ER stress is associated with reduced ABCA-1 protein levels in macrophages treated with advanced glycated albumin - Reversal by a chemical chaperone

ATP-binding cassette transporter A1 mediates the export of excess cholesterol from macrophages, contributing to the prevention of atherosclerosis. Advanced glycated albumin (AGE-alb) is prevalent in diabetes mellitus and is associated with the development of atherosclerosis. Independently of changes in ABCA-1 mRNA levels, AGE-alb induces oxidative stress and reduces ABCA-1 protein levels, which leads to macrophage lipid accumulation. These metabolic conditions are known to elicit endoplasmic reticulum (ER) stress. We sought to determine if AGE-alb induces ER stress and unfolded protein response (UPR) in macrophages and how disturbances to the ER could affect ABCA-1 content and cholesterol efflux in macrophages. AGE-alb induced a time-dependent increase in ER stress and UPR markers. ABCA-1 content and cellular cholesterol efflux were reduced by 33% and 47%, respectively, in macrophages treated with AGE-alb, and both were restored by treatment with 4-phenyl butyric acid (a chemical chaperone that alleviates ER stress), but not MG132 (a proteasome inhibitor). Tunicamycin, a classical ER stress inductor, also impaired ABCA-1 expression and cholesterol efflux (showing a decrease of 61% and 82%, respectively), confirming the deleterious effect of ER stress in macrophage cholesterol accumulation. Glycoxidation induces macrophage ER stress, which relates to the reduction in ABCA-1 and in reverse cholesterol transport, endorsing the adverse effect of macrophage ER stress in atherosclerosis. Thus, chemical chaperones that alleviate ER stress may represent a useful tool for the prevention and treatment of atherosclerosis in diabetes. (C) 2012 Elsevier Ltd. All rights reserved.

Exogenous ornithine is an effective precursor and the delta-ornithine amino transferase pathway contributes to proline accumulation under high N recycling in salt-stressed cashew leaves

The role of the delta-ornithine amino transferase (OAT) pathway in proline synthesis is still controversial and was assessed in leaves of cashew plants subjected to salinity. The activities of enzymes and the concentrations of metabolites involved in proline synthesis were examined in parallel with the capacity of exogenous ornithine and glutamate to induce proline accumulation. Proline accumulation was best correlated with OAT activity, which increased 4-fold and was paralleled by NADH oxidation coupled to the activities of OAT and Delta(1)-pyrroline-5-carboxylate reductase (P5CR), demonstrating the potential of proline synthesis via OAT/P5C. Overall, the activities of GS. GOGAT and aminating GDH remained practically unchanged under salinity. The activity of P5CR did not respond to NaCl whereas Delta(1)-pyrroline-5-carboxylate dehydrogenase was sharply repressed by salinity. We suggest that if the export of P5C from the mitochondria to the cytosol is possible, its subsequent conversion to proline by P5CR may be important. In a time-course experiment, proline accumulation was associated with disturbances in amino acid metabolism as indicated by large increases in the concentrations of ammonia, free amino acids, glutamine, arginine and ornithine. Conversely, glutamate concentrations increased moderately and only within the first 24 h. Exogenous feeding of ornithine as a precursor was very effective in inducing proline accumulation in intact plants and leaf discs, in which proline concentrations were several times higher than glutamate-fed or salt-treated plants. Our data suggest that proline accumulation might be a consequence of salt-induced increase in N recycling, resulting in increased levels of ornithine and other metabolites involved with proline synthesis and OAT activity. Under these metabolic circumstances the OAT pathway might contribute significantly to proline accumulation in salt-stressed cashew leaves. (C) 2011 Elsevier GmbH. All rights reserved.

