Le principe québécois de l'impartageabilité de la réserve des coopératives non financières: discussion critique autour du maintien ou de la suppression

La réserve générale interdite de partage entre les membres est un avoir obligatoire, impartageable tout au long de l’existence de la coopérative et sujet à la «dévolution désintéressée en cas de liquidation ou de dissolution». Cette réserve fonctionne comme un levier de soutien au développement de la coopérative et du mouvement coopératif dans son ensemble. Le principe de l’impartageabilité de la réserve est l’interdiction faite à toutes les coopératives du Québec de partager la réserve générale entre tous les membres et l’interdiction de la diminuer, notamment par l’attribution d’une ristourne tout au long de l’existence de la coopérative. En effet, l’impartageabilité de la réserve se fonde sur l’idée que la coopérative n’a pas pour but l’accumulation des capitaux afin de les répartir entre les membres, mais il s’agit de la création d’un capital collectif qui bénéficie à tous les adhérents présents et futurs. Si le concept de l’impartageabilité de la réserve interdit donc le partage de la réserve tout au long de l’existence de la coopérative, cette même interdiction prend le nom de la dévolution désintéressée de l’actif net au moment de la disparition de la coopérative. Cette dévolution désintéressée signifie l’interdiction faite à toutes les coopératives non financières de partager le solde de l’actif lors de la disparition (dissolution ou liquidation) de la coopérative à l’exception des coopératives agricoles qui peuvent décider dans ce cas, de distribuer le solde de l’actif aux membres sans qu’on sache les raisons de cette exception. Par ailleurs, l’impartageabilité de la réserve est considérée comme un simple inconvénient juridique pour les membres et a connu quelques réécritures dans les législations sur les coopératives sans qu’on connaisse vraiment les raisons de ces modifications. L’objectif de notre thèse est d’engager une discussion critique autour du questionnement central suivant : au regard du cadre juridique actuel sur les coopératives, le principe de l’impartageabilité de la réserve doit être maintenu comme tel dans la Loi sur les coopératives, ou être tout simplement supprimé, comme dans la société par actions, où il est inexistant sans que cette suppression ne porte atteinte à la notion juridique de la coopérative? Plus précisément, quel est ce cadre juridique et quels sont les motifs qui peuvent plaider en faveur du maintien ou de la suppression du principe de l’impartageabilité de la réserve? Pour répondre à cette question, cette thèse se divise en deux parties. La première partie explore le cadre juridique des coopératives non financières au Québec en comparaison avec certains concepts juridiques issus d’autres législations. Elle étudie les fondements juridiques sous-jacents à l’impartageabilité de la réserve en droit québécois des coopératives non financières. La deuxième partie réalise une discussion critique autour de l’histoire du principe de l’impartageabilité de la réserve (ch. 3), des différents arguments juridiques disponibles (ch. 4) et d’hypothèses articulées autour des effets concrets disponibles (ch. 5). Elle explore ces dimensions au soutien du maintien ou non de l’impartageabilité de la réserve de la législation actuelle sur les coopératives non financières. Bien que la recherche effectuée conduise à une réponse nuancée, l'ensemble des résultats milite plutôt en faveur du maintien du principe de l'impartageabilité de la réserve. Au préalable, l’observation des fondements juridiques des concepts sous-jacents à l’impartageabilité de la réserve en droit québécois des coopératives non financières a permis de comprendre les concepts sous-jacents à ce principe avant de répondre à la question autour de son maintien ou de sa suppression de la législation actuelle sur les coopératives. La discussion réalisée a permis de souligner l’importance d’une réalité de base assez évidente : ce principe permet de préserver la réserve, utile au développement de la coopérative et du mouvement coopératif dans son ensemble. De plus, ce principe de l’impartageabilité de la réserve s’inscrit dans le cadre de la vocation sociale de la coopérative, qui n’a pas pour but la maximisation du profit pécuniaire. L’impartageabilité de la réserve s’inscrit également dans le cadre de la cohérence du droit québécois des coopératives avec la notion de coopérative telle que définie par le mouvement coopératif québécois et l’ACI tout en répondant aux finalités historiques d’équité entre les générations et de solidarité. Enfin, même si la discussion des arguments tirés des illustrations de données comptables et de quelques entretiens réalisés avec certains membres actifs du mouvement coopératif ne permet pas de mener à toute conclusion ferme, il ressort que l’impartageabilité de la réserve ne freinerait pas la tendance à la hausse des investissements et du chiffre d’affaires des coopératives non financières. Cette interdiction constituerait même un mécanisme d’autofinancement de la coopérative et un symbole de solidarité.

