Estudio sobre la calidad de la información financiera (Ejercicio 2020). FacePhi Biometría, S.A. y Sociedades Dependientes

[Resumen]: El objetivo primordial de este estudio consiste en una meticulosa evaluación cualitativa de la información financiera del ejercicio 2020 contenida en los estados financieros publicados por el grupo de empresas PhacePhi Biometría, S.A. y Sociedades Dependientes. Con este fin, se efectúa no solo un profundo y riguroso análisis de las cuentas anuales del grupo, sino que se presta una cuidada atención al informe de auditoría tratando de mimetizar escrupulosamente los pasos ejecutados por la empresa de auditoría, describiendo y explicando con una actitud imparcial, equilibrada, diligente y responsable si cumple con los requerimientos exigidos por las distintas normas internacionales de auditoría. Para ello, el autor realiza un detallado examen de la entidad y de su entorno, donde, asimismo, se destaca la evolución de las métricas más relevantes y significativas, se esbozan los principales trazos de su estructura corporativa. Adicionalmente, el autor proporciona una estimación justificada de las diferentes materialidades y una justificación minuciosamente motivada de la opinión emitida por el auditor, situando el foco sobre las cuestiones claves de auditoría; en un capítulo aparte, el autor expone las similaridades existentes en las distintas normas vigentes en el reconocimiento de ingresos, y revela las novedades concretas en su aplicación por la entidad. A modo didáctico, el autor predice con la sensatez y razonabilidad de la que es capaz una tasa de descuento empleada en numerosas valoraciones (valor en uso de los activos, valoración de empresas en operaciones societarias, etc.) imprescindibles en diversos campos del saber contable, económico, financiero y tributario, el método de descuentos de flujo de caja esperados o futuros.[Abstract]: The primary objective of this research consists of a meticulous qualitative evaluation of the financial information for the year 2020 contained in the financial statements published by PhacePhi Biometría, S.A. and its Dependent Companies. With this purpose, not only a deep and rigorous analysis of the group's annual accounts is carried out, but careful attention is paid to the audit report trying to scrupulously mimic the steps executed by the audit firm, describing and explaining with an impartial, balanced, diligent and responsible attitude whether or not it complies with the requirements demanded by the different international auditing standards. To this end, the author carries out a detailed examination of the entity and its environment, where, likewise, the evolution of the most relevant and significant metrics is highlighted, the main outlines of its corporate structure are outlined. Additionally, the author provides a justified estimate of the different materialities, and a thoroughly reasoned justification of the opinion issued by the auditor, placing the focus on the key audit issues; in a separate chapter, the author exposes the similarities existing in the different rules in force in the recognition of revenue, and reveals the concrete novelties in their application by the entity. In a didactic way, the author predicts with the good judgement and reasonableness of which is capable, a discount rate used in numerous valuations (value in use of assets, valuation of companies in corporate operations, etc.) essential in various fields of accounting, economic, financial and tax knowledge, the method of expected or future cash flow discount.Traballo fin de mestrado (UDC.ECO). Contabilidade Superior e Auditoría de Contas. Curso 2021/202

Empleo de isótopos ambientales para discernir la contaminación salina de la cuenca del río Llobregat

La formación geológica salina de la comarca del Bages(Barcelona) y su explotación minera en diferentes puntos de la cuenca del Llobregat, influyen en la salinización de los ríos Cardener y Llobregat. La cuenca potásica catalana presenta dos peculiaridades: la formación salina tiene un afloramiento en Cardona, y en algunas zonas las capas de mineral se encuentran cerca de la superficie pero sin aflorar. La geología del terreno puede influir en la salinidad de las aguas de la cuenca por contacto directo con los materiales salinos. La actividad minera de Cardona (cerrada en 1990), Suria,Balsareny y Sallent, genera en la producción del mineral un residuo salino que se acumula en el exterior de las minas formándose las escombreras salinas o «runams». Sus salessolubles se disuelven con la lluvia, y pueden llegar a las aguas superficiales y aguas subterráneas del entorno. El objetivo de este trabajo es evaluar las aportaciones salinas a la cuenca del río Llobregat, separando las de origen natural y las de procedencia antrópica, utilizando la composición isotópica del azufre y del oxigeno del sulfato disuelto en sus aguas. También se cuantifica el origen natural y antrópico de los cloruros que se aportan

Hybrids Provide More Options for Fine-Tuning Flowering Time Responses of Winter Barley

