Thèses sur le sujet « Comma 3 e 73 »

La presente ricerca intende soffermarsi sulla portata della presunzione di cui agli artt. 6, comma 3 e 73, comma 1, T.U.I.R., che – come noto- prevede un meccanismo di automatica riconduzione ex lege di ogni entrata economica prodotta dagli enti collettivi societari commerciali nell’alveo del reddito d’impresa. Si tratta, in particolare, di valutare la ragionevolezza di tale modulo impositivo alla luce del formante normativo e giurisprudenziale. La ricerca si muoverà su due versanti paralleli. In primo luogo – dopo un breve excursus di diritto commerciale - si cercherà di evidenziare come la presunzione di cui agli artt. 6, comma 3 e 73, comma 1 del T.U.I.R., presenti alcuni elementi di incoerenza tali da giustificare l’opportunità di un processo di riconsiderazione in una prospettiva de jure condendo. Ci si interrogherà, quindi, in merito alla possibilità di individuare un modulo impositivo alternativo che permetta di rappresentare con più pienezza - rispetto al criterio del collegamento in forza della forma giuridica - il profilo distintivo che caratterizza gli enti collettivi commerciali rispetto alle altre figure di enti collettivi nonché, più in generale, che possa coordinarsi meglio al complessivo modello del reddito d’impresa. In secondo luogo, si indagherà in merito alla sufficienza della forma giuridica commerciale per la collocazione di ogni entrata economica nell’alveo del reddito d’impresa. Ci si soffermerà, a tale riguardo, sulla tematica dell’abuso della forma giuridica, valutando quali possano essere le conseguenze di tale patologia. Tali profili saranno analizzati alla luce del prisma offerto dall’istituto dell’interposizione, differenziando il fenomeno dell’abuso della forma giuridica a seconda che vengano in considerazione situazione di interposizione reale e di interposizione fittizia. Si formuleranno, in ultimo, alcune riflessioni tese ad approfondire i risvolti in sede di diritto punitivo connessi all’abuso della forma giuridica, prendendo in esame, in particolare, la giurisprudenza formatasi in materia di sanzioni tributarie amministrative ed in materia di confisca in sede di diritto penale.

Nel mio elaborato ho voluto analizzare la questione della pari opportunità in Germania, e di come queste siano cambiate nel corso degli anni. Partendo da un'analisi del Bürgerliches Gesetzbuch, il Codice Civile Tedesco del 1900, ho esaminato l'evoluzione dei diritti delle donne durante i diversi momenti storici che si sono succeduti (Germania guglielmina, Repubblica di Weimar, Germania Nazista), fino ad arrivare al secondo dopoguerra, che si rivelò un momento decisivo per le donne. Successivamente, mi sono concentrata sulla rivoluzione legislativa promossa dalle Madri della Costituzione, fra le quali una in particolare, Elisabeth Selbert elaborò la celebre proposta di legge "Männer und Frauen sind gleichberechtigt", ovvero "Gli uomini e le donne hanno gli stessi diritti", che gettò le basi per una nazione equa e libera. Infine, ho approfondito, attraverso ricerche in ambito prevalentemente giornalistico, la condizione della donna al giorno d'oggi in Germania, mettendo in luce diverse problematiche che, in alcuni contesti lavorativi, non rendono ancora possibile una piena parità fra i sessi.

Mestrado em Contabilidade e Administração Pública
Esta dissertação teve como objetivo analisar as práticas de accountability, a transparência e o rigor da informação na Administração Pública, em particular nas Autarquias Locais. Para o efeito, foi analisada a Lei n.º 73/2013, de 3 de setembro, de forma a avaliar o impacto que as alterações provocadas por este novo normativo deverão ter no processo de accountability. Foi utilizada uma abordagem metodológica designada por Grounded Theory, caraterizada por um estilo de pesquisa qualitativa. As questões que estiveram subjacentes nesta dissertação foram respondidas no estudo exploratório e validadas com um estudo de caso ao Município de Santa Maria da Feira. Aferimos que o mesmo cumpre com todos os termos que o novo Regime Financeiro das Autarquias Locais impõe, quer ao nível do equilíbrio orçamental, quer ao nível do endividamento. Dado que dispõe de contas auditáveis desde 2007, verificamos que desde então tem vindo a melhorar consideravelmente os seus procedimentos. Relativamente ao acesso ao Fundo de Apoio Municipal, o município não reúne as condições para aceder a esse mecanismo de assistência financeira. O novo Regime Financeiro das Autarquias Locais e das Entidades Intermunicipais é um elemento potenciador de accountability no seio das Autarquias Locais.
The purpose of this dissertation was to analyze the practices of accountability, the transparency and rigor of information in Public Administration, particularly the Local Government. To this end, the Law 73/2013, of September 3rd, in order to assess the impact that the alterations provoked by this new normative will have on accountability process. A methodical approach called Grounded Theory, characterized as a qualitative research style, was applied. The subjacent questions in this dissertation were answered in the exploratory study and validated with a case study on the Municipality of Santa Maria da Feira. We consider that the above mentioned municipality fulfils with all the terms that the new Financial Regimen of Local Government enforces, on both the budget equilibrium and debt levels. Has long as, the municipality had audited accounts since 2007, we verified that since then, they have considerably improved their procedures. Concerning the access to the Municipal Support Fund, the municipality does not meet the conditions to access that mechanism of financial assistance. The new Financial Regime of Local Government and Intermunicipal Entities is a potential element of accountability within the Local Government.

This study investigates the effect of topography in ancient city Kerkenes using Geographic Information Systems (GIS). Kerkenes, an Iron Age city located on a batholith in Yozgat province, Turkey, was chosen because of its exceptional size, short life and the availability of extensive data. Approximately seven kilometres of city wall in Kerkenes, including towers and seven gates, enclose 2.5 km²
. The research comprises topographic analysis and settlement data analysis. Elevation values collected by Global Positioning System (GPS) and 1:25000 scaled topographic maps are used to create and analyze elevation, slope and aspect maps. Basic statistics of the city wall, towers and gates are calculated and a procedure is then followed to examine the city wall, towers and gates to understand reasons for the line of the city wall, the uneven distribution of gates, the position of each individual gate, the positions and spacing of towers, and the water catchments. Advantages of the elevated site of Kerkenes for the foundation of a new capital within the region are demonstrated. The GPS data do not show statistically significant differences then the 1:25000 scaled topographic maps in regional scale, especially analyzing the elevation and slope data. Topographic analyses reveal that approximately 75% of the city wall coincides with the topographic divide which shows the city walls may serve both for urban water collection and for defence. City wall has divided into two as East section and West section by a north-south axis from the north end point of the city. There are 41 and 27 towers are detected on the West and East section, respectively. Towers on the West section are more closely spaced than the East section. There are also two and five gates in the West and East section, respectively. The East section of the city wall overlaps with the topographic divide only in the northeastern part. This situation can not be traced along the southeastern part of Kerkenes which may be the reason to include the strategically important two higher altitude areas (Kiremitlik and Kale) inside the city. The city wall in the West section, however, runs along the topographic divide which affects the number and the distribution of the towers.

