Objetivo. Analizar qué factores pueden influir en la decisión de reconocer o no pérdidas por dete... more Objetivo. Analizar qué factores pueden influir en la decisión de reconocer o no pérdidas por deterioro del fondo de comercio cuando se detecte que su valor neto contable excede de su importe recuperable. Metodología. Se aplicó un modelo de regresión logística multivariable sobre una muestra de sociedades cotizadas, todas ellas dominantes de grupos de empresas que presentaban cuentas consolidadas en España durante el período 2014- 2018. Resultados. Las pérdidas obtenidas por la entidad, deterioros contabilizados en ejercicios anteriores, al igual que el tamaño, son aspectos que influyen de forma positiva en el reconocimiento de deterioro de valor del fondo de comercio. Conclusiones. Este trabajo detecta cierto comportamiento discrecional por parte de los directivos derivado de la complejidad que conlleva la realización de la prueba de deterioro de valor del fondo de comercio, además de su falta de precisión.
Background: Special needs schools (SNS) educate children and young people with major neurological... more Background: Special needs schools (SNS) educate children and young people with major neurological disabilities who are at high risk of oropharyngeal dysphagia (OD) and malnutrition (MN). We aimed to assess the prevalence of OD, MN, dehydration (DH), and oral health (OH) in students at an SNS. Methods: A cross-sectional observational study was conducted at SNS L’Arboç, Catalonia, Spain. We assessed (a) demographics, health status, comorbidities, and gross motor function classification system (GMFCS), (b) swallowing function, oral-motor evaluation, masticatory capacity, and EDACS classification for eating and drinking abilities, (c) nutritional and DH status (anthropometry, bioimpedance and dietary records), and (d) OH (Oral Hygiene Index Simplified). Results: A total of 33 students (mean age 13.3 years; 39.4% level V of GMFCS) were included. Main diagnosis was cerebral palsy at 57.6%. All students presented OD, 90.6% had impaired safety, 68.7% were at levels II–III of EDACS, and 31.3...
HBCUs have historically graduated a large percentage of the nation's African American teacher... more HBCUs have historically graduated a large percentage of the nation's African American teachers and have been credited with the capacity for preparing highly effective educators (thinkhbcu.org, 2007-2010). There has been little discussion, though, about using the same techniques to prepare candidates of all races, genders, and socioeconomic backgrounds to work in schools with varied student groups. In the Division of Education at one Southern University, candidates are an extremely diverse group enrolled in a range of undergraduate and graduate programs. The University's mission, to prepare candidates to assume roles of leadership and service, is especially important in the field of education and is fully connected to the Division's role in preparing all its candidates to work in urban schools with diverse populations. This article presents a plausible clinical model that seems effective in preparing teachers to educate diverse students and the pilot study that initiates ...
In the last decade, there was an impressive advance in the knowledge of the anatomy and physiolog... more In the last decade, there was an impressive advance in the knowledge of the anatomy and physiology of the melanin-concentrating hormone (MCH) neuronal system. However, its role in pathology is still not clear. MCH is a peptidergic neuromodulator synthesized by neurons whose somas are mainly located in the posterolateral hypothalamus and incerto-hypothalamic area. The MCHergic neurons project throughout the central nervous system innervating areas involved in several physiological functions. MCH exerts its biological effects acting through two metabotropic receptors. There are substantive experimental data suggesting that the MCHergic system is involved in the control of energy homeostasis, mood, and sleep. In the present study, we summarize data related to the role of MCH in these functions, as well as preclinical and clinical evidences showing that dysfunction of the MCHergic system might be involved in several medical disorders including obesity, central hypersomnia, mood disorder...
Urethane is a general anesthetic widely used in animal research. It is unique among anesthetics b... more Urethane is a general anesthetic widely used in animal research. It is unique among anesthetics because urethane anesthesia alternates between macroscopically distinct electrographic states: a slow-wave state that resembles NREM sleep (NREMure), and an activated state with features of both REM sleep and wakefulness (REMure). However, the relationship between urethane anesthesia and physiological sleep is still unclear. In this study, electroencephalography (EEG) and electromyography were recorded in chronically prepared rats during natural sleep-wake states and during urethane anesthesia. We subsequently analyzed the EEG signatures associated with the loss of consciousness and found that, in comparison to natural sleep-wake states, the power, coherence, directed connectivity and complexity of brain oscillations are distinct during urethane. We also demonstrate that both urethane states have clear EEG signatures of general anesthesia. Thus, despite superficial similarities that have ...
