GWAS of 126,559 individuals identifies genetic variants associated with educational attainment.

A genome-wide association study (GWAS) of educational attainment was conducted in a discovery sample of 101,069 individuals and a replication sample of 25,490. Three independent single-nucleotide polymorphisms (SNPs) are genome-wide significant (rs9320913, rs11584700, rs4851266), and all three replicate. Estimated effects sizes are small (coefficient of determination R(2) ≈ 0.02%), approximately 1 month of schooling per allele. A linear polygenic score from all measured SNPs accounts for ≈2% of the variance in both educational attainment and cognitive function. Genes in the region of the loci have previously been associated with health, cognitive, and central nervous system phenotypes, and bioinformatics analyses suggest the involvement of the anterior caudate nucleus. These findings provide promising candidate SNPs for follow-up work, and our effect size estimates can anchor power analyses in social-science genetics.

Strategy selection: An introduction to the modeling challenge

Modeling the mechanisms that determine how humans and other agents choose among different behavioral and cognitive processes-be they strategies, routines, actions, or operators-represents a paramount theoretical stumbling block across disciplines, ranging from the cognitive and decision sciences to economics, biology, and machine learning. By using the cognitive and decision sciences as a case study, we provide an introduction to what is also known as the strategy selection problem. First, we explain why many researchers assume humans and other animals to come equipped with a repertoire of behavioral and cognitive processes. Second, we expose three descriptive, predictive, and prescriptive challenges that are common to all disciplines which aim to model the choice among these processes. Third, we give an overview of different approaches to strategy selection. These include cost‐benefit, ecological, learning, memory, unified, connectionist, sequential sampling, and maximization approaches. We conclude by pointing to opportunities for future research and by stressing that the selection problem is far from being resolved.

Targeting microglial KATP channels to treat neurodegenerative diseases: a mitochondrial issue

Neurodegeneration is a complex process involving different cell types and neurotransmitters. A common characteristic of neurodegenerative disorders is the occurrence of a neuroinflammatory reaction in which cellular processes involving glial cells, mainly microglia and astrocytes, are activated in response to neuronal death. Microglia do not constitute a unique cell population but rather present a range of phenotypes closely related to the evolution of neurodegeneration. In a dynamic equilibrium with the lesion microenvironment, microglia phenotypes cover from a proinflammatory activation state to a neurotrophic one directly involved in cell repair and extracellular matrix remodeling. At each moment, the microglial phenotype is likely to depend on the diversity of signals from the environment and of its response capacity. As a consequence, microglia present a high energy demand, for which the mitochondria activity determines the microglia participation in the neurodegenerative process. As such, modulation of microglia activity by controlling microglia mitochondrial activity constitutes an innovative approach to interfere in the neurodegenerative process. In this review, we discuss the mitochondrial KATP channel as a new target to control microglia activity, avoid its toxic phenotype, and facilitate a positive disease outcome.

Targeting microglial KATP channels to treat neurodegenerative diseases: a mitochondrial issue

Neurodegeneration is a complex process involving different cell types and neurotransmitters. A common characteristic of neurodegenerative disorders is the occurrence of a neuroinflammatory reaction in which cellular processes involving glial cells, mainly microglia and astrocytes, are activated in response to neuronal death. Microglia do not constitute a unique cell population but rather present a range of phenotypes closely related to the evolution of neurodegeneration. In a dynamic equilibrium with the lesion microenvironment, microglia phenotypes cover from a proinflammatory activation state to a neurotrophic one directly involved in cell repair and extracellular matrix remodeling. At each moment, the microglial phenotype is likely to depend on the diversity of signals from the environment and of its response capacity. As a consequence, microglia present a high energy demand, for which the mitochondria activity determines the microglia participation in the neurodegenerative process. As such, modulation of microglia activity by controlling microglia mitochondrial activity constitutes an innovative approach to interfere in the neurodegenerative process. In this review, we discuss the mitochondrial KATP channel as a new target to control microglia activity, avoid its toxic phenotype, and facilitate a positive disease outcome.

Determinants of the effect of existential behavioral therapy for bereaved partners: a qualitative study.

