Los medios alternativos de solución de conflictos y el derecho tributario internacional (Tema Central)

El artículo analiza con detalle la procedencia del arbitraje y otros medios alternativos de solución de controversias en materia tributaria, comenta el desarrollo que han tenido los medios alternativos de solución de controversias en materia tributaria en el Ecuador, trata sobre el arbitraje tributario en el ámbito interno de los estados, defendiendo su procedencia frente a los principios de legalidad y de indisponibilidad de la obligación tributaria, así como respecto del principio de exclusividad de jurisdicción, estudia el arbitraje tributario internacional, con énfasis en el contemplado en los convenios para evitar la doble imposición y en el previsto para disputas derivadas de la utilización de precios de transferencia, y, finalmente, se refiere a la procedencia del arbitraje en el caso propuesto en el Ecuador por las empresas petroleras para la devolución del IVA.

El derecho a la tutela judicial efectiva: una aproximación a su aplicación por los tribunales ecuatorianos (Tema Central)

Este artículo analiza la concepción del derecho a la tutela judicial efectiva como derecho fundamental, para lo cual parte de sus notas configuradoras básicas. Al efecto, se estudian sus implicaciones desde el ámbito constitucional y del Código Orgánico de la Función Judicial, como sus líneas directrices en la doctrina y en la jurisprudencia del Tribunal Constitucional español (órgano que ha estudiado ampliamente el tema), para luego determinar cómo se ha considerado el ámbito del derecho por los tribunales ecuatorianos.

Pharmacological analysis of a dopamine D-2Short: G(alpha o) fusion protein expressed in Sf9 cells

A dopamine D-2Short receptor:G(alphao) fusion protein was expressed in Sf9 cells using the baculovirus expression system. [H-3]Spiperone bound to D-2Short:G(alphao) with a pK(d) approximate to 10. Dopamine stimulated the binding of [S-35]guanosine-5'-O-(3-thio)triphosphate (GTPgammaS) to D-2Short:G(alphao) expressed with Gbeta(1)gamma(2) (E-max > 460%; pEC(50) 5.43 +/- 0.06). Most of the putative D-2 antagonists behaved as inverse agonists (suppressing basal [S-35]GTPgammaS binding) at D-2Short:G(alphao)/Gbeta(1)gamma(2) although (-)-suipiride and ziprasidone were neutral antagonists. Competition of [H-3]spiperone binding by dopamine and 10,11-dihydroxy-N-n-propylnorapo-morphine revealed two, binding sites of different affinities, even in the presence of GTP (100 muM). The D-2Short:G(alphao) fusion protein is therefore a good model for characterising D-2 receptors. (C) 2003 Published by Elsevier Science B.V. on behalf of the Federation of European Biochemical Societies.

Multicenter Analysis of Glucocerebrosidase Mutations in Parkinson`s Disease

Background Recent studies indicate an increased frequency of mutations in the gene encoding glucocerebrosidase (GBA), a deficiency of which causes Gaucher`s disease, among patients with Parkinson`s disease. We aimed to ascertain the frequency of GBA mutations in an ethnically diverse group of patients with Parkinson`s disease. Methods Sixteen centers participated in our international, collaborative study: five from the Americas, six from Europe, two from Israel, and three from Asia. Each center genotyped a standard DNA panel to permit comparison of the genotyping results across centers. Genotypes and phenotypic data from a total of 5691 patients with Parkinson`s disease (780 Ashkenazi Jews) and 4898 controls (387 Ashkenazi Jews) were analyzed, with multivariate logistic-regression models and the Mantel-Haenszel procedure used to estimate odds ratios across centers. Results All 16 centers could detect two GBA mutations, L444P and N370S. Among Ashkenazi Jewish subjects, either mutation was found in 15% of patients and 3% of controls, and among non-Ashkenazi Jewish subjects, either mutation was found in 3% of patients and less than 1% of controls. GBA was fully sequenced for 1883 non-Ashkenazi Jewish patients, and mutations were identified in 7%, showing that limited mutation screening can miss half the mutant alleles. The odds ratio for any GBA mutation in patients versus controls was 5.43 across centers. As compared with patients who did not carry a GBA mutation, those with a GBA mutation presented earlier with the disease, were more likely to have affected relatives, and were more likely to have atypical clinical manifestations. Conclusions Data collected from 16 centers demonstrate that there is a strong association between GBA mutations and Parkinson`s disease.

