Estudio sobre la eficacia del régimen fiscal cooperativo portugués

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

Factores determinantes del uso de Internet en la comercialización del aceite de oliva. Análisis del sector en Cataluña

Las cooperativas son entidades con una gran presencia económica y social en España, y tienen una gran influencia en la economía rural de las zonas donde están ubicadas. El principal objetivo del presente trabajo es el análisis del uso de las nuevas tecnologías por parte de las cooperativas agroalimentarias, centrándose en las productoras de aceite de oliva para determinar los principales factores que condicionan su comportamiento en la Red. En el presente estudio se analizan sus sitios web y se determina qué tipo de información aporta, tanto datos generales como datos de comercialización. A partir de los resultados obtenidos, se busca la relación que pueda existir entre el tamaño de la cooperativa, su actividad exportadora o la actividad de comercio electrónico con la presencia online, mediante una regresión logística. De esta manera podremos conocer si realmente la implantación de nuevas tecnologías en las cooperativas permite desarrollar una óptima actividad económica.

Cooperativism, entrepreneurship and economic development: a linking theoretical model

Cooperatives, as a kind of firms, are considered by many scholars as an remarkable alternative for overcoming the economic crisis started in 2008. Besides, there are other scholars which pointed out the important role that these firms play in the regional economic development. Nevertheless, when one examines the economic literature on cooperatives, it is detected that this kind of firms is mainly studied starting from the point of view of their own characteristics and particularities of participation and solidarity. In this sense, following a different analysis framework, this article proposes a theoretical model in order to explain the behavior of cooperatives based on the entrepreneurship theory with the aim of increasing the knowledge about this kind of firms and, more specifically, their contribution to regional economic development.

the social economy as an alternative of self employment. profile of the entrepreneur in the andalusian labour companies

This paper provides a quantitative and qualitative analysis of the profile of the entrepreneur who decides to start business through a labor society in the context of the Autonomous Community of Andalucia. Thus, first the Social Economy is presented as an important alternative to creating and promoting employment, which seeks to combine economic and social objectives in the development of activities. Subsequently, focusing on labor companies, updated its importance in the regional economy for later data and through the analysis of two samples are available, set the attributes or most significant characteristics of these entrepreneurs.

Social economy and economic crisis in the basque country abstract

This article examines the socio-economic evolution of the social economy sector in the Basque Country during the 2008-2014 period of economic crisis. Data have been obtained within a framework of collaboration between university, Basque Government and private sector of the social economy. The results suggest that such entities have evolved better, both in terms of number of enterprises and employment, than the general economy of the Basque Country, while the context of public policies aimed at social economy has worsened over the years. However, in economic terms (measured through the Gross Value Added generated), they have not been able to cope with the crisis in equal conditions to the general economy. The main contribution of this research lies in that, unlike similar studies, it discusses the evolution of the whole sector of the social economy, taking as reference a broad period of the current economic crisis.

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.

From the transformation to the bancarization of the spanishsaving banks: an analysis of the results pursued

This research arises due to the current restructuring process in which is immersed the Spanish banking sector. The above mentioned process is carried out to try to reduce the doubts on the viability of the bank companies to average and long term and to be able to return again the confidence in the sector. Though the economic and financial crisis has concerned the whole banking sector, the subsector of the Spanish savings banks is the one that has experienced a major number of integrations (articulated by means of mergers, absorptions and across Institutional Protection Schemes -IPSs-), and the one that has met submitted to the bancarization process. Considering what has been said, the present paper analyses Spanish saving banks to try to discern whether thanks to that process the objectives pursued by the bank rearrangement have been fulfilled. To do this, the evolution of some important financial variables will be studied over a long period of time (1999-2012). The results suggest that not all the savings banks have seen improved their ratios of efficiency, solvency, financial gap and social work, which indicates that there is still much to be done in order to rectify the problems affecting the studied sector.

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.

