ENTITÉS D'ÉCONOMIE SOLIDAIRE : L'INCIDENCE DE LEURS CARACTÉRISTIQUES SUR LA COMPTABILITÉ

International audienceNous abordons l'étude des entités privées, qui comprennent dans leur énoncé un composant solidaire, dans le but de pouvoir effectuer une analyse comparée de l'incidence comptable de leurs caractéristiques. Pour cela, nous avons dû déterminer au préalable le lien qui les délimite, ce qui a permis de les définir et d'établir un premier classement. À partir de là, nous avons sélectionner les caractéristiques dont l'interprétation peut conditionner plus ou moins intensément leur information comptable, puis procédé finalement à l'établissement de la comparaison ci-dessus mentionnée

Ley 19/2013, de 9 de diciembre, de Transparencia, Acceso a la Información Pública y Buen Gobierno: la transparencia de los partidos políticos

El presente Trabajo de Fin de Grado versa sobre un análisis acerca de la Ley 19/2013, de 9 de diciembre, de Transparencia, Acceso a la Información Pública y Buen Gobierno, y en particular sobre el papel de los partidos políticos dentro de esta ley. Así, en un primer momento se lleva a cabo un estudio genérico de los aspectos más relevantes de la ley y de las obligaciones que derivan de la misma. Tras ello, se analiza el caso concreto de la transparencia en los partidos políticos, cuáles han sido las razones que llevaron a su inclusión como obligados dentro del ámbito subjetivo de la ley, hasta qué punto quedan sujetos a las obligaciones derivadas de esta ley y una valoración sobre los niveles de transparencia de los que gozan actualmente los partidos políticos españoles.Grado en Derech

Promover la actividad física a través del Artzikirol y con el apoyo de las familias

El presente Trabajo Fin de Grado (TFG) presenta un programa de intervención docente para promocionar la actividad física a través de los deportes alternativos, en este caso, a través del Artzikirol en la asignatura de Educación Física. En la fundamentación teórica se realiza un análisis sobre diferentes aspectos como la actividad física, el sedentarismo, los deportes alternativos, en especial el Artzikirol, y por último, la participación de las familias, analizando la importancia que tiene su presencia en los centros educativos. Con ello se justifica la realización de este trabajo donde el principal objetivo es la promoción de la actividad física evitando el sedentarismo en la vida de los alumnos ya que, Sánchez et al. (2023), nos señalan que: “En la actualidad, es relevante la importancia del ejercicio físico diario para todas las personas y, en especial, para los educandos, ya que repercute en su bienestar” (p. 911). Tras la fundamentación teórica se presenta una propuesta de intervención que se encuentra diseñada para llevarla a cabo en una clase de 5º de Educación Primaria sobre el Artzikirol. Y para finalizar y completar este trabajo se realiza un análisis de los resultados obtenidos y las conclusiones.Grado en Educación Primari

Uncertainty and detection limits of Pu-241 determination by liquid scintillation counting (LSC)

[EN]Determination of Pu-241 is an essential issue for radiation protection, as it is the precursor of some nuclides with high radiotoxicity. Pu-241 is a low energy beta emitter, which makes its measurement more challenging than that of Pu alpha emitters. The most widely used method for the measurement of Pu-241 is liquid scintillation counting (LSC). In this method, the assessment of Pu radiochemical yield is done by measuring the sample by alpha spectrometry before being lixiviated and measured by LSC. This double measurement affects uncertainty analysis, as well as decision threshold and detection limit, considering that both components of the total yield (radiochemical and lixiviation) should be contemplated. In this paper, and for quality assurance (QA) purposes, in-depth uncertainty and detection limit formulae for the proposed method, controlling correlations and considering all the parameters involved including chemical and lixiviation yields, have been developed. A sensitivity analysis of the uncertainty budget together with an assessment of Pu-242 tracer quantity to be used, ensuring a total yield of at least 50% and a relative uncertainty of the leaching yield of at most 5%, have been carried out. In addition, an analysis of the impact of the real lixiviation yield value and its uncertainty on the results has been done. As a general conclusion, and considering the values of the parameters chosen for this work (samples of 1 g measured for 24 h by LSC), the Pu-241 uncertainties range from 5% to 30% depending on the activity concentration values and the detection limits range from 14 to 30 Bq kg(-1), depending on yield values. The main components of the uncertainty budget are the net Pu-241 and background counts obtained in the LSC measurement for low contaminated samples while this is the case for the alpha gross count rate in LSC measurement of the alpha calibration source for highly contaminated samples. In addition, an analysis of possible interference by Pu alpha emitters in the Pu-241 signal and a comparison of quench standard curves of H-3 and Pu-241 are also performed.Open Access funding provided by University of the Basque Country UPV/EHU