BACKGROUND: Informal caregivers of palliative patients took part in existential behavioral therapy (EBT), a group intervention comprising mindfulness exercises to reduce psychological distress and improve quality of life. OBJECTIVES: This study examined what the participants perceived as helpful to cope with their loss during the first year of bereavement, particularly with regard to the EBT intervention. DESIGN: Sixteen problem-centered, semi-structured interviews were evaluated with content analysis. RESULTS: Two main categories were found: social support and self-regulation. Social support includes sense of belonging as well as emotional, cognitive, and practical help experienced from others. Mindfulness and acceptance, a clear focus on the positive, and orientation toward the future were helpful strategies of self-regulation; these were also part of the EBT intervention. Mindfulness was understood as permitting emotions and acceptance of one's inner processes, even if they were not pleasant, and was found to be helpful to stop ruminative thinking. CONCLUSIONS: The categories considered as being helpful parallel core elements of EBT and recent grief theories. The intervention was found to be supportive and met the needs of the participants. The interviewees appreciated the continuity of EBT support from palliative care into bereavement.

Ophthalmic features of PLA2G6-related paediatric neurodegeneration with brain iron accumulation.

BACKGROUND: Neurodegeneration with brain iron accumulation (NBIA) refers to genetically heterogenous paediatric neurodegenerative disorders characterised by basal ganglia iron deposition. One major cause is recessive mutations in the PLA2G6 gene. While strabismus and optic nerve pallor have been reported for PLA2G6-related disease, the ophthalmic phenotype is not carefully defined. In this study we characterise the ophthalmic phenotype of PLA2G6-related NBIA. METHODS: Prospective cohort study. RESULTS: The eight patients were 4-26 years old when examined. All had progressive cognitive and motor regression first noted between 9 months and 6 years of age that typically first manifested as difficulty walking (ataxia). Ophthalmic examination was sometimes limited by cognitive ability. Four of eight had exotropia, 7/7 bilateral supraduction defect, 5/7 poor convergence, 6/8 saccadic pursuit, 4/8 saccadic intrusions that resembled square-wave jerks, and 8/8 bilateral optic nerve head pallor. All patients lacked Bell phenomenon. CONCLUSIONS: Upgaze palsy, although not a previously reported finding, was confirmed in all patients (except in one for whom assessment could not be performed) and thus can be considered part of the phenotype in children and young adults. Other frequent findings not previously highlighted were abnormal convergence, saccadic pursuit, and saccadic intrusions. Optic nerve head pallor and strabismus, previously reported findings in the disease, were found in 100% and 50% of our cohort, respectively, and the strabismus in our series was always exotropia. Taken together, these clinical findings may be helpful in distinguishing PLA2G6-related neurodegeneration from the other major cause of NBIA, recessive PANK2 mutations.

Schizophrenia: glutathione deficit as a new vulnerability factor for disconnectivity syndrome

(from the journal abstract) Schizophrenia, a major psychiatric disease, affects individuals in the centre of their personality. Its aetiology is not clearly established. In this review, we will present evidence that patients suffering of schizophrenia present a brain deficit in glutathione, a major endogenous redox regulator and antioxidant. We will also show that, in experimental models, a decrease in glutathione, particularly during development, induces morphological, electrophysiological and behavioural anomalies consistent with those observed in the disease. In the cerebrospinal fluid of drug-naive schizophrenics, glutathione level was decreased by 27% and its direct metabolite of glutathione by 16%. Glutathione level in prefrontal cortex of patients, measured by magnetic resonance spectroscopy, was 52% lower than in controls. Patients' fibroblasts reveal a decrease in mRNA levels of the two glutathione synthesising enzymes, glutamatecysteine ligase modulatory subunit (GCLM) and glutathione synthetase. GCLM expression level in fibroblasts correlates negatively with symptoms severity. Glutathione is an important endogenous redox regulator and neuroactive substance. It is protecting cells from damage by reactive oxygen species generated, among others, by dopamine metabolism. A glutathione deficit-induced oxidative stress would lead to lipid peroxidation and micro-lesions at the level of dendritic spines, a synaptic damage responsible for abnormal nervous connections or structural disconnectivity. On the other hand, a glutathione deficit could also lead to a functional disconnectivity by depressing NMDA neurotransmission, in analogy to phencyclidine effects. Present experimental data are consistent with the proposed hypothesis: decreasing pharmacologically glutathione level in experimental models, with or without blocking dopamine (DA) uptake (GBR12909), induces morphological, electrophysiological and behavioural changes similar to those observed in patients. In summary, a deficit of glutathione and/or glutathione-related enzymes during early development would lead to both a functional and a structural disconnectivity, which could be at the basis of some perceptive, cognitive and behavioural troubles of the disease. It could constitute a major vulnerability factor for schizophrenia. Attempts to restore physiological glutathione functions could open new therapeutic avenues. This translational research, made possible by a close interaction between clinicians and neuroscientists, should also pave the way to the identification of biological markers for schizophrenia. In turn, they should allow early diagnostic and hopefully preventive intervention to this devastating disease. (PsycINFO Database Record (c) 2005 APA, all rights reserved)

