Ajuste por inflación : impacto en los estados financieros y cálculo de impuestos : caso bodega Esmeralda S. A.

El objetivo general de la presente Tesis es demostrar la distorsión que genera la falta de Ajuste por Inflación de Estados Financieros de Bodega Esmeralda S.A. tanto sobre sus resultados económicos como sobre el tributo a pagar por el Impuesto a las Ganancias. La tesis es descriptiva no experimental de estudio en profundidad de caso único Bodega Esmeralda S.A

Predictive frequency-based sequence estimator for control of grid-tied converters under highly distorted conditions

This paper proposes a novel frequency-based predictive sequence extractor that allows to isolate the harmonic components of both voltages and currents needed for the control of grid-tied converters. The proposed method is based on a modification of the Sliding Goertzel Transformation (SGT) that allows to include a predictive behavior with a prediction horizon equal to the processing window needed for the algorithm. The technique performance is compared with the well-established DSOGI alternative, allowing for a higher bandwidth in the estimation as well as improved immunity to changes in the magnitude, frequency and phase of the tracked signals. Additionally, the impact of the proposed method on the closed-loop performance of the current controlled converter is proposed as a metric, thus enabling other researches to have a clear view about the expected real impact of the different existing methods

Technology-Agnostic Assessment of Wave Energy System Capabilities

Developing new wave energy technologies is risky, costly and time-consuming. The large diversity of concepts, components and evaluation criteria creates a vast design space of potentially feasible solutions. This paper aims to introduce a novel methodology for the holistic assessment of wave energy capabilities in various market applications based on sound Systems Engineering methods. The methodology provides a consistent hierarchy of performance metrics relevant to the given system of reference, design activity and development stage under consideration as a means to scrutinise wave energy requirements. Full traceability of system requirements and performance metrics is then facilitated by multi-criteria decision tools and aggregation logic, respectively. The qualitative assessment in the case studies has resulted in very different rankings of System Drivers and Stakeholders for the two market applications considered. However, the Stakeholder Requirements and Functional Requirements present a small variation in the weights for the two application markets which results in a quantitative assessment with very similar Global Merit. Finally, the performance benchmark using the Commercial Attractiveness and Technical Achievability concepts enables a more objective comparison in the utility-scale and remote generation markets and a way to concentrate innovation efforts before proceeding to the next development stage.This research received no external fundin

Review of Systems Engineering (SE) Methods and Their Application to Wave Energy Technology Development

The design of effective and economically viable wave energy devices involves complex decision-making about the product based on conceptual design information, including stakeholder requirements, functions, components and technical parameters. The great diversity of concepts makes it extremely difficult to create fair comparisons of the relative merits of the many different designs. Conventional design approaches have proved insufficient to guarantee wave energy technologies meet their technical and economic goals. Systems engineering can provide a suitable framework to overcome the obstacles towards a successful wave energy technology. The main objective of this work is to review the well-established systems engineering approaches that have been successfully implemented in complex engineering problems and to what extent they have been applied to wave energy technology development. The paper first reviews how system information can be organised in different design domains to guide the synthesis and analysis activities and the definition of requirements and metrics, as well as the search for solutions and decision-making. Then, an exhaustive literature review on the application of systems engineering approaches to wave energy development is presented per design domain. Finally, a set of conclusions is drawn, along with some suggestions for improving the effectiveness of wave energy technology development.Authors would like to thank the Basque Government through the research groups IT1314‐19 and GIU19/276 and the Scottish Government for the support of Wave Energy Scotland

How can destinations get engagement on Instagram? Artificial Intelligence as a tool for photo analysis