O mercado brasileiro do século XIX: uma visão por meio do comércio de cabotagem

The Brazilian market in the XIX century: an approach through the cabotage commerce. The maritime commerce consisted of the main way of circulation of the goods between the Brazilian provinces until the second half of century XIX. Although the relatively big importance of the flows of commerce with the exterior, we note significant exchange of goods by sea between the Brazilian regions since the colonial period. A part of these exchanges derived from products destined in last instance to the foreigner or imported of the exterior. However, another part elapsed of national goods that had not arrived at be exported to the international market. Many goods for the colonial and imperial consumption had circulated by the Brazilian coasts in expressive sums. From the information raised for the imperial period, especially the decades of 1860 and 1870, we verify that most of the goods commercialized between the provinces consisted of national products destined to the internal consumption.

Incorporating IT & AT Convergence into Lean Thinking/Six Sigma via the Smarter Operation Transformation (SOT) Methodology

The growing demands for industrial products are imposing an increasingly intense level of competitiveness on the industrial operations. In the meantime, the convergence of information technology (IT) and automation technology (AT) is showing itself to be a tool of great potential for the modernization and improvement of industrial plants. However, for this technology fully to achieve its potential, several obstacles need to be overcome, including the demonstration of the reasoning behind estimations of benefits, investments and risks used to plan the implementation of corporative technology solutions. This article focuses on the evolutionary development of planning and adopting processes of IT & AT convergence. It proposes the incorporation of IT & AT convergence practices into Lean Thinking/Six Sigma, via the method used for planning the convergence of technological activities, known as the Smarter Operation Transformation (SOT) methodology. This article illustrates the SOT methodology through its application in a Brazilian company in the sector of consumer goods. In this application, it is shown that with IT & AT convergence is possible with low investment, in order to reduce the risk of not achieving the goals of key indicators.

Global trade, food production and ecosystem support : Making the interactions visible

Modern food production is a complex, globalized system in which what we eat and how it is produced are increasingly disconnected. This thesis examines some of the ways in which global trade has changed the mix of inputs to food and feed, and how this affects food security and our perceptions of sustainability. One useful indicator of the ecological impact of trade in food and feed products is the Appropriated Ecosystem Areas (ArEAs), which estimates the terrestrial and aquatic areas needed to produce all the inputs to particular products. The method is introduced in Paper I and used to calculate and track changes in imported subsidies to Swedish agriculture over the period 1962-1994. In 1994, Swedish consumers needed agricultural areas outside their national borders to satisfy more than a third of their food consumption needs. The method is then applied to Swedish meat production in Paper II to show that the term “Made in Sweden” is often a misnomer. In 1999, almost 80% of manufactured feed for Swedish pigs, cattle and chickens was dependent on imported inputs, mainly from Europe, Southeast Asia and South America. Paper III examines ecosystem subsidies to intensive aquaculture in two nations: shrimp production in Thailand and salmon production in Norway. In both countries, aquaculture was shown to rely increasingly on imported subsidies. The rapid expansion of aquaculture turned these countries from fishmeal net exporters to fishmeal net importers, increasingly using inputs from the Southeastern Pacific Ocean. As the examined agricultural and aquacultural production systems became globalized, levels of dependence on other nations’ ecosystems, the number of external supply sources, and the distance to these sources steadily increased. Dependence on other nations is not problematic, as long as we are able to acknowledge these links and sustainably manage resources both at home and abroad. However, ecosystem subsidies are seldom recognized or made explicit in national policy or economic accounts. Economic systems are generally not designed to receive feedbacks when the status of remote ecosystems changes, much less to respond in an ecologically sensitive manner. Papers IV and V discuss the problem of “masking” of the true environmental costs of production for trade. One of our conclusions is that, while the ArEAs approach is a useful tool for illuminating environmentally-based subsidies in the policy arena, it does not reflect all of the costs. Current agricultural and aquacultural production methods have generated substantial increases in production levels, but if policy continues to support the focus on yield and production increases alone, taking the work of ecosystems for granted, vulnerability can result. Thus, a challenge is to develop a set of complementary tools that can be used in economic accounting at national and international scales that address ecosystem support and performance. We conclude that future resilience in food production systems will require more explicit links between consumers and the work of supporting ecosystems, locally and in other regions of the world, and that food security planning will require active management of the capacity of all involved ecosystems to sustain food production.

