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.

Toledo, locus terribilis. Iglesia y milagro en el De viris illustribus de Ildefonso de Toledo

A mediados del siglo VII, el obispo Ildefonso de Toledo (657-667) elaboró su propio catálogo de hombres ilustres, continuando una tradición cuyos orígenes cristianos se remontaban a Jerónimo en el siglo IV. Sin embargo, en lugar de reproducir los modelos de sus antecesores cristianos, entre los que se incluyen además a Genadio de Marsella e Isidoro de Sevilla, el De viris illustribus de Ildefonso incorporaba cambios significativos en el género. Este artículo estudia el tópico del milagro en el opúsculo toledano con el objetivo de indagar qué tipo de relación estableció la Iglesia visigoda de la segunda mitad del siglo VII con este tipo de fenómenos y qué estrategias elaboró en función de él.

Renta feudal, ejercicio del poder y diferenciación social campesina en el marco del señorío del cabildo salmantino en la Edad Media

El presente trabajo analiza la evolución del señorío eclesiástico en el largo plazo, para sumar al conocimiento de las formas señoriales de la Extremadura leonesa. Consideramos específicamente el caso del cabildo catedralicio salmantino entre los siglos XII y XV. Buscamos demostrar que no poseyó idéntica estructura durante todo el período y que sus transformaciones se explican por una compleja conjunción de variables. Dichas transformaciones incidieron sobre las estructuras sociales del agro, en especial sobre el desarrollo de procesos de diferenciación social campesina. Demostramos que la forma concreta en que se realizaba la renta podía alterar las estructuras sociales de las comunidades y que el desarrollo de las relaciones sociales asalariadas se encontraba muy vinculado a las coyunturas económicas y a las posibilidades y límites de la gestión señorial. Finalmente, ponemos de relieve que la transformación social no siempre fue irreversible y que su consolidación dependió de la incapacidad de los señores de ejercer sus poderes políticos.

Art, adolescence and Social Work: Anja, the invisible manager

This article has been written with the intention of being able to analyse the contributions of art —theatre, in this case— to the practice of social work. For this purpose, we have chosen to read the social reality in which we intervene through the lens of social constructionism. This helps us to rescue the social and subjective side of art, and, moreover, to recover the depathologization of the subject in professional intervention. Thus, using a practical case taken from work with adolescents in the German FSJ programme, hand-in-hand with a young girl called Anja we trace the developmental and sociological aspects of adolescence in order to later address certain common points of art and psychosocial work. Art will hence be redefined as a transitional object allowing questions to be addressed relating to (self-) perception, attachment, communication and changes in conduct as the ultimate goal of professional action. Lastly, we note the limitations and risks of art-based intervention, in order to conclude with a final synopsis.

The Afroporteña press and Afro-Argentine’s thought in the late nineteenth century

The journalistic boom that occurred in Argentina from the second half of the nineteenth century saw the emergence of an active afroporteña press that defend the interests of the black community. This paper, in addition to reviewing the history of the Afro-Argentines newspapers, emphasizes the role played by the elite of African descent in the promotion of modernity among his brothers, while exploring the possible bases for an identity in the ideas spread.

Press, politic, and social order in Buenos Aires during the 1850s

The paper examines some reflections and discussions about the role and nature of the press that took place in Buenos Aires during the 1850s, referring to the difficulties involved in congenial freedom and order. This was caused by the fact that the press was considered a pillar of republican and civilized societies, but also an agent capable of corroding the social and political order.

Non-agrocultural co-peratives and economy transformation in Cuba: politic processes and strategies

Contribution of co-operatives has been demonstrated since the 1970s as the main development line in agricultural production in Cuba. In contrast, there has been a late recognition of urban co-operatives, even if the need of transformations based on the realization of property in different territorial scenarios had been identified. The article analyses the reform processes launched since the first decade of the 21st century focusing on the nature of the initiatives fostering formation and promotion of nonagricultural co-operatives including follow up of their performance. The potential and limitations of the recent experiences are examined in order to reflect on the organizational processes and transformations from the point of view of their members. To conclude, some questions are posed about whether these co-operatives are capable of avoiding the impact of earlier employment circumstances and of developing strategies aimed at reinforcing voluntary membership and autonomy on which they are founded.

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 Networks Usage Profile: Descriptive study with students in the University of Murcia

Telematic tools are very important for our lives in the present era and moreover this idea is made more evident if we analyse young people behaviours. However, it seems that the possibilities that these tools allow subjects from a professional point of view, beyond the purely playful aspects, are still not fully exploited both by subjects, neither by educational institutions where they learn. Our work studies the uses of social media in the context of university students. In order to this we have designed a research based on quantitative methodology with a survey. We have applied a questionnaire to students in the University of Murcia. The questionnaire was answered by 487 students in the first half of 2014. The survey results confirm our hypothesis that social networks are part of the basic and habitual tools of communication between the youth of our university and eminently used for leisure purposes, and that the tools used for more academic activities are those allowing greater control of privacy.