Qualitative social differentiation in tertiary education in Spain

[cat] En aquest treball, s'estudia si la hipòtesi de la desigualtat efectivament mantinguda “effectively maintained inequality” es cumpleix a Espanya. Es postula que en les transicions terciàries a Espanya, les influències dels pares no es manifesten tant a través de la probabilitat de fer la transició, sinó més aviat a través de les diferències qualitatives associades a aquesta transició en termes de les qualitats dels programes educatius. Analitzem dues característiques qualitatives dels estudis universitaris: la durada del programa i el seu prestigi acadèmic. Identifiquem per a quins individus la influència parental és més important en cada cas.

Nutrient signature of Quebec (Canada) cranberry (Vaccinium macrocarpon Ait.)

Fertilizer recommendations for cranberry crops are guided by plant and soil tests. However, critical tissue concentration ranges used for diagnostic purposes are inherently biased by nutrient interactions and physiological age. Compositional data analysis using isometric log ratios (ilr) of nutrients as well as time detrending can avoid numerical biases. The objective was to derive unbiased nutrient signature standards for cranberry in Quebec and compare those standards to literature data. Field trials were conducted during 3 consecutive years with varying P treatments at six commercial sites in Quebec. Leaf tissues were analyzed for N, P, K, Ca, Mg, B, Cu, Zn, Mn and Fe. The analytical results were transformed into ilr nutrient balances of parts and groups of parts. High-yield reference ilr values were computed for cranberry yielding greater than 35 Mg ha-1. Many cranberry fields appeared to be over-supplied with K and either under-supplied with Mn or over-supplied with Fe as shown by their imbalanced [K | Ca, Mg] and [Mn | Fe] ratios. Nutrient concentration ranges from Maine and Wisconsin, USA, were combined into ilr values to generate ranges of balances. It was found that these nutrient ranges were much too broad for application in Quebec or outside the Quebec ranges for the [Ca | Mg] and the [Mn | Fe] balances, that were lower compared to those of high yielding cranberry crops in Quebec.

Tandem-GMA Welding of Low Alloy Structural Steel

The Tandem-GMAW method is the latest development as the consequences of improvements in the welding methods. The twin-wire and then the Tandem-method with the separate power sources has got a remarkable place in the welding of many types of materials with different joint types. The biggest advantage of Tandem welding method is the flexibility of choosing both the electrodes of different types from each other according to the type of the parent material. This is possible because of the feasibility of setting the separate welding parameters for both the wires. In this thesis work the effect of the variation in three parameters on the weld bead in Tandem-GMA welding method is studied. Theses three parameters are the wire feed rate in the slave wire, the wire feed rate in the master wire and the voltage difference in both the wires. The results are then compared to study the behaviour of the weld bead with the change in these parameters.

Qualitative social differentiation in tertiary education in Spain

[cat] En aquest treball, s'estudia si la hipòtesi de la desigualtat efectivament mantinguda “effectively maintained inequality” es cumpleix a Espanya. Es postula que en les transicions terciàries a Espanya, les influències dels pares no es manifesten tant a través de la probabilitat de fer la transició, sinó més aviat a través de les diferències qualitatives associades a aquesta transició en termes de les qualitats dels programes educatius. Analitzem dues característiques qualitatives dels estudis universitaris: la durada del programa i el seu prestigi acadèmic. Identifiquem per a quins individus la influència parental és més important en cada cas.