Migración y ecología trófica de peces migradores verticales dominantes del Atlántico nordeste subtropical: implicaciones en el flujo activo de carbono

[EN]Diel vertical migrants (DVMs) are mainly zooplankton and micronekton that migrate upward from 400-700 m depth every night to feed in the productive epipelagic zone and come back at dawn to the mesopelagic zone, where they release the ingested carbon. DVMs should contribute to the biological pump in the ocean and, accordingly, to thevglobal CO2 balance. A large portion of the DVMs biomass are the lanternfishes (myctophidae), which might represent a pathway accounting for a substantial export of organic carbon to the deep ocean. Nevertheless, the magnitude of this transport is still poorly known. The combined study of migration and feeding ecology is a good approach to improve our knowledge of the DVMs role in this active carbon flux. Two dominant myctophids in the Subtropical Eastern North Atlantic Ocean (Hygophum hygomii (Lütken, 1892) and (Lobianchia dofleini (Zugmayer, 1911)) were studied from several surveys carried out around the Canary Islands during the last decade. Our results showed a marked diel vertical migration and a prevailing nocturnal feeding with predation mainly on copepods and euphausiids. The digestion state of prey suggested a slow stomach evacuation rate and that most of the ingested carbon in the epipelagic is efficiently transported to the mesopelagic zone.

El tomate en Gran Canaria: cultivo, empresa, aparcería y exportación (1930-1970): singularidad en la producción y exportación del tomate canario

Programa de Doctorado: Historiografía, fuentes y métodos de la investigación históricas

Carbon dynamics within cyclonic eddies: Insights from a biomarker study

[EN] It is generally assumed that episodic nutrient pulses by cyclonic eddies into surface waters support a significant fraction of the primary production in subtropical low-nutrient environments in the northern hemisphere. However, contradictory results related to the influence of eddies on particulate organic carbon (POC) export have been reported. As a step toward understanding the complex mechanisms that control export of material within eddies, we present here results from a sediment trap mooring deployed within the path of cyclonic eddies generated near the Canary Islands over a 1.5-year period. We find that, during summer and autumn (when surface stratification is stronger, eddies are more intense, and a relative enrichment in CaCO3 forming organisms occurs), POC export to the deep ocean was 2–4 times higher than observed for the rest of the year. On the contrary, during winter and spring (when mixing is strongest and the seasonal phytoplankton bloom occurs), no significant enhancement of POC export associated with eddies was observed. Our biomarker results suggest that a large fraction of the material exported from surface waters during the late-winter bloom is either recycled in the mesopelagic zone or bypassed by migrant zooplankton to the deep scattering layer, where it would disaggregate to smaller particles or be excreted as dissolved organic carbon. Cyclonic eddies, however, would enhance carbon export below 1000 m depth during the summer stratification period, when eddies are more intense and frequent, highlighting the important role of eddies and their different biological communities on the regional carbon cycle.

L'analisi di rischio nel trasporto stradale di merci pericolose: due software a confronto

Confronto tra due software specifici per l'analisi di rischio nel trasporto stradale di merci pericolose (TRAT GIS 4.1 e QRAM 3.6) mediante applicazione a un caso di studio semplice e al caso reale di Casalecchio di Reno, comune della provincia di Bologna.

I beni relazionali nella ricerca sociologica: che cosa sono e quali effetti producono

This paper studies relational goods as immaterial assets creating real effects in society. The work starts answering to this question: what kind of effects do relational goods produce? After an accurate literature examination we suppose relational goods are social relations of second order. In the hypotesis they come from the emergence of two distinct social relations: interpersonal and reflexive relations. We describe empirical evidences of these emergent assets in social life and we test the effects they produce with a model. In the work we focus on four targets. First of all we describe the emergence of relational goods through a mathematical model. Then we individualize social realities where relational goods show evident effects and we outline our scientific hypotesis. The following step consists in the formulation of empirical tests. At last we explain final results. Our aim is to set apart the constitutive structure of relational goods into a checkable model coherently with the empirical evidences shown in the research. In the study we use multi-variate analysis techniques to see relational goods in a new way and we use qualitative and quantitative strategies. Relational goods are analysed both as dependent and independent variable in order to consider causative factors acting in a black-box model. Moreover we analyse effects of relational goods inside social spheres, especially in third sector and capitalistic economy. Finally we attain to effective indexes of relational goods in order to compare them with some performance indexes.

