El marco contable de los clubes de fútbol como S.A.D. y la problemática de los jugadores. Análisis económico y financiero del Club Atlético de Madrid en la era de Simeone = The accounting framework of football clubs as Public Limited Sports Companies and the issue of football players. Economic and financial analysis of Atletico de Madrid during Simeone's era

Este trabajo se ha centrado en estudiar y comprender el funcionamiento de la contabilidad en las Sociedades Anónimas Deportivas, en concreto aquellas que participan en competiciones profesionales futbolísticas, así como la problemática y particularidades contables según la adaptación sectorial del Plan General de Contabilidad. Para empezar, se han descrito las principales diferencias y especificidades de dicha adaptación sectorial frente el modelo general contable. A continuación, se ha profundizado en el caso concreto del registro contable de los jugadores de fútbol y sus derechos de adquisición. Finalmente, con el propósito de ejemplificar el estudio de la adaptación sectorial, se ha descrito la situación y evolución del Club Atlético de Madrid S.A.D en la época de Diego Pablo Simeone como entrenador mediante un análisis económico-financiero

Assessment of the phytoremediation effectiveness in the restoration of uranium mine tailings

Uranium (U) contamination due to mining and metallurgical operations is a serious problem and poses a high potential threat to humans and other organisms. The application of amendments and/or plants, known as assisted phytoremediation, can accelerate the adsorption, complexation and precipitation processes in soil, and therefore can facilitate the restoration of U mining areas. This study located in the central-west of peninsular Spain was focussed on two different U mine waste dumps (MWD), where the assisted phytoremediation process was implemented. At each MWD, an area of 10 ha (approx.) was selected for sugar lime (SL) application, at a rate of 75 T ha −1. In addition, after SL addition, common grasses Cynodon dactylon, Secale cereale, and the leguminosae Vicia sativa were seeded. Evolution of soil physico-chemical properties and plant development was monitored for 69 months in Top, Medium and Low areas of both MWDs. The main results indicated a positive effect of the amendment, improving the development of the spontaneous and induced vegetation and the accumulation of soil organic matter. Values of pH were maintained in the range of the neutrality during all the experimentation period. In general, total concentrations of trace elements (including U) presented a high variability. Values were similar in the different studied areas of each MWD (Top, Medium and Low) and did not change in time. Trace elements contents were, in general, higher than those found in non-contaminated soils. However, U and Mn availability decreased with time, as well as the accumulation of trace elements (especially U and Mn) in the studied plants. Moreover, these contents were lower than the permitted limit for animal consumption. In conclusion, application of phytoremediation contributed to the stabilization of U within the soil-plant system, mainly by its positive effects on vegetation cover and the consequent increase in soil organic matter

Integration of biogas in the natural gas grid: thermodynamic characterization of a biogas-like mixture

Producción CientíficaThe composition of biogas may vary significantly due to the diversity of production sources, making essential to have a detailed knowledge of their thermophysical properties in order to develop and validate methods for the estimation of density, heat capacity and calorific value of biogas and biomethane. In this work the thermodynamic behavior of a synthetic biogas-like mixture, composed by methane (50%), carbon dioxide (35%), nitrogen (10%) and carbon monoxide (5%), is studied through accurate (p,ρ,T) experimental data obtained by using a single sinker densimeter with magnetic suspension coupling. The mixture was prepared by the gravimetric method at the Spanish National Metrology Institute (Centro Español de Metrología, CEM) and the accurate density measurements have been performed in the temperature range from (275 to 400) K and pressures up to 20 MPa. This work is part of the research project ‘Metrology for Biogas’ supported by the European Metrology Research Program. Experimental data are compared with the densities calculated with the GERG-2008 equation of state. Deviation between experimental and estimated densities is within a ±0.2% band at all temperatures, except at the lower temperature, 275 K, and pressures from (6 to 15) MPa, which shows a higher deviation.MEC ENE2013-47812-RJunta de Castilla y León VA391A12-1European Metrology Research Program ENG5

