Search results for "jel:P"

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 conformación del cooperativismo en Brasil: tendencias y desafíos en el Siglo XXI

2002

The paper deals with the subject of cooperativism focusing on a view of the co-operative system in Brazil, as well as the process of formation and consolidation of the models and the influences of the different aspects of co-operative thought. We then present an analysis of the process of economic modernisation and the transformations in the co-operative system in the 70s to 90s decades, and lastly, we analyse the current tendencies and challenges for cooperativism in Brazil.

Presentación del monográfico: "Fondos estructurales de la Unión Europea: balance, reforma y perspectivas"

2000

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.

Analysis of Spatial Disparities by a Structural Equations Model

2008

This paper presents a new analytical framework for assessing spatial disparities among countries. It takes for granted that the analysis of a country’s performance cannot be limited solely to either economic or social factors. The aim of the paper is to combine relevant economic and non-economic (mainly social) aspects of a country’s performance in an integrated logical framework. Based on this idea, a structural simultaneous equation model will be presented and estimated in order to explore the direction of the causal relationship between the economic and the non-economic aspects of a country’s performance. Furthermore, an exploration of the trajectory that each country has registered over…

Does Commuting Reduce Wage Disparities?

2004

ABSTRACT  This paper shows that in the Baltic countries, commuting reduces urban-rural wage and employment disparities and increases national output. To quantify the effect of commuting on wage differentials, two sets of earnings functions are estimated (based on Estonian, Latvian, and Lithuanian Labor Force Surveys) with location variables (capital city, rural, etc.) measured at the workplace and at the place of residence. We find that the ceteris paribus wage gap between capital city and rural areas, as well as between capital and other cities is significantly narrowed by commuting in some cases but remains almost unchanged in others. Different outcomes are explained by country-specific s…

THE IMPACT OF THE FUTURE COMMUNITARIAN BUDGET ON THE COMMON AGRICULTURAL POLICY

2013

The main purpose of the Common Agricultural Policy was oriented towards production, within a short time span, due to massive subsidies from 2/3 of the communitarian budget. At this time the main objective of the Common Agricultural Policy is to reach quality, ecologic and food safety parameters, for which only 1/3 of the communitarian budget is allocated. The Common Agricultural Policy is supported by members with developed agricultural sectors, but also by states in Central and Eastern Europe, which have difficulties in this sector. The communitarian budget subsidizes the two main pillars of agriculture: "direct payments" and "rural development".

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.

Perspectives on Cluster Evolution: Critical Review and Future Research Issues

2015

The past two decades have witnessed an ever-growing scholarly interest in regional clusters. The focus of research has mainly been on why clusters exist and what characteristics “functioning” clusters hold. Although the interest in more dynamic views on clusters is not new, in recent years, however, more attention has been paid to providing better explanations of how clusters change and develop over time, giving rise to an increasing popularity of different variants of the cluster life cycle approach. This article offers a critical review of various cluster life cycle models. We discuss the key ideas and arguments put forward by their main protagonists and we identify several shortcomings –…

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…