Interventi normativi, interni ed uniformi, dettati dalle nuove esigenze e dai nuovi quesiti posti dalla modernizzazione dei traffici, con particolare riferimento al trasporto containerizzato e multimodale

Come si evince dal titolo della tesi, la ricerca effettuata dal presente candidato nel corso del dottorato di ricerca ha avuto ad oggetto lo studio della materia relativa ai trasporti nell’ambito di diversi sistemi giuridici europei, con particolare attenzione ai risvolti di carattere pratico che l’interpretazione delle normative uniformi poteva produrre nell’ambito delle diverse giurisdizioni nonché alle diverse impostazioni e alla variegata gamma di soluzioni interpretative che nell’ambito di problemi simili possono essere adottate a seconda che una stessa questione venga discussa in un ordinamento piuttosto che in un altro. Dall’avvento del trasporto marittimo di containers alla necessità di disciplinare l’intera materia attraverso una normativa multimodale il passo è estremamente breve, posto che, proprio in considerazione delle caratteristiche proprie del trasporto containerizzato, gli aventi diritto al carico sono principalmente interessati al completamente del trasferimento door-to-door inteso nella sua globalità, piuttosto che al buon esito del trasporto sulla singola tratta marittima. Il progetto di revisione delle Regole dell’Aja-Visby adottato dall’United Nations Commission on International Trade Law (Uncitral) e il Comité Maritime International (CMI) costituisce per definizione un progetto limitato ad un trasporto multimodale comprendente necessariamente una tratta marittima, ma rappresenta comunque un interessante banco di prova per valutare la funzionalità di strumenti di recente impiego, come ad esempio i cosiddetti e-documents, concetto peraltro già inserito nel progetto UNCITRAL, anche se con scarsi elementi di reale novità rispetto alla tradizionale disciplina relativa ai documenti cartacei. Proprio la parte relativa ai documenti e titoli di viaggio merita particolare attenzione soprattutto in riferimento alle problematiche connesse al traffico containerizzato, con particolare riferimento al concetto di transhipment, e alla conseguente necessità che la polizza garantisca al legittimo portatore una copertura completa sull’intero viaggio della merce, oltre a dargli la possibilità di individuare agevolmente la propria controparte contrattuale, e cioè il vettore.

La responsabilità del vettore terrestre nel trasporto di cose per conto terzi: riflessi assicurativi.

La ricerca ha ad oggetto l’analisi della disciplina della responsabilità del vettore terrestre di merci per conto terzi ed i riflessi che detta disciplina ha avuto modo di svilupparsi nel mercato assicurativo. L’attenzione è stata rivolta al contratto di trasporto di cose in generale, seguendone la disciplina codicistica e le evoluzioni legislative intervenute. Particolare rilievo assume la novella apportata all’art. 1696 c.c., introdotta dall’art. 10 del Dlgs. 286/2005, grazie alla quale l’ordinamento italiano ha potuto codificare il limite di indennizzo dovuto dal vettore nell’ipotesi di colpa lieve, L’introduzione del limite legale di indennizzo per le ipotesi di responsabilità per perdita o avaria della merce trasportata ha generato nel mondo assicurativo interessanti reazioni. L’elaborato esamina anche l’evoluzione giurisprudenziale formatisi in tema di responsabilità vettoriale, evidenziando il crescente rigore imposto dalla giurisprudenza fondato sul principio del receptum. Tale fenomeno ha visto immediata reazione nel mercato assicurativo il quale, sulla base di testi contrattuali non dissimili tra le diverse compagnie di assicurazioni operanti sul mercato domestico e che traevano origine dai formulari approvati dall’ANIA, ha seguito l’evoluzione giurisprudenziale apportando significative restrizioni al rischio tipico previsto dalle coperture della responsabilità civile vettoriale. La ricerca si è poi focalizzata sull’esame delle più comuni clausole contemplate dalle polizze di assicurazioni di responsabilità civile e sul loro significato alla luce delle disposizioni di legge in materia. Tale analisi riveste preminente interesse poiché consente di verificare in concreto come l’assicurazione possa effettivamente costituire per l’impresa di trasporto non tanto un costo bensì una opportunità di risparmio da un lato ed un modello comportamentale, sebbene indotto, dall’altro lato per il raggiungimento di quei canoni di diligenza che qualsiasi operatore del settore dovrebbe tenere durante l’esecuzione del trasporto ed il cui venir meno determina, come detto, sensibili effetti pregiudizievoli di carattere economico.

