Analysis of the footprint in school age of 8-10 years old

Biomechanical problems in children, is an important subject currently, existing controversy in different areas, for example, the majority of children have a flattened footprint, or the hypermobility joint is linked to a musculoskeletal pain. The objective of the study was to determine what kind of footprint is most frequent in school-age children (8-10 years) in the area of Plasencia. This was taken as a sign 50 children, of whom 28 were males and 22 females. All the subjects in the study underwent an assessment of footprint planted in static as well as an exploration of different parameters through inspection in a standing position (formula digital, rearfoot). The results show that excavated footprint is present in a 72% cases of the population, 16% was belonging to an excavated footprint in which we find a higher percentage of weight related.For the digital formula we find that the most common is the Egyptian foot by 40% of the cases and that the prevalence in the rearfoot, is a normal hindfoot. In relation with the hypermobility joint, we check that it is more common in girls and that none of them presents an association to musculoskeletal pain. As a future line we could establish a more comprehensive study with new techniques and valuingchild’s statics and dynamics, to have a more accurate study of the different variables in the sample population studied.

Alternative financing instruments for Spanish cooperative

The search for funding is an ongoing task of the company, which is exacerbated, particularly in times of economic crisis, affecting also to the cooperatives. Cooperative legislation available to these entities various instruments of external financing through the issuance of securities (bonds, equity securities, special shares), to them accounts are added in participation, but without much detail in the legal texts. At work we investigate their potential, by looking, especially in those last; We seek to clarify their legal status and contrast their potential as a technical instrument, alternative for funding in the area of cooperative societies. Finally, we also see the impact of the recent Law 5/2015, of promoting business financing in the cooperative sector and ended up proposing some policy adjustments.

Immigration in Spain: Integration with Feet of Clay?

The aim of the paper is to analyze the impact of the economic crisis on the integration of the immigrant population in Spain. The Spanish case is singular because during the years of intense immigration achieved a remarkable degree of socio-cultural integration. The paper argues that such integration it has been the result of the confluence of exceptional factors rather than the result of the policy making. From a mixed methodology approach, it shows that, during the period of expansion, two factors of the immigration contribute to their coexistence with native population: finding job and access to public services. But the economic crisis, with its impact in terms of job losses and austerity policies, expose the weaknesses of the Spanish model of integration.

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.

Administración pública local y construcción de la central hidroeléctrica en la Amazonia

Exponemos los resultados de una observación exploratoria en la que se analizan los impactos funcionales en el sistema administrativo como consecuencia de la construcción de la Central Hidroeléctrica de Belo Monte (CHB) en el municipio de Altamira (Amazonia oriental brasileña). En la perspectiva teórico-conceptual de la teoría de sistemas sociales de Niklas Luhmann, realizamos una observación del sistema administrativo local sobre sus operaciones y funciones, en base a cuatro códigos preestablecidos: toma de decisiones, contingencia, significación simbólica del proyecto y planificación. Las conclusiones permiten entrever en un aplano conceptual la utilidad de los conceptos sistémicos de Luhmann, y en el empírico, una planificación y administración pública municipal reactivas.

Performatividad y arte computacional. Hacia una “DIY society”

El artículo analiza la figura del prosumidor desde los estudios visuales a partir de la combinación de la teoría de los actos de habla y los nuevos medios. El objetivo es evaluar si la distinción entre productores y consumidores, estrategias y tácticas de Michel de Certeau continúa siendo operativa en las interfaces gráficas de la cultura global de la información de Scott Lash. Para ello distingue dos tipos de performatividad de los actos de habla: la performatividad top-down del software, y la bottom-up de los juegos del lenguaje y las formas de vida. Estos tipos se aplican al análisis del discurso de los eslóganes que aparecen en los sitios web de las iniciativas “open” y de economía colaborativa, ya que las primeras están dedicadas a la producción de bienes inmateriales y las segundas a la producción de bienes materiales. El desarrollo muestra cómo los dos tipos de performatividad transforman el análisis textual de los estudios literarios y cinematográficos en una metodología capaz de investigar acciones materiales, humanas y no humanas. Las conclusiones describen el surgimiento de nuevas convenciones narrativas de poder y control ajenas a la ficción que apuntan a una “DIY society”.