Search results for " Gestión"
showing 10 items of 119 documents
From ILS to Library Services Platforms: needs and difficulties for change in a university library
2014
Presentación realizada en las Jornadas Adlug 2014 sobre la situación actual de los sistemas de gestión bibliotecaria y sus perspectivas de futuro
Outdoor microalgae-based urban wastewater treatment: recent advances, applications and future perspectives
2021
[EN] Although microalgae-based wastewater treatment has been traditionally carried out in extensive waste stabilization ponds, recent trends focus on the use of microalgae to apply the circular economy principles in the wastewater treatment sector due to the capacity of algae to absorb carbon dioxide while recovering nutrients from sewage. To this aim, the development of new intensive microalgae-based systems with higher efficiency and level of process control is required. Results obtained for these systems at lab scale are generally promising. However, upscaling to outdoor conditions is often uncertain. Some advances have been made in terms of applying open systems at large scale. However,…
Continuous 3-year outdoor operation of a flat-panel membrane photobioreactor to treat effluent from an anaerobic membrane bioreactor
2020
[EN] A membrane photobioreactor (MPBR) plant was operated continuously for 3 years to evaluate the separate effects of different factors, including: biomass and hydraulic retention times (BRT, HRT), light path (Lp), nitrification rate (NOxR), nutrient loading rates (NLR, PLR) and others. The overall effect of all these parameters which influence MPBR performance had not previously been assessed. The multivariate projection approach chosen for this study provided a good description of the collected data and facilitated their visualisation and interpretation. Forty variables used to control and assess MPBR performance were evaluated during three years of continuous outdoor operation by means …
Improving membrane photobioreactor performance by reducing light path: operating conditions and key performance indicators
2020
[EN] Microalgae cultivation has been receiving increasing interest in wastewater remediation due to their ability to assimilate nutrients present in wastewater streams. In this respect, cultivating microalgae in membrane photobioreactors (MPBRs) allows decoupling the solid retention time (SRT) from the hydraulic retention time (HRT), which enables to increase the nutrient load to the photobioreactors (PBRs) while avoiding the wash out of the microalgae biomass. The reduction of the PBR light path from 25 to 10 cm increased the nitrogen and phosphorus recovery rates, microalgae biomass productivity and photosynthetic efficiency by 150, 103, 194 and 67%, respectively.The areal biomass product…
Nitrite inhibition of microalgae induced by the competition between microalgae and nitrifying bacteria
2020
[EN] Outdoor microalgae cultivation systems treating anaerobic membrane bioreactor (AnMBR) effluents usually present ammonium oxidising bacteria (AOB) competition with microalgae for ammonium uptake, which can cause nitrite accumulation. In literature, nitrite effects over microalgae have shown controversial results. The present study evaluates the nitrite inhibition role in a microalgae-nitrifying bacteria culture. For this purpose, pilot- and lab-scale assays were carried out. During the continuous outdoor operation of the membrane photobioreactor (MPBR) plant, biomass retention time (BRT) of 2 d favoured AOB activity, which caused nitrite accumulation. This nitrite was confirmed to inhib…
Kinetic modeling of autotrophic microalgae mainline processes for sewage treatment in phosphorus-replete and -deplete culture conditions
2021
[EN] A kinetic model of autotrophic microalgal growth in sewage was developed to determine the biokinetic processes involved, including carbon-, nitrogen- and phosphorus-limited microalgal growth, dependence on light intensity, temperature and pH, light attenuation and gas exchange to the atmosphere. A new feature was the differentiation between two metabolic pathways of phosphorus consumption according to the availability of extracellular phosphorus. Two scenarios were differentiated: phosphorus-replete and -deplete culture conditions. In the former, the microalgae absorbed phosphorus to grow and store polyphosphate. In the latter the microalgae used the stored polyphosphate as a phosphoru…
Production of microalgal external organic matter in a Chlorella-dominated culture: influence of temperature and stress factors
2020
[EN] Although microalgae are recognised to release external organic matter (EOM), little is known about this phenomenon in microalgae cultivation systems, especially on a large scale. A study on the effect of microalgae-stressing factors such as temperature, nutrient limitation and ammonium oxidising bacteria (AOB) competition in EOM production by microalgae was carried out. The results showed non-statistically significant differences in EOM production at constant temperatures of 25, 30 and 35 degrees C. However, when the temperature was raised from 25 to 35 degrees C for 4 h a day, polysaccharide production increased significantly, indicating microalgae stress. Nutrient limitation also see…
Reflexiones sobre el control de gestión en una economía digital
2022
En este trabajo se contextualiza el rol del control de gestión retomando sus orígenes, evolución y perspectivas futuras, especialmente en el convulsionado contexto del cambio tecnológico y de una economía digital. Para ello se caracterizan y se ejemplifican las diferencias entre el controller financiero y el de gestión. Luego de repasar las responsabilidades y tareas del controller de gestión y la importancia de su formación especializada, se presentan las implicaciones de las nuevas tecnologías y la economía digital para el desarrollo de habilidades y competencias en los controllers de gestión. Con todo ello, se concluye mostrando la importancia del esfuerzo formativo y de consolidación de…
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case
2014
El trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España desempeña…
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…