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.

¿Barreras invisibles? Actitudes de los estudiantes universitarios ante sus compañeros con discapacidad

El presente trabajo analiza los conocimientos, opiniones y actitudes de los estudiantes universitarios sobre sus compañeros con discapacidad. La integración educativa y social de estos estudiantes es objeto de preocupación y estudio en todo el sistema educativo español, incluida la enseñanza superior en la que 21.942 universitarios con discapacidad se encontraban matriculados en el curso 2013-2014. El estudio se realiza en el marco de dos Proyectos de Innovación Educativa[1] de la Universidad de Málaga en los que se examinaron las actitudes del personal docente e investigador, el alumnado en general y el alumnado con discapacidad de esta institución. En este artículo se recogen las perspectivas de los estudiantes sin discapacidad, necesarias para medir el grado de aceptación dentro de las aulas universitarias. Se empleó una encuesta suministrada mediante correo electrónico a la totalidad de la población de estudiantes de la Universidad de Málaga (N= 32.464). El tamaño de la muestra fue de 620 estudiantes, por lo que trabajamos con un margen de error del 3,9% para la estimación de los porcentajes con un nivel de confianza del 95%. Los datos, analizados mediante análisis estadístico, visibilizan la importancia de un elevado grado de información y conocimiento así como de una experiencia directa con la discapacidad. Ambas circunstancias se traducen en actitudes más positivas y favorables. Tan solo el 20% de los alumnos manifestó haber recibido en alguna ocasión cualquier tipo de información sobre este asunto por parte de la Universidad; no obstante, la mayoría valora positivamente la presencia de alumnos con discapacidad en la Universidad, la posibilidad de contar ellos como compañeros de clase y el enriquecimiento que supone esta convivencia dentro del aula. Se discuten posibles acciones para mejorar las actitudes hacia los estudiantes con discapacidad. Además, se plantea incluir una perspectiva que promueva el empoderamiento de estos estudiantes. [1] PIE 10-135 y PIE 13-103.

Students with disabilities in a Chilean university

The purpose of this article is to give a report about a research related with the conditions of inclusion of students with disability in a Chilean university. This research is a quantitative, descriptive and cross-sectional study. To collect the data required, a survey was developed, which was applied to 38 students with disability. The main results reveal a high retention rate of students, who exhibit a positive perception of their inclusion in their university life and also a high level of satisfaction with most of the services provided. Seven out of ten students surveyed recognize having received some sort of education care from their programs to pursue their studies. However, there still exists a lack of connection between the current initiatives developed at the university to support the enrollment and permanence of students. Added to this fact, there is a lack of protocols and training for teachers and staff. In this study it is proposed that the university must establish a management system that defines objectives, strategies and actions that contribute to improve inclusion of people with disabilities.

Clinical Trials Abroad: The Marketable Ethics, Weak Protections and Vulnerable Subjects of EU Law

This chapter explores how the EU is a largely overlooked exporter of normative power through its facilitation and use of clinical trials data produced abroad for the marketing of safe pharmaceuticals at home; a move that helps to foster the growing resort to pharmaceuticals as a fix for public health problems. This is made possible by the EU’s (de)selection of international ethical frameworks in preference to the international technical standards it co-authors with other global regulators. Clinical trials abroad underscore how ethics are contingent and revisable in light of market needs, producing weak protections for the vulnerable subjects of EU law. I argue that these components and effects of the regime are ultimately about that which undergirds, shapes and directs regulatory design. That is, I point to the use, infiltration, perpetuation and extension of market-oriented ideas, values and rationalities into formally non-market domains like biomedical knowledge production and public health. I explain how these are central to efforts at producing and legitimating the EU, its related imagined socio-political order based on a more innovative, profitable and competitive pharmaceutical sector in order to foster economic growth, jobs and prosperity, and with them the project of European integration. ‘Bioethics as risk’ is highlighted as a way to reshape and redirect the regulatory regime in ways that are more consistent with the spirit and letter of the ethical standards (and through them the human rights) the EU claims to uphold.

How to promote professional competence and identity in social work students

Background: Field placement experiences are frequently cited in the literature as having most impact on a student social worker’s learning as they emerge into the profession. Placements are integral to the development of practice competence and in acquiring a sense of social work identity. However research on the effectiveness of educational strategies used to deliver learning and assess competence during placement are scarce. Internationally, pressures to meet increasing numbers of student enrolments have raised concerns about the potential impact on the quality of placements and practice teaching provided. These pressures may also impact on the appropriate transfer and application of learning to the student’s practice.
Aim: To identify learning activities rated most useful for developing professional practice competence and professional identity of social work students.
Method: Data were collected from 396 students who successfully completed their first or final placement during 2013-2014 and were registered at one of two Universities in Northern Ireland. Students completed a self-administered questionnaire which covered: placement setting and service user group; type of supervision model; frequency of undertaking specific learning activities; who provided the learning; which activities contributed to their developing professional competence and identity and their overall satisfaction.
Our findings confirmed the centrality of the supervisory relationship as the vehicle to enable quality student learning. Shadowing others, receiving regular supervision and receiving constructive feedback were the tasks that students reported as ‘most useful’ to developing professional identity, competence and readiness to practice. Disturbingly over 50% of students reported that linking practice to the professional codes, practice foci and key roles were not valued as ‘useful’ in terms of readiness to practice, feeling competent and developing professional social work identity. These results offer strong insights into how both the University and the practice placement environment needs to better prepare, assess and support students during practice placements in the field.