High altitude wine in Santa Catarina, Brazil: a collective brand.

2010

Collective actions for environmental monitoring and conservation: citizen science, informal environmental education, and participatory approach

This PhD was driven by an interest for inclusive and participatory approaches. The methodology that bridges science and society is known as 'citizen science' and is experiencing a huge upsurge worldwide, in the scientific and humanities fields. In this thesis, I have focused on three topics: i) assessing the reliability of data collected by volunteers; ii) evaluating the impact of environmental education activities in tourist facilities; and iii) monitoring marine biodiversity through citizen science. In addition to these topics, during my research stay abroad, I developed a questionnaire to investigate people's perceptions of natural areas to promote the implementation of co-management. The results showed that volunteers are not only able to collect sufficiently reliable data, but that during their participation in this type of project, they can also increase their knowledge of marine biology and ecology and their awareness of the impact of human behaviour on the environment. The short-term analysis has shown that volunteers are able to retain what they have learned. In the long term, knowledge is usually forgotten, but awareness is retained. Increased awareness could lead to a change in behaviour and in this case a more environmentally friendly attitude. This aspect could be of interest for the development of environmental education projects in tourism facilities to reduce the impact of tourism on the environment while adding a valuable service to the tourism offer. We also found that nature experiences in childhood are important to connect to nature in adulthood. The results also suggest that membership or volunteering in an environmental education association could be a predictor of people's interest in more participatory approaches to nature management. In most cases, the COVID -19 pandemic had not changed participants' perceptions of the natural environment.

La codificazione del danno ambientale. La sfida del diritto privato tra interessi individuali e interessi collettivi

La tesi ha ad oggetto la tutela dell’ambiente e il ruolo svolto dal diritto privato. In particolare, si affrontano gli aspetti che caratterizzano il danno all’ambiente e, ancor più nel dettaglio, si fa emergere la dimensione plurioffensiva. Si risolvono alcuni nodi e alcune problematiche che si manifestano in relazione alla legittimazione ad agire per danno all’ambiente e, di conseguenza, si focalizza l’attenzione sull’individuazione delle situazioni giuridiche soggettive ad esso correlate: termini come diritto soggettivo, interessi collettivi, interessi diffusi, legittimazione soggettiva e legittimazione oggettiva costituiscono il leitmotiv dell’indagine. Al fine di poter inquadrare sistematicamente il tema ambientale nella sfera del diritto privato, si analizzano i fondamenti del costituzionalismo e del diritto privato moderno, le ragioni dell’esistenza della dicotomia pubblico-privato e della separazione di interessi ad essa corrispondente. Quest’indagine, contenuta nel primo capitolo della tesi, è necessaria per cogliere le motivazioni della tendenziale estromissione (soprattutto nell’ambito delle categorie civilistiche) degli interessi superindividuali, degli interessi collettivi e dei corpi intermedi che ne sono portatori. Nel secondo capitolo si ripercorre, nell’intervallo temporale che va dagli anni ’70 sino alla fine degli anni ’90, l’evoluzione normativa e le principali teorie relative al danno all’ambiente. L’analisi di questi stessi temi, nel periodo intercorrente tra l’inizio del nuovo Millennio e i giorni nostri, è oggetto di indagine anche del terzo ed ultimo capitolo, in cui l’attenzione si sposta inevitabilmente sulla legislazione europea e sulla tutela multilivello dei diritti. Nelle conclusioni del lavoro, infine, ci si interroga sulla funzione giudiziaria e sulla separazione dei poteri nella gestione del problema ambientale, nonché sulla valenza attuale dei diritti soggettivi e dei diritti fondamentali dell’uomo nel costituzionalismo democratico. In questa sede, si illustra e si propone una dimensione istituzionale del diritto soggettivo, declinato in termini di partecipazione democratica.

Wildlife Trade In Brazil: A Closer Look At Wild Pets Welfare Issues.

Wild animals have been kept as pets for centuries, in Brazil companionship is one of the main reasons why wild species are legally bred and traded. This paper is an attempt to call the attention for problems concerning the welfare of wild pets involved in the trading system in Brazil. Some issues presented are: a) the significant increase in the number of wildlife breeders and traders and the difficulties faced by of the Brazilian government in controlling this activity; b) the main welfare issues faced by breeders and owners of wild pets; and c) the destination of wild pets no longer wanted. Finally, some recommendations are made having the welfare of the animals as a priority.

