932 resultados para Financial value added


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La madera termotratada es madera modificada mediante un proceso térmico a elevadas temperaturas que le proporciona mayor estabilidad dimensional y durabilidad sin incorporar productos químicos perjudiciales para el medio ambiente. Hasta el momento se ha aplicado fundamentalmente a madera de coniferas por motivos económicos, siendo su uso más habitual en ambientes exteriores o de elevada humedad, como elementos de revestimiento no estructurales, carpinterías, mobiliario de jardín, etc. En la presente tesis se estudia la viabilidad de la madera termotratada de frondosas para uso estructural, en particular fresno (Fraxinus excelsior L) y haya (Fagus sylvatica L). Con este fin, y considerando que el termotratamiento modifica la estructura interna de la madera resultando en un nuevo material, se realizan estudios experimentales y numéricos para su caracterización. Estos trabajos se desarrollan bajo el enfoque de la Mecánica de Fractura debido a la pérdida de resistencia y aumento de fragilidad que presenta el material, especialmente a tracción perpendicular a las fibras. Así mismo, se lleva a cabo una recopilación de las bases, fundamentos y metodologías de esta teoría aplicados a madera sin tratar y otros materiales debido a la inexistencia de este tipo de estudios en madera termotratada. De igual manera se realiza un programa de caracterización mecánica del material para determinar sus propiedades elásticas considerando un modelo ortótropo, necesarios en la investigación del comportamiento a fractura. El trabajo derivó en el desarrollo de un nuevo método de ensayo para la determinación multiparamétrica a partir de un sólo espécimen, proporcionando resultados mucho más robustos que los obtenidos con la metodología convencional de ensayos. En base a los trabajos realizados, considerando las limitaciones de resistencia y fragilidad, así como la dudosa aplicabilidad de las normativas existentes en madera sin tratar, se aconseja no utilizar tratamientos térmicos intensos en elementos estructurales primarios. Se propone su aplicación en elementos secundarios, de manera que un posible colapso no implique una pérdida de fiabilidad global de la estructura. Se estudia la viabilidad de un panel sandwich innovador y ecológico para fachadas expuesto a cargas de viento, compuesto de madera termotratada en las caras y panel aislante de fibras de madera con función estructural en el alma. Esta investigación se desarrolló dentro del proyecto de investigación Europeo "Holiwood", Holistic implementation of European thermal treated hardwood (TMT) in the sector of construction industry and noise protection by sustainable, knowledge-based and value added products, perteneciente al sexto Programa Marco. ABSTRACT Hcat-trcatcd wood is modified wood by a thermal process at high temperatures which provides greater dimensional stability and durability without adding harmful chemicals to the environment. It has been mainly applied to softwoods due mainly to economical reasons, being its most common use outdoors or in high humidity environments, as non-structural elements, furniture, etc. The present Thesis studies the feasibility of heat-treated hardwoods for structural uses, particularly ash (Fraxinus excelsior L) and beech (Fagus sylvatica L). To this end, and considering that heat treatment modifies the internal structure of the wood resulting in a new material, experimental and numerical studies are performed for its characterization. This investigation is developed under the approach of Fracture Mechanics due to the loss of strength and the increase in brittlcncss of the material, especially in tension perpendicular to the grain. Likewise, it holds a collection of the bases, foundations and methodologies of this theory applied to untreated wood and other materials due to the lack of such studies in heat-treated wood. In addition, studies for the mechanical characterization of the material are performed in order to determine the elastic properties considering an orthotropic model. This work is necessary in the investigation of the fracture behavior. It led to the development of a new test method for multiparameter determination by using just a single specimen, providing much more robust results than those obtained with conventional test methodology. Based on this investigation, and considering the limitations of strength and brittleness, and the questionable applicability of existing standards for untreated wood, it is advised not to use intense heat treatments in primary structural elements. It is proposed the application to secondary elements, so that a possible collapse does not involve a loss of overall reliability of the structure. It is studied the feasibility of an innovative and ecological sandwich panel for facades exposed to wind loads, composed by heat-treated wood faces and insulating wood fiberboard with structural function in the core. This investigación was developed within the European research project "Holiwood", Holistic implementation of European thermal treated hardwood (TMT) in the sector of construction industry and noise protection by sustainable, knowledge-based and value added products, of the Sixth Framework Program.

