Una experiencia en el uso de un asistente matemático

El artículo hace referencia a una experiencia relacionada con el uso de un asistente matemático, en la docencia de las matemáticas. A través de la discusión de algunos ejemplos se argumenta que es posible utilizar el asistente matemático de forma adecuada o inadecuada. Se concluye que se debe utilizar con precaución la innovación que el asistente matemático puede proporcionar revisando sus posibilidades y teniendo en cuenta los propósitos de la enseñanza

COVID-19 and the reorientation of communication towards CSR

Intuitively, it was clear that the pandemic situation and, more specifically, the lockdown and schedule limitations were going to affect communication practices. In general, during the COVID-19 situation, companies have replaced the commercial or external communication used in previous years with a more corporate-like communication. Therefore, in this article we intend to verify how companies have carried out their communication actions under the umbrella of corporate social responsibility (CSR) and the results obtained. In order to understand these changes, we have conducted a two-step sequential study that starts with in-depth interviews with Directors of Communication and concludes with a major survey of 214 companies. What this paper demonstrates is that communication practices have changed and are redirected towards CSR. This new communication discloses the measures that are being taken in relation to security, new sales, and product delivery alternatives, new services to older customers or customers at risk, to support employees for protection and conciliation, etc.—in short, a reorientation of communication towards CSR

La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011

Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mercantil a las Normas Internacionales de Contabilidad y trabajamos sobre una muestra de empresas cooperativas durante cuatro años

La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el período 2008-2011

Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.In this paper we obtain the corporate tax paid in order to measure the tax burden of cooperative enterprises and thus determine whether there are statistically significant differences by company size, regions and industries for the period 2008-2011.To this end we have used the new mandatory fiscal additional information disclosed in the annual financial statement from 2008, after the adaptation of business regulation to the international financial reporting standards in Spain.Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales.En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas.Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mercantil a las Normas Internacionales de Contabilidad y trabajamos sobre una muestra de empresas cooperativas durante cuatro años

Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)

En este trabajo nos proponemos analizar la evolución económico-financiera de las sociedades cooperativas en los últimos años, especialmente los años 2004 y 2007 por considerar que en el primero de ellos las empresas, en general, gozaban de una cierta estabilidad que desaparece con los efectos de la crisis económica, y 2007 como año en el que sus efectos empiezan a ser percibidos globalmente en el tejido empresarial. En primer lugar evaluaremos la importancia de estas empresas en España. A continuación, tomando como referencia los datos financieros de una muestra de empresas de los años 2004 y 2007, realizaremos un análisis estadístico de significatividad de las diferencias en rentabilidad, financiación, actividad, solvencia, inversión y presión fiscal, valorando también las posibles diferencias en los informes de auditoría emitidos. Por ultimo, exponemos los resultados alcanzados y constatamos su coherencia con la evolución económica experimentada por nuestro país en el periodo objeto de estudio, apreciándose un empeoramiento de la situación económico-financiera de las sociedades cooperativas

Utility of fuzzy set Qualitative Comparative Analysis (fsQCA) methodology to identify causal relations conducting to cooperative failure

This study focuses on the search for the causes, or combination of circumstances, that lead to business failure processes. There is renewed interest in this subject due to the adverse consequences that the recent economic crisis has caused in the business world. A fuzzy set Qualitative Comparative Analysis (fsQCA) is thus carried out to identify the combination of financial ratios that points to situations of financial difficulty. The study centres on the cooperative sector, represented by a sample of 56 companies holding this legal status, belonging to various different productive sectors. The results obtained, and confirmed through a number of different robustness tests, reveal the presence of sufficient conditions comprising combinations of variables reflecting high indebtedness, low liquidity, low solvency and small firm size, representing a scenario that would be sufficient for an entity to face business continuity problems. Thanks to its ability to identify combinations of variables that warn of business failure, as well as its ease of interpretability, the fsQCA technique can be extremely useful for business management and the identification of business failure situations

Design of an interactive module based on the van hiele model: case study of the Pythagorean Theorem

The recent increase in the number of mathematics museums has given rise to a need for tools with which to design and assess mathematics educational proposals in this non-formal context. This study proposes the use of the van Hiele model, a benchmark in mathematics instruction, for the design of interactive museum models focusing on mathematics content in general. By way of example, the model is characterised for application to the Pythagorean theorem. An interactive module designed around the aforementioned characterisation for teaching the theorem at the Museo Didáctico e Interactivo de Ciencias [interactive science instruction museum, MUDIC] may serve as a reference for future interactive modules and workshops in museums dealing with any manner of mathematics content

ACUTE RESPONSES TO 4 VS. 4 SMALL-SIDED GAMES IN FOOTBALL PLAYERS

The aim of this study was to examine acute physiological responses, physical fitness parameters and timemotion characteristics associated with a 4-a-side small-sided game in amateur level players. Sixteen male football players (age 23.9±4.2 years) completed one 4-a-side small sided game with the aim of maintaining ball possession as long as possible. The participants were monitored for external load and physiological parameters, and tested before and after for physical fitness assessment. A Student’s paired t-test was conducted to determine the differences in physical fitness assessment. A repeated measures analysis of variance (ANOVA), with Bonferroni post-hoc test, was used to determine the dynamics of physiological parameters in players, their RPE and time-motion characteristics of SSG. A significant difference was found in 20 m sprint time between before and after the SSG (Δ=+1.3%). No significant differences were found between bouts or recovery periods for THb and SmO2, nor between HR-related variables (ES=.005-.383). Compared to RPE in bout 1, greater values were observed in bouts 2, 3, and 4 (Δ=+5.3%, p=.008, ES=.40; Δ=+9.6%, p=.002, ES=.98; Δ=+15.1%, p=.000, ES=1.29; respectively). No significant differences were found between bouts for time-motion characteristics. The results demonstrated that RPE responses increased throughout bout periods, whereas the rest of physiological parameters were maintained over the entire protocol. Due to possible fatigue accumulation, physical fitness performance was impaired (sprint) and the external load was reduced over the course of the protocol

Vertical Jumping as a Monitoring Tool in Endurance Runners: A Brief Review

Jumping performance (e.g., countermovement jump [CMJ]), as a measure of neuromuscular performance, has been suggested as an easy-to-use tool which simultaneously provides neuromuscular and metabolic information and, thereby, allows coaches to confidently monitor the status of their athletes during a workout. This hypothesis has been satisfactorily tested with sprint athletes. However, the rationale for the use of CMJ height loss as an index to monitor the workload during an endurance running session is not sufficiently evidence-based. First, it is assumed that a CMJ height loss occurs during typical interval training for endurance runners. Second, it is also assumed that a significant relationship between metabolic stress and the neuromuscular strain induced during these endurance workouts exists. These two assumptions will be questioned in this review by critically analyzing the kinetics of CMJ performance during and after running workouts, and the relationship between neuromuscular and physiological stress induced during different protocols in endurance runners. The current evidence shows that fatigue induced by common running workouts for endurance runners does not counterbalance the potentiation effect in the CMJ height. Additionally, the findings reported among different studies are consistent regarding the lack of association between CMJ height loss and physiological stress during interval sessions in endurance runners. In practical terms, the authors suggest that this marker of neuromuscular fatigue may not be used to regulate the external training load during running workouts in endurance runners. Nevertheless, the analysis of CMJ height during running workouts may serve to monitor chronic adaptations to training in endurance runners