Les traits juridiques distinctifs de la coopérative et de la compagnie au Québec

La comparaison en droit québécois entre la coopérative et la compagnie constitue le sujet de cet article. L'objectif de celui-ci est de dégager les traits juridiques distinctifs de la coopérative et de la compagnie au Québec. Notre travail est divisé en deux chapitres. Ceux-ci sont précédés d'une brève analyse des traits communs de la coopérative et de la compagnie: le statut de corporation et les attributs qui y sont rattachés. Le premier chapitre est consacré à l'examen des caractères institutionnels de la coopérative et de la compagnie, c'est-à-dire la nature de chacune de ces corporations et les fins qu'elles poursuivent. Dans le deuxième chapitre, nous abordons les distinctions entre la coopérative et la compagnie quant à leurs règles de fonctionnement. Elles portent sur l'adhésion des membres et des actionnaires, leur pouvoir dans l'administration des affaires, la rémunération du capital investi par eux, la répartition des surplus d'opération, l'éducation et la solidarité et, finalement, la dévolution de l'actif net en cas de liquidation. En conclusion, nous démontrons brièvement que, bien que distincte de la compagnie, la coopérative n'est pas non plus une corporation sans but lucratif.Abstract: A comparative study in Quebec Law between a cooperative and a company is the subject of this article. The objective of this paper is to delineate those elements which distinguish a cooperative from a company in Quebec Law. The paper is divided into two parts. They are preceded by a brief study of the similarities between a cooperative and a company. Both are corporate entities and the usual attributes of a corporation apply to them. The first part examines the definition of a cooperative and that of a company and the goals pursued by each. In the second part, we study the differences existing between a cooperative and a company by examining their respective methods of operation. These relate to the following matters: membership, member's and shareholder's voting rights, returns on capital, distribution of operating surplus, education and solidarity and finally, distribution of the assets on winding-up. The conclusion points out that although a cooperative is quite distinct from a company, the former is not neccessarily a non-profit organisation

Les traits juridiques distinctifs de la coopérative et de la compagnie au Québec

La comparaison en droit québécois entre la coopérative et la compagnie constitue le sujet de cet article. L'objectif de celui-ci est de dégager les traits juridiques distinctifs de la coopérative et de la compagnie au Québec. Notre travail est divisé en deux chapitres. Ceux-ci sont précédés d'une brève analyse des traits communs de la coopérative et de la compagnie: le statut de corporation et les attributs qui y sont rattachés. Le premier chapitre est consacré à l'examen des caractères institutionnels de la coopérative et de la compagnie, c'est-à-dire la nature de chacune de ces corporations et les fins qu'elles poursuivent. Dans le deuxième chapitre, nous abordons les distinctions entre la coopérative et la compagnie quant à leurs règles de fonctionnement. Elles portent sur l'adhésion des membres et des actionnaires, leur pouvoir dans l'administration des affaires, la rémunération du capital investi par eux, la répartition des surplus d'opération, l'éducation et la solidarité et, finalement, la dévolution de l'actif net en cas de liquidation. En conclusion, nous démontrons brièvement que, bien que distincte de la compagnie, la coopérative n'est pas non plus une corporation sans but lucratif.Abstract: A comparative study in Quebec Law between a cooperative and a company is the subject of this article. The objective of this paper is to delineate those elements which distinguish a cooperative from a company in Quebec Law. The paper is divided into two parts. They are preceded by a brief study of the similarities between a cooperative and a company. Both are corporate entities and the usual attributes of a corporation apply to them. The first part examines the definition of a cooperative and that of a company and the goals pursued by each. In the second part, we study the differences existing between a cooperative and a company by examining their respective methods of operation. These relate to the following matters: membership, member's and shareholder's voting rights, returns on capital, distribution of operating surplus, education and solidarity and finally, distribution of the assets on winding-up. The conclusion points out that although a cooperative is quite distinct from a company, the former is not neccessarily a non-profit organisation

Expectativas insatisfechas de la calidad de la atención en la Sección de Laboratorio de Emergencia del Hospital “VRG” de Huaraz, desde la perspectiva de los usuarios