Charakterisierung zellulärer Interaktionspartner des großen Hüllproteins des Hepatitis-B-Virus

Im Mittelpunkt dieser Arbeit stand das große L-Hüllprotein (L) des Hepatitis B - Virus. L bildet eine ungewöhnliche duale Topologie in der ER-Membran aus, welche auch im reifen Viruspartikel erhalten bleibt. In einem partiellen, posttranslationalen Reifungsprozess wird die sogenannte PräS-Region von der zytosolischen Seite der Membran aus in das ER-Lumen transloziert. Aufgrund seiner dualen Topologie und der damit verbundenen Multifunktionalität übernimmt L eine Schlüsselfunktion im viralen Lebenszyklus. Ein Schwerpunkt dieser Arbeit lag deshalb darin, neue zelluläre Interaktionspartner des L-Hüllproteins zu identifizieren. Ihre Analyse sollte helfen, das Zusammenspiel des Virus mit der Wirtszelle besser zu verstehen. Hierfür wurde das Split - Ubiquitin Hefe - Zwei - Hybrid System eingesetzt, das die Interaktionsanalyse von Membranproteinen und Membran-assoziierten Proteinen ermöglicht. Zwei der neu identifizierten Interaktionspartner, der v-SNARE Bet1 und Sec24A, die Cargo-bindende Untereinheit des CoPII-vermittelten vesikulären Transports, wurden weitergehend im humanen Zellkultursystem untersucht. Sowohl für Bet1 als auch für Sec24A konnte die Interaktion mit dem L-Hüllprotein bestätigt und der Bindungsbereich eingegrenzt werden. Die Depletion des endogenen Bet1 reduzierte die Freisetzung L-haltiger, nicht aber S-haltiger subviraler Partikel (SVP) deutlich. Im Gegensatz zu Bet1 interagierte Sec24A auch mit dem mittleren M- und kleinen S-Hüllprotein von HBV. Die Inhibition des CoPII-vermittelten vesikulären Transportweges durch kombinierte Depletion der vier Sec24 Isoformen blockierte die Freisetzung sowohl L- als auch S-haltiger SVP. Dies bedeutet, dass die HBV - Hüllproteine das ER CoPII-vermittelt verlassen, wobei sie aktiv Kontakt zur Cargo-bindenden Untereinheit Sec24A aufnehmen. Der effiziente Export der Hüllproteine aus dem ER ist für die Virusmorphogenese und somit für den HBV - Lebenszyklus essentiell. rnEin weiterer Schwerpunkt dieser Arbeit basierte auf der Interaktion des L-Hüllproteins mit dem ER-luminalen Chaperon BiP. In der vorliegenden Arbeit wurde überprüft, ob BiP, ähnlich wie das zytosolische Chaperon Hsc70, an der Ausbildung der dualen Topologie des L-Hüllproteins beteiligt ist. Hierfür wurde BiP durch die ektopische Expression seiner Ko-Chaperone BAP und ERdj4 in seiner Substrat-bindenen Kapazität manipuliert. ERdj4, ein Mitglied der Hsp40 - Proteinfamilie, stimuliert die ATPase-Aktivität von BiP, was die Substratbindung stabilisiert. Der Nukleotid - Austauschfaktor BAP hingegen vermittelt die Auflösung des BiP - Substrat - Komplexes. Die Auswirkung der veränderten in vivo-Aktivität von BiP auf die posttranslationale PräS-Translokation wurde mit Proteaseschutz - Versuchen untersucht. Die ektopische Expression des positiven als auch des negativen Regulators von BiP resultierte in einer drastischen Reduktion der posttranslationalen PräS-Translokation. Ein vergleichbarer Effekt wurde nach Manipulation des BiP ATPase - Zyklus durch Depletion der zellulären ATP - Konzentration beobachtet. Dies spricht dafür, dass das ER-luminale Chaperon BiP, zusammen mit Hsc70, eine zentrale Rolle in der Ausbildung der dualen Topologie des L-Hüllproteins spielt. rnZwei weitere Proteine, Sec62 und Sec63, die sich für die posttranslationale Translokation in der Hefe als essentiell erwiesen haben, wurden in die Analyse der dualen Topologie des L-Hüllproteins einbezogen. Interessanterweise konnte eine rein luminale Ausrichtung der PräS-Region nach kombinierter Depletion des endogenen Sec62 und Sec63 beobachtet werden. Dies deutet an, dass sowohl Sec62 als auch Sec63 an der Ausbildung der dualen Topologie des L-Hüllproteins beteiligt sind. In Analogie zur Posttranslokation der Hefe könnte Sec62 als Translokon-assoziierter Rezeptor für Substrate der Posttranslokation, und damit der PräS-Region, dienen. Sec63 könnte mit seiner J-Domäne BiP zum Translokon rekrutieren und daraufhin dessen Substrat-bindende Aktivität stimulieren. BiP würde dann, einer molekularen Ratsche gleich, die PräS-Region durch wiederholtes Binden und Freisetzen aktiv in das ER-Lumen hereinziehen, bis eine stabile duale Topologie des L-Hüllproteins ausgebildet ist. Die Bedeutung von Sec62 und Sec63 für den HBV - Lebenszyklus wird dadurch untermauert, dass sowohl die ektopische Expression als auch die Depletion des endogenen Sec63 die Freisetzung L-haltiger SVP deutlich reduziert. rn

