El sentit de la revolució segons Louis Althusser

Aquest TFG analitza el valor revolucionari que el filòsof francès Louis Althusser atorga a l'obra de Karl Marx, posant especial èmfasi en la caracterització del marxisme com una ciència objectiva, els criteris per abastir un veritable coneixement i les crítiques althusserianes a les corrents 'humanistes' del marxisme. El treball també ofereix una aproximació a l'adequació de l'obra d'Althusser com a eina per caracteritzar i recolzar el moviments de reacció ciutadana desenvolupats dins el context de la crisi econòmica de finals de la primera dècada del segle XXI.

The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements

This paper studies, on the one hand, theories set out around theconsideration of the external partners in the consolidated informationand on the other hand, financial models that discuss the convenience ofthe separation or not of the different elements that form part of theliabilities of the balance sheet of the companies. A Model is proposed,the External Partners Model, which financially argues a certain presentationand processing of such and that, in our opinion, facilitates the analysisof the consolidated financial statements. This model is based on twohypotheses: (1) the economic and financial variables are not independentand (2) the value of the company depends, among other factors, of thetype of sources that constitute their capital. These two hypotheses willimply that a separation should be included in the consolidated balance sheet between equity and liabilities as they are different sources ofcapital and then its separation will give relevant information to itsusers.

Estudio de la estensión urbana de la ciudad de Port-Saint-Louis-du-Rhône, Marsella

Projecte presentat en el concurs d'estudis per a l'extensió urabana de la ciutat de Port-Saint-Louis-du-Rhône

The so-called "Spanish model" - Tobacco industry strategies and its impact in Europe and Latin America

Background To demonstrate the tobacco industry rationale behind the "Spanish model" on non-smokers' protection in hospitality venues and the impact it had on some European and Latin American countries between 2006 and 2011. Methods Tobacco industry documents research triangulated against news and media reports. Results As an alternative to the successful implementation of 100% smoke-free policies, several European and Latin American countries introduced partial smoking bans based on the so-called "Spanish model", a legal framework widely advocated by parts of the hospitality industry with striking similarities to "accommodation programmes" promoted by the tobacco industry in the late 1990s. These developments started with the implementation of the Spanish tobacco control law (Ley 28/2005) in 2006 and have increased since then. Conclusion The Spanish experience demonstrates that partial smoking bans often resemble tobacco industry strategies and are used to spread a failed approach on international level. Researchers, advocates and policy makers should be aware of this ineffective policy.