Cardiogene: an innovative multidisciplinary consultation for genetic arrhythmias

Introduction: Over the past decade clinically relevant progress has been made regarding the genetic origin of sudden cardiac death due to arrhythmic syndromes such as congenital long QT syndrome (LQTS), Brugada syndrome (BrS), catecholinergic polymorphic ventricular tachycardia (CPVT) and short QT (SQTS). An increased number of patients are diagnosed and their offspring sent for screening. In order to optimize care of these families we have set up a multidisciplinary consultation, "Cardiogene", consisting of a pediatric and an adult cardiologist and a clinical geneticist. All families are seen at a common consult in order to take the family history, genetic background and to explain the disease to patients and their families. Appropriate cardiac investigations and genetic testing are then performed and the families seen again in a multidisciplinary fashion for the results. We have reviewed all our cases over the past 5 years. Methods: retrospective review of all cases seen at Cardiogene Clinic for suspicion of arrhythmic syndromes since 2007. Results: 23 families were seen at the Cardiogene Clinic with a total of 41 children. The suspected arrhythmic syndrome was LQTS in 14 families (26 children), BrS in 7 families (14 children), SQTS in1 family (2 children) and CPVT in 1 family (3 children). Of the 41 children 17 were genetically positive for an arrhythmic syndrome: 14 were for LQTS, 3 for BrS. 24 children were genetically negative however 4 of those were phenotypically positive: 2 LQTS, 1 BrS and 1 CPVT. In 3 families the diagnosis was initially made in a child and then found in the parent. In 2 families the diagnosis was made after a sudden death of one of their children, 1 LQTS (3 week old child), 1 BrS (20 year old). Discussion: Genetic testing is an essential part of diagnosis and permits an improved targeting of patients needing follow-up and treatment. In our series, a mutation has been found in most families with LQTS. In all other genetic arrhythmias, the yield of genetic testing is less but nevertheless helpful for medical care of these pts. Conclusion: A multidisciplinary approach to genetic arrhythmias permits a better and more efficient screening and therapy in affected families. It helps families to better understand their disease and improves follow-up in the affected individuals.

Nuevas famílias, nuevas maternidades

El concepto de familia en la actualidad es bastante distinto al de hace algunas décadas. En este trabajo se explican cuáles son los principales cambios que ha sufrido y cómo ello influye en la natalidad, la crianza de los niños o en los roles que desempeñan padres y madres. También se analizan los principales motivos y consecuencias de la escasez de una política familiar en nuestro país.

Heterosis in papaya: inter and intragroup analysis

Papaya (Carica papaya L.) is a typical crop of tropical areas, and Brazil is one of the leading world producers. In recent decades, papaya culture has expanded to different regions of the country, but the number of cultivars available is still limited. In the present study, a complete diallel cross was carried out using eight accessions of papaya from the UENF/Caliman germplasm bank. Four genotypes belong to the Formosa heterotic group and four, to the Solo group. This study aimed to evaluate the occurrence and viability of exploring heterosis in heterotic intragroup hybrids. Fifty-six hybrid progenies were generated and evaluated. Among the Formosa intragroup hybrids, two hybrid combinations (MR x J4 and MR x SK) showed heterosis for all traits, as well as good average total fruit production. Among the Solo intragroup hybrids, three hybrid combinations (WM x GG, WM x SS and WM x SM) stand out for fruit production and high content of soluble solids. In Formosa x Solo hybrids, all hybrid combinations with the parent JS (JS x WM, JS x GG, JS x SS and JS x SM) showed high fruit quality and good average for fruit production. The heterotic profile of the hybrids tested allowed the identification of promising hybrids within Formosa and Solo heterotic groups. The analysis of the canonical variables also allowed the visualization of distinct groups of hybrids, depending on the provenance of the parents.

Genetic origin of the relationship between parental negativity and behavior problems from early childhood to adolescence: A longitudinal genetically sensitive study.

Little is known about how genetic and environmental factors contribute to the association between parental negativity and behavior problems from early childhood to adolescence. The current study fitted a cross-lagged model in a sample consisting of 4,075 twin pairs to explore (a) the role of genetic and environmental factors in the relationship between parental negativity and behavior problems from age 4 to age 12, (b) whether parent-driven and child-driven processes independently explain the association, and (c) whether there are sex differences in this relationship. Both phenotypes showed substantial genetic influence at both ages. The concurrent overlap between them was mainly accounted for by genetic factors. Causal pathways representing stability of the phenotypes and parent-driven and child-driven effects significantly and independently account for the association. Significant but slight differences were found between males and females for parent-driven effects. These results were highly similar when general cognitive ability was added as a covariate. In summary, the longitudinal association between parental negativity and behavior problems seems to be bidirectional and mainly accounted for by genetic factors. Furthermore, child-driven effects were mainly genetically mediated, and parent-driven effects were a function of both genetic and shared-environmental factors.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

The specificity of the familial aggregation of early-onset bipolar disorder: A controlled 10-year follow-up study of offspring of parents with mood disorders.

