En este trabajo se analizan los conflictos entre, de un lado, la dirección-gestión en la empresa cooperativa, y de otro lado, la capacidad de tomar decisiones de los miembros de la misma en tanto que socios, aún cuando no ocupen puestos directivo-gerenciales; puestos, estos últimos, que, por...

El objetivo de este trabajo es revisar y hacer una valoración crítica del articulado de la LEE que se ocupa de la gestión económico-financiera de la EC, analizando su contenido y, consecuentemente, explicando los correspondientes mecanismos en los distintos ámbitos a los que afecta; que son...

Purpose – In recent years, an increasing interest in the participative practices of the workpeople in their companies has taken place in the European Union. Taking advantage of this situation, the purpose of this paper is to show additional evidence of the benefits from companies with majority...

In spite of the wealth of experience which co-operative societies now have behind them, they have not gained uniform recognition across Europe. Supranational authorities such as the European Commission, the UN and the ILO have highlighted the important contribution made by co-operative societies...

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...

There has been on-going debate concerning the classification of the Social Capitalof cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments;...