Desenvolupament i caracterització d'aliatges de base ferro produïts per aliatge mecànic i solidificació ràpida

L'objectiu general d'aquest treball és l'obtenció de nous materials nanoestructurats magnètics tous produïts mitjançant la tècnica de l'aliatge mecànic. Forma part d'un projecte més ampli de desenvolupament d'aquests tipus d'aliatges amb altres tècniques, com les de solidificació ràpida, i la seva posterior molturació i compactació per a l'aplicació a la indústria pulverimetal·lúrgica. Aquests materials tindran una estructura amorfa i/o nanocristal·lina que comportarà una millora de les seves propietats magnètiques. Els objectius particulars d'aquest treball són: - Síntesi d'aliatges de Fe-Ni-Zr-B-(Co), Fe-Nb-B-(Cu), i Fe-Ni-Nb-B mitjançant aliatge mecànic. Es parteix de precursors cristal·lins i es tracta d'obtenir un aliatge bàsicament nanocristal·lí. En concret, es pretén obtenir aliatges: ·Amb una alta estabilitat tèrmica que afavoreixi posteriors estudis de consolidació. ·Amb la presència de nanocristalls de reduïdes dimensions o d'una fase amorfa que permeti posteriors tractaments tèrmics per a produir aliatges de nanoestructura controlada. -Comparació entre les mostres produïdes per aliatge mecànic amb diferents micromolins de les mostres Fe-Nb-B. Els micromolins utilitzats són un P7 i un SPEX 8000 -Estudi de la influència dels diferents precursors i de la quantitat relativa dels mateixos que s'ha utilitzat per a cada mostra, concretament: ·La substitució en els aliatges de Fe-Nb-B de Fe per Ni, tot i que interessa que els aliatges tinguin una alta quantitat de ferro perquè tingui millors propietats magnètiques. ·La substitució en els aliatges de Fe-Ni-Zr-B de Fe per Co. ·La inclusió de Cu en les mostres Fe-Nb-B ·La comparació entre els aliatges amb Nb i amb Ni-Zr -Modelització del comportament termodinàmic d'equilibri dels compostos Fe-Nb-B, mitjançant software de minimització de l'energia lliure dels diferents elements. S'han utilitzat una sèrie de tècniques analítiques per a avaluar l'estabilitat tèrmica i realitzar la caracterització estructural dels aliatges obtinguts. Anàlisi de l'estabilitat tèrmica mitjançant anàlisi calorimètrica diferencial (DSC) i termogravimetria (TG). També s'analitzarà la cinètica de cristal·lització mitjançant tractaments isotèrmics i dinàmics. -Anàlisi morfològic de les diferents mostres per microscòpia electrònica de rastreig (SEM) i caracterització estructural de les diferents fases presents i de les diferents microestructures obtingudes mitjançant difracció de raigs X XRD)i microscòpia electrònica de transmissió(TEM). S'identificaran les diferents fases presents i es calcularan els diferents paràmetres de cel·la, així com la dimensió de les microestructures. L'anàlisi microestructural es complementarà amb algunes mesures 'espectroscòpia Mössbauer de transmissió (TMS)

Influencia del proceso de reciclado sobre las propiedades de los materiales compuestos obtenidos por inyección de poliestireno reforzado con fibras lignocelulósicas

The objective of this research is to study the influence of several recycling cycles on the mechanical properties of four different materials made by the injection of polystyrene. The four materials studied have different characteristics. The first one is polystyrene (PS), the second one is polystyrene reinforced with hemp fibers (PSf), the third one is polystyrene reinforced with hemp fibers modified with AKD (PSft) and the last one is polystyrene reinforced with fiberglass (PSfv). With all these materials tensile strength, bending, hardness and impact is measured. After the measurement of these physical properties, materials are recycled to obtain new injection samples, and its physical properties are measured again. This process is repeated during 24 cycles. After each recycling cycle material physical properties are related with polystyrene molecular weight, melt flow, FTIR spectra and DSC. From reinforced materials, fibers are recovered and through microscopy and image analysis they are characterized to study the influence that recycling has on its structure.

