Osakeyhtiömuotoisen maatilan omistajan taloudellinen hyöty verotuksessa

Maatalouden perinteisen harjoittamismuodon, perheviljelmän, rinnalle on viime aikoina noussut yhtiömuotoista maataloutta. Syitä maatilan yhtiöittämiseen on useita, mutta yksi tärkeimmistä lienee osakeyhtiöön sovellettava erilainen verotus. Osakeyhtiömuotoinen maatalous asettaa uusia vaatimuksia erityisesti maatilayhtiön hallinnolle. Etukäteen on mm.selvitettävä viljelijän eläketurvaan liittyvät kysymykset, koska eläkelaki on sidoksissa tulevassa maatilaosakeyhtiössä noudatettavaan verolakiin. Tutkielman tavoitteena on selvittää osakeyhtiömuotoisen maatalouden eroja perinteiseen harjoittamismuotoon verrattuna sekä selvittää, miten tila voidaan toimintamuodon muutoksen kautta yhtiöittää ilman vero-vaikutuksia. Taulukkolaskentaohjelmaan on rakennettu verolaskentamalli ja sen tarkoituksena on toimia tilansa yhtiöittämistä pohtivan viljelijän työkaluna. Malli laskee tilan verorasituksen sekä ammatinharjoittajalle, että osakeyhtiömuotoiselle maataloudelle, ja lopuksi vertaa näitä keskenään. Tutkielmassa on rakennettu myös yksinkertainen malli osakeyhtiö-muotoisen maatalouden avaavasta taseesta, jonka tulee syntyä TVL 24 §:n tasejatkuvuutta ja identtisyyttä noudattaen. Tähän ei ole olemassa selvää ohjetta, vaan on jouduttu käyttämään perusteltuja tulkintoja ja käytäntöjä.

Prevalence of substance use in a Swiss psychiatric hospital: interview reports and urine screening.

BACKGROUND: Co-morbid substance misuse is common in psychiatric disorders, has potentially severe adverse consequences and may be frequently undetected. AIMS: To measure the prevalence of substance use among patients admitted to a Swiss psychiatric hospital and to examine the potential utility of routine urine drug screening in this setting. METHOD: 266 inpatients were included. 238 patients completed the interview and 240 underwent a urine drug screening. RESULTS: Lifetime prevalence of substance use among psychiatric patients was very high for alcohol (98%; 95% CI: 96-100), benzodiazepines (86%; 95% CI: 82-91) and cannabis (53%; 95% CI: 47-60), but also for "hard drugs" like cocaine (25% ; 95% CI: 19-30) or opiates (20%; 95% CI: 15-25). Regular current use of alcohol (32%; 95% CI: 26-38) or cannabis (17%; 95% CI: 12-22) was the most frequent. Substance use was associated with male sex, younger age, unmarried status and nicotine smoking. Urine screening confirms reports from patients on recent use, and remained positive for cannabis during hospitalisation, but not for cocaine nor for opiates. CONCLUSION: Substance use is frequent among psychiatric patients. Systematic interviewing of patients about their substance use remains essential, and is usually confirmed by urine screening. Urine screening can be useful to provide specific answers about recent use.

Adverse drug reactions following nonresponse in a depressed patient with CYP2D6 deficiency and low CYP 3A4/5 activity

A 47-year-old male taxi driver experienced multiple adverse drug reactions during therapy with clomipramine (CMI) and quetiapine for major depressive disorder, after having been unsuccessfully treated with adequate doses of mirtazapine and venlafaxine. Drug serum concentrations of CMI and quetiapine were significantly increased and pharmacogenetic testing showed a poor metabolizer status for CYP2D6, low CYP3A4/5 activity and normal CYP2C19 genotype. After reduction of the CMI dose and discontinuation of quetiapine, all ADR subsided except for the increase in liver enzymes. The latter improved but did not normalize completely, even months later, possibly due to concomitant cholelithiasis.

Neuropeptide Y and corticotropin-releasing hormone in CSF mark response to antidepressive treatment with citalopram.