Role of MT1-MMP in cancer dissemination : insights from the real time imaging of tumors

Abstract : Matrix metalloproteinases (MMPs) are thought to play a major role in the tumor dissemination process as they degrade all components of the extracellular matrix. However, failure of clinical trials testing broad MMP inhibitors in cancer led to the consensus that a better understanding of the MMP biology was required. Using intravital multiphoton laser scanning microscopy, we developed an in vivo model to observe tumor dissemination and extracellular matrix remodeling in real time. We show that the matrix-modifying hormone relaxin increases tumor associated fibroblast interaction with collagen fibers by inducing integrin beta-1 expression. This causes changes in the collagen network that are mediated by MMP-8 and MT1-MMP. Also, we show that MMP-mediated collagen remodeling in vivo requires a direct contact between stationary tumor associated fibroblasts (TAFs) and collagen fibers. As MMPs are expressed in the tumor and stromal compartment of breast cancers we determined the importance of Membrane-type 1 MMP (MT1-MMP) from each compartment for cancer progression. We find that tumor-MT1-MMP promotes the invasion of the blood vasculature and blood-borne metastasis in vivo by enhancing tumor cell migration and endothelial basement membrane degradation. Interestingly, stromal-MT1-MMP cannot compensate for the lack of tumor-MT1-MMP but promotes peritumor collagen I remodeling. Thus, the function of MT1-MMP is context dependent and we identify the different but complementary roles of tumor and stromal MT1-MMP for tumor dissemination. Finally, we translate our preclinical findings in to human breast cancer samples. We show that tumor-MT1-MMP expression correlates with tumor invasion of the blood vasculature in ER-PR-HER2- breast cancers and that MT1-MMP expression increases with cancer progression. MT1-MMP could thus represent an interesting therapeutic target for the prevention of blood vasculature invasion in these tumors. Resumé : Les matrix metalloproteinases (MMPs) semblent jouer un rôle majeur pour la dissémination tumorale en raison de leur capacité à dégrader l'ensemble des composants de la matrice extracellulaire (MEC). Néanmoins, les résultats décevants des études cliniques testant les inhibiteurs des MMP ont conduit à la notion qu'une compréhension plus précise de la biologie des MMP était requise. Dans ce travail de thèse, nous avons développé un modèle murin qui permet d'observer simultanément la dissémination tumorale ainsi que les modifications de la MEC en temps réel. Nous démontrons que le traitement de tumeurs par l'hormone relaxin augmente l'interaction des fibroblastes tumoraux avec les fibres de collagène via l'intégrine beta-1. Nous montrons que cette interaction favorise et est nécessaire à la dégradation des fibres de collagène par MMP-8 et MT1-MMP. Ensuite, étant donné que les MMPs sont exprimées dans les cellules tumorales et stromales des cancers du sein, nous nous sommes intéressés au rôle de la MMP membranaire type 1 (MT1-MMP) exprimée dans chacun de ces compartiments. Nous démontrons que MT1-MMP dérivant des cellules tumorales favorise leur invasion dans les vaisseaux sanguins par la dégradation de la membrane basale vasculaire. De manière inattendue, nous montrons que l'expression de MT1-MMP par le compartiment stromal ne peut compenser le manque de MT1-MMP dans le compartiment tumoral. Néanmoins, nos résultats prouvent que MT1-MMP dérivant du compartiment stromal est impliqué dans la dégradation de collagène peritumorale. La fonction de la protéine MT1-MMP varie donc selon le compartiment tumoral d'origine. Finalement, nous avons testé nos résultats pré cliniques chez l'humain. Dans des biopsies de cancer du sein nous montrons une corrélation entre l'expression de MT1-MMP dans les cellules tumorales et l'invasion de vaisseaux sanguins par des tumeurs ER-PR-HER2-. MT1-MMP pourrait donc être une cible intéressante pour la prévention de dissémination vasculaire de ces tumeurs

Mechanisms of garnet growth in eclogites of the Zermatt-Saas Fee unit, Western Alps

