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.

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.

The Cuban school as a context for a proper development of the environmental perception

Environmental Psychology in Cuba is a new discipline that promotes a historical and cultural vision of mankind. Perception is one of the distinct processes that creates environmental consciousness. Depending on the perception of the environment, individuals interact with it, and vice versa. It means that a good perception of the significant elements of the environment also contributes to the formation of an environmental consciousness, in which perception is one of the main processes. In this transformation the school is one of the most important places for creating knowledge, skills, habits, and good attitudes towards the environment. As a result, the evaluation of the environmental perception development in students allows detecting weaknesses in the environmental education and proposing solutions based on specific problems. This study is based on different researches where the subjects were Cuban students from different educational levels and provides a first approach to the dynamic of the environmental perception development in these individuals. Recent researches have used some dimensions of the environment concept as development indicators: material, relational, intrapersonal, behavioural, cognitive, natural or ecological, and cultural. Generally speaking, different investigations show that school is the right context for environmental education.

Students perceptions about attention to diversity in Secondary Education Teachers Initial Training

This work aims to analyze the perceptions of students enrolled in the Master's Degree in Secondary Education Teaching, Training and Language Teaching at the University of Jaen, about the initial training received on attention to diversity. A descriptive methodology has been followed using an ad hoc questionnaire as data collection instrument. The results show favorable attitudes of future secondary teachers for diversity, having received an adequate training in curricular and organizational aspects, making it able to fully achieve inclusion of students with special educational needs in the classroom.

Continuous assessment activities - correlation with final exam grades and effect on final grades. A business studies experience

In this paper we analyze the partial grades – of continuous assessment activities including the final exam – and the final grades – computed as a weighted average of partial grades – for nine subjects taught in the third year of Business Administration Degree. On one hand, results show that there is a significant positive correlation between the grades of continuous assessment activities (excluded the final exam) and final exam in seven subjects. On the other hand, overall we find that students’ grades in continuous assessment activities (excluded the final exam) help in the improvement of their final grades (i.e., students’ final grades exceed the grades that they would obtain by only taking into account their final exam grades). The results are consistent when the analysis is carried out over each subject area as well as over the grades of the students who registered for the nine subjects.

The in-service teacher trainer: profile, career path and duties

This article is the result of a doctoral thesis that aims to understand the reality of teacher trainers at a given moment, when their professional role changes from being a managing training advisor to a role that is more centred on process counselling. Using in-depth interviews, we defined the personal and professional profile of training counsellors in the Balearic Islands, their career path, the process for their inclusion in Teacher Centres (CEP) and, finally, the duties and skills that they perform as teacher trainers. The data that has been collected shows the coexistence of different professional roles in the group of education advisors. Moreover, it also indicates a lack of definition of the profile needed to access an advisor's position. There are indeed some coincidences determining the access route to such a position when it comes to the teaching profession since their leadership qualities and group dynamics expertise are a common indicator in most cases. The research also shows that they are subjected not only to a wide range of roles and tasks but also to a vast array of competences required to tackle the education advisor's tasks.

¡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.

El análisis de libros de texto: una estrategia metodológica en la formación de los profesionales de la educación

A pesar de la progresiva introducción de nuevos recursos en las aulas fruto del desarrollo de las TICs, el libro de texto sigue siendo uno de los materiales más utilizado y cuyo protagonismo en la configuración de la práctica escolar ha sido decisivo, por lo que debe ocupar nuestra atención en la formación inicial de los profesionales de la educación. Durante los cursos académicos 2012-13 y 13-14, hemos realizado en el marco de la asignatura de Análisis y diseño de materiales para la educación y la formación del tercer curso del grado de Pedagogía de la Universidad de Oviedo una práctica formativa de análisis de libros de texto escolares que nos ha permitido analizar contextualizadamente y desde una perspectiva teórico-práctica, cuestiones tales como: papel del profesorado en el desarrollo e innovación del currículum, papel de las editoriales en la interpretación del currículum oficial, análisis de tareas y mensajes en los manuales escolares, criterios para juzgar la calidad didáctica de los materiales, etc. El análisis cualitativo de treinta informes desarrollados por 120 estudiantes sobre diferentes libros de texto nos ha permitido identificar sus principales fortalezas y debilidades en varias dimensiones (aspectos formales, metodología, mensajes, implicaciones para la profesionalidad docente) y nos permite concluir que se trata de una experiencia formativa relevante en la formación inicial de cualquier profesional de la educación.

