The influence of gender in the direction of Spanish cooperative societies on profitability and indebtedness: an empirical analysis

In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

Alternative financing instruments for Spanish cooperative

The search for funding is an ongoing task of the company, which is exacerbated, particularly in times of economic crisis, affecting also to the cooperatives. Cooperative legislation available to these entities various instruments of external financing through the issuance of securities (bonds, equity securities, special shares), to them accounts are added in participation, but without much detail in the legal texts. At work we investigate their potential, by looking, especially in those last; We seek to clarify their legal status and contrast their potential as a technical instrument, alternative for funding in the area of cooperative societies. Finally, we also see the impact of the recent Law 5/2015, of promoting business financing in the cooperative sector and ended up proposing some policy adjustments.

Art as an educative and social tool

Since remote times, certain sectors of society have been exposed to inequality and vulnerability, where adequate intervention processes have become conspicuous because of their absence. Nowadays, current societies have the responsibility of contributing, based on their experience and knowledge, with more efficient policies and programs that improve the life quality of the most disadvantaged. It is here where art and its different tools play a very important role, not only on a physical level, but also as an education tool that allows the development of emotional, mental and communicative skills. The aim of this paper is to make clear the potential of art as an instrument of social and educational intervention. It starts by showing worldwide-collected experience related to education and arts, and then, it acquaints the reader with two parallel intervention projects that worked with youths under social vulnerability conditions. These interventions were developed based on a qualitative research (Grounded theory), using as methodology “The Artistic Mediation” with emphasis on body language. This methodology helped researchers to get close to the participants and to know their experiences and emotions. At the same time, it was possible to evidence the positive effects of educative interventions through art. These workshops were based on an artistic methodology especially focused on body language. Data in this work is qualitative, and as such, it permits a special approach to the personal and emotional experiences of the participants; clearly showing the positive effects of the referenced practice on them.

El idiotismo de la sociedad tradicionalista tecnificada de principios de siglo XX en Colombia: La crítica de Luis Vidales a través de "Suenan timbres"

En este artículo tratamos, por medio de Suenan timbres de Luis Vidales, el idiotismo de la sociedad tradicionalista tecnificada de principios de siglo XX en Colombia. Estudio que realizamos desde el concepto de idiotismo de Vidales, en estrecha relación con el de cultura de viñeta de Rafael Gutiérrez Girardot, para plantear la burla del poeta a la sociedad capitalista, que cuestiona la presencia de la Iglesia católica y la política conservadora en todos los estadios de la vida nacional.

The Terror that Underpins the “Peace”: The Political Economy of Colombia's Paramilitary Demobilization Process

Studies on terrorism have traditionally focused on non-state actors who direct violence against liberal states. These studies also tend to focus on political motivations and, therefore, have neglected the economic functions of terrorism. This article challenges the divorce of the political and economic spheres by highlighting how states can use terrorism to realise interconnected political and economic goals. To demonstrate this, we take the case of the paramilitary demobilisation process in Colombia and show how it relates to the US-Colombian free trade agreement. We argue that the demobilisation process fulfils a dual role. First, the process aims to improve the image of the Colombian government required to pass the controversial free trade agreement through US Congress to protect large amounts of US investment in the country. Second, the demobilisation process serves to mask clear continuities in paramilitary terror that serve mutually supportive political and economic functions for US investment in Colombia.

Transitional justice, demobilization, and peacebuilding amid political violence: Examining individual preferences in the Caribbean coast of Colombia

The conventional wisdom in the transitional justice literature is that there is no one-size-fits-all approach. This article suggests that this may also be true within a given state. The current paper reports on quantitative and qualitative data from 184 participants in a survey conducted in the Caribbean coast of Colombia. Results suggest widespread support for transitional justice mechanisms – such as perpetrator accountability, public acknowledgement and structural change – but dissatisfaction with national-level initiatives, specifically the 2005 Justice and Peace Law. Yet, despite a distrust of the national government and protracted conflict, individuals report social trust, community cohesion and reliance on local government institutions. These attitudes and behaviours suggest that decentralised transitional justice mechanisms may be more effective in meeting victims' needs. Moreover, analyses indicate that individual preferences are influenced by community factors, such as the presence of demobilised paramilitaries, which can be addressed through more localised approaches to promote peacebuilding. The paper concludes with best practices derived from the findings.

