86 research outputs found
El Palacio Consistorial de Cartagena, ejemplo de la arquitectura institucional en la España del cambio de siglo XIX-XX
[ESP] Cuando en el último tercio del siglo XIX discurre por Europa un afán por dotar a las ciudades de
edificios públicos representativos, Cartagena se une a ello con la finalidad de dar solución definitiva
a una serie de problemas que la ciudad arrastraba largo tiempo. Edificada la nueva Casa Consistorial
según los parámetros arquitectónicos, funcionales, constructivos y tecnológicos del momento, pasa
a convertirse en ejemplo de edificio civil de la ciudad. [ENG] At the end of the last third of the nineteenth century, the need to provide the cities with representative
public buildings becomes evident in Europe. This offers Cartagena the opportunity to bring
new solutions to several problems the city had been dragging on for long time. The new Consistorial
House —built according to the existing architectural, functional, constructive and technological
parameters— becomes a reference of the city
IRPF: cambios en la tributación de la vivienda habitual
In the last months various legislative changes have been made in connection with PIT which have significant impact on the habitual domicile. Measures have been adopted which eliminate the tax benefits derived from the investment in the habitual domicile, either by fully eliminating the tax compensation granted to taxpayers who acquired their domicile prior to January 20th, 2006, or by abolishing the traditional deduction for investments in the habitual domicile (although in this latter case a transitory regime has been established). Along with these restrictive measures which are aimed at complying with the objective of consolidating the country’s finances, there are others aimed at stimulating the real estate market by establishing reductions in the taxation of capital gains. Finally, the current situation makes it advisable to adopt cost palliation measures including, in the tax realm, the dation in payment of the habitual domicile. The following pages describe all the legislative modifications which in on way or another affect the PIT treatment of the habitual domicile.En los últimos meses se han producido diversas modificaciones normativas en el ámbito del IRPF que inciden de manera muy relevante sobre la vivienda habitual. Así, se han adoptado medidas que eliminan los beneficios fiscales que ocasionaba la inversión en vivienda habitual, bien sea eliminando totalmente la compensación fiscal para las adquisiciones anteriores a 20 de enero de 2006, bien suprimiendo la tradicional deducción por inversión en vivienda habitual, aunque en este caso sí se ha establecido un régimen transitorio. Junto con estas medidas restrictivas, tendentes a cumplir el objetivo de consolidación de las finanzas públicas, existen otras que pretenden activar el mercado inmobiliario a través del establecimiento de reducciones en la tributación de las ganancias patrimoniales. Finalmente, la actual situación ha hecho recomendable la adopción de medidas paliativas del coste que supone, también, en el ámbito fiscal, la dación en pago de la vivienda habitual. En las próximas páginas se abordan, en definitiva, todas aquellas modificaciones legislativas que, de una u otra forma, afectan a la tributación en el IRPF de la vivienda habitual
The Palacio Consistorial of Cartagena. Compendium of the architecture and the technological advances of an era
[SPA] En los últimos decenios del siglo XIX en la mayoría de las ciudades del continente europeo, y ante las necesidades surgidas de todo
orden, se construyen una serie de edificios públicos que además de la misión destinada, tienen un fuerte carácter de representación y
afianzamiento del poder civil.
Cartagena construye lo que será la sede del poder municipal, solucionando uno de los problemas endémicos de la ciudad: las malas
condiciones de las antiguas Casas Consistoriales.
Se edifica el nuevo Palacio Consistorial según los parámetros arquitectónicos, funcionales, constructivos y tecnológicos del momento,
convirtiéndose en ejemplo de edificio institucional.