Impacto tributario de la implementación en el Ecuador de las Normas Internacionales de Información Financiera, (NIIF) y las Normas Internacionales de Contabilidad, (NIC) en las empresas comerciales: caso de una empresa dedicada a la venta de productos homeopáticos y naturales

Las Normas Internacionales de Información Financiera (NIIF) son estándares de contabilización que establecen el tipo de información que se debe presentar conjuntamente con los Estados Financieros y su forma de contabilización. El Ecuador en el año 2006 por resolución de la Superintendencia de Compañías decidió adoptar dicha normativa, por lo que se estableció plazos para que los empresarios del país adopten e implementen las NIIF de carácter obligatorio. El 20 de noviembre del 2008 la Superintendencia de Compañías emite la resolución Nº 08.G.DSC para prorrogar la vigencia de las Normas Internacionales de Información Financiera por la crisis financiera global. Por lo que estableció un cronograma escalonado por grupos de aplicación obligatorio dividiendo en tres grupos: - El primero conformado por las empresas auditoras y compañías inscritas en el Registro de Mercado de Valores: el período de aplicación a partir de enero 2010. - El segundo grupo aplicará a partir del 1 de enero del 2011 son las compañías que tengan activos totales iguales o superiores a $ 4’000.000,00 al 31 de diciembre del 2007, las compañías tenedoras de acciones o Holding, las compañías de economía mixta y entidades del Sector Público; las sucursales de compañías extranjeras u otras empresas extranjeras. - El tercer grupo que aplicarán a partir del año 2012 conformado por las compañías no consideradas en los dos grupos anteriores. En el Ecuador la implementación de las Normas Internacionales de Información Financiera (NIIF) y las Normas Internacionales de Contabilidad (NIC) han tenido una expectativa muy grande tanto por los gerentes de las empresas como por las personas involucradas, ya que existen muchas interrogantes respecto al proceso de implementación de las NIIF y NIC.

Análisis del proceso de implementación de las normas de información financiera - NIIF e identificación de las ventajas y beneficios de su aplicación en importantes organizaciones ecuatorianas del sector industrial

Mediante Resolución No. 08.G.DSC.010 del 20 de noviembre del 2008 (Registro Oficial No. 498 del 31 de diciembre del 2008), la Superintendencia de Compañías resolvió establecer un cronograma escalonado de aplicación obligatoria de las Normas Internacionales de Información Financiera - NIIF por parte de las compañías ecuatorianas y entes sujetos al control y vigilancia de la misma. El cronograma establecido determinó a tres grupos de aplicación; el primer grupo constituido por las compañías reguladas por la Ley de Mercado de Valores y Auditoras Externas cuyo año de implementación fue el 2010; el segundo grupo conformado por las compañías cuyos activos superaban los USD$4 millones al 31 de diciembre del 2007, entidades de economía mixta, sector público y sucursales de compañías extranjeras cuyo año de implementación fue el 2011; y todas las demás compañías cuyo año de implementación fue el 2012. A la fecha de presentación de este trabajo de investigación, la gran mayoría de las compañías ecuatorianas han culminado el proceso de adopción a las NIIF como su normativa contable, es por tal motivo que este trabajo de investigación toma relevancia, al enfocarse en analizar e investigar cuáles han sido los ajustes más importantes y comunes realizados por las compañías ecuatorianas del sector industrial seleccionadas durante este proceso de conversión de normativa contable, así como también cuáles fueron las principales dificultades que debieron afrontar durante el proceso de implementación y los beneficios y ventajas más importantes que están teniendo estas compañías post implementación de las NIIF.

Análisis práctico de la aplicación de las normas internacionales de contabilidad “propiedad, planta y equipo" y “deterioro del valor de los activos” NIC 16 y NIC 36, en el año 2011 y su impacto tributario

