Estudio sobre la eficacia del régimen fiscal cooperativo portugués

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

Cooperativism, entrepreneurship and economic development: a linking theoretical model

Cooperatives, as a kind of firms, are considered by many scholars as an remarkable alternative for overcoming the economic crisis started in 2008. Besides, there are other scholars which pointed out the important role that these firms play in the regional economic development. Nevertheless, when one examines the economic literature on cooperatives, it is detected that this kind of firms is mainly studied starting from the point of view of their own characteristics and particularities of participation and solidarity. In this sense, following a different analysis framework, this article proposes a theoretical model in order to explain the behavior of cooperatives based on the entrepreneurship theory with the aim of increasing the knowledge about this kind of firms and, more specifically, their contribution to regional economic development.

the social economy as an alternative of self employment. profile of the entrepreneur in the andalusian labour companies

This paper provides a quantitative and qualitative analysis of the profile of the entrepreneur who decides to start business through a labor society in the context of the Autonomous Community of Andalucia. Thus, first the Social Economy is presented as an important alternative to creating and promoting employment, which seeks to combine economic and social objectives in the development of activities. Subsequently, focusing on labor companies, updated its importance in the regional economy for later data and through the analysis of two samples are available, set the attributes or most significant characteristics of these entrepreneurs.

Social economy and economic crisis in the basque country abstract

This article examines the socio-economic evolution of the social economy sector in the Basque Country during the 2008-2014 period of economic crisis. Data have been obtained within a framework of collaboration between university, Basque Government and private sector of the social economy. The results suggest that such entities have evolved better, both in terms of number of enterprises and employment, than the general economy of the Basque Country, while the context of public policies aimed at social economy has worsened over the years. However, in economic terms (measured through the Gross Value Added generated), they have not been able to cope with the crisis in equal conditions to the general economy. The main contribution of this research lies in that, unlike similar studies, it discusses the evolution of the whole sector of the social economy, taking as reference a broad period of the current economic crisis.

Reception and schooling of children in schools in Catalonia: Beyond Educational Welcome Facilities

The ways of incorporating newcoming students into schools and colleges have been at the center of debate in most OECD countries in recent years. In Spain, the set of measures developed for the reception of immigrant pupils in different Autonomous Communities has also been the subject of specific research, pointing out the similarities and contradictions between pedagogic discourses and school practices. This article takes into account these considerations and presents the reflections from the results of research on the Educational Welcome Facilities (and specifically the EBE) conducted during the school years 2008-2010. This device was created in Catalonia to attend newcomers before enrolling them in the school. It was a pilot project which took place in Vic and Reus for two consecutive years. The research of the EBE has enabled us to explain the relationship between educational assessment that schools made about this facility and reception processes that schools were implementing. The conclusions that emerge from this analysis allowed us to establish relationships between educational host practices of the seven centers analyzed with three different conceptual and educational frameworks of reception.

Reading of audiovisual productions of contemporary art in art education

This article focuses on the reading of audiovisual productions of contemporary art as a creative process, seeking to analyse which effects of meaning the articulations between the visual and sound systems produce, and the meaning that children give to then. It describes a video art, identifying the languages that compose it and the relationships that link them. Such reading exercise had as corpus of analysis the Chair video art, by Masaru Ozaki, and counted with the theoretical and methodological support of the discourse semiotics, especially with studies on assembly procedures that articulate visual and auditory languages. Also, it presents a focal study with the meanings that a group of children gave to the video art. The findings indicate the importance of including the reading of audiovisual productions of contemporary art at school through the problematization of effects of meaning produced by the interrelation between different languages. And they suggest some subsidies that allow teachers from different areas of knowledge to reflect about the visuality in their pedagogical practice; the choice of the audiovisual materials taken to the classroom and other ways of seeing these texts edited.