Crop adaptation requires matching resource availability to plant development. Tight coordination of the plant cycle with prevailing environmental conditions is crucial to maximizing yield. It is expected that winters in temperate areas will become warmer, so the vernalization requirements of current cultivars can be desynchronized with the environment’s vernalizing potential. Therefore, current phenological ideotypes may not be optimum for future climatic conditions. Major genes conferring vernalization sensitivity and phenological responses in barley (Hordeum vulgare L.) are known, but some allelic combinations remain insufficiently evaluated. Furthermore, there is a lack of knowledge about flowering time in a hybrid context. To honor the promise of increased yield potentials, hybrid barley phenology must be studied, and the knowledge deployed in new cultivars. A set of three male and two female barley lines, as well as their six F1 hybrids, were studied in growth chambers, subjected to three vernalization treatments: complete (8 weeks), moderate (4 weeks), and low (2 weeks). Development was recorded up to flowering, and expression of major genes was assayed at key stages. We observed a gradation in responses to vernalization, mostly additive, concentrated in the phase until the initiation of stem elongation, and proportional to the allele constitution and dosage present in VRN-H1. These responses were further modulated by the presence of PPD-H2. The duration of the late reproductive phase presented more dominance toward earliness and was affected by the rich variety of alleles at VRN-H3. Our results provide further opportunities for fine-tuning total and phasal growth duration in hybrid barley, beyond what is currently feasible in inbred cultivars.his research was supported by the contract “Iberia region hybrid barley variety development and understanding effects of adaptation genes in hybrids,” between CSIC and Syngenta (Basel, Switzerland) Crop Protection AG, which included funding for MF-C scholarship

Phylogenenetic approach of the section Bulbocodii D.C. of Narcissus based on cpDNA. A case of taxonomic inflation ?

In this paper, we analyzed the phylogeny of the section Bulbocodii (genus Narcissus; Amarillydaceae) using the matK and trnL-F fragments of cpDNA in order to review the validity of the recognized taxa. Our results indicate that Narcissus obesus should be considered a valid species, and that N. blancoi is a distinct taxon. In addition, seven previously recognized species, N. juressianus, N. subnivalis, N. graellsii, N. conspicuus, N. citrinus, N. nivalis, and N. quintanilhae, should be assigned to an infraspecific rank under N. bulbocodium, as they are not valid species. In addition, we analyzed the distribution of the three morphological characters widely used in the systematics of this section and found that their variation does not agree with the phylogenetic results, rendering these characters limited taxonomical utility. This result suggests that the section Bulbocodii shows high morphological lability, which can explain the proliferation of nominal speciesinfo:eu-repo/semantics/publishedVersio

Understanding the active sites of boron nitride for CWPO: An experimental and computational approach

Hexagonal boron nitride (h-BN) has been explored as a catalyst for degrading persistent organic pollutants in wastewater by Catalytic Wet Peroxide Oxidation (CWPO). Herein, the superior activity of the h-BN on the phenol degradation (model pollutant) compared to other metal-free catalysts, such as carbon-based ones, and the lower selectivity to CO encourage the potential application of h-BN catalysts in CWPO processes. Through a combined density functional theory calculations, experimental reactions and catalyst characterization approach, a com- prehensive study on the reaction mechanism has been conducted. According to this, only defected B atoms in the h-BN layer, protonated as B-(OH2)+, decompose the hydrogen peroxide into highly reactive hydroxyl radicals. The radical species diffuse towards inner h-BN regions and react with the phenol adsorbed by π-π interaction on the h-BN surface. Oxidation by-products cause carbonaceous deposits and progressive deactivation of the h-BN catalyst that can be directly regenerated by burning off in air.Comunidad de Madrid-S2018/EMT-4341Ministerio de Ciencia e Innovación y Agencia Estatal de Investigación de España, y fondos FEDER de la Unión Europea (MCIU/AEI/FEDER, UE)-RTI2018-095052-B-I00Ministerio de Ciencia e Innovación de España y EU-FEDER-PID2019-106871 GB-I00Junta de Andalucía-FEDER-US-1381410Comunidad de Madrid-PEJD-2018-PRE/AMB-901

Chemical modeling for pH prediction of acidified musts with gypsum and tartaric acid in warm regions

