La sanción por corrección de las declaraciones informativas de precios de transferencia presentadas antes del vencimiento del término para declarar

El presente artículo pretende realizar un análisis de la normativa, doctrina y jurisprudencia existente en torno a la aplicación del literal B), numeral 3, del artículo 260-10 del Estatuto tributario cuando las declaraciones informativas y su corrección se presentan antes del vencimiento del plazo para declarar, a partir del concepto 29093 del 27 de Abril de 2.010 proferido por la Subdirección de Gestión Normativa y Doctrina de la Dirección de Impuestos y Aduanas Nacionales.Especialista en Derecho TributarioEspecializació

Desarrollo de sistemas mecatrónicos de bajo coste para equipamiento experimental de prácticas docentes

Este trabajo describe los objetivos y el estado de desarrollo actual de un conjunto de maquetas y sistemas mecatrónicos de muy bajo coste destinados al aprendizaje de las principales técnicas de control. Se está construyendo un laboratorio con material docente experimental realizado íntegramente por profesores y alumnos, y sin duda será muy útil para dar soporte a la mayoría de las asignaturas relacionadas con sistemas de control impartidas por el Área de Ingeniería de Sistemas y Automática y el Departamento de Arquitectura y Tecnología de Computadores de la Universidad de Granada. El trabajo realizado forma parte del proyecto de innovación docente: “Nuevas experiencias de control óptimo con sistemas mecatrónicos”.This paper describes the objectives and the current state of development of a set of low cost models and mechatronics systems for learning the main control techniques. The control laboratory is being making entirely by teachers and students, and will certainly be very useful to support most of the subjects related control systems, teached by the Engineering Systems and Automation Area and by the Department of Architecture and Technology Computer at the University of Granada. The work is part of teaching innovation project: "New experiences optimal control with mechatronic systems."Universidad de Granada: Departamento de Arquitectura y Tecnología de Computadores; Vicerrectorado para la Garantía de la Calidad

Automatic Determination of Validity of Input Data Used in Ellipsoid Fitting MARG Calibration Algorithms

Ellipsoid fitting algorithms are widely used to calibrate Magnetic Angular Rate and Gravity (MARG) sensors. These algorithms are based on the minimization of an error function that optimizes the parameters of a mathematical sensor model that is subsequently applied to calibrate the raw data. The convergence of this kind of algorithms to a correct solution is very sensitive to input data. Input calibration datasets must be properly distributed in space so data can be accurately fitted to the theoretical ellipsoid model. Gathering a well distributed set is not an easy task as it is difficult for the operator carrying out the maneuvers to keep a visual record of all the positions that have already been covered, as well as the remaining ones. It would be then desirable to have a system that gives feedback to the operator when the dataset is ready, or to enable the calibration process in auto-calibrated systems. In this work, we propose two different algorithms that analyze the goodness of the distributions by computing four different indicators. The first approach is based on a thresholding algorithm that uses only one indicator as its input and the second one is based on a Fuzzy Logic System (FLS) that estimates the calibration error for a given calibration set using a weighted combination of two indicators. Very accurate classification between valid and invalid datasets is achieved with average Area Under Curve (AUC) of up to 0.98.This work was partly supported by the MICINN under the TEC2012-34306 project, the MEEC under the TIN2012-32039 (hpMooN) and the Consejería de Innovación, Ciencia y Empresa (Junta de Andalucía, Spain) under the Excellence Projects P09-TIC-4530 and P11-TIC-7103

Canting of the occlusal plane: perceptions of dental professionals and laypersons

Objectives: To determine if canting of the occlusal plane influences esthetic evaluation of the smile among orthodontists, dentists and laypersons. Study Design: A frontal photo of a smile with 0º occlusal plane canting in relation to the bipupillary plane was modified using Adobe Photoshop C3 (Adobe Systems Inc, San José, California) to generate two images with occlusal plane inclinations of 2º and 4º. The three images were evaluated esthetically by orthodontists (n=40) general dentists (n=40) and laypersons (n=40). Each image was awarded a score as follows: 1=esthetically acceptable; 2=moderately acceptable; 3=esthetically unacceptable. Evaluators also placed the three images in order in preference. Data were analyzed using the Kruskal-Wallis (p<0.05) and the Mann-Whitney tests, applying the Bonferroni Correction (p<0.016). Results: No significant differences (p> 0.05) were found between the three groups for 0º and 2º cants (median for orthodontists=1; general dentists=1; laypersons=1). Orthodontists (median score=3) made evaluations of the image with 4º occlusal plane that were significantly different from general dentists (median=2) and laypersons (median=2). All three groups put the 0º image in first place in order of esthetic acceptability, the 2º image in second place and the 4º image in third place. Orthodontists placed the 0º image in first place with significantly greater frequency (p<0.016) than laypersons. Conclusions: Occlusal plane canting of 0º and 2º were evaluated as esthetically acceptable by the three groups. The 4º occlusal plane cant was evaluated more negatively by orthodontists than by general dentists and laypersons. All three groups placed the 0º image in first place of esthetic acceptability, 2º in second place and 4º in third. Orthodontists put the 0º image in first place with significantly greater frequency than laypersons

