Getting to know about health and safety related to products used in painting, drawing and printmakin

Practicing art is not a high risk activity. This statement, along with the creative, expressive and intangible aims of this activity, as well as the lack of information, promotion of safety awareness and training of thepeople in charge of art studios, may have pushed the implications of practicing art as regards health, safety and environment into the background. Faced with this prospect, a comprehensive study of the facilities and the activities carried out in art studios becomes necessary. The study concerns experimental activities involving Health and Safety risks for both the artists and the teachers and students, especially those carried out in the studios located in educational institutions.

La simplificación impositiva en Cuba: Sistemas objetivos de determinación de bases y aglutinación de varios impuestos en uno sólo impuesto

El presente estudio analiza el Impuesto sobre ingresos brutos integrado en el sistema tributario cubano al que están sujetas las sociedades que tributan por el Impuesto sobre Utilidades. Consiste en un sistema que sigue un método de determinación de bases mediante la utilización de índices objetivos referidos a magnitudes físicas, coeficientes o rendimientos de operaciones reales al alcance del sujeto pasivo y de la Administración tributaria

A propósito de la simplificación impositiva en Derecho Comparado: la Contabilidad simplificada en Italia y los "Estudios de Sector" para el cálculo presuntivo de las liquidaciones tributarias

En el presente trabajo se analizan diferentes mecanismos de simplificación contable y tributaria del ordenamiento tributario italiano. En particular, se estudian regímenes como: el régimen de contabilidad simplificado, supersimplificado, forfetario, de actividades marginales u otros. También se estudia el sistema objetivo de determinación de la base imponible denominado "estudio de sectores".

El Nuevo Régimen Único Simplificado del Perú: elementos esenciales configuradores de su régimen jurídico

El presente artículo tiene como finalidad analizar el Nuevo Régimen único simplificado del Perú. Se trata de un sistema simplificado de tributación de los pequeños empresarios legislado en el ordenamiento tributario peruano. Los contribuyentes de este impuesto realizarán el pago de este impuesto que sustituye a los Impuestos de la Renta, Impuesto General a las Ventas e Impuesto de Promoción Municipal

Regime económico e financeiro para a GESTÃO DA ÁGUA no Directiva Quadro da Água (Directiva 2000/60/CE). Questões de transposição ITS no sistema jurídico espanhol

Se analiza la transposición de la Directiva Marco de Aguas 2000/60/CE al ordenamiento jurídico español, acotando la materia al régimen económico financiero de la obra pública hidráulica y en general del Dominio Público Hidráulico. A tal fin se estudian los principios rectores del régimen económico financiero comunitario del Dominio Público Hidráulico y su transposición al Ordenamiento Jurídico Español: a) Principio de recuperación de costes de los servicios relacionados con el agua y excepciones. El régimen tarifario del DPH (valor versus precio del agua). B) Principio de utilización eficiente de los recursos híbridos a través de una política de precios del agua que proporciona los incentivos adecuados a tal fin. c) Principio de contribución adecuada de los usos del agua desglosados, al menos, en industria, hogares y agricultura, basado en el análisis económico y en el principio del que contamina paga. d) Principio ambiental (creado por la OCDE): quien contamina paga (user-pays-principle). Finalmente también se analizan los costes de los servicios relacionados con el dominio público hidráulico

Evaluación de la litigiosidad en el "rapporto tributario in Italia"

[spa] El presente estudio tiene como finalidad realizar un análisis descriptivo de la litigiosidad observada en los tribunales italianos que conocen de la materia tributaria.

Los instrumentos deflactivos del contencioso tributario en Italia. en especial "l'accertamento con adesione". Analisis cualitativo y cuantitativo

El artículo trata de una manera extensiva la figura del "Accertamento con adesione del contribuente" o liquidaciones tributarias con acuerdo del contribuyente. Se incluye en el marco de los mecanismos de resolución alternativa de los conflictos tributarios en Italia.