The sleep-wake cycle is constituted by three behavioral states: wakefulness (W), non-REM (NREM) a... more The sleep-wake cycle is constituted by three behavioral states: wakefulness (W), non-REM (NREM) and REM sleep. These states are associated with drastic changes in cognitive capacities, mostly determined by the function of the thalamo-cortical system, whose activity can be examined by means of intra-cranial electroencephalogram (iEEG). With the purpose to study in depth the basal activity of the iEEG in adult rats, we analyzed the spectral power and coherence of the iEEG during W and sleep in the paleocortex (olfactory bulb), and in neocortical areas. We also analyzed the laterality of the signals, as well as the influence of the light and dark phases. We found that the iEEG power and coherence of the whole spectrum were largely affected by behavioral states and highly dependent on the cortical areas recorded. We also determined that there are night/day differences in power and coherence during sleep, but not in W. Finally, we observed that, during REM sleep, intra-hemispheric cohere...
The states of sleep and wakefulness are critical physiological processes associated with differen... more The states of sleep and wakefulness are critical physiological processes associated with different brain patterns of activity. The intracranial electroencephalogram allows us to measure these changes, thus, it is a critical tool for its study. Recently, we showed that the electrocortical temporal complexity decreased from wakefulness to sleep. Nevertheless, the origin of this complex activity remains a controversial topic due to the existence of possible artifacts contaminating the brain signals. In this work, we showed that complexity decreases during sleep, independently of the electrode configuration employed. This fact strongly suggests that the basis for the behavioral-state differences in complexity does not have an extracranial origin; i.e., generated from the brain.
El reconocimiento y valoración del fondo de comercio es una cuestión que reviste cierta complejid... more El reconocimiento y valoración del fondo de comercio es una cuestión que reviste cierta complejidad, habiendo sido objeto de debate y discusión durante décadas. El objetivo de este trabajo es realizar un análisis de la normativa contable nacional e internacional respecto al fondo de comercio y contrastar su aplicación en una muestra de grupos de empresas cotizados en España, concretamente los que formaron parte del índice IBEX 35 entre 2005-2016.Los resultados obtenidos evidencian una mejora en la calidad de la información con el paso del tiempo, si bien detectamos que las entidades son más reacias a proporcionar cierta información tal como la relacionada con los factores cualitativos que justifican el reconocimiento del fondo de comercio. El trabajo analiza también el importe del deterioro del fondo de comercio registrado en las cuentas de pérdidas y ganancias de estas compañías, observando cantidades relativamente pequeñas y en muchos casos nulas, siendo el sector financiero el qu...
Background: Oropharyngeal dysphagia (OD) and malnutrition are highly prevalent in older patients ... more Background: Oropharyngeal dysphagia (OD) and malnutrition are highly prevalent in older patients that are discharged from general hospitals (47% and 30%, respectively). Aims: To develop a nutritional plan for these patients involving a triple adaptation of their traditional diet: (a) rheological adaptation (texture and viscosity) for safe deglutition, (b) nutritional adaptation (water, calories, and proteins), and (c) organoleptic adaptation to improve compliance. Methods: Two fluid viscosities (250 and 800 mPa·s) were selected according to previous studies on optimal viscosities in older patients. The British Dietetic Association food texture classification based on common clinical practice selected two food textures (thick purée and fork-mashable. Two levels of calorie protein enrichment were selected according to previous studies using the Mini Nutritional Assessment (MNA®). Results: The daily caloric-protein and hydric needs were established at 1750 kcal, 70 g protein, and 1750 ...
