Search results for "jel:P"
showing 10 items of 43 documents
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…
Sectoral Transformations in Neo-Patrimonial Rentier States: Tourism Development and State Policy in Egypt
2007
This article challenges claims that liberalising state regulated markets in developing countries may induce lasting economic development. The analysis of the rise of tourism in Egypt during the last three decades suggests that the effects of liberalisation and structural adjustment are constrained by the neo-patrimonial character of the Egyptian political system. Since the decline of oil rent revenues during the 1980s tourism development was the optimal strategy to compensate for the resulting fiscal losses. Increasing tourism revenues have helped in coping with macroeconomic imbalances and in avoiding more costly adjustment of traditional economic sectors. Additionally, they provided the p…
The Prospects for the Social Economy in a Changing World
1997
Even if the ‘social economy’ has traditionally been marginalized and a subordinated form of production within capitalist societies, the economic, social, territorial and environmental problems of the present times have tended to make it a strategic instrument. This is not only because of its qualities as an economic and management instrument, but also because it is an expression of a dynamic and creative civil society. The aim of this paper is to show the potential of the social economy, the way it has been encapsulated during the postwar period and the conditions that now favour its full development. In the face of new challenges, the efficiency criterion, hitherto used to assess alternati…
Les théories de la gouvernance : de la gouvernance des entreprises à la gouvernance des systèmes nationaux
2006
(VF)L'objectif de cet article est de faire une synthèse des théories de la gouvernance. Dans la première partie sont présentées les théories micro de la gouvernance en opposant les théories cognitives aux théories diciplinaires. La seconde partie est dévolue aux théories macro de la gouvernance sur la base de la distinction entre les théories fondées sur l'appropriation de la rente organisationnelle et celles accordant un rôle dominant à la production. Cette synthèse met en évidence que la vision financière de la gouvernance n'est qu'un cas très particulier qui présente de nombreuses limites;(VA)The objective of this article is to make a survey of the different corporate governance theories…
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.
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 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…
Las peculiaridades de las secciones de crédito de las cooperativas: sus repercusiones en el caso valenciano
1999
El presente artículo tiene por objeto analizar en qué medida las especificidades jurídicas y económicas de las secciones de crédito de las cooperativas condicionan su actividad bancaria. Aunque no tengan consideración de entidades de crédito, estas secciones prestan servicios de depósito, pago y crédito a sus socios. No obstante, las limitaciones existentes para el desarrollo de la actividad crediticia y las especiales características del negocio financiero afectan de forma directa en el desarrollo de estas secciones. Esta serie de condicionantes obliga a prestar especial atención a la vigilancia de estas cooperativas, al igual que se realiza con el conjunto de empresas bancarias, a fin de …
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”.
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.