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.

Isotopic variation complicates analysis of trophic relations within the fish community of Plußsee: a small, deep, stratifying lake

Analysis of carbon and nitrogen stable isotopes has allowed freshwater ecologists to examine lake food webs in increasing detail. Many such studies have highlighted the existence of separate within-lake pelagic and benthic-littoral food webs but are typically conducted on large (> 10 km2) lakes, whereas the majority of lakes are actually relatively small. We used stable isotope analysis (δ13C & δ15N) to examine trophic interactions between fish and their prey in Plu�see, as an example of a small, stratifying lake, and to determine whether separate pelagic/benthic-littoral food webs could be distinguished in such systems. Our results indicate that the Plu�see food web was complicated, and due to extensive intra-annual isotopic variation in zooplankton (e.g. cladoceran δ13C annual range = 25.6�), it may be impossible to definitively assign consumers from small, eutrophic stratified lakes to pelagic or benthic-littoral food webs. We present evidence that some components of the Plu�see food web (large bream) may be subsidised by carbon of methanogenic origin.

Community Relations in Northern Ireland: a shift in Attitudes?

The paper presents an analysis of Northern Ireland Social Attitudes data available at the time of writing. Its significance lay in emerging disparities in the responses, over time, of Protestants and Catholics to key social issues such as integrated education. The data, made public just one year after the signing of the Belfast/Good Friday Agreement, generated intense media interest. Findings were reported in 400 outlets worldwide (UU media monitoring). Hughes was also interviewed for local and national news programmes (including BBC World Service). The data informed a decision by Government to undertake a major review of community relations policy, and Hughes was invited to advise the Head of the Northern Ireland review team. She was also invited to Chair the Community Relations Panel of the ESRC Devolution

Graphs of relations and Hilbert series

We are discussing certain combinatorial and counting problems related to quadratic algebras. First we give examples which confirm the Anick conjecture on the minimal Hilbert series for algebras given by $n$ generators and $\frac {n(n-1)}{2}$ relations for $n \leq 7$. Then we investigate combinatorial structure of colored graph associated to relations of RIT algebra. Precise descriptions of graphs (maps) corresponding to algebras with maximal Hilbert series are given in certain cases. As a consequence it turns out, for example, that RIT algebra may have a maximal Hilbert series only if components of the graph associated to each color are pairwise 2-isomorphic.

Hydroisomerisation of n-alkanes over partially reduced MoO3: Promotion by CoAlPO-11 and relations to reaction mechanism and rate-determining step

The reaction mechanism and the rate-determining step (RDS) of the isomerisation of n-alkanes (C-4-C-6) over partially reduced MoO3 catalysts were studied through the effects of the addition of an alkene isomerisation catalyst (i.e. CoAlPO- 11). When an acidic CoAlPO- 11 sample was mechanically mixed with the MoO3, a decrease of the induction period and an increase of the steady-state conversion of n-butane to isobutane were observed. These data support previous assumptions that a bifunctional mechanism occurred over the partially reduced MoO3 (a complex nanoscale mixture of oxide-based phases) during n-butane isomerisation and that the RDS was the skeletal isomerisation of the linear butene intermediates. The only promotional effect of CoAlPO-11 on the activity of partially reduced MoO3 for C-5-C-6 alkane hydroisomerisation was a reduction of the induction period, as the RDS at steady-state conditions appeared to be dehydrogenation of the alkane in this case. However, lower yields of branched isomers were observed in this case, the reason of which is yet unclear. (c) 2005 Elsevier B.V. All rights reserved.