvalmistuslinjojen radanhallintajärjestelmiä. Oikein suunnitellulla ja sijoitetulla radanohjaimella voidaan estää haitallisten ratasiirtymien esiintyminen, pienentää hylkymateriaalin määrää sekä parantaa rullauksen laatua. Ohjausperiaatteet sekä niihin liittyvä laitetekniikka on tunnettu jo vuosikymmenten ajan, joskin todelliset radanohjaustarpeet ja -laitteet ovat tähän asti rajoittuneet paino-, tekstiili- ja metalliteollisuudessa käytössä oleville kapeille radoille. Tämän työn tavoitteena oli selvittää 5… 12 metriä leveälle, modernissa päällystyskoneessa kulkevalle paperiradalle soveltuvat ohjausperiaatteet sekä muodostaa radan todennäköisimpiin vauriomuotoihin perustuvat suunnittelukriteerit kahdelle erityyppiselle ohjainkonstruktiolle. Yksitelainen, taivuttava radanohjain soveltuu kohteisiin, joissa ohjainta edeltää suhteellisen pitkä vapaa ratavienti. Kaksitelainen, taittava radanohjain on puolestaan sijoitettavissa huomattavasti lyhyempään ratavientiin. Radanohjauksen teoria pohjautuu pitävän telan ja radan väliseen kohtisuoran tulokulman periaatteeseen, jonka perusteella mikä tahansa yhdensuuntaisuuspoikkeama kahden telan välillä johtaa radan poikkisuuntaiseen siirtymään. Tämän periaatteen pohjalta voidaan dynaamista ohjaustilannetta approksimoida staattisin menetelmin sekä muodostaa kireysmuutoksiin ja aaltoiluun perustuvat geometrian mitoitusperiaatteet ohjaimen ympäristön ratavienneille. Nopean ohjauksen toteutus edellyttää radanohjaimen liikkeen olevan nivelen ympäri tapahtuvaa yhdistettyä translaatio- ja rotaatioliikettä. Ohjainkonstruktiot suunnitellaan siten, että teorian mukaiset optimaaliset liikeradat toteutuvat vaaditulla ohjausnopeudella. Suunnittelua ohjaavat tuotteille asetetut lujuus- ja värähtelykriteerit sekä aiheeseen liittyvät koneturvallisuusstandardit. Konstruointi suoritetaan järjestelmällisen tuotesuunnitteluprosessin vaiheiden ja menetelmien mukaisesti.

Patología Dual y rasgos de personalidad:situación actual y líneas futuras de trabajo

Dual diagnosis (DD) is the co-occurrence, in the same person, of a mental disorder (MD) and a substance use disorder (SUD). Nowadays, the study of the personality with DD is realized mainly from a categorical view, focusing on the detection of personality disorders and not on the traits associated to DD and the possible differential profile compared to those patients with only MD or SUD. Studies analyzing personality traits of patients with DD and their possible differential profile are very limited. However, existing data indicates that DD patients show higher levels of Sensation Seeking, Impulsivity, Harm Avoidance and Neuroticism; and lower levels of Persistence, Self-Direction, Self-Transcendence and Cooperation. Therefore, DD is associated to personality characteristics that suggest more disruptive behaviors, fewer resources for recovering and keeping abstinent and worse prognosis compared to those with only one disorder. Progress in the characterization of personality traits in DD, taking into consideration the methodological aspects to be improved could allow better adaptation of the integrated treatment of these patients in the future.

Are we modular lying cues detectors ? The answer is "yes sometimes"

