Search results for "Co-operatives"
showing 8 items of 8 documents
Las peculiaridades de las secciones de crédito de las cooperativas: sus repercusiones en el caso valenciano
1999
El presente artículo tiene por objeto analizar en qué medida las especificidades jurídicas y económicas de las secciones de crédito de las cooperativas condicionan su actividad bancaria. Aunque no tengan consideración de entidades de crédito, estas secciones prestan servicios de depósito, pago y crédito a sus socios. No obstante, las limitaciones existentes para el desarrollo de la actividad crediticia y las especiales características del negocio financiero afectan de forma directa en el desarrollo de estas secciones. Esta serie de condicionantes obliga a prestar especial atención a la vigilancia de estas cooperativas, al igual que se realiza con el conjunto de empresas bancarias, a fin de …
Problemática laboral de los socios trabajadores de las empresas de Economía Social: ¿socios o trabajadores?
1999
Co-operatives and labour societies are the most important organisations within the framework of Social Economy. The establishment of these societies, which create employment in the private sector with a democratic philosophy based on mutual help, has been recently boosted thanks to the support of public power. Their growing importance can be explained by three factors: the Employment Policy, the Social Policy and the productive decentralisation. As far as labour is concerned, these societies offer the following advantages: intensive use of labour, high rate of stability in employment, high levels of productivity, training and surplus re-inversion, lower rate of inflation, fewer conflicts th…
Between leader-worship and member’s democracy: The consumer co-operatives in the fascist Italy
2018
En este artículo se analiza el impacto del régimen fascista italiano en el movimiento cooperativista de consumo, tema de interés ya que supone un choque entre una cultura política antidemocrática y una cultura económica democrática. Se intenta demostrar que el régimen fascista penalizó al movimiento cooperativista de consumo de varias formas. Sin embargo, un reducido número de organizaciones constituyeron una excepción a este fenómeno y, paradójicamente, tuvieron un considerable éxito en su funcionamiento desde el punto de vista empresarial. Algunos problemas —tamaño reducido, excesiva inversión social, una visión más política que empresarial— fueron resueltos de manera frecuente por los nu…
Las secciones de crédito en el ordenamiento jurídico español
1999
A credit section is an economic and functional demarcation within a co-operative that, without having an independent juridical personality out of the co-operative it belongs, operates as a financial entity, limiting its active and passive operations to the co-operative and its members. The credit sections are recognized by all the autonomical co-operative laws and they have been especially regulated in Catalonia and the Valencian Community. The regulation contained in the Ley de Cooperativas 27/1999 (Law of Co-operatives 27/1999) clearly restricts the subjective and objective field of activity of the credit sections, but it does not limit the action sphere of co-operatives governed by the a…
La contabilidad de las cooperativas al día
2003
The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.
Economía social y sector no lucrativo: Actualidad científica y perspectivas
2001
In this paper, we intend to analyze some scientific questions of current importance in the Social Economy field and Non-profit sector. In the first place, we show the growing economical importance of this field in Europe, based on the results obtained in the last transnational study. Secondly, we try to think about the concept of non-profit as well as about the position of co-operatives and associations within the Non-profit sector, introducing some criteria of analysis. Immediately after, we study this economical field under a “social” point of view. Finally, the paper analyses the place and content of Social Economy, both business and non-profit sectors, within the limits of European publ…
El control en las empresas de trabajo asociado. Revisión crítica, desde una perspectiva de agencia, de los principales mecanismos de control, y análi…
2002
This paper analyses the repercussions of the institutional aspects of co-operatives in the decision making process, in arranging the incentive system for members, and discretionary behaviour among management. From a comparative analysis of capitalistic companies, the paper studies the nature of the hierarchical relationships present in co-operatives and reviews the control mechanisms available to them, with special emphasis on the board of directors. At the same time, lines of action are proposed that favour efficient control and reconcile the requirements of co-operative enterprises with their attributes as institutions.
El cooperativismo en la historia de la literatura económica
2003
Economic literature first turned its attention to the co-operative movement in the period of the flowering of classical political economics. From then on and to the present day, co-operatives have aroused the interest of the different currents of economic thought. In this article we review the analysis made of the co-operatives and their function in the economic system through the economic literature of the last two hundred years.