La fiscalidad de las cooperativas. Un modelo que fortalece los fondos propios

[ES] Las cooperativas son un modelo de empresa que tiene unas características particulares, entre las que destacan la distribución y el ejercicio del poder, la manera particular de distribución de resultados, la existencia de unos fondos obligatorios, la autoregulación del régimen de trabajo, el procedimiento de atribución de fondos económicos en el momento de la baja de un socio, y la participación de los asalariados en los resultados económicos positivos.

Sociedades Cooperativas. Aspectos Contables Singulares

[ES] Las sociedades cooperativas han visto recientemente reforzada su normativa contable con la aprobación de la ORDEN ECO/3614/2003 que tiene por objeto la adaptación de las Normas de valoración y elaboración de cuentas anuales aprobada en el Plan General de Contabilidad a las características de estas entidades.

An investigation of the organization of canoe fisheries in Nigeria: A case study of Ilaje/Esedo local government area of Ondo State

The effects of some socio-economic variables on the performance of artisanal fishermen were investigated. The variables include the age-structure of the fishermen, level of investment, educational background, membership of co-operative societies and marketing arrangements. All these variables were found to be crucial to productivity in the artisanal fishing sector

Impact of Nigerian Agricultural Cooperative and Rural Development Bank (NACRDB) loan to artisanal fishermen in Lake Kainji

This study was conducted to assess the impact of Nigerian Agricultural, Co-operative and Rural Development Bank Loan on beneficiaries and non-beneficiaries fishermen in Lake Kainji. A total of fifty fishermen (25 beneficiaries and 25 non-beneficiaries) were randomly selected from five fishing villages along the lake basin. Data collected were scored and the percentages of the parameters were calculated appropriately. The types of loans disbursed to beneficiaries revealed that 52% was cash and 48% was in kind. The credit package ranged between N5, 000 to N150, 000 only. Only 48% of the loans granted were paid while the rest remained unpaid. The results obtained from the membership of fishermen Cooperative showed that 64% of beneficiaries were members while 36% were non-members. Also 36% of non-beneficiaries were members while 64% were not. The Common fishing gears used by the two categories of fishermen include gillnets longline, castnet and driftnets. Sixty percent of beneficiaries and 8% of non-beneficiaries fishermen were using canoe with outboard engines while the rest used canoes with paddles. Beneficiaries earned a higher income (N1, 000 to N9, 000) daily than non-beneficiaries (N1, 000 to N6, 000) daily from sales of fish caught. Major contrainsts to increased catch and income identified include inadequate capital, non- availability of fishing inputs, stealing of fishing gears, lack of access to credit facilities and menace of stump and water hyacinth in the lake. Lastly, recommendation were made for the bank management, government and other lending institutions on how to improve the livelihood of the Artisanal fishermen by increasing the loan usually granted

Reciclando vidas: análise das relações de gênero e divisão sexual do trabalho com mulheres líderes de cooperativas de materiais recicláveis no Estado do Rio de Janeiro.

Após centenas de anos de exploração dos recursos naturais, a Terra começa a mostrar as consequências de seu uso descontrolado. Nas últimas quatro décadas o homem tem voltado seus olhos para a causa ambiental de forma mais intensa e conciliadora. Como resultado dessa nova maneira de pensar, a sociedade e a indústria, que se veem obrigadas a se adaptar às novas tendências de mercado e novas formas de produção. Produzindo melhor e consumindo menos, fecha-se uma cadeia de produção estruturada. Mas, por mais que se invista em tecnologia, um problema sempre existirá: o resíduo, incluindo-se nesta categoria, também os rejeitos produzidos pelas atividades humanas. O tratamento de resíduos é uma questão de difícil solução mesmo à longo prazo. As cooperativas de reciclagem se apresentam como uma nova forma de empreendimento, inserido em moldes mais modernos, baseados nos princípios da Economia Solidária, existente em países da Europa e América Latina, com destaque para o Brasil. É nesse cenário que se encontra o objeto de estudo da pesquisa: a mulher catadora/recicladora. Estatísticas apontam que em muitos estados do país elas chegam a 65% dos trabalhadores. Muitas dessas cooperativas são administradas por mulheres, quando não, frequentadas majoritariamente por elas. O objetivo geral desta pesquisa é analisar como se configuram as relações de gênero e divisão sexual do trabalho, partindo da visão das dirigentes das cooperativas. Questões semiestruturadas, com abordagem qualitativa foram elaboradas e aplicadas à nove líderes de associação de catadores da região metropolitana do Rio de Janeiro e do Vale do Paraíba Fluminense (Resende). As entrevistas foram filmadas para a elaboração de um documentário acadêmico, também produto desta pesquisa. Foram encontradas na pesquisa, convergências em relação à divisão sexual do trabalho, partindo de princípios sexistas onde os homens deveriam se encarregar do trabalho mais pesado e as mulheres do trabalho mais fino, como a triagem. No entanto, a realidade apontada pelas entrevistadas nos remete à naturalização do trabalho multitarefa, onde elas se incubem de realizar todos os procedimentos, estando ou não na presença de homens na cooperativa.