Kinetic modelling of a diesel-polluted clayey soil bioremediation process

A mathematical model is proposed to describe a diesel-polluted clayey soil bioremediation process. The reaction system under study was considered a completely mixed closed batch reactor, which initially contacted a soil matrix polluted with diesel hydrocarbons, an aqueous liquid-specific culture medium and a microbial inoculation. The model coupled the mass transfer phenomena and the distribution of hydrocarbons among four phases (solid, S; water, A; non-aqueous liquid, NAPL; and air, V) with Monod kinetics. In the first step, the model simulating abiotic conditions was used to estimate only the mass transfer coefficients. In the second step, the model including both mass transfer and biodegradation phenomena was used to estimate the biological kinetic and stoichiometric parameters. In both situations, the model predictions were validated with experimental data that corresponded to previous research by the same authors. A correct fit between the model predictions and the experimental data was observed because the modelling curves captured the major trends for the diesel distribution in each phase. The model parameters were compared to different previously reported values found in the literature. Pearson correlation coefficients were used to show the reproducibility level of the model.Se propone un modelo matemático para describir un proceso de biorremediación de suelos arcillosos contaminados con diesel. El sistema de reacción en estudio se consideró un reactor discontinuo cerrado completamente mixto, que inicialmente entró en contacto con una matriz de suelo contaminada con hidrocarburos diesel, un medio de cultivo específico líquido acuoso y una inoculación microbiana. El modelo acopló los fenómenos de transferencia de masa y la distribución de hidrocarburos entre cuatro fases (sólido, S; agua, A; líquido no acuoso, NAPL; y aire, V) con la cinética de Monod. En el primer paso, se utilizó el modelo que simula las condiciones abióticas para estimar solo los coeficientes de transferencia de masa. En el segundo paso, se utilizó el modelo que incluía tanto la transferencia de masa como los fenómenos de biodegradación para estimar los parámetros biológicos cinéticos y estequiométricos. En ambas situaciones, las predicciones del modelo fueron validadas con datos experimentales que correspondían a investigaciones previas de los mismos autores. Se observó un ajuste correcto entre las predicciones del modelo y los datos experimentales porque las curvas de modelado capturaron las principales tendencias para la distribución del diesel en cada fase. Los parámetros del modelo se compararon con diferentes valores reportados previamente encontrados en la literatura. Se utilizaron coeficientes de correlación de Pearson para mostrar el nivel de reproducibilidad del modelo

Disinfection of urine by conductive-diamond 1 electrochemical oxidation

This work focuses on the application of electrolysis with diamond anodes for the disinfection of urine. To do this, a synthetic human urine was polluted with Escherichia coli and Pseudomonas aeruginosa and then, it was electrolyzed at current densities within the range 0–100 A m−2. Results show that it is possible to disinfect completely the effluent even at applied electric charges lower than 2 kAh m−3, regardless the current density applied. This good performance is related to the production of powerful oxidants from the oxidation of the ions present in synthetic urine. Likewise, these species also react with the organics contained in urine (urea, creatinine and uric acid), favoring their degradation. The process efficiency for both microorganisms and organics is higher when working at low current densities. The removal of organics leads to the release of significant amounts of nitrogen in the form of nitrate which are later electroreduced to ammonium, that, in turn, reacts with the electrogenerated hypochlorite, favoring the production of chloramines (which can also contribute to the disinfection process). Regarding the mineralization, TOC removal higher than 90% can be achieved but higher applied electric charges than those required for disinfection have to be applied (around 30 kAh m−3)

Understanding the influence of the bioaerosol source on the distribution of airborne bacteria in hospital indoor air