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No hay duda de que el ferrocarril es uno de los símbolos del avance tecnológico y social de la humanidad, y su imparable avance desde el primer tercio del Siglo XIX así lo atestigua. No obstante, a lo largo de gran parte de su historia se ha mostrado algo renuente a abrazar ciertas tecnologías, lo que le ha causado ser tachado de conservador. Sin embargo, en los últimos años, coincidiendo con el auge masivo de los trenes de alta velocidad, los metropolitanos y los tranvías, muchas tecnologías han ido penetrando en el mundo del ferrocarril. La que hoy nos ocupa es una de las que mayor valor añadido le ha proporcionado (y que probablemente le proporcionará también en el futuro): las comunicaciones móviles. Actualmente el uso de este tipo de tecnologías en el entorno ferroviario puede calificarse como de inicial o, por seguir la nomenclatura de las comunicaciones móviles públicas, de segunda generación. El GSM-R en las líneas de alta velocidad es un caso (aunque de éxito al fin y al cabo) que define perfectamente el estado del arte de las comunicaciones móviles en este entorno, ya que proporcionó un gran valor añadido a costa de un gran esfuerzo de estandarización; ha supuesto un importante salto adelante en el campo de la fiabilidad de este tipo de sistemas, aunque tiene unas grandes limitaciones de capacidad y graves problemas de escalabilidad. Todo hace pensar que en 2025 el sustituto de GSM-R deberá estar en el mercado. En cualquier caso, se debería abandonar la filosofía de crear productos de nicho, que son extraordinariamente caros, y abrazar las filosofías abiertas de las redes de comunicaciones públicas. Aquí es donde LTE, la última gran estrella de esta familia de estándares, puede aportar mucho valor. La idea subyacente detrás de esta Tesis es que LTE puede ser una tecnología que aporte gran valor a las necesidades actuales (y probablemente futuras) del sector del ferrocarril, no solamente en las líneas y trenes de alta velocidad, sino en las denominadas líneas convencionales y en los metros y tranvías. Dado que es un campo aún a día de hoy que dista bastante de estar completamente estudiado, se ha explorado la problemática de la propagación electromagnética en los diferentes entornos ferroviarios, como pueden ser los túneles de metro y la influencia de las estructuras de los trenes. En este sentido, se ha medido de forma bastante exhaustiva en ambos entornos. Por otro lado, dado que los sistemas multiantena son uno de los pilares fundamentales de los modernos sistemas de comunicaciones, se ha verificado de forma experimental la viabilidad de esta tecnología a la hora de implementar un sistema de comunicaciones trentierra en un túnel. Asimismo, de resultas de estas medidas, se ha comprobado la existencia de ciertos fenómenos físicos que pueden suponer una merma en la eficiencia de este tipo de sistemas. En tercer lugar, y dado que uno de los grandes desafíos de las líneas de alta velocidad está provocado por la gran celeridad a la que se desplazan los trenes, se ha explorado la influencia de este parámetro en la eficiencia global de una red completa de comunicaciones móviles. Por supuesto, se ha hecho especial hincapié en los aspectos relacionados con la gestión de la movilidad (traspasos o handovers Por último, a modo de cierre de la Tesis, se ha tratado de identificar los futuros servicios de comunicaciones que aportarán más valor a las explotaciones ferroviarias, así como los requisitos que supondrán para las redes de comunicaciones móviles. Para los casos antes enunciados (propagación, sistemas multiantena, movilidad y desafíos futuros) se proporcionan las contribuciones ya publicadas en revistas y congresos internacionales, así como las que están enviadas para su revisión. ABSTRACT There is almost no doubt that railways are one of the symbols of the technological and social progress of humanity. However, most of the time railways have been somewhat reluctant to embrace new technologies, gaining some reputation of being conservative. But in the last years, together with the massive boom of high speed lines, subways and trams all over the world, some technologies have broken through these conservative resistance. The one which concerns us now is one of the most value-added (both today and in the future): mobile communications. The state-of-the-art of these technologies in the railway field could be called as incipient, or (following the mobile communications’ notation) ‘second generation’. GSM-R, the best example of mobile communications in railways is a success story that shows perfectly the state-of-the-art of this field: it provided a noticeable mark-up but also required a great standardization effort; it also meant a huge step forward in the reliability of these systems but it also needs to face some scalability issues and some capacity problems. It looks more than feasible that in 2025 the alternative to GSM-R should be already available. Anyway, the vision here should be forgetting about expensive niche products, and embracing open standards like public mobile communications do. The main idea behind this Thesis is that LTE could be a technology that provides a lot of added value to the necessities of the railways of today and the future. And not only to highspeed lines, but also to the so-called conventional rail, subways and tramways. Due to the fact that even today, propagation in tunnels and influence of car bodies is far from being full-studied, we measured in a very exhaustive way the EM propagation in these two environments. Also, multiantenna systems are one of the basic foundations of the modern communications systems, so we experimentally verified the feasibility of using such a system in a train-towayside in a tunnel. Moreover, from the measurements carried out we proved the existence of some physical phenomena that could imply a decrease in the performance of these multiantenna systems. In third place, we have explored the influence of high-speed in the whole performance of the network, from the mobility management point-of-view. This high-speed movement is one of the most relevant challenges for the mobile communications networks. The emphasis was placed on the mobility aspects of the radio resource management. Finally, the Thesis closure is an identification of the future communication services that could provide a bigger addition of value to railways, and also the requirements that imply to mobile communications networks. For all the previous for scenarios depicted before (propagation, multiantenna systems, mobility and challenges) we provide some contributions already published (or submitted for revision or still in progress) on publications and international conferences.