[ENG] At the end of the last third of the nineteenth century, the need to provide the cities with representative public buildings becomes evident in
Europe. This offers Cartagena the opportunity to bring new solutions to several problems that had dragged on for long time. The new Consistorial
Housebuilt according to the existing architectural, functional, constructive and technological parameters becomes a reference of the city
La reposición de fondos propios empleados en la adquisición de la nueva vivienda habitual, una vez transmitida la anterior, puede acogerse a la exención por reinversión: Análisis de la Resolución del TEAC de 11 de septiembre de 2014, RG 2463/2013
En síntesis, la problemática que se suscita se limita a aquellos supuestos en que el contribuyente adquiere, con carácter previo a la transmisión de la que constituye su vivienda habitual, la que se convertirá en su nueva residencia. Y, en concreto, si puede entenderse reinvertido el importe que el obligado tributario destine, procedente de la enajenación de la anterior, a la reposición de los fondos propios empleados en la adquisición de la nueva. La Dirección General de Tributos (DGT) se había pronunciado en reiteradas ocasiones en los términos siguientes: «Las cantidades que del importe obtenido en la venta se destinen a reponer fondos ya dispuestos no darán motivo a practicar la exención». En otras ocasiones el centro directivo se expresa de la siguiente manera: «Por tanto, no podrá tener la consideración de importe reinvertido aquel que el contribuyente pudiera atribuir a cantidades satisfechas con anterioridad a la fecha de la transmisión por la adquisición de dicha nueva vivienda». O de esta otra: «de aplicar los fondos obtenidos a reponer ahorros previamente invertidos en la adquisición de la nueva habitual, la ganancia patrimonial generada quedará sujeta y no exenta de tributación»
New Materials for 3D-Printing Based on Polycaprolactone with Gum Rosin and Beeswax as Additives
[EN] In this work, different materials for three-dimensional (3D)-printing were studied, which based on polycaprolactone with two natural additives, gum rosin, and beeswax. During the 3D-printing process, the bed and extrusion temperatures of each formulation were established. After, the obtained materials were characterized by mechanical, thermal, and structural properties. The results showed that the formulation with containing polycaprolactone with a mixture of gum rosin and beeswax as additive behaved better during the 3D-printing process. Moreover, the miscibility and compatibility between the additives and the matrix were concluded through the thermal assessment. The mechanical characterization established that the addition of the mixture of gum rosin and beeswax provides greater tensile strength than those additives separately, facilitating 3D-printing. In contrast, the addition of beeswax increased the ductility of the material, which makes the 3D-printing processing difficult. Despite the fact that both natural additives had a plasticizing effect, the formulations containing gum rosin showed greater elongation at break. Finally, Fourier-Transform Infrared Spectroscopy assessment deduced that polycaprolactone interacts with the functional groups of the additives.This research was supported by the Spanish State Agency of Research trough the project MAT2017-84909-C2-2-R and Universidad Politecnica de Valencia-GVA through the project "Development".Pavón-Vargas, CP.; Aldas-Carrasco, MF.; López-Martínez, J.; Ferrándiz Bou, S. (2020). New Materials for 3D-Printing Based on Polycaprolactone with Gum Rosin and Beeswax as Additives. Polymers. 