We quickly form first impressions about newly encountered people guiding our subsequent behaviour (approach, avoidance). Such instant judgments might be innate and automatic, being performed unconsciously and independently to other cognitive processes. Lying detection might be subject to such a modular process. Unfortunately, numerous studies highlighted problems with lying detection paradigms such as high error rates and learning effects. Additionally, humans should be motivated doing both detecting others' lies and dis- guising own lies. Disguising own lies might even be more challenging than detecting other people's lies. Thus, when trying to disguise cheating behaviour, liars might display a mixture of disguising (fake) trust cues and uncontrolled lying cues making the interpretation of the expression difficult (perceivers are guessing). In two consecutive online studies, we tested whether seeing an increasing amount (range 0-4) of lying cues (LC) and non-lying cues (NLC) on a standard face results in enhanced guessing behaviour (studies 1 and 2) and that enhanced guessing is accompanied by slower responding (study 2). Results showed that pronounced guessing and slowest responding occurred for faces with an intermediate number and not with the highest number of LC and NLC. In particular, LC were more impor- tant than NLC to uncertain lying decisions. Thus, only a few LC may interfere with automatic processing of lying detection (irrespective of NLC), probably because too little lying cue information is yet available.

Incendiaires et pyromanes [Arson and pyromania, update 2015].

While the fire constitutes a threat and provokes avoidance by the entire animal world, its control as lighting and maintenance is inseparable from the history of humankind. For 1% of the population that use is turned to harm, repeatedly and without objective reason, responding to the historical definition of pyromania. The profile of arsonists does not appear to be different from that of the general criminal population: alcohol abuse, nicotine, marijuana and antisocial personality do not make fire setters a special case. However positive fire experience lived in childhood, emotional avoidance and expertise in fire settings' control seems to be specific, as recidivism risk below that of the general criminal population.

Differences between genders in coping: different strategies or different stressors?

These study analysed gender specificity in coping behaviours by taking into account the types of problem faced by Spanish adolescents attending school. It was focused on the ten problems most frequently reported by participants (828 adolescents, 355 boys, and 473 girls; Mage = 14.07, SD = 1.34), which were classified using a multi-axial classification system. Coping was examined as a two separate measures of approach and avoidance coping, and as a combined measure indicating the predominant use of coping, and total coping effort. A MANCOVA and subsequent univariate tests were conducted to analyse the specificity of coping according to problem and gender, controlled by age. The results showed that the percentage of types of problems reported by adolescents differed according to gender. The influence of gender on coping was scarcely relevant when the type of problem was controlled for. There were no gender differences when the predominant type of coping was considered, but when a total coping effort measure was analysed girls showed more coping efforts than boys to face interpersonal relationship problems and personal illness. Keywords: adolescence, coping, gender differences, stressors.

La asignatura pendiente de la formación jurídica

[spa] El artículo se centra en la relevancia del conocimiento práctico para el aprendizaje del Derecho. Las facultades de Derecho en España padecen de una falta de programas específicos de formación en sus planes de estudio. Un análisis histórico muestra que el conocimiento práctico ha sufrido un fuerte retroceso en favor de un enfoque teórico siguiendo la pauta marcada por Alexander von Humboldt. El sistema español de provisión de los cargos públicos basado en unas oposiciones memorísticas con unos extensos temarios con centenares de conceptos refuerza este proceso y se convierte en un obstáculo para la renovación de los estudios y de la práctica jurídica. Como resultado de todo ello los estudiantes carecen de habilidades para el desarrollo profesional y el aprendizaje a lo largo de la vida.

Defensive Metabolites from Antarctic Invertebrates: Does Energetic Content Interfere with Feeding Repellence?

Many bioactive products from benthic invertebrates mediating ecological interactions have proved to reduce predation, but their mechanisms of action, and their molecular identities, are usually unknown. It was suggested, yet scarcely investigated, that nutritional quality interferes with defensive metabolites. This means that antifeedants would be less effective when combined with energetically rich prey, and that higher amounts of defensive compounds would be needed for predator avoidance. We evaluated the effects of five types of repellents obtained from Antarctic invertebrates, in combination with diets of different energetic values. The compounds came from soft corals, ascidians and hexactinellid sponges; they included wax esters, alkaloids, a meroterpenoid, a steroid, and the recently described organic acid, glassponsine. Feeding repellency was tested through preference assays by preparing diets (alginate pearls) combining different energetic content and inorganic material. Experimental diets contained various concentrations of each repellent product, and were offered along with control compound-free pearls, to the Antarctic omnivore amphipod Cheirimedon femoratus. Meridianin alkaloids were the most active repellents, and wax esters were the least active when combined with foods of distinct energetic content. Our data show that levels of repellency vary for each compound, and that they perform differently when mixed with distinct assay foods. The natural products that interacted the most with energetic content were those occurring in nature at higher concentrations. The bioactivity of the remaining metabolites tested was found to depend on a threshold concentration, enough to elicit feeding repellence, independently from nutritional quality.