BACKGROUND: Two major sources of heterogeneity of mood disorders that have been demonstrated in clinical, family and genetic studies are the mood disorder subtype (i.e. bipolar (BPD) and major depressive disorder (MDD)) and age of onset of mood episodes. Using a prospective high-risk study design, our aims were to test the specificity of the parent-child transmission of BPD and MDD and to establish the risk of psychopathology in offspring in function of the age of onset of the parental disorder. METHODS: Clinical information was collected on 208 probands (n=81 with BPD, n=64 with MDD, n=63 medical controls) as well as their 202 spouses and 372 children aged 6-17 years at study entry. Parents and children were directly interviewed every 3 years (mean duration of follow-up=10.6 years). Parental age of onset was dichotomized at age 21. RESULTS: Offspring of parents with early onset BPD entailed a higher risk of BPD HR=7.9(1.8-34.6) and substance use disorders HR=5.0(1.1-21.9) than those with later onset and controls. Depressive disorders were not significantly increased in offspring regardless of parental mood disorder subtype or age of onset. LIMITATIONS: Limited sample size, age of onset in probands was obtained retrospectively, age of onset in co-parents was not adequately documented, and a quarter of the children had no direct interview. CONCLUSIONS: Our results provide support for the independence of familial aggregation of BPD from MDD and the heterogeneity of BPD based on patterns of onset. Future studies should further investigate correlates of early versus later onset BPD.

La surveillance bancaire belge de 1935 façonnée sur le modèle suisse: un discret transfert de politique publique?

Suite aux graves crises bancaires et financières qui ont secoué la plupart de sociétés occidentales au début des années 1930, on assiste à un foisonnement de réglementations publiques sur les activités bancaires. Parmi les très nombreux pays qui mettent en place des législations bancaires, l'on compte notamment la Suisse et la Belgique. Plus précisément, la loi fédérale suisse sur les banques de novembre 1934 précède de quelques mois l'arrêté royal belge no 185 de juillet 1935. Alors que le contexte historique et l'élaboration respective de chacune de ces réglementations ont déjà fait l'objet de plusieurs analyses, la comparaison et la question des éventuels liens entre ces deux régimes de surveillance bancaire très proches sont encore largement inexplorées. Une analyse détaillée du processus d'élaboration de la réglementation bancaire belge révèle que la loi suisse a joué un rôle de modèle mis en avant en premier chef par les représentants du monde bancaire. Cette influence helvétique a contribué à façonner la régulation bancaire dans une perspective libérale ; elle répondait ainsi à deux besoins essentiels: limiter l'interventionnisme étatique au minimum, et court-circuiter le pouvoir de la banque centrale. Cette parenté de naissance entre les deux lois bancaires trouve son pendant dans les activités clés deux organismes de surveillance créés pour l'occasion, la Commission fédérale des banques à Berne et la Commission bancaire à Bruxelles. Disposant toutes deux de moyens d'actions limités, ces deux instances ont connu des parcours analogues au cours de leurs premières années d'activité.

The Swiss cohort study on substance use risk factors : findings of two waves

Aim: To summarize published findings in peer-reviewed journals of the first two waves of the Swiss Cohort Study on Substance Use Risk Factors (C-SURF), a longitudinal study assessing risk and protective factors of 5,987 young men during the phase of emerging adulthood (20 years at baseline, followed-up 15 months later). Methods: Included were 33 studies published until November 2014 focusing on substance use. Results: Substance use in early adulthood is a prevalent and stable behavior. The 12-month prevalence of nonmedical use of prescription drugs (10.6%) lies between that of cannabis (36.4%) and other illicit drugs such as ecstasy (3.7%) and cocaine (3.2%). Although peer pressure in the form of misconduct is associated with increased substance use, other aspects such as peer involvement in social activities may have beneficial effects. Regular sport activities are associated with reduced substance use, with the exception of alcohol use. Young men are susceptible to structural conditions such as the price of alcohol beverages or the density of on-premise alcohol outlets. Particularly alcohol use in public settings such as bars, discos or in parks (compared with private settings such as the home) is associated with alcohol-related harm, including injuries or violence. Being a single parent versus nuclear family has no effect on alcohol use, but active parenting does. Besides parenting, religiousness is an important protective factor for both legal and illegal substance use. Merely informing young men about the risks of substance use may not be an effective preventive measure. At-risk users of licit and illicit substances are more health literate, e. g., for example, they seek out more information on the internet than non-at-risk-users or abstainers. Discussion: There are a number of risk and protective substance use factors, but their associations with substance use do not necessarily agree with those found outside Europe. In the United States, for example, heavy alcohol use in this age group commonly takes place in private settings, whereas in Switzerland it more often takes place in public settings. Other behaviors, such as the nonmedical use of prescription drugs, appear to be similar to those found overseas, which may show the need for targeted preventive actions. C-SURF findings point to the necessity of establishing European studies to identify factors for designing specific preventive actions.

