Search results for " BURDEN"

showing 10 items of 325 documents

From accrued to paid income tax: A review of effective tax rate calculation

2019

Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…

lcsh:Accounting. BookkeepingTax burden:6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas [CDU]Tipo impositivo efectivoAccountingPresión fiscalContabilización del impuesto sobre beneficioslcsh:Financelcsh:HG1-9999lcsh:HF5601-5689Accounting for income taxAverage effective tax rateRevista de Contabilidad
researchProduct

Relationship between subjective and objective burden in family caregivers of Alzheimer patients

2017

The aim of this work is to determine the role that social support, coping, optimism, quality of life, resilience and life satisfaction have on the relationship between objective and subjective burden on family caregivers of Alzheimer patients. Method: Participants: 140 caregivers of Alzheimer patients. Instruments: Sociodemographic Data; CBI Caregiver Burden Scale; COPE Coping Styles Scale; DUKE.UNC Social Support Scale; LOT-R, Life Orientation TestRevised; QOLLTI-F, Quality of Life in Life Threatening Illness Scale–Family Carers Version; CD-RISC, Connor-Davidson Resilience Scale; SWLS, Satisfaction with Life Scale. Procedure: Implementation of scales in an individual, voluntary, anonymous …

lcsh:R5-920Coping (psychology)Family caregiversmedia_common.quotation_subjectLife satisfactionCaregiver burden03 medical and health sciencesSocial support0302 clinical medicineOptimismInformed consentLife threatening illness030212 general & internal medicinelcsh:Medicine (General)Psychology030217 neurology & neurosurgeryClinical psychologymedia_commonEuropean Journal of Health Research
researchProduct

Perceived physical health in family caregivers of Alzheimer patients: Mediator variables

2017

The aim of this work is to know the mediating role of such variables as social support and cope as other associated with Positive Psychology in family caregivers of Alzheimer patients. Method: Participants: 140 caregivers of Alzheimer patients. Instruments: Sociodemographic data; CBI Caregiver Burden Scale; COPE Coping Styles Scale; DUKE.UNC Social Support Scale; QOLLTI-F, Quality of Life in Life Threatening Illness Scale–Family Carers Version; SHS, Subjective Happiness Scale; SWLS, Satisfaction with Life Scale. Results: The most relevant results refer to the partial mediating role of happiness, quality of life and life satisfaction variables between subjective burden and perceived physical…

lcsh:R5-920Family caregiversmedia_common.quotation_subject05 social sciencesLife satisfactionCaregiver burden03 medical and health sciencesSocial support0302 clinical medicineQuality of life (healthcare)Scale (social sciences)Happiness0501 psychology and cognitive sciencesPositive psychologyPsychologylcsh:Medicine (General)030217 neurology & neurosurgery050104 developmental & child psychologyClinical psychologymedia_commonEuropean Journal of Health Research
researchProduct

Mutant HRAS as novel target for MEK and mTOR inhibitors.

2015

HRAS is a frequently mutated oncogene in cancer. However, mutant HRAS as drug target has not been investigated so far. Here, we show that mutant HRAS hyperactivates the RAS and the mTOR pathway in various cancer cell lines including lung, bladder and esophageal cancer. HRAS mutation sensitized toward growth inhibition by the MEK inhibitors AZD6244, MEK162 and PD0325901. Further, we found that MEK inhibitors induce apoptosis in mutant HRAS cell lines but not in cell lines lacking RAS mutations. In addition, knockdown of HRAS by siRNA blocked cell growth in mutant HRAS cell lines. Inhibition of the PI3K pathway alone or in combination with MEK inhibitors did not alter signaling nor had an imp…

