Crisis económica y financiera. La respuesta de la UE: una evaluación de las políticas aplicadas y un análisis de las ineficiencias creadas.

VIII Premio de investigación Francisco Javier de Landaburu. Universitas 200

Provision for Decommissioning : Theory and Reality in Spain

The international accounting harmonization has led to the repeal of accounting rules and the adoption of a new accounting model in Spain, the abandonment of the 1990 Plan and the implementation of 2008 Plan, based on the IFRS issued by the International Accounting Standards Board (IASB).This change of model entails, the abolition of the reversion fund concept that occasionally collects future outlays for retirement, dismantling and similar ones. This paper analyzes one of the novelties, singularity and the registration of the costs of dismantling, rehabilitation or withdrawal. The recent Spanish rule ICAC 01/03/2013 develops those regulations. Our purpose of this inquiry is to present global changes affecting the rubric of the property, plant and equipment (PP&E), then focuses on the treatment of the costs of dismantling, discusses the experience of the first year of application contrasting such information with the published one at the level of consolidated financial statements under IFRS and simultaneously explores aspects not solved by current legislation

Proteoglycans in articular cartilage and their contribution to chondral injury and repair mechanisms

Proteoglycans are vital components of the extracellular matrix in articular cartilage, providing biomechanical properties crucial for its proper functioning. They are key players in chondral diseases, specifically in the degradation of the extracellular matrix. Evaluating proteoglycan molecules can serve as a biomarker for joint degradation in osteoarthritis patients, as well as assessing the quality of repaired tissue following different treatment strategies for chondral injuries. Despite ongoing research, understanding osteoarthritis and cartilage repair remains unclear, making the identification of key molecules essential for early diagnosis and effective treatment. This review offers an overview of proteoglycans as primary molecules in articular cartilage. It describes the various types of proteoglycans present in both healthy and damaged cartilage, highlighting their roles. Additionally, the review emphasizes the importance of assessing proteoglycans to evaluate the quality of repaired articular tissue. It concludes by providing a visual and narrative description of aggrecan distribution and presence in healthy cartilage. Proteoglycans, such as aggrecan, biglycan, decorin, perlecan, and versican, significantly contribute to maintaining the health of articular cartilage and the cartilage repair process. Therefore, studying these proteoglycans is vital for early diagnosis, evaluating the quality of repaired cartilage, and assessing treatment effectiveness

Espectrometría infrarroja con array de fotodetectores

Peer Reviewe

Hidrógeno electrolítico para la gestión de la red eléctrica

La variabilidad de la demanda a lo largo de las horas del día y las estaciones del año, junto a la generación aleatoria de la mayoría de las fuentes de energía renovable, sitúan al sistema eléctrico ante un nuevo y fascinante paradigma; ello resulta especialmente relevante en redes relativamente aisladas y con una notable penetración de los parques eólicos, como sucede actualmente en España. La figura 1 muestra una curva típica, con dos puntas que reflejan sobretodo las necesidades de climatización durante las horas cálidas del estío e iluminación en los días cortos del invierno

Proizvodnja ksilitola iz hidrolizata eukaliptusova drva u jeftinim fermentacijskim podlogama

Several aspects concerning the bioconversion of xylose-containing hydrolysates (obtained from Eucalyptus wood) into xylitol were assessed. Debaryomyces hansenii yeast strains were adapted to fermentation media (obtained either by prehydrolysis or autohydrolysis- posthydrolysis of wood) supplemented with low-cost nutrients. Media containing up to 80 g/L xylose were efficiently fermented when the hydrolysates were detoxified by charcoal adsorption and supplemented with corn steep liquor.Ispitano je nekoliko mogućnosti biokonverzije ksiloze iz hidrolizata, dobivenih iz eukaliptusova drva, u ksilitol. Sojevi Debaryomyces hansenii adaptirani su na fermentacijske podloge (dobivene predhidrolizom ili autohidrolizom-posthidrolizom drva) uz jeftine hranjive dodatke. Fermentacija je bila uspješna u podlozi s 80 g/L ksiloze ako su hidrolizati bili detoksificirani adsorpcijom na aktivnom ugljenu uz dodatak kukuruznog ekstrakta (CSL)

Emotion, rationality, and decision-making: How to link affective and social neuroscience with social theory

In this paper, we argue for a stronger engagement between concepts in affective and social neuroscience on the one hand, and theories from the fields of anthropology, economics, political science, and sociology on the other. Affective and social neuroscience could provide an additional assessment of social theories. We argue that some of the most influential social theories of the last four decades-rational choice theory, behavioral economics, and post-structuralism-contain assumptions that are inconsistent with key findings in affective and social neuroscience. We also show that another approach from the social sciences-plural rationality theory-shows greater compatibility with these findings. We further claim that, in their turn, social theories can strengthen affective and social neuroscience. The former can provide more precise formulations of the social phenomena that neuroscientific models have targeted, can help neuroscientists who build these models become more aware of their social and cultural biases, and can even improve the models themselves. To illustrate, we show how plural rationality theory can be used to further specify and test the somatic marker hypothesis. Thus, we aim to accelerate the much-needed merger of social theories with affective and social neuroscience

Kinetics of wet peroxide oxidation of phenol with a gold/activated carbon catalyst

Gold nanoparticles supported on activated carbon (Au/AC) have been tested in catalytic wet peroxide oxidation using phenol as target pollutant. In the current work, the effect of several operating conditions, including initial pH (3.5–10.5), catalyst load (0–6 g/L), initial phenol concentration (0.1–5 g/L), hydrogen peroxide dose (4–100% of the theoretical stoichiometric amount) and reaction temperature (50–80 °C) has been investigated. The results show that the Au/AC catalyst would be useful at relatively high pollutant to catalyst ratios (at least 0.4 w/w) and it can work efficiently within a wide range of pH (3.5–7.5). The catalyst suffers rapid deactivation but its activity can be completely restored by an oxidative thermal treatment at low temperature (200 °C). A kinetic model is presented, capable of describing the experimental results. This model is based on a rate equation of order one for hydrogen peroxide consumption and two for phenol oxidation and includes the catalyst deactivation and its temperature dependenceThe authors wish to thank the Spanish MICINN for the financial support through the projects CTQ2008-03988/PPQ and CTQ2010-14807. The Comunidad Autónoma de Madrid is also gratefully acknowledged for the financial support through the project S2009/AMB-158