4 results on '"Díaz-Sánchez, Inmaculada"'
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2. Pepper fruit extracts show anti-proliferative activity against tumor cells altering their NADPH-generating dehydrogenase and catalase profiles
- Author
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Junta de Andalucía, Ministerio de Ciencia, Innovación y Universidades (España), Agencia Estatal de Investigación (España), Merck Sharp & Dohme de España, Universidad de Granada, Rodríguez-Ruiz, Marta, Ramos, María C., Campos, María Jesús, Díaz-Sánchez, Inmaculada, Cautain, Bastien, Mackenzie, Thomas A., Vicente, Francisca, Corpas, Francisco J., Palma Martínez, José Manuel, Junta de Andalucía, Ministerio de Ciencia, Innovación y Universidades (España), Agencia Estatal de Investigación (España), Merck Sharp & Dohme de España, Universidad de Granada, Rodríguez-Ruiz, Marta, Ramos, María C., Campos, María Jesús, Díaz-Sánchez, Inmaculada, Cautain, Bastien, Mackenzie, Thomas A., Vicente, Francisca, Corpas, Francisco J., and Palma Martínez, José Manuel
- Abstract
Cancer is considered one of the main causes of human death worldwide, being characterized by an alteration of the oxidative metabolism. Many natural compounds from plant origin with anti-tumor attributes have been described. Among them, capsaicin, which is the molecule responsible for the pungency in hot pepper fruits, has been reported to show antioxidant, anti-inflammatory, and analgesic activities, as well as anti-proliferative properties against cancer. Thus, in this work, the potential anti-proliferative activity of pepper (Capsicum annuum L.) fruits from diverse varieties with different capsaicin contents (California < Piquillo < Padrón < Alegría riojana) against several tumor cell lines (lung, melanoma, hepatoma, colon, breast, pancreas, and prostate) has been investigated. The results showed that the capsaicin content in pepper fruits did not correspond with their anti-proliferative activity against tumor cell lines. By contrast, the greatest activity was promoted by the pepper tissues which contained the lowest capsaicin amount. This indicates that other compounds different from capsaicin have this anti-tumor potentiality in pepper fruits. Based on this, green fruits from the Alegría riojana variety, which has negligible capsaicin levels, was used to study the effect on the oxidative and redox metabolism of tumor cell lines from liver (Hep-G2) and pancreas (MIA PaCa-2). Different parameters from both lines treated with crude pepper fruit extracts were determined including protein nitration and protein S-nitrosation (two post-translational modifications (PTMs) promoted by nitric oxide), the antioxidant capacity, as well as the activity of the antioxidant enzymes superoxide dismutase (SOD), catalase, and glutathione peroxidase (GPX), among others. In addition, the activity of the NADPH-generating enzymes glucose-6-phosphate dehydrogenase (G6PDH), 6-phosphogluconate dehydrogenase (6PGDH), and NADP-isocitrate dehydrogenase (NADP-ICDH) was followed. Our data rev
- Published
- 2023
3. Los tres pilares de Basilea II y la calidad de la información contable en la banca a escala mundial
- Author
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Díaz Sánchez, Inmaculada, Martínez Conesa, Isabel, Illueca Muñoz, Manuel, and Facultad de Economía y Empresa
- Subjects
3 - Ciencias sociales::33 - Economía::336 - Finanzas. Banca. Moneda. Bolsa [CDU] ,Bancos centrales ,Información contable - Abstract
Las recomendaciones introducidas por Basilea II se pueden agrupar en tres pilares: requerimientos de capital regulatorio, proceso de revisión supervisora y disciplina de mercado. La crisis financiera puso en evidencia debilidades en las prácticas bancarias y supervisoras, así como en la disciplina de mercado. En 2010 se propusieron las normas de Basilea III, en aras de fortalecer todavía más el sistema bancario y su estabilidad a través de unos sistemas de regulación y supervisión más rígidos. Ese ímpetu por reforzar los pilares 1 y 2, nos lleva a estudiar si Basilea II no ha funcionado o no ha sido suficiente. La tesis se divide en tres capítulos: El primero se titula “El alisamiento del resultado a través de la provisión por insolvencia: Factores culturales y coyunturales” y analiza los factores explicativos del alisamiento en el sector bancario durante el periodo 1997-2009. Asimismo, pretendemos comprobar si existen comportamientos culturales distintos y cuáles son las características de aquellos países que proporcionan una información contable de mayor calidad. Obtenemos que las provisiones por insolvencias en banca llevan a cabo un papel anticíclico, mostrando un comportamiento diferenciado en períodos de expansión y recesión. Se confirma que los bancos gestionan el resultado a través de las provisiones durante el periodo 2005-2009, después de la implementación de IFRS, si bien lo hacen más intensamente después de 2008, con la introducción de Basilea II y el comienzo de la crisis. Confirmamos que tanto la aversión al riesgo como el individualismo tienen un efecto negativo en la cantidad de provisiones dotadas, si bien sólo los países con tendencia individualista alisan el resultado a través de las provisiones por insolvencias. El segundo capítulo, “Regulación, supervisión y conservadurismo contable en banca”, relaciona los pilares de Basilea II con el conservadurismo, o reconocimiento oportuno y temprano de las insolvencias de los bancos. Analizamos la disciplina de mercado, medida a través de tres proxies -cotización, estructura de capital y concentración del mercado- para ver qué papel ha tenido frente a los dos pilares tradicionales de regulación y supervisión, medidos a través de los indicadores de Barth, Caprio y Levine (2006). Nuestros