The european higher education area at work: Lights and shadows defining continuous assessment

The aim of this paper is to analyse how learning assessment, particularly the Continuous Assessment system, has been defined in the Public Administration and Management Diploma Course of the University of Barcelona (Spain). This course was a pioneering experiment at this university in implementing the guidelines of the European Higher Education Area (EHEA), and thus represents a good case study for verifying whether one of the cornerstones of the EHEA has been accomplished with success. Using data obtained from the Teaching Plans elaborated by the lecturers of each subject, we are able to establish that the CA system has been progressively accepted to such an extent that it is now the assessment formula used by practically all of the lecturers, conforming in this way to the protocols laid down by the Faculty of Law in which this diploma course is taught. Nevertheless, we find that high dispersion exists in how Continuous Assessment is actually defined. Indeed, it seems that there is no unified view of how Continuous Assessment should be performed. This dispersion, however, seems to diminish over time and raises some questions about the advisability of agreement on criteria, considering the potential which CA has as a pedagogical tool. Moreover, we find that the Unique Assessment system, which students may also apply for, is an option chosen only by a minority, with lecturers usually defining it as merely a theoretical and/or practical test, of little innovation in relation to traditional tests.

Descobrir les llengües de la immigració: ocultació, ocultació, prejudicis i altres malentesos

La recerca sobre la diversitat lingüística aportada per la immigració a Catalunya topa amb diversos problemes. En aquest article se¿n repassen alguns: el caràcter de constructe cultural del concepte de llengua, les ideologies lingüístiques tant d¿investigadors com de parlants, que sovint oculten el propi coneixement lingüístic i la poca coherència entre dades quantitatives estadísticament adequades o els mecanismes que esbiaixen les entrevistes.

The european higher education area at work: Lights and shadows defining continuous assessment

The aim of this paper is to analyse how learning assessment, particularly the Continuous Assessment system, has been defined in the Public Administration and Management Diploma Course of the University of Barcelona (Spain). This course was a pioneering experiment at this university in implementing the guidelines of the European Higher Education Area (EHEA), and thus represents a good case study for verifying whether one of the cornerstones of the EHEA has been accomplished with success. Using data obtained from the Teaching Plans elaborated by the lecturers of each subject, we are able to establish that the CA system has been progressively accepted to such an extent that it is now the assessment formula used by practically all of the lecturers, conforming in this way to the protocols laid down by the Faculty of Law in which this diploma course is taught. Nevertheless, we find that high dispersion exists in how Continuous Assessment is actually defined. Indeed, it seems that there is no unified view of how Continuous Assessment should be performed. This dispersion, however, seems to diminish over time and raises some questions about the advisability of agreement on criteria, considering the potential which CA has as a pedagogical tool. Moreover, we find that the Unique Assessment system, which students may also apply for, is an option chosen only by a minority, with lecturers usually defining it as merely a theoretical and/or practical test, of little innovation in relation to traditional tests.

A program of nurse algorithm-guided care for adult patients with acute minor illnesses in primary care

Background: Attention to patients with acute minor-illnesses requesting same-day consultation represents a major burden in primary care. The workload is assumed by general practitioners in many countries. A number of reports suggest that care to these patients may be provided, at in least in part, by nurses. However, there is scarce information with respect to the applicability of a program of nurse management for adult patients with acute minor-illnesses in large areas. The aim of this study is to assess the effectiveness of a program of nurse algorithm-guided care for adult patients with acute minor illnesses requesting same-day consultation in primary care in a largely populated area. Methods: A cross-sectional study of all adult patients seeking same day consultation for 16 common acute minor illnesses in a large geographical area with 284 primary care practices. Patients were included in a program of nurse case management using management algorithms. The main outcome measure was case resolution, defined as completion of the algorithm by the nurse without need of referral of the patient to the general practitioner. The secondary outcome measure was return to consultation, defined as requirement of new consultation for the same reason as the first one, in primary care within a 7-day period. Results: During a two year period (April 2009-April 2011), a total of 1,209,669 consultations were performed in the program. Case resolution was achieved by nurses in 62.5% of consultations. The remaining cases were referred to a general practitioner. Resolution rates ranged from 94.2% in patients with burns to 42% in patients with upper respiratory symptoms. None of the 16 minor illnesses had a resolution rate below 40%. Return to consultation during a 7-day period was low, only 4.6%. Conclusions: A program of algorithms-guided care is effective for nurse case management of patients requesting same day consultation for minor illnesses in primary care.