Cariology In Curriculum Of Brazilian Dental Schools.

Reasons for the iniquities of caries, globally recognized, may be related to how Cariology has been taught in dental schools. In Brazil, the most important universities, when considering healthcare teaching, are the public ones. The objective of this study was to identify the insertion of the contents of Cariology in the course flowcharts of public dental schools in the country. The survey was conducted in 2013 seeking to identify the realities of different geographical regions, aimed to the census of public dental schools. It was performed a documentary analysis of the menus of disciplines, identifying the following issues: number of dental schools that include content related to Cariology in their curricula; average total workload undergraduate courses and disciplines that contemplate the theme; distribution of disciplines in professional training cycles (basic, clinical and public health); existence of discipline and/or a specific department; verification of bibliographic indication directly related to Cariology. The response rate was 93.6%. All dental schools recommended specific books, and none of them had a Department of Cariology. All dental schools in the country contemplated content related to Cariology in their disciplines, distributed in specific disciplines (except for the Northern region) and disciplines in the three cycles of learning (basic, clinical and public health), with larger workload in the clinical cycle. Although public dental schools in Brazil demonstrated commitment to contemplating the content related to Cariology in their disciplines, the emphasis on the clinical cycle may not be promoting the integrated formation of students, which could be contributing to reflect the inequalities of the disease in the country.

Dietary Supplement Usage And Motivation In Brazilian Road Runners.

The consumption of dietary supplements is highest among athletes and it can represent potential a health risk for consumers. The aim of this study was to determine the prevalence of consumption of dietary supplements by road runners. We interviewed 817 volunteers from four road races in the Brazilian running calendar. The sample consisted of 671 male and 146 female runners with a mean age of 37.9 ± 12.4 years. Of the sample, 28.33% reported having used some type of dietary supplement. The main motivation for this consumption is to increase in stamina and improve performance. The probability of consuming dietary supplements increased 4.67 times when the runners were guided by coaches. The consumption of supplements was strongly correlated (r = 0.97) with weekly running distance, and also highly correlated (r = 0.86) with the number of years the sport had been practiced. The longer the runner had practiced the sport, the higher the training volume and the greater the intake of supplements. The five most frequently cited reasons for consumption were: energy enhancement (29.5%), performance improvement (17.1%), increased level of endurance (10.3%), nutrient replacement (11.1%), and avoidance of fatigue (10.3%). About 30% of the consumers declared more than one reason for taking dietary supplements. The most consumed supplements were: carbohydrates (52.17%), vitamins (28.70%), and proteins (13.48%). Supplement consumption by road runners in Brazil appeared to be guided by the energy boosting properties of the supplement, the influence of coaches, and the experience of the user. The amount of supplement intake seemed to be lower among road runners than for athletes of other sports. We recommend that coaches and nutritionists emphasise that a balanced diet can meet the needs of physically active people.

[should Pediatric Parenteral Nutrition Be Individualized?].

Parenteral nutrition (PN) formulations are commonly individualized, since their standardization seem inadequate for the pediatric population. This study aimed to evaluate the nutritional state and the reasons for PN individualization in pediatric patients using PN hospitalized in a tertiary hospital in Campinas, São Paulo. This longitudinal study comprised patients using PN followed by up to 67 days. Nutritional status was classified according to the criteria established by the World Health Organization (WHO) (2006) and WHO (2007). The levels of the following elements on blood were analyzed: sodium, potassium, ionized calcium, chloride, magnesium, inorganic phosphorus and triglycerides (TGL). Among the criteria for individualization, were considered undeniable: significant reduction in blood levels of potassium (<3 mEq/L), sodium (<125 mEq/)L, magnesium (<1 mEq/L), phosphorus (<1.5 mEq/L), ionic calcium (<1 mmol) and chloride (<90 mEq/L) or any value above the references. Twelve pediatric patients aged 1 month to 15 years were studied (49 individualizations). Most patients were classified as malnourished. It was observed that 74/254 (29.2%) of examinations demanded individualized PN by indubitable reasons. The nutritional state of patients was considered critical in most cases. Thus, the individualization performed in the beginning of PN for energy protein adequacy was indispensable. In addition, the individualized PN was indispensable in at least 29.2% of PN for correction of alterations found in biochemical parameters.

Metal Ions Bound To The Human Milk Immunoglobulin A: Metalloproteomic Approach.

