Protocolo de escisión de sociedades entre empresas del mismo grupo

El presente trabajo trata de explicar la difícil operativa a realizar por parte de las sociedades que participan en una escisión en materia contable, fiscal y mercantil. Concretamente, se analizarán las acciones que debe desarrollar cuando la reestructuración se produce entre sociedades que componen un mismo grupo. Esta complejidad es debida al proceso que conlleva antes y durante el desarrollo de esta actividad, así como de las diferentes aplicaciones posibles a realizar según los elementos transmitidos en la escisión y el régimen fiscal a aplicar. Para ello, se analiza la legislación vigente para cada materia, indicando la documentación necesaria y los requisitos exigidos por la Ley para llevar a cabo dicha operación.Universidad de Sevilla. Grado en Finanzas y Contabilida

A Topological-Based Method for Allocating Sensors by Using CSP Techniques

Model-based diagnosis enables isolation of faults of a system. The diagnosis process uses a set of sensors (observations) and a model of the system in order to explain a wrong behaviour. In this work, a new approach is proposed with the aim of improving the computational complexity for isolating faults in a system. The key idea is the addition of a set of new sensors which allows the improvement of the diagnosability of the system. The methodology is based on constraint programming and a greedy method for improving the computational complexity of the CSP resolution. Our approach maintains the requirements of the user (detectability, diagnosability,. . .).Ministerio de Ciencia y Tecnología DPI2003-07146-C02-0

Tuning the conductance of a molecular switch

The ability to control the conductance of single molecules will have a major impact in nanoscale electronics. Azobenzene, a molecule that changes conformation as a result of a trans/cis transition when exposed to radiation, could form the basis of a light-driven molecular switch. It is therefore crucial to clarify the electrical transport characteristics of this molecule. Here, we investigate theoretically charge transport in a system in which a single azobenzene molecule is attached to two carbon nanotubes. In clear contrast to gold electrodes, the nanotubes can act as true nanoscale electrodes and we show that the low-energy conduction properties of the junction may be dramatically modified by changing the topology of the contacts between the nanotubes and the molecules, and/or the chirality of the nanotubes (that is, zigzag or armchair). We propose experiments to demonstrate controlled electrical switching with nanotube electrodes

An Integration of FDI and DX Techniques for Determining the Minimal Diagnosis in an Automatic Way

Two communities work in parallel in model-based diagnosis: FDI and DX. In this work an integration of the FDI and the DX communities is proposed. Only relevant information for the identification of the minimal diagnosis is used. In the first step, the system is divided into clusters of components, and each cluster is separated into nodes. The minimal and necessary set of contexts is then obtained for each cluster. These two steps automatically reduce the computational complexity since only the essential contexts are generated. In the last step, a signature matrix and a set of rules are used in order to obtain the minimal diagnosis. The evaluation of the signature matrix is on-line, the rest of the process is totally off-line.Ministerio de Ciencia y Tecnología DPI2003-07146-C02-0

Diagnosing Errors in DbC Programs Using Constraint Programming

Model-Based Diagnosis allows to determine why a correctly designed system does not work as it was expected. In this paper, we propose a methodology for software diagnosis which is based on the combination of Design by Contract, Model-Based Diagnosis and Constraint Programming. The contracts are specified by assertions embedded in the source code. These assertions and an abstraction of the source code are transformed into constraints, in order to obtain the model of the system. Afterwards, a goal function is created for detecting which assertions or source code statements are incorrect. The application of this methodology is automatic and is based on Constraint Programming techniques. The originality of this work stems from the transformation of contracts and source code into constraints, in order to determine which assertions and source code statements are not consistent with the specification.Ministerio de Ciencia y Tecnología DPI2003-07146-C02-0

Applying Constraint Databases in the Determination of Potential Minimal Conflicts to Polynomial Model-Based Diagnosis

Model-based Diagnosis allows the identification of the parts which fail in a system. The models are based on the knowledge of the system to diagnose, and may be represented by constraints associated to the components. The variables of these constraints can be observable or non-observable, depending on the situation of the sensors. In order to obtain the potential minimal diagnosis in a system, an important issue is related to finding out the potential minimal conflicts in an efficient way. We consider that Constraint Databases represent an excellent option in order to solve this problem in complex systems. In this work we have used a novel logical architecture of Constraint Databases which has allowed obtaining these potential conflicts by means of the corresponding queries. Moreover, we have considered Gröbner Bases as a projection operator to obtain the potential minimal conflicts of a system. The first results obtained on this work, which are shown in a heat exchangers example, have been very promising.Ministerio de Ciencia y Tecnología DPI2003-07146-C02-0

Developing a labelled object-relational constraint database architecture for the projection operator

Current relational databases have been developed in order to improve the handling of stored data, however, there are some types of information that have to be analysed for which no suitable tools are available. These new types of data can be represented and treated as constraints, allowing a set of data to be represented through equations, inequations and Boolean combinations of both. To this end, constraint databases were defined and some prototypes were developed. Since there are aspects that can be improved, we propose a new architecture called labelled object-relational constraint database (LORCDB). This provides more expressiveness, since the database is adapted in order to support more types of data, instead of the data having to be adapted to the database. In this paper, the projection operator of SQL is extended so that it works with linear and polynomial constraints and variables of constraints. In order to optimize query evaluation efficiency, some strategies and algorithms have been used to obtain an efficient query plan. Most work on constraint databases uses spatiotemporal data as case studies. However, this paper proposes model-based diagnosis since it is a highly potential research area, and model-based diagnosis permits more complicated queries than spatiotemporal examples. Our architecture permits the queries over constraints to be defined over different sets of variables by using symbolic substitution and elimination of variables.Ministerio de Ciencia y Tecnología DPI2006-15476-C02-0

NMUS: Structural Analysis for Improving the Derivation of All MUSes in Overconstrained Numeric CSPs

Models are used in science and engineering for experimentation, analysis, model-based diagnosis, design and planning/sheduling applications. Many of these models are overconstrained Numeric Constraint Satisfaction Problems (NCSP), where the numeric constraints could have linear or polynomial relations. In practical scenarios, it is very useful to know which parts of the overconstrained NCSP instances cause the unsolvability. Although there are algorithms to find all optimal solutions for this problem, they are computationally expensive, and hence may not be applicable to large and real-world problems. Our objective is to improve the performance of these algorithms for numeric domains using structural analysis. We provide experimental results showing that the use of the different strategies proposed leads to a substantially improved performance and it facilitates the application of solving larger and more realistic problems.Ministerio de Educación y Ciencia DIP2006-15476-C02-0

Improving the Computational Efficiency in Symmetrical Numeric Constraint Satisfaction Problems

Models are used in science and engineering for experimentation, analysis, diagnosis or design. In some cases, they can be considered as numeric constraint satisfaction problems (NCSP). Many models are symmetrical NCSP. The consideration of symmetries ensures that NCSP-solver will find solutions if they exist on a smaller search space. Our work proposes a strategy to perform it. We transform the symmetrical NCSP into a newNCSP by means of addition of symmetry-breaking constraints before the search begins. The specification of a library of possible symmetries for numeric constraints allows an easy choice of these new constraints. The summarized results of the studied cases show the suitability of the symmetry-breaking constraints to improve the solving process of certain types of symmetrical NCSP. Their possible speedup facilitates the application of modelling and solving larger and more realistic problems.Ministerio de Ciencia y Tecnología DIP2003-0666-02-