Search results for "Q13"
showing 10 items of 10 documents
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
How alternative food networks work in a metropolitan area? An analysis of Solidarity Purchase Groups in Northern Italy
2019
AbstractOur paper focuses on Solidarity Purchase Group (SPG) participants located in a highly urbanized area, with the aim to investigate the main motivations underlining their participation in a SPG and provide a characterization of them. To this end, we carried out a survey of 795 participants involved in 125 SPGs in the metropolitan area of Milan (Italy). Taking advantage of a questionnaire with 39 questions, we run a factor analysis and a two-step cluster analysis to identify different profiles of SPG participants. Our results show that the system of values animating metropolitan SPG practitioners does not fully conform to that traditionally attributed to an alternative food network (AF…
The copy number variant involving part of the α7 nicotinic receptor gene contains a polymorphic inversion.
2008
The alpha7 nicotinic acetylcholine receptor gene (CHRNA7) is located at 15q13-q14 in a region that is strongly linked to the P50 sensory gating deficit, an endophenotype of schizophrenia and bipolar disorder. Part of the gene is a copy number variant, due to a duplication of exons 5-10 and 3' sequence in CHRFAM7A, which is present in many but not all humans. Maps of this region show that the two genes are in opposite orientation in the individual mainly represented in the public access human DNA sequence database (Build 36), suggesting that an inversion had occurred since the duplication. We have used fluorescent in situ hybridization to investigate this putative inversion. Analysis of inte…
El cooperativismo en la historia de la literatura económica
2003
Economic literature first turned its attention to the co-operative movement in the period of the flowering of classical political economics. From then on and to the present day, co-operatives have aroused the interest of the different currents of economic thought. In this article we review the analysis made of the co-operatives and their function in the economic system through the economic literature of the last two hundred years.
WIDENING THE SCOPE OF THE 15q13.3 MICRODUPLICATION SYNDROME. PATIENT REPORT AND GENOTYPE-PHENOTYPE CORRELATION.
2015
15q13.3 microduplication syndrome, genomic rearrangment, gentotype-phenotype correlation
La contabilidad de las cooperativas al día
2003
The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.
The Prospects for the Social Economy in a Changing World
1997
Even if the ‘social economy’ has traditionally been marginalized and a subordinated form of production within capitalist societies, the economic, social, territorial and environmental problems of the present times have tended to make it a strategic instrument. This is not only because of its qualities as an economic and management instrument, but also because it is an expression of a dynamic and creative civil society. The aim of this paper is to show the potential of the social economy, the way it has been encapsulated during the postwar period and the conditions that now favour its full development. In the face of new challenges, the efficiency criterion, hitherto used to assess alternati…
Economía social y dinámica innovadora en los sistemas territoriales de producción y de innovación. Especial referencia a los sistemas agroalimentarios
2008
Las cooperativas desarrollan su actividad económica de acuerdo con unos principios que pueden alimentar el crecimiento de una trama de relaciones socio-económicas (capital relacional) y socio-políticas (capital social) propicias, a su vez, para generar la confianza que requiere la cooperación entre empresas y entre éstas y el sistema científico-tecnológico. Así se podría facilitar la creación de la proximidad organizada (relacional) necesaria para dotar de fluidez a las relaciones entre actores distintos dentro de los sistemas territoriales de producción y de innovación. Pero la presencia de una amplia red de cooperativas también podría definir ciertas inercias y factores de bloqueo. Este a…
Las peculiaridades de las secciones de crédito de las cooperativas: sus repercusiones en el caso valenciano
1999
El presente artículo tiene por objeto analizar en qué medida las especificidades jurídicas y económicas de las secciones de crédito de las cooperativas condicionan su actividad bancaria. Aunque no tengan consideración de entidades de crédito, estas secciones prestan servicios de depósito, pago y crédito a sus socios. No obstante, las limitaciones existentes para el desarrollo de la actividad crediticia y las especiales características del negocio financiero afectan de forma directa en el desarrollo de estas secciones. Esta serie de condicionantes obliga a prestar especial atención a la vigilancia de estas cooperativas, al igual que se realiza con el conjunto de empresas bancarias, a fin de …
Chromosome 15q BP3 to BP5 deletion is a likely locus for speech delay and language impairment: Report on a four‐member family and an unrelated boy
2020
Abstract Background Deletions in chromosome 15q13 have been reported both in healthy people and individuals with a wide range of behavioral and neuropsychiatric disturbances. Six main breakpoint (BP) subregions (BP1‐BP6) are mapped to the 15q13 region and three further embedded BP regions (BP3‐BP5). The deletion at BP4‐BP5 is the rearrangement most frequently observed compared to other known deletions in BP3‐BP5 and BP3‐BP4 regions. Deletions of each of these three regions have previously been implicated in a variable range of clinical phenotypes, including minor dysmorphism, developmental delay/intellectual disability, epilepsy, autism spectrum disorders, behavioral disturbances, and speec…