This masters thesis investigates the environmental/climatic change that is thought to have brought about the economic shift and transition from Palaeolithic economic system of hunting gathering to Neolithic economic system of agriculture and domestication period around 11.000-10.000 years ago. This study uses the collected animal and plant data of the Natufian culture in the Levant region from the previous zooarchaeological and archaeobotanical literature anlyses. It shows a significant mathematical difference in the zooarchaeological assemblage measures between the Early and Late Natufian sites by calculating Economic value parameters of the Early and the Late Natufian sites, a comparison analysis was made in terms of percentage frequencies of animals site by site and between early-late periods. The result shows a significant animal food supply decrease and change-shift shown during the Younger Dryas climatic crisis times of the whole Late Natufian period sites total and early to late site by site individually, compared to whole Early Natufian period sites. It shows there is a possibility that some big-base camp Late Natufian occupation sites were better able to create coping mechanisms against food crisis/food shortage and more successfully than other Late Natufian sites during the climatic food crisis period. It shows supporting with the animal-plant data and changes in the human bones, burial practices, human teeth, diet changes and anthropological studies evidence, a big social-economic-cultural change and a huge food crisis was highly possible and humans highly possibly lived an economic crisis and an highly connected-related social-cultural crisis during the Younger Dryas in the Late Natufian times human societies.

La indumentària és un reflex de l'ideari del moment històric en què es produeix. Tot el que veiem d'ella és una porta oberta a la idiosincràsia del període, susceptible d'analitzar-se des del punt de vista social, polític i fins i tot psicològic i moral. La moda catalana del segle XV tenia unes formes pròpies que la diferenciaven de la dels altres regnes peninsulars, per als quals va ser font d'inspiració i innovació en moltes ocasions. Aquesta tesi doctoral repassa detalladament les diferents peces de roba de les dames de la noblesa a Catalunya. S'analitzaran els materials i tints amb les que van ser elaborades, així com la seva evolució estilística, a través d'il•lustracions inèdites creades en detall al llarg de la investigació per l'autora. Així mateix, es farà una anàlisi històrica, psicològic, moral i sociològic de la indumentària, com mostra la realitat de la dona del moment i com aquesta es reflectia en el seu abillament. Finalment, s'estudiaran sis obres escultòriques i pictòriques, analitzant així la simbologia i el missatge socioeconòmic després de l'elecció de peces, colors i estils amb els quals les dames van ser retratades en elles. Tot acompanyat d'il•lustracions creades per explicar la seva morfologia. S'uneixen així Il•lustració i Història de l'Art en una investigació que pretén convertir-se en un manual de fàcil ús per a qualsevol historiador que pretengui fer una aproximació històrica i artística a qualsevol peça de roba que es trobi en una obra artística catalana del segle XV.
La indumentaria es un reflejo del ideario del momento histórico en el que se produce. Cuanto vemos de ella es una puerta abierta a la idiosincrasia del período, susceptible de analizarse desde el punto de vista social, político e incluso psicológico y moral. La moda catalana del siglo XV tenía unas formas propias que la diferenciaban de la de los demás reinos peninsulares, para los cuales fue fuente de inspiración e innovación en muchas ocasiones. Esta tesis doctoral repasa detalladamente las diferentes prendas de ropa de las damas de la nobleza en Cataluña. Se analizarán los materiales y tintes con las que fueron elaboradas, así como su evolución estilística, a través de ilustraciones inéditas creadas en detalle a lo largo de la investigación por la autora. Asimismo, se hará un análisis histórico, psicológico, moral y sociológico de la indumentaria, como muestra la realidad de la mujer del momento y cómo esta se reflejaba en su atuendo. Por último, se estudiarán seis obras escultóricas y pictóricas, analizando así la simbología y el mensaje socio-económico tras la elección de prendas, colores y estilos con los que las damas fueron retratadas en ellas. Todo acompañado de ilustraciones creadas para explicar su morfología. Se unen así Ilustración e Historia del Arte en una investigación que pretende convertirse en un manual de fácil uso para cualquier historiador que pretenda hacer una aproximación histórica y artística a cualquier prenda de ropa que se halle en una obra artística catalana del siglo XV.
The clothing is a reflection of the ideology of the historical moment in which it occurs. What we see of it is an open door to the idiosyncrasies of the period, which can be analyzed from a social, political and even psychological and moral point of view. The Catalan fashion of the fifteenth century had its own forms that differentiated it from the style of the other peninsular kingdoms. For those kingdoms Catalan fashion was a source of inspiration and innovation on many occasions. This doctoral thesis reviews in detail the different clothes of the ladies of the nobility in Catalonia. The materials and dyes with which they were made will be analyzed, as well as their stylistic evolution, through unpublished illustrations created in detail throughout the investigation by the author. Also, there will be a historical, psychological, moral and sociological analysis of the clothing, as shown by the reality of the woman of the moment and how it was reflected in her attire. Finally, six sculptural and pictorial works will be studied, analyzing the symbolism and the socioeconomic message besides the choice of garments, colors and styles in with which the ladies were portrayed.All accompanied by illustrations created to explain its morphology. Illustration and Art History are united in a research that aims to become an easy-to-use manual for any historian who intends to make a historical and artistic approach to any garment that is found in the Catalan artistic world of the fifteenth century.

The aim of this study is to analyse how pupils in grade three use punctuation and howthey divide texts into sentences. The material in the study consists of 41 texts by pupils,divided into two types: narrative text and analytical text, written both by pupils withSwedish as their first language and by pupils with Swedish as their second language. Inthe study the pupils’ use of connectives and comma splices has been studied, and therelationship between graphical and syntactical sentences in the texts. The studycompares the results for narrative and analytical texts and the differences between L1and L2 pupils. The study is a follow-up of Per Ledin’s (1998) study of pupils’ use ofpunctuation in the low and intermediate levels of compulsory, and therefore the resultsof this study are compared with those obtained by Ledin. This study shows that in thisrespect L1 and L2 pupils produce texts that do not differ to any great extent. The mostprominent differences between the types of text are that the narrative texts have aclearer flow and a seemingly more logical link between sentences and clauses than theanalytical texts. The results of this study largely agree with Ledin’s results.

