Espesores de la Facies Keuper en la Rama Castellana de la Cordillera Ibérica , Prebético y Subbético frontal

Durante el período comprendido entre junio de 1988 y de 1989, una UTE de ADARO-INTECSA se dedicó a la realización del Proyecto denominado Ibérica-Levante, dentro del Proyecto ERA de la Empresa Nacional de Residuos Radiactivos (ENRESA), destinado a la búsqueda de emplazamientos rocosos aptos para un eventual almacenamiento, fundamentalmente en las intercalaciones de halita de la facies Keuper. Este artículo recoge parte de las conclusiones obtenidas

Accounting valuation of foreign investment: the case of the National Telephone Company of Spain and the net amount invested (1924-1932)

En España, ha tenido especial importancia la participación de capital extranjero en la modernización industrial a finales del siglo XIX y principios del siglo XX. Sin embargo, en este periodo la literatura en Historia de la Contabilidad ha prestado escasa atención a las prácticas contables relacionadas con la valoración de la inversión extranjera y en especial en empresas concesionarias de servicios públicos del Estado. En consecuencia, el trabajo tiene como objeto describir las prácticas y exponer las críticas realizadas a la valoración contable de la inversión realizada por la “Compañía Telefónica Nacional de España” (CTNE), subsidiaria de norteamericana “International Telephone and Telegraph Corporation” (ITT), a efectos del rescate por el Estado y denominada “Cantidad Neta invertida”. El análisis se lleva a cabo desde el inicio de la concesión monopolista del servicio telefónico nacional otorgada durante la Dictadura de Primo de Rivera en 1924 hasta 1932, cuando durante la Segunda República se intentó a través de un Proyecto de Ley declarar nula e ilegal la concesión y proceder a su incautación. Los resultados del trabajo identifican las prácticas contables sobre la cantidad neta invertida llevadas a cabo por la CTNE y su divulgación en las memorias anuales. Asimismo, se exponen las principales críticas realizadas en cuanto a la valoración contable de esta partida, resaltando la insuficiente depreciación contable de las infraestructuras telefónicas, la inclusión de ciertos gastos amortizables como el impuesto del Timbre o los costes imputados a las infraestructuras en el momento de su adquisición.nineteenth and early twentieth century in Spain. However, in this period Accounting History literature has paid little attention to accounting practices related to the valuation of foreign investment and especially to state concessions. Accordingly, the objective of the paper is to describe the practices and expose the criticisms of the accounting valuation of the named “net amount invested” by "National Telephone Company of Spain" (CTNE), a subsidiary of the American "International Telephone and Telegraph Corporation" (ITT). The analysis is conducted from the beginning of the state-granted monopoly provided 1924, during the dictatorship of Primo de Rivera, until 1932, when the Second Republic pushed through a bill to cancel the concession. The results of the study identified the accounting practices of the net amount invested undertaken by the CTNE and its disclosure in the annual report. Also, the main criticisms among contemporaries are discussed, highlighting the inadequate accounting depreciation of the telephone infrastructure, the capitalization of certain tax expenses and the overvaluation of some infrastructure assets at the time of acquisition

Development and validation of a software application to analyze thermal and kinematic multimodels of Stirling engines

The work developed presents, for the first time, a tool to analyze all the thermodynamic models used in the study and development of Stirling engines: isothermal, ideal adiabatic and adiabatic with losses, combined adiabatic thermodynamic with finite speed (CAFS), thermodynamic with finite speed (FST), ideal polytropic and polytropic with losses (PSVL), allowing a comparative study of them. This software (ASCE-UMA), designed and implemented in a Matlab GUI® allows to obtain the operating parameters of these engines, calculating the thermodynamic parameters, power output and efficiency. Additionally, the thermodynamic models can be evaluated with different me- chanical configurations, for which different drive mechanisms are implemented: Sinusoidal, Alfa Ross yoke types, Alfa Ross V yoke, Beta rhombic type and free piston Stirling engine (FPSE). Thermoacoustic and other, models could be analyzed by virtue of their similarity of movement with some of the implemented models. In the same way, ASCE-UMA allows the study of various exchanger configurations, as well as various regenerator models. The versatility of ASCE-UMA allows the development analysis of all the fundamental elements of a new prototype as well as the analysis of experimental data by performing a customized and detailed calculation. To test the effectiveness of ASCE-UMA, its performance is verified by analyzing Ross Yoke D-90 models and a GM GPU-3 engine. This is a tool that allows to analyze and comparing the different models and the different existing mechanisms for the multiple configurations of Stirling engines in an easy and intuitive application with a high-quality graphical interface.Partial funding for open access charge: Universidad de Málaga / CBU

Influence of the Type of Diet on the Incidence of Pathogenic Factors and Antibiotic Resistance in Enterococci Isolated from Faeces in Mice

