On the Structure of Liquid Methyl Salicylate: the Role of Intramolecular Hydrogen Bonding

A study on the structure of methyl salicylate is reported using quantum mechanical calculations, molecular dynamics simulations, vibrational spectroscopy and microwave dielectric relaxation spectroscopy tools. The reported results show that a strong intramolecular hydrogen bonding is developed between the hydroxyl hydrogen and carbonyl oxygen. This intramolecular interaction is maintained in gas and liquid phases and even when diluted in inert solvents. Interaction between neighbour molecules is developed through dipolar interactions, and thus, intermolecular hydrogen bonding should be discarded for pure liquid methyl salicylate. The interaction between neighbour methyl salicylate molecules do not lead to remarkable changes in the intramolecular hydrogen bonding

Regional devolopment and solidarity in Spain: the relationship between the E.C. and the internal solidarity funds.

This paper will analyse the importance that the Regional Solidarity Funds have acquired in the financial systems of those Autonomous Communities able to benefit from them, and the influence that these Funds have had in their development. In addition, the special role that Structural Funds have had in order to bring the Autonomous Communities’ development in line with the average level of the European Member States will be referred to. Then, the different EC tools that are connected with regional development will be described and analysed; next, the Spanish regions that have benefited from these tools since Spain joined the European Union in 1986 will be studied. The Internal Solidarity Funds and their relationship with the EC Structural Funds will also be analysed. The effects of these mechanisms will be examined from three different points of view. First of all, the impact of these resources on the regional financial system will be considered; secondly, the coordination between the EC Structural Funds and the Internal Solidarity Funds, and the impact of this relationship will be analysed; and finally, whether or not these mechanisms are efficient enough to achieve the aim of regional unity will be determined, and their influence in different areas of production will also be observed. Key words: Fiscal Federalism, Spanish Autonomous Communities, Structural Funds, Inter-regional Solidarity. JEL Codes: H7, H77.

Review and Perspectives for Effective Solutions to Grand Challenges of Energy and Fuels Technologies via Novel Deep Eutectic Solvents

Sustainable technologies applied to energy-related applications should develop a pivotal role over the next decades. Therefore, the development of new materials for old processes has merged as a central research line lately. Deep eutectic solvents (DESs) have been recently considered alternative and economic task-specific solvents for many chemical and environmental processes. The low-cost production of DESs production from natural sources and their tunable properties, such as neat null toxicity and biodegradability, make these solvents suitable candidates for various processes within the green chemistry framework. Considering the millions of possible DES combinations yet to be explored, a detailed review of DES research’s current status that can elaborate on the structure–property relationship is an essential task to identify the missing links and strong points on DES research. Thus, this review work focuses on the recent research efforts on the utilization of DES on chemical processes, with the purpose of elucidation on gas capture/separation, fuel desulfurization, biodiesel production, and water treatment processes and provides a deeper understanding on outstanding scientific questions and identifies promising new research directions that involve DESs.Ministerio de Ciencia, Innovación y Universidades (Spain, Project No. RTI2018-101987-B-I00) and Western Michigan University Research Fund (No. 11-1211410-4850)

Un análisis de la fiscalidad de los sistemas de previsión social

La entrada en vigor de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, ha introducido importantes modificaciones en la fiscalidad de los sistemas de previsión social. El objetivo de este trabajo es analizar los rasgos básicos de la tributación de éstos en las distintas modalidades que actualmente existen en nuestro país: planes de pensiones, mutualidades de previsión social, planes de pensiones asegurados y otros sistemas alternativos.El estudio se realiza en función de los momentos de la inversión, distinguiendo entre los incentivos existentes para entrar en el sistema (incentivos a la contribución a mecanismos de previsión social) y el tratamiento fiscal de las prestaciones cobradas al salir de él.Por último, se presenta una visión panorámica de la evolución de los incentivos fiscales a la participación en mecanismos privados de previsión social como complemento a las pensiones públicas de la Seguridad Social desde la aprobación de la Ley 8/1987, de 8 de junio, sobre Planes y Fondos de Pensiones, hasta la actualidadThe new regulation of the Personal Income Tax done by the Law 35/2006 has introduced significant changes in the taxation of social protection systems. The aim of this paper is to analyze the basic features of the taxation of the different alternatives that currently exist in our country: pension plans, mutual welfare, pension insured plans and other alternatives.The study was done based on consideration of the different periods of life of the investment, distinguishing between the incentives to enter at the system (incentives for contributing to social welfare mechanisms), and the tax treatment of benefits charged to leave it.Finally, it presents an overview of the evolution of tax incentives for private participation in private protection mechanisms in addition to public pensions from Social Security since the adoption of Act 8/1987 June 8, on Plans and Pension Funds, to the present