La Superintendencia de Compañías, Valores y Seguros, a través de la Resolución No. 06.Q.ICI-004 de 21 de agosto de 2006, adoptó las Normas Internacionales de Información Financiera “NIIF” y dispuso su aplicación obligatoria por parte de las entidades sujetas a su control y vigilancia de la Superintendencia, en este sentido estableció un cronograma de implementación de dichas normas mediante Resolución 08.G.DSC.010 de 20 de noviembre de 2008, en la que se establecieron tres grupos de aplicación a partir del año 2010, 2011 y 2012. Con estas disposiciones, a partir del año 2012 absolutamente todas las compañías sujetas al control por parte de la Superintendencia de Compañías, Valores y Seguros, debieron registrar sus estados financieros bajo las referidas normas contables, las cuales permiten obtener información financiera transparente y uniforme, que sirve para la toma de decisiones a los usuarios de esos estados financieros. Un rubro importante que se presenta en los estados financieros, sin duda son la propiedad, planta y equipo, cuyo tratamiento contable se encuentra en las NIC 16 y NIC 36, esta última en cuanto al reconocimiento del deterioro, mientras que tributariamente, la Ley Orgánica de Régimen Tributario Interno y el Reglamento para la Aplicación de la Ley Orgánica de Régimen Tributario Interno, establecen el cumplimiento de ciertas condiciones para que las depreciaciones de esa propiedad, planta y equipo, sea deducibles a efectos del Impuesto a la Renta. En este sentido tanto la norma contable (Superintendencia de Compañías, Valores y Seguros) como la norma tributaria (Servicio de Rentas Internas), con el pasar del tiempo confluyen hacia tratamientos contables y tributarios que permiten a las compañías una mejor conciliación entre las mismas, como es el caso del Reglamento a la Ley orgánica de Incentivos a la Producción y Prevención de Fraude Fiscal, publicado en el R.O. No. 407 de 31 de diciembre de 2014, que permite el reconocimiento de activos y pasivos por impuestos diferidos en ciertos casos y condiciones, que de acuerdo a la norma contable deben registrarse.

Composition and cure temperature: The influence on properties of final flexible PU cold cure foam parts

Foams are cellular structures, produced by gas bubbles formed during the polyurethane polymerization mixture. Flexible PU foams meet the following two criteria: have a limited resistance to an applied load, being both permeable to air and reversibly deformable. There are two main types of flexible foams, hot and cold cure foams differing in composition and processing temperatures. The hot cure foams are widely applied and represent the main composition of actual foams, while cold cure foams present several processing and property advantages, e.g, faster demoulding time, better humid aging properties and more versatility, as hardness variation with index changes are greater than with hot cure foams. The processing of cold cure foams also is attractive due to the low energy consumption (mould temperature from 30 degrees to 65 degrees C) comparatively to hot cure foams (mould temperature from 30 degrees to 250 degrees C). Another advantage is the high variety of soft materials for low temperature processing moulds. Cold cure foams are diphenylmethane diisocyanate (MDI) based while hot cure foams are toluene diisocyanate (TDI) based. This study is concerned with Viscoelastic flexible foams MDI based for medical applications. Differential Scanning Calorimetry (DSC) was used to characterize the cure kinetics and Dynamical Mechanical Analisys to collect mechanical data. The data obtained from these two experimental procedures were analyzed and associated to establish processing/properties/operation conditions relationships. These maps for the selection of optimized processing/properties/operation conditions are important to achieve better final part properties at lower costs and lead times.

Factors influencing the dissolution of phosphate rock in a range of high P-fixing soils from Cameroon

A laboratory incubation experiment was conducted to evaluate the soil factors that influence the dissolution of two phosphate rocks (PRs) of different reactivity (Gafsa, GPR, reactive PR; and Togo-Hahotoe, HPR, low reactivity PR) in seven agricultural soils from Cameroon having variable phosphorus (P)- sorption capacities, organic carbon (C) contents, and exchangeable acidities. Ground PR was mixed with the soils at a rate of 500 mg P kg 21 soil and incubated at 30 degrees C for 85 days. Dissolution of the PRs was determined at various intervals using the Delta NaOH-P method ( the difference of the amount of P extracted by 0.5 M NaOH between the PR-treated soils and the control). Between 4 and 27% of HPR and 33 and 50% of GPR were dissolved in the soils. Calcium (Ca) saturation of cation exchange sites and proton supply strongly affected PR dissolution in these soils. Acid soils with pH-(H2O), < 5 (NKL, ODJ, NSM, MTF) dissolved more phosphate rock than those with pH-(H2O) > 5 (DSC, FGT, BAF). However, the lack of a sufficient Ca sink in the former constrained the dissolution of both PRs. The dissolution of GPR in the slightly acidic soils was limited by increase in Ca saturation and that of HPR was constrained by limited supply in protons. Generally, the dissolution of GPR was higher than that of HPR for each soil. The kinetics of dissolution of PR in the soils was best described by the power function equation P At B. More efficient use of PR in these soils can be achieved by raising the soil cation exchange capacity, thereby increasing the Ca sink size. This could be done by amending such soils with organic materials.

