Search results for " Cooperatives"
showing 10 items of 20 documents
Les motivations des administrateurs des coopératives : une question de gouvernance revisitée par les approches de la proximité
2016
National audience; Comprendre les motivations des acteurs de gouvernance peut contribuer à favoriser la réussite et la pérennité de l’entreprise. L’article s’intéresse aux motivations des administrateurs pour mieux appréhender ce qui les incite à exercer pleinement leur rôle et à s’impliquer pour contribuer à l’atteinte des objectifs de la société. L’étude porte sur un type spécifique d’organisation, les coopératives, dont l’engagement des membres est souvent cité comme particulièrement fort. Les approches de la proximité sont mobilisées pour analyser les quatre principales motivations identifiées chez les administrateurs des coopératives : l’envie d’accroître leurs compétences, celle de dé…
El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
2007
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and therefore the General Accounting Plan, which will have a bearing on the relatively recently approved adaptation of accounting to the cooperative sector in the form of Order 3614 / 2003 issued by the Ministry of Economy on 16 December. From the economic, financial and accounting point of view it can be seen that there are discrepancies in the criteria of the laws governing cooperatives, which in some c…
Exploring the contribution of grassroots innovations to justice: using the capability approach to normatively address bottom-up sustainable transitio…
2020
There is growing interest in the potential of grassroots innovations for the transition towards more just and sustainable societies. Nevertheless, there is lack of clear normative discussion regarding these processes. The paper strives to propose and test a framework that enables an analysis of how and in which sense specific grassroots innovation processes may be contributing to the construction of more just societies. To this end, we connect elements of the multi-level perspective on sociotechnical transitions (frequently used in the analysis of grassroots innovations) with elements of the capability approach, which offers a multi-dimensional perspective to justice. The framework is used …
Management accounting: effect on key factors of competitive success in the cooperative sector
2020
Las cooperativas cobran cada vez más relevancia por su participación en el mercado y para ser competitivas, sus directivos deben sortear las exigencias de entornos dinámicos, tomando decisiones a partir de información extensa, ambigua y cambiante. Por otro lado, se entiende a la contabilidad de gestión como la herramienta que apoya a la gerencia en este proceso, sin embargo, en la literatura no existe claridad sobre su contribución a la competitividad. En consecuencia, el objetivo es explicar la incidencia de las dimensiones de la contabilidad de gestión en los factores clave del éxito competitivo de las cooperativas multiactivas. Para ello, se desarrolla una investigación de enfoque cuanti…
Responsabilidad social empresarial en banca. Su aplicación al caso de la banca cooperativa
2018
El concepto de RSE y las dimensiones que lo componen vienen determinados por las características particulares de las empresas en cada industria o sector económico en el que operan. Esto es así por cuanto la definición de la RSE y su aplicación está condicionada a la operatividad, medición e implantación en el contexto en el cual se lleva a cabo. Por este motivo, para analizar el comportamiento de la RSE en la banca cooperativa, que es el objetivo del presente trabajo, es importante realizar un estudio sobre las implicaciones y las particularidades de ésta en el sector bancario, es decir, en el conjunto de las denominadas entidades de crédito. Los bancos cooperativos, más conocidos en España…
Transparencia y nuevas tecnologías en las Cooperativas de crédito
2004
An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The principle of transparency is based on two premises – corporate governance and business information in the framework of new technologies. This study analyses the enforcement of the new Spanish legislation on transparency in credit cooperatives from a dual perspective – that of organisational structure, and members’ rights to information and the use of new technologies.
THE SUCCESS FACTORS OF A SICILIAN MARKET-ORIENTED WINE COOPERATIVE
2014
Wine cooperatives have a long tradition in Sicily, as well as in Italy and in Europe. The objective of this paper is to reconstruct the general framework of the Sicilian wine cooperatives that still account for nearly 80% of the regional wine grapes production. In this context we examine the productive, organizational and commercial strategies of a case study: Cantine Settesoli. Founded in Menfi (Western Sicily, Italy) in 1958 on the initiative of a group of wine grape-growers, the Cantine Settesoli has developed over the decades and now represents the major bottled wine cooperative in Sicily, whose 2,135 members own 5% of Sicilian vineyards. With its four wine-making plants, a volume of gr…
Old wine in new wineskins? Understanding the cooperative movement: Catalonia, 1860-1939
2020
Different factors have been proposed to explain why in some regions there is a greater tendency to form cooperatives. The debate remains open. In this study, we look at the spread of cooperativism within Catalonia from 1860 to 1939. Catalonia was not just the leading industrial region in Spain but also where cooperatives first emerged and had a greater presence. In line with the existing evidence, we find that cooperativism spread from coastal municipalities to the hinterland. In particular, it seems that local conditions (literacy and social capital) facilitated this process, while accessibility to the transport network and neighbouring effects also played a significant role. This work was…
Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
2000
Nowadays the collaboration of private citizens in tax collection management is essential for effective tax collection. For credit cooperatives, collaborating with the State Agency for Tax Administration in tax collection management means public recognition of their ability as financial operators and their economic standing and financial management capability, as well as the possibility of providing more services for their members.
La crisi de l'agricultura mediterrània a l'Arc Mediterrani Central. Un estudi de les seues causes, propostes de solució i finançament des de l'Econom…
2011
L'agricultura mediterrània es troba en una situació de crisi, degut en part a l'especialització productiva (fruites i hortalisses) i la segmentació comarcal (comarques costaneres), al reduït tamany de les explotacions, a la competència sorgida dels països del Nord d'Àfrica i del Sudest Asiàtic i a l’elevada concentració de la demanda (empreses de distribució); la qual cosa quasi la condemna a tenir un pes testimonial dins de l'economia dels països que formen l'Arc Mediterrani Central, és a dir, el País Valencià i Catalunya. En canvi, són molt pocs els treballs que intenten aportar solucions front a aquesta situació, sobre tot, propostes de solució des de dins del sector. En aquest sentit, e…