The Affordable Care Act and the Transformation of US Health Care

The neoliberal period was accompanied by a momentous transformation within the US health care system.  As the result of a number of political and historical dynamics, the healthcare law signed by President Barack Obama in 2010 ‑the Affordable Care Act (ACA)‑ drew less on universal models from abroad than it did on earlier conservative healthcare reform proposals. This was in part the result of the influence of powerful corporate healthcare interests. While the ACA expands healthcare coverage, it does so incompletely and unevenly, with persistent uninsurance and disparities in access based on insurance status. Additionally, the law accommodates an overall shift towards a consumerist model of care characterized by high cost sharing at time of use. Finally, the law encourages the further consolidation of the healthcare sector, for instance into units named “Accountable Care Organizations” that closely resemble the health maintenance organizations favored by managed care advocates. The overall effect has been to maintain a fragmented system that is neither equitable nor efficient. A single payer universal system would, in contrast, help transform healthcare into a social right.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

The intersectorial approach in providing guidance and school support. The perspective of counsellors, tutors and principals

The provision of guidance and educational support requires joint work and the collaboration of different professionals and institutions, especially when we face complex problems that require a high level of specialization and the combination of knowledge from different areas. The research has aimed to examine the proximity of the institutional system of guidance and support to school in nine Autonomous Communities, to the intersectorial approach of counselling. We present the results of a descriptive study using the survey method, which allows knowing the opinions of counsellors, tutors and principals of Primary and Secondary Compulsory Education about the collaboration with the local public services (social, health, education, and employment) in the specialized support to students and schools. The final sample consisted of 9732 subjects who were selected from a random sampling proportional to the size of the subpopulations of each Autonomous Community. Results indicate how, in general terms, there is collaboration among the school and the local public services, although not as frequently as it would be desirable. In the same way, the professionals that were interviewed believe that the collaboration with social and educational services is quite adequate, but the assessment is not as positive when health and employment services are analysed. Finally, taking into account the different professionals considered, tutors from both educational stages are the ones that show a higher degree of satisfaction with the collaboration between the school and the local public services, except in the case of social services.

La carpeta de aprendizaje y la evaluación entre iguales de los estudiantes. Resultados de una innovación docente en los estudios universitarios de las artes

Students reflect more on their learning in course subjects when they participate in managing their teaching–learning environment. As a form of guided participation, peer assessment serves the following purposes: (a) it improves the student’s understanding of previously established learning objectives; (b) it is a powerful metacognitive tool; (c) it transfers to the student part of the responsibility for assessing learning, which means deciding which learning activities are important and choosing the degree of effort a course subject will require; (d) it emphasizes the collective aspect of the nature of knowledge; and (e) the educational benefits derived from peer assessment clearly justify the efforts required to implement activities. This paper reports on the relative merits of a learning portfolio compiled during fine arts-related studies in which peer assessment played an important role. The researchers analyzed the student work load and the final marks students received for compulsory art subjects. They conclude that the use of a closed learning portfolio with a well-structured, sequential and analytical design can have a positive effect on student learning and that, although implementing peer assessment may be complex and students need to become familiar with it, its use is not only feasible but recommendable.