Search results for "65"
showing 10 items of 1111 documents
Erratum to «Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case»
2015
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero españo Begoña Giner
From accrued to paid income tax: A review of effective tax rate calculation
2019
Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…
Extremophilic microbial communities on photovoltaic panel surfaces: a two‐year study
2020
Solar panel surfaces can be colonized by microorganisms adapted to desiccation, temperature fluctuations and solar radiation. Although the taxonomic and functional composition of these communities has been studied, the microbial colonization process remains unclear. In the present work, we have monitored this microbial colonization process during 24 months by performing weekly measurements of the photovoltaic efficiency, carrying out 16S rRNA gene high‐throughput sequencing, and studying the effect of antimicrobial compounds on the composition of the microbial biocenosis. This is the first time a long‐term study of the colonization process of solar panels has been performed, and our results…
The importance of definitions in the study of polyQ regions: A tale of thresholds, impurities and sequence context
2020
Graphical abstract
Bacillus thuringiensis elastases with insecticide activity
2015
The purpose of the research was a screening of proteases with elastase activity among Bacillus thuringiensis strains, their isolation, partially purification, study of physicochemical properties and insecticide activity in relation to the larvae of the Colorado beetle. The objects of the investigation were 18 strains of B. thuringiensis, isolated from different sources: sea water, dry biological product "Bitoksibatsillin" and also from natural populations of Colorado beetles of the Crimea, Kherson, Odesa, Mykolaiv and Zaporizhiia regions of Ukraine. Purification of enzymes with elastase activity isolated from above mentioned strains was performed by gel-chromatography and insecticide activi…
The rose and the name: the unresolved debate on biotechnological terms
2020
The largest survey on the perception of synthetic biology‐related disciplines (Porcar et al., 2019,EMBO Rep 20) recently revealed that the Spanish society does not have a very positive perception of the term synthetic biology. On the other hand, the terms biotechnology and even genetic engineering received relatively higher scores. The issue of nomenclature and perception is a classical one in science perception studies. Synthetic biologists have been debating their neologism (Synthetic Biology, from now on SB) for years. Even in a 2006 blog, Rob Carlson discussed the various labels for the new field, such as intentional biology, constructive biology, natural engineering, synthetic genomics…
EOF-Library: Open-source Elmer FEM and OpenFOAM coupler for electromagnetics and fluid dynamics
2019
EOF-Library is a software that couples Elmer and OpenFOAM simulation packages. It enables efficient internal field interpolation and communication between the finite element and the finite volume frameworks. The coupling of the two packages is based on the Message Passing Interface, which results in low latency, high data bandwidth and parallel scalability. Potential applications are magnetohydrodynamics, convective cooling of electrical devices, industrial plasma physics and microwave heating. In this work we introduce the software and perform interpolation accuracy and parallel scaling tests by sending a known scalar distribution between the two codes. Keywords: Elmer, FEM, OpenFOAM, FVM,…
Do Software Firms Collaborate or Compete? A Model of Coopetition in Community-initiated OSS Projects
2019
[Background] An increasing number of commercial firms are participating in Open Source Software (OSS) projects to reduce their development cost and increase technical innovativeness. When collaborating with other firms whose sought values are conflicts of interests, firms may behave uncooperatively leading to harmful impacts on the common goal. [Aim] This study explores how software firms both collaborate and compete in OSS projects. [Method] We adopted a mixed research method on three OSS projects. [Result] We found that commercial firms participating in community-initiated OSS projects collaborate in various ways across the organizational boundaries. While most of firms contribute little,…
Spatiotemporal hotspots analysis for exploring the evolution of diseases: An application to oto-laryngopharyngeal diseases
2013
Abstract View references (14) This paper presents a spatiotemporal analysis of hotspot areas based on the Extended Fuzzy C-Means method implemented in a geographic information system. This method has been adapted for detecting spatial areas with high concentrations of events and tested to study their temporal evolution. The data consist of georeferenced patterns corresponding to the residence of patients in the district of Naples (Italy) to whom a surgical intervention to the oto-laryngopharyngeal apparatus was carried out between the years 2008 and 2012
Analysis and Performance Evaluation of the IEEE 802.16 ARQ Mechanism
2008
The IEEE 802.16 standard defines the ARQ mechanismas a part of the MAC layer. The functioning of the ARQmechanism depends on a number of parameters. The IEEE802.16 specification defines them but it does not provide concrete values and solutions. This paper studies the key features and parameters of the 802.16 ARQ mechanism. In particular, we consider a choice for the ARQ feedback type, an algorithm to build block sequences, the ARQ feedback intensity, a scheduling of the ARQ feedbacks and retransmissions, the ARQ block rearrangement, ARQ transmission window and the ARQ block size. We ran simulation scenarios to study these parameters and how they impact the performance of application protoc…