La investigació presenta un triple vessant de les biennals d’art en tres àmbits diferenciats, que, alhora, s’interrelacionen: el vessant historicoartístic, el sociològic i el didàctic. En el vessant historicista de les arts visuals es realitza, per primera vegada, una anàlisi global de les manifestacions artístiques, es revisen les edicions de les biennals, les obres d’art i l’evolució dels artistes que hi han participat i la seva projecció, i es fa menció especial als guanyadors dels certàmens biennals. En el vessant sociològic, s’analitza la participació de la convocatòria al concurs, la repercussió que ha tingut en l’àmbit cultural de les respectives ciutats i si ha propiciat la creació de contextos favorables, així com la Incidència social de l’impacte mediàtic a la premsa. En el vessant didàctic, s’analitza la relació entre educació i art al llarg de la història de l’educació artística, en els diferents nivells educatius, amb el centre d’atenció a la demarcació de Tarragona, i emfatitza en l’estudi del cas de les biennals del Museu d’Art Modern de Tarragona. Paraules clau: biennal, ciències socials, educació artística, demarcació Tarragona, museu, art contemporani.
La investigación analiza un triple componente de las Bienales de Arte en tres ámbitos diferenciados, que, a su vez, se interrelacionan: la vertiente histórico-artística, la sociológica y la didáctica. En el componente historicista de las artes visuales se realiza, por primera vez, un análisis global de las manifestaciones artísticas, revisando las ediciones de las bienales, las obras y la evolución de los artistas que han participado, su proyección, haciendo mención especial de los ganadores de los certámenes bienales. En el componente sociológico se analiza la participación de la convocatoria al concurso, la repercusión que ha tenido en el ámbito cultural de las respectivas ciudades y se ha propiciado la creación contextos favorables, así como la incidencia social del impacto mediático en la prensa. En el componente didáctico, se analiza la relación entre educación y arte a lo largo de la historia de la educación artística, en los diferentes niveles educativos, con el centro de atención a la demarcación de Tarragona, enfatizando en el estudio del caso de las bienales del Museu d’Art Modern de Tarragona. Palabras clave: bienal, ciencias sociales, educación artística, demarcación Tarragona, museo, arte contemporáneo.
The research analyzes a triple component of the Art Biennials focusing on three distinct, but interrelated, areas: The art-historical, the sociological and the educational aspects. In the historicist component of the visual arts, for the first time a comprehensive analysis of the artistic production is performed, reviewing the biennial editions, the work and evolution of the participating artists and the impact of their work, with specific attention to the winners of these biennial competitions. The sociological component analyzes the participation in the call of the competition, the impact it has had on the cultural environment of the respective cities, whether it has contributed to the creation of favourable contexts and, finally, the social impact of media coverage in the press. The didactic component analyzes the relationship between education and art throughout the history of art education, at different educational levels and focused on the province of Tarragona, centred on the case study biennal of the Museu d'Art Modern de Tarragona. Keywords: biennial, social sciences, art education, Tarragona, museum, contemporary art.

Fenómenos contemporáneos como lo son el desarrollo cada vez mayor de los sistemas industriales, o la globalización mundial, son algunos de los aspectos que incrementan la grave situación en la que se encuentra el conjunto de artesanos de países en vías de desarrollo como lo es México. Este panorama plantea la urgente búsqueda de estrategias que les señalen vías posibles de evolución, mejoramiento y adaptación ante los complejos problemas que les plantea esta panorámica.

La propuesta de esta tesis se ha centrado principalmente en, a partir del estudio de la nueva corriente denominada "Neoartesanado" - que se viene desarrollando desde hace varios años en países de primer mundo como lo son Estados Unidos, Japón, y varios países de Europa como lo son Cataluña, Italia, Bélgica, etc., y que ha permitido a los artesanos de estas regiones no sólo sobrevivir sino evolucionar adaptándose - identificar la serie de estrategias y elementos que les han conducido y conducen a esta positiva y notable evolución y adaptación.

Al mismo tiempo a través de un amplio estudio de campo que se ha llevado a cabo in situ de la problemática del artesano mexicano se han identificado profunda y claramente los aspectos, carencias y elementos que integran la realidad de la grave situación del artesanado en México de manera que han permitido abordar correctamente la compleja problemática. El estudio ha consistido en una serie de entrevistas que se aplicaron a artesanos de diferentes estados del interior de México, a través de las que expresaron su situación, necesidades, y carencias.

Así, por medio de estos dos estudios principalmente, se proponen en esta tesis una serie de estrategias concebidas teniendo como base las experiencias del Neoartesanado en el primer mundo y las necesidades reales de la problemática artesanal mexicana, que responden a la particular problemática mexicana y abren posibles vías de solución y mejora a la situación del artesanado en México. Nuestro objetivo para el futuro en México es conducir a la evolución y creación de una nueva cultura material que conserve una identidad mexicana aplicando nuevas tecnologías que permitan diseñar productos para la cultura mexicana contemporánea.
Contemporary manifestations such as industrial systems development that are increasing, and the current global unfolding, are some of the aspects that increment the serious situations that are passing through, the entired group of craftsman and craftswoman of the third world .

The proposal focuses on, the general study of new craftsmanship that is growing up so long ago in countries of the first world like USA, Japan, Catalunya, Italy, Belgium etc., allow them to survive and evolute by adapting new technologies, this research allow us identified the elements and strategies in its entirety that has been conducted this positive evolution.

At the same time we developed a wide range research about the serious problem are passing through the mexican craftsmen and craftswoman, helping us to understand on a better way the complexity of the problem. This research has integrated by some digital interviews to several craftsman and craftswoman ateliers.

Therefore in this research we propose some strategies adapted to mexican peculiar reality that open new routes of solving and improve the craftsman and craftswoman reality in Mexico. Our goal for the future in Mexico its to created the evolution and creation of a new mexican material culture keeping our identity and folklore, applying new technologies, but designing new products for the contemporary mexican culture.

