Search results for "Legal and accounting regime"
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Literacy in the cooperative sector evaluated through the reserve for cooperative education and training
2018
This study aims to evaluate the degree of legal-accounting literacy in cooperatives, having as an indicator the reserve for cooperative education and training, since this reserve is exclusive to the legal regime of cooperatives and which, due to its very specific purposes, presented itself as a mechanism that seeks to prevent or eliminate possible phenomena of illiteracy. This reserve ? which implements the cooperative principle of education, training and information ? addresses members, leaders and workers and aims to contribute to the development of the cooperative, by allowing the education of cooperators, an active membership, the professionalization of the employees and members of the …