Reciprocidades y gubernamentalidad tras la inserción del dispositivo religioso en cárceles de mediana y máxima seguridad de la provincia de Santa Fe (Argentina)

En el presente trabajo indagaremos sobre la reconfiguración de las dinámicas institucionales en dos cárceles de la provincia de Santa Fe, Argentina, tras la inserción del dispositivo religiosoevangélico- pentecostal. Los casos serán las penitenciarías n° 3 —mediana seguridad— y n° 11 — máxima seguridad—, y nos interrogaremos sobre las relaciones de reciprocidad que el dispositivo religioso configura en el encierro, en cómo dichas relaciones definen nuevas estrategias de gobierno por parte del servicio penitenciario y de qué manera se rediseñan las relaciones de poder en el dispositivo carcelario. Abordaje comparativo que responde a la hipótesis de que el dispositivo religioso-evangélicopentecostal construye matrices comunes de ordenamiento social, funcionamiento y reciprocidades en el encierro pero, al mismo tiempo, consolida su funcionamiento a raíz de una identificación precisa de las necesidades y oportunidades de los sujetos según atraviesen situaciones de ingreso o egreso carcelario.

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.