The presence of calcium, iron, and zinc bound to human milk secretory IgA (sIgA) was investigated. The sIgA components were first separated by two-dimensional polyacrylamide gel electrophoresis and then identified by electrospray ionization-tandem mass spectrometry (ESI MS MS). The metal ions were detected by flame atomic absorption spectrometry after acid mineralization of the spots. The results showed eight protein spots corresponding to the IgA heavy chain constant region. Another spot was identified as the transmembrane secretory component. Calcium was bound to both the transmembrane component and the heavy chain constant region, while zinc was bound to the heavy chain constant region and iron was not bound with the identified proteins. The association of a metal ion with a protein is important for a number of reasons, and therefore, the findings of the present study may lead to a better understanding of the mechanisms of action and of additional roles that sIgA and its components play in human milk.

Cheaper Faster Drug Development Validated By The Repositioning Of Drugs Against Neglected Tropical Diseases.

There is an urgent need to make drug discovery cheaper and faster. This will enable the development of treatments for diseases currently neglected for economic reasons, such as tropical and orphan diseases, and generally increase the supply of new drugs. Here, we report the Robot Scientist 'Eve' designed to make drug discovery more economical. A Robot Scientist is a laboratory automation system that uses artificial intelligence (AI) techniques to discover scientific knowledge through cycles of experimentation. Eve integrates and automates library-screening, hit-confirmation, and lead generation through cycles of quantitative structure activity relationship learning and testing. Using econometric modelling we demonstrate that the use of AI to select compounds economically outperforms standard drug screening. For further efficiency Eve uses a standardized form of assay to compute Boolean functions of compound properties. These assays can be quickly and cheaply engineered using synthetic biology, enabling more targets to be assayed for a given budget. Eve has repositioned several drugs against specific targets in parasites that cause tropical diseases. One validated discovery is that the anti-cancer compound TNP-470 is a potent inhibitor of dihydrofolate reductase from the malaria-causing parasite Plasmodium vivax.

[strategies For Tackling Absenteeism In Dental Appointments In The Family Health Units Of A Large Municipality: Action Research].

The aim of this study was to analyze the reasons for missed appointments in dental Family Health Units (FHU) and implement strategies to reduce same through action research. This is a study conducted in 12 FHUs in Piracicaba in the State of São Paulo from January, 1 to December, 31 2010. The sample was composed of 385 users of these health units who were interviewed over the phone and asked about the reasons for missing dental appointments, as well as 12 dentists and 12 nurses. Two workshops were staged with professionals: the first to assess the data collected in interviews and develop strategy, and the second for evaluation after 4 months. The primary cause for missed appointments was the opening hours of the units coinciding with the work schedule of the users. Among the strategies suggested were lectures on oral health, ongoing education in team meetings, training of Community Health Agents, participation in therapeutic groups and partnerships between Oral Health Teams and the social infrastructure of the community. The adoption of the single medical record was the strategy proposed by professionals. The strategies implemented led to a 66.6% reduction in missed appointments by the units and the motivating nature of the workshops elicited critical reflection to redirect health practices.

In Vitro Evaluation Of Sun Protection Factor And Stability Of Commercial Sunscreens Using Mass Spectrometry.

Sunlight exposure causes several types of injury to humans, especially on the skin; among the most common harmful effects due to ultraviolet (UV) exposure are erythema, pigmentation and lesions in DNA, which may lead to cancer. These long-term effects are minimized with the use of sunscreens, a class of cosmetic products that contains UV filters as the main component in the formulation; such molecules can absorb, reflect or diffuse UV rays, and can be used alone or as a combination to broaden the protection on different wavelengths. Currently, worldwide regulatory agencies define which ingredients and what quantities must be used in each country, and enforce companies to conduct tests that confirm the Sun Protection Factor (SPF) and the UVA (Ultraviolet A) factor. Standard SPF determination tests are currently conducted in vivo, using human subjects. In an industrial mindset, apart from economic and ethical reasons, the introduction of an in vitro method emerges as an interesting alternative by reducing risks associated to UV exposure on tests, as well as providing assertive analytical results. The present work aims to describe a novel methodology for SPF determination directly from sunscreen formulations using the previously described cosmetomics platform and mass spectrometry as the analytical methods of choice.

Conseqüências da análise incorreta de experimentos blocados

Errors are always present in experimental measurements so, it is important to identify them and understand how they affect the results of experiments. Statistics suggest that the execution of experiments should follow random order, but unfortunately the complete randomization of experiments is not always viable for practical reasons. One possible simplification is blocked experiments within which the levels of certain factors are maintained fixed while the levels of others are randomized. However this has a cost. Although the experimental part is simplified, the statistical analysis becomes more complex.