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Copyright of Revista Española de Capital Riesgo is the property of M&A Businesshop, S.L. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Argos (1699-7875) is the property of Grupo Asis Biomedia, S.L. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on the clinical case and research related to splenic hemangiosarcoma (HSA) in dogs, emphasizing current treatment options and emerging therapies. Topics include the aggressiveness and common symptoms of HSA, diagnostic methods utilized in clinical practice, and a detailed account of a specific canine patient's condition and treatment outcomes.

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents a practical case of Corporation Tax settlement, focusing on the completion of pages 19 and 26 bis to sexies of the IS model 200. It details the corrections to the profit and loss account result to obtain the taxable base. Various accounting and tax operations that affect the tax calculation are mentioned, such as installment sales, depreciation, provisions, and subsidies. Adjustments related to temporary and permanent differences are also mentioned. The document provides detailed information on the adjustments made to the profit and loss account to calculate the taxable base of the corporation tax. Adjustments related to subsidies, deferred taxes, depreciation, impairment of customers, and provisions are highlighted. The article presents a series of accounting corrections and adjustments related to a company's fiscal year. Temporary and permanent differences that affect the accounting result and the taxable base of the corporation tax are also mentioned. The article provides information on the reconciliation of the net amount of income and expenses for the year with the taxable base of the profit tax. The settlement of the corporation tax is also mentioned, and information on other taxes is provided. The document details accounting adjustments related to outstanding balances at the beginning of the year and corrections made during the year. Additionally, it clarifies that certain tax effects are not taken into account when completing certain pages of the model 200, as they do not affect the accounting result for the determination of the taxable base of the tax. [Extracted from the article]

Copyright of Abogacía is the property of Base Legal, SA de CV and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sugar Journal is the property of Kriedt Enterprises, Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents a case study of a 3-year-old male neutered American Staffordshire Terrier suffering from both azotemia and leishmaniasis. It mentions that despite initial treatment with meglumine antimoniate and allopurinol, the patient experienced relapses. It states that upon recent veterinary examination, significant renal impairment was noted, including elevated creatinine and BUN levels.

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Trama y Fondo: Revista de Cultura is the property of Asociacion Cultural Trama y Fondo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on the clinical approach to a case of aortic body chemodectoma, a relatively rare cardiac neoplasm in dogs. Topics include the clinical history, diagnostic procedures such as echocardiography for early detection, and therapeutic options, including surgery, metronomic chemotherapy with toceranib, and radiofrequency ablation.

Copyright of Nuevo Derecho is the property of Institucion Universitaria de Envigado, Faculta de Derecho y Ciencias Politicas y Juridicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Linden Lane Magazine is the property of Belkis Padilla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Papeles de Energía is the property of Fundacion de los Bancos y Cajas de CECA (FUNCAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article titled "Case of practical implementation of the main novelties of the revised NIA-ES 315" presents the practical application of the main novelties of the revised NIA-ES 315, using a genetically modified seed distribution company in Spain as an example. Aspects such as suppliers, sales dispersed among various clients, and the change of ERP system are mentioned. The hiring of a "Vendor Due Diligence" by the group considering selling its division in Spain is also highlighted. The article concludes with the request to identify the detected risks of material misstatement and complete a risk matrix. Additionally, the importance of identifying risks for which substantive procedures alone do not provide sufficient and appropriate evidence is mentioned, as well as the need to maintain a professional skepticism attitude during the audit. A series of significant risks related to valuation, classification, and cutoff of operations in different areas of a company are also presented, and suggested audit procedures to assess and validate these risks are mentioned. [Extracted from the article]

The National Securities Market Commission (CNMV) has published its conclusions on the Grifols Case, in response to the critical report published by Gotham City Research. The CNMV analyzed Grifols' financial information between 2018 and 2022, finding deficiencies in breakdowns and explanatory notes, as well as in the presentation of alternative performance measures. Although no significant errors have been detected in the financial statements, the CNMV requires Grifols to improve the breakdowns and presentation of alternative performance measures. In addition, the CNMV will continue to investigate and may take sanctioning actions in the future. [Extracted from the article]

The article analyzes the accounting and tax closure of 2022, considering the consultations of the ICAC during 2021 and 2022. The rules for recording, valuation, and preparation of the annual accounts for the accounting of the Corporate Income Tax are mentioned. The changes introduced by the 2021 accounting reform and the criteria established by the Corporate Income Tax Law are also highlighted. Permanent differences in non-taxable income and the exemption to avoid double economic taxation are mentioned. The article deals with the exemption of income obtained through participations in entities. It is established that participations with the right to exemption in positive income obtained from dividends and capital gains are excluded from the taxable base. However, losses generated by participations in entities located in tax havens will not be integrated into the taxable base. In addition, additional requirements are established for the exemption in the case of non-resident entities. The limitation of the exemption on dividends and positive income derived from the transfer of securities representing the equity of resident and non-resident entities in Spanish territory is also mentioned. Finally, non-deductible expenses such as fines and penalties, donations and gifts are mentioned, and a limit is established for expenses related to customer or supplier care. The article discusses the non-deductibility of certain financial expenses accrued in the 2022 tax period. These expenses include debts with group entities intended for the acquisition of participations in the capital or equity of other group entities, as well as participating loans granted by entities of the same group. In addition, the non-deductibility of losses due to impairment of securities representing the participation in the capital or equity of qualified entities is mentioned. The non-deductibility of expenses representing a remuneration of equity, such as non-voting shares or redeemable shares, is also addressed. On the other hand, some positive temporary differences deductible in the future are mentioned, such as the limitation on the deductibility of financial expenses and the temporary allocation of negative income generated in the transfer of fixed assets. The deductibility of amounts corresponding to the effective depreciation of fixed assets, intangible assets, and real estate investments is also discussed. Finally, the deductibility of losses due to impairment of credits derived from possible insolvencies of debtors is mentioned. The text deals with non-deductible impairment losses in corporate income tax. These losses include impairment of fixed assets, real estate investments, intangible assets, and securities representing participation in the capital or equity of entities. Provisions and contributions from partners or owners are also mentioned. In addition, negative temporary taxable differences in the future and limitations for offsetting negative taxable bases are discussed. Finally, reductions in the taxable base through the capitalization reserve and the negative taxable base leveling reserve are mentioned. The text provides information on the capitalized capital reserve and its inclusion in a company's equity. It also mentions the tax rates for the 2022 fiscal year, including a reduced rate for newly created entities. In addition, it discusses the tax deduction for financiers of performing arts shows and details the requirements and necessary accounting records. Finally, the application of a minimum tax to be paid at the end of the 2022 fiscal year is mentioned, with different rates depending on the type of entity. The article presents information on the calculation of the net tax liability in the Corporate Income Tax in Spain. It is established that for taxpayers with a net amount of the figure. [Extracted from the article]

Copyright of IUS ET VERITAS is the property of Asociación IUS ET VERITAS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nuova Secondaria is the property of Edizioni Studium S.r.l and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Abogacía is the property of Base Legal, SA de CV and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of IUS ET VERITAS is the property of Asociación IUS ET VERITAS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An interview with Ángeles Caso, a writer is presented. She discussed her two-decade-long literary pursuit focusing on women artists, highlighting the series of essays and books she's authored, including "Las olvidadas," "Grandes maestras," and the recent addition, "Las desheredadas." She highlighted the significant female creators, scientists, writers, and feminists overlooked in history, emphasizing their contributions to art, thought, and advocacy for freedom and the marginalized.