Bendadaite, a new iron arsenate mineral of the arthurite group

Bendadaite, ideally Fe(2+)Fe(2)(3+)(AsO(4))(2)(OH)(2 center dot).4H(2)O, is a new member of the arthurite group It was found as a weathering product of arsenopyrite on a single hand specimen from the phosphate pegmatite Bendada. central Portugal (type locality) Co-type locality is the granite pegmatite of La via do Almerindo (Almerindo mine), Linopolis, Divmo das Laranjeiras county, Minas Gerais, Brazil Further localities are the Vein Negra mine, Copiapo province, Chile, mid-East, Bou Azzer district, Morocco, and Para Inferida yard, Fenugu Sibirt mine, Gonnosfanadiga, Medio Campidano Province, Sardinia. Italy Type bendadaite occurs as blackish green to dark brownish tufts (<0 1 mm long) and flattened radiating aggregates. in intimate association with an intermediate member of the scorodite-mansfieldite series It is monoclinic. space group P2(l/c). with a = 10 239(3) angstrom. b = 9 713(2) angstrom, c = 5 552(2) angstrom. beta = 94 11(2)degrees. = 550 7(2) angstrom(3). Z = 2 Electron-microprobe analysis yielded (wt %). CaO 0 04, MnO 0 03. CuO 006, ZnO 004. Fe(2)O(3) (total) 43 92, Al(2)O(3) 115. SnO(2) 0 10, As(2)O(5) 43 27. P(2)O(5) 1 86, SO(3) 0.03 The empirical formula is (Fe(0 52)(2+)Fe(0 32)(3+)rectangle(0 16))(Sigma 1 00)(Fe(1 89)(3+)Al(0 11))(Sigma 2 00)(As(1 87)P(0 13))(Sigma 2 00)O(8)(OH)(2 00) 4H(2)O based. CM 2(As,P) and assuming ideal 80, 2(OH), 4H2O and complete occupancy of the ferric on site by Fe(3+) and Al Optically, bendadaite is biaxial, positive, 2V(est) = 85+/-4 degrees, 2V(eale) = 88 degrees, with alpha 1 734(3). 13 1 759(3), 7 1 787(4) Pleochrosim is medium strong X pale reddish brown. Y yellowish brown, Z dark yellowish brown. absorption Z > V > X, optical dispersion weak, r > v. Optical axis plane Is parallel to (010), with X approximately parallel to a and Z nearly parallel to c Bendadaite has vitreous to sub-adamantine luster, is translucent and non-fluorescent It is brittle, shows irregular fracture and a good cleavage parallel to 1010} 3 15 0 10 g/cm(3), 3 193 g/cm3 (for the empirical formula) The five strongest powder diffraction lines [d in angstrom (I)(hkl] are 10 22 (10)(100), 7 036 (8)(110), 4 250 (5)(11 I), 2 865 (4)(311), 4 833 (3)(020,011) The d spacings are very similar to those of its Zn analogue, ojelaite The crystal structure of bendadaite was solved and refined using a crystal from the co-type locality with the composition (Fe(0 95)(2+)rectangle(0 05))(Sigma 1 00)(Fe(1 80)(3+)Al(0 20))Sigma(2 00)(As(1 48)P(0 52))(Sigma 2 00)O(8)) (OH)(2) 4H(2)O (R = 16%) and confirms an arthurite-type atomic arrangement

Use of novel biomarkers (Homocysteine, vitamin B6, B9 and B12) on the assessing the progression of cardiovascular disease

A large number of evidences correlate elevated levels of homocysteine (Hcys) with a higher cardiovascular diseases (CVDs) risk, especially, atherosclerosis. Similarly, abnormal low levels of the vitamins B6, B9 and B12 are associated to an instability in the methionine cycle with an over production of Hcys. Thus, biomedical sciences are looking forward for a cheaper, faster, precise and accurate analytical methodology to quantify these compounds in a suitable format for the clinical environment. Therefore the objective of this study was the development of a simple, inexpensive and appropriate methodology to use at the clinical level. To achieve this goal, a procedure integrating a digitally controlled (eVol®) microextraction by packed sorbent (MEPS) and an ultra performance liquid chromatography (UPLC) coupled to a photodiode array detector (PDA) was developed to identify and quantify Hcys vitamins B6, B9 and B12. Although different conditions were assayed, we were not able to combine Hcys with the vitamins in the same analytical procedure, and so we proceeded to the optimization of two methods differing only in the composition of the gradient of the mobile phase and the injected volume. It was found that MEPS did not bring any benefit to the quantification of the Hcys in the plasma. Therefore, we developed and validate an alternative method that uses the direct injection of treated plasma (reduced and precipitated). This same method was evaluated in terms of selectivity, linearity, limit of detection (LOD), limit of quantification (LOQ), matrix effect and precision (intra-and inter-day) and applied to the determination of Hcys in a group composed by patients presenting augmented CVD risk. Good results in terms of selectivity and linearity (R2> 0.9968) were obtained, being the values of LOD and LOQ 0.007 and 0.21 mol / L, respectively. The intra-day precision (1.23-3.32%), inter-day precision (5.43-6.99%) and the recovery rate (82.5 to 93.1%) of this method were satisfactory. The matrix effect (>120%) was, however, higher than we were waiting for. Using this methodology it was possible to determine the amount of Hcys in real plasma samples from individuals presenting augmented CVD risk. Regarding the methodology developed for vitamins, despite the optimization of the extraction technique and the chromatographic conditions, it was found that the levels usually present in plasma are far below the sensitivity we obtained. Therefore, further optimizations of the methodology developed are needed. As conclusion, part of the objectives of this study was achieved with the development of a quick, simple and cheaper method for the quantification of Hcys.