A comparative study on potential risks was carried out in a collection of 50 enterococci isolated from faeces of mice fed a standard or a high-fat diet enriched with extra virgin olive oil, refined olive oil or butter, at the beginning, after six weeks and after twelve weeks of experiments. Strains were biochemically assessed and genetically characterized. E. faecalis and E. casseliflavus were the most frequently isolated species in any diet and time points. Apart from the fact of not having isolated any strain from the virgin olive oil group during the last balance, we found statistically significant differences (p < 0.05) among the diets in the percentage of antibiotic resistance and in the presence of the enterococcal surface protein gene (esp), as well as a tendency (p < 0.1) for the presence of the tyrosine decarboxylase gene (tdc) to increase over time in the group of isolates from the standard diet. When the resistance of the strains to virgin or refined olive oil was studied, only the group of enterococci from high fat diets showed a significantly higher percentage of resistance to refined olive oil (p < 0.05), while both types of oil equally inhibited those isolated from the standard diet (p > 0.05).This research was funded by University of Jaén (PP2009/13/03) (to IP) and Junta de Andalucía (PI Excelencia_2010 AGR 6340) (to M.M.-C)

Atmospheric climatic observations and instrumental reconstructions over the Iberian Peninsula I: development of high-quality climatic time series

Special Issue on climate over the Iberian Peninsula: an overview of CLIVAR-Spain coordinated science

Battery-Less Industrial Wireless Monitoring and Control System for Improved Operational Efficiency

An industrial wireless monitoring and control system, capable of supporting energyharvesting devices through smart sensing and network management, designed for improving electrorefinery performance by applying predictive maintenance, is presented. The system is self-powered from bus bars, and features wireless communication and easy-to-access information and alarms. With cell voltage and electrolyte temperature measurements, the system enables real-time cell performance discovery and early reaction to critical production or quality disturbances such as short-circuiting, flow blockages, or electrolyte temperature excursions. Field validation shows an increase in operational performance of 30% (reaching 97%) in the detection of short circuits, which, thanks to a neural network deployed, are detected, on average, 10.5 h earlier compared to the traditional methodology. The developed system is a sustainable IoT solution, being easy to maintain after its deployment, and providing benefits of improved control and operation, increased current efficiency, and decreased maintenance costs.The authors would like to thank the Technological Corporation of Andalusia (CTA) and Atlantic Copper S.L.U. company for funding this research under projects 19/1008 and 22/1077

Fragmentation and Connectivity of Island Forests in Agricultural Mediterranean Environments: A Comparative Study between the Guadalquivir Valley (Spain) and the Apulia Region (Italy)

Habitat loss and fragmentation are considered some the main threats to biodiversity. Original forests have suffered an accentuated fragmentation and agricultural homogenization, leaving only some areas of natural vegetation, relegated to strongly anthropized disconnected patches (island forests, IFs) in a hostile matrix. These patches of original vegetation could be the key for the design and management of ecological corridors to promote species migration, an essential strategy for meeting the consequences of Global Change. This study proposes a comparative analysis of the fragmentation and connectivity of IFs of Quercus in two typically Mediterranean areas of predominantly agricultural use: the Guadalquivir valley (Spain) and the Apulia region (Italy). A retrospective comparison is also carried out in the Guadalquivir valley. The aim is to develop an objective new methodology to locate the patches of most interest using quantitative and qualitative data. Reference cartography of current island forests of Quercus species was developed from several digital sources and validated with orthoimages and field observations. Fragmentation analysis was based on graph structures using the software Conefor 2.6, a reliable tool for assessment of the role of patches in the landscape. Area and distance were used as node and connector values. Dispersion distance was established as 500 m, based on the maximum dispersion of acorns. Results indicate that the Guadalquivir valley has suffered an intensive fragmentation in recent decades. Both the Guadalquivir and Apulia regions host some IFs with the relevant potential to contribute as core habitats in the creation of connections to other natural protected sites. Many residual IFs in the landscape could contribute as stepping stones in the design and management of ecological corridors. Our methodology highlights the value of IFs to develop assessment strategies using homogenized available digital cartography and common criteria for the dispersion distances in graph theory analysis. The application of this new methodology could help in the management of protected sites using highly fragmented areas to allow the species movement through inhospitable landscapes in a unique opportunity to connect the different protected areasThis research was funded by the Council of Economy, Innovation, Science and Employment of the Andalusian Government in the framework of the Project “Modelo espacial de distribución de las quercíneas y otras formaciones forestales de Andalucía: una herramienta para la gestión y la conservación del patrimonio natural” (Code P10-RNM-6013) and by FEDER, Junta de Andalucía— Consejería de Economía y Conocimiento. Proyecto UHU-126283

European tourism demand for Andalucía measured through hotel accommodation in 2017: a gravity model

La demanda turística sobre Andalucía (región al sur de España), desde los países europeos, es medida a través del número de turistas alojados en establecimientos hoteleros, para el año 2017. Un modelo econométrico de gravedad sencillo explica dicha demanda, usando elasticidades, a través del PIB de cada país y de la distancia en kilómetros desde dicho país a Andalucía. La obtención de pendiente cercana a la unidad con respecto al PIB nos permite definir una nueva variable, la demanda relativizada por el PIB, y modelizar la misma a partir de la distancia. La pendiente negativa de esta nueva modelización permite plantear la formulación de políticas que minimicen el factor distancia de los países europeos a Andalucía si se quiere incrementar la demanda.Tourism demand for Andalusia (southern region of Spain), from European countries, is measured through the number of tourists staying in hotel establishments, during the year 2017. A simple econometric model explains this demand, using elasticities, through the GDP of each country and the distance in kilometers from that country to Andalusia. Obtaining a slope close to the unit with respect to GDP allows us to define a new variable, the demand relativised by GDP, and to model it based on distance. The negative slope of this new modeling allows the formulation of policies that bring the European countries closer to Andalusia if demand is to be increased