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Estudio de Economía Política, Hacienda Pública e Integración Económica Europea sobre el plan de armonización fiscal de la Unión Europa. Se parte de los marcos teóricos y metodológicos del Análisis Económico del Derecho, para realizar un análisis del proceso de armonización fiscal europeo. Además de analizar cuestiones de incentivos, eficiencia y calidad institucional, se presta especial atención a los problemas de atribución competencial en el sistema europeo y de los diversos niveles existentes de presión y esfuerzo fiscal en los Estados miembro. Asimismo, en el presente estudio se analizará la última propuesta de la Comisión Europea en materia de fiscalidad, cuyo objeto es alcanzar la uniformidad tributaria, luchar contra el abuso fiscal y acabar con las prácticas de competencia desleal dentro del marco económico-legislativo europeo. Estas iniciativas generan una acentuada importancia, dado el contexto socioeconómico que nos acompaña, cuando se están estudiando nuevas vías para financiar el fondo de recuperación post-COVID, frenar la inflación latente durante los últimos meses y hacer frente a las externalidades negativas que puede producir el conflicto entre Rusia y Ucrania. Se completa todo ello con una propuesta de viabilidad de federalismo fiscal.

Anthropogenic impacts on water resources, especially by ​​nutrient discharge, is a worldwide problem in marine coastal areas. In this context, seaweed cultivation in aquaculture wastewater can be considered as an alternative for effluent mitigation, where the biomass becomes a source of valuable compounds. The current study examined the potential use of the seaweeds Ulva pseudorotundata and Ulva rigida to remove nutrients to treat effluents from the culture of Chelon labrosus. Two experiments were conducted under pilot-scale conditions to evaluate the nutrient uptake, photosynthetic activity, and biomass production of the seaweed species cultivated under 50 and 100% effluent concentrations. Photosynthetic parameters were determined by in vivo chlorophyll a fluorescence associated to photosystem II 3 times a day to estimate photosynthetic performance and seaweed physiology throughout the experiment: optimal quantum yield (Fv/Fm), in situ and ex situ electron transport rate (ETR), photosynthetic efficiency (αETR), saturation irradiance (Ek), and the maximum non-photochemical quenching (NPQmax). To evaluate seaweed metabolism and biomass compounds, elemental and biochemical composition were analyzed in the beginning and end of each experiment. Results regarding the nutrient source showed that both species removed more than 65% of ammonium after 3 hours of experimentation. At the end of the experiments, up to 94.8% of the initial ammonium was sequestered from the effluent. Additionally, after 5 days of cultivation under 50% fish effluent both Ulva species were able to remove more than 85% of the nitrate. Although a decrease in uptake efficiency was observed in cultures with 100% fish effluent, at the end of the experiment more than 440 µmol L-1 of nitrate was removed, considering all treatment conditions. The biomass values showed that growth rates of seaweed cultivated in 100% effluent were higher than those obtained in 50% effluent. Moreover, when cultivated in the 100% effluent concentration, a significant increment in protein content was detected in both Ulva species. Our results contribute to the understanding of biofiltration and photosynthetic performance of two different Ulva species in order to improve growth optimization, enhancement of biofiltration capacity and also to boost management practices of seaweed cultivation in aquaculture effluent treatment systems.

Los aneurismas paraclinoideos cobran importancia debido a la dificultad técnica por sus relaciones anatómicas, por lo que se han buscado diferentes abordajes para su adecuado manejo. Se presenta el caso de una paciente con un aneurisma paraclinoideo y tratamiento mediante abordaje endonasal con apoyo angiográfico adecuado. Se requieren conocimientos de la anatomía y habilidad quirúrgica para el manejo de estas lesiones, así como asistencia de controles angiográficos para el éxito del tratamiento. El abordaje endonasal endoscópico es adecuado en caso de que la anatomía lo permita y se tenga la infraestructura hospitalaria básica para obtener un alto índice de éxitos.

