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.

Una mirada científico-teórica al quehacer de la Propaganda Indirecta en el medio radiofónico

A partir del triunfo de la Revolución Cubana las acciones de propaganda indirecta devinieron ejercicio profesional dentro de la gama de acciones de los medios de comunicación masivos, asociados a la construcción y afianzamiento de la ideología socialista imperante en nuestro país y al mismo tiempo, aferrados a los preceptos de la comunicación política.Este factor ha influido en que esta tipología comunicativa en la emisora Radio Vitral de Sancti Spíritus constituya un quehacer imprescindible en los mensajes, lo cual se convirtió en punto de partida para, mediante una metodología de corte cualitativo y con los merecidos referentes teóricos, realizar un diagnóstico de cada una de las particularidades, dígase categoría, subcategorías e indicadores de la propaganda indirecta en este medio de comunicación del centro de Cuba, lo cual sirvió de soporte para la validación teórico metodológica de este instrumento evaluador.Asimismo, con los resultados analizados en el diagnóstico de la propaganda indirecta se determinó que se carecía, a diferencia de la creación directa, de herramientas para evaluar la eficacia de los mensajes comunicativos, acordes con las características propias del sistema radiofónico, lo cual devino motivo para proponer una herramienta científica y teórico metodológica que permita evaluar el quehacer propagandístico indirecto en el medio radiofónico, que des las miradas de las mediaciones sociales y la recepción activa garantice su aplicación en cada una de las emisoras cubanas.

The elimination of the tutoring group-hour in Secondary Education. An exploratory study about teachers thoughts.

The Tutoring Group-hour in Compulsory Secondary Education and Post-Compulsory Schooling has been eliminated in a number of autonomous communities. Given the importance of the tutorial act as one of the fundamental pillars in students overall development, its disappearance has created considerable disturbance in the educational institutions, sparking a debate regarding the role of the tutor and the impact and effectiveness of their actions. In this survey, teachers from two different schools in the Community of Madrid maintain that they are properly trained to perform the various duties required for a tutor, show strong disagreement to the elimination of the Tutoring Group-hour in secondary schools, advocate incorporating it at a primary school level, and consider one of the main consequences of its disappearance to be less personalized attention for students. In short, an educational response that is less effective.

Impact of the intrinsic motivation on the academic performance through voluntary assignments: An empirical analysis

The students academic performance is a key aspect for all agents involved in a higher education quality program. However, there is no unanimity on how to measure it. Some professionals choose assessing only cognitive aspects while others lean towards assessing the acquisition of certain skills. The need to train increasingly adapted professionals in order to respond to the companies’ demands and being able to compete internationally in a global labour market requires a kind of training that goes beyond memorizing. Critical and logical thinking are amongst written language skills demanded in the field of Social Sciences. The objective of this study is to empirically demonstrate the impact of voluntary assignments on the academic performance of students. Our hypothesis is that students who complete high quality voluntary assignments are those more motivated and, therefore, those with higher grades. An experiment with students from the "Financial Accounting II" during the academic year of 2012/13 at the Business and Economics School of the UCM was carried out. A series of voluntary assessments involving the preparation of accounting essays were proposed in order to develop skills and competencies as a complement to the lessons included in the curriculum of the subject. At the end of the course, the carrying-out or not of the essay together with its critical, reflective quality and style, were compared. Our findings show a relationship between the voluntarily presented papers of quality and the final grade obtained throughout the course. These results show that the students intrinsic motivation is a key element in their academic performance. On the other hand, the teachers role focuses on being a motivating element through the learning process.

The in-service teacher trainer: profile, career path and duties

This article is the result of a doctoral thesis that aims to understand the reality of teacher trainers at a given moment, when their professional role changes from being a managing training advisor to a role that is more centred on process counselling. Using in-depth interviews, we defined the personal and professional profile of training counsellors in the Balearic Islands, their career path, the process for their inclusion in Teacher Centres (CEP) and, finally, the duties and skills that they perform as teacher trainers. The data that has been collected shows the coexistence of different professional roles in the group of education advisors. Moreover, it also indicates a lack of definition of the profile needed to access an advisor's position. There are indeed some coincidences determining the access route to such a position when it comes to the teaching profession since their leadership qualities and group dynamics expertise are a common indicator in most cases. The research also shows that they are subjected not only to a wide range of roles and tasks but also to a vast array of competences required to tackle the education advisor's tasks.