Neurons that utilize melanin-concentrating hormone (MCH) as a neuromodulator are localized in the... more Neurons that utilize melanin-concentrating hormone (MCH) as a neuromodulator are localized in the postero-lateral hypothalamus and incerto-hypothalamic area. These neurons project diffusely throughout the central nervous system and have been implicated in critical physiological processes, such as sleep. Unlike rodents, in the order carnivora as well as in humans, MCH exerts its biological functions through two receptors: MCHR-1 and MCHR-2. Hence, the cat is an optimal animal to model MCHergic functions in humans. In the present study, we examined the distribution of MCH-positive fibers in the brainstem of the cat. MCHergic axons with distinctive varicosities and boutons were heterogeneously distributed, exhibiting different densities in distinct regions of the brainstem. High density of MCHergic fibers was found in the dorsal raphe nucleus, the laterodorsal tegmental nucleus, the periaqueductal gray, the pendunculopontine tegmental nucleus, the locus coeruleus and the prepositus hyp...
Oropharyngeal dysphagia (OD) is a prevalent risk factor for malnutrition (MN) in older patients a... more Oropharyngeal dysphagia (OD) is a prevalent risk factor for malnutrition (MN) in older patients and both conditions are related to poor outcome. To explore the nutritional status in older patients with OD in a chronic and an acute clinical situation. We examined 95 older (≥70 years) patients with OD associated to chronic neurological diseases or aging, and 23 older patients with OD and acute community-acquired pneumonia (CAP) with videofluoroscopy; and 15 older people without OD. We collected nutritional status, measured with the Mini Nutritional Assessment (MNA(®)), anthropometric measurements, and biochemistry and bioimpedance for body composition. Functional status was assessed with the Barthel index. 1) Taking into consideration patients with OD with chronic conditions, 51.1% presented a MNA(®) ≤23.5; 16.7%, sarcopenia and a) reduced visceral and muscular protein compartments and fat compartment; b) muscular weakness c) intracellular water depletion, and d) reduced body weight. Patients with OD and MNA(®) ≤23 needed higher levels of nectar viscosity for a safe swallow and had increased oropharyngeal residue at spoon-thick viscosity. 2) Patients with OD and CAP, 69.5%, presented an MNA(®) ≤23.5 and 29.4% sarcopenia, the inflammatory response of the pneumonia adding to the more severe depletion in visceral protein and muscular mass. Prevalence of impaired nutritional status (malnutrition risk, and sarcopenia) among older patients with OD associated with either chronic or acute conditions is very high. In patients with OD and chronic diseases, poor nutritional status further impairs OD with an increase in oropharyngeal residue at spoon-thick viscosity. In the acute setting there is inflammation and an additional protein deficiency. These findings will help develop specific products both for OD and nutritional status in each specific clinical situation.
Neurons that utilize melanin-concentrating hormone (MCH) as neuromodulator are located in the lat... more Neurons that utilize melanin-concentrating hormone (MCH) as neuromodulator are located in the lateral hypothalamus and incerto-hypothalamic area. These neurons project throughout the central nervous system and play a role in sleep regulation. With the hypothesis that the MCHergic system function would be modified by the time of the day as well as by disruptions of the sleep-wake cycle, we quantified in rats the concentration of MCH in the cerebrospinal fluid (CSF), the expression of the MCH precursor (Pmch) gene in the hypothalamus, and the expression of the MCH receptor 1 (Mchr1) gene in the frontal cortex and hippocampus. These analyses were performed during paradoxical sleep deprivation (by a modified multiple platform technique), paradoxical sleep rebound and chronic sleep restriction, both at the end of the active (dark) phase (lights were turned on at Zeitgeber time zero, ZT0) and during the inactive (light) phase (ZT8). We observed that in control condition (waking and sleep ad libitum), Mchr1 gene expression was larger at ZT8 (when sleep predominates) than at ZT0, both in frontal cortex and hippocampus. In addition, compared to control, disturbances of the sleep-wake cycle produced the following effects: paradoxical sleep deprivation for 96 and 120h reduced the expression of Mchr1 gene in frontal cortex at ZT0. Sleep rebound that followed 96h of paradoxical sleep deprivation increased the MCH concentration in the CSF also at ZT0. Twenty-one days of sleep restriction produced a significant increment in MCH CSF levels at ZT8. Finally, sleep disruptions unveiled day/night differences in MCH CSF levels and in Pmch gene expression that were not observed in control (undisturbed) conditions. In conclusion, the time of the day and sleep disruptions produced subtle modifications in the physiology of the MCHergic system.