A program of nurse algorithm-guided care for adult patients with acute minor illnesses in primary care

Background: Attention to patients with acute minor-illnesses requesting same-day consultation represents a major burden in primary care. The workload is assumed by general practitioners in many countries. A number of reports suggest that care to these patients may be provided, at in least in part, by nurses. However, there is scarce information with respect to the applicability of a program of nurse management for adult patients with acute minor-illnesses in large areas. The aim of this study is to assess the effectiveness of a program of nurse algorithm-guided care for adult patients with acute minor illnesses requesting same-day consultation in primary care in a largely populated area. Methods: A cross-sectional study of all adult patients seeking same day consultation for 16 common acute minor illnesses in a large geographical area with 284 primary care practices. Patients were included in a program of nurse case management using management algorithms. The main outcome measure was case resolution, defined as completion of the algorithm by the nurse without need of referral of the patient to the general practitioner. The secondary outcome measure was return to consultation, defined as requirement of new consultation for the same reason as the first one, in primary care within a 7-day period. Results: During a two year period (April 2009-April 2011), a total of 1,209,669 consultations were performed in the program. Case resolution was achieved by nurses in 62.5% of consultations. The remaining cases were referred to a general practitioner. Resolution rates ranged from 94.2% in patients with burns to 42% in patients with upper respiratory symptoms. None of the 16 minor illnesses had a resolution rate below 40%. Return to consultation during a 7-day period was low, only 4.6%. Conclusions: A program of algorithms-guided care is effective for nurse case management of patients requesting same day consultation for minor illnesses in primary care.

L'experiència pilot desenvolupada a partir del projecte d'innovació "La gestió integrada de la qualitat, el medi ambient i la seguretat en la docència experimental dels estudis de grau de les Facultats de Belles Arts"

Es presenta un projecte d'innovació docent, la recerca desevolupada del qual va incorporar aspectes relacionats amb la seguretat i la sostenibilitat dels procediments realitzats als tallers i laboratoris de les Facultats de Belles Arts, aplicant criteris de gestió de qualitat. Els resultats d'aquestes investigacions tenen una extensió social en l'àmbit de les Belles Arts en general. El projecte d'innovació docent va aplicar criteris de gestió de qualitat. La recerca desenvolupada va incorporar aspectes relacionats amb la seguretat i la sostenibilitat dels procediments als tallers i laboratoris de les Facultats de Belles Arts. Els resultats d¿aquestes investigacions tenen una extensió social en l'àmbit de les Belles Arts en general. Amb aquest projecte es va redissenyar un model de procediment normalitzat de treball (PNT) que 11 tallers diferents de les Facultats de BBAA de Barcelona, Conca i València van utilitzar per a elaborar 14 PNT i 3 vídeos de suport. Aquests es van aplicar durant una experiència pilot (curs 2009-2010). El nombre de participants en l¿experiència va ser de 211 alumnes, 15 professors, 10 tècnics de taller, majoritàriament de BBAA de la Universitat de Barcelona. L'experiència pilot va demostrar satisfactòriament la viabilitat de l'aplicació del model de PNT adoptat i els beneficis, de la seva aplicació, orientats a la millora continuada de la qualitat docent i de la investigació. Per concloure el projecte es va elaborar el procediment general (PG) que determina les pautes per a redactar un PNT. Aquest PG va ser aprovat recentment per la CSSMA del Centre2 i es podrà aplicar en el futur en la Facultat de BBAA de Barcelona. Sobre l'experiència s'han realitzat les publicacions pertinents (un llibre i un DVD) i s'ha participat també en dos congressos.

Descobrir les llengües de la immigració: ocultació, ocultació, prejudicis i altres malentesos

La recerca sobre la diversitat lingüística aportada per la immigració a Catalunya topa amb diversos problemes. En aquest article se¿n repassen alguns: el caràcter de constructe cultural del concepte de llengua, les ideologies lingüístiques tant d¿investigadors com de parlants, que sovint oculten el propi coneixement lingüístic i la poca coherència entre dades quantitatives estadísticament adequades o els mecanismes que esbiaixen les entrevistes.

La llengua catalana a l'escola després de la Llei de qualitat de l'educació

A partir d'una minuciosa comparació entre la LOGSE i la LOCE i els decrets que les complementen, en aquest article s'analitzen l'abast dels canvis normatius introduïts per la LOCE en els nivells d'educació primària, secundària obligatòria i batxillerat, i la seva incidència sobre el model lingüístic escolar vigent a Catalunya. Al llarg de l'article es mostra com aquests canvis situen la llengua catalana en una situació de desigualtat i de discriminació respecte de la castellana, fet contrari als principis que deriven del reconeixement del català i del castellà com a llengües oficials a Catalunya. A més, el canvi de marc legal obliga la Generalitat a modificar la normativa vigent sobre el currículum dels ensenyaments no universitaris, ja que la Llei i els reials decrets aprovats recentment no permeten mantenir l'organització curricular actual d'aquests ensenyaments.