Sequence identification of bioactive peptides from amaranth seed proteins (Amaranthus hypochondriacus spp.)

Amaranthus hypochondriacus spp. is a commonly grown cereal in Latin America, known for its high protein content. The objective of this study was to separate and identify bioactive peptides found in amaranth seeds through enzymatically-assisted hydrolysis using alcalase and flavourzyme. Hydrolysis was carried out for each enzyme separately and compared to two-step continuous process where both enzymes were combined. The biological activity of the resulting three hydrolysates was analyzed, finding, in general, higher bioactive potential of the hydrolysate obtained in a continuous process (combined enzymes). Its fractions were separated by RP-HPLC, and their bioactivity was analyzed. In particular, two fractions showed the highest biological activity as ACE inhibitors with IC50 at 0.158 and 0.134, thrombin inhibitors with IC50 of 167 and 155, and antioxidants in ABTS assay with SC50 at 1.375 and 0.992 mg/L, respectively. Further sequence analysis of the bioactive peptides was carried out using MALDI-TOF, which identified amino acid chains that have not been reported as bioactive so far. Bibliographic survey allowed identification of similarities between peptides reported in amaranth and other proteins. In conclusion, amaranth proteins are a potential source of peptides with multifunctional activity.S

Recensiones [Revista de Historia Económica Año XVIII Invierno 2000 n. 1 pp. 199-238]

Editada en la Fundación Empresa PúblicaCipolla, C. M.: La odisea de la plata española. Conquistadores, piratas y mercaderes (Por Rafael Dobado González).-- Morales Moya, A. (coord.): Las bases políticas, económicas y sociales de un régimen en transformación (1759-1834) (Por Bartolomé Yun).-- Houpt, S., y Ortiz-Villajos, J. M. (dir.): Astilleros españoles 1872-1992. La construcción naval en España (Por Alberto Lozano Courtier).-- Toledo Beltrán, D., y Zapata, F.: Acero y Estado: Una historia de la industria siderúrgica integrada en México (Por Carlos Manchal).-- Pons Pons, J.: El sector seguros en Baleares. Empresas y empresarios en los siglos XIX y XX (Por M.ª Jesús Matilla).-- Hernández Andréu, J.: Del 29 a la crisis asiática (Por José Morilla Critz ).-- Fraile Balbín, P.: La retórica contra la competencia en España (1875-1975) (Por Santiago López).-- Sanz Fernández, J. (coord.): Historia de los ferrocarriles de Iberoamérica (1837-1995) (Por Javier Vidal Olivares).-- Morilla Critz, J., Gómez-Pantoja, J., y Cressier, P. (eds.): Impactos exteriores sobre el mundo rural mediterráneo (Por Vicente Pinilla).-- Piola Caselli, F.: Il Buon Governo. Storia della Finanza Pubblica nell'Europa preindustriale (Por Francisco Comín)Publicad

Evaluación del desempeño de un transformador monofásico mediante software

En este trabajo se presenta un programa interactivo (software) elaborado en MATLAB® para analizar el desempeño de un transformador monofásico. La operación del transformador se evalúa a partir de la obtención de las curvas de eficiencia y regulación de voltaje a diferentes porcentajes de carga y distintos factores de potencia. La representación del transformador se hace mediante el circuito equivalente, cuyos parámetros se determinan mediante pruebas de circuito abierto y cortocircuito y considerando el criterio de diseño óptimo. El transformador representado es monofásicode 120 VA, 120/24 V. Las mediciones de las pruebas de circuito abierto y cortocircuito se hicieron utilizando un Medidor de Variables Eléctricas desarrollado en el laboratorio LAPLACE de la Unidad Azcapotzalco de la Universidad Autónoma Metropolitana. La plataforma interactiva se programó para que únicamente sea necesario tomar las lecturas del Medidor y que al ejecutarla, simule el comportamiento ante cambios de carga y factor de potencia y permita evaluar el desempeño del transformador de manera sistematizada.Palabra(s) Clave(s): desempeño de un transformador, eficiencia de transformador, prueba de circuito abierto, prueba de cortocircuito, regulación de voltaje en transformado

