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.

El Ser como mediación. Ontología, estética y analogía en la interpretación del ‘esse’ tomasiano de H. U. von Balthasar

El presente artículo expone los fundamentos de la interpretación que del esse tomasiano lleva a cabo Hans Urs von Balthasar. En ella ofrece von Balthasar, a partir de una interpretación en la línea de Siewerth, y como tal novedosa para la historia de la crítica, las directrices fundamentales de su propio pensamiento filosóficoteológico, cuyo eje lo constituye la diferencia entre esse y Dios como modelo para una hermenéutica no monista de la realidad. Con todo, la propuesta no está exenta de algunas dificultades y arbitrariedades que, desde una perspectiva crítica y aconfesional (por la que aquí se opta), conviene ineludiblemente subrayar.

Women artists of the international avant-garde: the case of "Abstraction-Création" (1931-1936)

Women’s contribution to abstract art in the interwar period is a subject that, to date, has received very little attention. In this article we deal with the untold story of the participation of women artists in Abstraction-Création, the foremost international group dedicated to abstract art in the 1930s. Founded in Paris in 1931, the group took on the work of two previous collectives to become a platform for the dissemination and promotion of abstract art and consisted of around a hundred members. Twelve of these were women, whose writings and works were published in the group’s annual magazine, abstraction creátion art non figuratif (1932-1936), and who participated in a number of the group’s exhibitions. Compared to what had occurred in previous groups, the participation of women, although reduced in number, was comparable to that of the male artists and being members of the group had a generally positive impact on the women’s careers. However, all this came at the expense of relinquishing any gender specificity in their work and the public presentation of it, and demonstrates that the normalization of women’s contributions to the avant-garde could only be brought about alongside a questioning of the more dogmatic views of modernity.

Chemical structural effects on γ-ray spectra of positron annihilation in fluorobenzenes

Spectra of ?-ray Doppler shifts for positron annihilation in benzene and its fluoro-derivatives are simulated using low energy plane wave positron (LEPWP) approximation. The results are compared with available measurements. It is found that the Doppler shifts in these larger aromatic compounds are dominated by the contributions of the valence electrons and that the LEPWP model overestimates the measurements by approximately 30%, in agreement with previous findings in noble gases and small molecules. It is further revealed that the halogen atoms not only switch the sign of the charges on carbon atoms that they bond to, but that they also polarize other C-H bonds in the molecule leading to a redistribution of the molecular electrostatic potentials. As a result, it is likely that the halogen atoms contribute more significantly to the annihilation process. The present study also suggests that, while the Doppler shifts are sensitive to the number of valence electrons in the molecules, they are less sensitive to the chemical structures of isomers that have the same numbers and type of atoms and, hence, the same numbers of electrons. Further investigation of this effect is warranted. © EDP Sciences, Società Italiana di Fisica, Springer-Verlag 2012.

Acceleration of ions up to 20MeV/nucleon in the ultrashort, high-intensity regime

The measurements reported here provide scaling laws for the ion acceleration process in the regime of ultrashort (50 fs), ultrahigh contrast (10) and ultrahigh intensity (> 10W/cm ), never investigated previously. The scaling of the accelerated ion energies was studied by varying a number of parameters such as target thickness (down to 10nm), target material (C and Al) and laser light polar- ization (circular and linear) at 35° and normal laser incidence. A twofold increase in proton energy and an order of magnitude enhancement in ion flux have been observed over the investigated thickness range at 35° angle of incidence. Further- more, at normal laser incidence, measured peak proton energies of about 20 MeV are observed almost independently of the target thickness over a wide range (50nm- 10 µm). 1. © 2012 by Società Italiana di Fisica.

Laser-driven acceleration of ions:State of the art, perspectives and applications

The acceleration of ions with high-power lasers has been a very active field of research during the past 10 years. This paper summarizes the main results obtained in the field, detailing the mechanisms of the acceleration process and the main observed beam characteristics. Perspectives for future development of the field and current and future applications are also discussed. © 2012 by Società Italiana di Fisica.

Coal Combustion Residuals valorisation through the production of compressed masonry brick

The Niger Coal Society (Societé Nigérienne de Charbon – SONICHAR) produces electricity for local consumption in Tefereyre, 75 km north-west from Agadez, Niger. The coal combustion residuals production is about 150,000 tons per year. In order to reduce this environmental burden and to valorize these by-products, a study focusing on their physical and chemical features as well as on the mechanical resistance of compressed brick has been undertaken. Physical characterization of coal slag, chemical and lixiviation tests have been carried out, assessing the material main parameters, verifying the presence of hazardous composites and elements and comparing the obtained results with the findings of an in-deep literary review. Cement powder has been chosen as stabilizing agent as a preliminary option. Four different dosages have been tested and bricks have been produced with a hand-operated press. Compressive strength has been tested at different days of curing. Results show remarkable uniaxial compressive strengths (UCS) for all the mixes after cure, ranging from 4MPa up to more than 20MPa for the highest stabilization ratio. UCS higher than 5MPa have been observed for 20% and 30% cement stabilization ratios after only 7 days of cure, reaching respectively about 11MPa and 13MPa after 45 days. In conclusion obtained bricks show good mechanical resistance and low weight. No health threat has been detected from the obtained sample. Study developments are oriented towards the feasibility of the utilization of low-cost, locally available stabilization means, notably clay and cohesive soils, and on thermal properties assessment.

Navigating the Borderlands: Brian McGilloway as Contemporary Cartographer of the Liminal in the Ulster Landscape

Set in the borderlands between Letterkenny and Derry-Londonderry, a landscape scarred by geological fold, river and cartographer’s pen, the Ulster crime novelist Brian McGilloway chronicles the hopes and fears of a contemporary society unable to escape a complicated history, redolent and entwined with the voices of its ‘ghosts of its past.’ Through his choice of chief protagonist, An Garda Síochána officer Benedict Devlin, McGilloway turns detective to critically investigate the both the seemingly straightforward and the unseen dwelling in the rural Ulster landscape. Following in the footsteps of Nordic and Tartan Noir in making commentary on current societ,y McGilloway recognises the importance of the past in trying to reach an understanding of the present. His critique however goes beyond criminal behaviour motivated primarily by politics or religion, allowing a deeper and more meaningful diagnosis of the ‘state of the nation’. Place, name and event become especially important in contextualising the liminality of McGilloway’s real rural border settings. In doing so, McGilloway continues in the rich tradition of Ulster poet such as Heaney, MacNiece, Muldoon and Hewitt in trying to rationalise the man-made amidst the elemental in the land of both the ‘Planter & The Gael.’ History, language, tradition and the sacral are all instruments of investigation in helping McGilloway present a revealing pathology and atlas of our times to his readers. Turning literary investigator, the author contends that there is much to learn from this physiography, not just for the borderlands region, but for the wider countryside and society beyond. Keywords Cultural Atlas, Crime Fiction, Place, Poetry, Rural.