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Las denominaciones geográficas contribuyen a la sostenibilidad económica, social y medioambiental de la producción agraria en todos los países, independientemente de su grado de desarrollo. La presente investigación pretende, de forma general, analizar la forma en que puede mejorarse su reconocimiento y generación de valor añadido para el productor y la sociedad. Para ello, se ha valorado si la protección internacional que se otorga a las denominaciones geográficas es homogénea y suficiente en el ámbito multilateral. Posteriormente, se identifican los instrumentos con los que cuenta la Unión Europea para ejercer el liderazgo en el comercio internacional para la protección de las denominaciones geográficas y se exploran las posibles sinergias y conflictos con el registro de marcas. Además, se ha prestado una especial atención a la forma en la que las denominaciones geográficas pueden impulsar en los países en desarrollo la generación de valor añadido de los productos ligado a la calidad vinculada a su origen y un reparto más equitativo del mismo, profundizando en el caso del café. Dado que el método Delphi se valora como idóneo para el apoyo realizar diagnósticos precisos y servir de soporte a la toma de decisiones, la fase empírica se ha centrado en aplicarlo en un grupo seleccionado de expertos con gran experiencia en el ámbito de las denominaciones geográficas, realizando dos rondas de cuestionarios y alcanzado un elevado grado de consenso. Ello se ha complementado con el desarrollo de una decena de entrevistas cualitativas no estructuradas a élites. Como resultado de la fase empírica, se ha obtenido un diagnóstico de la situación actual de las denominaciones geográficas, presentado en forma de matriz DAFO, y se han propuesto una serie de medidas a implantar por la administración española y de la Unión Europea, encaminadas a mejorar el sector de las denominaciones geográficas en el comercio internacional. ABSTRACT Geographical indications play a key role in environmental, social and economic sustainabily of agricultura worldwide. This research aims to analyze the way their recognition and protection can be enhanced to create value added for the producer and the whole society. It has been reviewed the multilateral and European frame of protection of geographical indications and the relation with trademarks to evaluate the need of improvement. Moreover, it has been explored the way geographical indications contribute to increase value added and equity in developing countries, with special attention to the case of coffee. Thanks to the use of the Delphi method and qualitative interviews to relevant experts during the empirical research, it has been posible to make an accurate SWOT analysis of geographical indications sector and define measures to improve the Spanish and European quality policy, some of them related to international trade.

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The development of electrochemical processes for the conversion of CO2 into value-added products allows innovative carbon capture & utilization (CCU) instead of carbon capture & storage (CCS). In addition, coupling this conversion with renewable energy sources would make it possible to chemically store electricity from these intermittent renewable sources. The electroreduction of CO2 to formate in aqueous solution has been performed using Sn particles deposited over a carbon support. The effect of the particle size and Sn metal loading has been evaluated using cyclic voltammetry and chronoamperometry. The selected electrode has been tested on an experimental filter-press type cell system for continuous and single pass CO2 electroreduction to obtain formate as main product at ambient pressure and temperature. Experimental results show that using electrodes with 0.75 mg Sn cm−2, 150 nm Sn particles, and working at a current density of 90 mA cm−2, it is possible to achieve rates of formate production over 3.2 mmol m−2 s−1 and faradaic efficiencies around 70% for 90 min of continuous operation. These experimental conditions allow formate concentrations of about 1.5 g L−1 to be obtained on a continuous mode and with a single pass of catholyte through the cell.