Shadow on the Plant: A Strategy to Exit.

The light spectrum perceived by plants is affected by crowding, which results in the shade avoidance syndrome (SAS). Findings presented by Pedmale et al. bring cryptochromes to the forefront of SAS and elucidate a fascinating molecular crosstalk between photoreceptor systems operating in different wavebands.

Multimodal stimulus coding by a gustatory sensory neuron in Drosophila larvae.

Accurate perception of taste information is crucial for animal survival. In adult Drosophila, gustatory receptor neurons (GRNs) perceive chemical stimuli of one specific gustatory modality associated with a stereotyped behavioural response, such as aversion or attraction. We show that GRNs of Drosophila larvae employ a surprisingly different mode of gustatory information coding. Using a novel method for calcium imaging in the larval gustatory system, we identify a multimodal GRN that responds to chemicals of different taste modalities with opposing valence, such as sweet sucrose and bitter denatonium, reliant on different sensory receptors. This multimodal neuron is essential for bitter compound avoidance, and its artificial activation is sufficient to mediate aversion. However, the neuron is also essential for the integration of taste blends. Our findings support a model for taste coding in larvae, in which distinct receptor proteins mediate different responses within the same, multimodal GRN.

Photomorphogenesis and Photoreceptors

Plants use light as their main source of energy and to gather information about their surroundings. The light environment is monitored through an extensive set of photoreceptors and largely dictates plant development through induction of processes such as germination and flowering, entrainment of the circadian clock and photomorphogenic responses. Plants display remarkable phenotypic plasticity upon perception of changes in the light, ranging from seedling de-etiolation to shade avoidance and phototropic responses in competition for light. Here, we describe photomorphogenic responses and their underlying mechanisms such as they occur in a leaf canopy. This shade avoidance review will largely focus on the model plant species Arabidopsis thaliana as the underlying mechanisms controlling shade avoidance are particularly well elucidated in this species.

Diffantom: Whole-Brain Diffusion MRI Phantoms Derived from Real Datasets of the Human Connectome Project.

Food allergies are believed to be on the rise and currently management relies on the avoidance of the food. Hen's egg allergy is after cow's milk allergy the most common food allergy; eggs are used in many food products and thus difficult to avoid. A technological process using a combination of enzymatic hydrolysis and heat treatment was designed to produce modified hen's egg with reduced allergenic potential. Biochemical (SDS-PAGE, Size exclusion chromatography and LC-MS/MS) and immunological (ELISA, immunoblot, RBL-assays, animal model) analysis showed a clear decrease in intact proteins as well as a strong decrease of allergenicity. In a clinical study, 22 of the 24 patients with a confirmed egg allergy who underwent a double blind food challenge with the hydrolysed egg remained completely free of symptoms. Hydrolysed egg products may be beneficial as low allergenic foods for egg allergic patients to extent their diet. This article is protected by copyright. All rights reserved.

The Ionotropic receptors IR21a and IR25a mediate cool sensing in Drosophila.

Animals rely on highly sensitive thermoreceptors to seek out optimal temperatures, but the molecular mechanisms of thermosensing are not well understood. The Dorsal Organ Cool Cells (DOCCs) of the Drosophila larva are a set of exceptionally thermosensitive neurons critical for larval cool avoidance. Here, we show that DOCC cool-sensing is mediated by Ionotropic Receptors (IRs), a family of sensory receptors widely studied in invertebrate chemical sensing. We find that two IRs, IR21a and IR25a, are required to mediate DOCC responses to cooling and are required for cool avoidance behavior. Furthermore, we find that ectopic expression of IR21a can confer cool-responsiveness in an Ir25a-dependent manner, suggesting an instructive role for IR21a in thermosensing. Together, these data show that IR family receptors can function together to mediate thermosensation of exquisite sensitivity.