The composition and concentration of airborne microorganisms in hospital indoor air has been reported to contain airborne bacteria and fungi concentrations ranged 101–103 CFU/m3 in inpatients facilities which mostly exceed recommendations from the World Health Organization (WHO). In this work, a deeper knowledge of the performance of airborne microorganisms would allow improving the designs of the air-conditioning installations to restrict hospital-acquired infections (HAIs). A solution containing Escherichia coli (E. coli) as a model of airborne bacteria was nebulized using the Collison nebulizer to simulate bioaerosols in various hospital areas such as patients’ rooms or bathrooms. Results showed that the bioaerosol source had a significant influence on the airborne bacteria concentrations since 4.00 102, 6.84 103 and 1.39 104 CFU mL−1 were monitored during the aerosolization for 10 min of urine, saliva and urban wastewater, respectively. These results may be explained considering the quite narrow distribution profile of drop sizes around 1.10–1.29 μm obtained for urban wastewater, with much vaster distribution profiles during the aerosolization of urine or saliva. The airborne bacteria concentration may increase up to 107 CFU mL−1 for longer sampling times and higher aerosolization pressures, causing several cell damages. The cell membrane damage index (ID) can vary from 0 to 1, depending on the genomic DNA releases from bacteria. In fact, the ID of E. coli was more than two times higher (0.33 vs. 0.72) when increasing the pressure of air flow was applied from 1 to 2 bar. Finally, the ventilation air flow also affected the distribution of bioaerosols due to its direct relationship with the relative humidity of indoor air. Specifically, the airborne bacteria concentration diminished almost below 3-logs by applying more than 10 L min−1 during the aerosolization of urine due to their inactivation by an increase in their osmotic pressure.La composición y concentración de los microorganismos transportados por el aire en el interior de los hospitales contiene concentraciones de bacterias y hongos que oscilan entre 101 y 103 UFC/m3 en los centros de hospitalización, que en la mayoría de los casos superan las recomendaciones de la Organización Mundial de la Salud (OMS). En este trabajo, un conocimiento más profundo del comportamiento de los microorganismos transportados por el aire permitiría mejorar los diseños de las instalaciones de aire acondicionado para restringir las infecciones adquiridas en el hospital (HAI). Se nebulizó una solución que contenía Escherichia coli (E. coli) como modelo de bacteria aerotransportada utilizando el nebulizador Collison para simular bioaerosoles en diversas áreas hospitalarias, como las habitaciones o los baños de los pacientes. Los resultados mostraron que la fuente del bioaerosol tenía una influencia significativa en las concentraciones de bacterias aerotransportadas, ya que se monitorizaron 4,00 102, 6,84 103 y 1,39 104 UFC mL-1 durante la aerosolización durante 10 minutos de orina, saliva y aguas residuales urbanas, respectivamente. Estos resultados pueden explicarse considerando el perfil de distribución bastante estrecho de tamaños de gota alrededor de 1,10-1,29 μm obtenido para las aguas residuales urbanas, con perfiles de distribución mucho más amplios durante la aerosolización de orina o saliva. La concentración de bacterias en el aire puede aumentar hasta 107 UFC mL-1 para tiempos de muestreo más largos y presiones de aerosolización más altas, causando varios daños celulares. El índice de daño de la membrana celular (ID) puede variar de 0 a 1, dependiendo de la liberación de ADN genómico de las bacterias. De hecho, el ID de E. coli fue más de dos veces superior (0,33 frente a 0,72) al aumentar la presión del flujo de aire de 1 a 2 bares. Por último, el flujo de aire de ventilación también afectó a la distribución de los bioaerosoles debido a su relación directa con la humedad relativa del aire interior. Concretamente, la concentración de bacterias en el aire disminuyó casi por debajo de 3 logs al aplicar más de 10 L min-1 durante la aerosolización de la orina debido a su inactivación por un aumento de su presión osmótica

Environmental applications of electrochemical technology. What is needed to enable full-scale applications?

In recent years, thousands of scientific articles have considered the application of electrochemical technologies to remediate environmental problems ranging from the treatment of polluted soils to the removal of hazardous species from industrial liquid wastes. New research topics continue to emerge. Despite such research efforts, the technology readiness level (TRL) for many of those technologies remains very low; although most are considered promising, many are far from being introduced as efficient processes into the market. Important barriers need to be overcome to reach high TRLs. Some of these are scientific or technological and generate the opportunity for critical, applied research. Others are related to the lack of components in the value chain of the technology and generate opportunities for entrepreneurs to benefit from an improvement in the TRL. In this short review, a brief description of the current state of the most relevant technologies which are still in low TRL is carried out, highlighting barriers that must be removed to achieve full-scale applications in industry