A healable supramolecular polymer blend based on aromatic π-π stacking and hydrogen bonding interactions

An elastomeric, supramolecular healable polymer blend, comprising a chain-folding polyimide and a telechelic polyurethane with pyrenyl endgroups, is compatibilised by aromatic π−π stacking between the π-electron-deficient diimide groups and the π-electron-rich pyrenyl units. This inter-polymer interaction is key to forming a tough, healable, elastomeric material. Variable temperature FTIR analysis of the bulk material also conclusively demonstrates the presence of hydrogen bonding, which complements the π–π stacking interactions. Variable temperature SAXS analysis shows that the healable polymeric blend has a nanophase-separated morphology, and that the X-ray contrast between the two types of domain increases with increasing temperature, a feature that is repeatable over several heating and cooling cycles. A fractured sample of this material reproducibly regains more than 95% of the tensile modulus, 91% of the elongation to break, and 77% of the modulus of toughness of the pristine material.

Thermo-responsive microphase separated supramolecular polyurethanes

The ability to generate very stable assemblies via non-covalent interactions has enabled materials to be constructed that were not feasible via traditional covalent bond formation processes. A series of low molecular mass bisurethane and bisurea polymers have been developed that form stable self-assembled networks through hydrogen bonding interactions. Thermo-responsive polymers were generated by end-capping poly(ethylene-co-butylene) or polybutadiene chains with the bisurethane or bisurea motif. Microphase separation is observed via TEM and small-angle X-ray scattering (SAXS) for the modified pseudo polymers and significant differences in the temperature dependence of microphase separation are analysed via SAXS. The importance of the polarity of the end groups is manifested in distinct temperature-dependent microphase separation behaviour. Information on the local hydrogen bonding structure is provided by wide-angle X-ray scattering and variable temperature FTI

Synthesis and characterization of fluorescent poly(aromatic amide) dendrimers

The synthesis of a series of poly(aromatic amide) dendrimers up to the second generation is described herein. The AB, building block used throughout the synthesis of the dendrimers was the allyl ester of 3,5-diaminocinnamic acid, which has been synthesized from 3,5-dinitrobenzoic acid in good yield with use of a four-step procedure. Dendron synthesis was achieved via a convergent approach with use of a sequence of deprotection/coupling steps. Two commercially available alcohols, L-menthol and citronellol, were coupled to the AB(2) monomer by using an alkyl diacid spacer and two core units; 1,7-diaminoheptane and tris(2-aminoethyl)amine have been used to produce the final dendrimers. Characterization was carried out by NMR and IR spectroscopies, MALDI-TOF mass spectrometry, GPC, and DSC. The novel monomer and dendritic derivatives exhibited a strong fluorescence emission in the visible region (lambda approximate to 500 nm) of the spectrum and a weak emission in the near-infrared (lambda approximate to 850 nm) upon excitation in the near-UV region. The fluorescence emission characteristics were found to be solvent and dendrimer generation dependent.

Alternative syntheses of linear polyurethanes using masked isocyanate monomers

A range of linear polyurethanes featuring aliphatic, aromatic and ether residues have been prepared by co-polymerisation of novel 'masked' isocyanate A(2)-type monomers and diols. The reactive isocyanate monomers were generated in situ via the triphenylphosphine mediated decomposition of the heterocyclic disulfide, 1,2,4-dithiazolidine-3,5-dione. Two different synthetic approaches were examined and assessed for the construction of the novel A(2)-type monomers, which involved either coupling two 1,2,4-dithiazolidine-3,5-diones together through a spacer group or construction of 1,2,4-dithiazolidine-3,5-diones directly from diamines. The resulting polyurethanes were purified via solvent extraction and analysed using GPC, NMR and IR spectroscopic analyses. Molecular weight data were obtained and compared from both GPC and H-1 NMR (via end-group analysis) spectroscopic analysis. The thermal properties of the polyurethanes were determined using DSC and their solubility in common aprotic organic solvents was also assessed and related to their structural composition. (c) 2006 Elsevier B.V. All rights reserved.