Beyond Attribution: Responsibility of Armed Non-State Actors for Reparations in Northern Ireland, Colombia and Uganda

This chapter explores the responsibility of armed non-state actors for reparations to victims. Traditionally international law has focused on the responsibility of the state, and more recently the responsibility of convicted individuals before the International Criminal Court, to provide reparations for international crimes. Yet despite the prevalence of internal armed conflict over the past few decades, there responsibility of armed groups for reparations has been neglected in international law. Although there is a tentative emerging basis for armed groups to provide reparations under international law, such developments have not yet crystallized into hard law. However, when considering the more substantive practice of states in Northern Ireland, Colombia and Uganda, a greater effort can be discerned in ensuring that such organizations are responsible for reparations. This paper finds that not only can armed non-state actors be held collectively responsible for reparations, but due to the growing number of internal armed conflict they can play an important role in ensuring the effectiveness of reparations in remedying victims’ harm. Yet, finding armed groups responsible for reparations is no panacea for accountability, due to the nature of armed conflicts, responsibility may not be distinct, but overlapping and joint, and such groups may face difficulties in meeting their obligations, thus requiring a holistic approach and subsidiary role for the state.

Impact of political violence, social trust, and depression on civic participation in Colombia

Civic participation is important for peacebuilding and democratic development; however, the role of mental health has been largely overlooked by policymakers aiming to stimulate engagement in civil society. This study investigated antecedents of civic participation in Colombia, a setting of protracted political conflict, using bootstrapped mediation in path analysis. Past exposure to violence, experience with community antisocial behavior, and perceived social trust were all significantly related to civic participation. In addition, depression mediated the impact of past exposure to political violence and perceived social trust, but not community antisocial behavior, on civic participation. In this context, findings challenged depictions of helpless victims and instead suggested that when facing greater risk (past violence exposure and community antisocial behavior), individuals responded in constructive ways, taking on agency in their communities. Social trust in one’s neighbors and community also facilitated deeper engagement in civic life. Relevant to the mediation test, interventions aiming to increase civic participation should take mental health into account. Limitations and possible future research are discussed.

Reconstructing the Social Fabric amid On-going Violence: Attitudes toward Reconciliation and Structural Transformation in Colombia

Given the increase of reconciliation processes initiated amid on-going violence, this study focuses on community reconciliation and its relation to structural transformation, or social reconstruction through reforming unjust institutions and practices that facilitate protracted violent conflict. Drawing lessons from the Caribbean coast of Colombia, mixed method analyses include eight in-depth interviews and 184 surveys. Four key dimensions of reconciliation – truth, justice, mercy, peace – are examined. In the interviews, participants prioritize reconstructing the truth and bringing perpetrators to justice as essential aspects of reconciliation. Notions of mercy and forgiveness are less apparent. For the participants, sustainable peace is dependent on structural transformation to improve livelihoods. These data, however, do not indicate how this understanding of reconciliation may relate to individual participation in reconciliation processes. Complementing the qualitative data, quantitative analyses identify some broad patterns that relate to participation in reconciliation events. Compared to those who did not participate, individuals who engaged in reconciliation initiatives report higher levels of personal experience with violence, live alongside demobilized paramilitaries, are more engaged in civic life, and express greater preference for structural transformation. The paper concludes with policy implications that integrate reconciliation and structural transformation to deepen efforts to rebuild the social fabric amid violence.

Impostos diferidos:análise exploratória às sociedades cotadas nas praças financeiras de Amesterdão, Lisboa, Londres e Paris

Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2015

Grupos étnicos de Colombia: Etnografía y bibliografía

El presente trabajo quiere presentar un panorama de los grupos étnicos indígenas que hoy pueblan el territorio colombiano. La "visión etnológica sobre los grupos étnicos indígenas actuales de Colombia con su bibliografía" tiene como objeto presentar la riqueza étnica de las minorías indígenas que, junto con los negros y blancos, conforman el pueblo colombiano. Como lo indica el título, esta no es una investigación profunda sobre cada grupo, pero es una recopilación de datos, informes y libros ya existentes para dar una visión de cada grupo étnico mencionado, aunque sobre algunos los datos son escasos, por varias razones que especialmente debido a la poca literatura eústente en la etnología actual. Después del índice, la introducción y agradecimientos, se encuentra la bibliografia general, a la cual sigue la presentación de los deparamentos, intendencias y comisarías donde existen los resguardos y las reservas indígenas, complementados al final del trabajo con su respectivo mapa; en cada resguardo o reserva aparece entre paréntesis el número bajo el cual se puede buscar en el mapa. A continuación se éncuentta la clasificación de los grupos étnicos por familias lingüísticas y la descripción de cada uno, ordenados alfabéticamente, divididos en subtítulos como nominación, o bajo cuales nombres se conoce el grupo, localización, resguardos y/o reservas indígenas, lengua y/o familia linguística a Ia cual pertenece, vivienda, economía, vestidos y adornos, organización socio-política, creencias y rituales, aculturación. Aunque los subtítulos no se compaften siempre, debido a la escasez de trabajos sobre algunos grupos y/o a su falta de disponibilidad, espero que aún de este modo el presente trabajo será de utilidad y por ello despuás de cada gupo se menciona la bibliografía de los trabajos existentes sobre el mismo, para quienes quieran profundizar sus conocimientos sobre el tema.