Study of the Indentation Process under Specific Technological Parameters

AbstractThere is a large variety of Compressive Forming Processes with different typologies and characteristics. In this paper, the indentation process is studied from the point of view of manufacturing. The influence of technological parameters such as friction and shape factor on the process has been studied. The aluminum alloy AA 6082 has been employed in this study due to its good mechanical properties, light weight and its capacity of being recycled. The Finite Element Method (FEM) has been used for the analysis. The indentation process has been studied under axisymmetric conditions. The forces to carry out the indentation process and the contact pressures have been obtained. Finally, it is shown that the forces and the contact pressures do not have a high dependency on the friction between the surfaces of the punch and the workpiece. The shape factor has a greater influence on the process, especially the width of the workpiece

Study of the Indentation Process under Specific Technological Parameters

AbstractThere is a large variety of Compressive Forming Processes with different typologies and characteristics. In this paper, the indentation process is studied from the point of view of manufacturing. The influence of technological parameters such as friction and shape factor on the process has been studied. The aluminum alloy AA 6082 has been employed in this study due to its good mechanical properties, light weight and its capacity of being recycled. The Finite Element Method (FEM) has been used for the analysis. The indentation process has been studied under axisymmetric conditions. The forces to carry out the indentation process and the contact pressures have been obtained. Finally, it is shown that the forces and the contact pressures do not have a high dependency on the friction between the surfaces of the punch and the workpiece. The shape factor has a greater influence on the process, especially the width of the workpiece

El impacto en el IVA de las operaciones de las organizaciones de productores, derivado de los instrumentos financieros de la PAC para el sector de frutas y hortalizas

This work investigates the repercussions of VAT neutrality of the «operational funds». At this moment, this is one of the most important financial sources for the fruit and vegetables sector in the European Union, and specifically in Spain. The operational funds, financed fifty-fifty by the organizations partners and by the community budget, have been regulated by the Community Agricultural Policies and are, therefore, not covered in the Spanish mercantile and tax regulations. Through this analysis, we have concluded that "reserve" is the most appropriate alternative for account identification of the partners contribution to these funds. Also, we have built the models that allow for quantification of indirect taxes. These models, if the reserve option is chosen, lead to VAT neutrality for the organizations, thus avoiding extra charges for the partner.En el presente trabajo se investigan las repercusiones en la neutralidad del IVA de una de las más importantes fuentes de financiación con que actualmente cuenta el sector hortofrutícola en la Unión Europea y específicamente en España, los fondos operativos. Este recurso, financiado a partes iguales por los socios de las organizaciones de productores y por el presupuesto comunitario, ha sido regulado en el marco de la Política Agraria Comunitaria, por lo que no es tratado en el ordenamiento mercantil y fiscal español. Así, hemos desarrollado los modelos que permiten cuantificar la imposición indirecta, considerando las distintas opciones en la identificación contable de la contribución del socio a estos fondos. Se concluye que la opción de reservas es la única con la que se consigue la neutralidad en el IVA para la organización, y se evitan cargas adicionales en el socio

ANNEX IV. Metodología para elaboración de cuentas híbridas SEEA-W

El proyecto SYWAG ha acometido la tarea de elaborar para la cuenca del Guadalquivir en el periodo 2004-2012 las tablas del Sistema de Cuentas Ambientales y Económicas del Agua (SCAE-Agua, SEEA-Water en inglés) y extraer indicadores de las mismas. El sistema SCAE-Agua ha sido preparado por la División de Economía y Asuntos Sociales de las Naciones Unidas en colaboración entre otros con EUROSTAT. SCAE-Agua proporciona el marco conceptual para la organización coherente y consistente de la información hídrica y económica y como marco básico el Sistema de Cuentas Nacionales 1993 (SCN 1993), que es el sistema estándar para la compilación de estadísticas económicas y de los indicadores económicos derivados, entre los que destaca el Producto Interno Bruto (PIB).0329/2013/671250/SUB/ENV.C (DG ENV: Comisión Europea

The Economic Analysis of Water Use in the Water Framework Directive Based on the System of Environmental-Economic Accounting for Water: A Case Study of the Guadalquivir River Basin

This paper develops a methodology for the economic analysis of water use proposed by the Water Framework Directive (WFD) based on the System of Environmental-Economic Accounting for Water (SEEA-Water) standard tables. Our proposal satisfies the requirements for the economic characterization set out in Article 5 of the WFD. A case study in the Guadalquivir river basin shows a similar characterization in the baseline scenario to previous studies, including apparent water productivity. The main contribution of our research, however, is the proposal of a methodology that would enhance comparability and knowledge-sharing between regions, countries, and sectors both in the European Union and worldwide

Water Productivity under Drought Conditions Estimated Using SEEA-Water

This paper analyzes the impact of droughts on agricultural water productivity in the period 2004–2012 in the Guadalquivir River Basin using the System of Environmental-Economic Accounting for Water (SEEA-Water). Relevant events in this period include two meteorological droughts (2005 and 2012), the implementation of the Drought Management Plan by the basin's water authority (2006, 2007 and 2008), and the effects of irrigated area modernization (water-saving investment). Results show that SEEA-Water can be used to study the productivity of water and the economic impact of the different droughts. Furthermore, the results reflect the fact that irrigated agriculture (which makes up 65% of the gross value added, or GVA, of the total primary sector) has considerably higher water productivity than rain-fed agriculture. Additionally, this paper separately examines blue water productivity and total water productivity within irrigated agriculture, finding an average productivity of 1.33 EUR/m3 and 0.48 EUR/m3, respectively

Metodología para el cálculo de variables hidrológicas. Proyecto SYWAG (System of Water Accounting in Guadalquivir River Basin)

Metodología para el cálculo de variables hidrológicas. Proyecto SYWAG (System of Water Accounting in Guadalquivir River Basin

Análisis coste-beneficio de la modernización de regadíos. Caso del Guadalquivir

Este trabajo presenta una aplicación del análisis coste-beneficio a la política de modernización de regadíos en la Demarcación del Guadalquivir 1995-2015. La estimación de costes incluye la inversión pública y privada en equipos e infraestructura y el aumento de emisiones de CO2 mientras que los beneficios incluyen aumento de la productividad del agua, mejora de la garantía, reducción de la contaminación difusa, aumento de la captura de CO2, y aumento del empleo. Considerando adicionalmente el efecto multiplicador de la actividad agraria (1,4) el resultado final es una relación 4,1:1 de beneficios a costes determinando por tanto una considerable rentabilidad social

Stem morphoanatomy of Poiretia tetraphylla (Poiret) Burkart (Leguminosae)

Poiretia tetraphylla is an erect herb to subshrub, perennial, native to Brazil, Argentina, Paraguay and Uruguay. It is popularly known as erva-de-touro-miúda and used in traditional medicine as tonic, in stomach disorders and verminosis. The stem is angular, striate, glabrous with copious amounts of oblong and translucent glands. The epidermis is uniestratified and persistent, stomata well pronounced, thick, smooth and plain cuticle and oval mucilaginous glandular formations. The cortex has parenchyma cells, and the innermost layer is distinguished from others by having large cells with little cytoplasmic content. In this region, protecting the phloem, has a group up to six layers of sclerenchyma fibers. The central cylinder presents vascular system of sifonestelic continuous ectofolic type. The pith is composed of parenchyma cells with intercellular space of meatus type. The whole of these diagnostic traits are useful on the botanical quality control of this species.Colegio de Farmacéuticos de la Provincia de Buenos Aire