Social Networks Usage Profile: Descriptive study with students in the University of Murcia

Telematic tools are very important for our lives in the present era and moreover this idea is made more evident if we analyse young people behaviours. However, it seems that the possibilities that these tools allow subjects from a professional point of view, beyond the purely playful aspects, are still not fully exploited both by subjects, neither by educational institutions where they learn. Our work studies the uses of social media in the context of university students. In order to this we have designed a research based on quantitative methodology with a survey. We have applied a questionnaire to students in the University of Murcia. The questionnaire was answered by 487 students in the first half of 2014. The survey results confirm our hypothesis that social networks are part of the basic and habitual tools of communication between the youth of our university and eminently used for leisure purposes, and that the tools used for more academic activities are those allowing greater control of privacy.

Are they adicctied to college students social networks?

The development of the Internet and in particular of social networks has supposedly given a new view to the different aspects that surround human behavior. It includes those associated with addictions, but specifically the ones that have to do with technologies. Following a correlational descriptive design we present the results of a study, which involved university students from Social and Legal Sciences as participants, about their addiction to the Internet and in particular to social networks. The sample was conformed of 373 participants from the cities of Granada, Sevilla, Málaga, and Córdoba. To gather the data a questionnaire that was design by Young was translated to Spanish. The main research objective was to determine if university students could be considered social network addicts. The most prominent result was that the participants don’t consider themselves to be addicted to the Internet or to social networks; in particular women reflected a major distance from the social networks. It’s important to know that the results differ from those found in the literature review, which opens the question, are the participants in a phase of denial towards the addiction?

Rastros del exilio e inspiración autobiográfica en las historias de "Las confidentes" (1997) de Angelina Muñiz

La vida y obra de Angelina Muñiz-Huberman (1939) han sido fuertemente influenciadas por el exilio sufrido por sus padres. Por azares del destino, la escritora nació en Hyères, Francia y enseguida la familia se instaló en París en espera del término de la guerra de España. Después de la trágica muerte del hermano mayor y una vez Franco en el poder, se embarcan rumbo a Cuba, donde pasan tres años paradisíacos alejados de España, de la guerra y del resto del mundo. Finalmente en 1942, se trasladan a México donde se establecen de forma definitiva. El libro Las confidentes (1997) contiene quince historias que van desarrollando algunos de estos puntos decisivos en la personalidad de la “hispanomexicana”. En ocasiones los elementos autobiográficos sobrepasan la personalidad de los protagonistas y en otras el exilio es el motor de la narración.

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.

Gaze and power. A post-structuralist interpretation on Perseus’ myth

Gaze hierarchizes, manages and labels reality. Then, according to Foucault, gaze can be understood as a practice of power. This paper is inspired by his theories, and it applies them to one of the most powerful symbolic spheres of Western culture: Greek Myths. Notions such as visibility, invisibility and panopticism bring new light into the story of Perseus and Medusa, and they enable a re-reading of this Myth focused on the different ways of power that emerge from the gaze.

Periferias urbanas: retrato del extrarradio barcelonés en las novelas de Javier Pérez Andújar

Javier Pérez Andújar, a través de su propia memoria, crea en Los príncipes valientes (2007) y Paseos con mi madre (2011) un retrato detallado del extrarradio barcelonés. En ambas novelas, el autor combina diferentes elementos: la memoria oral, la metaliteratura, la crónica y la cultura popular. De este modo narra la historia de tres generaciones ubicadas en las afueras de la ciudad. El presente artículo centra su análisis, basándose en una contextualización histórica, en la configuración del espacio y el estudio de las características morfológicas y sociales propias de los extrarradios. Con ello se pretende demostrar la significación histórica y social del extrarradio en la historia contemporánea de Barcelona.