Search results for "cooperatives"
showing 5 items of 55 documents
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.
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…
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…
Transformative Policies for the Social and Solidarity Economy: The New Generation of Public Policies Fostering the Social Economy in Order to Achieve…
2020
The United Nations Agenda 2030 has recognized that Social Economy (SE) entities play an important role in achieving the Sustainable Development Goals (SDG). In order to maximize the impact of the SE, governments have recently deployed new policies regarding these entities. The objective is to understand the context of policy change that has allowed these policies to emerge, their main characteristics and the critical factors in their construction and implementation. Successful policy cases in Europe and Spain have been studied. Qualitative data have been collected through key policy documents, experts, and focus groups. As a main finding, the study shows that this new model of policies exhi…
Public Aid and its Allocation in Social Cooperatives in Opole Province
2017
Public aid is popularly acknowledged to be a significant source of improving the competitive position of companies in the market. Regarding the sphere of functioning of social cooperatives, appropriately addressed public aid is rightly expected to play a vital role. The article presents the forms and allocations of public aid dedicated to social cooperatives located in Opole Province. The analysis is of the descriptive character, with the use of quantitative approach. Taking account of the subject of the research, it was decided to draw relevant data from official registers, use information available in the system of public statistics and legal acts. Reaching for registered sources of data …