12(2):1-20. https://doi.org/10.3390/polym12020334S120122Zhu, Y., Romain, C., & Williams, C. K. (2016). Sustainable polymers from renewable resources. Nature, 540(7633), 354-362. doi:10.1038/nature21001Aldas, M., Paladines, A., Valle, V., Pazmiño, M., & Quiroz, F. (2018). Effect of the Prodegradant-Additive Plastics Incorporated on the Polyethylene Recycling. International Journal of Polymer Science, 2018, 1-10. doi:10.1155/2018/2474176Our Planet Is Drowning in Plastic Pollution https://www.unenvironment.org/interactive/beat-plastic-pollution/Queiroz, A. U. B., & Collares-Queiroz, F. P. (2009). Innovation and Industrial Trends in Bioplastics. Polymer Reviews, 49(2), 65-78. doi:10.1080/15583720902834759Johnson, M., Tucker, N., Barnes, S., & Kirwan, K. (2005). Improvement of the impact performance of a starch based biopolymer via the incorporation of Miscanthus giganteus fibres. Industrial Crops and Products, 22(3), 175-186. doi:10.1016/j.indcrop.2004.08.004Lagaron, J. M., & Lopez-Rubio, A. (2011). Nanotechnology for bioplastics: opportunities, challenges and strategies. Trends in Food Science & Technology, 22(11), 611-617. doi:10.1016/j.tifs.2011.01.007Arrieta, M. P., Samper, M. D., Jiménez-López, M., Aldas, M., & López, J. (2017). Combined effect of linseed oil and gum rosin as natural additives for PVC. Industrial Crops and Products, 99, 196-204. doi:10.1016/j.indcrop.2017.02.009Wilbon, P. A., Chu, F., & Tang, C. (2012). Progress in Renewable Polymers from Natural Terpenes, Terpenoids, and Rosin. Macromolecular Rapid Communications, 34(1), 8-37. doi:10.1002/marc.201200513Narayanan, M., Loganathan, S., Valapa, R. B., Thomas, S., & Varghese, T. O. (2017). UV protective poly(lactic acid)/rosin films for sustainable packaging. International Journal of Biological Macromolecules, 99, 37-45. doi:10.1016/j.ijbiomac.2017.01.152Kouparitsas, I. K., Mele, E., & Ronca, S. (2019). Synthesis and Electrospinning of Polycaprolactone from an Aluminium-Based Catalyst: Influence of the Ancillary Ligand and Initiators on Catalytic Efficiency and Fibre Structure. Polymers, 11(4), 677. doi:10.3390/polym11040677Labet, M., & Thielemans, W. (2009). Synthesis of polycaprolactone: a review. Chemical Society Reviews, 38(12), 3484. doi:10.1039/b820162pWoodruff, M. A., & Hutmacher, D. W. (2010). The return of a forgotten polymer—Polycaprolactone in the 21st century. Progress in Polymer Science, 35(10), 1217-1256. doi:10.1016/j.progpolymsci.2010.04.002Yao, K., & Tang, C. (2013). Controlled Polymerization of Next-Generation Renewable Monomers and Beyond. Macromolecules, 46(5), 1689-1712. doi:10.1021/ma3019574Termentzi, A., Fokialakis, N., & Leandros Skaltsounis, A. (2011). Natural Resins and Bioactive Natural Products thereof as Potential Anitimicrobial Agents. Current Pharmaceutical Design, 17(13), 1267-1290. doi:10.2174/138161211795703807Savluchinske-Feio, S., Curto, M. J. M., Gigante, B., & Roseiro, J. C. (2006). Antimicrobial activity of resin acid derivatives. Applied Microbiology and Biotechnology, 72(3), 430-436. doi:10.1007/s00253-006-0517-0Yadav, B. K., Gidwani, B., & Vyas, A. (2015). Rosin: Recent advances and potential applications in novel drug delivery system. Journal of Bioactive and Compatible Polymers, 31(2), 111-126. doi:10.1177/0883911515601867Maiti, S., Ray, S. S., & Kundu, A. K. (1989). Rosin: a renewable resource for polymers and polymer chemicals. Progress in Polymer Science, 14(3), 297-338. doi:10.1016/0079-6700(89)90005-1Huang, W., Diao, K., Tan, X., Lei, F., Jiang, J., Goodman, B. A., … Liu, S. (2019). Mechanisms of Adsorption of Heavy Metal Cations from Waters by an Amino Bio-Based Resin Derived from Rosin. Polymers, 11(6), 969. doi:10.3390/polym11060969Schmitt, H., Guidez, A., Prashantha, K., Soulestin, J., Lacrampe, M. F., & Krawczak, P. (2015). Studies on the effect of storage time and plasticizers on the structural variations in thermoplastic starch. Carbohydrate Polymers, 115, 364-372. doi:10.1016/j.carbpol.2014.09.004Satturwar, P. M., Fulzele, S. V., & Dorle, A. K. (2003). Biodegradation and in vivo biocompatibility of rosin: a natural film-forming polymer. AAPS PharmSciTech, 4(4), 434-439. doi:10.1208/pt040455Gutierrez, J., & Tercjak, A. (2014). Natural gum rosin thin films nanopatterned by poly(styrene)-block-poly(4-vinylpiridine) block copolymer. RSC Advances, 4(60), 32024. doi:10.1039/c4ra04296dTulloch, A. P. (1980). Beeswax—Composition and Analysis. Bee World, 61(2), 47-62. doi:10.1080/0005772x.1980.11097776Buchwald, R., Breed, M. D., Greenberg, A. R., & Otis, G. (2006). Interspecific