Non-agrocultural co-peratives and economy transformation in Cuba: politic processes and strategies

Contribution of co-operatives has been demonstrated since the 1970s as the main development line in agricultural production in Cuba. In contrast, there has been a late recognition of urban co-operatives, even if the need of transformations based on the realization of property in different territorial scenarios had been identified. The article analyses the reform processes launched since the first decade of the 21st century focusing on the nature of the initiatives fostering formation and promotion of nonagricultural co-operatives including follow up of their performance. The potential and limitations of the recent experiences are examined in order to reflect on the organizational processes and transformations from the point of view of their members. To conclude, some questions are posed about whether these co-operatives are capable of avoiding the impact of earlier employment circumstances and of developing strategies aimed at reinforcing voluntary membership and autonomy on which they are founded.

The duty of loyalty in the cooperative law. A comparative study

Among the duties of the government bodies’ members of the different entities, which are connected to the good government, the duty of loyalty must be underlined. This duty, derived from the good-faith duty, obliges to act in the interest of the entity in case of conflict of interest, and to subordinate one’s own interests, except when there is an authorisation. Loyalty duty is applicable both to managers, who must manage the entity’s interest, and to partners, according to the common purpose derived from the company contract. This duty, at the same time, includes some particular rules, referred to transparency, remuneration, prohibition of competition, self-contracting... This essay compares the regulation of the duty of loyalty and its realizations in the different Cooperative Laws in Spain, both referring to the managers and to the partners, comparing this, at the same time, with the regulation of these aspects in companies’ general legislation, an in the Spanish Corporate Enterprises Act in particular, in order to obtain a general view of the issue, a necessary basis to go more deeply into it, and suggesting some preliminary conclusions or assessments.

Organizational and financial transparency in the website of the foundations: an empirical study for Spain

Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.

El modelo del sistema viable: una referencia estratégica para el estudio organizacional del sector cooperativo chileno

The Chilean Cooperative Sector (SCCh) can be explained as a human activity system of high complexity, which seeks to maintain an independent existence, in example, be viable. From this perspective, the Viable System Model (MSV) as conceptual reference presents a real opportunity to study the organization of the cooperative sector in Chile.The central objective of the work refers to study the feasibility of SCCh in a context of sectorial organization, considering the social, legal and economic fabric of the country today.To do this, supported by a systemic methodology were performed: a characterization of the problem situation of the sector -identifying some relevant factors in the areas of market structure, legal regulations and inter cooperation-an organizational diagnosis and proposed a set guidelines for its development.From the above it is concluded that there is relevance between the characteristics of the case study theoretical and methodological approach. The methodology takes tested in other organizational practices such as VIPLAN tools, and applies the SCCh. Its contribution in the field of study is oriented around a holistic view of the organization and promotion of their viability, thereby generating an approach that delivers specific sectorial development strategies, surpassing the approximation of descriptive characterization. Thus, we provide a diagnostic model of the Chilean Cooperative Sector and propose guidelines to support their organizational development.

De la cooperativa agroalimentaria a la "learning netchain". Hacia un planteamiento teorico interorganizativo e interpersonal

Se propone un planteamiento teórico/conceptual para determinar si las relaciones interorganizativas e interpersonales de la netchain de las cooperativas agroalimentarias evolucionan hacia una learning netchain. Las propuestas del trabajo muestran que el mayor grado de asociacionismo y la mayor cooperación/colaboración vertical a lo largo de la cadena están positivamente relacionados con la posición horizontal de la empresa focal más cercana del consumidor final. Esto requiere una planificación y una resolución de problemas de manera conjunta, lo que está positivamente relacionado con el mayor flujo y diversidad de la información/conocimiento obtenido y diseminado a lo largo de la netchain. Al mismo tiempo se necesita desarrollar un contexto social en el que fluya la información/conocimiento y las nuevas ideas de manera informal y esto se logra con redes personales y, principalmente, profesionales y con redes internas y, principalmente, externas. Todo esto permitirá una mayor satisfacción de los socios de la cooperativa agroalimentaria y de sus distribuidores y una mayor intensidad en I+D, convirtiéndose la netchain de la cooperativa agroalimentaria, así, en una learning netchain.

