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.

Alternative financing instruments for Spanish cooperative

The search for funding is an ongoing task of the company, which is exacerbated, particularly in times of economic crisis, affecting also to the cooperatives. Cooperative legislation available to these entities various instruments of external financing through the issuance of securities (bonds, equity securities, special shares), to them accounts are added in participation, but without much detail in the legal texts. At work we investigate their potential, by looking, especially in those last; We seek to clarify their legal status and contrast their potential as a technical instrument, alternative for funding in the area of cooperative societies. Finally, we also see the impact of the recent Law 5/2015, of promoting business financing in the cooperative sector and ended up proposing some policy adjustments.

Analysis of the reading and comprehension control in scientific texts in high school students

Students' learning process can be negatively affected when their reading and comprehension control is not appropriated. This research focuses on the analysis of how a group of students from high school evaluate their reading comprehension in manipulated scientific texts. An analysis tool was designed to determine the students' degree of comprehension control when reading a scientific short text with an added contradiction. The results have revealed that the students from 1st and 3rd ESO do not properly self-evaluated their reading comprehension. A different behavior has been observed in 1st Bachillerato, where appropriate evaluation and regulation seem to be more frequent. Moreover, no significant differences have been found regarding the type of text, year or gender. Finally, as identified by previous research, the correlations between the students' comprehension control and their school marks have shown to have a weak relationship and inversely proportional to the students' age.

The feminine character and temporal freedom in three historical novels by Angelina Muñiz: Morada interior (1972), "El Mercader de Tudela" (1995) y "La Burladora de Toledo" (2008)

We focus on the representation of time in Muñiz’s historical novels. Concretely, we stress the attitude of the feminine characters towards time and history. Muñiz’s female personages continuously transgress temporal borders and move freely between different historical periods. We relate Muñiz’s particular vision on time and on the separation lines between historical periods to her situation as an exile. The author is continuously crossing borders between the past of her homeland and the present of her adoptive country. We argument Muñiz is recreating this “borderfree” attitude towards time in the female characters of her historical novels.

Defective B cell response to TLR9 ligand (CpG-ODN), Streptococcus pneumoniae and Haemophilus influenzae extracts in common variable immunodeficiency patients

Common variable immunodeficiency (CVID) is a primary immunodeficiency characterized by hypogammaglobulinaemia and antibody deficiency to both T dependent and independent antigens. Patients suffer from recurrent sinopulmonary infections mostly caused by Streptococcus pneumoniae and Haemophilus influenzae, but also gastrointestinal or autoimmune symptoms. Their response to vaccination is poor or absent. In this study we investigated B cell activation induced by the TLR9 specific ligand (CpG-ODN) and bacterial extracts from S. pneumoniae and H. influenzae known to stimulate several TLR. We found that B cells from CVID patients express lower levels of CD86 after stimulation with CpG-ODN, S. pneumoniae and H. influenzae extracts in combination with anti-IgM antibody and also display a lower proliferative index when stimulated with bacterial extracts. Our results point to a broad TLR signalling defect in B lymphocytes from CVID patients that may be related to the hypogammaglobulinaemia and poor response to vaccination characteristic of these patients.

Expression of Toll-like receptor 2 is up-regulated in monocytes from patients with chronic obstructive pulmonary disease

Chronic obstructive pulmonary disease (COPD) is characterised by pulmonary and systemic inflammation which flare-up during episodes of acute exacerbation (AECOPD). Given the role of Toll-like receptors (TLRs) in the induction of inflammatory responses we investigated the involvement of TLRs in COPD pathogenesis.

The uptake of a Klebsiella pneumoniae capsule polysaccharide mutant triggers an inflammatory response by human airway epithelial cells

The means by which airway epithelial cells sense a bacterial infection and which intracellular signalling pathways are activated upon infection are poorly understood. A549 cells and human primary airway cells (NHBE) were used to investigate the response to infection with Klebsiella pneumoniae. Infection of A549 and NHBE with K. pneumoniae 52K10, a capsule polysaccharide (CPS) mutant, increased the surface levels of ICAM-1 and caused the release of IL-8. By contrast, the wild-type strain did not elicit these responses. Consistent with a functional role for these responses, there was a correlation between ICAM-1 levels and the number of adherent leukocytes on the epithelial cell surface. In addition, treatment of neutrophils with IL-8 enhanced their ability to kill K. pneumoniae. Strain 52K10 was internalized by A549 cells more efficiently than the wild-type, and when infections with 52K10 were performed in the presence of cytochalasin D the inflammatory response was abrogated. These findings suggest that cellular activation is mediated by bacterial internalization and that CPS prevents the activation through the blockage of bacterial adhesion and uptake. Collectively, the results indicate that bacterial internalization by airway epithelial cells could be the triggering signal for the activation of the innate immune system of the airway. Infection of A549 cells by 52K10 was shown to trigger the nuclear translocation of NF-kappaB. Evidence is presented showing that 52K10 activated IL-8 production through Toll-like receptor (TLR) 2 and TLR4 pathways and that A549 cells could use soluble CD14 as TLR co-receptor.

