946 resultados para implications where Commissioner of Taxation a party to proceedings


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At present, in the University curricula in most countries, the decision theory and the mathematical models to aid decision making is not included, as in the graduate program like in Doctored and Master´s programs. In the Technical School of High Level Agronomic Engineers of the Technical University of Madrid (ETSIA-UPM), the need to offer to the future engineers training in a subject that could help them to take decisions in their profession was felt. Along the life, they will have to take a lot of decisions. Ones, will be important and others no. In the personal level, they will have to take several very important decisions, like the election of a career, professional work, or a couple, but in the professional field, the decision making is the main role of the Managers, Politicians and Leaders. They should be decision makers and will be paid for it. Therefore, nobody can understand that such a professional that is called to practice management responsibilities in the companies, does not take training in such an important matter. For it, in the year 2000, it was requested to the University Board to introduce in the curricula an optional qualified subject of the second cycle with 4,5 credits titled " Mathematical Methods for Making Decisions ". A program was elaborated, the didactic material prepared and programs as Maple, Lingo, Math Cad, etc. installed in several IT classrooms, where the course will be taught. In the course 2000-2001 this subject was offered with a great acceptance that exceeded the forecasts of capacity and had to be prepared more classrooms. This course in graduate program took place in the Department of Applied Mathematics to the Agronomic Engineering, as an extension of the credits dedicated to Mathematics in the career of Engineering.

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In this paper we report the process of designing and building the EYEFLY 1, a real UAS platform which has just performed its maiden flight. For the development of this aircraft, 30 groups of students from successive years at the Escuela Universitaria de Ingeniería Técnica Aeronáutica (EUITA) of the Universidad Politécnica de Madrid (UPM) carried out their compulsory End of Degree Project as a coordinated Project Based learning activity. Our conclusions clearly indicate that Project Based Learning activities can provide a valid complement to more conventional, theoretically-based, teaching methods. The combination of both approaches will allow us to maintain traditional but well-tested methods for providing our students with a sound knowledge of fundamental engineering disciplines and, at the same time, to introduce our students to exciting and relevant engineering situations and sceneries where social and business skills, such as communication skills, team-working or decision-taking, can be put into practice.

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The current deficit situation of the Spanish airport system suggests the need to manage this in a more efficient and profitable way. One of the possible options is through private management and being able to do this through Public Private Partnerships (PPP). This study analyzes the situation of the sector and its economic importance and the different possibilities for introducing private management in a public company, specifying the situation in the case of airports, presenting the advantages and disadvantages of these possibilities, and aiming at results obtained in other places where it has been applied. It is proposed that the ideal model for the introduction of private management would be through PPP models tailored to each airport, but having common characteristics according to the group they belong to. Finally, we observe that not all airports are commercially attractive, so that the PPP concept does not apply to all of them. In some cases even the operability itself is not viable at all, and that should be considered separately in order to avoid creating a private monopoly while trying to enhance competition among them.

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In order to achieve to minimize car-based trips, transport planners have been particularly interested in understanding the factors that explain modal choices. In the transport modelling literature there has been an increasing awareness that socioeconomic attributes and quantitative variables are not sufficient to characterize travelers and forecast their travel behavior. Recent studies have also recognized that users? social interactions and land use patterns influence travel behavior, especially when changes to transport systems are introduced, but links between international and Spanish perspectives are rarely deal. In this paper, factorial and path analyses through a Multiple-Indicator Multiple-Cause (MIMIC) model are used to understand and describe the relationship between the different psychological and environmental constructs with social influence and socioeconomic variables. The MIMIC model generates Latent Variables (LVs) to be incorporated sequentially into Discrete Choice Models (DCM) where the levels of service and cost attributes of travel modes are also included directly to measure the effect of the transport policies that have been introduced in Madrid during the last three years in the context of the economic crisis. The data used for this paper are collected from a two panel smartphone-based survey (n=255 and 190 respondents, respectively) of Madrid.