DISEÑO Y CONSTRUCCIÓN DE UN PROTOTIPO DE ADQUISICIÓN DE DATOS PARA DIAGNOSTICAR FALLAS DE CORTOCIRCUITO EN TRANSFORMADORES

En este trabajo se presenta el diseño y la construcción de un prototipo de adquisición de datos para detectar fallas de cortocircuito entre vueltas en devanados de un transformador monofásico tipo acorazado. Se detalla el proceso de construcción del prototipo, el cual se compone de tres etapas: medición, acondicionamiento y adquisición de datos. Se utilizó una placa Arduino Due para la adquisición de datos, la cual se programó y se comunicó con MATLAB® para el procesamiento y análisis de las variables eléctricas adquiridas. Después, se monitorearon las variables eléctricas en el transformador mientras se provocaron fallas entre vueltas de sus devanados

Simulación de la Implementación de un variador de velocidad en un motor mediante software especializado

The electrical systems are in constant evolution, a lot changes are occurring precipitously in this days. Parallel to these events, technology is evolving in a dramatic way. In this scenario, the development of tools that allow optimizing and improving the simulation of large electrical systems has become the subject of numerous recent investigations. The induction motor is up today the most economical and efficient electric motor in industrial applications, making it the most popular in this area. The speed drives for electric motors can greatly support the reduction of energy consumption in industrial processes and extend the useful life of equipment. &nbsp;Los sistemas eléctricos viven tiempos de constante evolución, numerosos cambios se están presentando precipitadamente en los últimos tiempos. Paralelamente a estos sucesos, la tecnología está evolucionando de una manera dramática. En este escenario, el desarrollo de herramientas que permitan optimizar y mejorar la simulación de sistemas eléctricos de gran dimensión se ha convertido en objeto de numerosas investigaciones recientes. El motor de inducción es a la fecha el motor eléctrico más económico y eficiente en aplicaciones industriales, por lo que es el más popular en dicha rama. Los variadores de velocidad para motores eléctricos pueden apoyar en gran medida a la reducción de consumo energético de los procesos industriales y prolongar la vida útil en los equipos

Adalimumab reduces photoreceptor cell death in a mouse model of retinal degeneration

Growing evidence suggests that inflammation is involved in the progression of retinitis pigmentosa (RP) both in patients and in animal models. The aim of this study was to investigate the effect of Adalimumab, a monoclonal anti-TNFα antibody, on retinal degeneration in a murine model of human autosomal recessive RP, the rd10 mice at postnatal day (P) 18. In our housing conditions, rd10 retinas were seriously damaged at P18. Adalimumab reduced photoreceptor cell death, as determined by scoring the number of TUNEL-positive cells. In addition, nuclear poly (ADP) ribose (PAR) content, an indirect measure of PAR polymerase (PARP) activity, was also reduced after treatment. The blockade of TNFα ameliorated reactive gliosis, as visualized by decreased GFAP and IBA1 immunolabelling (Müller cell and microglial markers, respectively) and decreased up-regulation of TNFα gene expression. Adalimumab also improved antioxidant response by restoring total antioxidant capacity and superoxide dismutase activity. Finally, we observed that Adalimumab normalized energetic and metabolic pattern in rd10 mouse retinas. Our study suggests that the TNFα blockade could be a successful therapeutic approach to increase photoreceptor survival during the progression of RP. Further studies are needed to characterize its effect along the progression of the diseaseThis work was supported by the European Regional Development Fund, Institute of Health Carlos III, PI12/0481, SAF2013-41059-R and SAF2013-41945 from the Spanish Ministry of Economy and Competitiveness (MEC). CIBERER is an initiative of the Institute of Health Carlos III from the MEC. Regina Rodrigo has a research-contract SNS Miguel Servet (CP09/118) from Institute of Health Carlos II