Objetivo. Analizar qué factores pueden influir en la decisión de reconocer o no pérdidas por dete... more Objetivo. Analizar qué factores pueden influir en la decisión de reconocer o no pérdidas por deterioro del fondo de comercio cuando se detecte que su valor neto contable excede de su importe recuperable. Metodología. Se aplicó un modelo de regresión logística multivariable sobre una muestra de sociedades cotizadas, todas ellas dominantes de grupos de empresas que presentaban cuentas consolidadas en España durante el período 2014- 2018. Resultados. Las pérdidas obtenidas por la entidad, deterioros contabilizados en ejercicios anteriores, al igual que el tamaño, son aspectos que influyen de forma positiva en el reconocimiento de deterioro de valor del fondo de comercio. Conclusiones. Este trabajo detecta cierto comportamiento discrecional por parte de los directivos derivado de la complejidad que conlleva la realización de la prueba de deterioro de valor del fondo de comercio, además de su falta de precisión.
Background: Special needs schools (SNS) educate children and young people with major neurological... more Background: Special needs schools (SNS) educate children and young people with major neurological disabilities who are at high risk of oropharyngeal dysphagia (OD) and malnutrition (MN). We aimed to assess the prevalence of OD, MN, dehydration (DH), and oral health (OH) in students at an SNS. Methods: A cross-sectional observational study was conducted at SNS L’Arboç, Catalonia, Spain. We assessed (a) demographics, health status, comorbidities, and gross motor function classification system (GMFCS), (b) swallowing function, oral-motor evaluation, masticatory capacity, and EDACS classification for eating and drinking abilities, (c) nutritional and DH status (anthropometry, bioimpedance and dietary records), and (d) OH (Oral Hygiene Index Simplified). Results: A total of 33 students (mean age 13.3 years; 39.4% level V of GMFCS) were included. Main diagnosis was cerebral palsy at 57.6%. All students presented OD, 90.6% had impaired safety, 68.7% were at levels II–III of EDACS, and 31.3...
HBCUs have historically graduated a large percentage of the nation's African American teacher... more HBCUs have historically graduated a large percentage of the nation's African American teachers and have been credited with the capacity for preparing highly effective educators (thinkhbcu.org, 2007-2010). There has been little discussion, though, about using the same techniques to prepare candidates of all races, genders, and socioeconomic backgrounds to work in schools with varied student groups. In the Division of Education at one Southern University, candidates are an extremely diverse group enrolled in a range of undergraduate and graduate programs. The University's mission, to prepare candidates to assume roles of leadership and service, is especially important in the field of education and is fully connected to the Division's role in preparing all its candidates to work in urban schools with diverse populations. This article presents a plausible clinical model that seems effective in preparing teachers to educate diverse students and the pilot study that initiates ...
In the last decade, there was an impressive advance in the knowledge of the anatomy and physiolog... more In the last decade, there was an impressive advance in the knowledge of the anatomy and physiology of the melanin-concentrating hormone (MCH) neuronal system. However, its role in pathology is still not clear. MCH is a peptidergic neuromodulator synthesized by neurons whose somas are mainly located in the posterolateral hypothalamus and incerto-hypothalamic area. The MCHergic neurons project throughout the central nervous system innervating areas involved in several physiological functions. MCH exerts its biological effects acting through two metabotropic receptors. There are substantive experimental data suggesting that the MCHergic system is involved in the control of energy homeostasis, mood, and sleep. In the present study, we summarize data related to the role of MCH in these functions, as well as preclinical and clinical evidences showing that dysfunction of the MCHergic system might be involved in several medical disorders including obesity, central hypersomnia, mood disorder...
Urethane is a general anesthetic widely used in animal research. It is unique among anesthetics b... more Urethane is a general anesthetic widely used in animal research. It is unique among anesthetics because urethane anesthesia alternates between macroscopically distinct electrographic states: a slow-wave state that resembles NREM sleep (NREMure), and an activated state with features of both REM sleep and wakefulness (REMure). However, the relationship between urethane anesthesia and physiological sleep is still unclear. In this study, electroencephalography (EEG) and electromyography were recorded in chronically prepared rats during natural sleep-wake states and during urethane anesthesia. We subsequently analyzed the EEG signatures associated with the loss of consciousness and found that, in comparison to natural sleep-wake states, the power, coherence, directed connectivity and complexity of brain oscillations are distinct during urethane. We also demonstrate that both urethane states have clear EEG signatures of general anesthesia. Thus, despite superficial similarities that have ...
