Algebre de Clifford d'un antiautomorphisme

We give a definition of the Clifford algebra of an antiautomorphism of a central simple algebra, and compute it for the algebras of degree 2.Comment: 11 page

Los riesgos de incurrir en responsabilidad tributaria por parte de los administradores concursales y los auxiliares delegados

La administración concursal puede ser declarada responsable subsidiaria de la deuda tributaria por el perjuicio que causen a la misma con sus actuaciones sobre el patrimonio del deudor. Con ello el legislador pretende fomentar la diligencia a la hora de proteger la prelación de cobro de la Hacienda Pública dentro del concurso, pues cuando se liquida un patrimonio insuficiente para satisfacer a todos los acreedores, los administradores concursales son los encargados de velar por las preferencias y los privilegios de los que gozan unos créditos sobre otros. El artículo 43.1.c) de la LGT contempla esta posible responsabilidad tanto para las deudas devengadas con anterioridad al procedimiento como para las nacidas posteriormente, tanto por el impago de los créditos concursales como por el impago de los créditos contra la masa.Insolvency administrators can incur subsidiary liability on the tax debt as a result of the harm caused by their intervention on the debtor's estate. The legislator thus seeks to promote diligence in protecting Treasury's priority of recovery of claims withim the insolvency proceedings: when the liquidated assets are insufficient to pay all creditors, bankruptcy administrators are bound to watch over preferences and privileges of some credits upon others. Article 43.1.c) of General Tax Act establishes the aforesaid liability for debts that became liable before and after the insolvency proceedings; and for the non-payment of debts against the debtor and against the assets as a whole

Financiación Local en España

La Constitución española reconoce la autonomía de los entes locales para gestionar sus intereses a la vez que establece que el Estado debe garantizarles los medios suficientes para el ejercicio de las competencias que le son propias. Sin embargo, financiación de los Entes locales en España ha sido tradicionalmente una de las asignaturas pendientes de nuestro sistema. En este contexto, han sido varios los intentos de nuestro legislador de configurar un sistema de financiación que pudiera dar respuesta a las necesidades de dichas entidades mediante el incremento de los recursos tributarios y la eliminación de las causas del déficit municipal. El sistema financiero local vigente en España se regula en el Real Decreto 2/2004, de 5 de marzo, por el que se aprueba el Texto Refundido de la Ley Reguladora de las Haciendas Locales que trata de garantizar la suficiencia financiera de las Haciendas locales, reconoce una mayor corresponsabilidad fiscal municipal y diseña un sistema definitivo de financiación estable en el tiempo, que recoge las ponderaciones que definen la financiación municipal.The Spanish Constitution recognizes the autonomy of the local Finance to manage its interests and simultaneously it establishes that the State must guarantee sufficient means to them for the exercise of their own competitions. Nevertheless, financing of the local Administration in Spain has been traditionally one of the pending subjets of our system. Against this background, the attempts of our legislator have been several to form a financing system that could give the answer to the necessities of these organizations by means of the increase of the tributary resources and the elimination of the causes of the municipal deficit. The effective local financial system in Spain is regulated in the Real Decree 2/2004, of 5 of March, that tries to guarantee the financial sufficiency of the local Finance, recognizes a greater municipal fiscal coresponsibility and designs a definitive system of stable financing in the time, that gathers the ponderaciones that define the municipal financing

Biological Potentiality to Remove Organic Solvents From Exhausted Air Emissions

The performance of an industrial prototype of a biological system was investigated during more than two years, for the treatment of exhaust gas from air emission of wooden painting activities. Two different type of VOCs mixture were treated at different weather conditions. Removal efficiencies were sufficiently high to maintain the outlet emissions within the legal thresholds. Particularly low costs for management were experienced, confirming the biofiltration a sustainable technology

Energy and environmental performance assessment of R744 booster supermarket refrigeration systems operating in warm climates

This paper presents a theoretical comparison among different commercial refrigeration systems in terms of annual energy consumption and environmental impact. Eight configurations were studied: a R744/R134a cascade refrigeration system (baseline), a conventional and an improved R744 booster system, two R744 booster solutions with dedicated mechanical subcooling, a R744 booster with parallel compression and two solutions which combined the parallel compression and the mechanical subcooling. The evaluation was based on the weather data in Valencia (Spain) and in Athens (Greece), as well as on the running modes of a conventional European supermarket. A transition zone, which occurred between subcritical and transcritical operations, was adopted. The results showed that all the enhanced configurations may achieve a comparable energy saving to the one of the baseline in both the selected locations. Furthermore, they allow reducing the Total Equivalent Warming Impact (TEWI) by at least 9.6% beside the cascade solution

Advanced exergy analysis of a R744 booster refrigeration system with parallel compression

In this paper, the advanced exergy analysis was applied to a R744 booster refrigeration system with parallel compression taking into account the design external temperatures of 25 C and 35 C, as well as the operating conditions of a conventional European supermarket. The global efficiencies of all the chosen compressors were extrapolated from some manufactures' data and appropriated optimization procedures of the performance of the investigated solution were implemented. According to the results associated with the conventional exergy evaluation, the gas cooler/condenser, the HS (high stage) compressor and the MT (medium temperature) display cabinet exhibited the highest enhancement potential. The further splitting of their corresponding exergy destruction rates into their different parts and the following assessment of the interactions among the components allowed figuring out the real achievable improvements. The avoidable irreversibilities of the HS compressor and that of the MT evaporator were mainly and completely endogenous, respectively. On the other hand, the gas cooler/condenser could be predominantly improved by decreasing the inefficiencies of the MT evaporator. As regards the auxiliary compressor, large enhancements were attainable through the drop in the irreversibilities occurring in the remaining component

Energy analysis of a transcritical CO2 supermarket refrigeration system with heat recovery

Carbon dioxide (R744) is widely used as refrigerant in supermarkets located in cold weather sites thanks to its negligible environmental impact and its favourable thermo-physical properties. Due to its low critical temperature, transcritical operations in CO2 refrigeration systems can commonly take place, increasing the energy consumption substantially. On the other hand, the high temperatures reached by the CO2 in the high pressure heat exchanger (gas cooler) potentially allow recovering a large amount of heat at different temperature levels according to the supermarket needs. The paper deals with the energy performance evaluation of a R744 refrigeration system, which provides the selected supermarket with DHW and heating, besides satisfying the cooling load required by the refrigerated and frozen food storage equipment. The system is equipped with an additional air-cooled evaporator which can be used as a supplemental heat source, to increase the amount of heat recovered and meet the full heating demand of the building. Different control strategies are examined in order to minimize the electric consumption and, contemporary, maximize the heat recovery

Multi-ejector R744 booster refrigerating plant and air conditioning system integration \u2013 A theoretical evaluation of energy benefits for supermarket applications

The multi-ejector rack is the most promising technology to push the so-called \u201cCO2 equator\u201d further south and improve the global energy efficiency of R744 supermarket refrigeration systems. This paper theoretically compares the energy consumption of a CO2 refrigerating plant equipped with a multiejector unit with that of a R404A direct expansion system (DXS), of a conventional CO2 booster configuration and of two CO2 solutions using parallel compression. The energy benefits related to the adoption of low temperature (LT) overfed display cabinets were also assessed. Furthermore, various scenarios involving different sizes of the supermarket, integration and capacity of the air conditioning (AC) system and efficiency of the parallel compressors were investigated. The evaluations were carried out by considering different locations in Southern Europe. The results showed that, as a function of the selected boundary conditions, energy savings ranging from 15.6% to 27.3% could be accomplished with the multi-ejector concept over DXS