Asymmetrisches Dimethylarginin als kardiovaskulärer Risikofaktor : Transportmechanismen und Auswirkungen einer Akkumulation

Die vorliegende Dissertation beschäftigt sich mit dem Membrantransporter-vermittelten Export von asymmetrischem Dimethyl-L-Arginin (ADMA) aus der Endothelzelle. Da ADMA-Plasmakonzentrationen mit Erkrankungen wie koronaren Herzkrankheiten, Atherosklerose, Bluthochdruck und Endotheldysfunktion in Verbindung gebracht werden, ist ein effektiver ADMA-Export aus der Zelle heraus unabdingbar. Um den Mechanismus hierfür aufzuklären, wurden die immortalisierte Endothelzelllinie EA.hy926 und weitere primäre Endothelzellen (humane Umbilikalvenenendothelzellen und Endothelzellen der großen und kleinen Herzgefäße) auf die Expression basischer Aminosäuretransporter mittels einer qRT-PCR hin untersucht. Dabei zeigte sich, dass alle getesteten Endothelzellen die Aminosäuretransporter hCAT-1, y+LAT1 und y+LAT2 exprimierten. Basierend auf ADMA-Exportdaten, die mit entsprechenden Transporter-überexprimierenden Xenopus laevis-Oozyten gewonnen wurden, wurde festgestellt, dass alle drei Membrantransporter ADMA exportieren konnten. Der physiologisch wichtige Exportweg für intrazellulär anfallendes ADMA scheint dabei der via y+L zu sein, da es sich hierbei um einen aktiven Exportmechanismus handelt, der im Gegentransport von im humanen Plasma reichlich vorhandenen neutralen Aminosäuren und Natriumionen den nach innen gerichteten Natriumgradienten ausnutzt. Die Wichtigkeit des Membrantransportes für die Kontrolle intrazellulärer ADMA-Konzentrationen wurde in vitro durch Entzug von extrazellulären Austauschsubstraten und einer daraus resultierenden Blockade der Transportfunktion gezeigt. Hierbei wurde innerhalb von zwei Stunden ein 2,5-facher Anstieg der intrazellulären ADMA-Konzentration festgestellt, die bei Präsenz von Austauschsubstrat für die Transporter nicht auftrat. Die Relevanz der y+LATs für den ADMA-Export wurde durch Herunterregulation dieser Proteine mittels siRNA sichtbar: Unter diesen Bedingungen konnte ADMA auch in Anwesenheit von Austauschsubstrat für das System y+L weniger effektiv exportiert werden. Eine wichtige Aufgabe des humanen Endothels ist die Bildung bioaktiven Stickstoffmonoxids, das unter anderem eine Vasodilatation der Gefäße bewirkt. Für diese NO-Synthese wird L-Arginin als Substrat von der endothelialen NO-Synthase benötigt. ADMA stellt einen kompetitiven Inhibitor dar, dessen erhöhtes intrazelluläres Vorkommen möglicherweise hemmend auf die NO-Synthase wirken könnte. Es konnten hier allerdings keine Auswirkungen eines um das 4-fache gestiegenen, intrazellulären ADMA-Spiegels auf die Tätigkeit der