Capillary flow behavior of worm-like micelles studied by small-angle X-ray scattering and small angle light scattering

A novel capillary flow device has been developed and applied to study the orientation of worm-like micelles, among other systems. Small-angle X-ray scattering (SAXS) data from micelles formed by a Pluronic block copolymer in aqueous salt solution provides evidence for the formation of worm-like micelles, which align under flow. A transition from a rod-like form factor to a less persistent conformation is observed under flow. Flow alignment of worm-like micelles formed by the low molar mass amphiphile system cetyl pyridinium chloride+sodium salicylate is studied for comparative purposes. Here, inhomogenous flow at the micron scale is revealed by streaks in the small-angle light scattering pattern perpendicular to the flow direction. Copyright (c) 2006 John Wiley & Sons, Ltd.

Beta-lactoglobulin fibers under capillary flow

We describe the capillary flow behavior of gels of beta-lactoglobulin (beta-lg) containing droplets of fibrils and the shear flow alignment of beta-lg fibers in dilute aqueous solutions. Polarized optical microscopy and laser scanning confocal microscopy are used to show that capillary shear flow does not affect the fibril droplet sizes in the beta-lg gels, the system behaving in this respect as a solution of compact colloidal particles under shear flow. Small-angle X-ray scattering (SAXS) on dilute aqueous solutions indicates that the fibers can be initially aligned under capillary shear, but this alignment is lost after 18 min of shear. Transmission electron microscopy experiments on the samples studied by SAXS suggest that the loss of orientation is due to a shear-induced breakup of the swollen fibril network. Dynamic and static light scattering on dilute beta-lg fibril aqueous solutions are used to show that before shear beta-lg fibrils behave as strongly interacting semiflexible polymers, while they behave as weakly interacting rods after 18 min of capillary shear.

Structure and rheology of aqueous micellar solutions and gels formed from an associative poly(oxybutylene)-poly(oxyethylene)-poly(oxybutylene) triblock copolymer

The structure and shear flow behaviour of aqueous micellar solutions and gels formed by an amphiphilic poly(oxybutylene)-poly(oxyethylene)-poly(oxybutylene) triblock copolymer with a lengthy hydrophilic poly(oxyethylene) block has been investigated by rheology, small angle neutron scattering (SANS) and small-angle X-ray scattering (SAXS). SANS revealed that bridging of chains between micelles introduces, in the micellar solution, an attractive long-range component which can be described through a potential of interaction corresponding to sticky soft spheres. The strength of the attractive interaction increases with increasing concentration. Rheology showed that the dependence of the storage modulus with temperature can be explained as a function of the micellar bridging, micellisation and phase morphology. SAXS studies showed that the orientation adopted by the system in the get phase under shear is similar to that previously observed by us for the gel phase of a poly(oxyethylene)-poly(oxybutylene) diblock copolymer with a long poly(oxyethylene) chain, suggesting that the micellar corona/core length ratio and not the architecture of the block copolymer influences the alignment of the gel phase under shear.

Wormlike micelle formation and flow alignment of a pluronic block copolymer in aqueous solution

The self-assembly into wormlike micelles of a poly(ethylene oxide)-b-poly(propylene oxide)-b-poly(ethylene oxide) triblock copolymer Pluronic P84 in aqueous salt solution (2 M NaCl) has been studied by rheology, small-angle X-ray and neutron scattering (SAXS/SANS), and light scattering. Measurements of the flow curves by controlled stress rheometry indicated phase separation under flow. SAXS on solutions subjected to capillary flow showed alignment of micelles at intermediate shear rates, although loss of alignment was observed for high shear rates. For dilute solutions, SAXS and static light scattering data on unaligned samples could be superposed over three decades in scattering vector, providing unique information on the wormlike micelle structure over several length scales. SANS data provided information on even shorter length scales, in particular, concerning "blob" scattering from the micelle corona. The data could be modeled based on a system of semiflexible self-avoiding cylinders with a circular cross-section, as described by the wormlike chain model with excluded volume interactions. The micelle structure was compared at two temperatures close to the cloud point (47 degrees C). The micellar radius was found not to vary with temperature in this region, although the contour length increased with increasing temperature, whereas the Kuhn length decreased. These variations result in an increase of the low-concentration radius of gyration with increasing temperature. This was consistent with dynamic light scattering results, and, applying theoretical results from the literature, this is in agreement with an increase in endcap energy due to changes in hydration of the poly(ethylene oxide) blocks as the temperature is increased.