The sleep-wake cycle is constituted by three behavioral states: wakefulness (W), non-REM (NREM) a... more The sleep-wake cycle is constituted by three behavioral states: wakefulness (W), non-REM (NREM) and REM sleep. These states are associated with drastic changes in cognitive capacities, mostly determined by the function of the thalamo-cortical system, whose activity can be examined by means of intra-cranial electroencephalogram (iEEG). With the purpose to study in depth the basal activity of the iEEG in adult rats, we analyzed the spectral power and coherence of the iEEG during W and sleep in the paleocortex (olfactory bulb), and in neocortical areas. We also analyzed the laterality of the signals, as well as the influence of the light and dark phases. We found that the iEEG power and coherence of the whole spectrum were largely affected by behavioral states and highly dependent on the cortical areas recorded. We also determined that there are night/day differences in power and coherence during sleep, but not in W. Finally, we observed that, during REM sleep, intra-hemispheric cohere...
The states of sleep and wakefulness are critical physiological processes associated with differen... more The states of sleep and wakefulness are critical physiological processes associated with different brain patterns of activity. The intracranial electroencephalogram allows us to measure these changes, thus, it is a critical tool for its study. Recently, we showed that the electrocortical temporal complexity decreased from wakefulness to sleep. Nevertheless, the origin of this complex activity remains a controversial topic due to the existence of possible artifacts contaminating the brain signals. In this work, we showed that complexity decreases during sleep, independently of the electrode configuration employed. This fact strongly suggests that the basis for the behavioral-state differences in complexity does not have an extracranial origin; i.e., generated from the brain.
El reconocimiento y valoración del fondo de comercio es una cuestión que reviste cierta complejid... more El reconocimiento y valoración del fondo de comercio es una cuestión que reviste cierta complejidad, habiendo sido objeto de debate y discusión durante décadas. El objetivo de este trabajo es realizar un análisis de la normativa contable nacional e internacional respecto al fondo de comercio y contrastar su aplicación en una muestra de grupos de empresas cotizados en España, concretamente los que formaron parte del índice IBEX 35 entre 2005-2016.Los resultados obtenidos evidencian una mejora en la calidad de la información con el paso del tiempo, si bien detectamos que las entidades son más reacias a proporcionar cierta información tal como la relacionada con los factores cualitativos que justifican el reconocimiento del fondo de comercio. El trabajo analiza también el importe del deterioro del fondo de comercio registrado en las cuentas de pérdidas y ganancias de estas compañías, observando cantidades relativamente pequeñas y en muchos casos nulas, siendo el sector financiero el qu...
Background: Oropharyngeal dysphagia (OD) and malnutrition are highly prevalent in older patients ... more Background: Oropharyngeal dysphagia (OD) and malnutrition are highly prevalent in older patients that are discharged from general hospitals (47% and 30%, respectively). Aims: To develop a nutritional plan for these patients involving a triple adaptation of their traditional diet: (a) rheological adaptation (texture and viscosity) for safe deglutition, (b) nutritional adaptation (water, calories, and proteins), and (c) organoleptic adaptation to improve compliance. Methods: Two fluid viscosities (250 and 800 mPa·s) were selected according to previous studies on optimal viscosities in older patients. The British Dietetic Association food texture classification based on common clinical practice selected two food textures (thick purée and fork-mashable. Two levels of calorie protein enrichment were selected according to previous studies using the Mini Nutritional Assessment (MNA®). Results: The daily caloric-protein and hydric needs were established at 1750 kcal, 70 g protein, and 1750 ...
