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.

Forest typology of broadleaf forests from Sierra Maestra, Eastern Cuba

A phytosociological study of the forests from Sierra Maestra is conducted, following the methodology of the Zurich- Montpelier School. They are transformed into a forest typology using the standards of the Institute of Agro-Forestry Research. In general, 35 types and/or subtypes are presented. From this group, the most abundant ones belong to semi-deciduous microphyll forest, followed by those from mangroves and mountain rainforest, respectively. Silvicultural treatments are needed; among them, the protection forests are those found above 800 m asl and mangroves. 

Design of information architecture of the web site of the Faculty of Industrial Engineering and Tourism of the Universidad Central “Marta Abreu” de Las Villas (Cuba)

The information architecture supports information retrieval by users in Web environment. The design should be center in the information user, favoring usability. The Faculty of Industrial Engineering and Tourism of the Universidad Central "Marta Abreu" de Las Villas, lacks a site that enhances the disclosure of information to its members. Are presented as objectives of the study: 1) conduct a user survey to identify information needs of users, 2) establish guidelines for information architecture for the institution focused on users, 3) designing the information architecture for the institution and 4) designed to evaluate the proposal. Are presented as objectives of the study: 1) to realize a user study to identify the information needs of users, 2) establish guidelines for information architecture for the institution focused on users, 3) to design the information architecture for the institution and 4) to evaluate the proposal designed. To obtain results are used methods in the theoretical and empirical levels. Besides, are use techniques that favored the design and evaluation. Is designed the intranet of the Faculty of Industrial Engineering and Tourism. Is evaluated the proposed design for the validation of the results.

El diminutivo en el español de Santo Domingo

Esta investigación analiza el uso del sufijo diminutivo en un corpus oral de jóvenes de la República Dominicana. El material procede de la transcripción de veinte entrevistas orales realizadas en los años noventa en Santo Domingo. En este estudio se realiza un análisis de las ocurrencias documentadas, su morfología, sus preferencias en cuanto a la selección de las clases de palabras que se toman como base para la formación de diminutivos, sus posibles valores semánticos y comunicativos, y, por último, se determina la frecuencia de uso del diminutivo en función del sexo de los hablantes.

Diversity of functional groups in the vegetation sandy seashore of the Grande, Anclitas and Caguamas Cays (Jardines de la Reina Archipelago, Cuba)

Sandy shores are known to be extreme ecosystems where the vegetation has evolved many morphological and physiological adaptations for its survival. With the aim of identify possible relationships between the vegetation´s functional diversity with abiotic factors and its corresponding quantification, we collected data on the abundance and richness of the sandy coast vegetation complex in Grande, Anclitas and Caguamas keys. Its flora is largely characterized by the dominance of hemicryptophytes and chamaephytes plants with nanophyllous leaves and displaying dispersal syndromes such as zoochory and anemochory. However, the functional groups´ richness, in the present study, varies from one key to another. Functional diversity is similar between the wet and dry seasons, and its spatial variation is influenced by the interplay of the set of abiotic factors herein studied.

Los «retamales» béticos desarrollados sobre sustratos ricos en bases

Se esiudian las comunidades de la clase Cytisetea scopario-striati Rivas-Martínez 1974 que se desarrollan sobre sustratos ricos en bases, en la provincia corológica Bética. Se proponen como nuevos ¡os siguientes sintaxones: as. Genisto (spartioidis) retamoidis-Retametum sphaerocarpae Valle; as. Genisto (cinereae) speciosae-Retametum sphaerocarpae Rivas-Martínez y Genisto (cinereae) speciosae-Cytisetum reverchonii Valle.

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.