endothelialen NO-Synthase festgestellt werden. Möglicherweise bedarf es eines noch weiter zu Gunsten des ADMAs verschobenen, intrazellulären L-Arginin:ADMA-Verhältnisses, um eine Hemmung der NO-Synthase festzustellen. Dies könnte bei einem pathologischen Transporterausfall eintreten, der intrazellulär permanent höhere ADMA-Konzentrationen zur Folge hätte. Des Weiteren hätte ein Anstieg der Arginasetätigkeit und damit einhergehend ein Substratdefizit für die NO-Synthase den gleichen Effekt. Der translationale Ansatz mit humanen peripheren mononukleären Blutzellen von Patienten aus der 2. Medizinischen Klinik zeigte die Tendenz einer Korrelation zwischen dem ADMA-Exportvermögen und der Endothelfunktion und brachte zudem die Erkenntnis eines individuell äußerst variablen ADMA-Exportvermögens zutage.

El principio de neutralidad interna en el IVA

La tesis estudia el principio de neutralidad en su vertiente interna y su aplicación efectiva en el IVA. Se centra en los principales aspectos de la configuración jurídica del impuesto: derecho de deducción, exenciones y tipos reducidos. Se realiza en primer lugar una aproximación teórica al principio desde un punto de vista jurídico y también económico. Una vez construido el principio se acomete una comparación de las distintas clases de impuestos indirectos que pueden establecerse y se analiza su cumplimiento del principio de neutralidad fiscal. El énfasis es mayor en los impuestos en cascada, impuestos monofásicos minoristas y en el IVA. El objetivo de la tesis es, por tanto, concretar el contenido del principio, desarrollar sus implicaciones económicas principales y analizar el grado de cumplimiento real de la Directiva IVA. Desde el punto de vista del derecho de deducción y de las exenciones el estudio se apoya en el análisis de la jurisprudencia del Tribunal de Justicia de la Unión Europea, donde se profundizará en cuestiones como la utilización de bienes de uso mixto, la consideración de costes como directos o generales y las formas de ejercicio del exceso de deducción (devolución y compensación). Además, la tesis muestra las principales excepciones al principio de neutralidad establecidas en la Directiva IVA: prohibiciones al derecho de deducción, exenciones y tipos reducidos. En esta parte también se apoyará el estudio en la jurisprudencia del TJUE, que ha construido en gran medida los criterios de interpretación de estas excepciones. En conclusión, el objetivo de la tesis es medir si la directiva IVA cumple con el principio de neutralidad fiscal, para lo que deberá haberse especificado primero su significado concreto y se habrá debido diferenciar entre sus dos dimensiones: interna y externa.