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Natural analogs offer a valuable opportunity to investigate the long-term impacts associated with thepotential leakage in geological storage of CO2.Degassing of CO2and radon isotopes (222Rn?220Rn) from soil, gas vents and thermal water dischargeswas investigated in the natural analog of Campo de Calatrava Volcanic Field (CCVF; Central Spain) todetermine the CO2?Rn relationships and to assess the role of CO2as carrier gas for radon. Furthermore,radon measurements to discriminate between shallow and deep gas sources were evaluated under theperspective of their applicability in monitoring programs of carbon storage projects.CO2flux as high as 5000 g m?2d?1and222Rn activities up to 430 kBq m?3were measured;220Rn activi-ties were one order of magnitude lower than those of222Rn. The222Rn/220Rn ratios were used to constrainthe source of the Campo de Calatrava soil gases since a positive correlation between radon isotopic ratiosand CO2fluxes was observed. Thus, in agreement with previous studies, our results indicate a deepmantle-related origin of CO2for both free and soil gases, suggesting that carbon dioxide is an efficientcarrier for Rn. Furthermore, it was ascertained that the increase of222Rn in the soil gases was likely pro-duced by two main processes: (i) direct transport by a carrier gas, i.e., CO2and (ii) generation at shallowlevel due to the presence of relatively high concentrations of dissolved U and Ra in the thermal aquiferof Campo de Calatrava.The diffuse CO2soil flux and radon isotopic surveys carried out in the Campo de Calatrava VolcanicFields can also be applicable to geochemical monitoring programs in CCS (Carbon Capture and Storage)areas as these parameters are useful to: (i) constrain CO2leakages once detected and (ii) monitor both theevolution of the leakages and the effectiveness of subsequent remediation activities. These measurementscan also conveniently be used to detect diffuse leakages.

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The interest for modelling of human actions acting on structures has been recurrent since the first accidents on suspension bridges in the nineteenth century such as Broughton (1831) in the U.K. or Angers (1850) in France. Stadiums, gymnasiums are other types of structure where human induced vibration is very important. In these structures a particular phenomenon appears such as the interaction personstructure (lock-in), the person-person synchronization, and the influence of the mass and damping of the people in the structural behaviour. This paper focuses on the latter topic. In order to evaluate these property modifications several tests have been carried out on a stand-alone building. For the test an electro-dynamic shaker was installed at a fixed point of the gym slab and different groups of people were located around the shaker. The dynamic characteristics of the structure without people inside have been calculated by two methods: using a three-dimensional finite element model of the building and by operational modal analysis. These calculated experimental and numerical values are the reference values used to evaluate the modifications in the dynamic properties of the structure.