variation in beeswax as a biological construction material. Journal of Experimental Biology, 209(20), 3984-3989. doi:10.1242/jeb.02472Morgan, J., Townley, S., Kemble, G., & Smith, R. (2002). Measurement of physical and mechanical properties of beeswax. Materials Science and Technology, 18(4), 463-467. doi:10.1179/026708302225001714Gaillard, Y., Mija, A., Burr, A., Darque-Ceretti, E., Felder, E., & Sbirrazzuoli, N. (2011). Green material composites from renewable resources: Polymorphic transitions and phase diagram of beeswax/rosin resin. Thermochimica Acta, 521(1-2), 90-97. doi:10.1016/j.tca.2011.04.010Gaillard, Y., Girard, M., Monge, G., Burr, A., Ceretti, E. D., & Felder, E. (2012). Superplastic behavior of rosin/beeswax blends at room temperature. Journal of Applied Polymer Science, 128(5), 2713-2719. doi:10.1002/app.38333Chang, R., Rohindra, D., Lata, R., Kuboyama, K., & Ougizawa, T. (2018). Development of poly(ε-caprolactone)/pine resin blends: Study of thermal, mechanical, and antimicrobial properties. Polymer Engineering & Science, 59(s2), E32-E41. doi:10.1002/pen.24950Moustafa, H., El Kissi, N., Abou-Kandil, A. I., Abdel-Aziz, M. S., & Dufresne, A. (2017). PLA/PBAT Bionanocomposites with Antimicrobial Natural Rosin for Green Packaging. ACS Applied Materials & Interfaces, 9(23), 20132-20141. doi:10.1021/acsami.7b05557Geurtsen, W. (2000). Biocompatibility of Resin-Modified Filling Materials. Critical Reviews in Oral Biology & Medicine, 11(3), 333-355. doi:10.1177/10454411000110030401Fratini, F., Cilia, G., Turchi, B., & Felicioli, A. (2016). Beeswax: A minireview of its antimicrobial activity and its application in medicine. Asian Pacific Journal of Tropical Medicine, 9(9), 839-843. doi:10.1016/j.apjtm.2016.07.003Weatherall, I. L., & Coombs, B. D. (1992). Skin Color Measurements in Terms of CIELAB Color Space Values. Journal of Investigative Dermatology, 99(4), 468-473. doi:10.1111/1523-1747.ep12616156Pawlak, F., Aldas, M., López-Martínez, J., & Samper, M. D. (2019). Effect of Different Compatibilizers on Injection-Molded Green Fiber-Reinforced Polymers Based on Poly(lactic acid)-Maleinized Linseed Oil System and Sheep Wool. Polymers, 11(9), 1514. doi:10.3390/polym11091514Liu, G., Wu, G., Chen, J., & Kong, Z. (2016). Synthesis, modification and properties of rosin-based non-isocyanate polyurethanes coatings. Progress in Organic Coatings, 101, 461-467. doi:10.1016/j.porgcoat.2016.09.019Wong, R. B. K., & Lelievre, J. (1981). Viscoelastic behaviour of wheat starch pastes. Rheologica Acta, 20(3), 299-307. doi:10.1007/bf01678031Costakis, W. J., Rueschhoff, L. M., Diaz-Cano, A. I., Youngblood, J. P., & Trice, R. W. (2016). Additive manufacturing of boron carbide via continuous filament direct ink writing of aqueous ceramic suspensions. Journal of the European Ceramic Society, 36(14), 3249-3256. doi:10.1016/j.jeurceramsoc.2016.06.002Aldas, M., Ferri, J. M., Lopez‐Martinez, J., Samper, M. D., & Arrieta, M. P. (2019). Effect of pine resin derivatives on the structural, thermal, and mechanical properties of Mater‐Bi type bioplastic. Journal of Applied Polymer Science, 137(4), 48236. doi:10.1002/app.48236Coats, A. W., & Redfern, J. P. (1963). Thermogravimetric analysis. A review. The Analyst, 88(1053), 906. doi:10.1039/an9638800906Eshraghi, S., & Das, S. (2010). Mechanical and microstructural properties of polycaprolactone scaffolds with one-dimensional, two-dimensional, and three-dimensional orthogonally oriented porous architectures produced by selective laser sintering. Acta Biomaterialia, 6(7), 2467-2476. doi:10.1016/j.actbio.2010.02.002Jindal, R., Sharma, R., Maiti, M., Kaur, A., Sharma, P., Mishra, V., & Jana, A. K. (2016). Synthesis and characterization of novel reduced Gum rosin-acrylamide copolymer-based nanogel and their investigation for antibacterial activity. Polymer Bulletin, 74(8), 2995-3014. doi:10.1007/s00289-016-1877-yElzein, T., Nasser-Eddine, M., Delaite, C., Bistac, S., & Dumas, P. (2004). FTIR study of polycaprolactone chain organization at interfaces. Journal of Colloid