Access to Employment of Disabled People in Spain

[Resumen] Como ya sabemos, las personas con discapacidad están dentro de un grupo social que parte con desventaja a la hora de acceder al empleo, pues se trata de personas con riesgo de exclusión social. Es por ello que el objetivo principal del presente trabajo es conocer qué leyes regulan la integración laboral de estos y las características de sus contratos, al mismo tiempo que pretende determinar qué tipo de incentivos son los que España utiliza para animar a sus empresarios a contratar a estas personas, así como las obligaciones de las empresas en este ámbito. Además, se estudiarán los diferentes tipos de centros que se pueden constituir para que el acceso de los discapacitados al empleo no les resulte tan dificultoso. Por último, se ofrecerán gráficas sobre su situación en España, y se presentarán diferentes empresas españolas que ejercen la encomiable labor de evitar la exclusión social por razón de discapacidad.[Abstract] As we know people with disabilities are in a social group that starts with a disadvantage in access to employment, since they belong to a group of people at risk of social exclusion. It is for this reason that the main objective of this work is to know what laws regulate the employment of these and characteristics of their contracts, while is to determine what kind of incentives are with which Spain praises entrepreneurs in this country to hire these people, as well as the obligations of the companies in this field. Furthermore we will try to share different types of centers can be in this country for the access of the disabled to work, they may not be so difficult. Finally, a statistic of the situation in Spain is added, and different Spanish companies engaged in this work to try to eliminate this risk of social exclusion will be presented.Traballo fin de grao (UDC.FCT). Relacións laborais e recursos humanos. Curso 2015/201

Foreign direct investment in Brazil and home country risk

This study looks into the factors that explain foreign direct investment in Brazil by country of origin of investment. Based on a sample of more than 100 countries that invested and have not yet invested in Brazil, multiple estimation techniques, such as the Tobit, Heckit and Probit, are used to isolate the effect of country risk on outward foreign direct investment. In sharp contrast to the findings of previous studies on the effect of home country risk on foreign investment in the United States, the findings in this paper reveal that less risky countries invest more in Brazil. These results are controlled for size of the home country, distance, trade intensity and previous investments abroad. A simple out of sample check shows that the model correctly predicts probability of investing for a large number of countries. The existing literature does not document these results

Courses and researches in the nutrition area on the pages of the bulletin institutional magazine of SAPS:(Food Service Social Security);(1944-1946)

Objective: To analyze the process of appearance of the technical courses and professionals Nutritionists and antecedents, created by the Food Service of Social Security - SAPS, through the Collection of its Bulletins. Method: The bibliographical research of the Bulletins was carried out, Institutional Magazine that circulated in the period from November 1944 to November 1946, with the target audience being the employees of the SAPS Restaurants. Results: The analysis of these sources suggests that this Bulletin registered the evolution of these courses as well as several researches developed in the area of ​​nutrition, with abundant written and imagistic documentation, through facsimiles subtitled within these publications. Conclusion: The Bulletins brought journalistic coverage of great importance and significance to the history of the profession, composed of 118 articles and 173 facsimiles with rich details. It is pointed out to the relevance of these documents not only for the history of the profession of Nutritionist as of its antecedents

Estudio sobre la eficacia del régimen fiscal cooperativo portugués

The Portuguese legal system encompasses a special tax regime for cooperative societies based, like many other legal systems like the Spanish or the Italian systems, on the protection of mutualism as a business organization form with particular social advantages. In order to achieve that goal the cooperative tax regime must be selective; in other words, the legislator must find objective criteria to distinguish cooperatives that deserve tax protection from those that do not. The Portuguese model is based on a main division of cooperatives into two groups according to their activity sector. Both the exemptions and the eligibility requisites are quite different for the two groups. This paper deals with the requirements to be met by cooperatives of both groups in order to be granted tax exemptions, analyzing their adequacy to present conditions. Eligibility criteria take into account: i) operations with third parties and with members; ii) income-generating operations related or unrelated to the specific activity of the cooperative; and iii) the existence of a mainly mutualistic structure of labor relations. This model stems from a 1929 law still in force because of legislative inertia. This paper is based on a survey carried out in 64 cooperatives, aimed at determining whether the described criteria (used for selecting those cooperatives that may benefit from tax exemption) are adequate to the present cooperative reality. As expected, significant shortcomings have been found due to the application of an outdated regime, calling for urgent reform.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

A presença da ética como compromisso ético-político na formação profissional do assistente social

Este ensaio tem por objetivo discutir o compromisso ético-político na formação profissional do assistente social