La cultura visual del món casteller: l’art i els castells, es centra en un anàlisi d’aproximació a la visió del fet casteller. Primer des la mirada d’una acció performativa, i després des de l’anàlisi del castell com una obra d’art. Aquesta separació està plantejada per tal d’entendre, què són els castells, més enllà d’una acció en la cultura popular i quina repercussió han tingut en el món artístic. Aquest element popular estava considerat com una tradició, concentrada en la zona de Tarragona. Aquest regionalisme i el component folklòric que se li atribueix, ha provocat una baixa producció artística i una mirada crítica d’aquest sector. Tot i això, hem localitzat treballs d’artistes tant rellevants com Picasso, Anglada- Camarassa, Arranz-Bravo, Antoni Llena, entre d’altres. La justificació de la investigació és donar a conèixer, la interacció mantinguda entre el món casteller i el món de l’art. Per tal d’iniciar aquesta tesi, calia saber i conèixer els antecedents que podien existir, només en teníem dos, Daniel Ventura, un article de l’any 1981, i Antonio Salcedo de l’any 2014. A partir d’aquí vam iniciar la nostra investigació, el resultat de la qual, és la tesi que presentem. Aquesta tesi l’hem distribuït en un total de cinc capítols, on exposem una visió d’un fet que costa definir, però que ha creat, a hores d’ara, una gran expectació i afició. El primer capítol és una interpretació i justificació del fet casteller dins una visió performativa, el segon és el context de temps i espai on s’ha presentat aquesta acció. Un tercer capítol és descobrir a través de les imatges els antecedents dels castells. Un quart capítol és la mirada formal dels castells com una obra d’art. Finalment el cinquè capítol és el recull de les representacions plàstiques que hem pogut trobar. I el qüestionament de la relació entre el món de l’art i el món dels castells.
La cultura visual del mundo casteller: el arte y las torres humanas, se centra en un análisis de aproximación a la visión del hecho casteller. Primero desde la mirada de una acción performativa, y luego desde el análisis de la torre humana como una obra de arte. Esta separación está planteada para entender, que son las torres humanas, más allá de una acción en la cultura popular y qué repercusión han tenido en el mundo artístico. Este elemento popular estaba considerado como una tradición, concentrada en la zona de Tarragona. Este regionalismo y el componente folclórico que se le atribuye, ha provocado una baja producción artística y una mirada crítica de este sector. Sin embargo, hemos localizado trabajos de artistas tan relevantes como Picasso, Anglada-Camarasa, Arranz-Bravo, Antoni Llena, entre otros. La justificación de la investigación es dar a conocer, la interacción mantenida entre el mundo casteller y el mundo del arte. Para iniciar esta tesis, había que saber y conocer los antecedentes que podían existir, sólo teníamos dos, Daniel Ventura, un artículo del año 1981, y uno del año 2014 de Antonio Salcedo. A partir de aquí iniciamos nuestra investigación, el resultado de la cual, es la tesis que presentamos. Esta tesis la hemos distribuido en un total de cinco capítulos, donde exponemos una visión de un hecho que cuesta definir, pero que ha creado, a estas alturas, una gran expectación y afición. El primer capítulo es una interpretación y justificación del hecho casteller en una visión performativa, el segundo es el contexto de tiempo y espacio donde se ha presentado esta acción. Un tercer capítulo es descubrir a través de las imágenes los antecedentes de los castillos. Un cuarto capítulo es la mirada formal de los castillos como una obra de arte. Finalmente, el quinto capítulo es la recopilación de las representaciones plásticas que hemos podido encontrar. Y el cuestionamiento de la relación entre el mundo del arte y el mundo de los castillos.
The visual culture of the casteller world: art and human towers, focuses on an analysis of approach to the vision of the casteller. First from the look of a performative action, and then from the analysis of the human tower as a work of art. This separation is designed to understand, what are the human towers, beyond an action in popular culture and what impact they have had in the artistic world. This popular element was considered a tradition, concentrated in the Tarragona area. This regionalism and the folkloric component that is attributed to it has led to a low artistic production and a critical look at this sector. However, we have found works by artists as well as Picasso, Anglada- Camarassa, Arranz-Bravo, Antoni Llena, among others. The justification of the investigation is to make known, the interaction between the human tower world and the world of art. In order to start this thesis, we had to know and know the background that could exist, we only had two, Daniel Ventura, an article from 1981, and Antonio Salcedo of the year 2014. From here we started our research, the result of which is the thesis that we present. This doctoral thesis has been distributed in a total of five chapters, where we present a vision of a fact that is difficult to define, but that has created, at this time, a great expectation and liking. The first chapter is an interpretation and justification of the casteller in a performative vision, the second is the context of time and space where this action has been presented. A third chapter is to discover through the images the antecedents of the castles. A fourth chapter is the formal gaze of castles as a work of art. Finally, the fifth chapter is the collection of the plastic representations that we have found. And the questioning of the relationship between the world of art and the world of human towers.

Aquesta tesi estudia la importància de l'art per a la promoció de la resiliència en persones que es troben en situacions de vulnerabilitat i d'exclusió social en el context de la salut mental. Es concreta en dos objectius: identificar, en els relats dels subjectes que parlen de la relació entre art i resiliència, els aspectes significatius d'aquesta relació; i comprendre les dimensions rellevants de l'art i l'acció socioeducativa, que emergeixen d'aquests relats, per transferir aquests coneixements en els processos de la reinserció social dels subjectes en els contextos de vulnerabilitat i exclusió a través de la mediació artística. La investigació compta amb la revisió bibliogràfica de quatre temes fonamentals: art, resiliència, enfocaments educatius i mediació artística. La metodologia utilitzada per al desenvolupament d'aquesta investigació se centra en l'estudi de cas i treballa amb l'anàlisi de dades dins del paradigma d'investigació qualitativa. Dels resultats obtinguts de la relació significativa de l'art i resiliència han emergit tres dimensions rellevants: l'art i el creatiu, l'espai relacional i el taller de creació. Aquestes tres dimensions ajuden a comprendre les característiques de l'art i l'acció socioeducativa per a la seva transferència a través de la mediació artística.
Esta tesis estudia la importancia del arte para la promoción de la resiliencia en personas que se encuentran en situaciones de vulnerabilidad y de exclusión social en el contexto de la salud mental. Se concreta en dos objetivos: identificar, en los relatos de los sujetos que hablan de la relación entre arte y resiliencia, los aspectos significativos de dicha relación; y comprender las dimensiones relevantes del arte y la acción socioeducativa, que emergen de estos relatos, para transferir dichos conocimientos en los procesos de la reinserción social de los sujetos en los contextos de vulnerabilidad y exclusión a través de la mediación artística. La investigación cuenta con la revisión bibliográfica de cuatro temas fundamentales: arte, resiliencia, enfoques educativos y mediación artística. La metodología utilizada para el desarrollo de esta investigación se centra en el estudio de caso y trabaja con el análisis de datos dentro del paradigma de investigación cualitativa. De los resultados obtenidos de la relación significativa del arte y resiliencia han emergido tres dimensiones relevantes: el arte y lo creativo, el espacio relacional y el taller de creación. Estas tres dimensiones ayudan a comprender las características del arte y la acción socioeducativa para su transferencia a través de la mediación artística.
This thesis analyses the importance of art for the promotion of resilience in people experiencing vulnerability and social exclusion in the context of mental health. This is specified in two main objectives: to identify the meaningful aspects in the art-resilience relationship in the stories of the individuals who report about this relationship; and to apprehend the relevant dimensions of art and socio-educational intervention inferred from these stories in order to transfer that knowledge to the processes of social rehabilitation of individuals by means of art mediation. The research includes a bibliographic review of four fundamental themes: art, resilience, educational approaches and art mediation. The methodology used for conducting this research focuses on the case study and works with data analysis within a qualitative research framework. From the results obtained in the analysis of the art-resilience relationship, three meaningful dimensions have emerged: art and creativity, the relational space and the art workshop. These three dimensions help us understand the features of art and socio-educational intervention and apply them by means of art mediation.