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A comparative study of the influence of three different acid solids as catalysts (conventional zeolites Z15c with Si/Al = 19.5 and Z40c with Si/Al = 48.2, and a hierarchical zeolite Z40c-H with Si/Al = 50.0) for the etherification of glycerol with benzyl alcohol was performed. The catalytic activity and selectivity of these zeolites was elucidated at different catalyst contents. Three different ethers (3-benzyloxy-1,2-propanediol, which is a mono-benzyl-glycerol ether (MBG) and 1,3-dibenzyloxy-2-propanol, which is a di-benzyl-glycerol ether (DBG) and dibenzyl ether (DBz) were identified as the main products. MBG was the major product of the reaction catalyzed by the microporous Z15c zeolite with low Si/Al molar ratio, whereas DBG was formed in higher yield with the use of microporous Z40c and hierarchical Z40c-H zeolites, both of them having a similar high Si/Al molar ratio (≈50). MBG is a value-added product and it is obtained with good yield and selectivity when using the conventional zeolite Z15c as a catalyst. Under the best conditions tested, i.e., 25 mg of catalyst for 8 h at 120 °C, a 62% of conversion was obtained without the need of solvent, with an excellent 84% selectivity toward the MBG and no formation of DBz.

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Information technologies (IT) currently represent 2% of CO2 emissions. In recent years, a wide variety of IT solutions have been proposed, focused on increasing the energy efficiency of network data centers. Monitoring is one of the fundamental pillars of these systems, providing the information necessary for adequate decision making. However, today’s monitoring systems (MSs) are partial, specific and highly coupled solutions. This study proposes a model for monitoring data centers that serves as a basis for energy saving systems, offered as a value-added service embedded in a device with low cost and power consumption. The proposal is general in nature, comprehensive, scalable and focused on heterogeneous environments, and it allows quick adaptation to the needs of changing and dynamic environments. Further, a prototype of the system has been implemented in several devices, which has allowed validation of the proposal in addition to identification of the minimum hardware profile required to support the model.

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As described in the above biographical note, Winthrop bequeathed most of his library – including his father John Winthrop's books – to the newly established Allegheny College in Pennsylvania. All the books in his library did not go to Allegheny, though, and Winthrop bequeathed over 500 books to two individuals, Thaddeus Mason Harris and Harriet H. Peck. This paper-bound journal contains three lists: one list of all the books which were part of this bequest, with notations indicating their financial value; another list of "Mrs. Peck's part in the division of the legacy" (i.e. the books she selected); and another list of "TM Harris's part of Judge Winthrop's Legacy" (the books he selected). The lists indicate that Peck and Harris chose books from the library on February 3, 1822, and that the few books which remained afterwards were sold by Deacon Hilliard and the profits returned to Peck and Harris.

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Este trabalho aborda o tema dos clusters industriais - concentrações geográficas de empresas interligadas, fornecedores de produtos e serviços, empresas em setores afins e entidades que lhes estão associadas, como as universidades, entidades públicas, associações empresariais. A competitividade resulta da ação das empresas, e estas devem competir e cooperar para criar lucro económico, mas também gerar benefícios para a região e o país. O objetivo deste trabalho é demonstrar que a aplicação da teoria dos clusters no nosso país, - introduzida na sequência de um estudo pedido em 1994 ao criador desta teoria, o Dr. Michael Porter – teve efeitos muito positivos no desenvolvimento dos últimos 20 anos e que maiores poderiam ter sido esses efeitos, se tivesse sido feita a sua aplicação em todos os setores em que se identificavam vantagens competitivas da nossa economia. Foi realizada uma análise da evolução do mais reconhecido cluster, o da indústria do calçado, cujos resultados apontam para as estratégias a adotar em muitos outros setores da nossa economia. Numa extrapolação, fica claro que as regiões nacionais e os países que contam com clusters industriais são aqueles que apresentam desempenho superior, em termos de intensidade exportadora e valor acrescentado. Estas zonas apresentam ainda níveis elevados de riqueza e longevidade dos seus cidadãos. Em termos europeus, a Alemanha, que tem como grandes clusters os setores automóvel, da automação, da eletrónica e da pesquisa laboratorial, é o melhor exemplo deste facto.