¡Abre los ojos! Un proyecto de mejora educativa para la prevención de drogas en adolescentes

La Educación para la Salud (EpS) es un tema transversal del currículo que adolece de propuestas didácticas novedosas para la intervención pedagógica. El objetivo del trabajo que se presenta es poner en marcha un plan de mejora para la prevención de drogadicciones en adolescentes. Para ello, se ha trabajado con un total de 142 estudiantes de 3º de Educación Secundaria Obligatoria (ESO) con edades comprendidas entre los 14 y los 16 años que cursan estudios en el Instituto “Francisco Salzillo” de la localidad de Alcantarilla (Murcia). Concretamente, este artículo da luz al Proyecto ¡Abre los ojos!, que forma parte del Plan de Acción Tutorial (PAT) y del Plan de Mejora para la Prevención de Drogas (PMPD) propuesto desde el Departamento de Orientación. Se exponen ad hoc las actividades implementadas durante las 3 sesiones trabajadas con cada uno de los 6 grupos-clase escolarizados en este nivel. Haciendo uso de la reflexión-acción, el alumnado ha desarrollado una conciencia crítica acerca de los riesgos que entraña para la salud el consumo de drogas. Asimismo, mediante la técnica de grupos de discusión los discentes han realizado un interesante debate cuyas ideas han sido organizadas en torno a tres aspectos clave: causas por las que se empieza a consumir, cómo evitar caer en las drogas, y alternativas de ocio y tiempo libre para una vida saludable. Finalmente, se especifica la necesidad de abordar tareas de prevención en los centros educativos así como de facilitar información y de resolver las inquietudes de los jóvenes acerca de esta temática.

Competence in research planning in the fourth level of Spanish Secondary Education: a case study

In the last years, “Inquiry-Based Science Education” methodologies (IBSE) are being recommended by European institutions in order to improve the competence levels and the attitudes towards science of primary and secondary school students. Therefore, the aim of this study is to test the effectiveness of an IBSE methodology, the Methodology of Problem Solving as an Investigation (MPSI), for the teaching-learning process of planning of experiments in the fourth level of Spanish Secondary Education. By means of the students’ solutions for a series of open problems, the progress in the learning of the competences related to the planning of experiments has been analyzed, along with the influence of the methodology on the development of these competencies. The results show a students’ command from higher to lower levels on: emission of hypothesis, design of the experiment, qualitative analysis, identification of variables and reformulation of the open problem. Furthermore, the Methodology has contributed to an improvement of the scientific competence in the area of planning experiments.

Students with disabilities in a Chilean university

The purpose of this article is to give a report about a research related with the conditions of inclusion of students with disability in a Chilean university. This research is a quantitative, descriptive and cross-sectional study. To collect the data required, a survey was developed, which was applied to 38 students with disability. The main results reveal a high retention rate of students, who exhibit a positive perception of their inclusion in their university life and also a high level of satisfaction with most of the services provided. Seven out of ten students surveyed recognize having received some sort of education care from their programs to pursue their studies. However, there still exists a lack of connection between the current initiatives developed at the university to support the enrollment and permanence of students. Added to this fact, there is a lack of protocols and training for teachers and staff. In this study it is proposed that the university must establish a management system that defines objectives, strategies and actions that contribute to improve inclusion of people with disabilities.

Some thoughts on Juan Antonio Ramírez´s iconologic-paranoid method for the study of Dali´s works

In 1990, Juan Antonio Ramírez made known his iconological paranoiac method to the academic world. It is a system devised to study Dalí´s work, born of happy matrimony between the catalonian artist´s critical paranoiac method and the first iconographic school of Warburg and Panofsky. What, at first sight, seemed to be an extravagant methodology with little academic credibility, turned out to be, by going forward in time, an effective research method when analyzing Dali´s initial works. It is no wonder that, at the beginning of XXI century, this hybridization between Dalí´s and Panofsky’s methods, were regarded as a strange and nonsensical idea. Nevertheless, twenty years after, blatant examples have been noted, which endorse the advantages of this new system for “iconographic” study. As usual, this new contribution by Juan Antonio Ramirez to art history methodology is called upon to have a successful future survival, in forthcoming generations. This article, attempts to analyze this method, inquiring into the validity, effectiveness and practical utility.