Phase change materials: contribute to sustainable construction

In a society with a high growth rate and increased standards of comfort arises the need to minimize the currently high energy consumption by taking advantage of renewable energy sources. The mortars with incorporation of phase change materials (PCM) have the ability to regulate the temperature inside buildings, contributing to the thermal comfort and reduction of the use of heating and cooling equipment, using only the energy supplied by the sun. This paper aims to contribute to the study of mortars incorporating PCM. The main characteristics of the material and the mortars doped with PCM, will be presented. It also aims to clarify the differences in the physical and mechanical characteristics of mortars doped with different types of PCM

Mortars with phase change materials: contribute to sustainable construction

In a society with a high growth rate and increased standards of comfort arises the need to minimize the currently high energy consumption by taking advantage of renewable energy sources. The mortars with incorporation of phase change materials (PCM) have the ability to regulate the temperature inside buildings, contributing to the thermal comfort and reduction of the use of heating and cooling equipment, using only the energy supplied by the sun. This paper aims to contribute to the study of mortars incorporating PCM. The main characteristics of the material and the mortars doped with PCM, will be presented. It also aims to clarify the differences in the physical and mechanical characteristics of mortars doped with different types of PCM.(undefined

Procedimiento de clasificación de morteros con incorporación de materiales de cambio de fase basado en el comportamiento mecánico, durabilidad y comportamiento térmico

Nowadays, considering the high variety of construction products, adequate material selection, based on their properties and function, becomes increasingly important. In this research, a ranking procedure developed by Czarnecki and Lukowski is applied in mortars with incorporation of phase change materials (PCM). The ranking procedure transforms experimental results of properties into one numerical value. The products can be classified according to their individual properties or even an optimized combination of different properties. The main purpose of this study was the ranking of mortars with incorporation of different contents of PCM based in different binders. Aerial lime, hydraulic lime, gypsum and cement were the binders studied. For each binder, three different mortars were developed. Reference mortars, mortars with incorporation of 40% of PCM and mortars with incorporation of 40% of PCM and 1% of fibers, were tested. Results show that the incorporation of PCM in mortars changes their global performance.Actualmente, existen varios productos de construcción, siendo importante una adecuada selección, con base en sus principales propiedades y funciones. En esta investigación se aplicó un procedimiento de clasificación desarrollado por Czarnecki y Lukowski, en morteros con incorporación de materiales de cambio de fase (PCM). Este procedimiento transforma los resultados experimentales de las propiedades en un único valor numérico. Los productos se clasifican de acuerdo con sus propiedades individuales o en una combinación optimizada de diferentes propiedades. El principal objetivo de este estudio fue la clasificación de morteros basado en los diferentes aglutinantes con incorporación de diferentes cantidades de PCM. Los aglutinantes utilizados fueran la cal aérea, cal hidráulica, yeso y cemento. Para cada aglutinante se han desarrollado tres morteros, siendo morteros de referencia, con incorporación de 40% de PCM y con incorporación de 40% de PCM y 1% de fibras. Fue observado que la incorporación de PCM en morteros cambia su comportamiento global

Mortars with incorporation of phase change materials for thermal rehabilitation

The thermal rehabilitation is an opportunity to reach higher levels of energetic performance, reducing the high energetic dependence of the countries. Rehabilitation operations based in the utilization of materials with the capability to store and release energy contribute to obtain more energy efficient buildings. Combining the use of smart materials with temperature control capability and renewable energy sources, it is possible to increase the thermal comfort inside the buildings. The main purpose of this study was the physical, mechanical, and thermal characterization of mortars based in specific binders for rehabilitation with incorporation of phase change materials (PCM). Mortars without and with incorporation of PCM were studied. It was observed that the incorporation of PCM in mortars caused differences in the physical and mechanical properties and improved their thermal behavior, reducing the extreme temperatures and decreasing the heating and cooling needs.Portuguese Foundation for Science and Technology (FCT)info:eu-repo/semantics/publishedVersio

Thermal performance and cost analysis of mortars made with PCM and different binders

The high energetic consumption is one of the biggest concerns of modern society. The incorporation of phase change materials (PCM) in construction materials allows regulates the temperature inside the buildings. The main objective of this study was the characterization of the thermal performance of PCM mortars based in different binders. It was possible to observe that the incorporation of PCM in mortars leads to a decrease of the maximum temperatures, increase of the minimum temperatures, significant lag time delay, reduction of the heating and cooling needs, and consequent decrease of the cost of HVAC systems operation, for all tested seasons.The authors acknowledge the Portuguese Foundation for Science and Technology (FCT) for the financial support of PhD scholarship SFRH/BD/95611/2013