Luis Alberto Malvárez Pascual

ORCID: 0000-0003-2191-1594
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About
Contact & Profiles
Research Areas
  • Finance, Taxation, and Governance
  • Corporate Taxation and Avoidance
  • Taxation and Legal Issues
  • Comparative International Legal Studies
  • Business, Education, Mathematics Research
  • Accounting and Financial Management
  • Administrative Law and Governance
  • Latin American Legal and Economic Studies
  • Comparative constitutional jurisprudence studies
  • Chromosomal and Genetic Variations
  • Legal processes and jurisprudence
  • Banana Cultivation and Research
  • Insect Resistance and Genetics
  • Human Rights and Immigration
  • Heat shock proteins research
  • Insect and Pesticide Research
  • Family and Matrimonial Law
  • Traditional and Medicinal Uses of Annonaceae
  • Genetic diversity and population structure
  • Asthma and respiratory diseases
  • Physiological and biochemical adaptations
  • Postharvest Quality and Shelf Life Management
  • Labor Law and Work Dynamics
  • Plant Reproductive Biology
  • Taxation and Compliance Studies

Universidad de Huelva
2003-2025

Instituto de Microcirugía Ocular
2023

Universitat de València
1988-2019

Universidad de Granada
1979-2005

Eunice Kennedy Shriver National Institute of Child Health and Human Development
1996

Université de Tours
1991

El TS ha ratificado en las sentencias que son objeto del presente comentario el criterio mantenido la Administración tributaria relación con tributación de sociedades formación. Se concluye que, si al final periodo impositivo una sociedad no está inscrita Registro Mercantil, es contribuyente IS, por lo rentas obtenidas desde inicio sus actividades económicas se deberán imputar a los socios virtud régimen atribución rentas. No obstante, trabajo muestra crítico esta conclusión, pues considera...

10.51302/rcyt.2025.24111 article ES cc-by-nc-nd Revista de Contabilidad y Tributación CEF 2025-01-08

A pesar del riesgo en los ámbitos contable y fiscal que supone el mantenimiento largo plazo de la cuenta efectivo con socios, se trata una práctica habitual empresa española. Este artículo centra las diferentes soluciones pueden ser utilizadas para eliminar saldo deudor 551 y, por tanto, minimización consecuencias contables fiscales podrían producir sociedad sus socios. Para ello, lleva a cabo un doble análisis desde enfoque. Concretamente, estudian está continúa funcionamiento, así como...

10.51302/rcyt.2025.22477 article ES cc-by-nc-nd Revista de Contabilidad y Tributación CEF 2025-02-14

Forty-six strains derived from American and French natural populations of Drosophila melanogaster were tested for the presence activity hobo elements by using Southern blotting a gonadal dysgenesis assay. The oldest available exhibited weak detectable hybridization to hobo-element probe revealed neither hobo-activity potential nor hobo-repression potential. In contrast, all recently collected harbored sequences strong but no On basis restriction-enzyme analysis, old appear have numerous...

10.1093/oxfordjournals.molbev.a040649 article EN Molecular Biology and Evolution 1991-05-01

SummaryTotal soluble solids (TSS) and pH were determined in cherimoya fruit (Annona cher- imola Mill.) stored at several temperatures. TSS increased from about 8.3° Brix to 22° during 4 d of ripening 22°C. At the same time pulp declined 6.2 4.3. Similar values pH, not reached until tenth day 12°C. Fruit 4°C underwent a slower increase decrease was less than 1 unit. Storage 1°C for 27 did modify by only 2° Brix. Chilling injury dependent on length temperature storage. rewarmed 22°C after...

10.1080/14620316.1994.11516475 article EN Journal of Horticultural Science 1994-01-01

ADVERTISEMENT RETURN TO ISSUEPREVArticleNEXTEthylene in cherimoya fruit (Annona cherimola Mill.) under different storage conditionsJose M. Lahoz, Margarita. Gutierrez, Maria del Mar. Sola, Rafael. Salto, Luis. Pascual, Marina. Martinez-Cayuela, and Alberto VargasCite this: J. Agric. Food Chem. 1993, 41, 5, 721–723Publication Date (Print):May 1, 1993Publication History Published online1 May 2002Published inissue 1...

