Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.

Del bodegón a la basura. Representaciones de alimentos en la historia del arte desde la perspectiva de la fotografía contemporánea

El artículo habla de la representación de alimentos en la Historia del Arte; estudia porqué las representaciones de comida tradicionalmente han sido consideradas como un género menor y plantea la hipótesis de su revitalización en el mercado del arte contemporáneo a través de la fotografía. Mediante el análisis de imágenes de comida en diferentes épocas, el texto explica que los bodegones casi siempre han sido símbolos de la superabundancia, presentando fundamentalmente alimentos, y en algunas ocasiones desperdicios. Continúa con la idea de que las sobras en las antigüedad eran orgánicas y sin embargo, en la actualidad los still life se han convertido en representaciones de basura, de desechos, y desperdicios en todas sus acepciones. El texto demuestra, mediante el análisis de algunas obras contemporáneas fotográficas, que el tema de la comida hoy es mucho más relevante de lo que la crítica de arte argumentaba en el pasado. Las imágenes de objetos conforman un sistema de representación y significado en continua evolución que es el reflejo de nuestra cultura. Estas fotografías nos hablan de sociología, política y economía mostrándonos en la actualidad el impacto que está sufriendo el medioambiente debido a nuestras rutinas cotidianas.

Proprioception in ankle sprain from exercises and bandages

Ankle sprains are the most common injuries in sports, usually causing damage to the lateral ligaments. Recurrence has as usual result permanent instability, and thus loss of proprioception. This fact, together with residual symptoms, is what is known as chronic ankle instability, CAI, or FAI, if it is functional. This problem tries to be solved by improving musculoskeletal stability and proprioception by the application of bandages and performing exercises. The aim of this study has been to review articles (meta-analisis, systematic reviews and revisions) published in 2009-2015 in PubMed, Medline, ENFISPO and BUCea, using keywords such as “sprain instability”, “sprain proprioception”, “chronic ankle instability”. Evidence affirms that there does exist decreased proprioception in patients who suffer from CAI. Rehabilitation exercise regimen is indicated as a treatment because it generates a subjective improvement reported by the patient, and the application of bandages works like a sprain prevention method limiting the range of motion, reducing joint instability and increasing confidence during exercise. As podiatrists we should recommend proprioception exercises to all athletes in a preventive way, and those with CAI or FAI, as a rehabilitation programme, together with the application of bandages. However, further studies should be generated focusing on ways of improving proprioception, and on the exercise patterns that provide the maximum benefit.