Dispersões sólidas de sinvastatina: preparação, caracterização, no estado sólido utilizando técnicas emergentes e estudo de estabilidade

This thesis aimed to assess the increase in solubility of simvastatin (SINV) with solid dispersions using techniques such as kneading (MA), co-solvent evaporation (ES), melting carrier (FC) and spray dryer (SD). Soluplus (SOL), PEG 6000 (PEG), PVP K-30 (PVP) e sodium lauryl sulphate (LSS) were used as carriers. The solid dispersions containing PEG [PEG-2(SD)], Soluplus [SOL-2(MA)] and sodium lauryl sulphate [LSS-2(ES)] were presented with a greater increase in solubility (5.02, 5.60 and 5.43 times respectively); analyses by ANOVA between the three groups did not present significant difference (p<0.05). In the phase solubility study, the calculation of the Gibbs free energy (ΔG) revealed that the spontaneity of solubilisation of SINV occurred in the order SOL>PEG >PVP 75%>LSS, always 80%. The phase diagrams of PEG and LSS presented solubilization stoichiometry of type 1:1 (type AL). The diagrams with PVP and SOL tend to 1:2 stoichiometry (type AL + AP). The stability coefficients (Ks) of the phase diagrams revealed that the most stable reactions occurred with LSS and PVP. The solid dispersions were characterized by Fourier transform infrared (FTIR), differential scanning calorimetry (DSC), scanning electron microscopy (SEM), particle size distribution (PSD), near-infrared spectroscopy imaging (NIR-CI) and X-ray diffraction of the powder using the Topas software (PDRX-TOPAS). The solid dispersion PEG-2(SD) presented the greatest homogeneity and the lowest degree of crystallinity (18.2%). The accelerated stability study revealed that the solid dispersions are less stable than SINV, with PEG-2(SD) being the least stable, confirmed by FTIR and DSC. The analyses by PDRX-TOPAS revealed the amorphous character of the dispersions and the mechanism of increasing solubility

Radical scavenging activity of orange and tangerine varieties cultivated in Brazil

Four citrus fruit varieties cultivated in Brazil (two kinds of sweet orange and two kinds of tangerine) were analyzed for physicochemical characteristics contents of total phenolics, total carotenoids and ascorbic acid, and antioxidant activities. The antioxidant activities of aqueous, methanolic, and acetone extracts of the citrus fruit juices were assessed on the basis of their ability to scavenge 1,1-diphenyl-2-picrylhydrazyl (DPPH(center dot)). The cravo tangerine has the highest content of citric acid, while the pera orange is richest in ascorbic acid. The lima orange has the highest total phenolic contents, and the ponkan the highest total carotenoids. The antioxidant activities, expressed as the concentration of antioxidant able to scavenge 50% of the initial DPPH(center dot) (EC(50)), ranged from 139.1+/-27.3 to 182.2+/-28.8 g extract/l for juice of orange varieties and 186.3+/-29.6 to 275.5+/-3.3g extract/l for juice of tangerine citrus varieties. In methanolic extracts the EC(50) ranged from 192.5+/-43.1 to 267.4+/-41.4 g extract/l for orange varieties and from 225.2+/-69.8 to 336.3+/-27.2 g extract/l for tangerine varieties. For EC(50) values of acetone fractions, there were no statistically significant differences between the different varieties. For every citrus fruit in the present study, the radical scavenging capacity was higher in the aqueous than in the methanolic or acetone fractions.