THESIS ABSTRACT Garnets are one of the key metamorphic minerals used to study peak metamorphic conditions or crystallization ages. Equilibrium is typically assumed between the garnet and the matrix. This thesis attempts to understand garnet growth in the Zermatt-Saas Fee (ZSF) eclogites, and discusses consequences for Sm/Nd and Lu/Hf dating and the equilibrium assumption. All studied garnets from the ZSF eclogites are strongly zoned in Mn, Fe, Mg, and Ca. Methods based on chemical zoning patterns and on 3D spatial statistics indicate different growth mechanisms depending on the sample studied. Garnets from the Pfulwe area are grown in a system where surface kinetics likely dominated over intergranular diffusion kinetics. Garnets fram two other localities, Nuarsax and Lago di Cignana, seem to have grown in a system where intergranular diffusion kinetics were dominating over surface kinetics, at least during initial growth. Garnets reveal strong prograde REE+Y zoning. They contain narrow central peaks for Lu + Yb + Tm ± Er and at least one additional small peak towards the rim. The REE Sm + Eu + Gd + Tb ± Dy are depleted in the cores but show one prominent peak close to the rim. It is shown that these patterns cam be explained using a transient matrix diffusion model where REE uptake is limited by diffusion in the matrix surrounding the porphyroblast. The secondary peaks in the garnet profiles are interpreted to reflect thermally activated diffusion due to a temperature increase during prograde metamorphism. The model predicts anomalously low 176Lu/177Hf and 147Sm/144Nd ratios in garnets where growth rates are fast compared to diffusion of the REE, which decreases garnet isochron precisions. The sharp Lu zoning was further used to constrain maximum Lu volume diffusion rates in garnet. The modeled minimum pre-exponential diffusion coefficient which fits the measured central peak is in the order of Do = 5.7* 106 m2/s, taking an activation energy of 270 kJ/mol. The latter was chosen in agreement with experimentally determined values. This can be used to estimate a minimum closure temperature of around 630°C for the ZSF zone. Zoning of REE was combined with published Lu/Hf and Sm/Nd age information to redefine the prograde crystallization interval for Lago di Cignana UHP eclogites. Modeling revealed that a prograde growth interval in the order of 25 m.y. is needed to produce the measured spread in ages. RÉSUMÉ Le grenat est un minéral métamorphique clé pour déterminer les conditions du pic de métamorphisme ainsi que l'âge de cristallisation. L'équilibre entre le grenat et la matrice est requis. Cette étude a pour but de comprendre la croissance du grenat dans les éclogites de la zone de Zermatt-Saas Fee (ZSF) et d'examiner quelques conséquences sur les datations Sm/Nd et Lu/Hf. Tous les grenats des éclogites de ZSF étudiés sont fortement zonés en Mn, Fe, Mg et partiellement en Ca. Les différentes méthodes basées sur le modèle de zonation chimique ainsi que sur les statistiques de répartition spatiale en 3D indiquent un mécanisme de croissance différent en fonction de la localité d'échantillonnage. Les grenats provenant de la zone de Pfulwe ont probablement crû dans un système principalement dominé par la cinétique de surface au détriment de 1a cinétique de diffusion intergranulaire. Les grenats provenant de deux autres localités, Nuarsax et Lago di Cignana, semblent avoir cristallisé dans un système dominé par la diffusion intergranulaire, au moins durant les premiers stades de croissance. Les grenats montrent une forte zonation prograde en Terres Rares (REE) ainsi qu'en Y. Les profils présentent au coeur un pic étroit en Lu + Yb+ Tm ± Er et au moins un petit pic supplémentaire vers le bord. Les coeurs des grenats sont appauvris en Sm + Eu + Gd + Tb ± Dy, mais les bords sont marqués par un pic important de ces REE. Ces profils s'expliquent par un modèle de diffusion matricielle dans lequel l'apport en REE est limité par la diffusion dans la matrice environnant les