[EN] What type of content should be published on Instagram to get more engagement? This article highlights the different characteristics that the images of tourists show on Instagram with the most engagement, that is likes and comments. Understanding the behavior in a destination helps tourism managers in marketing strategies. Based on the stimulus-organism-response model, a content analysis of 49,540 photographs shared by tourists that received 3,734,384 likes and 133,497 comments is carried out. By combining the content analysis with Kruskal-Wallis non-parametric tests, the results show that the different characteristics found in the images imply different amounts between comments and likes, demonstrating that the behavior of users on Instagram is influenced by the different attributes of the images. Specifically, images that feature people get more engagement than destination-focused ones. Additionally, scenes such as gastronomy and nature get less engagement than scenes such as old and new heritage, outdoors, and entertainment. Specifically, photos with people get greater rate of comments than likes, and if the format is selfie, they also get more comments. The implications of this research directly affect destination managers, offering clues about the content generated by tourists that produces the most engagement, thus attracting potential tourists and Instagram users.Blanco-Moreno, S.; González-Fernández, AM.; Muñoz-Gallego, PA. (2023). How can destinations get engagement on Instagram? Artificial Intelligence as a tool for photo analysis. Editorial Universitat Politècnica de València. 123-124. http://hdl.handle.net/10251/20171412312

Self-gravitating barotropic equilibrium configurations of rotating bodies with SPH

We present a novel relaxation method to build three-dimensional rotating structures of barotropic bodies using the SPH technique. The method is able to relax gaseous structures in rigid as well as differential rotation. The relaxation procedure strongly relies on the excellent conservation of angular momentum that characterizes the SPH technique. The method has been successfully applied to a variety of zero-temperature white dwarfs and polytropic self-gravitating structures. Our SPH results have been validated by comparing the main features (energies, central densities and the polar to equatorial radius ratio) to those obtained with independent, albeit grid-based methods, as for example, the self-consistent field method, showing that both methods agree within few percents.Comment: 12 pages, 6 figures, 4 Tables, accepted for publication in Astronomy and Astrophysic

Effect of charge regulation and conformational equilibria in the 2 stretching properties of weak polyelectrolytes

Weak polyelectrolytes can modulate their charge in response to external perturbations, such as changes in the pH, ionic strength (I), or electrostatic interactions with other charged species, a phenomenon known as charge regulation (CR). On the other hand, it is well established that CR is highly coupled with the conformational degrees of freedom. In this paper, the influence of CR in the stretching properties of weak polyelectrolytes is analyzed, and the possibility of CR induced by mechanical stretching is explored. With this aim, we make use of a minimal model, which captures the fundamental aspects present in the stretching of a flexible weak linear polyelectrolyte: internal angle rotation, bond stretching, bond bending, and proton binding, which is the paradigmatic mechanism of CR. The angle rotation is described by using the rotational isomeric state approximation, while for protonation, the site binding model is assumed. Mechanical stretching is studied by performing semi-grand canonical Monte Carlo simulations at different pH and ionic strength conditions. The simulations simultaneously provide both conformational (bond state probabilities, persistence length lP, and chain elongation) and protonation properties (degree of protonation θ and the effective protonation constant Kc). The obtained force−extension curves suggest that the pH value and the ionic strength I have a significant effect on polyelectrolyte stretching. Three different force regimes can be observed. For large forces (F > 100 pN for typical force constants), the force−extension curve is almost independent of the pH and I. For low forces, the persistence length lP is force-independent, although it strongly increases with the pH value. Under this regime, linear and Pincus scaling behaviors are observed. Finally, in the intermediate-force regime, both rotational and protonation degrees of freedom are mechanically activated, and the picture becomes more complicated. It is found that lP increases with F and, under certain conditions, a significant increase of θ with F is observed, indicating that CR could in principle be induced by means of mechanical stretching. This fact can be explained by analyzing the coupling between θ and the probability of a bond to be in the gauche state P(g). P(g) decreases with F as the bonds adopt the trans conformation so that the electrostatic repulsion is reduced and θ increases. Finally, the intricate interplay between short-range and long-range interactions is analyzed, leading to apparently contradictory behaviors (P(g) and lp simultaneously decrease with I), which can only be explained by CR and the presence of complex spatial correlations

Implicaciones clínicas de la deficiencia de hierro en la insuficiencia cardíaca y abordaje del tratamiento