Socio-economic survey of fisher families, 1958-59

Fisher families had been investigated by the Department of Commerce and Industries in earlier economic surveys conducted in 1935, 1938 and 1939 (Das Gupta, 1937 a & b; 1944 a & b). These surveys were directed at the general economic conditions of the urban and rural sectors of the population and therefore did not provide much information in particular on the life of the fisherman or his environment. The Department of Fisheries in 1954 conducted a rapid enquiry into the living conditions of fishermen to obtain some data on their income, indebtedness and general social conditions, at the request of the Canadian Co-operative Consultant for incorporation in his report on the "Status and Possibilities of Co-operative Development of the Fisheries of Ceylon” (MacDonald, 1954). The present survey was undertaken to provide more definite socio-economic information on the fishermen of Ceylon, covering such aspects as income, expenditure, indebtedness and living conditions. The survey was started in June, 1958, but was interrupted by the unsettled conditions of the Island at the time, taking therefore a little over a year for completion. Some of the data collected was used as a basis for a report on the living conditions of fishermen, incorporated in the “Guide to the Fisheries of Ceylon", a hand book published by the Department of Fisheries (Anon. 1958).

Some socio-economic aspects of the fishermen of twin pronged floodplain wetlands in West Bengal

A socio-economic investigation was carried out in two fishermen cooperative societies namely Purba Helatala Fishermen Co-operative Society (E-1), Barhal Fishermen Co-operative Society (E-2), under Maldah district, West Bengal to which the beels (flood plains) under study belong. A total of 132 member fishermen, which constituted the sample, were personally interviewed. The age group of the fishermen of the sample in E-1 varied between 20 and 66 years whereas in E-2 it was 22 and 61 years. All the members of the sample belonged to Scheduled Caste (SC) community. The primary occupation of all the respondents of both the beels was observed to be fishing (100%). Maximum number of illiterate respondents was observed to 56% in E-2 and 35% in E-1. It has been observed that as many as 38.3% of fishermen were having fishing experience which ranging from 16 to 20 years in E-1 whereas it was 6 - 10 years (36.1%) in E-2. Maximum number of fishermen lived in thatched houses (41.66%) in E-1 whereas in E-2 most of them lived in houses made of corrugated tin/tile shed (41.66%). As many as 41.55% of E-1 and 30.55% of E-2 used dug-out canoes for their fishing. Maximum number of fishermen used cast net with individualistic approach (100%) followed by Gill net (E-1:41.56% and E-2:55.55%). Most of the fishermen of the sample participated in fishing activities for 241 to 270 days (41.66%) in E-2 whereas it was 211 to 240 days (33.33 %) in E-1 in a year. During fishing season as many as 40.0% of the respondents of E-1 earned on an average Rs. 801.00 to Rs. 900.00 per month whereas it was Rs. 901.00 to Rs.1,000.00 (43.05%) in case of E-2. A section of fishermen of the sample borrowed money often (51.6%) E-1 whereas it was most often (27.27%) of E-2. The respondents of E-2 made regular repayment of the loan to the maximum extent (79.48%) whereas it was 57.44% in E-1. Higher fish production vis-a-vis higher income for the fishermen was observed in the beel (E2) having close characteristic.

Trade-off between reciprocal mutualists: local resource availability-oriented interaction in fig/fig wasp mutualism

The mechanisms that prevent competition (conflict) between the recipient and co-operative actor in co-operative systems remain one of the greatest problems for evolutionary biology. Previous hypotheses suggest that self-restraint, dispersal or spatial con

Hydrobiological studies of an irrigation tank with reference to the culture of large murrel, Channa marulius (Hamilton) and striped murrel Channa striatus (Bloch)

The importance of selection of species for culture according to the ecological niches and fish food organisms is highlighted with respect to the Fox Sagar, an irrigation take. The tank was infested with submerged vegetation as well as minnows and weed fishes, which rendered the tank unsuitable for the culture of Indian major carps. The tank was stocked with 8000 fingerlings of Channa marulius and C. striatus during 1981 by the local fisherman co-operative society. Only partial harvest was possible during 1982 because of high water level. The final harvest was in April-May, 1983. The yield obtained was 3640 kg during the culture period of about 20 months.