Els pessebres instal·lats a la plaça de Sant Jaume de Barcelona l’any 2004 i a la plaça de l’Ajuntament de Terrassa l’any 2009 han fet sorgir una sèrie de reflexions que centrem en dos eixos. D’una banda, sobre quina ha de ser la presència de simbologia religiosa a l’espai públic en una societat com l’actual, que està tan marcada alhora per la secularització i per la diversitat cultural i religiosa. De l’altra, una reflexió centrada sobre les possibilitats d’innovació en el llenguatge religiós i especialment en el llenguatge artístic del pessebrisme. L’anàlisi dels esmentats pessebres basat en un exhaustiu treball de camp que s’ha centrat en observar les reaccions que van provocar, ens ha portat a constatar la importància del pessebre com a símbol dominant enmig de tota la simbologia ritual de Nadal, símbol que pel seu caràcter arquetípic forma part de l’imaginari de persones molt diverses. També hem vist que el fet de voler expressar preocupacions i valors quotidians a través de la representació del naixement és una realitat tan antiga com les mateixes representacions, així doncs, no podríem considerar cap innovació el fet de fer parlar al pessebre sobre el món contemporani. L’espai públic reuneix les condicions per ser un lloc ideal per a la innovació del llenguatge religiós vinculat a les tradicions. El pessebre, com que és una forma d’autorepresentació, quan s’exposa en un espai compartit i divers pot accentuar aquesta vessant per vincular-se millor amb els receptors. La construcció del pessebre ha estat tradicionalment un moment d’enfortiment de vincles entre les persones, així doncs, si els pessebres públics aprofiten aquesta característica poden esdevenir elements idonis per a la cohesió social. La cultura popular està en un constant procés dinàmic i el pessebrisme no n’és una excepció. Hem vist com en altres moments de la història s’ha produït una dialèctica sobre com havia de ser concebut un pessebre. La idea màgica del “pessebre com Déu mana” que apareix en molts comentaris no és res més que una idealització. La cultura avança gràcies a aquestes situacions controvertides, que en un principi són rebutjades pels qui constitueixen els nuclis hegemònics de la cultura i que, posteriorment, són acceptades i assimilades pels mateixos que abans les havien rebutjades. En el pessebrisme també hem constatat aquesta dinàmica.
Los pesebres instalados en la plaza de Sant Jaume de Barcelona en 2004 y en la plaza del Ayuntamiento de Terrassa en 2009 han suscitado una serie de reflexiones que hemos centrado en dos ejes. Por un lado, sobre cuál debe ser la presencia de simbología religiosa en el espacio público en una sociedad como la actual, que está marcada a la vez por la secularización y por la diversidad cultural y religiosa. Y por el otro, una reflexión centrada sobre las posibilidades de innovación en el lenguaje religioso y especialmente en el lenguaje artístico del belenismo. El análisis de dichos pesebres, basado en un exhaustivo trabajo de campo que se ha centrado en observar las reacciones que provocaron, nos ha llevado a constatar la importancia del pesebre como símbolo dominante en medio de toda la simbología ritual de Navidad, símbolo que por su carácter arquetípico forma parte del imaginario de personas muy diversas. También hemos visto que el hecho de querer expresar preocupaciones y valores cotidianos a través del Nacimiento es una realidad tan antigua como las propias representaciones, así pues, no podríamos considerar ninguna innovación el hecho de hacer que el pesebre hable sobre el mundo contemporáneo. El espacio público reúne las condiciones para ser un lugar ideal para la innovación del lenguaje religioso vinculado a las tradiciones. El pesebre, por ser una forma de auto representación, cuando se expone en un espacio compartido y diverso puede acentuar esta vertiente para vincularse mejor con los receptores. La construcción del belén tradicionalmente ha sido un momento de fortalecimiento de vínculos entre las personas, así pues, si los pesebres públicos aprovechan esta característica pueden convertirse en elementos idóneos para la cohesión social. La cultura popular está en un constante proceso dinámico y el belenismo no es una excepción. Hemos visto como en otros momentos de la historia se ha producido una dialéctica sobre cómo debía ser concebido un pesebre. La idea mágica del "pesebre como Dios manda" que aparece en muchos comentarios no es más que una idealización. La cultura avanza gracias a estas situaciones controvertidas, que en un principio son rechazadas por quienes constituyen los núcleos hegemónicos de la cultura y que, posteriormente, son aceptadas y asimiladas por los mismos que antes las habían rechazado. En el belenismo también hemos constatado esta dinámica.
The nativity scenes set up in Sant Jaume Square, Barcelona, in 2004 and in front of the Town Hall in Terrassa, in 2009, gave rise to a series of reflections which focused on two axes. The first of these was the kind of religious symbols which should be visible in public spaces in our current society, characterized by its secularization and its cultural and religious diversity. The second of these reflections centred on the possibility of renewing religious language and especially, on the artistic language of the nativity scene. Exhaustive observation of how people reacted to nativity scenes and the following analysis of these reactions led us to observe how significant the nativity scene is as a dominant symbol in the ritual symbology of Christmas. This is because its archetyal character forms part of people’s collective imagination. In addition, we observed that the desire to express daily concerns and values through the nativity scene is as old a tradition as the scenes themselves, so we cannot consider expressing the nativity scene in modern terms as an innovation. Public space brings together the elements that make it an ideal place for renewing religious language based on traditions. As the nativity scene is a representation of ourselves, when exhibited in a shared and diverse setting, it can enhance the feelings of visitors. Furthermore, building the nativity scene has traditionally been a moment to strengthen ties between people. Similarly, if public nativity scenes take advantage of this characteristic, they provide the ideal elements for social cohesion. Popular culture is constantly changing and the nativity scene is no exception. We have observed the dialogue that has existed on how the nativity scene should be conceived at other moments in history. The magical idea of ‘a nativity scene worthy of God’ that appears in many comments is no more than an idealization. Culture moves forward thanks to controversial situations, which are initially rejected by those who make up the hegemonic nuclei of culture. These changes, in turn, are accepted and assimilated a posteriori by the very people who had previously rejected them. We also observed this precise dynamic in the case of nativity scenes.
Les crèches de Noël installés dans la place de Sant Jaume de Barcelone en 2004 et dans la place de l’Ajuntament de Terrassa en 2009 ont permis d’étudier des points de vue différents, mais aussi réfléchir sur deux thèmes principaux. Tout d’abord, méditer sur la présence des symboles religieux dans les espaces ou lieux publics, aujourd’hui, dans une société fortement marquée par la sécularisation et la diversité culturelle et religieuse. D’autre part, réfléchir sur les possibilités d’innovation du langage religieux, en particulier du langage artistique du « pessebrisme ». L’analyse et le travail exhaustif sur le terrain, à partir de l’observation des réactions provoquées chez le spectateur, permettent constater l’importance de la crèche, comme un symbole déterminant et fondamental, au milieu de tout le symbolisme rituel de Noel, qui fait partie de l’imaginaire. Nous avons également constaté, que le fait de vouloir exprimer des malaises ou des valeurs quotidiennes, à travers la représentation de la Nativité est une réalité aussi vieille que les mêmes représentations. L’espace public réuni donc les conditions nécessaires pour innover le langage religieux. La crèche, lorsqu’elle est exposée dans un espace divers, peut accentuer cet aspect communicatif. « Faire la crèche », a été considéré pendant longtemps, un moyen de renforcement des liens entre générations. Ainsi donc, les crèches installées dans un lieu public peuvent devenir des éléments fondamentaux pour permettre une cohésion sociale. La culture populaire est dans un constant processus de changement, et la crèche ne fait pas exception. Nous avons vu comme tout au long de l’histoire du « pessebrisme » il y a eu ceux, qui avec une mentalité plus ouverte, proposaient des argumentations vers une évolution moins « canonique » que la traditionnelle. L’idée de faire la crèche stéréotypée, « comme Dieu le veut », qui apparaît dans de nombreux commentaires ce n’est qu’une idéalisation. La culture progresse en détriment d’autres situations controversées, le plus souvent dans un rejet, c’est-à-dire de la manière dont elle est implémentée. Et de la même façon, que plus tard, elles seront acceptées, dans le « pessebrisme » on a constaté la même dynamique.