Les inscripcions de la plaça de la Vila de Madrid

Les conclusions que de l’estudi epigràfic se'n poden treure són coincidents amb les que ens aporten les dades de les excavacions arqueològiques. En primer lloc, podem comprovar una utilització de l’àrea com a espai funerari des de l’inici de la colònia de Barcino, amb una continuïtat i, a vegades, superposició de tombes, que arriba fins a ben entrat el segle III dC. Lògicament, la fase que se'ns mostra més potent és la més recent, que arrenca de les darreries del segle II dC per entrar en el III. Tret dels testimonis inicials, que ens fan conèixer fins i tot magistrats de la ciutat, el gruix dels documents correspon a monuments funeraris de les classes menys privilegiades, lliberts i esclaus que, de vegades, ens manifesten una entranyable vessant humana d’afectuoses relacions, en què sovintegen els diminutius. A vegades, l’estatus dels personatges és obertament declarat; en d’altres el deduïm dels termes de parentiu amb una onomàstica que acostuma a ser també ben transparent.

Stable eusociality via maternal manipulation when resistance is costless.

In many eusocial species, queens use pheromones to influence offspring to express worker phenotypes. Although evidence suggests that queen pheromones are honest signals of the queen's reproductive health, here I show that queen's honest signalling can result from ancestral maternal manipulation. I develop a mathematical model to study the coevolution of maternal manipulation, offspring resistance to manipulation and maternal resource allocation. I assume that (i) maternal manipulation causes offspring to be workers against offspring's interests; (ii) offspring can resist at no direct cost, as is thought to be the case with pheromonal manipulation; and (iii) the mother chooses how much resource to allocate to fertility and maternal care. In the coevolution of these traits, I find that maternal care decreases, thereby increasing the benefit that offspring obtain from help, which in the long run eliminates selection for resistance. Consequently, ancestral maternal manipulation yields stable eusociality despite costless resistance. Additionally, ancestral manipulation in the long run becomes honest signalling that induces offspring to help. These results indicate that both eusociality and its commonly associated queen honest signalling can be likely to originate from ancestral manipulation.

Konsernin tilintarkastuksen ongelmakohtia

Tilintarkastuksen kohteina ovat yhteisön tai säätiön tilikauden kirjanpidon ja tilinpäätöksen sekä hallinnon tarkastus. Konsernin tilintarkastajan on myös tarkastettava emoyrityksenä olevan yhteisön tai säätiön laatima konsernitilinpäätös sekä konserniin kuuluvien yhteisöjen ja säätiön keskinäisiä suhteita. Tämän tutkimuksen tavoitteena on kartoittaa ja analysoida konsernin tilintarkastuksen ongelmakohtia kohdeyrityksen näkökulmasta sekä analysoida tilintarkastuslain uudistuksen vaikutuksia ongelmiin. Tutkimuksessa hahmotetaan ensin konsernin tilintarkastuksen aihepiiriä kirjallisuuden pohjalta. Empiirisessä osuudessa tutkitaan teemahaastattelujen avulla konserniympäristön tilintarkastusprosessia ja lopuksi peilataan kohdeyrityksen näkemystä tilintarkastuksen doktriiniin. Tutkimus osoittaa konsernin tarkastusprosessiin osallistuvien osapuolten yhteistyön merkittäväksi tekijäksi ongelmien ehkäisemisessä. Tilintarkastuslain uudistuksella ei ollut vaikutusta kohdeyrityksen näkemyksen mukaisiin ongelmakohtiin.