and Interface Science, 273(2), 381-387. doi:10.1016/j.jcis.2004.02.001Amin, M., Putra, N., Kosasih, E. A., Prawiro, E., Luanto, R. A., & Mahlia, T. M. I. (2017). Thermal properties of beeswax/graphene phase change material as energy storage for building applications. Applied Thermal Engineering, 112, 273-280. doi:10.1016/j.applthermaleng.2016.10.085Aldas, M., Rayón, E., López-Martínez, J., & Arrieta, M. P. (2020). A Deeper Microscopic Study of the Interaction between Gum Rosin Derivatives and a Mater-Bi Type Bioplastic. Polymers, 12(1), 226. doi:10.3390/polym12010226Vasile, C., Stoleru, E., Darie-Niţa, R. N., Dumitriu, R. P., Pamfil, D., & Tarţau, L. (2019). Biocompatible Materials Based on Plasticized Poly(lactic acid), Chitosan and Rosemary Ethanolic Extract I. Effect of Chitosan on the Properties of Plasticized Poly(lactic acid) Materials. Polymers, 11(6), 941. doi:10.3390/polym11060941Fabra, M. J., Jiménez, A., Atarés, L., Talens, P., & Chiralt, A. (2009). Effect of Fatty Acids and Beeswax Addition on Properties of Sodium Caseinate Dispersions and Films. 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Journal of Food Engineering, 93(1), 80-88. doi:10.1016/j.jfoodeng.2009.01.00
Dynamic-Mechanical and Decomposition Properties of Flax/Basalt Hybrid Laminates Based on an Epoxidized Linseed Oil Polymer
[EN] This contribution focuses on the development of flax and flax/basalt hybrid reinforced composites based on epoxidized linseed oil (ELO) resin, exploiting the feasibility of different ratios of glutaric anhydride (GA) to maleinized linseed oil (MLO) in the hardener system (50:0, 40:10 and 30:20 wt.%) to provide crosslinked thermosets with balanced properties. The hybrid laminates have been manufactured by resin transfer molding (RTM) and subjected to dynamic-mechanical (DMA) and thermal gravimetry (TGA) analysis. The presence of glutaric anhydride (GA) resulted in hard and relatively brittle flax and flax/basalt laminates, whose loss moduli decreased as the number of basalt plies diminished. Furthermore, the increase in MLO content in the GA:MLO hardener system shifted the glass transition temperatures (T-g) from 70 degrees C to 59 and 56 degrees C, which is representative of a decrease in brittleness of the crosslinked resin. All samples exhibited two stages of their decomposition process irrespective of the MLO content. The latter influenced the residual mass content that increased with the increase of the MLO wt.% from 10 to 30 wt.%, with shifts of the final degradation temperatures from 410 degrees C to 425 degrees C and 445 degrees C, respectively.This research was funded by the Ministry of Science, Innovation, and Universities (MICIU) project numbers MAT2017-84909-C2-2-R.Motoc, DL.; Ferri Azor, JM.; Ferrándiz Bou, S.; Garcia-Garcia, D.; Balart, R. (2021). Dynamic-Mechanical and Decomposition Properties of Flax/Basalt Hybrid Laminates Based on an Epoxidized Linseed Oil Polymer. Polymers. 13(4):1-11. https://doi.org/10.3390/polym1304047911113
Failure analysis of a plastic modular belt in-service
[EN] In this study, an analysis of the possible causes of the failure in-service of a section of a plastic modular belt was conducted. The study begins with a reproduction of the service conditions in a traction gear. An analysis of the fracture surfaces revealed the existence of defects in the interior of the parts. With the aim of determining the origin of the imperfections and their influence on the failure, an exhaustive mechanical and rheological characterization of the material was carried out. The development of an FE Analysis established that the reduction of the tensile strength of the part due to internal defects was around 70%. Tests also showed that the most stressed area was the area where the most defects appeared. A simulation of the injection process showed that the defects are caused by the geometry of the part, leading to the conclusion that its failure was caused by bad dimensioning of thicknesses.Sanchez-Caballero, S.; Sellés Cantó, MÁ.; Ferrándiz Bou, S.; Peydro, MA.; Oliver, B. (2018). Failure analysis of a plastic modular belt in-service. Engineering Failure Analysis. 93:13-25. https://doi.org/10.1016/j.engfailanal.2018.06.019S13259
