Advertisement and society in graphic magazine: La Esfera (1920-1930)

In the first third of the 20th century, Spain entered into modernity thanks to the positive state of its economic, cultural and social domains after the First World War. The objective of this article is to understand the role of artistic advertisements in the transformation of Spanish society that occurred during the decade of the ‘20s. My study of the illustrated magazine La Esfera has revealed that illustrated advertisements spread fashion, fostered sports and outdoors life, created the habit of smoking among women and had an educational influence that was powerful enough to change hygienic practices among children.

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, bas��ndose 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.

Conscientiousness and laboriousness as academic achievement predictors in a Spanish students sample

To understand academic performance of students, the variable of conscientiousness from personality inventory Big Five, has been recognized as an important key. The aim of this paper is to analyze the relationship established between the personality factor conscientiousness itself and two of its facets, laboriousness and planning, with academic performance, and observe if there are genre differences in consciousness personality factor. A total of 456 Spanish students of high school and college participated in the study. They were requested to answer a personality report and a self inform questionnaire. The results show that both conscientiousness as a personality dimension and the consideration of laboriousness facet are able to predict academic performance, especially with regard to student’s exam marks, classroom attendance and dedication to study. The genre variable pointed out that feminine genre is more conscious than male in that personality factor. From a practical perspective, these results indicate that the establishment of a routine of continuous work is suitable for improving student grades and their adaptation to the educational environment.

Gaze and power. A post-structuralist interpretation on Perseus��� myth

Gaze hierarchizes, manages and labels reality. Then, according to Foucault, gaze can be understood as a practice of power. This paper is inspired by his theories, and it applies them to one of the most powerful symbolic spheres of Western culture: Greek Myths. Notions such as visibility, invisibility and panopticism bring new light into the story of Perseus and Medusa, and they enable a re-reading of this Myth focused on the different ways of power that emerge from the gaze.