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Over the past few years, the common practice within air traffic management has been that commercial aircraft fly by following a set of predefined routes to reach their destination. Currently, aircraft operators are requesting more flexibility to fly according to their prefer- ences, in order to achieve their business objectives. Due to this reason, much research effort is being invested in developing different techniques which evaluate aircraft optimal trajectory and traffic synchronisation. Also, the inefficient use of the airspace using barometric altitude overall in the landing and takeoff phases or in Continuous Descent Approach (CDA) trajectories where currently it is necessary introduce the necessary reference setting (QNH or QFE). To solve this problem and to permit a better airspace management born the interest of this research. Where the main goals will be to evaluate the impact, weakness and strength of the use of geometrical altitude instead of the use of barometric altitude. Moreover, this dissertation propose the design a simplified trajectory simulator which is able to predict aircraft trajectories. The model is based on a three degrees of freedom aircraft point mass model that can adapt aircraft performance data from Base of Aircraft Data, and meteorological information. A feature of this trajectory simulator is to support the improvement of the strategic and pre-tactical trajectory planning in the future Air Traffic Management. To this end, the error of the tool (aircraft Trajectory Simulator) is measured by comparing its performance variables with actual flown trajectories obtained from Flight Data Recorder information. The trajectory simulator is validated by analysing the performance of different type of aircraft and considering different routes. A fuel consumption estimation error was identified and a correction is proposed for each type of aircraft model. In the future Air Traffic Management (ATM) system, the trajectory becomes the fundamental element of a new set of operating procedures collectively referred to as Trajectory-Based Operations (TBO). Thus, governmental institutions, academia, and industry have shown a renewed interest for the application of trajectory optimisation techniques in com- mercial aviation. The trajectory optimisation problem can be solved using optimal control methods. In this research we present and discuss the existing methods for solving optimal control problems focusing on direct collocation, which has received recent attention by the scientific community. In particular, two families of collocation methods are analysed, i.e., Hermite-Legendre-Gauss-Lobatto collocation and the pseudospectral collocation. They are first compared based on a benchmark case study: the minimum fuel trajectory problem with fixed arrival time. For the sake of scalability to more realistic problems, the different meth- ods are also tested based on a real Airbus 319 El Cairo-Madrid flight. Results show that pseudospectral collocation, which has shown to be numerically more accurate and computa- tionally much faster, is suitable for the type of problems arising in trajectory optimisation with application to ATM. Fast and accurate optimal trajectory can contribute properly to achieve the new challenges of the future ATM. As atmosphere uncertainties are one of the most important issues in the trajectory plan- ning, the final objective of this dissertation is to have a magnitude order of how different is the fuel consumption under different atmosphere condition. Is important to note that in the strategic phase planning the optimal trajectories are determined by meteorological predictions which differ from the moment of the flight. The optimal trajectories have shown savings of at least 500 [kg] in the majority of the atmosphere condition (different pressure, and temperature at Mean Sea Level, and different lapse rate temperature) with respect to the conventional procedure simulated at the same atmosphere condition.This results show that the implementation of optimal profiles are beneficial under the current Air traffic Management (ATM).

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Logic programming (LP) is a family of high-level programming languages which provides high expressive power. With LP, the programmer writes the properties of the result and / or executable specifications instead of detailed computation steps. Logic programming systems which feature tabled execution and constraint logic programming have been shown to increase the declarativeness and efficiency of Prolog, while at the same time making it possible to write very expressive programs. Tabled execution avoids infinite failure in some cases, while improving efficiency in programs which repeat computations. CLP reduces the search tree and brings the power of solving (in)equations over arbitrary domains. Similarly to the LP case, CLP systems can also benefit from the power of tabling. Previous implementations which take ful advantage of the ideas behind tabling (e.g., forcing suspension, answer subsumption, etc. wherever it is necessary to avoid recomputation and terminate whenever possible) did not offer a simple, well-documented, easy-to-understand interface. This would be necessary to make the integratation of arbitrary CLP solvers into existing tabling systems possible. This clearly hinders a more widespread usage of the combination of both facilities. In this thesis we examine the requirements that a constraint solver must fulfill in order to be interfaced with a tabling system. We propose and implement a framework, which we have called Mod TCLP, with a minimal set of operations (e.g., entailment checking and projection) which the constraint solver has to provide to the tabling engine. We validate the design of Mod TCLP by a series of use cases: we re-engineer a previously existing tabled constrain domain (difference constraints) which was connected in an ad-hoc manner with the tabling engine in Ciao Prolog; we integrateHolzbauer’s CLP(Q) implementationwith Ciao Prolog’s tabling engine; and we implement a constraint solver over (finite) lattices. We evaluate its performance with several benchmarks that implement a simple abstract interpreter whose fixpoint is reached by means of tabled execution, and whose domain operations are handled by the constraint over (finite) lattices, where TCLP avoids recomputing subsumed abstractions.---ABSTRACT---La programación lógica con restricciones (CLP) y la tabulación son extensiones de la programación lógica que incrementan la declaratividad y eficiencia de Prolog, al mismo tiempo que hacen posible escribir programasmás expresivos. Las implementaciones anteriores que integran completamente ambas extensiones, incluyendo la suspensión de la ejecución de objetivos siempre que sea necesario, la implementación de inclusión (subsumption) de respuestas, etc., en todos los puntos en los que sea necesario para evitar recomputaciones y garantizar la terminación cuando sea posible, no han proporcionan una interfaz simple, bien documentada y fácil de entender. Esta interfaz es necesaria para permitir integrar resolutores de CLP arbitrarios en el sistema de tabulación. Esto claramente dificulta un uso más generalizado de la integración de ambas extensiones. En esta tesis examinamos los requisitos que un resolutor de restricciones debe cumplir para ser integrado con un sistema de tabulación. Proponemos un esquema (y su implementación), que hemos llamadoMod TCLP, que requiere un reducido conjunto de operaciones (en particular, y entre otras, entailment y proyección de almacenes de restricciones) que el resolutor de restricciones debe ofrecer al sistema de tabulación. Hemos validado el diseño de Mod TCLP con una serie de casos de uso: la refactorización de un sistema de restricciones (difference constraints) previamente conectado de un modo ad-hoc con la tabulación de Ciao Prolog; la integración del sistema de restricciones CLP(Q) de Holzbauer; y la implementación de un resolutor de restricciones sobre retículos finitos. Hemos evaluado su rendimiento con varios programas de prueba, incluyendo la implementación de un intérprete abstracto que alcanza su punto fijo mediante el sistema de tabulación y en el que las operaciones en el dominio son realizadas por el resolutor de restricciones sobre retículos (finitos) donde TCLP evita la recomputación de valores abstractos de las variables ya contenidos en llamadas anteriores.