Il lavoro si compone di tre Capitoli, il secondo dei quali è articolato in due Sezioni. La tesi ha ad oggetto la ricostruzione della disciplina dei modelli di amministrazione disgiuntiva e congiuntiva nella società a responsabilità limitata (art. 2475, 3° comma, c.c.), introdotti per la prima volta dalla riforma del diritto societario del 2003. Si tratta di una delle novità più significative della riforma in tema di s.r.l., che ha posto fine all’annoso dibattito sorto nell’ordinamento previgente, ma che solleva una serie di problemi interpretativi e sistematici. Ed infatti, la legge si limita a sancire il possibile ricorso ai due modelli alternativi in discorso, ma omette di regolarne espressamente il funzionamento, rinviando sic et simpliciter alle norme in tema di società personali (artt. 2257 e 2258 c.c.). La natura “indiscriminata” del rinvio in parola, tuttavia, non implica un’applicazione pedissequa di tutte le disposizioni contenute nelle richiamate norme sulle società di persone. È, infatti, compito dell’interprete individuare le regole dell’amministrazione congiuntiva e disgiuntiva nella s.r.l., adattando le norme previste in tema di società di persone alle caratteristiche tipologiche della nostra società. A questa indagine è dedicato il Primo Capitolo («L’adozione statutaria di modelli “alternativi” di gestione e i vincoli tipologici della s.r.l.»), dove sono analizzati i vincoli di sistema derivanti dal rispetto delle caratteristiche tipologiche della nuova s.r.l., che condizionano i soci nell’adozione statutaria dei modelli alternativi di gestione. A tale scopo, rilevano in particolare gli artt. 2475, 5° comma e 2479, 1° comma, c.c. La prima norma fissa il principio della necessaria competenza dell’«organo amministrativo» (da intendersi come organo cui è affidata la funzione gestoria nel suo complesso). La seconda disposizione si rivela, invece, decisiva per chiarire il riparto di competenze gestorie-deliberative tra soci ed amministratori. Dalla combinazione delle due regole è possibile individuare la differenza di fondo tra s.r.l. e società personali, che consiste nella indefettibilità dell’organizzazione corporativa (sia pure attenuata) nella s.r.l., ossia la necessaria presenza della dualità di organi soci-amministratori, con conseguente confutazione delle tesi della c.d. assemblea amministratrice e del socio-amministratore. Il capitolo si chiude con la disamina dei limiti all’autonomia privata nella configurazione della funzione gestoria nella s.r.l. Ci si chiede, cioè, se i sistemi “alternativi” di gestione della s.r.l. consistono solo nell’amministrazione congiuntiva o disgiuntiva, oppure sono ammissibili ulteriori regimi gestori statutari non predeterminati dal legislatore. A tale proposito, mentre si ammette l’introduzione di regimi misti o ibridi, si nega l’estensione dei modelli monistico e dualistico previsti in tema di società per azioni. Il Secondo Capitolo («La fattispecie. I sistemi di amministrazione disgiuntiva e congiuntiva») è dedicato alla ricostruzione della fattispecie, chiarendo gli adattamenti imposti alle tradizionali regole di funzionamento dei moduli di gestione disgiuntiva e congiuntiva (finora propri delle sole società personali) a seguito dell’innesto nel terreno normativo della s.r.l. Per quanto riguarda l’amministrazione disgiuntiva (art. 2257 c.c.), il singolo amministratore è legittimato a compiere da solo tutti gli atti di gestione, senza dover richiedere il consenso o il parere degli altri amministratori finché non sia esercitato il diritto di opposizione da parte di altro amministratore. Nella s.r.l. è del tutto compatibile la disciplina del diritto di opposizione; mentre adattamenti sono necessari a proposito della decisione dei soci sull’opposizione (in particolare, per il computo della maggioranza, va disapplicato il criterio della maggioranza per quote di interesse ex art. 2257, 3° comma, perché vale il principio generale del voto in misura proporzionale alla partecipazione sociale, di cui all’art. 2479, 5° comma). Inoltre, i soci di s.r.l. possono introdurre in via statutaria modalità di risoluzione del conflitto gestorio innescato dall’amministratore con l’esercizio dello ius prohibendi, alternative alla decisione dei soci sull’opposizione ex art. 2257, 3° comma, desunte dalla disciplina della s.r.l. In particolare, si possono prevedere: a) la decisione dei soci “su sollecitazione” ex art. 2479, 1° comma, c.c.; b) il diritto particolare del singolo socio ex art. 2468, 3° comma; c) la c.d. amministrazione arbitrata ex art. 37 d.lgs. 5/2003. Anche in relazione al regime giuridico dell’atto compiuto dal singolo amministratore in violazione della disciplina sull’opposizione, prevale la disciplina della s.r.l. in tema di rappresentanza (art. 2475-bis), per cui la società sarà vincolata dall’atto compiuto dall’amministratore infedele con il terzo contraente, anche se consapevole dell’opposizione, fatta eccezione il solo caso dell’opponibilità della exceptio doli. Come nelle società di persone, anche nella s.r.l. si deve infine escludere che in capo all’amministratore in regime disgiunto vi sia un obbligo di preventiva informazione. L’amministrazione congiuntiva (art. 2258 c.c.) si caratterizza per il fatto che la pluralità di amministratori deve per legge necessariamente concorrere (all’unanimità o a maggioranza) per l’adozione dell’atto di gestione. Mentre le regole di funzionamento dell’amministrazione congiuntiva all’unanimità non subiscono nella s.r.l. variazioni rispetto alle regole delle società di persone, adattamenti sono necessari a proposito del sistema di amministrazione congiuntiva a maggioranza. Ed infatti, non opera il criterio di calcolo “per quote di interesse” (art. 2258, 2° comma), perché bisogna applicare la regola del computo “per teste”. È invece del tutto compatibile il correttivo previsto dall’art. 2258, 3° comma: ossia l’azione disgiunta del singolo amministratore in caso di pericolo di danno per la società. Particolarmente complesso si presenta, poi, il regime dell’atto gestorio compiuto dal singolo amministratore in regime congiunto, da coordinare con la disciplina della rappresentanza della s.r.l. (art. 2475-bis). Infine, da un punto di vista sistematico, va ribadita la differenza tra amministrazione congiuntiva e consiglio di amministrazione a collegialità c.d. attenuata (art. 2475, 4° comma). Oggetto del Terzo