Análisis de la transmutación de Actínidos Minoritarios en un reactor rápido de sodio con modelo de carga homogéneo mediante el código MCNPX-CINDER

El reactor rápido refrigerado por sodio (SFR) constituye uno de los conceptos más prometedores de los seis considerados en la Generación IV de reactores nucleares, encontrándose actualmente en fase de investigación. En este marco surge el proyecto europeo CP ESFR (Collaborative Project for an European Sodium Fast Reactor) cuya finalidad es analizar los diversos desafíos y oportunidades que el desarrollo de este tipo de reactores plantea, ya sea en términos de seguridad, tecnología de sodio, capacidades transmutadoras, etc

On the Extension of the Analytic Nodal Diffusion Solver ANDES to Sodium Fast Reactors

Within the framework of the Collaborative Project for a European Sodium Fast Reactor, the reactor physics group at UPM is working on the extension of its in-house multi-scale advanced deterministic code COBAYA3 to Sodium Fast Reactors (SFR). COBAYA3 is a 3D multigroup neutron kinetics diffusion code that can be used either as a pin-by-pin code or as a stand-alone nodal code by using the analytic nodal diffusion solver ANDES. It is coupled with thermalhydraulics codes such as COBRA-TF and FLICA, allowing transient analysis of LWR at both fine-mesh and coarse-mesh scales. In order to enable also 3D pin-by-pin and nodal coupled NK-TH simulations of SFR, different developments are in progress. This paper presents the first steps towards the application of COBAYA3 to this type of reactors. ANDES solver, already extended to triangular-Z geometry, has been applied to fast reactor steady-state calculations. The required cross section libraries were generated with ERANOS code for several configurations. The limitations encountered in the application of the Analytic Coarse Mesh Finite Difference (ACMFD) method –implemented inside ANDES– to fast reactors are presented and the sensitivity of the method when using a high number of energy groups is studied. ANDES performance is assessed by comparison with the results provided by ERANOS, using a mini-core model in 33 energy groups. Furthermore, a benchmark from the NEA for a small 3D FBR in hexagonal-Z geometry and 4 energy groups is also employed to verify the behavior of the code with few energy groups

Recommendations for the selection of in situ measurement techniques for radiological characterization in nuclear/radiological installations under decommissioning and dismantling processes

[EN] In this paper, in-situ radiological characterisation by means of non-destructive techniques is studied and analysed in the context of the different constrained environments (identified as radioactivity, materials, accessibility and other hazards) that may be encountered in the nuclear facilities undergoing decommissioning and dismantling. As a complement to a previous paper (Aspe et al., 2020), the present one gives a global guidance to assist with the decision making process regarding the selection of in-situ measurement techniques that could be applied in such constrained environments. In addition, from the definition of the investigation objectives, and for each one of the most common in-situ measurement techniques, a brief description is given about the impact of the above constraints and how to integrate them onto the system definition, including the experimental design, the mechanical integration and the data management, to properly define the best radiological characterization methodology. Moreover, complementing this general view, all the phases – from initial to final – of a D&D programme were taken into account to provide basic recommendations, together with some particular dispositions, for the appropriate implementation of the chosen instruments. Strengths and weaknesses of the common detectors used for the different in-situ measurement techniques, as well as their recommended applications in nuclear facilities are also outlined.The research leading to these results has been carried out in the framework of the European INSIDER project and has received funding from the Euratom Research and Training Programme 2014–2018 under grant agreement no. 755554

Possibilities of the use of CeBr3 scintillation detectors for the measurement of the content of radionuclides in samples for environmental monitoring

The investigation of radioactivity in samples is an application of gamma-ray spectrometry dealing with low and very low level gamma-ray activities of different isotopes. Gamma-ray spectrometry performed in the framework of radiological environmental monitoring may be done after selective sampling processes or after a chemical purification of a sample. Both cases imply that only some specific radionuclides should contribute to the obtained spectrum. Gamma-ray spectrometry performed with medium energy resolution detectors may allow the possible distinction of their photopeaks. Therefore, a cerium bromide (CeBr3) detector can be particularly attractive for routine tasks in radiological environmental monitoring as it has a high efficiency, medium energy resolution and it can work at room temperature. This study describes the conditions under which a CeBr3 detector can serve for some routine analysis in radiological analysis of samples collected in the environment or collected by airsamplers in environmental radiological monitoring programmes