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Ataxia telangiectasia (AT) is an autosomal recessive disorder characterized by growth retardation, cerebellar ataxia, oculocutaneous telangiectasias, and a high incidence of lymphomas and leukemias. In addition, AT patients are sensitive to ionizing radiation. Atm-deficient mice recapitulate most of the AT phenotype. p21cip1/waf1 (p21 hereafter), an inhibitor of cyclin-dependent kinases, has been implicated in cellular senescence and response to γ-radiation-induced DNA damage. To study the role of p21 in ATM-mediated signal transduction pathways, we examined the combined effect of the genetic loss of atm and p21 on growth control, radiation sensitivity, and tumorigenesis. As might have been expected, our data provide evidence that p21 modifies the in vitro senescent response seen in AT fibroblasts. Further, it is a downstream effector of ATM-mediated growth control. In addition, however, we find that loss of p21 in the context of an atm-deficient mouse leads to a delay in thymic lymphomagenesis and an increase in acute radiation sensitivity in vivo (the latter principally because of effects on the gut epithelium). Modification of these two crucial aspects of the ATM phenotype can be related to an apparent increase in spontaneous apoptosis seen in tumor cells and in the irradiated intestinal epithelium of mice doubly null for atm and p21. Thus, loss of p21 seems to contribute to tumor suppression by a mechanism that operates via a sensitized apoptotic response. These results have implications for cancer therapy in general and AT patients in particular.

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We measured the regions in isoluminant color space over which observers perceive red, yellow, green, and blue and examined the extent to which the colors vary in perceived amount within these regions. We compared color scaling of various isoluminant stimuli by using large spots, which activate all cone types, to that with tiny spots in the central foveola, where S cones, and thus S opponent (So) cell activity, are largely or entirely absent. The addition of So input to that from the L and M opponent cells changes the chromatic appearance of all colors, affecting each primary color in different chromatic regions in the directions and by the amount predicted by our color model. Shifts from white to the various chromatic stimuli we used produced sinusoidal variations in cone activation as a function of color angle for each cone type and in the responses of lateral geniculate cells. However, psychophysical color-scaling functions for 2° spots were nonsinusoidal, being much more peaked. The color-scaling functions are well fit by sine waves raised to exponents between 1 and 3. The same is true for the color responses of a large subpopulation of striate cortex cells. The narrow color tuning, the discrepancies between the spectral loci of the peaks of the color-scaling curves and those of lateral geniculate cells, and the changes in color appearance produced by eliminating So input provide evidence for a cortical processing stage at which the color axes are rotated by a combination of the outputs of So cells with those of L and M opponent cells in the manner that we postulated earlier. There seems to be an expansive response nonlinearity at this stage.