Neurons that utilize melanin-concentrating hormone (MCH) as a neuromodulator are localized in the... more Neurons that utilize melanin-concentrating hormone (MCH) as a neuromodulator are localized in the postero-lateral hypothalamus and incerto-hypothalamic area. These neurons project diffusely throughout the central nervous system and have been implicated in critical physiological processes, such as sleep. Unlike rodents, in the order carnivora as well as in humans, MCH exerts its biological functions through two receptors: MCHR-1 and MCHR-2. Hence, the cat is an optimal animal to model MCHergic functions in humans. In the present study, we examined the distribution of MCH-positive fibers in the brainstem of the cat. MCHergic axons with distinctive varicosities and boutons were heterogeneously distributed, exhibiting different densities in distinct regions of the brainstem. High density of MCHergic fibers was found in the dorsal raphe nucleus, the laterodorsal tegmental nucleus, the periaqueductal gray, the pendunculopontine tegmental nucleus, the locus coeruleus and the prepositus hyp...
Oropharyngeal dysphagia (OD) is a prevalent risk factor for malnutrition (MN) in older patients a... more Oropharyngeal dysphagia (OD) is a prevalent risk factor for malnutrition (MN) in older patients and both conditions are related to poor outcome. To explore the nutritional status in older patients with OD in a chronic and an acute clinical situation. We examined 95 older (≥70 years) patients with OD associated to chronic neurological diseases or aging, and 23 older patients with OD and acute community-acquired pneumonia (CAP) with videofluoroscopy; and 15 older people without OD. We collected nutritional status, measured with the Mini Nutritional Assessment (MNA(®)), anthropometric measurements, and biochemistry and bioimpedance for body composition. Functional status was assessed with the Barthel index. 1) Taking into consideration patients with OD with chronic conditions, 51.1% presented a MNA(®) ≤23.5; 16.7%, sarcopenia and a) reduced visceral and muscular protein compartments and fat compartment; b) muscular weakness c) intracellular water depletion, and d) reduced body weight. Patients with OD and MNA(®) ≤23 needed higher levels of nectar viscosity for a safe swallow and had increased oropharyngeal residue at spoon-thick viscosity. 2) Patients with OD and CAP, 69.5%, presented an MNA(®) ≤23.5 and 29.4% sarcopenia, the inflammatory response of the pneumonia adding to the more severe depletion in visceral protein and muscular mass. Prevalence of impaired nutritional status (malnutrition risk, and sarcopenia) among older patients with OD associated with either chronic or acute conditions is very high. In patients with OD and chronic diseases, poor nutritional status further impairs OD with an increase in oropharyngeal residue at spoon-thick viscosity. In the acute setting there is inflammation and an additional protein deficiency. These findings will help develop specific products both for OD and nutritional status in each specific clinical situation.
Neurons that utilize melanin-concentrating hormone (MCH) as neuromodulator are located in the lat... more Neurons that utilize melanin-concentrating hormone (MCH) as neuromodulator are located in the lateral hypothalamus and incerto-hypothalamic area. These neurons project throughout the central nervous system and play a role in sleep regulation. With the hypothesis that the MCHergic system function would be modified by the time of the day as well as by disruptions of the sleep-wake cycle, we quantified in rats the concentration of MCH in the cerebrospinal fluid (CSF), the expression of the MCH precursor (Pmch) gene in the hypothalamus, and the expression of the MCH receptor 1 (Mchr1) gene in the frontal cortex and hippocampus. These analyses were performed during paradoxical sleep deprivation (by a modified multiple platform technique), paradoxical sleep rebound and chronic sleep restriction, both at the end of the active (dark) phase (lights were turned on at Zeitgeber time zero, ZT0) and during the inactive (light) phase (ZT8). We observed that in control condition (waking and sleep ad libitum), Mchr1 gene expression was larger at ZT8 (when sleep predominates) than at ZT0, both in frontal cortex and hippocampus. In addition, compared to control, disturbances of the sleep-wake cycle produced the following effects: paradoxical sleep deprivation for 96 and 120h reduced the expression of Mchr1 gene in frontal cortex at ZT0. Sleep rebound that followed 96h of paradoxical sleep deprivation increased the MCH concentration in the CSF also at ZT0. Twenty-one days of sleep restriction produced a significant increment in MCH CSF levels at ZT8. Finally, sleep disruptions unveiled day/night differences in MCH CSF levels and in Pmch gene expression that were not observed in control (undisturbed) conditions. In conclusion, the time of the day and sleep disruptions produced subtle modifications in the physiology of the MCHergic system.
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