Winemaking of musts acidified with up to 3 g/L of gypsum (CaSO4 2H2O) and tartaric acid, both individually and in combination, as well as a chemical modeling have been carried out to study the behaviour of these compounds as acidifiers. Prior to fermentation gypsum and tartaric acid reduce the pH by 0.12 and 0.17 pH units/g/L, respectively, but while gypsum does not increase the total acidity and reduces buffering power, tartaric acid shows the opposite behaviour. When these compounds were used in combination, the doses of tartaric acid necessary to reach a suitable pH were reduced. Calcium concentrations increase considerably in gypsum-acidified must, although they fell markedly after fermentation over time. Sulfate concentrations also increased, although with doses of 2 g/L they were lower than the maximum permitted level (2.5 g/L). Chemical modeling gave good results and the errors in pH predictions were less than 5% in almost all case

Sparse initial data indentification for parabolic pde and its finite element approximations

We address the problem of inverse source identification for parabolic equations from the optimal control viewpoint employing measures of minimal norm as initial data. We adopt the point of view of approximate controllability so that the target is not required to be achieved exactly but only in an approximate sense. We prove an approximate inversion result and derive a characterization of the optimal initial measures by means of duality and the minimization of a suitable quadratic functional on the solutions of the adjoint system. We prove the sparsity of the optimal initial measures showing that they are supported in sets of null Lebesgue measure. As a consequence, approximate controllability can be achieved efficiently by means of controls that are activated in a finite number of pointwise locations. Moreover, we discuss the finite element numerical approximation of the control problem providing a convergence result of the corresponding optimal measures and states as the discretization parameters tend to zero.The first author was supported by Spanish Ministerio de Economía y Competitividad under project MTM2011-22711. The third author was supported by the Advanced Grant NUMERIWAVES/FP7-246775 of the European Research Council Executive Agency, FA9550-14-1-0214 of the EOARD-AFOSR, FA9550-15-1-0027 of AFOSR, the BERC 2014-2017 program of the Basque Government, the MTM2011-29306 and SEV-2013-0323 Grants of the MINECO, the CIMI-Toulouse Excellence Chair in PDEs, Control and Numerics and a Humboldt Award at the University of Erlangen-Nürnberg

etrological, geochemical (major, trace, and rare earth elements), and U–Pb zircon data of the Tamatán Group, NE Mexico

From samples of the Paleozoic Tamatán Group (Huizachal–Peregrina Anticlinorium, Tamaulipas, Mexico), petrographic (qualitative and modal) and geochemical analyses (major, trace, and rare earth elements) were conducted. The first U–Pb geochronological data on detrital zircons of the Tamatán Group were generated using four samples. The data presented here contains a broad overview of photomicrography, recalculated modal point-count data, raw geochemical data, and simple statistics of selected geochemical parameters. The data presented in this article are interpreted and discussed in the research article titled “Provenance and tectonic setting of the Tamatán Paleozoic sequence, NE Mexico: Implications for the closure of the Rheic Ocean at the northwestern part of Gondwana”publishedVersio

High-Pressure fractionation of tropical fruits with potential antibacterial activity: M. indica L. and B. Guineensis

The great interest in the potential health benefits of tropical fruits is due to their high content of antioxidants and phytochemicals. Colombia ranks as the second country with the major biodiversity worldwide. B. guineensis (Arecaceae) is a palm that grows in Colombia and Central America. The purple-black fruits of this plant are rich in thermal-stable anthocyanins. M. indica L. (Anacardiaceae) is a great source of phenolic compounds. It has multiple functional properties including antioxidant, antimicrobial, antidiabetic and anticarcinogenic activities. In this work, high-pressure extraction techniques: supercritical fluid extraction (SFE) and enhanced solvent extraction (ESE), and two different fractionation techniques: i) cascade fractionation and ii) sequential fractionation were applied. Fractions were analyzed by means of their phenolic content, antioxidant activity, and antibacterial activity against different bacterial strains: E. coli, P. mirabilis, S. Aurerus, S. enteritidis, E. aerogenes and P. aeruginosa. The sequential fractionation of B. guineensis pulp consisted in three steps: 1) supercritical CO2, 2) CO2 + 50% ethanol, and 3) CO2/EtOH/H2O (50:25:25). A red fraction rich in phenolic compounds, high antioxidant and antibacterial capacity (inhibition zone ~ 10 mm) was obtained in the last step. A cascade fractionation of M. indica leaves using CO2 + 50% H2O and three separators (S1, S2 and S3) was evaluated. Fractions obtained in S1 and S2 presented antioxidant capacity and antibacterial activity against P. mirabilis, and S2 also against S. Aureus and Salmonella