An analysis of competing toughening mechanisms in layered and particulate solids

The relative potency of common toughening mechanisms is explored for layered solids and particulate solids, with an emphasis on crack multiplication and plasticity. First, the enhancement in toughness due to a parallel array of cracks in an elastic solid is explored, and the stability of co-operative cracking is quantified. Second, the degree of synergistic toughening is determined for combined crack penetration and crack kinking at the tip of a macroscopic, mode I crack; specifically, the asymptotic problem of self-similar crack advance (penetration mode) versus 90 ° symmetric kinking is considered for an isotropic, homogeneous solid with weak interfaces. Each interface is treated as a cohesive zone of finite strength and toughness. Third, the degree of toughening associated with crack multiplication is assessed for a particulate solid comprising isotropic elastic grains of hexagonal shape, bonded by cohesive zones of finite strength and toughness. The study concludes with the prediction of R-curves for a mode I crack in a multi-layer stack of elastic and elastic-plastic solids. A detailed comparison of the potency of the above mechanisms and their practical application are given. In broad terms, crack tip kinking can be highly potent, whereas multiple cracking is difficult to activate under quasi-static conditions. Plastic dissipation can give a significant toughening in multi-layers especially at the nanoscale. © 2013 Springer Science+Business Media Dordrecht.

An Integrated Solution for Software Process Improvement

Since 1990s, the software industry in China has been developed very rapidly and the total revenue in recent three years of 2005, 2006 and 2007 were 390.0, 480.0, and 583.4 billions RMB respectively, increased by 28.3% annually on an average basis [1]. By the end of 2007, there were about 18,000 software enterprises in China, and the population of software professionals was 1.48 millions roughly. In the global software market, China, with annual revenue about 82.2 billions USD (8.74% of the total: 940 billions USD), currently ranks on the fourth after USA, EU and Japan. However, the software industry in China is still comparatively weak. Most software enterprises have only tens of employees and millions RBM of revenue. And the software development productivity in China varies highly across the software industry in terms of organization, development type, business area, region, language, project size and team size [2]. Co-operative efforts from the government, the industry and the academy are needed [3]. Continuous software process improvement is an effective way to change the challenging situation of the software industry in China.

Promotional effect of colloidal alumina on the activity of the In/HZSM-5 catalyst for the selective reduction of NO with methane

Colloidal alumina was used to improve the activity of an In/HZSM-5 catalyst for the selective reduction of NO with CH4 in the excess of oxygen. Compared with In/HZSM-5, the In/HZSM-5/Al2O3 catalyst showed higher activity in a wide range of reaction temperatures. It is visualized that a synergetic effect between In/HZSM-5 and Al2O3 enhances the conversion of NOx. The addition of Al2O3 improved the conversion of NO to NO2 and facilitated the activation of methane. An In/HZSM-5/Al2O3 pre-treated with steam for 15 h at 700 degreesC still showed a high activity for the removal of NOx with methane, while an In/HZSM-5 similarly pre-treated with steam showed a lower activity than the fresh sample. The activity of the In/HZSM-5/Al2O3 catalyst could be restored completely after water vapor was removed from the feed gas. Furthermore, it was found that the In/HZSM-5/Al2O3 remained fairly active under high GHSV and O-2 concentration conditions. It was also interesting to find that an increase in NO content could enhance the conversion of methane, and this illustrates that the existence of NO is beneficial for the activation of methane. (C) 2002 Elsevier Science B.V. All rights reserved.

网上协同工作中的等待时距知觉研究

A newly developed experimental model called simulation of real mission was used to explore law of time perception and user endurance for feedback delay under Network-Supported Co-operative Work. Some non-technological factors influencing time perception and user endurance (mission type、difficulty level、feedback method、partner type、gender and A type behavior pattern) were also examined. Results of the study showed that: (1) Under condition of waiting without feedback, mission type and difficulty level demonstrated significant main effects on judgment of waiting duration. People will wait more time to receive partner's feedback if he or she perceives that partner's task is difficult, and the longest waiting duration (LWD) in the mission of computation is longer than the LWD in the mission of proof searching. (2) Under condition of waiting with feedback, experimental data perfectly supported Vierordt's Law: short duration is underestimated, long duration is overestimated, only proper duration (2-6 second) can be estimated correctly. The proper duration will vary with the changing of difficulty levels of mission. More long the waiting duration is, more estimation error will be occurred. The type difference of partner has no significant effect on the law of time perception. (3) Under condition of waiting with feedback, non-technology factors can significantly effect user's endurance. When subjects were told their partner was human, mission type and difficulty level of mission could significantly effect user's endurance. When subjects were told their partner was computer, A type behavior pattern and difficulty level of mission could significantly effect user's endurance. The two-way interaction effect between A type behavior pattern and gender was detected.

Theory and practice in strategic planning for health information systems

Bradshaw, K. & Urquhart, C. (2005). Theory and practice in strategic planning for health information systems. In: D. Wainwright (Ed.), UK Academy for Information Systems 10th conference 2005, 22-24 March 2005 (CD-ROM). Newcastle upon Tyne: Northumbria University.