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.

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.

Determining factors of the innovative behavior of cooperatives: an analysis of the case of Castilla y León

Cooperatives have a long historical experience in the Spanish economy and have demonstrated their ability to compete against traditional firms in the market. To maintain this capability, while taking advantage of the competitive advantages associated with their idiosyncrasies as social economy enterprises, they should take into consideration that the economy is increasingly globalized and increasingly knowledge-based, especially with regards to technological content. As a consequence, the innovative capacity appears to be a key aspect in order to be able to challenge competitors. This article characterizes the innovative behavior of cooperatives in the region of Castile and Leon and analyses the internal and external factors affecting their innovative performance, based on data from a survey of 581 cooperatives. The results of the empirical analysis, which is performed by multivariate binary logistic regression on various types of innovation, lead us to identify the size of the organizations, the existence of planning, the R & D activities and the human capital as the main determining factors.

Project evaluation SOU-estuTUtor: mentors’ perception

The introduction of new degrees in the Faculty of Education and the relevance of educational guidance comes to them, as a compulsory subject in all four grades started from 2009-2010, gives the opportunity to return and boost the University Guidance Service (UGS) as a means of consistency with the profile of their education and professional development of its students. The aim of the paper focuses on the evaluation of the results after the first year of implementing a peer mentoring project, SOU-estuTUtor Project, developed from UGS with all degree students of the Faculty of Education for Students new entrants. Program has been evaluated through the perception and satisfaction of the mentors on the organization, training, skills developed and adapted to the needs of students. After one academic year of implementation, the results show, on the one hand, the satisfaction and commitment of those involved and the partial response to the needs of the students served, as well as the optimization of the personal resources of the university but also some limitations that make it necessary to review the mentoring program in terms of control and duration of the process.

Impact of the intrinsic motivation on the academic performance through voluntary assignments: An empirical analysis

The students academic performance is a key aspect for all agents involved in a higher education quality program. However, there is no unanimity on how to measure it. Some professionals choose assessing only cognitive aspects while others lean towards assessing the acquisition of certain skills. The need to train increasingly adapted professionals in order to respond to the companies’ demands and being able to compete internationally in a global labour market requires a kind of training that goes beyond memorizing. Critical and logical thinking are amongst written language skills demanded in the field of Social Sciences. The objective of this study is to empirically demonstrate the impact of voluntary assignments on the academic performance of students. Our hypothesis is that students who complete high quality voluntary assignments are those more motivated and, therefore, those with higher grades. An experiment with students from the "Financial Accounting II" during the academic year of 2012/13 at the Business and Economics School of the UCM was carried out. A series of voluntary assessments involving the preparation of accounting essays were proposed in order to develop skills and competencies as a complement to the lessons included in the curriculum of the subject. At the end of the course, the carrying-out or not of the essay together with its critical, reflective quality and style, were compared. Our findings show a relationship between the voluntarily presented papers of quality and the final grade obtained throughout the course. These results show that the students intrinsic motivation is a key element in their academic performance. On the other hand, the teachers role focuses on being a motivating element through the learning process.

Adaptation of a questionnaire to assess the epistemological beliefs of mathematics in secondary school teachers

The objective of the study is to determine the psychometric properties of the Epistemological Beliefs Questionnaire on Mathematics. 171 Secondary School Mathematics Teachers of the Central Region of Cuba participated. The results show acceptable internal consistency. The factorial structure of the scale revealed three major factors, consistent with the Model of the Three Constructs: beliefs about knowledge, about learning and teaching. Irregular levels in the development of the epistemological belief system about mathematics of these teachers were shown, with a tendency among naivety and sophistication poles. In conclusion, the questionnaire is useful for evaluating teacher’s beliefs about mathematics.

¡Abre los ojos! Un proyecto de mejora educativa para la prevención de drogas en adolescentes

La Educación para la Salud (EpS) es un tema transversal del currículo que adolece de propuestas didácticas novedosas para la intervención pedagógica. El objetivo del trabajo que se presenta es poner en marcha un plan de mejora para la prevención de drogadicciones en adolescentes. Para ello, se ha trabajado con un total de 142 estudiantes de 3º de Educación Secundaria Obligatoria (ESO) con edades comprendidas entre los 14 y los 16 años que cursan estudios en el Instituto “Francisco Salzillo” de la localidad de Alcantarilla (Murcia). Concretamente, este artículo da luz al Proyecto ¡Abre los ojos!, que forma parte del Plan de Acción Tutorial (PAT) y del Plan de Mejora para la Prevención de Drogas (PMPD) propuesto desde el Departamento de Orientación. Se exponen ad hoc las actividades implementadas durante las 3 sesiones trabajadas con cada uno de los 6 grupos-clase escolarizados en este nivel. Haciendo uso de la reflexión-acción, el alumnado ha desarrollado una conciencia crítica acerca de los riesgos que entraña para la salud el consumo de drogas. Asimismo, mediante la técnica de grupos de discusión los discentes han realizado un interesante debate cuyas ideas han sido organizadas en torno a tres aspectos clave: causas por las que se empieza a consumir, cómo evitar caer en las drogas, y alternativas de ocio y tiempo libre para una vida saludable. Finalmente, se especifica la necesidad de abordar tareas de prevención en los centros educativos así como de facilitar información y de resolver las inquietudes de los jóvenes acerca de esta temática.