porphyroblastes. Les pics secondaires en bordure de grain reflètent la diffusion activée par l'augmentation de la température lors du métamorphisme prograde. Ce modèle prédit des rapports 176Lu/177Hf et 147Sm/144Nd anormalement bas lorsque les taux de croissance sont plus rapides que la diffusion des REE, ce qui diminue la précision des isochrones impliquant le grenat. La zonation nette en Lu a permis de contraindre le maximum de diffusion volumique par une approche numérique. Le coefficient de diffusion minimum modélisé en adéquation avec les pics mesurés est de l'ordre de Do = 5.7*10-6 m2/s, en prenant une énergie d'activation ~270 kJ/mol déterminée expérimentalement. Ainsi, la température de clôture minimale est estimée aux alentours de 630°C pour la zone ZSF. Des nouvelles données de zonation de REE sont combinées aux âges obtenus avec les rapports Lu/Hf et Sm/Nd qui redéfissent l'intervalle de cristallisation prograde pour les éclogites UHP de Lago di Cignana. La modélisation permet d'attribuer au minimum un intervalle de croissance prograde de 25 Ma afin d'obtenir les âges préalablement mesurés. RESUME GRAND PUBLIC L'un des principaux buts du pétrologue .métamorphique est d'extraire des roches les informations sur l'évolution temporelle, thermique et barométrique qu'elles ont subi au cours de la formation d'une chaîne de montagne. Le grenat est l'un des minéraux clés dans une grande variété de roches métamorphiques. Il a fait l'objet de nombreuses études dans des terrains d'origines variées ou lors d'études expérimentales afin de comprendre ses domaines de stabilité, ses réactions et sa coexistence avec d'autres minéraux. Cela fait du grenat l'un des minéraux les plus attractifs pour la datation des roches. Cependant, lorsqu'on l'utilise pour la datation et/ou pour la géothermobarométrie, on suppose toujours que le grenat croît en équilibre avec les phases coexistantes de la matrice. Pourtant, la croissance d'un minéral est en général liée au processus de déséquilibre. Cette étude a pour but de comprendre comment croît le grenat dans les éclogites de Zermatt - Saas Fee et donc d'évaluer le degré de déséquilibre. Il s'agit aussi d'expliquer les différences d'âges obtenues grâce aux grenats dans les différentes localités de l'unité de Zermatt-Saas Fee. La principale question posée lors de l'étude des mécanismes de croissance du grenat est: Parmi les processus en jeu lors de la croissance du grenat (dissolution des anciens minéraux, transport des éléments vers le nouveau grenat, précipitation d'une nouvelle couche en surface du minéral), lequel est le plus lent et ainsi détermine le degré de déséquilibre? En effet, les grenats d'une des localités (Pfulwe) indiquent que le phénomène d'adhérence en surface est le plus lent, contrairement aux grenats des autres localités (Lago di Cignana, Nuarsax) dans lesquels ce sont les processus de transport qui sont les plus lents. Cela montre que les processus dominants sont variables, même dans des roches similaires de la même unité tectonique. Ceci implique que les processus doivent être déterminés individuellement pour chaque roche afin d'évaluer le degré de déséquilibre du grenat dans la roche. Tous les grenats analysés présentent au coeur une forte concentration de Terres Rares: Lu + Yb + Tm ± Er qui décroît vers le bord du grain. Inversement, les Terres Rares Sm + Eu + Gd + Tb ± Dy sont appauvries au coeur et se concentrent en bordure du grain. La modélisation révèle que ces profils sont-dus à des cinétiques lentes de transport des Terres Rares. De plus, les modèles prédisent des concentrations basses en éléments radiogéniques pères dans certaines roches, ce qui influence fortement sur la précision des âges obtenus par la méthode d'isochrone. Ceci signifie que les roches les plus adaptées pour les datations ne doivent contenir ni beaucoup de grenat ni de très gros cristaux, car dans ce cas, la compétition des éléments entre les cristaux limite à de faibles concentrations la quantité d'éléments pères dans chaque cristal.