Neuropeptides appear to play a role in the pathophysiology of depression and electroconvulsive treatment and lithium affect these compounds in human cerebrospinal fluid (CSF) and rodent brain. Consequently, we investigated whether long-term treatment with the selective serotonin reuptake inhibitor (SSRI) citalopram (Cit) would also affect neuropeptides in CSF of depressed patients. Changes in CSF monoamine metabolites were also explored. CSF concentrations of corticotropin-releasing hormone (CRH)-like immunoreactivity (-LI), neuropeptide Y (NPY)-LI, and Cit were determined in 21 patients with major depression. Lumbar puncture was performed in the morning at baseline and was repeated after at least 4 wk of Cit treatment (40 mg/d). The severity of depression was assessed by the Hamilton Rating Scale for Depression (HAMD). Cit treatment was associated with a significant increase in NPY-LI and decrease in CRH-LI. An evaluation of the relationship between changes in concentrations of NPY-LI, CRH-LI, and the clinical response showed significant correlations between these parameters. Significant NPY and CRH changes in CSF following treatment as well as correlations to changes in HAMD support the hypothesis that these two peptides play a role in affective disorders and are markers of therapeutic response.

Orosomucoid (alpha-1 acid glycoprotein) phenotyping by use of immobilized pH gradients with 8 M urea and immunoblotting. A new variant encountered in a population study.

Orosomucoid (ORM) phenotyping has been performed on 329 unrelated Swiss subjects, using immobilized pH gradients with 8 M urea and 2% v/v 2-mercaptoethanol followed by immunoblotting. After desialylation the band patterns of ORM confirmed that the polymorphism of the structural locus ORM1 is controlled by three codominant autosomal alleles (ORM1*F1, ORM1*S and ORM1*F2). One rare and one new allele were detected. The rare variant, tentatively assigned to the second structural locus ORM2, is observed in a cathodal position and named ORM2 B1. The new variant, tentatively assigned to the first structural locus ORM1, is observed in a region located between ORM1 S and ORM1 F2, and named ORM1 F3. Moreover, the pI values of the ORM variants have been measured accurately with Immobiline Dry Plates (LKB): they were found to be within the pH range 4.93-5.14.

Factores de explotación asociados a la duración del anestro postparto en vacas nodrizas de razas Parda de Montaña y Pirenaica

Para determinar los factores de explotación relacionados con la reactivación ovárica postparto en vacas nodrizas se realizó un análisis global de una serie de indicadores productivos y la duración del anestro postparto (APP) de 549 vacas explotadas en condiciones extensivas. Debido a la naturaleza multifactorial del proceso en estudio se eligió la metodología estadística multivariante (Análisis Factorial de Correspondencias Múltiples y Análisis Cluster). La duración del APP estuvo asociada a cuatro factores que explicaron el 59% de la heterogeneidad inicial de la muestra y que se definieron como: «Alimentación preparto» (19% de la inercia), «Alimentación postparto-Edad» (16.4%), «Manejo del ternero» (13%) y «Dificultad al parto» (10.5%). Estos factores se introdujeron en un Análisis Cluster que identificó cinco grupos de vacas con características productivas y reproductivas diferentes, y que denominamos como: «Primíparas», «Acceso restringido», «Acceso Libre-Parda de Montaña», «Parto de otoño» y «Parto de primavera». La raza no estuvo relacionada con la duración del APP, aunque el análisis Cluster asoció los largos APP inducidos por la crianza libre con la raza Parda de Montaña. En la raza Parda de Montaña, la duración del APP fue mayor en primavera que en otoño debido a diferencias nutricionales más que a un efecto estacional en sí. El parto de otoño se adaptó mejor a las condiciones de montaña seca.

Las condiciones de reproducción de la unidad familiar campesina en la Catalunya Nova: las "Terres de Lleida"

El trabajo intenta evaluar la dimensión mínima de la tierra que debiera poseer la unidad familiar campesina para garantizar su reproducción en el marco histórico de la etapa final de la Edad Moderna. Geográficamente, el trabajo se refiere a las tierras del interior llano catalán, que experimentaron durante el siglo XVIII un notable proceso de colonización agraria para atender los déficits cerealísticos del litoral catalán. Dado que la mayor parte del campesinado no disfruta de explotaciones viables económicamente, se analizan las estrategias campesinas encaminadas a la obtención de ingresos complementarios. Estas, lejos de situarse en actividades no agrarias, tienen una estrecha relación con la agricultura y con el aprovechamiento de los recursos naturales.