Background: Few high penetrance genes are known in Malignant Melanoma (MM), however, the involvement of low-penetrance genes such as MC1R, OCA2, ASIP, SLC45A2 and TYR has been observed. Lately, genome-wide association studies (GWAS) have been the ideal strategy to identify new common, low-penetrance susceptibility loci. In this case-control study, we try to validate in our population nine melanoma associated markers selected from published GWAS in melanoma predisposition.Methods: We genotyped the 9 markers corresponding to 8 genes (PARP1, MX2, ATM, CCND1, NADSYN1, CASP8, IRF4 and CYP2R1) in 566 cases and 347 controls from a Spanish population using KASPar probes. Genotypes were analyzed by logistic regression and adjusted by phenotypic characteristics.Results: We confirm the protective role in MM of the rs3219090 located on the PARP1 gene (p-value 0.027). Additionally, this SNP was also associated with eye color (p-value 0.002). A second polymorphism, rs12203592, located on the IRF4 gene was associated with protection to develop MM for the dominant model (p-value 0.037). We have also observed an association of this SNP with both lentigines (p-value 0.014) and light eye color (p-value 3.76 × 10(-4)). Furthermore, we detected a novel association with rs1485993, located on the CCND1 gene, and dark eye color (p-value 4.96 × 10(-4)). Finally, rs1801516, located on the ATM gene, showed a trend towards a protective role in MM similar to the one firstly described in a GWAS study.Conclusions: To our knowledge, this is the first time that these SNPs have been associated with MM in a Spanish population. We confirmed the proposed role of rs3219090, located on the PARP1 gene, and rs12203592, located on the IRF4 gene, as protective to MM along the same lines as have previous genome-wide associated works. Finally, we have seen associations between IRF4, PARP1, and CCND1 and phenotypic characteristics, confirming previous results for the IRF4 gene and presenting novel data for the last two, suggesting that pigmentation characteristics correlated with eye color are potential mediators between PARP1 and MM protection. [ABSTRACT FROM AUTHOR]

We establish a connection between random set theory and Boolean valued analysis by showing that random Borel sets, random Borel functions, and Markov kernels are respectively represented by Borel sets, Borel functions, and Borel probability measures in a Boolean valued model. This enables a Boolean valued transfer principle to obtain random set analogues of available theorems. As an application, we establish a Boolean valued transfer principle for large deviations theory, which allows for the systematic interpretation of results in large deviations theory as versions for Markov kernels. By means of this method, we prove versions of Varadhan and Bryc theorems, and a conditional version of Cramér theorem.

En vista de la escasez creciente de tierras, se vuelve impostergable la necesidad de conocer mejor los procesos de degradación y mejoramiento de suelos. Pese a que en el ámbito científico – técnico, se cuenta con parámetros para evaluar la condición física, química y biológica de los suelos, es necesario contar con indicadores locales para que sean los mismos agricultores quienes evalúen la calidad de los mismos. El objetivo de estudio fue evaluar el estado de los suelos de la planicie y laderas de Nandaime, mediante el uso de indicadores técnicos y locales de calidad de suelos. La metodología incluyó la selección de 17 fincas, en cada una las cuales se seleccionaron parcelas con cultivo, pasto y bosque. Se definieron los indicadores infiltración, estabilidad estructural, compactabilidad, organismos, profundidad, mediante métodos sencillos; además, se tomaron muestras de suelos para determinar en laboratorio densidad aparente, porosidad, pH, CIC, N, K, P. Se hicieron entrevistas y un taller con los propietarios, para identificar los indicadores utilizados para designar la calidad de los suelos. Los resultados indican que los suelos bajo agricultura han perdido el horizonte superficial, están compactados, tienen baja infiltración, CIC baja y niveles bajos de P y K. Se ha reducido la fertilidad natural y capacidad productiva de los suelos producto de prácticas inadecuadas tales como la deforestación, quemas, agricultura migratoria, sobrepastoreo, labranza inadecuada. Entre los indicadores usados por los agricultores se encuentran el color, profundidad, rendimiento, soltura, así como la presencia y abundancia de ciertas plantas.