Estudio sobre la eficacia del régimen fiscal cooperativo portugués

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

El contexto y el centro residencial para las personas adultos mayores en Colombia y España. La empresa social una alternativa para el bienestar

La protección a los adultos o personas mayores se ha convertido en una política de Estado, esto debido al creciente registro de vulneración de los derechos de los mismos. Por lo tanto, conocer estas políticas gubernamentales y sociales que se encuentran vigentes, también el actual sistema de seguridad social y su cobertura para ésta población tanto en España y Colombia, así como su contexto legal y social, además de identificar los espacios donde un adulto mayor encuentra la alternativa de vivir y compartir sus años longevos, ya sea en los llamados hogares geriátricos, residencias o centros de atención a mayores, como también el papel que las empresas solidarias juegan en la oferta y demanda de un mercado donde el segmento del adulto mayor de acuerdo a las necesidades en este contexto, genera mayores demandas de productos y profesionales especializados con sentido social. Este tejido de relaciones en pro del Bienestar hacía el adulto mayor, conlleva a presentar los resultados parciales de una investigación realizada en hogares o residencias para personas mayores ubicados en Ávila, Madrid y Santiago de Cali.

the social economy as an alternative of self employment. profile of the entrepreneur in the andalusian labour companies

This paper provides a quantitative and qualitative analysis of the profile of the entrepreneur who decides to start business through a labor society in the context of the Autonomous Community of Andalucia. Thus, first the Social Economy is presented as an important alternative to creating and promoting employment, which seeks to combine economic and social objectives in the development of activities. Subsequently, focusing on labor companies, updated its importance in the regional economy for later data and through the analysis of two samples are available, set the attributes or most significant characteristics of these entrepreneurs.

From the transformation to the bancarization of the spanishsaving banks: an analysis of the results pursued

This research arises due to the current restructuring process in which is immersed the Spanish banking sector. The above mentioned process is carried out to try to reduce the doubts on the viability of the bank companies to average and long term and to be able to return again the confidence in the sector. Though the economic and financial crisis has concerned the whole banking sector, the subsector of the Spanish savings banks is the one that has experienced a major number of integrations (articulated by means of mergers, absorptions and across Institutional Protection Schemes -IPSs-), and the one that has met submitted to the bancarization process. Considering what has been said, the present paper analyses Spanish saving banks to try to discern whether thanks to that process the objectives pursued by the bank rearrangement have been fulfilled. To do this, the evolution of some important financial variables will be studied over a long period of time (1999-2012). The results suggest that not all the savings banks have seen improved their ratios of efficiency, solvency, financial gap and social work, which indicates that there is still much to be done in order to rectify the problems affecting the studied sector.

Alternative financing instruments for Spanish cooperative

The search for funding is an ongoing task of the company, which is exacerbated, particularly in times of economic crisis, affecting also to the cooperatives. Cooperative legislation available to these entities various instruments of external financing through the issuance of securities (bonds, equity securities, special shares), to them accounts are added in participation, but without much detail in the legal texts. At work we investigate their potential, by looking, especially in those last; We seek to clarify their legal status and contrast their potential as a technical instrument, alternative for funding in the area of cooperative societies. Finally, we also see the impact of the recent Law 5/2015, of promoting business financing in the cooperative sector and ended up proposing some policy adjustments.

Determining factors of the innovative behavior of cooperatives: an analysis of the case of Castilla y León

Cooperatives have a long historical experience in the Spanish economy and have demonstrated their ability to compete against traditional firms in the market. To maintain this capability, while taking advantage of the competitive advantages associated with their idiosyncrasies as social economy enterprises, they should take into consideration that the economy is increasingly globalized and increasingly knowledge-based, especially with regards to technological content. As a consequence, the innovative capacity appears to be a key aspect in order to be able to challenge competitors. This article characterizes the innovative behavior of cooperatives in the region of Castile and Leon and analyses the internal and external factors affecting their innovative performance, based on data from a survey of 581 cooperatives. The results of the empirical analysis, which is performed by multivariate binary logistic regression on various types of innovation, lead us to identify the size of the organizations, the existence of planning, the R & D activities and the human capital as the main determining factors.