Sostenibilidad de la producción porcina en Cataluña (España). Aplicación del análisis multicriterio

La evaluación de la sostenibilidad en modelos de producción porcina en Cataluña (España), mediante el análisis multicriterio, se estructura en dos partes. Una primera de establecimiento del marco de análisis donde, de forma participativa, se fijan los criterios de evaluación, sus indicadores y las escalas de evaluación. En la segunda se implementa la metología expuesta para evaluar la sostenibilidad de tres modelos productivos y detectar posibles conflictos entre los diferentes grupos de interés. Los resultados obtenidos demuestran que desde el punto de vista de la sostenbilidad, en base a los criterios considerados y bajo distintas opciones de robustez, el modelo productivo más sostenible es el ecológico, seguido del familiar y, en último puesto, el del modelo denominado de integración. En cuanto a la formación de coaliciones se observa que hay un importante grupo de actores que apuestan, en primer lugar, por el modelo de integración. Los anteriores resultados avalan la necesidad de potenciar modelos intermedios entre el ecológico y el de integración. Una opción conciliadora, entre las existentes, podría ser el tipo familiar, aplicando algunas mejoras en el manejo si se quieren satisfacer plenamente los requerimientos de sostenibilidad.

L'aprofitament ramader a la vall del Madriu-Perafita-Claror (Principat d'Andorra)

The farming exploitation in the Madriu-Perafita-Claror Valley (Principality of Andorra). The Madriu-Perafita-Claror Valley, a natural space located in the Principality of Andorra, has kept a high ecological and landscape value through time. At present, the Valley is considered in the cultural landscape category of the UNESCO World-wide Heritage. A study of the spatial variability of pastures in the Valley conducted from 1994 to 2003 concluded that there was an optimistic future for livestock. This future was mainly explained by new policies in the country, as well as by the new hopes of the tockbreeders. The study also stated that cattle and horse movements within the Valley did not varied over the study period, although entrance and exit points changed. Sheep only fed in the Madriu-Perafita-Claror Valley, but it wouldbe convenient its introduction in other areas where horses and cattle did not pasture. The study concluded that the use of the Valley by the stockbreeders contributed to the development of the vegetation and the landscape, and that the livestock is very important to keep natural and landscape values of the Valley.

1C.06: Ambulatory pulse pressure is negatively associated with excretions of urinary caffeine and its metabolites

OBJECTIVE: Systolic blood pressure (BP) has been associated with urinary caffeine and its metabolites such as paraxanthine and theophylline. Caffeine and caffeine metabolites could influence arterial pulse pressure (PP) via sympathomimetic effects, smooth muscle relaxation, and phosphodiesterase inhibition. The purpose of this analysis was to explore the association of ambulatory PP with urinary caffeine and its related metabolites in a large population-based sample. DESIGN AND METHOD: Families were randomly selected from the general population of three Swiss cities (2009-2013). Ambulatory BP monitoring was conducted using validated Diasys Integra devices. PP was defined as the difference between the systolic and diastolic ambulatory BP. Urinary caffeine, paraxanthine, theophylline, and theobromine excretions were measured in 24 h urine using ultra-high performance liquid chromatography tandem mass spectrometry. Urinary excretions were log-transformed to satisfy regression assumptions. We used linear mixed models to explore the associations of urinary caffeine and caffeine metabolite excretions with 24-hour, day- and night-time PP while adjusting for major confounders. RESULTS: The 836 participants (48.9% men) included in this analysis had mean (±SD) age of 47.8 (±17.5), and mean 24-hour systolic and diastolic BP of 120.1 mmHg (±13.9) and 78.0 (±8.6). Except theobromine, log transformed urinary caffeine and caffeine metabolite excretions were associated negatively with 24-hour, daytime and night-time ambulatory PP. 24-hour, daytime, and night-time ambulatory PP decreased by -0.804 mmHg (SE, 0.209), -0.749 (0.215), and -0.968 (0.243) (all P values <0.005), for each doubling excretion of caffeine. Strong negative associations with night-time ambulatory PP were observed for paraxanthine and theophylline.(Figure is included in full-text article.) CONCLUSIONS: : The negative associations of PP with caffeine, paraxanthine, and theophylline excretions suggest that caffeine and its metabolites do lower BP, possibly by modifying arterial stiffness.

Association of PCK1 with Body Mass Index and Other Metabolic Features in Patients With Psychotropic Treatments.