The Spanish social tariff and renewable energy cooperatives: situation and perspectives

Social tariffs are, along with transfer payments and energy efficiency measures, an instrument to alleviate energy poverty. The name of the Spanish social tariff is “bono social”, and it was established in 2009. To qualify for bono social, the electricity consumer should meet any of the socioeconomic requirements stipulated by law and contract the electricity supply with a “comercializadora de referencia”, companies that are required to offer the bono social by law.Renewable energy cooperatives, a recent phenomenon in Spain, are not comercializadoras de referencia, so they are not obliged to offer the bono social. This does not mean there are no cooperative members at risk of energy poverty or vulnerable consumers.This study has two objectives. The first is to sketch the socioeconomic profile of members of the renewable energy cooperatives. The second is to analyze if these members are entitled to the bono social, or would be to other subsidized prices with different requirements to those of the bono social.For this purpose, we conducted a survey to members of the largest renewable energy cooperative in Spain, Som Energia. The results show that the members of renewable energy cooperatives are exposed to energy poverty risk, although its reach depends on the definition of vulnerable consumer.

Collaborative artistic laboratories. Transfrontier spaces of cultural production

The appearance of the open code paradigm and the demands of social movements have permeated the ways in which today’s cultural institutions are organized. This article analyzes the birth of a new critical and cooperative spatiality and how it is transforming current modes of cultural research and production. It centers on the potential for establishing the new means of cooperation that are being tested in what are defined as collaborative artistic laboratories. These are hybrid spaces of research and creation based on networked and cooperative structures producing a new societal-technical body that forces us to reconsider the traditional organic conditions of the productive scenarios of knowledge and artistic practice.

O projeto PmatE e a aprendizagem da matemática no ensino superior

O contexto educacional exige renovação de paradigmas. Impõem-se profundas alterações ao nível do papel e da função do professor e dos alunos, devendo-se privilegiar metodologias de aprendizagem ativas, cooperativas e participativas, rompendo-se com o ensino magistral e a mera transmissão de ‘conhecimentos’. As ferramentas informáticas poderão constituir-se uma mais-valia no contexto educativo, promovendo uma aprendizagem significativa e autorregulada pelo aluno, sempre sob a adequada orientação do professor. Neste contexto, foi criado, na Universidade de Aveiro, o Projeto Matemática Ensino (PmatE), com o principal objetivo de combater, de uma forma inovadora, as causas do insucesso escolar a matemática. No entanto, tal plataforma ainda não foi alvo de uma avaliação sistemática, nomeadamente ao nível do ensino superior, que nos permita concluir da consecução dos seus propósitos. Assim, a questão de investigação subjacente ao estudo em curso é - Qual o impacte da utilização diferenciada, como complemento à abordagem didáctica, da plataforma de ensino assistido (PEA) desenvolvida pelo PmatE na aprendizagem de temas matemáticos ao nível do Ensino Superior, principalmente ao nível da autonomia, da construção e aplicação de conhecimentos e do desenvolvimento de apetências pela Matemática. Para se tentar dar resposta à mesma, implementou-se um estudo misto, quantitativo e qualitativo, com alunos da unidade curricular Análise Matemática I do Curso Engenharia Alimentar de um Instituto Politécnico português, a quem se propôs uma exploração prévia da plataforma extra-aula para que, nesse espaço, se pudesse conceptualizar os conceitos envolvidos e realizar tarefas variadas quanto à sua natureza. Usaram-se como principais técnicas de recolha de dados a análise documental, a inquirição e a observação direta, suportadas pelos diversos instrumentos: Questionário Inicial e Final; testes de avaliação, nas versões pré-teste, pós-teste1 e pós-teste2; produções de uma bateria de tarefas de natureza diversificada; registo computorizado do percurso dos alunos relativamente ao trabalho por eles desenvolvido na plataforma do PmatE; notas de campo; dossier dos alunos e entrevistas. Os resultados obtidos, a partir de uma análise estatística dos dados quantitativos e de conteúdo dos dados qualitativos, indicam, por um lado, que os alunos mais autónomos, mais persistentes e que obtêm os melhores resultados são os alunos que usaram a plataforma com frequência e, por outro, que a utilização da plataforma contribuiu para aumentar o gosto pela Matemática. Este estudo permitiu, também, obter informação importante sobre aspetos que poderão melhorar a plataforma, em particular, relativos à natureza das tarefas e à resolução dos exercícios propostos.

