Search results for "Operative"
showing 10 items of 2781 documents
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.
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.
Medial gastrocnemius muscle fascicle function during heel-rise after non-operative repair of Achilles tendon rupture
2023
Background To better understand muscle remodelling in dynamic conditions after an Achilles tendon rupture, this study examined the length of medial gastrocnemius muscle fascicles during a heel-rise at 6- and 12-months after non-operative ATR treatment. Methods Participants (15 M, 3F) were diagnosed with acute Achilles tendon rupture. Medial gastrocnemius subtendon length, fascicle length and pennation angle were assessed in resting conditions, and fascicle shortening during bi- and unilateral heel-rises. Findings Fascicle shortening was smaller on the injured side (mean difference [95% CI]: −9. 7 mm [−14.7 to −4.7 mm]; −11.1 mm [−16.5 to −5.8 mm]) and increased from 6- to 12 months (4.5 mm …
Evaluating End-user Support : Validating the Use of Multiple Media in a CSCW Application
2006
Human-centred views on information systems are gaining more and more attention in IS community. The need to evaluate information systems from such a perspective is thus evident. In this paper, we exploit our earlier developed theoretical framework for evaluating end-user support in information systems, and demonstrate its usage in validating the use of multiple communication and collaboration media in a CSCW application. The evaluation is performed in terms of user perception in ISD process, users’ role in organizational information processing, and users’ behavioural nuances. Our study shows that a context specific theoretical framework is useful in validating the empirical results of syste…
Higher Education of Digitalized Accounting Benefits from Networked Cooperative Learning and Working Life Collaboration
2022
Cooperative learning is a structured way of small group working. The key elements are positive interdependence, individual accountability, promotive interaction, social skills and group processing. In this study, we create a new approach of networked cooperative learning, and examine how it contributes to the learning of digitalized accounting in real-life problem-solving cases. The interaction between digitalized accounting and cooperative learning has not been studied before. The data consist of qualitative and quantitative data. The qualitative data were gathered from group work, where accounting firms, their customers and students as well as teachers from two educational institutes work…
Chinese students' perceptions of cooperative learning in Finland
2015
International students from China continue to have a strong presence in European tertiary institutions, however, only a limited number of studies can be found about their learning experiences and their perceptions towards western educational practices. How Chinese students in Finland perceive cooperative learning is the focus of this study, while different education cultures between China and Finland is identified as the dominant element that may determine students’ beliefs and their choices of coping strategies when confronting challenges during cooperative learning practice. Qualitative data from 10 participants were collected through interviews conducted in Chinese. Based on participants…
SOUTH AMERICAN COLLABORATION IN SCIENTIFIC PUBLICATIONS ON LEISHMANIASIS: BIBLIOMETRIC ANALYSIS IN SCOPUS (2000-2011)
2014
Objetivos: Evaluar la producción y la red de colaboración de investigación sobre leishmaniasis en Sudamérica. Métodos: Se realizó un estudio bibliométrico usando la base de datos SCOPUS. La unidad de análisis fueron los artículos originales de investigación publicados desde el año 2000 hasta 2011, realizados sobre leishmaniasis y que incluyeron al menos un autor sudamericano. Se obtuvieron para cada artículo: nombre de la revista, idioma, año de publicación, número de autores, instituciones, países y otras variables. Resultados: 3174 artículos fueron publicados, 2.272 de ellos eran artículos originales. Se identificaron 1.160 firmas institucionales diferentes, 58 países y 398 revistas cient…