Capitolo («La disciplina della funzione gestoria. Questioni comuni ai due modelli alternativi di amministrazione») è l’individuazione della disciplina legale (sia pure in larga misura dispositiva) applicabile alla s.r.l. che abbia adottato uno dei modelli in esame, passando in rassegna una serie di problemi comuni, i quali hanno ragione di porsi in entrambi i sistemi di amministrazione alternativi. Vengono qui analizzate le modalità di assunzione delle decisioni nelle materie riservate all’organo amministrativo ex art. 2475, 5° comma (progetti di bilancio, progetti di fusione e scissione, aumento delegato del capitale sociale) quando la s.r.l. abbia optato per il modello disgiuntivo o congiuntivo. Si passa, poi, ad esaminare il problema della delega di poteri gestori nella s.r.l., ritenendo ammissibile il ricorso alla delega nel sistema congiuntivo (eccetto che nelle materie ex art. 2475, 5° comma) e negandolo nel modello disgiuntivo. Ampio esame è dedicato al tema della responsabilità degli amministratori di s.r.l., evidenziando le particolarità di disciplina derivanti dall’adozione di uno dei modelli alternativi per quanto concerne sia il criterio di diligenza, sia il vincolo di solidarietà e l’esenzione da responsabilità (assenza di colpa e modi di manifestazione del dissenso). Segue un paragrafo dedicato a taluni aspetti della nomina e della revoca degli amministratori nei due modelli alternativi. Sono, quindi, affrontati la questione del passaggio dall’uno all’altro modello di amministrazione e taluni problemi circa il funzionamento dei sistemi alternativi di gestione derivanti dalla nomina di altra s.r.l. come amministratore. L’indagine si chiude con la disamina, nell’ultimo paragrafo, della questione delle interferenze tra i modelli alternativi di amministrazione e circolazione (ed altre vicende) della partecipazione sociale. L’intera indagine è sviluppata sulla scorta dell’esame dell’esperienza comparatistica, mettendo in luce analogie e differenze con gli ordinamenti stranieri. Il confronto è particolarmente significativo con la Germania e la Spagna, dove i tipi societari corrispondenti alla nostra s.r.l. (Gesellschaft mit beschränkter Haftung: GmbH; Sociedad de Responsabilidad Limitada: SRL) già da tempo hanno sperimentato forme personalistiche di gestione sociale (Gesamtgeschäftsführung: § 37 GmbHG; art. 57.1 LSRL: varios administradores que actúen solidaria o conjuntamente), introdotte in via statutaria ed alternative al modello legale di stampo capitalistico. In altri Paesi, per converso, la legge affida la gestione della s.r.l. ad un apposito organo amministrativo, che la esercita in modo disgiunto, come in Francia (“gérance plurale” nella Société à responsabilité limitée: SARL) e in Belgio (“gérance individuelle” nella Société privée à responsabilité limitée: SPRL); oppure direttamente ai soci in maniera congiunta (Svizzera: Gesellschaft mit beschränkter Haftung: GmbH). Infine, nei Paesi di Common Law si assiste alla contemporanea presenza di due modelli organizzativi, uno capitalistico e l’altro di stampo personalistico [Stati Uniti: la close corporation e la limited liability company (LLC); Regno Unito: la private company e la limited liability partnership (LLP)].
The alternative models of administration in the Italian limited liability company. Thesis of Dr. Emanuela Fusco. The work consists of three Chapters, the second of which is divided into two Sections. The thesis relates to the reconstruction of the discipline of the models “disjunctive” and “conjunctive” of administration in the Italian limited liability company – S.r.l. – (Article 2475, 3rd paragraph, cod. civ.), introduced for the first time by the Italian reform of company law of 2003. This is one of the most significant reform about the S.r.l., which put an end to the long debate arose into previous law, but that raises interpretative and systematic problems. In fact, the Act merely sets out the possible use of two alternative models, but fails to explicitly regulate the operation, purely and simply by referring to the rules regarding partnership (Art. 2257 and 2258 cod. civ.). The indiscriminate nature of this cross-reference, however, does not mean slavish application of all provisions contained in the retrieved rules on partnerships. Indeed, it is the task of the interpreter to identify the mechanisms of conjunctive and disjunctive governance in the S.r.l., adapting the rules provided for the partnerships with the typological characteristics of our society. This survey is devoted the First Chapter («The adoption of alternative conventional models of administration and the typological constraints in the S.r.l.»), in which are analyzed the systemic constraints arising from compliance of the typological characteristics of the new Italian Ltd (S.r.l.), that affect the members in adopting the statutes of alternative models of management. To this end, points out in particular Art. 2475, 5th paragraph, and 2479, 1st paragraph, cod. civ. The first provision establishes the principle of the necessary competence of the «administrative organ» (understood as the organ entrusted with the handler function as a whole). The second provision, instead, is revealed crucial to clarify the division of powers between members and administrators about deliberative and managerial skills. By combining the two rules we can identify the basic difference between S.r.l. and partnerships, which consists in the indefectibility of corporative organization (albeit attenuated) in the S.r.l., that is the necessary presence of the duality of organ “members- administrators”, resulting in refutation of the argument of so-called “assembly-administrator” and “member-administrator”. The chapter closes with a discussion on the limits on freedom in the configuration of the handling function in the S.r.l. Namely, the question arises if the alternative systems of management in the S.r.l. are only “disjunctive” and “conjunctive” administration, or if are eligible for additional conventional schemes not predetermined by the legislature. In this regard, while we admit the introduction of mixed or hybrid regimes, we deny the extension of monistic and dualistic models envisaged on the companies (S.p.a.). The Second Chapter («The case. Disjunctive and conjunctive systems of administration») is dedicated to the reconstruction of the case, explaining the