10.1021/jf00029a008 article EN Journal of Agricultural and Food Chemistry 1993-05-01

Drosophila melanogaster resistance against the parasitoid wasp Leptopilina boulardi is under control of a single gene (Rlb), with two alleles, resistant one being dominant. Using strains bearing deletions, we previously demonstrated that 55E2-E6; 55F3 region on chromosome 2R involved in phenomenon. In this paper, first restricted Rlb containing by mapping at molecular level breakpoints Df(2R)Pc66, Df(2R)P34 and Df(2R)Pc4 deficiencies, using both chromosomal situ hybridization Southern...

10.1017/s001667230600841x article EN Genetics Research 2006-10-01

The transposable element hobo has been introduced into the previously empty Drosophila melanogaster strain Hikone so that its dynamics can be followed and it compared with P element. Five transformed lines were over 58 generations. results highly dependent on culture temperature, spread of being more efficient at 25 degrees C. multiplication sequences resulted in a change features these system hybrid dysgenesis. number elements remained low (two to seven copies) insertions always...

10.1093/oxfordjournals.molbev.a040251 article EN Molecular Biology and Evolution 1995-09-01

Heat shock response was investigated in three species of the obscura group Drosophila genus (D. subobscura, D. guanche, and madeirensis) by chromosome cytology analysis [ 3 H]uridine labeling. A set eight puffs (2C, 15DE, 18C, 27A, 31CD, 85AB, 89A, 94A) were induced after heat treatments each species; 94A most heavily labeled autoradiograms conditions. From situ results using major genes melanogaster as a probe, it inferred that 94A, 27A loci are homologous to loci, which contain, HSP82,...

10.1139/g92-132 article EN Genome 1992-10-01

Isozymes have been used as genetic markers to characterize seven Spanish cherimoya (Annona cherimola Mill.) cultivars. Fifteen enzyme systems were analyzed. Ten varied [aconitase (ACO, EC 4.2.1.3), alcohol dehydrogenase (ADH, 1.1.1.1), glutamate oxalacetate transaminase (GOT, 2.6.1.1), isocitrate (IDH, 1.1.1.42), leucine aminopeptidase (LAP, 3.4.11.1), malate (MDH, 1.1.1.37), phosphoglucose isomerase (PGI, 5.3.1.9), phosphoghtcomutase (PGM, 2.7.5.1), shikimate (SKDH, 1.1.1.25), and triose...

10.21273/hortsci.28.8.845 article EN HortScience 1993-08-01

This study is an attempt to trace the fate of hobo elements in genomes E strains Drosophila melanogaster that have been transfected with pHFL1, a plasmid containing autonomous . Such long-term population studies (over 105 generations) could be very useful for better understanding and genomic dynamics transposable their pattern insertions. Molecular analyses lines were performed using Southern blots Xho I-digested DNAs. The complete element was observed all six injected lines. In two we...

10.1017/s0016672398003127 article EN Genetics Research 1998-04-01

A Spanish-language questionnaire designed for measuring the impact of asthma on quality life in adults was developed. It derived, by application a rigorous translation protocol, from previously validated, English-language Asthma Quality Life (AQL) which had been developed Australia. The aim this study to evaluate psychometric properties Spanish AQL using cross-sectional and longitudinal design. Two hundred ninety-four clinically stable subjects with (168 women, mean baseline forced...

10.3109/02770909809071005 article EN Journal of Asthma 1998-01-01

Hobo is one of the three Drosophila melanogaster transposable elements, together with P and I that seem to have recently invaded genome this species. Surveys presence hobo in strains from different geographical temporal origins shown collected contain complete deleted elements high sequence similarity (H strains), but old lack (E strains). Besides canonical sequences, both H E show other poorly known hobo-related sequences. In present work, we analyze presence, cytogenetic location,...

10.1093/oxfordjournals.molbev.a003939 article EN Molecular Biology and Evolution 2001-08-01

SUMMARYThe analysis of the meiotic behaviour PMCs Dipcadi serotinum (Liliaceae) (2n = 8 + 0–4 B) revealed an unusually high frequency several types abnormalities: chromosome breakage, pairing failure chromosomes, irregular anaphase segregations etc. The possible origin these abnormalities is discussed in relation to other characteristics genetic system this species, as existence gene duplication phenomena.

10.1080/00087114.1981.10796910 article EN Caryologia 1981-01-01
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