Weight gain is a major health problem among psychiatric populations. It implicates several receptors and hormones involved in energy balance and metabolism. Phosphoenolpyruvate carboxykinase 1 is a rate-controlling enzyme involved in gluconeogenesis, glyceroneogenesis and cataplerosis and has been related to obesity and diabetes phenotypes in animals and humans. The aim of this study was to investigate the association of phosphoenolpyruvate carboxykinase 1 polymorphisms with metabolic traits in psychiatric patients treated with psychotropic drugs inducing weight gain and in general population samples. One polymorphism (rs11552145G > A) significantly associated with body mass index in the psychiatric discovery sample (n = 478) was replicated in 2 other psychiatric samples (n1 = 168, n2 = 188), with AA-genotype carriers having lower body mass index as compared to G-allele carriers. Stronger associations were found among women younger than 45 years carrying AA-genotype as compared to G-allele carriers (-2.25 kg/m, n = 151, P = 0.009) and in the discovery sample (-2.20 kg/m, n = 423, P = 0.0004). In the discovery sample for which metabolic parameters were available, AA-genotype showed lower waist circumference (-6.86 cm, P = 0.008) and triglycerides levels (-5.58 mg/100 mL, P < 0.002) when compared to G-allele carriers. Finally, waist-to-hip ratio was associated with rs6070157 (proxy of rs11552145, r = 0.99) in a population-based sample (N = 123,865, P = 0.022). Our results suggest an association of rs11552145G > A polymorphism with metabolic-related traits, especially in psychiatric populations and in women younger than 45 years.

Els assentaments de les edats del bronze, ibèrica i romana d"Els Llirians del Mas i Les Torres (Salàs de Pallars, Pallars Jussà)

[cat] En els anys 2003 i 2004 una intervenció arqueològica preventiva en el terme de Salàs de Pallars va permetre documentar seixanta estructures excavades al subsòl. La majoria de les estructures foren identificades com a sitges, però també es documentaren cubetes i fosses de diversa funció, algunes utilitzades com a sepultures. L"estudi dels materials recuperats, complementats per datacions radiocarbòniques, indiquen dos períodes cronològics: el bronze inicial i l"etapa ibèrica plena, als quals s"ha d"afegir una única estructura que pertany a començaments de l"Imperi romà. Les dades obtingudes informen sobre les pràctiques de les comunitats agrícoles assentades en el sector meridional de la comarca del Pallars Jussà en tres moments històrics diferents. [eng]In 2003 and 2004 a Preventive Archaeological Excavation was done in the locality of Salàs de Pallars. This allowed to catalogue the sixty structures found in the subsoil. Most of the structures were identified as silos, but we also documented basins and pits with different functions, some used as graves. The study of the recovered materials, supported by a radiocarbon analysis technique, ages this around two chronological periods: the Early Bronze Age and Iberian Period. We must add a third period to classify a single structure that belongs to the Early Roman Empire. The obtained results provide us information about the farming methods used by the communities placed in the southern Region of the Pallars Jussà during the three different historical moments.

Association of PCK1 with Body Mass Index and Other Metabolic Features in Patients With Psychotropic Treatments.

Weight gain is a major health problem among psychiatric populations. It implicates several receptors and hormones involved in energy balance and metabolism. Phosphoenolpyruvate carboxykinase 1 is a rate-controlling enzyme involved in gluconeogenesis, glyceroneogenesis and cataplerosis and has been related to obesity and diabetes phenotypes in animals and humans. The aim of this study was to investigate the association of phosphoenolpyruvate carboxykinase 1 polymorphisms with metabolic traits in psychiatric patients treated with psychotropic drugs inducing weight gain and in general population samples. One polymorphism (rs11552145G > A) significantly associated with body mass index in the psychiatric discovery sample (n = 478) was replicated in 2 other psychiatric samples (n1 = 168, n2 = 188), with AA-genotype carriers having lower body mass index as compared to G-allele carriers. Stronger associations were found among women younger than 45 years carrying AA-genotype as compared to G-allele carriers (-2.25 kg/m, n = 151, P = 0.009) and in the discovery sample (-2.20 kg/m, n = 423, P = 0.0004). In the discovery sample for which metabolic parameters were available, AA-genotype showed lower waist circumference (-6.86 cm, P = 0.008) and triglycerides levels (-5.58 mg/100 mL, P < 0.002) when compared to G-allele carriers. Finally, waist-to-hip ratio was associated with rs6070157 (proxy of rs11552145, r = 0.99) in a population-based sample (N = 123,865, P = 0.022). Our results suggest an association of rs11552145G > A polymorphism with metabolic-related traits, especially in psychiatric populations and in women younger than 45 years.