Search results for "jel:L30"

Presentación del monográfico ‘Economía social y sector no lucrativo’

2001

La economía social como enfoque metodológico, como objeto de estudio y como disciplina científica

1999

This article continues an article written by the same author and published by CIRIEC-España in 1997 (no. 25). It analyses social economy at three cognitive levels: first, as a social reality (Social Economy); second, as a scientific discipline which studies its previous reality (the science of Social Economy); third, as a methodological approach in social sciences (the approach of Social Economy). The author claims that, at these three levels, social economy becomes an alternative way of “making the economy”.

El sector no lucrativo desde el enfoque de la elección pública: Cuando la oferta no lucrativa de bienes públicos es el resultado de decisiones emanad…

2001

The voluntary supply of collective goods by nonprofit institutions has deserved little attention in the Public Choice literature, and the clasical nonprofits approach does not consider nonprofits supply as a collective decision, although individuals, either as consumers or as donors, are in the center of their theoretical constructs. In this paper we hypothesize that voluntary nonprofits' provision is a collective choice. We present a model in which the members of a community, both those who fund the nonprofits and those who do not (free riders) vote, so choosing between a political program of governmental supply and a political program of non governmental supply. Afterward, they must also …

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…

Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional

2003

In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…

Una aproximación económica a las sociedades musicales

1999

This article is a summary of the first phase of a deeper project which aim is to study the socioeconomic dimension of musical societies. To do so, after having highlighted the importance and significance of musical societies in the Valencian Community, we try to frame their complex organizational and institutional delimitation within the theory of non-profit organizations. By doing so, we are able to make explicit most of the characteristics and functions that define musical societies’ activities. Finally, from the characterization of musical societies as non-assistance multiproductive unities, we offer some descriptive notes about the productive aspects of these societies.