Search results for "Opera"
showing 10 items of 8665 documents
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.
L'incidence des LBO sur la politique d'investissement et la gestion opérationnelle des firmes acquises:le cas français
2002
Cet article étudie dans quelle mesure la politique d'investissement ainsi que la gestion opérationnelle des firmes françaises reprises dans le cadre d'un leveraged buy-out (LBO) peuvent expliquer la dégradation de leur surperformance après l'opération. L'étude empirique porte sur 132 LBO réalisés en France de 1989 à 1994. Les résultats obtenus montrent qu'on ne peut expliquer la réduction anormale de la rentabilité économique de ces firmes par un effet mécanique imputable à des surinvestissements, ni par une dérive de la gestion de leurs actifs et passifs d'exploitation. En revanche, l'augmentation des frais de personnels ainsi que des consommations intermédiaires et/ou des réductions de pr…
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 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…
Panorama actual sobre la investigación en economía social y cooperativa en España desde la perspectiva estratégica
2001
Strategic Management can be applied to different sectors since each sector has different characteristics, as is the case with co-operative enterprises and the social economy. Strategic management in co-operative enterprise is necessary at the present time due to the importance of co-operatives in generating stable employment, with a view to improving management systems, preventing financial crises and adapting to changes. The present work is a study of the characterization of strategic management research in co-operative enterprises, with a definition of the conceptual framework and state of the art and an assessment of current status as a research field and main research lines. To this end…
La Dirección Estratégica en la Economía Social: utilización de herramientas de análisis estratégico en las Cooperativas
2007
Social Economy companies and Cooperatives need to improve their management capacity using strategic tools to increase their efficiency whilst at the same time maintaining their effectiveness. In increasingly competitive markets, these organizations must bring their social objectives into line with their business objectives. The social dimension, which is based on Cooperative Principles and takes the form of employee integration and corporate social responsibility, represents the goal to achieve through the development of their business dimension. This article proposes the need to adopt a strategic model based on the process of Strategic Management that is specifically designed for such comp…
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.
Managing Economic Solution for a global sustainable Development
2010
We live in an imperfect world. The poverty, the disease, the lack of education, the environmental destruction, the energy crisis, the overpopulation, the increasing consumption of resources, the deforestation and desertification, the biodiversity loss, the pollution, the emissions of greenhouse gases, the climate change, water supply, human violence etc. are all current issues. What can be done to provide adequate solutions to these problems? How to respond to these issues?
ECONOMICAL SYSTEMS - NEW TRENDS FOR APPLICATION INTEROPERABILITY
2012
Web Services and Service Oriented Architecture (SOA) registered an important increase in the past years. The aim of the Paper is to analyse the manner in which these technologies are used by the local business and how they can lead to the improvement of processes within enterprises. The paper includes the results of a study dedicated to determine the level of usage of these technologies in Romanian companies.