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.

El análisis de libros de texto: una estrategia metodológica en la formación de los profesionales de la educación

A pesar de la progresiva introducción de nuevos recursos en las aulas fruto del desarrollo de las TICs, el libro de texto sigue siendo uno de los materiales más utilizado y cuyo protagonismo en la configuración de la práctica escolar ha sido decisivo, por lo que debe ocupar nuestra atención en la formación inicial de los profesionales de la educación. Durante los cursos académicos 2012-13 y 13-14, hemos realizado en el marco de la asignatura de Análisis y diseño de materiales para la educación y la formación del tercer curso del grado de Pedagogía de la Universidad de Oviedo una práctica formativa de análisis de libros de texto escolares que nos ha permitido analizar contextualizadamente y desde una perspectiva teórico-práctica, cuestiones tales como: papel del profesorado en el desarrollo e innovación del currículum, papel de las editoriales en la interpretación del currículum oficial, análisis de tareas y mensajes en los manuales escolares, criterios para juzgar la calidad didáctica de los materiales, etc. El análisis cualitativo de treinta informes desarrollados por 120 estudiantes sobre diferentes libros de texto nos ha permitido identificar sus principales fortalezas y debilidades en varias dimensiones (aspectos formales, metodología, mensajes, implicaciones para la profesionalidad docente) y nos permite concluir que se trata de una experiencia formativa relevante en la formación inicial de cualquier profesional de la educación.

Aportación científica de los congresos de la AE-IC (2008-2014): reseña histórica y estado actual de la investigación en Comunicación

Esta investigación analiza la producción científica presentada en los congresos de la Asociación Española de Investigación de la Comunicación con el fin de comprender su desarrollo y su estado actual. Para ello, se han analizado 715 comunicaciones con veintidós variables, entre las que se encuentran: el autor, el género, la vinculación institucional, la nacionalidad, el tipo de comunicación, la metodología empleada, la réplica de contenidos, la tipología descriptiva y la finalidad de las comunicaciones. Entre otros hallazgos, los resultados muestran una mayoría femenina en la contribución académica, pero no entre los cargos académicos de mayor rango; la preferencia de los objetos de estudio empresariales, pero no profesionales o laborales; una tendencia hacia la mayor participación de doctorandos; y una elevada concentración de la producción científica en cuanto a la temática y la distribución territorial.

Intervención cognitivo-conductual para el control de ansiedad ante la biopsia insicional en pacientes con cáncer de mama

Oncological patients are submitted to invasive exams in order to obtain an accurate diagnosis; these procedures may cause maladaptative reactions (fear, anxiety and pain). Particularly in breast cancer, the most common diagnose technique is the incisional biopsy. Most of the patients are unaware about the procedure and for that reason they may focus their thoughts on possible events such as pain, bleeding, the anesthesia, or the later surgical wound care. Anxiety and pain may provoke physiological, behavioral and emotional complications, and because of this reason, the Behavioral Medicine trained psychologist takes an active role before and after the biopsy. The aim of this study was to evaluate the effect of a cognitive-behavioral program to reduce anxiety in women submitted to incisional biopsy for the first time. There were 10 participants from the Hospital Juárez de México, Oncology service; all of them were treated as external patients. The intervention program focused in psycho-education and passive relaxation training using videos, tape-recorded instructions and pamphlets. Anxiety measures were performed using the IDARE-State inventory, and a visual-analogue scale of anxiety (EEF-A), and the measurement of blood pressure and heart rate). Data were analyzed both intrasubject and intersubject using the Wilcoxon test (p≤0.05). The results show a reduction in anxiety (as in punctuation as in ranges) besides, a reduction in the EEF-A.

El profesorado de educación básica y su contribución a la enseñanza de las artes visuales en la escuela.

