Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the...

As with the developments that have been taking place now that business organisations are taking on Corporative Social Responsibility activities, the marketing of financial products included in what has recently become known as socially responsible investment (SRI) has now become the order of the...

A participation company is a company in which one acquires the condition of shareholder, whether formally or informally, to play a leading role in the process which characterises any company - the production and distribution process. This type of company “embodies” the restitution of...

The information revolution and the destruction of the environment are leading to changes in society, economy and politics which can be included in the overall concept of globalization. This article analyses the influence of the two factors which are changing our civilisation in a specific area:...

La crisis económica está teniendo una importante repercusión en el tejido empresarial español, de tal forma que cada vez son menos el número de nuevas empresas que se constituyen, y más aquellas, que ya encontrándose operativas en el mercado, se ven abocadas al cierre, y a su disolución....

This paper analyses the co-operative financial structure and compares it with the structure of conventional capitalist companies, showing the advantages and disadvantages of each form of finance. At the same time, we propose a classification of the different sources of co-operative company...

This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which...

This paper studies the agricultural sector’s contribution to the creation of employment. In the first part, we explain the scope of the research: the rural environment and its evolution, which depends largely on achieving the right balance between the different European Union policies. In the...

The denominated International Norms (that are only European) of Accounting they have shown a latent problem that is not only terminological: they claim the resource consideration unaware of the heading that picks up the contributions of the partners of the cooperative societies, as it could not...