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Conventional treatment of obesity reduces fat in mature adipocytes but leaves them with lipogenic enzymes capable of rapid resynthesis of fat, a likely factor in treatment failure. Adenovirus-induced hyperleptinemia in normal rats results in rapid nonketotic fat loss that persists after hyperleptinemia disappears, whereas pair-fed controls regain their weight in 2 weeks. We report here that the hyperleptinemia depletes adipocyte fat while profoundly down-regulating lipogenic enzymes and their transcription factor, peroxisome proliferator-activated receptor (PPAR)γ in epididymal fat; enzymes of fatty acid oxidation and their transcription factor, PPARα, normally low in adipocytes, are up-regulated, as are uncoupling proteins 1 and 2. This transformation of adipocytes from cells that store triglycerides to fatty acid-oxidizing cells is accompanied by loss of the adipocyte markers, adipocyte fatty acid-binding protein 2, tumor necrosis factor α, and leptin, and by the appearance of the preadipocyte marker Pref-1. These findings suggest a strategy for the treatment of obesity by alteration of the adipocyte phenotype.

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There is increasing evidence that sphingolipid- and cholesterol-rich microdomains (rafts) exist in the plasma membrane. Specific proteins assemble in these membrane domains and play a role in signal transduction and many other cellular events. Cholesterol depletion causes disassembly of the raft-associated proteins, suggesting an essential role of cholesterol in the structural maintenance and function of rafts. However, no tool has been available for the detection and monitoring of raft cholesterol in living cells. Here we show that a protease-nicked and biotinylated derivative (BCθ) of perfringolysin O (θ-toxin) binds selectively to cholesterol-rich microdomains of intact cells, the domains that fulfill the criteria of rafts. We fractionated the homogenates of nontreated and Triton X-100-treated platelets after incubation with BCθ on a sucrose gradient. BCθ was predominantly localized in the floating low-density fractions (FLDF) where cholesterol, sphingomyelin, and Src family kinases are enriched. Immunoelectron microscopy demonstrated that BCθ binds to a subpopulation of vesicles in FLDF. Depletion of 35% cholesterol from platelets with cyclodextrin, which accompanied 76% reduction in cholesterol from FLDF, almost completely abolished BCθ binding to FLDF. The staining patterns of BCθ and filipin in human epidermoid carcinoma A431 cells with and without cholesterol depletion suggest that BCθ binds to specific membrane domains on the cell surface, whereas filipin binding is indiscriminate to cell cholesterol. Furthermore, BCθ binding does not cause any damage to cell membranes, indicating that BCθ is a useful probe for the detection of membrane rafts in living cells.

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Cholinergic transmission at muscarinic acetylcholine receptors (mAChR) has been implicated in higher brain functions such as learning and memory, and loss of synapses may contribute to the symptoms of Alzheimer disease. A heterogeneous family of five genetically distinct mAChR subtypes differentially modulate a variety of intracellular signaling systems as well as the processing of key molecules involved in the pathology of the disease. Although many muscarinic effects have been identified in memory circuits, including a diversity of pre- and post-synaptic actions in hippocampus, the identities of the molecular subtypes responsible for any given function remain elusive. All five mAChR genes are expressed in hippocampus, and subtype-specific antibodies have enabled identification, quantification, and localization of the encoded proteins. The m1, m2, and m4 mAChR proteins are most abundant in forebrain regions and they have distinct cellular and subcellular localizations suggestive of various pre- and postsynaptic functions in cholinergic circuits. The subtypes are also differentially altered in postmortem brain samples from Alzheimer disease cases. Further understanding of the molecular pharmacology of failing synapses in Alzheimer disease, together with the development of new subtype-selective drugs, may provide more specific and effective treatments for the disease.