El documento digital no refiere asesorDescribe el grado de satisfacción de la calidad de la atención recibida por los usuarios en la sección de Laboratorio de Emergencia del Hospital Víctor Ramos Guardia de Huaraz, desde la perspectiva de los usuarios, médicos y pacientes, e identificar su asociación con factores predisponentes Además de identificar las causas que originan la deficiencia en la calidad de los resultados y de la atención misma del personal. Se aplica un muestreo estratificado en el que se incluyen 2 poblaciones; comprendidas en el intervalo de ± 2 DE con un nivel de confianza de 95%; de 42 y 211 puntos de muestreo, que corresponden a usuarios externos y usuarios internos (médicos) respectivamente, en el Servicio de Emergencia del Hospital “VRG”, a quienes se les realiza una encuesta individual mediante cuestionario estructurado y cerrado aplicando un Diseño observacional, prospectivo y transversal. La insatisfacción expresada por ambas poblaciones muestrales en cuanto al acceso al Servicio de Emergencia abarca el 56.5%; en lo que respecta a los atributos de estructura la insatisfacción abarca el 84.5%; en lo que corresponde a los atributos de Proceso el 66% expresa su disconformidad y por último en lo concerniente a los atributos de resultado el 74 % expresa algún grado de insatisfacción. Se concluye que la percepción de la calidad del servicio de laboratorio de emergencia, definida por algún grado de inconformidad de la atención ofertada, para los usuarios sujetos de estudio abarca en total el 70.25%. En la Escala de Likert la puntuación total es: para el acceso al servicio de emergencia: 2.36; para los atributos de Estructura: 1.92; para los atributos de Proceso: 2.24 y para los atributos de resultado: 1.85; una puntuación por debajo de 3 en cualquier caso establece la exigencia de la organización en ofrecer sus servicios de acuerdo a estándares de calidad, con la finalidad de cumplir mejor con sus objetivos; lo que obliga, en este caso, a la aplicación de un plan de mejora de la calidad, en forma inmediata.Trabajo académic

A Simple Microbiome in the European Common Cuttlefish, Sepia officinalis.

The European common cuttlefish, Sepia officinalis, is used extensively in biological and biomedical research, yet its microbiome remains poorly characterized. We analyzed the microbiota of the digestive tract, gills, and skin in mariculture-raised S. officinalis using a combination of 16S rRNA amplicon sequencing, quantitative PCR (qPCR), and fluorescence spectral imaging. Sequencing revealed a highly simplified microbiota consisting largely of two single bacterial amplicon sequence variants (ASVs) of Vibrionaceae and Piscirickettsiaceae The esophagus was dominated by a single ASV of the genus Vibrio Imaging revealed bacteria in the family Vibrionaceae distributed in a discrete layer that lines the esophagus. This Vibrio was also the primary ASV found in the microbiota of the stomach, cecum, and intestine, but occurred at lower abundance, as determined by qPCR, and was found only scattered in the lumen rather than in a discrete layer via imaging analysis. Treatment of animals with the commonly used antibiotic enrofloxacin led to a nearly 80% reduction of the dominant Vibrio ASV in the esophagus but did not significantly alter the relative abundance of bacteria overall between treated versus control animals. Data from the gills were dominated by a single ASV in the family Piscirickettsiaceae, which imaging visualized as small clusters of cells. We conclude that bacteria belonging to the Gammaproteobacteria are the major symbionts of the cuttlefish Sepia officinalis cultured from eggs in captivity and that the esophagus and gills are major colonization sites.IMPORTANCE Microbes can play critical roles in the physiology of their animal hosts, as evidenced in cephalopods by the role of Vibrio (Aliivibrio) fischeri in the light organ of the bobtail squid and the role of Alpha- and Gammaproteobacteria in the reproductive system and egg defense in a variety of cephalopods. We sampled the cuttlefish microbiome throughout the digestive tract, gills, and skin and found dense colonization of an unexpected site, the esophagus, by a microbe of the genus Vibrio, as well as colonization of gills by Piscirickettsiaceae This finding expands the range of organisms and body sites known to be associated with Vibrio and is of potential significance for understanding host-symbiont associations, as well as for understanding and maintaining the health of cephalopods in mariculture

Effect of a short-term HAART on SIV load in macaque tissues is dependent on time of initiation and antiviral diffusion

<p>Abstract</p> <p>Background</p> <p>HIV reservoirs are rapidly established after infection, and the effect of HAART initiated very early during acute infection on HIV reservoirs remains poorly documented, particularly in tissue known to actively replicate the virus. In this context, we used the model of experimental infection of macaques with pathogenic SIV to assess in different tissues: (i) the effect of a short term HAART initiated at different stages during acute infection on viral dissemination and replication, and (ii) the local concentration of antiviral drugs.</p> <p>Results</p> <p>Here, we show that early treatment with AZT/3TC/IDV initiated either within 4 hours after intravenous infection of macaques with SIVmac251 (as a post exposure prophylaxis) or before viremia peak (7 days post-infection [pi]), had a strong impact on SIV production and dissemination in all tissues but did not prevent infection. When treatment was initiated after the viremia peak (14 days pi) or during early chronic infection (150 days pi), significant viral replication persists in the peripheral lymph nodes and the spleen of treated macaques despite a strong effect of treatment on viremia and gut associated lymphoid tissues. In these animals, the level of virus persistence in tissues was inversely correlated with local concentrations of 3TC: high concentrations of 3TC were measured in the gut whereas low concentrations were observed in the secondary lymphoid tissues. IDV, like 3TC, showed much higher concentration in the colon than in the spleen. AZT concentration was below the quantification threshold in all tissues studied.</p> <p>Conclusions</p> <p>Our results suggest that limited antiviral drug diffusion in secondary lymphoid tissues may allow persistent viral replication in these tissues and could represent an obstacle to HIV prevention and eradication.</p