mTOR inhibitorMutantBlotting Western610 Medicine & healthApoptosisMice SCIDCell LineProto-Oncogene Proteins p21(ras)chemistry.chemical_compoundCell Line TumorNeoplasmsMedicineAnimalsHumansHRASHRAS mutationsProtein Kinase InhibitorsPI3K/AKT/mTOR pathwayCell ProliferationGeneticsMitogen-Activated Protein Kinase KinasesMEK inhibitorOncogeneCell growthbusiness.industryMEK inhibitorTOR Serine-Threonine KinasesDiphenylamineXenograft Model Antitumor AssaysTumor Burdenlung cancer10219 Clinic for Gastroenterology and HepatologyCell Transformation NeoplasticOncologychemistry10032 Clinic for Oncology and HematologyBenzamidesMutationCancer researchbladder cancer2730 OncologyBenzimidazolesRNA InterferenceSignal transductionGrowth inhibitionbusinessSignal TransductionResearch PaperOncotarget
researchProduct

Aiuti di Stato all’interno di uno stesso gruppo societario: profili sostanziali e processuali

2022

The essay deals with a State aid case between companies belonging to the same corporate group. To clarify the concepts of ‘State resources’ and the misure imputable to the State, the essay suggests framing the concrete case within the framework of the so-called “in-house” company. This does not rule out the application of the private investor test in normal market conditions, which – if disregarded – can overcome the indistinction typical of “in-house” companies.

measure imputable to the State and ‘economic advantageConcepts of ‘State resources measure imputable to the State and ‘economic advantagePrivate investor testSettore IUS/10 - Diritto AmministrativoBurden of proofSettore IUS/14 - Diritto dell'Unione EuropeaState aid in the Air transport sector; Concepts of ‘State resources; measure imputable to the State and ‘economic advantage; Private investor test; Burden of proof; Intensity of judicial reviewIntensity of judicial reviewState aid in the Air transport sectorConcepts of ‘State resources
researchProduct

Absolute targets for HCV elimination and national health policy paradigms: Foreseeing future requirements

2021

The World Health Organization (WHO) targets for eliminating HCV by 2030 may be overambitious for many high-income countries. Recent analyses (ie, data from 2017 to 2019) show that only 11 countries are on track for meeting WHO’s elimination targets. For a country to be truly on track, it is important that the majority of infected individuals be identified and treated. There is still a need for country and population-specific evaluations within the different HCV screening and treatment strategies available, in order to assess their cost-effectiveness and sustainability and support an evidence-based policy for HCV elimination. Any health policy model is affected by the diversity and quality o…

media_common.quotation_subjectWorld Health Organizationdisease burden03 medical and health sciences0302 clinical medicineOrder (exchange)PandemicHumansQuality (business)Disease EradicationSet (psychology)Disease burdenHealth policymedia_commonPublic economicsHepatologyHCV screeningHealth PolicymicroeliminationCOVID-19Hepatitis CWHO targetHCV elimination030220 oncology & carcinogenesisSustainability030211 gastroenterology & hepatologyBusinessHumanDiversity (politics)Liver International
researchProduct

Burden of illness of progressive familial intrahepatic cholestasis in the US, UK, France, and Germany: study rationale and protocol of the PICTURE st…

2021

Background: Progressive familial intrahepatic cholestasis (PFIC) is an ultra-rare disease with a considerable burden on pediatric patients and their caregivers, impacting quality of life (QoL). The mortality rates highlight a significant need for efficacious treatments. Real-world data on associated costs and QoL are needed to gauge the potential impact of new pharmacological treatments. Methods: Clinical and socio-economic burden of PFIC on patients/caregivers, health systems, and society will be assessed. Patient/caregiver- and physician-level retrospective cross-sectional data will be collected from the US, UK, France, and Germany, for PFIC types 1, 2, 3. A representative sample of physi…

medicine.medical_specialtyATP Binding Cassette Transporter Subfamily BCaregiver BurdenDiseaseCholestasis Intrahepatic03 medical and health sciences0302 clinical medicineQuality of lifeCost of IllnessSurveys and QuestionnairesMedicineHumansPharmacology (medical)030212 general & internal medicineCase report formDisease burdenHealth policyRetrospective Studiesbusiness.industry030503 health policy & servicesHealth PolicyMortality rateProgressive familial intrahepatic cholestasisHealth technologyGeneral Medicinemedicine.diseaseCross-Sectional StudiesSocioeconomic FactorsFamily medicineQuality of Life0305 other medical sciencebusinessDelivery of Health Care
researchProduct