adjustments required to the traditional rules of operation of the disjunctive and conjunctive management modules (so far used only for partnership) following graft in the legal rules of S.r.l. Regarding the disjunctive administration (Art. 2257 cod. civ.), the individual administrator is entitled to do alone all acts of management, without requiring the consent or advice from other managers until another administrator exercises the right of opposition. In the S.r.l. is entirely consistent discipline of the right of opposition, while adaptations are needed about the decision on opposition by the members (especially for the computation of the majority, is inapplicable to the criterion of majority for “quota of interest” under art. 2257, 3rd paragraph, because it applies the general principle of the vote in proportion to social participation, by Art. 2479, 5th paragraph). Moreover, the members of S.r.l. can introduce as a conventional method for resolving the conflict triggered by managers with the exercise of the ius prohibendi, alternative to the decision on the opposition of members under Art. 2257, 3rd paragraph, drawn from the discipline of S.r.l. In particular, it can provides: a) the decision of the members “on solicitation” under Art. 2479, 1st paragraph, cod. civ.; b) the special right of the individual member under Art. 2468, 3rd paragraph, cod. civ.; c) the so-called “arbitrated administration” under Art. 37 D.Lgs. 5/2003. Even in relation to the legal regime of the act performed by a single administrator in violation of the rules on the opposition, prevails the discipline of the S.r.l. about representation (Article 2475-bis), so the company will be bound to the act accomplished by the infidel administrator with the third, although aware of the opposition, except the only case of the exceptio doli. As in the partnerships, even in S.r.l. it should finally be excluded that in-chief disjoint administrator there is a requirement of prior information. The conjunctive administration (Art. 2258 cod. civ.) is characterized by the fact that the unanimity or majority of directors necessarily by law must contribute to the adoption of the handler act. While the rules of functioning of the conjunctive administration by unanimity do not suffer in the S.r.l. variations compared to the rules of partnership, adjustments are instead needed about the system of conjunctive administration by majority. And in fact, does not operate the method of calculation for “quote of interest” (Art. 2258, 2nd paragraph), because you have to apply the rule of computation for “head”. However, it is fully compatible the corrective provided by Art. 2258, 3rd paragraph: that is the separated action of the single administrator in case of danger of harm to company. Then, particularly complex is the discipline of the act carried out by the individual administrator in scheme of conjunctive administration, to be coordinate with the discipline of representation of the S.r.l. (Art. 2475-bis). Finally, from a systematic point of view, it should be emphasized the difference between conjunctive administration and board of directors, which decides with collegiality so-called “attenuated” (Art, 2475, 4rd paragraph). Object of the Third Chapter («The discipline of management function. The questions common to the two alternative models of administration») is the identification of the legal discipline (albeit largely dispositive) applicable to Italian Ltd (S.r.l.), which has adopted one of the models under consideration, examining a series of common problems, which arise in both management alternatives systems. Here are analyzed the procedures for taking decisions in matters "reserved" to the administrative organ under Art. 2475, 5th paragraph (draft budget, draft of mergers and divisions, delegate increase of the capital) when the S.r.l. has opted for the models disjunctive or conjunctive. We pass, then, to examining the issue of delegation of managers powers in the S.r.l., considering admissible the use of delegation in the conjunctive system (except in the matters under Art. 2475, 5th paragraph) and denying the same use in the disjunctive model. Broad review is devoted to the topic of responsibility of the directors of the S.r.l., highlighting the peculiarities of discipline arising from the adoption of one of the alternative models in relation both to the standard of duty of care, both to the bond of solidarity and to exemption from liability (guilt absence and modes of expression of dissent). Follows a section devoted to certain aspects of the appointment and removal of directors in the two alternative models. Then, are examined the issue of switching between administration models and also some problems about the functioning of alternative management arising from the appointment of another S.r.l. as administrator. The research closes with the discussion, in the last paragraph, about the question of interference between the alternative models of management and the circulation (and other events) of the social participation. The whole thesis is developed on the basis of the examination of the comparative experience, highlighting similarities and differences with foreign law. The comparison is particularly significant with Germany and Spain, where the types corresponding to our S.r.l. (Gesellschaft mit beschränkter Haftung: GmbH; Sociedad de Responsabilidad Limitada: SRL) have long experimented personalistic forms of social management (Gesamtgeschäftsführung: § 37, GmbHG; varios administradores que actúen solidaria or conjunta: Art. 57.1, LSRL), which was introduced conventionally as alternatives to the legal model of capitalist type. In other countries, conversely, the law entrusts the management of the S.r.l. to an appropriate administrative organ that exercises disjunctively, as in France (“gérance plural” in the Société à responsabilité limitée: SARL) and Belgium (“gérance individuelle” in the Société privée à responsabilité limitée: SPRL), or directly to the members conjointly (Switzerland: Gesellschaft mit beschränkter Haftung: GmbH). Finally, in USA and UK there is the simultaneous presence of two organizational models, the one in capitalist-style and the other in personalist-style [United States: close corporation and limited liability company (LLC), United Kingdom: private company and limited liability partnership (LLP)].