Intravenous immunoglobulin for treatment of mild-to-moderate Alzheimer's disease: a phase 2, randomised, double-blind, placebo-controlled, dose-finding trial.

BACKGROUND: Three small trials suggest that intravenous immunoglobulin can affect biomarkers and symptoms of mild-to-moderate Alzheimer's disease. We tested the safety, effective dose, and infusion interval of intravenous immunoglobulin in such patients. METHODS: We did a multicentre, placebo-controlled phase 2 trial at seven sites in the USA and five in Germany. Participants with probable Alzheimer's disease aged 50-85 years were randomly assigned (by a computer-generated randomisation sequence, with block sizes of eight) to infusions every 4 weeks (0·2, 0·5, or 0·8 g intravenous immunoglobulin per kg bodyweight, or placebo) or infusions every 2 weeks (0·1, 0·25, or 0·4 g/kg, or placebo). Patients, caregivers, investigators assessing outcomes, and staff at imaging facilities and the clinical research organisation were masked to treatment allocation, but dispensing pharmacists, the statistician, and the person responsible for final PET analyses were not. Treatment was masked with opaque pouches and infusion lines. The primary endpoint was median area under the curve (AUC) of plasma amyloid β (Aβ)(1-40) between the last infusion and the final visit (2 weeks or 4 weeks depending on infusion interval) in the intention-to-treat population. The trial is registered at ClinicalTrials.gov (NCT00812565) and controlled-trials.com (ISRCTN64846759). FINDINGS: 89 patients were assessed for eligibility, of whom 58 were enrolled and 55 included in the primary analysis. Median AUC of plasma Aβ(1-40) was not significantly different for intravenous immunoglobulin compared with placebo for five of the six intervention groups (-18·0 [range -1347·0 to 1068·5] for 0·2 g/kg, -364·3 [-5834·5 to 1953·5] for 0·5 g/kg, and -351·8 [-1084·0 to 936·5] for 0·8 g/kg every 4 weeks vs -116·3 [-1379·0 to 5266·0] for placebo; and -13·8 [-1729·0 to 307·0] for 0·1 g/kg, and -32·5 [-1102·5 to 451·5] for 0·25 g/kg every 2 weeks vs 159·5 [51·5 to 303·0] for placebo; p>0·05 for all). The difference in median AUC of plasma Aβ(1-40) between the 0·4 g/kg every 2 weeks group (47·0 [range -341·0 to 72·5]) and the placebo group was significant (p=0·0216). 25 of 42 (60%) patients in the intervention group versus nine of 14 (64%) receiving placebo had an adverse event. Four of 42 (10%) patients in the intravenous immunoglobulin group versus four of 14 (29%) receiving placebo had a serious adverse event, including one stroke in the intervention group. INTERPRETATION: Intravenous immunoglobulin may have an acceptable safety profile. Our results did not accord with those from previous studies. Longer trials with greater power are needed to assess the cognitive and functional effects of intravenous immunoglobulin in patients with Alzheimer's disease.

Myytävänä olevien pitkäaikaisten omaisuuserien ja lopetettujen toimintojen tilinpäätöskäsittely.Case: SOK-yhtymä

Tutkielman päätavoitteena oli selvittää myytävänä olevien pitkäaikaisten omaisuuserien ja lopetettujen toimintojen IFRS-standardien mukainen käsittely tilinpäätöksessä. Tutkielman teoriaosassa selvitettiin asiaa käsittelevän IFRS 5 -standardin sisältö sekä käsiteltiin yleisellä tasolla IFRS-standardien käyttöönottoa ja perusperiaatteita. Tutkimuksen empiirisessä osassa tarkasteltiin standardin soveltamista yhdeksän suomalaisen yrityksen tilinpäätöksessä sekä haastattelemalla kysyttiin kolmen yrityksen kokemuksia standardin soveltamisesta. Empiirinen osa sisältää myös case-yritys SOK-yhtymää koskevan kirjausesimerkin myytävänä olevien pitkäaikaisten omaisuuserien tilinpäätöskäsittelystä. Tutkimus on kvalitatiivinen, normatiivisella tutkimusotteella tehty tapaustutkimus. Tutkimuksessa havaittiin, että pääsääntöisesti standardin edellyttämät tiedot löytyvät tilinpäätöksistä, mutta niiden käsittelyssä on yrityskohtaisia eroja. Standardin soveltaminen koettiin yrityksissä jossain määrin haasteellisena, mutta kokemuksen myötä yrityksille muodostunee yhtenäinen tulkinta standardin sisällöstä ja tietojen esittämistavasta.

Patenttien arvonmääritykseen liittyviä kysymyksiä verotuksessa ja yritysjärjestelytilanteissa

Tutkielman tavoitteena oli selvittää, millaisia kysymyksiä patenttien arvonmääritykseen liittyy verotuksen kannalta yritysjärjestelytilanteissa. Tutkimus on deskriptiivinen, kvalitatiivinen ja normatiivinen. Yritysjärjestelytilanteet toteutettuina verolakien mukaan ovat purkautumista lukuun ottamatta veroneutraaleja tapahtumia, jolloin osapuolille ei synny verotettavaa tuloa. Jos puolestaan yritysjärjestelyjä ei toteuteta elinkeinoverolainmukaan, realisoituu verotettavaa tuloa. Tällöin patentitkin arvostetaan elinkeinoverolain mukaan käypään arvoon. Patenttien käyvän arvon määritykseen ei ole yhtä ja oikeaa tapaa. Kuitenkin tuottoarvoon perustuvia arvonmääritystapoja pidetään parhaimpina. Patenttien arvonmääritykseen liittyviä kysymyksiä yritysjärjestelyiden verotuksen kannalta ovatkin, miten säilyttää veroneutraalius sekä miten käypä arvo määritetään, jos veroneutraaliutta ei voida säilyttää.