Evaluation of the kinetics of xylose formation from dilute sulfuric acid hydrolysis of forest residues of Eucalyptus grandis

Dilute acid hydrolysis studies were performed on forest residues of Eucalyptus grandis, in a cylindrical reactor of stainless steel. The kinetics of this hydrolysis reaction was investigated employing 0.65% sulfuric acid, a residue/acid solution ratio of 1/9 (w/w), temperatures of 130, 140, 150, and 160 degrees C, and reaction times in the range 20-100 min. The results showed that, under the optimized conditions of acid hydrolysis employed in this study, the variables temperature and reaction time had a strong influence on hemicellulose removal and a small influence on the degree of lignin and cellulose removal. The highest xylose extraction yield was 87.6% attained at 160 degrees C, after 70 min reaction time, simultaneously with the formation of decomposition products, namely 2.8% acetic acid, 0.6% furfural, and 0.06% 5-hydroxymethylfurfural. A similar xylose extraction yield (82.8%) was observed at 150 degrees C after 100 min, with the formation of 3.2% acetic acid, 1.0% furfural, and 0.07% 5-hydroxymethylfurfural. The kinetic parameters determined at 130, 140, 150, and 160 degrees C for degradation of xylan present in the hemicellulose of the eucalyptus forest residue during the formation of xylose were the first-order reaction rate constants (k) for each temperature, 1.22 x 10(-4), 2.12 x 10(-4), 5.43 x 10(-4), and 9.05 x 10(-4) s(-1), respectively, and an activation energy (E-a) of 101.3 kJ mol(-1).

Anthropometric midarm measurements can detect systemic fat-free mass depletion in patients with chronic obstructive pulmonary disease

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Estrabismo: detecção em uma amostra populacional e fatores demográficos associados

OBJETIVOS: Identificar a frequência de ocorrência de desvios oculares e as características dos portadores em uma amostra populacional. MÉTODOS: Estudo transversal, observacional e probabilístico, entre os anos de 2004 e 2005, envolvendo 11 cidades da região centro-oeste do estado de São Paulo. Foram examinados 10.994 indivíduos, sendo utilizada para este estudo uma subamostra desta população, identificada pelo diagnóstico de estrabismo. A população foi abordada por uma equipe treinada e padronizada para os procedimentos da pesquisa. Os dados foram analisados estatisticamente por meio de análise descritiva, frequência de ocorrência, análise de contingência e testes de associação (p<0,05). RESULTADOS: A frequência de ocorrência de estrabismo na população estudada foi de 1,4% (148 portadores de estrabismo), sem diferença entre sexos. Portadores de esodesvios (ET) eram 46,3%, 38,2% casos de exodesvio (XT) e 15,4% de desvios verticais associados a horizontais ou síndromes. A análise de contingência mostrou que 3 indivíduos (2,3%) estrábicos apresentavam cegueira e 7 (5,43%) apresentavam baixa visão em um dos olhos. Tanto a ET, quanto a XT estiveram presentes em indivíduos com graus variáveis de miopia (até -5,75 para XT e -2,50 para ET) e de hipermetropia (até +9,00 para XT e +8,00 para ET). A associação entre estrabismo e o equivalente esférico obtido na refração estática não mostrou diferença significativa (p>0,05). CONCLUSÃO: A frequência de ocorrência de estrabismo em uma amostra populacional foi de 1,4%, sem diferença entre sexos ou tipo de desvio ocular. A presença de cegueira e de baixa visão associadas aos desvios oculares reforçam a necessidade de tratamento precoce.

Fixed-time artificial insemination with estradiol and progesterone for Bos indicus cows II: Strategies and factors affecting fertility