Cuaderno de apoyo a la comunicación con personas mayores en el hogar

Este cuaderno de comunicación ofrece una alternativa pictográfica y unas pautas básicas para mejorar la interacción con las personas mayores que tienen dificultades en la comunicación. Está diseñado para personas mayores en el contexto de su hogar

Espanhol língua estrangeira em intercompreensão : uma proposta de integração curricular

O presente relatório de estágio resulta de um trabalho implementado numa turma do 10.º ano, no Agrupamento de Escolas Martinho Árias – Soure, no ano letivo de 2013/2014, desenvolvido no âmbito do lote 7 (Inserção Curricular da Intercompreensão) do projeto europeu MIRIADI (http://miriadi.net/elgg/miriadi/home). Atendendo às diretrizes provindas das instituições europeias sobre educação em línguas (estrangeiras), as abordagens plurilingues têm vindo a ganhar terreno em Didática das Línguas. Entre estas abordagens, destacamos a intercompreensão, que tem adquirido alguma notoriedade, nomeadamente ao nível investigativo. Contudo, ao nível escolar, tem encontrado alguma relutância à sua circulação. Deste modo, após apresentarmos algumas definições da noção, as suas mais-valias e os entraves que se têm colocado a esta abordagem didática, fazemos uma breve caracterização de alguns projetos em intercompreensão. Partindo desta descrição teórica, elaborámos um projeto com características de investigação-ação, envolvendo o recurso a uma plataforma informática de prática da intercompreensão, a plataforma Galanet (http://galanet.eu/), tendo em vista identificar as possibilidades de integração de um projeto em intercompreensão em aula de Espanhol Língua Estrangeira (ELE). Pretendíamos, ainda, averiguar vantagens e constrangimentos na participação dos alunos numa sessão da plataforma. Para tal, recolhemos dados provenientes de dois inquéritos por questionário distribuídos aos alunos, de fichas de trabalho e de exercícios de expressão escrita realizados em sala de aula, bem como da análise conversacional de mensagens síncronas e assíncronas trocadas durante a referida sessão. A análise dos dados recolhidos, ainda que limitados face ao número de alunos participantes (oito alunos), permitiu-nos concluir que os princípios e objetivos da plataforma Galanet se coadunam com os objetivos propostos pelo currículo de ELE da turma objeto de intervenção. Além disso, os alunos identificaram ganhos com a sua participação, não só ao nível da sua aprendizagem de espanhol, como também ao nível metalinguístico, metacognitivo e sociocultural.

Pharmacotherapy follow-up in the prevention of cardiovascular disease

Cardiovascular diseases are the leading cause of death in Portugal, alike what is verified in the remaining western countries. There are factors that increase the risk of its occurrence, that do not usually emerge isolated, tending to group in the individual. This coexistence results in a combined effect which is larger than the one expected from the sum of its individual effects. The global cardiovascular risk is defined as the percentage change of developing a cardiovascular event over a given period of time (generally 10 years). The purpose of global cardiovascular risk assessment is to identify the individuals who should be counseled and receive treatment to prevent a cardiovascular disease, as well as to establish the therapeutics aggressiveness level.

Pharmacotherapy follow-up of patients with diabetes mellitus in a Primary Health Care Unit

Background: Diabetes mellitus is one of the major causes of chronic morbidity and loss of quality of life, and it seems to be increasing in the coming decades. Overall prevalence of diabetes in Portugal in 2010, according to the latest National Observatory of Diabetes Report, was 12.4%, which corresponds to a total of approximately 991 thousand individuals aged between 20 and 79 years. The level of control of diabetes mellitus, as measured by glycosilated haemoglobin A1c(HbA1c) influences the long-term risk of macrovascular and microvascular complications. Given the frequent association of diabetes with hypertension/dyslipidemia/overweight, managing these risk factors is a crucial part of the diabetes control.

Pharmacist intervention on adherence to therapy in the elderly

Background: Non-adherence to therapy contributes to the increase in hospitalizations, admissions to nursing homes, decreased quality of life and consequent increased morbimortality in the elderly. Aim: To assess whether pharmacist intervention contributes to the adherence to medical prescription by elderly patients.

Target identification of situations of improvement through Medication Review in patients type 2 diabetes

Introduction: Prevention, early detection and management of diabetes are fundamental for stopping this present epidemic. Medication review may contribute to the early detection of negative clinical outcomes risk factors associated to the use of medicines. Aims: To use the medication review to identify the situations that may lead to clinical negative outcomes, described as findings, in the process of medicines use in type 2 diabetic patients. To verify if the inclusion criteria list of the Pharmaceutical Society of Australia for medication review allows identifying patients of higher risks of obtaining clinical negative outcomes.

Curricular Unit: Pharmacotherapy Follow-Up

Objectives: Pharmaceutical care is a patient-centered philosophy of assistential practice in which the pharmacist, as a health care team member, has responsibilities in patient medication. The correct use of medicines will significantly decrease the negative outcomes of pharmacotherapy, namely untreated health problem..

The Beliefs about Medicines Questionnaire utility as a tool in medication review

Background:Identification of potentially non-adherent patients is a milestone in the way to the rational use of drugs. Detecting beliefs that influence intentional non-adherence behaviours may improve pharmacists[simplequote] counselling. The aim of this study was to assess the Beliefs about Medicines Questionnaire (BMQ) as a proxy for necessity..

Aprendizagem da usabilidade e prototipagem e a sua aplicação no desenho de um museu virtual

Relatório da Prática de Ensino Supervisionada, Mestrado em Ensino de Informática, Universidade de Lisboa, 2014

Der Einsatz von audiovisuellen medien im DAF-Unterricht

Relatório da Prática de Ensino Supervisionada, Mestrado em Ensino de Inglês e de Alemão, Universidade de Lisboa, 2014