Application des méthodes géophysiques à l'étude de deux sites (Kappelen et Grenchen) de l'aquifère poreux complexe du Seeland

L'aquifère du Seeland représente une richesse en ressources hydriques qu'il est impératif de préserver contre tout risque de détérioration. Cet aquifère prolifique est constitué principalement de sédiments alluviaux post-glaciaires (graviers, sables et limons). Il est soumis aux contraintes environnementales des pratiques d'agriculture intensive, du réseau routier, des villes et de leurs activités industrielles. La connaissance optimale de ces ressources est donc primordiale pour leur protection. Dans cette optique, deux sites Kappelen et Grenchen représentatifs de l'aquifère du Seeland ont été étudiés. L'objectif de ce travail est de caractériser d'un point de vue hydrogéophysique l'aquifère au niveau de ces deux sites, c'est-à-dire, comprendre la dynamique des écoulements souterrains par l'application des méthodes électriques de surface associées aux diagraphies en intégrant des méthodes hydrogéologiques. Pour le site de Kappelen, les méthodes électriques de surface ont permis d'identifier les différents faciès géoélectriques en présence et de mettre en évidence leur disposition en une structure tabulaire et horizontale. Il s'agit d'un aquifère libre constitué d'une série de graviers allant jusqu'à 15 m de profondeur reposant sur de la moraine argileuse. Les diagraphies électriques, nucléaires et du fluide ont servis à la détermination des caractéristiques pétrophysiques et hydrauliques de l'aquifère qui contrôlent son comportement hydrodynamique. Les graviers aquifères de Kappelen présentent deux minéraux dominants: quartz et calcite. Les analyses minéralogiques indiquent que ces deux éléments constituent 65 à 75% de la matrice. La porosité totale obtenue par les diagraphies nucléaires varie de 20 à 30 %, et de 22 à 29 % par diagraphies électrique. Avec les faibles valeurs de Gamma Ray ces résultats indiquent que l'aquifère des graviers de Kappelen est dépourvu d'argile minéralogique. La perméabilité obtenue par diagraphies du fluide varie de 3.10-4 à 5.10-2 m/s, et par essais de pompage de 10-4 à 10-2 m/s. Les résultats des analyses granulométriques indiquent une hétérogénéité granulométrique au niveau des graviers aquifères. La fraction de sables, sables très fins, silts et limons constitue de 10 à 40 %. Ces éléments jouent un rôle important dans le comportement hydraulique de l'aquifère. La porosité efficace de 11 à 25% estimée à partir des résultats des analyses granulométriques suppose que les zones les plus perméables correspondent aux zones les plus graveleuses du site. Etablie sur le site de Kappelen, cette méthodologie a été utilisée sur le site de Grenchen. Les méthodes électriques de surface indiquent que l'aquifère captif de Grenchen est constitué des sables silteux comprenant des passages sableux, encadrés par des silts argileux imperméables. L'aquifère de Grenchen est disposé dans une structure relativement tabulaire et horizontale. Son épaisseur totale peut atteindre les 25 m vers le sud et le sud ouest ou les passages sableux sont les plus importants. La détermination des caractéristiques pétrophysiques et hydrauliques s'est faite à l'aide des diagraphies. Les intensités Gamma Ray varient de 30 à 100 cps, les plus fortes valeurs n'indiquent qu'une présence d'éléments argileux mais pas de bancs d'argile. Les porosités totales de 15 à 25% et les densités globales de 2.25 à 2.45 g/cm3 indiquent que la phase minérale (matrice) est composée essentiellement de quartz et de calcaire. Les densités de matrice varient entre 2.65 et 2.75 g/cm3. La perméabilité varie de 2 10-6 à 5 10-4 m/s. La surestimation des porosités totales à partir des diagraphies électriques de 25 à 42% est due à la présence d'argiles. -- The vast alluvial Seeland aquifer system in northwestern Switzerland is subjected to environmental challenges due to intensive agriculture, roads, cities and industrial activities. Optimal knowledge of the hydrological resources of this aquifer system is therefore important for their protection. Two representative sites, Kappelen and Grenchen, of the Seeland aquifer were investigated using surface-based geoelectric methods and geophysical borehole logging methods. By integrating of hydrogeological and hydrogeophysical methods, a reliable characterization of the aquifer system at these two sites can be performed in order to better understand the governing flow and transport process. At the Kappelen site, surface-based geoelectric methods allowed to identify various geoelectric facies and highlighted their tabular and horizontal structure. It is an unconfined aquifer made up of 15 m thick gravels with an important sandy fraction and bounded by a shaly glacial aquitard. Electrical and nuclear logging measurements allow for constraining the petrophysical and hydrological parameters of saturated gravels. Results indicate that in agreement with mineralogical analyses, matrix of the probed formations is dominated by quartz and calcite with densities of 2.65 and 2.71 g/cc, respectively. These two minerals constitute approximately 65 to 75 % of the mineral matrix. Matrix density values vary from 2.60 to 2.75 g/cc. Total porosity values obtained from nuclear logs range from 20 to 30 % and are consistent with those obtained from electrical logs ranging from 22 to 29 %. Together with the inherently low natural gamma radiation and the matrix density values obtained from other nuclear logging measurements, this indicates that at Kappelen site the aquifer is essentially devoid of clay. Hydraulic conductivity values obtained by the Dilution Technique vary between 3.10-4 and 5.10-2 m/s, while pumping tests give values ranging from 10-4 to 10-2 m/s. Grain size analysis of gravel samples collected from boreholes cores reveal significant granulometric heterogeneity of these deposits. Calculations based on these granulometric data have shown that the sand-, silt- and shale-sized fractions constitute between 10 and 40 % of the sample mass. The presence of these fine elements in general and their spatial distribution in particular are important as they largely control the distribution of the total and effective porosity as well as the hydraulic conductivity. Effective porosity values ranging from 11 to 25% estimated from grain size analyses indicate that the zones of higher hydraulic conductivity values correspond to the zones dominated by gravels. The methodology established at the Kappelen site was then applied to the Grenchen site. Results from surface-based geoelectric measurements indicate that it is a confined aquifer made up predominantly of shaly sands with intercalated sand lenses confined impermeable shally clay. The Grenchen confined aquifer has a relatively tabular and horizontal structure with a maximum thickness of 25 m in the south and the southwest with important sand passages. Petrophysical and hydrological characteristics were performed using electrical and nuclear logging. Natural gamma radiation values ranging from 30 to 100 cps indicate presence of a clay fraction but not of pure clay layers. Total porosity values obtained from electrical logs vary form 25 to 42%, whereas those obtained from nuclear logs values vary from 15 to 25%. This over-estimation confirms presences of clays. Density values obtained from nuclear logs varying from 2.25 to 2.45 g/cc in conjunction with the total porosity values indicate that the dominating matrix minerals are quartz and calcite. Matrix density values vary between 2.65 and 2.75 g/cc. Hydraulic conductivity values obtained by the Dilution Technique vary from 2 10-6 to 5 10-4 m/s.