The Cuban school as a context for a proper development of the environmental perception

Environmental Psychology in Cuba is a new discipline that promotes a historical and cultural vision of mankind. Perception is one of the distinct processes that creates environmental consciousness. Depending on the perception of the environment, individuals interact with it, and vice versa. It means that a good perception of the significant elements of the environment also contributes to the formation of an environmental consciousness, in which perception is one of the main processes. In this transformation the school is one of the most important places for creating knowledge, skills, habits, and good attitudes towards the environment. As a result, the evaluation of the environmental perception development in students allows detecting weaknesses in the environmental education and proposing solutions based on specific problems. This study is based on different researches where the subjects were Cuban students from different educational levels and provides a first approach to the dynamic of the environmental perception development in these individuals. Recent researches have used some dimensions of the environment concept as development indicators: material, relational, intrapersonal, behavioural, cognitive, natural or ecological, and cultural. Generally speaking, different investigations show that school is the right context for environmental education.

Video games in the classrooms: implications of a disruptive innovation to develop the Multiple Intelligences

The present study aims to identify the framework of personal, organizational and technical variables that contribute to the viability and successful of innovative educational practices with video games within the school context to enhance the multiple intelligences. For this purpose, advantage was taken on the information previously collected through a questionnaire about the views, thoughts and experiences of a group of teachers of childhood and primary education (N=25) who voluntarily participated in a blended training activity from Center of Teachers (CEFIRE) of Valencia, around a community of practice aimed at promoting and advising projects for implementing educational video games in the classroom. The mixed methodology adopted has allowed the following: a) describe the relationship between their degree of development and daily use made of ICT in the classroom, their level of familiarity with video games,  their previous experience to integrate them for educational purposes..., and their participation in projects that focus on game-based learning; b) conduct content analysis of the opinions and thoughts expressed in a forum for teachers on innovation on and methodological strategies adopted reflected in a virtual board; and c) develop a SWOT analysis: Strengths, Weaknesses, Opportunities and Threats inherent in the implementation of experience with video games in the classroom. Among the conclusions, it is highlighted that, even though most did not have specific training or enough technological resources and the planning and implementation of innovation required them a great investment of time, their personal interest, the support given by members of the online community of practice, helped to encourage their activity, along with receptivity, positive attitude and high motivation of students with the experience. These aspects have been crucial to promote successful innovative practices with video games.

Practicum in Educational Psychology: comparative analysis between areas of knowledge

In this paper we present the process and results of an investigation in which, after reflecting on the concept of Practicum and, specifically, in the Practicum in Educational Psychology degree taught at the University of A Coruña, an assessment is made taking into account the opinion of the students who have studied this matter, as to the relevance that the planned objectives are given and subsequent achievement of these. The results differ considering the area that the teacher who has tutored belongs to. Methodologicaly, it is a descriptive research, survey type, which involved a significant sample of students in their final year of the degree in the year 2012/13 through a questionnaire which validity (Teaching and content) and reliability (internal consistency) have been properly set (judgment of experts and a pilot experience for the calculation of Cronbach's alpha). The results show that the Practicum program has a good development of most of the objectives, especially those related to skills, where the average of the highest rated goals exceed the rating of 4. This suggests clear lines for innovation and improvement in the areas of conceptual and attitudinal level.

Teachers’ perception of visual deficiencies and their impact on students

The sense of vision is people’s main source of information acquisition, hence the importance of a right diagnosis and correction, if necessary, of any faults for proper learning, especially in the early years of schooling. This article discusses the results of a survey of teachers in Andalusian schools that aimed at highlighting their knowledge of their students’ possible visual deficiencies, and its possible impact on school performance. The results indicate that such knowledge is generally limited to the type of refractive anomalies, and that they think that such anomalies are well treated in their students. Despite the importance they attach to these deficiencies on school learning, they think that other factors may have a greater role. They also consider that better training on this topic is necessary.