La construcción de experiencias formativas que repercuten en la asignatura de las artes visuales amplía en el alumnado su comprensión de la realidad, enriquece sus facultades creativas, imaginativas y simbólicas, lo que demanda un mejoramiento e integración de enfoques, métodos y prácticas innovadoras basados en la perspectiva pedagógica que abarcan las distintas disciplinas artísticas. El presente trabajo explora los conocimientos artísticos de un grupo de 10 docentes de Educación Básica en relación a la enseñanza de las bases curriculares de las artes visuales en los niveles de 1º a 6º año en distintas escuelas de la provincia de Bío Bío, al sur de Chile. A través de la metodología de estudio de caso, sobre la base de una entrevista semiestructurada y el análisis de contenido, permitió organizar la información recabada en dimensiones y categorías que evidencian como resultado, las complejidades, diferencias y contribuciones de las Artes Visuales en la formación integral de los niños y niñas del sistema escolar.

La alquería de Pereila, un poblamiento andalusí en la Algarbía malagueña

El poblamiento rural de origen andalusí en la antigua Algarbía malagueña es un gran desconocido para la historiografía medieval. Las excavaciones y prospecciones con metodología arqueológica son prácticamente inexistentes y el recurso a la documentación escrita, en concreto la de origen castellana, ha dado un resultado muy limitado. Como excepción tenemos la información correspondiente al antiguo espacio residencial de Pereila y su territorio. La alquería estaba situada dentro del actual término municipal de Coín (Málaga) y un pleito en el 1537 entre el cabildo Catedralicio de Málaga y los beneficiados de Coín por el cobro del diezmo de dicho lugar, nos ha aportado una información valiosa sobre los límites territoriales del poblamiento, y en menor medida, de sus espacios de trabajo. También utilizaremos la metodología propia de la arqueología extensiva y los principios de la arqueología hidráulica que nos servirán para complementar la información aportada por la documentación escrita.

The first chronicle of Miguel Hernandez: The New Journalism (1936-1939)

This paper presents and analyzes the first literary-journalistic chronicle writen and published by Miguel Hernández: “Defensa de Madrid. Madrid y las ciudades de Retaguardia”, during the Spanish Civil War (1936-1939). This chronicle is the first one of a series establishing a new and personal type of journalism: literary chronicles –poetical and political-. Miguel Hernandez published his masterpieces in different newspapers as a war reporter, with his own name and with a pen-name, playing roles of director and political commissar in different newspapers in the war-trenches. Thematically, this first article shows his personal and political engagement, as well as his desire and strategy to protect the capital city of Spain: Madrid. Methodologically, the analysis is an approached to linguistics in social sciences, which presents some of the personal characteristics and style of the chronist Miguel Hernández. Thus, it becomes patent that the so-called New Journalism (narrative and literary), which flourished in the 70s, had already been deeply and efficiently practiced by Miguel Hernández 40 years before. That is the reason why Miguel Hernández deserves to be added to the well-known collective of chronicle writers that have already been rescued to this moment. His literary style and quality are installing him in a outstanding position as well as pioneer of the genre nowadays known as New Journalism that in his case, it is politically engaged

Adaptation of a questionnaire to assess the epistemological beliefs of mathematics in secondary school teachers

The objective of the study is to determine the psychometric properties of the Epistemological Beliefs Questionnaire on Mathematics. 171 Secondary School Mathematics Teachers of the Central Region of Cuba participated. The results show acceptable internal consistency. The factorial structure of the scale revealed three major factors, consistent with the Model of the Three Constructs: beliefs about knowledge, about learning and teaching. Irregular levels in the development of the epistemological belief system about mathematics of these teachers were shown, with a tendency among naivety and sophistication poles. In conclusion, the questionnaire is useful for evaluating teacher’s beliefs about mathematics.

