Search results for "jel:P13"

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

2000

Las políticas públicas de igualdad en el empleo y la economía social y cooperativa

2004

There are different policies for equality in employment, different “equality plans”, different guidelines, etc. at various levels (European, national, Autonomous Community, etc.) which aim to reduce inequality between men and women in labour matters, such as wages, employment rates, etc. Measures also exist in the social economy to achieve equality between men and women because this principle is behind the cooperation or cooperative principles on which the social economy is based.

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.

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…

La economía social ¿alternativa a la gestión pública o vanguardia de la privatización de servicios? Una definición del sector de servicios de apoyo a…

2001

A number of social economy organizations with different legal forms have appeared in Spain since the eighties and have developed a growing activity in the provision of personal support services, usually in the private management of public services and occasionally in the private sector. The novelty of this type of organization, the peculiarities of their origin and business development, their uncertain future and the relevance of the experience accumulated in the short but intensive years of their existence - as well as their importance in job creation and in training professionals in social intervention - justify a detailed study of their current situation with regard to resource bases and…

Public Policies and Social Economy in Spain and Europe

2008

The article considers different economic policies likely to affect the social economy sector as an institutional sector. In a first time it sets up an analytical framework which allows to apprehend the policies contents and offers three typologies. In the light of this framework it first makes a global evaluation of policies implemented in Europe and then focuses on Spain, one of the Union countries with the highest level of development of these policies. Finally, the author evaluates the efficiency of the main measures of economic policy applied in this country.

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…