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Two chemokine (chemoattractant cytokines) beta peptides, macrophage inflammatory proteins 1 alpha and 1 beta (MIP-1 alpha and MIP-1 beta), were induced in human monocyte cultures following infection with the human immunodeficiency virus type 1 (HIV-1). Induction depended on productive viral infection: not only did the kinetics of MIP-1 peptide induction closely follow those of viral replication, but monocyte cultures inoculated with heat-inactivated virus or infected in the presence of AZT failed to produce these chemokine beta peptides. In addition, HIV infection markedly altered the pattern of beta chemokine expression elicited by tumor necrosis factor (TNF), itself a potent proinflammatory cytokine upregulated during the development of AIDS. Reverse transcription (RT)-PCR and RT-in situ PCR studies on brain tissue from patients with AIDS dementia demonstrated elevated MIP-1 alpha and MIP-1 beta mRNA expression relative to comparable samples from HIV-1-infected patients without dementia. Cells expressing chemokines in HIV-1-infected brains were identified morphologically as microglia and astrocytes. As MIP-1 alpha and MIP-1 beta are potent chemoattractants for both monocytes and specific subpopulations of lymphocytes, this dysregulation of beta chemokine expression may influence the trafficking of leukocytes during HIV infection. These data, taken together, suggest a mechanism by which HIV-1-infected monocytes might recruit uninfected T cells and monocytes to sites of active viral replication or inflammation, notably the brain and lymph nodes.

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It has previously been shown that alcohol can suppress reproduction in humans, monkeys, and small rodents by inhibiting release of luteinizing hormone (LH). The principal action is via suppression of the release of LH-releasing hormone (LHRH) both in vivo and in vitro. The present experiments were designed to determine the mechanism by which alcohol inhibits LHRH release. Previous research has indicated that the release of LHRH is controlled by nitric oxide (NO). The proposed pathway is via norepinephrine-induced release of NO from NOergic neurons, which then activates LHRH release. In the present experiments, we further evaluated the details of this mechanism in male rats by incubating medial basal hypothalamic (MBH) explants in vitro and examining the release of NO, prostaglandin E2 (PGE2), conversion of arachidonic acid to prostanoids, and production of cGMP. The results have provided further support for our theory of LHRH control. Norepinephrine increased the release of NO as measured by conversion of [14C]arginine to [14C]citrulline, and this increase was blocked by the alpha 1 receptor blocker prazosin. Furthermore, the release of LHRH induced by nitroprusside (NP), a donor of NO, is related to the activation of soluble guanylate cyclase by NO since NP increased cGMP release from MBHs and cGMP also released LHRH. Ethanol had no effect on the production of NO by MBH explants or the increased release of NO induced by norepinephrine. Therefore, it does not act at that step in the pathway. Ethanol also failed to affect the increase in cGMP induced by NP. On the other hand, as might be expected from previous experiments indicating that LHRH release was brought about by PGE2, NP increased the conversion of [14C]arachidonic acid to its metabolites, particularly PGE2. Ethanol completely blocked the release of LHRH induced by NP and the increase in PGE2 induced by NP. Therefore, the results support the theory that norepinephrine acts to stimulate NO release from NOergic neurons. This NO diffuses to the LHRH terminals where it activates guanylate cyclase, leading to an increase in cGMP. At the same time, it also activates cyclooxygenase. The increase in cGMP increases intracellular free calcium, activating phospholipase A2 to provide arachidonic acid, the substrate for conversion by the activated cyclooxygenase to PGE2, which then activates the release of LHRH. Since alcohol inhibits the conversion of labeled arachidonic acid to PGE2, it must act either directly to inhibit cyclooxygenase or perhaps it may act by blocking the increase in intracellular free calcium induced by cGMP, which is crucial for activation of of both phospholipase A2 and cyclooxygenase.