Stereotactic radiosurgery for arteriovenous malformations, Part 5:management of brainstem arteriovenous malformations

In this paper, the authors' goal was to define the long-term outcomes and risks of stereotactic radiosurgery (SRS) for arteriovenous malformations (AVMs) of the medulla, pons, and midbrain.

Présence et impacts des nouvelles technologies sur les phénomènes migratoires : le cas des nouveaux immigrants argentins à Sherbrooke

À travers la littérature théorique sur le sujet, nous avons pu remarquer que pendant les dernières années, le processus migratoire a subi des changements : le nombre de migrations internationales a augmenté et les flux migratoires ont privilegié des directions nouvelles. En même temps, grâce au développement accélére des nouvelles technologies de l'information et de la communication (TIC) et à la baisse de leurs coûts, les caractéristiques de la migration ont été modifiées : les pratiques de communication transnationales sont devenues facilement accessibles et plus fréquentes. Les TIC ont mis au service des migrants de nouveaux circuits pour communiquer et ont introduit des changements dans la façon de le faire. Le discours transmis au moyen des TIC n'est pas limité au récit d'événements : il est composé par des expressions d'émotions, d'états d'âme récents, des sensations, qui permettent de rapprocher les territoires, et même de les unifier, donnant l'image d'une présence connectée. Ce lointain devenu accessible par les TIC crée un espace social de présences simultanées, ou plutôt de coprésences, défini par une forte interaction qui a remplacé aujourd'hui le sentiment ancien de double absence (n'être plus là et pas encore ici). L'ancienne image du migrant déraciné s'est vue remplacée par celle d'un migrant qui circule en gardant le contact avec son pays d'origine. Ce nouveau modèle, celui du migrant connecté, est caracterisé par l'hypermobilité et la multiappartenance qui l'installent dans une mobilité perçue, de nos jours, comme positive. L'usage répandu des nouvelles technologies a permis l'expression d'une culture du lien (jusqu'ici existante à l'état latent et peu développée), axée sur la création de réseaux. Les réseaux pourraient occuper une importance majeure dans le processus d'intégration à un nouveau territoire, dans la participation à la vie associative ainsi que dans la conservation de la mémoire identitaire. Notre cadre théorique est constitué par la littérature sur le sujet et nous allons nous appuyer sur une recherche de terrain pour constater à quel degré un groupe précis, celui des immigrants argentins à Sherbrooke, se sert des TIC dans son vécu migratoire et de quelle manière cet usage peut avoir une influence sur son intégration au pays d'accueil.

Radio over fiber broadband access networks architectures based on wavelength division multiplexing techniques

The recent remarkable growth in bandwidth of both wired optical and wireless access networks supports a burst of new high bandwidth Internet applications such as: peer-topeer file sharing, cloud storage, on-line gaming, video streaming, etc. Within this scenario, the convergence of fixed and wireless access networks offers significant opportunities for network operators to satisfy user demands, and simultaneously reduce the cost of implementing and running separated wireless and wired networks. The integration of wired and wireless network can be accomplished within several scenarios and at several levels. In this thesis we will focus on converged radio over fiber architectures, particularly on two application scenarios: converged optical 60 GHz wireless networks and wireless overlay backhauling over bidirectional colorless wavelength division multiplexing passive optical networks (WDM-PONs). In the first application scenario, optical 60 GHz signal generation using external modulation of an optical carrier by means of lithium niobate (LiNbO3) Mach- Zehnder modulators (MZM) is considered. The performance of different optical modulation techniques, robust against fiber dispersion is assessed and dispersion mitigation strategies are identified. The study is extended to 60 GHz carriers digitally modulated with data and to systems employing subcarrier multiplexed (SCM) mm-wave channels. In the second application scenario, the performance of WDM-PONs employing reflective semiconductor optical amplifiers (RSOAs), transmitting an overlay orthogonal frequency-division multiplexing (OFDM) wireless signal is assessed analytically and experimentally, with the relevant system impairments being identified. It is demonstrated that the intermodulation due to the beating of the baseband signal and wireless signal at the receiver can seriously impair the wireless channel. Performance degradation of the wireless channel caused by the RSOA gain modulation owing to the downstream baseband data is also assessed, and system design guidelines are provided.

Promoting self-regulated learning in technology enhanced learning environments : keeping a digital track of the learning process

Tese de doutoramento (co-tutela), Psicologia (Psicologia da Educação), Faculdade de Psicologia da Universidade de Lisboa, Faculdade de Psicologia e de Ciências da Educação da Universidade de Coimbra, Technial University of Darmstadt, 2014

A study of Aldred's multiple glosses to the Lindisfarne Gospels

Aldred, the glossator of the Lindisfarne Gospels, presents himself as carefully rendering the Latin lemmata in front of him, in terms of both their internal structure and meaning. His work includes a very high number of multiple glosses, which often attempt to clarify the polysemous character of a lemma or to provide additional information. This paper explores the multiple glosses including different lexemes which Aldred added to lexical lemmata in Mark’s Gospel in an attempt to establish whether there is any correlation between Aldred’s ordering practices and the frequency with which he used the interpretamenta to render those lemmata. The results of the study show some preference for placing the interpretamentum which most commonly renders the Latin lemma in first position, although Aldred’s practice is not fully consistent.