Electrochemical Technologies to Decrease the Chemical Risk of Hospital Wastewater and Urine

The inefficiency of conventional biological processes to remove pharmaceutical compounds (PhCs) in wastewater is leading to their accumulation in aquatic environments. These compounds are characterized by high toxicity, high antibiotic activity and low biodegradability, and their presence is causing serious environmental risks. Because much of the PhCs consumed by humans are excreted in the urine, hospital effluents have been considered one of the main routes of entry of PhCs into the environment. In this work, a critical review of the technologies employed for the removal of PhCs in hospital wastewater was carried out. This review provides an overview of the current state of the developed technologies for decreasing the chemical risks associated with the presence of PhCs in hospital wastewater or urine in the last years, including conventional treatments (filtration, adsorption, or biological processes), advanced oxidation processes (AOPs) and electrochemical advanced oxidation processes (EAOPs).La ineficiencia de los procesos biológicos convencionales para eliminar los compuestos farmacéuticos (PhC) de las aguas residuales está provocando su acumulación en los medios acuáticos. Estos compuestos se caracterizan por una alta toxicidad, alta actividad antibiótica y baja biodegradabilidad, y su presencia está provocando graves riesgos ambientales. Debido a que gran parte de los PhC consumidos por los seres humanos se excretan en la orina, los efluentes hospitalarios se han considerado una de las principales vías de entrada de PhC al medio ambiente. En este trabajo se realizó una revisión crítica de las tecnologías empleadas para la remoción de PhCs en aguas residuales hospitalarias. Esta revisión proporciona una visión general del estado actual de las tecnologías desarrolladas para disminuir los riesgos químicos asociados con la presencia de PhC en las aguas residuales hospitalarias o en la orina en los últimos años

Enhancement of UV disinfection of urine matrixes by electrochemical oxidation

This work focuses on the removal of antibiotic-resistant bacteria (ARB) contained in hospital urines by UV disinfection enhanced by electrochemical oxidation to overcome the limitations of both single processes in the disinfection of this type of effluents. UV disinfection, electrolysis, and photoelectrolysis of synthetic hospital urine intensified with K. pneumoniae were studied. The influence of the current density and the anode material was assessed on the disinfection performance of combined processes and the resulting synergies and/or antagonisms of coupling both technologies were also evaluated. Results show that the population of bacteria contained in hospital urine is only reduced by 3 orders of magnitude during UV disinfection. Electrolysis leads to complete disinfection of hospital urine when working at 50 A m−2 using Boron Doped Diamond (BDD) and Mixed Metal Oxides (MMO) as anodes. The coupling of electrolysis to the UV disinfection process leads to the highest disinfection rates, attaining a complete removal of ARB for all the current densities and anode materials tested. The use of MMO anodes leads to higher synergies than BDD electrodes. Results confirm that UV disinfection can be enhanced by electrolysis for the removal of ARB in urine, considering both technical and economic aspects

The Role of the Anode Material in Selective Penicillin G Oxidation in Urine

In this work, the removal of antibiotic penicillin G by electrolysis with boron doped diamond (BDD) and mixed metal oxide (MMO) anodes in urine media is evaluated. First, electrolysis in different water matrices (sulfate, chloride and urine) were carried out with diamond anodes to shed light on the contribution of mediated mechanisms. Results showed that penicillin G was completely removed by electrolysis for electric charges below 5 Ahdm 3 , regardless of the water matrix and the current density applied (10-100 mAcm 2 ). Then, the influence of the anode material was evaluated for the degradation of penicillin G in urine media. A complete removal of the antibiotic was attained, regardless of the tested anode material, although the BDD anode was found to be more efficient than MMO. Results also showed that, at the current charges in which the antibiotic is depleted, the removal of other organics was much lower and the formation of chlorates was negligible, especially operating at low current densities. Because of this selective oxidation of the pharmaceutical compound, electrolysis can be proposed to be used as a pretreatment technology for later and cheaper biological treatment