An important comorbidity recognized increasingly in patients with heart failure (HF) is iron deficiency with or without anemia.  Although iron deficiency is easily diagnosed by means of two biomarkers, (serum ferritin and transferrin saturation) it is underdiagnosed in patients with heart failure and might affect 50% of those patients. Even before the start of the anemia, physical and cognitive performance with a poor quality of life is evident in patients with heart failure HF and iron deficiency. Moreover, iron deficiency is risk factor independent of anemia, of unfavorable progression (death or heart transplant) in patients with chronic heart failure HF. Several randomized controlled studies performed by the New York Heart Association (NYHA) have shown improvement in exercise capacity and functional class; improving the quality of life after iron deficiency treatment. Several factors contribute to the development of this iron deficit, including advanced age, kidney failure, hemo-dilution, chronic inflammation and heart failure severity.  A variety of postulated mechanisms have gained great attention to explain the relationship between iron deficiency and heart failure as a therapeutic target in these patientsEl déficit de hierro con o sin anemia está siendo reconocido cada vez más como una comorbilidad importante en los pacientes con insuficiencia cardíaca (IC). Aunque la deficiencia de hierro es fácilmente diagnosticada por medio de dos marcadores (ferritina sérica y saturación de transferrina), es subdiagnosticada en estos pacientes y pudiera afectar hasta el 50% de los mismos. Aun antes del inicio de la anemia, los pacientes con IC y déficit de hierro muestran disminución en el rendimiento físico y cognitivo, con una mala calidad de vida. Más aún, la deficiencia de hierro es un factor de riesgo, independiente de la anemia, de evolución desfavorable (muerte o trasplante cardíaco) en los pacientes con IC crónica. Varios estudios aleatorios controlados han mostrado mejoría en la capacidad de ejercicio, clase funcional de la New York Heart Association (NYHA) y calidad de vida, luego de la corrección del déficit de hierro. Diversos factores contribuyen al desarrollo de este déficit, incluyendo edad avanzada, falla renal, hemodilución, inflamación crónica y severidad de la IC. Una variedad de mecanismos se han postulado para explicar la asociación de déficit de hierro e IC, y su corrección, como un blanco terapéutico, está ganando una mayor atención

Macromolecular diffusion in crowded media beyond the hard-sphere model

The effect of macromolecular crowding on diffusion beyond the hard-core sphere model is studied. A new coarse-grained model is presented, the Chain Entanglement Softened Potential (CESP) model, which takes into account the macromolecular flexibility and chain entanglement. The CESP model uses a shoulder-shaped interaction potential that is implemented in the Brownian Dynamics (BD) computations. The interaction potential contains only one parameter associated with the chain entanglement energetic cost (Ur). The hydrodynamic interactions are included in the BD computations via Tokuyama mean-field equations. The model is used to analyze the diffusion of a streptavidin protein among different sized dextran obstacles. For this system, Ur is obtained by fitting the streptavidin experimental long-time diffusion coefficient Dlong versus the macromolecular concentration for D50 (indicating their molecular weight in kg mol-1) dextran obstacles. The obtained Dlong values show better quantitative agreement with experiments than those obtained with hard-core spheres. Moreover, once parametrized, the CESP model is also able to quantitatively predict Dlong and the anomalous exponent (a) for streptavidin diffusion among D10, D400 and D700 dextran obstacles. Dlong, the short-time diffusion coefficient (Dshort) and a are obtained from the BD simulations by using a new empirical expression, able to describe the full temporal evolution of the diffusion coefficient

Social representations of climate change in a group of college students from the University of Santiago de Compostela: common culture vs. scientific culture

College students are a sector of the population that is called to play a fundamental role in the future societies. This responsibility with and for society cannot obviate humanity's main challenge nowadays, the anthropogenic climate change. To this end, it is necessary to understand the climatic problem in all its dimensions, in order to propose and accept strategies and measures of adaptation and mitigation. In this paper we present a research on college students of the Universidade de Santiago de Compostela (N = 644). A closedend questionnaire was used to explore college students´ climate literacy level. Outcomes were compared according to academic discipline and year course. There were statistically significant differences in the distributions of responses (ANOVA) between areas of knowledge and of university degree fields. Nevertheless, in the case of comparing 1st year students with 4th year students there is not statistical significance. Outcomes suggest that most of the information with which college students build their representation of climate change comes from their stage in secondary education and experiences out of the educational system