Approches de gene silencing pour le traitement de la maladie de Huntington [Gene silencing approaches for the treatment of Huntington's disease].

Huntington's disease is a rare neurodegenerative disease caused by a pathologic CAG expansion in the exon 1 of the huntingtin (HTT) gene. Aggregation and abnormal function of the mutant HTT (mHTT) cause motor, cognitive and psychiatric symptoms in patients, which lead to death in 15-20 years. Currently, there is no treatment for HD. Experimental approaches based on drug, cell or gene therapy are developed and reach progressively to the clinic. Among them, mHTT silencing using small non-coding nucleic acids display important physiopathological benefit in HD experimental models.

La mediación del caballo y su relación con la adquisición de competencias

La mediación educativa razonada mediante la interacción con el caballo facilita una nueva forma de aprendizaje, basada en el desarrollo integral de la persona; partiendo de sus capacidades y transformándolas en competencias. Presentamos el Trabajo Reconducido Con Caballos (TRCC) como un espacio natural para potenciar y desarrollar distintas habilidades personales, sociales, cognitivas y físico-motoras, con el fin de lograr competencias que puedan aportar el pleno ajuste social desde la realidad personal de cada educando. Los canales comunicativos, la actitud para afrontar la realidad del entorno de forma positiva, activa y creativa, los comportamientos pasivos o de dependencia que se manifiestan en esta situación, las cualidades coordinativas necesarias para reorganizar el conocimiento del esquema corporal y las experiencias perceptivas, junto con los movimientos del caballo, aglutinan expectativas interesantes que podemos proponernos gracias al TRCC.