Sociedades cooperativas: mercantilidad y operaciones con terceros. Un comentario

En este trabajo se hace referencia a la posible consideración de las sociedades cooperativas como sociedades mercantiles, cumpliéndose determinadas circunstancias, y ello sin pérdida de sus características específicas en cuanto a la toma de decisiones, el reparto de beneficios y la búsqueda de la satisfacción de fines de interés general. Asimismo, se analizan las consecuencias de aumentar el porcentaje de operaciones realizadas con terceros no socios, respecto del total de operaciones realizadas por la sociedad cooperativa, y su incidencia en la cuantía de los fondos de la cooperativa y en la retribución del socio cooperativista. Se realiza en este punto una comparación con las sociedades capitalistas convencionales (S.A., S.L.). Finalmente, se propone una reforma legislativa al objeto de permitir aumentar el porcentaje de realización de operaciones cooperativizadas con terceros no socios, y ello sin pérdida de su tratamiento fiscal favorable. PALABRAS CLAVE: Cooperativas, mercantilidad, mutualismo, operaciones con terceros, régimen fiscal, reformas legislativas. CLAVES ECONLIT: P130, Q130, L310

Epidemiology and Anthropology: an integrated approach dealing with bio-socio-cultural aspects as strategy for the control of endemic diseases

The control of endemic diseases has not attained the desired level of effectiveness in spite of the use of modern efficient thecnologies. The classic interventionist approach for the control of schistosomiasis is centered on systemic control of the snail hosts combined to large scale medical treatment and is usually carried out without social preocupation due to the assisted communities. It is easy to understand the interest and the ethical compromise of public health research while producing studies in which the biological and social determinants as well as the cultural components should be considered and also encompass the historical dimensions and symbolic representations. In face of the recent political decision in favor of decentralizations of health administration to municipal level, we suggest, in the present paper, an integrated approach for the epidemiological diagnosis of an endemic situation at local level. Theoretical and methodological aspects from both, epidemiology and anthropology are discussed. Epidemiological methods can be used to detect the dependent variables (those related to the human infection) and the independent variables (demographic, economic, sanitary and social). Another methodological approach of anthropological /etnographic nature can be conducted in order to make an articulation of the knowledge on the various dimensions or determinant levels of the disease. Mutual comprehension, between researchers and the people under investigation, on the dynamic transmission process would be relevant for a joint construction, at local level, of programmed actions for the control of endemic diseases. This would extend reflections on the health/disease process as a whole.

De la baja de un buque de la Armada como recurso socio-económico y ambiental: estrategias para la cohesión y formación del tejido social, el futuro pesquero y la protección ambiental

En la actualidad, la Armada española cuenta con un total de 103 buques (LOBA, 2009). Cada uno de ellos tiene una misión específica de acuerdo a sus características. Dicha misión condicionará la vida útil del navío. Cuando un buque es dado de baja, surgen las siguientes preguntas: ¿Qué hacer con ellos? ¿Tienen alguna utilidad? ¿Generan un impacto ambiental? En este proyecto, se presentan diferentes propuestas que tienen como finalidad obtener el mayor beneficio del recurso. Cada una de ellas buscará el máximo rédito en aspectos como la cohesión en el tejido social y la socio-economía de una zona determinada y la protección del medio marino junto al futuro de la pesca de arrastre en nuestro país. A lo largo del trabajo, se verá la dificultad de desguazar buques con gran eslora en nuestros astilleros, así como también los problemas administrativos y políticos a los que se enfrentan asociaciones y ayuntamientos que quieren adquirir un buque, para convertirlo en un museo o en un pecio, respectivamente. El objetivo principal es dar a conocer cuál es la situación, pero sin entrar a determinar qué opción sería mejor para cada tipo de navío.