Exploring why global health needs are unmet by research efforts: the potential influences of geography, industry and publication incentives

2020

[Background]: It has been well established that research is not addressing health needs in a balanced way — much more research is conducted on diseases with more burden in high-income countries than on those with more burden in lower-income countries. In this study, we explore whether these imbalances persist and inquire about the possible influence of three factors, namely geography, industry and publication incentives.

medicine.medical_specialtyBiomedical ResearchDrug IndustryInternational Cooperationburden of diseaseGlobal Health050905 science studiesunmet health needspharmaceutical industryHealth administrationresearch evaluation03 medical and health sciences0302 clinical medicineCost of IllnessDevelopment economicsGlobal healthmedicineHumansAttention030212 general & internal medicinepublication incentivesDeveloping CountriesHealth policyDisease burdenPublishingHealth Services Needs and DemandMotivationPublic SectorGeographyHealth Prioritiesbusiness.industryDeveloped CountriesResearchHealth PolicyPublic healthlcsh:Public aspects of medicine05 social sciencesPublic sectorHealth services researchlcsh:RA1-1270ClassificationResearch PersonnelIncentiveresearch prioritiesBibliometricsJournal Impact Factor0509 other social sciencesbusiness
researchProduct

New Sub-Phenotyping of Subjects at High Risk of Type 2 Diabetes: What Are the Potential Clinical Implications?

2021

Prediabetes is defined as a condition of abnormal glucose metabolism, characterised by plasma glucose above normal range but not as high as required for the diagnosis of diabetes mellitus (DM). It represents a heterogeneous entity of intermediate glucose metabolism, including impaired fasting glucose, impaired glucose tolerance, and borderline glycated haemoglobin. Prediabetes is being increasingly recognised as an important metabolic state not only predisposing to a higher probability of future progression to DM, but also to an increased risk of different micro- and macrovascular complications. The recently proposed sub-phenotyping of individuals at increased risk of type 2 DM, which disti…

medicine.medical_specialtyCardiovascular disease Diabetes mellitus Kidney disease Precision medicine Prediabetes Type 2 diabetes mellitusEndocrinology Diabetes and Metabolism030209 endocrinology & metabolismType 2 diabetes030204 cardiovascular system & hematologyImpaired glucose tolerance03 medical and health sciencesDiabetes mellitus0302 clinical medicineDiabetes mellitusInternal medicineType 2 diabetes mellitusInternal MedicineMedicinePrediabetesDisease burdenbusiness.industryPrecision medicineType 2 Diabetes MellitusKidney diseaseCardiovascular diseasemedicine.diseaseImpaired fasting glucoseCommentarybusinessPrediabetesKidney diseaseDiabetes Therapy
researchProduct

Phenotypic Variability and Disparities in Treatment and Outcomes of Childhood Arthritis Throughout the World: Results from the EPOCA Study

2018

Background: The characteristics and burden of childhood arthritis have never been studied on a worldwide basis. We aimed to investigate prevalence of disease categories, treatment modalities and disease status across different geographic areas. Methods: International paediatric rheumatologists were asked to enrol a consecutive sample of children with juvenile idiopathic arthritis. Each patient underwent retrospective and cross-sectional assessments, including parent-reported outcomes. Level of disease activity and damage were correlated with wealth of the country, expressed as gross domestic product per capita. Findings: Between 2011 and 2016, 9,081 patients were enrolled at 130 centres in …

medicine.medical_specialtyDisease statusbusiness.industryChildhood arthritisPublic healthDeclarationmedicine.diseaseCONSECUTIVE SAMPLEInformed consentFamily medicinemedicinebusinessBristol-MyersDisease burdenSSRN Electronic Journal
researchProduct