resultados sugieren que el rigor o rigidez de los regímenes regulatorios y supervisores están asociados a un mayor conservadurismo contable y que una disciplina de mercado más robusta también se relaciona con un mayor conservadurismo. Asimismo, los mecanismos de regulación y supervisión operan cubriendo los fallos de la disciplina de mercado en aquellos países donde esta es débil. Documentamos también las diferencias en instituciones legales y cultura de transparencia entre países, a través de los requerimientos de divulgación, que se relacionan negativamente con el conservadurismo. El tercer capítulo, “Conservadurismo contable en banca y la caída del crédito durante la crisis financiera” calcula el impacto de dos medidas diferentes de conservadurismo sobre la oferta de préstamos durante la crisis en el caso concreto de España. Estudiamos el impacto de la falta de calidad en la información contable sobre una restricción del crédito en tiempos de crisis. En el caso de las cajas de ahorro, el conservadurismo mitiga significativamente la caída de los préstamos durante las recesiones; las que han acumulado reservas por encima del nivel mínimo exigido por ley, sufren una menor caída de la actividad crediticia. Al principio de la crisis hay una caída generalizada de los préstamos, pero conforme pasan los años, el conservadurismo mitiga cada vez más la caída del crédito. Dados los resultados obtenidos, podemos decir que los estándares fijados por Basilea II han funcionado correctamente en el período de estudio pero han resultado insuficientes. Por tanto, nuestros resultados apoyan contundentemente la reacción de Basilea III al reforzar intensamente los tradicionales pilares de regulación y supervisión de Basilea II. The recommendations introduced by Basel II can be grouped into three pillars: regulatory capital requirements, supervisory review process and market discipline. The financial crisis revealed weaknesses in banking and supervisory practices as well as market discipline. In 2010, Basel III standards were proposed in order to further strengthen the banking system and its stability through more rigid regulatory and supervision systems. This impetus to reinforce pillars 1 and 2, leads us to consider whether Basel II has not worked or has not been enough. The thesis is divided into three chapters: The first is entitled "Income smoothing through loan loss provisions: cultural and cyclical factors" and analyzes the explanatory factors of income smoothing in the banking sector during the period 1997-2009. Moreover, we try to verify if there are different cultural behaviors and which are the characteristics of those countries that provide better accounting information. We obtain that loan loss provisions in banking carry out a countercyclical role, showing a differentiated behavior in periods of expansion and recession. It is confirmed that banks manage the result through loan loss provisions during the period 2005-2009, after the implementation of IFRS, although they do so more intensively after 2008, with the introduction of Basel II and the beginning of the crisis. We confirm that both uncertainty avoidance and individualism have a negative effect on the amount of loan loss provisions, although only countries with an individualistic tendency smooth their incomes through loan loss provisions. The second chapter, "Regulation, supervision and accounting conservatism in banks", links the pillars of Basel II with conservatism, i.e. timely and early recognition of bank insolvencies. We analyze market discipline, measured through three proxies – listing status, capital structure and market concentration - to verify its role versus the two traditional pillars of regulation and supervision, measured through the indicators of Barth, Caprio and Levine (2006). Our results suggest that the rigor or rigidity of regulatory and supervisory regimes is associated with greater accounting conservatism and that a more robust market discipline is also associated with greater conservatism. In addition, the regulatory and supervisory mechanisms operate to cover the failures of market discipline in countries where it is weak. We also document differences in legal institutions and the culture of transparency between countries, through the index of disclosure requirements, which is negatively related to conservatism. The third chapter, "Accounting conservatism in banks and the drop in supply of loans during the financial crisis" calculates the impact of two different measures of conservatism on the supply of loans during the crisis in the specific case of Spain. We study the impact of the lack of quality in accounting information on a credit restriction in times of crisis. In the case of savings banks, conservatism significantly mitigates the drop in the supply of loans during recessions; those that have accumulated reserves above the minimum level required by law, will suffer a smaller fall in lending activity. At the beginning of the crisis there is a general fall in loans, but as the years go by, conservatism increasingly mitigates the credit crunch. Given the results obtained, we can say that the standards set by Basel II have worked correctly in the period of study, but have proved to be insufficient. Our results therefore strongly support the Basel III reaction of intensively reinforcing the traditional Basel II regulatory and supervisory pillars.
- Published
- 2018
4. Accounting conservatism in spanish banks and the drop in the supply of loans during the financial crisis
- Author
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Díaz Sánchez, Inmaculada, primary, Illueca Muñoz, Manuel, additional, and Maartínez Conesa, Isabel, additional
- Published
- 2015
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