In Experiments 1, 2, and 3, we evaluated the effects of temporary weaning (TW), equine chorionic gonadotropin (eCG), and follicle-stimulating hormone (FSH) treatments on results of it fixed-time artificial insemination (TAI) protocol in postpartum Bos indicus cows. In Experiment 1, treatment with 400 IU eCG or with TW for 48 h consistently improved pregnancy rates (PRs) at TAI, but, in Experiment 2, FSH treatment was less effective than eCG or TW. In Experiment 3, the inclusion of eCG treatment in cows subjected to TW did not improve PRs. We concluded that TW or 400 IU eCG should be included in the TAI protocol in postpartum Bos indicus cows to enhance fertility. In Experiment 4, we used records front heifers and cows treated with the proposed protocol during the 2006-2007 (n = 27,195) and 2007-2008 (n = 36,838) breeding seasons from multiple locations in Brazil to evaluate factors potentially affecting PRs. Overall PR at TAI was 49.6% (31,786 of 64,033). Pregnancy rate differed (P < 0.01) among farm within location (results ranging between 26.8% and 68.0%; P < 0.01), cow group within farm, by breed (Bos indicus, 48.3% [26,123 of 54,145]; Bos taurus, 61.7% [3652 of 5922]; and crossbred Bos indicus x Bos taurus, 50.7% [2011 of 3966]), category (nulliparous, 39.6% [2095 of 52901] suckled primiparous, 45.2% [3924 of 8677]; suckled multiparous, 51.8% [24,245 of 46,767]; and nonsuckled multiparous, 46.1% [1522 of 3299]), body condition score at TAI (<= 2.5 43.0% [3409 of 7923]; 3.0, 49.6% [18,958 of 38,229]; and >3.5, 52.7% [9419 of 17,881]). Days postpartum at beginning, of protocol did not affect PR (30 to 60 d, 47.6% [4228 of 8881]; 61 to 90 d, 51.7% 116,325 to 31,5721; and 91 to 150 d, 50.8% [7616 to 14,991]; P > 0.1). Pregnancy rate was also consistently affected (P < 0.01) by sire (results ranging from 7.2% to 77.3%) and artificial insemination technician (results ranging from 15.1% to 81.8%). (C) 2009 Elsevier B.V. All rights reserved.

Efeito dos Níveis de Cantaxantina na Dieta Sobre o Desempenho e Qualidade dos Ovos de Poedeiras Comerciais

O experimento teve como objetivo estudar os efeitos de níveis de cantaxantina sobre o desempenho e a coloração das gemas dos ovos de galinhas poedeiras. Foram utilizadas 384 galinhas da linhagem Hisex Brown, em um delineamento em blocos ao acaso, contendo seis tratamentos (0, 12, 24, 36, 48 e 60 ppm de cantaxantina), com oito repetições de oito aves por parcela. O período experimental foi de 56 dias. A coleta de ovos foi realizada diariamente e a análise de coloração dos ovos foi efetuada com o abanico colorimétrico da Roche. Durante os 14 dias do período inicial do experimento, a melhor coloração das gemas foi obtida com a adição de 60 ppm de cantaxantina, atingindo-se a cor plateau de 14,3 do leque colorimétrico Roche aos 5,43 dias de inclusão do pigmentante. Considerando-se o período experimental total, os níveis de cantaxantina utilizados melhoraram de forma quadrática a coloração das gemas, sem influenciar os parâmetros produtivos e demais características de qualidade dos ovos de poedeiras comerciais.

Pterygosomatidae and Trombiculidae mites infesting Tropidurus hispidus (Spix, 1825) (Tropiduridae) lizards in northeastern Brazil

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Qualidade de carcaças de cordeiros Corriedale, Bergamácia x Corriedale e Hampshire Down x Corriedale, terminados em pastagem e confinamento

O objetivo deste experimento foi comparar as características qualitativas de carcaças de 36 cordeiros terminados em pastagem de coastcross, sendo 13 Corriedale, 14 Bergamácia x Corriedale e 9 Hampshire Down x Corriedale, e 29 cordeiros terminados em confinamento, sendo 10 Corriedale, 11 Bergamácia x Corriedale e 8 Hampshire Down x Corriedale. As médias das variáveis (escala de 1 a 5) condição corporal: 2,70 e 3,13; conformação: 2,65 e 3,35; e cobertura de gordura: 2,43 e 2,95; foram superiores para os cordeiros do confinamento que para cordeiros em pastagem. Na escala de 1 a 3, foram avaliadas a cor da gordura: 1,66 e 1,94; cor da carne: 1,66 e 1,72; e consistência de gordura: 1,62 e 1,83, respectivamente, para os cordeiros em pastagem e em confinamento. A área de olho de lombo foi significativamente (10,21 vs. 9,03 cm²), bem como a espessura de gordura de cobertura: 1,10 vs. 1,70 mm, foi superior para os cordeiros confinados. As médias das porcentagens de músculo no lombo foram de 54,92 e 57,94%; para gordura, 9,29 e 12,95%; e osso, 35,78 e 29,10%, respectivamente, para cordeiros em pastagem e confinamento. Entre os sistemas de terminação, não houve diferenças para porcentagem de proteína (19,71 e 19,10%, respectivamente), mas houve diferença para teor de lipídios, com 5,43% para cordeiros em pastejo e 11,54% para cordeiros confinados. Para as variáveis analisadas não houve diferenças significativas entre os cruzamentos.