Instrumentos de evaluación utilizados en la formación inicial del profesorado y su coherencia para el desarrollo de competencias profesionales en los estudiantes: visión del alumnado, egresados y profesorado

El objetivo de este trabajo es analizar la frecuencia con que se utilizan diferentes instrumentos y procedimientos de evaluación desde el punto de vista del profesorado, del alumnado y de los egresados en la formación inicial de maestros y profesores especialistas en Educación Física, así como el grado de coherencia –relación- percibido por cada uno de esos grupos implicados entre dichos instrumentos y procedimientos de evaluación y el desarrollo de las competencias profesionales que se pretende adquieran los estudiantes. La muestra objeto de estudio está compuesta por 199 alumnos, 67 egresados y 53 profesores de las titulaciones de Magisterio (especialidad de Educación Física) y Ciencias de la Actividad Física y el Deporte de las universidades de Valladolid, Salamanca y León. Los resultados muestran una clara discrepancia entre los distintos grupos analizados, tanto en lo referido al tipo de instrumentos de evaluación utilizados, como en la valoración del grado de coherencia entre estos y el desarrollo de las competencias profesionales de los futuros maestros.

Pubertal impairment in Nhlh2

Pubertal development is impaired in mice lacking the basic helix-loop-helix transcription factor Nhlh2. The mechanisms underlying changes in reproduction in Nhlh2-deficient mice (Nhlh2-/-) are unclear. Here we show that hypothalamic gonadotropin-releasing hormone-1 (GnRH-1) content is reduced in adult Nhlh2-/- mice as is the number of GnRH-1 neurons localized to mid- and caudal hypothalamic regions. This reduction was detected postnatally after normal migration of GnRH-1 neurons within nasal regions had occurred. Phenotype rescue experiments showed that female Nhlh2-/- mice were responsive to estrogen treatment. In contrast, puberty could not be primed in female Nhlh2-/- mice with a GnRH-1 regimen. The adenohypophysis of Nhlh2-/- mice was hypoplastic although it contained a full complement of the five anterior pituitary cell types. GnRH-1 receptors (GnRHRs) were reduced in Nhlh2-/- pituitary gonadotropes as compared to wild type. In vitro assays indicated that Nhlh2 expression is regulated in parallel with GnRHR expression. However, direct transcriptional activity of Nhlh2 on the GnRHR promoter was not found. These results indicate that Nhlh2 plays a role in the development and functional maintenance of the hypothalamic-pituitarygonadal axis at least at two levels: 1) in the hypothalamus by regulating the number and distribution of GnRH-1 neurons and, 2) in the developing and mature adenohypophysis.

Stokes imaging, Doppler mapping and Roche tomography of the AM Herculis system V834 Cen

We report on new simultaneous phase-resolved spectroscopic and polarimetric observations of the polar (AM Herculis star) V834 Cen during a high state of accretion. Strong emission lines and high levels of variable circular and linear polarization are observed over the orbital period. The polarization data are modelled using the Stokes imaging technique of Potter et al. The spectroscopic emission lines are investigated using the Doppler tomography technique of Marsh and Horne and the Roche tomography technique of Dhillon and Watson. Up to now, all three techniques have been used separately to investigate the geometry and accretion dynamics in cataclysmic variables. For the first time, we apply all three techniques to simultaneous data for a single system. This allows us to compare and test each of the techniques against each other and hence to derive a better understanding of the geometry, dynamics and system parameters of V834 Cen.

Dogs in the paradise: The influence of the cynical philosophy in the construction of the myth of the good savage

This paper studies the influence of cynic philosophy in the construction of the myth of the good savage. In the first part it studies the importance of cynicism in the XVI century and how the cynic influence of Erasmus, More and Montaigne was fundamental to the way that Europe approached the American indigenous. In the second part it studies the cynic motives that could have influenced in the construction of the myth of the good savage.