Cooperative communications in multi-rate IEEE 802.11 networks

Esta tese apresenta um estudo sobre alguns dos protocolos de cooperação MAC para redes sem fios utilizando o sistema IEEE 802.11 multi-débito. É proposto um novo modelo de arquitetura para a categorização e análise da cooperação em redes sem fios, tendo este modelo sido aplicado a protocolos cooperativos existentes para camada MAC. É investigado como as características do meio físico, assim como os requisitos de níveis superiores podem ser aplicados ao processo de cooperação, com vista a melhorar as características de funcionamento da rede de comunicações. Para este propósito são exploradas as métricas mais relevantes para o processo de cooperação. São igualmente estudados os limites impostos pelos protocolos da camada MAC e as limitações práticas impostas por protocolos da família de normas que compõem o IEEE 802.11. Neste trabalho foi criada uma métrica multicamada, que permite considerar os requisitos aplicacionais de performance e o tipo de tráfego, assim como a mobilidade dos dispositivos, no funcionamento dos mecanismos de cooperação. Como forma de validação, e para corretamente avaliar o impacto da métrica, um novo protocolo de cooperação foi desenvolvido e implementado. O seu funcionamento é descrito de forma analítica assim como validado através de a um ambiente de simulação. Os resultados obtidos mostram que a utilização de uma métrica multicamada é uma técnica robusta, fornecendo melhorias consistentes no contexto de redes IEEE 802.11. São igualmente demonstradas várias outras características de funcionamento com impacto para as comunicações. Estes dados fornecem uma visão real e encorajadora para a realização de mais pesquisas para a melhoria da performance dos protocolos cooperativos, assim como a sua utilização num variado número de aplicações futuras. No final do documento são apresentados alguns desafios para a continuação da investigação deste tópico.

Design and performance of wireless cooperative relaying

In recent years, a new paradigm for communication called cooperative communications has been proposed for which initial information theoretic studies have shown the potential for improvements in capacity over traditional multi-hop wireless networks. Extensive research has been done to mitigate the impact of fading in wireless networks, being mostly focused on Multiple-Input Multiple-Output (MIMO) systems. Recently, cooperative relaying techniques have been investigated to increase the performance of wireless systems by using diversity created by different single antenna devices, aiming to reach the same level of performance of MIMO systems with low cost devices. Cooperative communication is a promising method to achieve high spectrum efficiency and improve transmission capacity for wireless networks. Cooperative communications is the general idea of pooling the resources of distributed nodes to improve the overall performance of a wireless network. In cooperative networks the nodes cooperate to help each other. A cooperative node offering help is acting like a middle man or proxy and can convey messages from source to destination. Cooperative communication involves exploiting the broadcast nature of the wireless medium to form virtual antenna arrays out of independent singleantenna network nodes for transmission. This research aims at contributing to the field of cooperative wireless networks. The focus of this research is on the relay-based Medium Access Control (MAC) protocol. Specifically, I provide a framework for cooperative relaying called RelaySpot which comprises on opportunistic relay selection, cooperative relay scheduling and relay switching. RelaySpot-based solutions are expected to minimize signaling exchange, remove estimation of channel conditions, and improve the utilization of spatial diversity, minimizing outage and increasing reliability.

Channel estimation and parameters acquisition systems employing cooperative diversity

This work investigates new channel estimation schemes for the forthcoming and future generation of cellular systems for which cooperative techniques are regarded. The studied cooperative systems are designed to re-transmit the received information to the user terminal via the relay nodes, in order to make use of benefits such as high throughput, fairness in access and extra coverage. The cooperative scenarios rely on OFDM-based systems employing classical and pilot-based channel estimators, which were originally designed to pointto-point links. The analytical studies consider two relaying protocols, namely, the Amplifyand-Forward and the Equalise-and-Forward, both for the downlink case. The relaying channels statistics show that such channels entail specific characteristics that comply to a proper filter and equalisation designs. Therefore, adjustments in the estimation process are needed in order to obtain the relay channel estimates, refine these initial estimates via iterative processing and obtain others system parameters that are required in the equalisation. The system performance is evaluated considering standardised specifications and the International Telecommunication Union multipath channel models.

A aprendizagem cooperativa em matemática como alternativa pedagógica: o método "teams games tournaments"

Dissertação de mestrado, Observação e Análise da Relação Educativa, Faculdade de Ciências Humanas e Sociais, Universidade do Algarve, 2005