The Media and Socio-Cultural Regulation of Religion

(Résumé de l'ouvrage) Originale, insolite, renaissante, l'action religieuse émergente bouscule les habitudes, ébranle les certitudes, construit ici, maintenant, l'autre monde. Peut-on courir le risque? Voilà que la question se pose et se résout en rumeurs publiques, poursuites judiciaires et tensions scolaires, lesquelles mettent à nu des mécanismes inédits d'institutionnalisation de l'expérience religieuse en modernité. As new religious movements seek to carve out their own niche in society, public controversy and opposing beliefs can spark bitter debates, and can even lead to calls for state intervention. How then do new or borderline religious groups negotiate or mediate the building of public space?

Donation after Circulatory Death Legal-Guidance March 2011 (PDF 333 KB)

Donation after Circulatory Death. Legal Guidance

Educational pathways of minority youth in Norway: intersections of gender, ethnicity and social class

Educational aspirations during lower secondary school and choice of upper secondary education are important for young people’s future trajectories into higher education and labour market positions. In line with ideas about reflexive, autonomous individuals (Giddens, 1991), choice of education is often represented as a young person’ individual decision, and educational guidance as aimed at discovering what ‘fits’ an individual’s personality, interests and abilities. Educational aspirations and choices are also social patterns that are reproduced. Some population categories represent exceptions from expected patterns of social reproduction of educational level and professions. In several countries, one such category is young people from families with migration experiences (Lauglo, 2000; Modood, 2004). In Norway, students have a legal right to non-compulsory upper secondary schooling and 96 percent of the students continue from lower to upper secondary school. In spite of positive developments regarding minority youths’ completion of upper secondary and higher education in later years, studies still persistently show lower educational attainment among minority youth, particularly among boys (Fekjaer, 2006). However, in lower secondary school, minor ity youth tend to have markedly higher educational aspirations and stronger learning motivation than their majority peers, as well as greater effort in school and strong adherence to school values (Lauglo, 2000) despite lower educational attainment or lower socio-economic backgrounds. In addition, gender differences in educational aspirations seem to be smaller among minority youth. The principal objective of the study in progress that will be presented in this paper, is to describe how processes relating to gendered, ethnic and class-based identities influence young people’s educational choices. The study is undertaken as a PhD project in social anthropology. The methodological approach is ethnographic longitudinal fieldwork in two multicultural lower secondary schools in Oslo. The study is part of a larger project that also include quantitative analyses of longitudinal data covering 9th graders in Oslo 2006 through four data collections during lower and upper secondary school.

Prevalence and intensity of infections of Ascaris lumbricoides and Trichuris trichiura and associated socio-demographic variables in four rural Honduran communities

Between January and March 1998, a cross-sectional survey was carried out in four rural communities in Honduras, Central America. We examined the prevalence and intensity of Ascaris lumbricoides and Trichuris trichiura infections among 240 fecal specimens, and the association between selected socio-demographic variables and infection for 62 households. The overall prevalence of A. lumbricoides and T. trichiura was 45% (95% CI 39.0-51.9) and 38% (95% CI 31.8-44.4) respectively. The most intense infections for Ascaris and Trichuris were found in children aged 2-12 years old. By univariate analysis variables associated with infections of A. lumbricoides were: number of children 2-5 years old (p=0.001), level of formal education of respondents (p=0.01), reported site of defecation of children in households (p=0.02), households with children who had a recent history of diarrhea (p=0.002), and the location of households (p=0.03). Variables associated with both A. lumbricoides and T. trichiura infection included: number of children 6-14 years old (p=0.01, p=0.04, respectively), ownership of a latrine (p=0.04, p=0.03, respectively) and coinfection with either helminth (p=0.001, p=0.001, respectively). By multivariate analysis the number of children 2-5 years living in the household, (p=0.01, odds ratio (OR)=22.2), children with a recent history of diarrhea (p=0.0, OR=39.8), and infection of household members with T. trichiura (p=0.02, OR=16.0) were associated with A. lumbricoides infection. The number of children 6-14 years old in the household was associated with both A. lumbricoides and T. trichiura infection (p=0.04, p=0.01, OR=19.2, OR=5.2, respectively).