Art as an educative and social tool

Since remote times, certain sectors of society have been exposed to inequality and vulnerability, where adequate intervention processes have become conspicuous because of their absence. Nowadays, current societies have the responsibility of contributing, based on their experience and knowledge, with more efficient policies and programs that improve the life quality of the most disadvantaged. It is here where art and its different tools play a very important role, not only on a physical level, but also as an education tool that allows the development of emotional, mental and communicative skills. The aim of this paper is to make clear the potential of art as an instrument of social and educational intervention. It starts by showing worldwide-collected experience related to education and arts, and then, it acquaints the reader with two parallel intervention projects that worked with youths under social vulnerability conditions. These interventions were developed based on a qualitative research (Grounded theory), using as methodology “The Artistic Mediation” with emphasis on body language. This methodology helped researchers to get close to the participants and to know their experiences and emotions. At the same time, it was possible to evidence the positive effects of educative interventions through art. These workshops were based on an artistic methodology especially focused on body language. Data in this work is qualitative, and as such, it permits a special approach to the personal and emotional experiences of the participants; clearly showing the positive effects of the referenced practice on them.

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.

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.

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.

Social networks and lifelong learning in older people

Various socio-demographic factors are causing our society to coexist every day with a group of elderly population that remains active and inserted into the daily dynamics. However, it is believed that there are certain barriers that make this group of people to not adequately address the technologies and even social networks. The creation of the University Programs for the Elderly (PUM), however, is leading to a new stage, since older people who participate come into contact with all kinds of content and rigor, updating own university education, thus changing the way to tackle the most innovative and different situations. In this study, we analyze what is the knowledge and use of older people, PUM, attending the University of Jaen have of the social networks and the assessment made of the need for these programs. To achieve this, we used a methodology in which qualitative and quantitative processes were articulated, through the analysis of data obtained from interviews and a focus groups with program Aquad 7. The data collected show that there is still some ignorance about social networks by older people, but everyone values their usefulness and necessity. Participants believe that they will be least affected of the risks of these technologies and demand a greater training in these contained within the PUM.

Rubén Darío's new unpublished and unknown documents: on La "Isla de Oro", the "Poema del Otoño" and the years of "Mundial"

This article studies and reproduces a group of documents that includes some hand-written and typed texts most likely authored by Rubén Darío, along with others where Darío’s authorship can be easily contested. These documents seem to have originated during the years of Mundial Magazine (1912-1914), and besides the interest for their probably unpublished nature, they also show the cooperation between Darío and his collaborators in the preparation of his original manuscripts right before being sent to the publishers.

Emergencias de la mediación intelectual. "La Revista de América" (París, 1912-1914) y la red de escritores latinoamericanos en Europa a comienzos del siglo XX

Este trabajo estudia el proyecto editorial de la Revista de América (1912-1914), fundada en París y dirigida por Francisco García Calderón. Mi propósito es analizar el modo en que muchos de los vínculos entre los escritores latinoamericanos radicados en París entre fines del siglo XIX y la Primera Guerra Mundial se materializaron en la edición de revistas. Propongo examinar las estrategias de difusión de las producciones latinoamericanas en el Viejo Continente, como así también algunos aspectos ideológicos y de intervención intelectual que la revista llegó a articular. En un primer momento, me detengo en los rasgos materiales tanto del proyecto editorial de la revista como de los vínculos entre los latinoamericanos desterrados. Luego indago las distintas formas de mediación crítica, por un lado, y cultural, por otro, que la revista escenificó y, en algunos casos, desarrolló activamente. En efecto, la revista de García Calderón vuelve visible una dimensión mediadora en varios sentidos: mediación crítica entre productores y lectores, pues se propuso como instancia de difusión, al convocar a “a los mejores escritores latinoamericanos”. Al mismo tiempo, propuso otras dos mediaciones: entre pares, al funcionar como consagradora, seleccionando y agrupando simbólicamente a los escritores de cada país latinoamericano. Finalmente, una mediación intercontinental entre culturas en la contemporaneidad, que intentó acercar dos gestos en la acción de la revista: una legitimación del pensamiento y el arte “de ultramar” y una valoración de los desarrollos artísticos europeos del presente.