Las Comisiones del Mapa de España en la década de 1850

La necesidad de contar con un mapa de base científica que cubriera todo el territorio español llevó al Estado a crear en paralelo varias Comisiones con cometidos geodésicos, topográficos y cartográficos durante la década de 1850. La labor simultánea de estas Comisiones se prolongó hasta 1859, cuando se aprobó la Ley de Medición del Territorio, que las fusionó en un único organismo. Este artículo analiza aspectos técnicos de los trabajos que realizaron estas Comisiones a partir de la información contenida en algunos documentos que custodia el Archivo Topográfico del IGN. Las conclusiones que se extraen son que estas Comisiones acometieron operaciones geodésicas que resultaron cruciales en el establecimiento ulterior de la red de triangulación peninsular, realizaron mediciones topográficas que fueron reutilizadas veinte años después en el levantamiento del Mapa Topográfico Nacional, e idearon las características catastrales que fueron adoptadas durante todo el siglo posterior para el Catastro de España.

Indicadores de sostenibilidad ambiental en el periurbano de la ciudad de Mar del Plata, Argentina

Los indicadores de sostenibilidad conforman herramientas útiles para la toma de decisiones. Las ciudades latinoamericanas, y especialmente las áreas de expansión sin planificación adecuada, enfrentan desafíos cada vez mayores para revertir problemáticas que amenazan su sostenibilidad. El presente trabajo evalúa de manera preliminar, la sostenibilidad ambiental del periurbano de Mar del Plata (Argentina) tomando como referencia algunos de los indicadores propuestos por el modelo del Banco Interamericano de Desarrollo en la Iniciativa Ciudades Emergentes y Sostenibles. Se construyó un índice sintético (Índice de Sostenibilidad Ambiental, ISA) que integra trece indicadores agrupados en ocho temas. Las situaciones más críticas (ISA: 0,45-0,558) se identifican fundamentalmente en zonas en las que se desarrollan actividades rurales y en las que se localizan asentamientos de carácter precario. El estudio realizado profundiza en el conocimiento de la dimensión ambiental de la sostenibilidad, enfatizando en el análisis de los contrastes internos del periurbano marplatense.

El Yo y la intimidad en Ortega y Gasset

El concepto del Yo en el pensamiento de José Ortega y Gasset aparece en repetidas ocasiones a lo largo de su obra, abordado desde diferentes perspectivas y entreverado con reflexiones intelectuales de todo tipo: psicológicas, sociológicas, artísticas, históricas, etc. Sin embargo, el enfoque de este escrito se acota a la importante relación epistemológica entre su raciovitalismo y su visión sobre la intimidad personal, centro y origen del desarrollo del Yo humano. Gracias a la riqueza de esta puede el Yo desarrollar su vocación personal hacia la autenticidad a la que está llamado, salvando de esta manera la incertidumbre, el drama y el destino al que se enfrenta a la hora de vivir la propia circunstancia.

Relation of the work of the artist Antonio Lopez with the photography. Methods of a teacher rejected as a professor

In 1966 the artist Antonio Lopez was rejected for the chair in “Preparatorio de colorido” (Preparatory Colouring) by the San Fernando School of Fine Arts where he himself presented his work Nevera de hielo (Ice Box). After 5 years as a “stand in” for this post he left the Institution. This article analyzes the circumstances and proof of a decade where there appears to be evidence of a definite change in his work, more toward Realism, uncomfortable in a system that maintained with difficulty the traditional academic model copy, and incompatible with, in those years was imposed by Spain. At the same time his relation with photography conditioned by the theoretical thoughts of the artist, and his work methods also are analyzed in this article.

Collaborative artistic laboratories. Transfrontier spaces of cultural production

The appearance of the open code paradigm and the demands of social movements have permeated the ways in which today’s cultural institutions are organized. This article analyzes the birth of a new critical and cooperative spatiality and how it is transforming current modes of cultural research and production. It centers on the potential for establishing the new means of cooperation that are being tested in what are defined as collaborative artistic laboratories. These are hybrid spaces of research and creation based on networked and cooperative structures producing a new societal-technical body that forces us to reconsider the traditional organic conditions of the productive scenarios of knowledge and artistic practice.