The University Programmes for Senior Citizens and their contribution of lifelong learning

The study addresses the essential features of University Programmes for senior citizens (PUM). It committed to the lifelong education through the integration of the elderly in the University. Part of the base that is learned during the entire life cycle, there is no age, no specific space for education. Learning is constructed from knowledge, abilities, skills and aptitudes that are enriched continuously. It is necessary to ensure the elderly to age in a healthy way. It calls for active ageing, effective tool against isolation and social exclusion. The aim is to discover aspects of the UNED Senior training programme that contribute to lifelong learning and satisfaction produced. The PUM are ways for the promotion of aging along with other activities aimed to enhance a creative leisure, access to culture, facilitate training on topics of interest and create a means of participation in all spheres of society. In this research has resorted to a mixed methodology. Their wealth combines the methods of quantitative and qualitative allowing us to obtain information and contrast from different perspectives. The purpose is to verify the results of the investigation. The sample consists of 639 students, 57 teachers and 15 coordinators. The results indicate that the PUM of the UNED Senior is highly satisfactory for those involved, by the adequacy between interests and expectations. Fruit of this research are the conclusions and suggestions for improvement.

How teachers of Geography and History of Secondary Education assess?

The purpose of this article is to analyse the assessment procedures and instruments used by teachers of Geography and History of Compulsory Secondary School (ESO) in the Region of Murcia (Spain). The data have been extracted implementing a survey technique proceeded by a descriptive analysis. The results show that teachers generally have a traditional conception of assessment, reflected in the fact that they think that assessment should not change when teaching strategies are changed or when they innovate. On the other hand, although they consider that is necessary to employ a variety of instruments to assess well and to prevent school failure, they still use exams as the most objective and essential instrument in the assessment, while they don’t apply continuous assessment, only tests in a continuous way. The implementation of similar research in other areas or in other subjects shows the existence of contrasts in teacher assessment practices.

El análisis de libros de texto: una estrategia metodológica en la formación de los profesionales de la educación

A pesar de la progresiva introducción de nuevos recursos en las aulas fruto del desarrollo de las TICs, el libro de texto sigue siendo uno de los materiales más utilizado y cuyo protagonismo en la configuración de la práctica escolar ha sido decisivo, por lo que debe ocupar nuestra atención en la formación inicial de los profesionales de la educación. Durante los cursos académicos 2012-13 y 13-14, hemos realizado en el marco de la asignatura de Análisis y diseño de materiales para la educación y la formación del tercer curso del grado de Pedagogía de la Universidad de Oviedo una práctica formativa de análisis de libros de texto escolares que nos ha permitido analizar contextualizadamente y desde una perspectiva teórico-práctica, cuestiones tales como: papel del profesorado en el desarrollo e innovación del currículum, papel de las editoriales en la interpretación del currículum oficial, análisis de tareas y mensajes en los manuales escolares, criterios para juzgar la calidad didáctica de los materiales, etc. El análisis cualitativo de treinta informes desarrollados por 120 estudiantes sobre diferentes libros de texto nos ha permitido identificar sus principales fortalezas y debilidades en varias dimensiones (aspectos formales, metodología, mensajes, implicaciones para la profesionalidad docente) y nos permite concluir que se trata de una experiencia formativa relevante en la formación inicial de cualquier profesional de la educación.

Alien gosd in the new epics: Noah remythologised through the ancient astronaut hypothesis in Abel's Montagut's "La gesta d'Utnoa"

Modern scientific world-view has undermined traditional myths, the functional survival of which seems to depend today in the West on a positivist justification. This would place them in the field of real History, through their study and revitalization by pseudoscientific disciplines such as the Atlantis and the ancient astronaut hypotheses. These have inspired new epic poems in (regular) verse that combine classic and/or biblical myths with a (pseudo)scientific modern world-view. For example, the critical rewriting of Noah’s myth by using the ancient astronaut hypothesis as a fictional device to produce a contemporary kind of plausibility allowed Abel Montagut to renew epic poetry, updating it also by adopting science fiction chronotopes in order to structure his fictional construction and to generate a high ethical sense for our time. Thus, his Poemo de Utnoa (1993) / La gesta d’Utnoa (1996), which has become a major classic of the literature in Esperanto thanks to its original version in this language, is a landmark of both science fiction and neo-biblical epics. This poem is written from a secular and purely literary perspective.