Study, mechanical characterization and mathematical modeling of compatible SEBS blends for industrial applications in orthopedics and childcare
"This is an Accepted Manuscript of an article published by Taylor & Francis in Polymer-Plastics Technology and Engineering on JUL 15 2013, available online:www.tandfonline.com/doi/full/10.1080/03602559.2013.763363"In this work, a system of compatible blends based on two
commercial grades of a thermoplastic elastomer, styrene-ethylene/
butylene-styrene (SEBS), with extreme Shore A hardness values
(5 and 90), was studied in order to obtain a range of different
performance blends for orthopedic and childcare applications, where
usually liquid silicone rubber is used. Mechanical properties of
different blends were obtained, and Equivalent Box Model (EBM)
was used for the prediction of the mechanical behavior. The results
show good agreement between the theoretical model and experimental
data of new blends of SEBS.The authors thank "Ministerio de Ciencia y Tecnologia", Ref: DPI2007-66849-C02-02 and Generalitat Valenciana FPA/2010/027 for financial support.Juárez Varón, D.; García Sanoguera, D.; Ferrándiz Bou, S.; Peydro, MA.; Balart Gimeno, RA. (2013). Study, mechanical characterization and mathematical modeling of compatible SEBS blends for industrial applications in orthopedics and childcare. Polymer-Plastics Technology and Engineering. 52(9):862-868. https://doi.org/10.1080/03602559.2013.763363S862868529Xiao, D., Mo, Y., & Choi, M. M. F. (2003). A hand-held optical sensor for dissolved oxygen measurement. Measurement Science and Technology, 14(6), 862-867. doi:10.1088/0957-0233/14/6/323Sagripanti, J.-L., & Bonifacino, A. (1996). Comparative sporicidal effect of liquid chemical germicides on three medical devices contaminated with spores of Bacillus subtilis. 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Enantioselective 1,3-Dipolar Cycloaddition Using (Z)-α-Amidonitroalkenes as a Key Step to the Access to Chiral cis-3,4-Diaminopyrrolidines
The enantioselective 1,3-dipolar cycloaddition between imino esters and (Z)-nitroalkenes bearing a masked amino group in the β-position was studied using several chiral ligands and silver salts. The optimized reaction conditions were directly applied to the study of the scope of the reaction. The determination of the absolute configuration was evaluated using NMR experiments and electronic circular dichroism (ECD). The reduction and hydrolysis of both groups was performed to generate in an excellent enantiomeric ratio the corresponding cis-2,3-diaminoprolinate.We gratefully acknowledge financial support from the Spanish Ministerio de Ciencia, Innovación y Universidades (project RED2018-102387-T) the Spanish Ministerio de Economía, Industria y Competitividad, Agencia Estatal de Investigación (AEI) and Fondo Europeo de Desarrollo Regional (FEDER, EU) (projects CTQ2016-76782-P, CTQ2016-80375-P, CTQ2017-82935-P and PID2019-107268GB-I00), the Generalitat Valenciana (IDIFEDER/2021/013, CIDEGENT/2020/058 and APOTIP/2020/002), Medalchemy S. L. (Medalchemy-18T) and the University of Alicante (VIGROB-068, UAUSTI21-05)
An exploratory study of human values of military teaching student spanish army under the Schwartz model
La presente investigación, desarrollada de forma empírica sobre el censo de alumnos de enseñanza militar del Ejército de Tierra de España, tiene como objetivo explorar sus valores según el modelo de Schwartz. Se ha utilizado el Schwartz Values Survey. Los resultados sugieren la prevalencia de valores colectivistas en detrimento de los individualistas. Así mismo se constatan importantes similitudes entre los alumnos de los dos centros de formación estudiados. Por último el análisis exploratorio de los
datos sugiere una mayor potencia en la estructura de tipologías motivacionales de los alumnos militares que la existente en la población civil española
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