Fitxes del Museu Arqueològic d'Eivissa i Formentera

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Teaching of Tax Law in Spain

This paper studies the consolidation of tax law in Spain as a subject of study in the Bachelor Law Degree, and the result of the evolution of the different amendments of the Law Study Plan. Despite the fact that Tax Law is broadly and generally studied as a mandatory subject at the Bachelor level, it diminishes its relevance at the Official Master Level, mainly due to the fact of the absence of a specialized Courts in the Spanish judiciary system. The possibilities of development and consolidation still arise at the postgraduate level with the specialized professional studies, much demanded by companies and advocacy. The tendency, however, seem to go for advanced specialized ad hoc courses. The paper also scrutinizes the different systems of promotion in the academic career which are common to the different University fields in Spain, devoting special attention to the strengths and weaknesses of the 'national accreditation' system of a double step, first at the national level and second at each University level. This analysis leads to end the discussion with some considerations on the weak and indirect role that tax scholars play in the social and public debate, and also the limited role in the definition of tax policy goals and preparation of legislative proposals, mainly influenced by economist

Quadrature Hybrid Circuit for the Optical Single Sideband Modulation of microwave signals

Optical Single Sideband modulation of RF signals at 2 GHz has been experimentally observed. The signal was driven into a microwave circuit that incorporates a quadrature hybrid and a bias network and redirected to a dual-drive Mach-Zehnder modulator. The design of the microwave circuit by using commercial ADS software is presented, as well as the resulting sideband rejection ratio of 20 dB recorded through heterodyne spectrum measurements of the optical modulated signal.2014/201

Modelling long-term morphodynamic evolution of mega-nourishments

Peer ReviewedPostprint (published version

Presence of Siloxanes in the Biogas of a Wastewater Treatment Plant Separation in Condensates and Influence of the Dose of Iron Chloride on its Elimination

The siloxanes present in the biogas produced during anaerobic digestion damage the mechanism of cogeneration equipment and, consequently, negatively affect the energy valorization process. For this reason, the detection and elimination of these silicon-derived chemical compounds are a priority in the management of cogeneration facilities. In this regard, the objectives of this paper are, firstly, to characterize the siloxanes in the biogas and, secondly, to qualitatively evaluate the influence of the dose of iron chloride on its elimination. The research was performed at the Rincón de León Wastewater Treatment Plant (Alicante, Spain). The outflow biogas of the digesters and of the pressurized gasometers was sampled and analyzed. The results obtained made it possible to demonstrate, firstly, the absence of linear siloxanes and that, of the cyclic siloxanes, the predominant type was decamethylcyclopentasiloxane, and, secondly, that the addition of iron chloride in the digesters significantly reduces the siloxane content in the biogas. Additionally, it was demonstrated that the process of compression of the biogas, with the elimination of condensates, also produces significant reductions in the concentration of siloxanes in the biogas

New space vector modulation algorithms applied to multilevel converters with balanced DC-link voltage

This work presents a survey of new space vector modulation algorithms for high power voltage source multilevel converters. These techniques provide the nearest switching vectors sequence to the reference vector and calculates the on-state durations of the respective switching state vectors without involving trigonometric functions, look-up tables or coordinate system transformations which increase the computational load corresponding to the modulation of a multilevel converter. These algorithms drastically reduce the computational load maintained permitting the on-line computation of the switching sequence and the on-state durations of the respective switching state vectors. The on-state durations are reduced to a simple addition. In addition, the low computational cost of the proposed methods is always the same and it is independent of the number of levels of the converter. The algorithms have been satisfactorily implemented in very low-cost microcontrollers.Ministerio de Ciencia y Tecnología DPI 2001-308

Comparison of fuel consumption of Continuous Descent Operations with required times of arrival

Continuous descent operations (CDOs) with required times of arrival (RTAs) have proven to deliver major environmental benefits in terminal maneuvering areas (TMAs) without degrading capacity. When traffic density is high, air traffic controllers (ATC) have to delay flights and assign an RTA different from the aircraft's estimated time of arrival (ETA). In such case, aircraft may have to follow a non-optimum speed profile and possibly be forced to fly powered descents instead of neutral CDOs. Furthermore, ATC may also stretch the planned route to keep the safety of the operation. In that case, aircraft might be able to fly neutral CDOs, but at the expense of flying a longer route. In this paper, the differences in fuel consumption between powered descents and path stretching are quantified. A simplified scenario has been defined in which an Airbus A320 is approaching a generic airport with a finite number of arrival routes (i.e. distances to go), and several fictitious RTAs. Then, an optimal control problem has been formulated and solved in order to generate several trajectories meeting the assigned RTAs. In terms of fuel consumption results show that, for RTAs later than the ETA, although in the beginning path stretching represents a higher fuel consumption, in the end flying powered descents is the strategy that consumes more fuel. For RTAs earlier than the ETA, path stretching shows lower consumption values. The methodology presented in this paper could help to define a ground supporting tool to help ATC to decide which would be the best decision under the trajectory based operations paradigm.Peer ReviewedPostprint (published version

The potential risk induced by climate change in the context of mega-nourishments

Peer ReviewedPostprint (published version

Long-term and large-scale modeling of mega-nourishments

The Sand Engine, ZM (Zandmotor), is a hook-shaped mega-nourishment (21.5 millions m³) located on the Dutch coast with an alongshore length of 2.4 km and an offshore extension of 1 km. The mega-nourishment project was initiated as a coastal protection measure on decadal time scales to maintain the coastline under predicted sea level rise. It follows the philosophy of working in harmony with the forces of nature by taking advantage of the longshore transport as the main distributor of sand along the adjacent coast (Stive et al., 2013). In the present contribution we use the Q2Dmorfo model (van den Berg, et al., 2012) to predict the long-term dynamics of the ZM.Peer ReviewedPostprint (published version

Colposuspensión para prevenir la incontinencia urinaria en perras castradas

Uno de los efectos secundarios de la ovariohisterectomía es la incontinencia urinaria. Ésta se presenta por dos motivos: en primer lugar, al eliminar los ovarios reducimos la fuente de estrógenos que son necesarios para favorecer la contracción muscular del esfínter urinario y, en segundo lugar, al eliminar el útero favorecemos que la vejiga, que se encuentra en posición pélvica, pase a posición abdominal. Cuando este animal envejece y engorda por efecto secundario de la ovariohisterectomía, todas las vísceras abdominales se apoyan sobre la vejiga y la comprimen. Esto, unido a una debilidad del esfínter vesical por la falta de los estrógenos, desemboca en que este animal se vuelva incontinente, primero cuando duerme y después a cualquier hora. El tratamiento médico de esta complicación tiene efectos secundarios muy graves; y en cuanto al quirúrgico, cuando se presenta el problema es difícil por la gran cantidad de grasa que tienen estos animales. Por este motivo, proponemos una técnica quirúrgica sencilla que los autores realizamos siempre al mismo tiempo que la ovariohisterectomía y que no prolonga más de cinco minutos la técnica completa, evitando así los problemas de incontinencia en hembras castradas