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This CEPS Policy Brief is based on a larger study for the EEAS and European Commission, written by the same authors in the run-up of the Milan ASEM summit of 16-17 October 2014. The main idea of the study is to assess whether ASEM works and how, by verifying the factual evidence in detail. After all, ASEM has no institutions, no budget and no treaty, whilst dialogues and a loose improvement over time in Asia-Europe relations refer to process much more than genuine ‘results’. The stocktaking covers all ASEM activities since the 2006 Helsinki summit. Summit and foreign ministers’ declarations and ASEM calendar of activities (and interviews) are used to trace ASEM activities in the three ASEM pillars (political, economic, and peoples-to-peoples/cultural). All the ‘regular’ ASEM meetings at ministerial and other levels (many of which are only known to relatively few) have been mapped. Also the ASEM working methods, based on the 2000 AECF framework and many subsequent initiatives, have been scrutinised, including whether they are actually implemented or not or partially. Such methods refer to how to work together in areas of cooperation (beyond the typical ASEM dialogue), organisation, coordination and ASEM visibility. The main conclusion is that ASEM works reasonably well, once one accepts the ASEM of today, although some inefficiencies still characterise the ‘system’. There is a host of secondary conclusions on the three pillars, the foreign ministers, the strong government-to-government nature of ASEM and the working methods. We recommend that today’s ASEM needs no reform and that not having ASEM would entail political and diplomatic costs. We emphasise that ASEM is well placed to stimulate exchange of information between the mega-FTAs such as TPP, RCEP and TTIP. However, the ASEM of tomorrow might be different, given the great changes in geo-political and economic conditions since ASEM began in the mid-1990s. Moreover, the size of ASEM has become such that classical ways of operating with (after Milano) 53 countries (including the EU and ASEAN) cannot possibly be effective all the time. We suggest that, in the run-up to the 20th ASEM birthday (2016), EU and Asian independent think-tanks get together to write an ‘options report’ reconsidering options for a new ASEM, as the basis for a profound and wide debate how to get more value-added out of ASEM.

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Often described as complex, opaque and unfair, the EU budget financing system is an ‘unfinished journey’. One of the most critical issues is that EU revenue, drawn from the cashbox of national taxation, remains intangible to the general public. The nature of the EU as a union of states and their nationals makes the visibility of EU revenue unavoidable. The political sustainability of a move that would put the legitimacy of EU revenue at the forefront of public discussion will depend on the EU institutions and member states’ ability to demonstrate that EU funds can achieve results that are truly beyond member states’ reach. In this, his third, CEPS book on the EU budget, Gabriele Cipriani assesses the current system of financing the EU budget against the criteria of simplicity, transparency, equity and democratic accountability and offers two possible options for reforming the EU revenue system. He finds that the value-added tax (VAT) is a natural choice for funding the EU budget, through a dedicated EU VAT rate as part of the national VAT and designed as such in fiscal receipts, whose use as a means for raising EU citizens’ awareness could be encouraged already in the current arrangements.

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Current arrangements for multi-national company taxation in EU are plagued by severe conceptual and administrative problems, leading to high compliance costs, considerable uncertainty and ample room for abuse. Integration is amplifying these difficulties. There are two possible approaches in designing an efficient trans-border corporate tax system for the European Union. The first is to consolidate the EU-wide operations of MNEs, using an agreed common base as the reference variable, and then to apportion this total tax base using some presumptive indicators of activity in each tax jurisdiction – hence, implicitly, of the likely benefits stemming from each location. The apportionment formula should respect requisites of neutrality between productive factors and forms of corporate financing. A radically different approach is also available that offers considerable advantages in terms of efficiency, simplicity and decentralisation, including full administrative autonomy of national tax authorities. It entails abandoning corporate income as the relevant tax base and taxing at a moderate rate some agreed measure of business activity such as company value added, sales or employment. These are the variables usually considered in formula apportionment, but they would apply directly without having first to go through the complications of EU-wide consolidation based on a common-base definition. Reference to a broad base, with no exemptions or deductions, would allow to set low statutory rates.

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We analyse regional business cycle synchronization in the Euro Area, using Gross Value Added in 53 NUTS 1 regions for a period of thirty years (1975-2005), detrended by Hodrick-Prescott and the Christiano-Fitzgerald filters. We conclude that, on average, synchronization has increased for the period considered with exceptions during the eighties and the beginning of the nineties. Still, the correlation of the business cycle in some regions with the benchmark remained low or even decreased. Our findings also support the hypothesis of the existence of a ‘national border’ effect.

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"December 2005."

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Executive summary -- Overview of findings -- Some summary conclusions -- Purpose -- A changing national and international marketplace -- Cluster dynamics in the Illinois economy: defining key industry clusters -- The cost of doing business in Illinois -- Occupational structure: the key to success in the 1990s is retaining and attracting high value-added jobs in Illinois -- Regional differences: while northeastern Illinois dominates the economy, many of the state's key clusters are widely dispersed around the state -- Summary and conclusions -- appendix 1. Illinois' industry cluster performance: detailed analysis -- appendix 2. Illinois' occupational challenges in the 1990s by industry cluster.