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.

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.

Factores determinantes del uso de Internet en la comercialización del aceite de oliva. Análisis del sector en Cataluña

Las cooperativas son entidades con una gran presencia económica y social en España, y tienen una gran influencia en la economía rural de las zonas donde están ubicadas. El principal objetivo del presente trabajo es el análisis del uso de las nuevas tecnologías por parte de las cooperativas agroalimentarias, centrándose en las productoras de aceite de oliva para determinar los principales factores que condicionan su comportamiento en la Red. En el presente estudio se analizan sus sitios web y se determina qué tipo de información aporta, tanto datos generales como datos de comercialización. A partir de los resultados obtenidos, se busca la relación que pueda existir entre el tamaño de la cooperativa, su actividad exportadora o la actividad de comercio electrónico con la presencia online, mediante una regresión logística. De esta manera podremos conocer si realmente la implantación de nuevas tecnologías en las cooperativas permite desarrollar una óptima actividad económica.

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.

Social economy and economic crisis in the basque country abstract

This article examines the socio-economic evolution of the social economy sector in the Basque Country during the 2008-2014 period of economic crisis. Data have been obtained within a framework of collaboration between university, Basque Government and private sector of the social economy. The results suggest that such entities have evolved better, both in terms of number of enterprises and employment, than the general economy of the Basque Country, while the context of public policies aimed at social economy has worsened over the years. However, in economic terms (measured through the Gross Value Added generated), they have not been able to cope with the crisis in equal conditions to the general economy. The main contribution of this research lies in that, unlike similar studies, it discusses the evolution of the whole sector of the social economy, taking as reference a broad period of the current economic crisis.

The influence of gender in the direction of Spanish cooperative societies on profitability and indebtedness: an empirical analysis

In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

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.

The Spanish social tariff and renewable energy cooperatives: situation and perspectives

Social tariffs are, along with transfer payments and energy efficiency measures, an instrument to alleviate energy poverty. The name of the Spanish social tariff is “bono social”, and it was established in 2009. To qualify for bono social, the electricity consumer should meet any of the socioeconomic requirements stipulated by law and contract the electricity supply with a “comercializadora de referencia”, companies that are required to offer the bono social by law.Renewable energy cooperatives, a recent phenomenon in Spain, are not comercializadoras de referencia, so they are not obliged to offer the bono social. This does not mean there are no cooperative members at risk of energy poverty or vulnerable consumers.This study has two objectives. The first is to sketch the socioeconomic profile of members of the renewable energy cooperatives. The second is to analyze if these members are entitled to the bono social, or would be to other subsidized prices with different requirements to those of the bono social.For this purpose, we conducted a survey to members of the largest renewable energy cooperative in Spain, Som Energia. The results show that the members of renewable energy cooperatives are exposed to energy poverty risk, although its reach depends on the definition of vulnerable consumer.

El significado de la prosopopeya de las Leyes en el "Critón" de Platon

El objeto de este trabajo es realizar un estudio iusfilosófico sobre la aparición de las Leyes (nómoi) personificadas de Atenas en el Critón de Platón. La prosopopeya de las Leyes resulta ser un aspecto central para poder comprender la obra, ya que éstas entablan un diálogo imaginario con Sócrates en el cual instalan diversos argumentos filosóficos para fundamentar la autoridad de la pólis. A los fines de identificar el valor argumentativo de este recurso en la obra, analizaré el significado del nómos en la Atenas del siglo V a. C. y la naturaleza de las Leyes en el contexto general del diálogo. Se busca demostrar la importancia que tienen aquéllas para explicar la decisión de Sócrates de beber la cicuta.

Averroes y las cosas justas por naturaleza

En su comentario a la Ética a Nicómaco, Averroes se ocupó del pasaje donde Aristóteles distingue entre las cosas que son justas por naturaleza y aquéllas que lo son en virtud de la ley (V, 7 1134b18-1135a5). Su comentario es particularmente breve, pero plantea algunas dificultades importantes, como su alusión a un derecho naturale legale, que, según Leo Strauss, vendría a ser simplemente un derecho positivo de aceptación general. En este artículo se busca caracterizar lo justo natural y lo justo positivo en el comentario de Averroes y mostrar el alcance de la variación de los criterios propios de la justicia positiva.

The Architecture of Seduction: An Analysis on Digital Architectures within Consumer Society

Currently new digital tools used in architecture are often at the service of a conception of architecture as a consumer society’s cultural good. Within this neoliberal cultural frame, architects’ social function is no longer seen as the production of urban facts with sense of duty, but as a part within the symbolic logic that rules the social production of cultural values as it was defined by Veblen and developed by Baudrillard. As a result, the potential given by the new digital tools used in representation has shifted from an instrument used to verify a built project to two different main models: At the one hand the development of pure virtual architectures that are exclusively configured within their symbolic value as artistic “images” easily reproducible. On the other hand the development of all those projects which -even maintaining their attention to architecture as a built fact- base their symbolic value on the author’s image and on virtual aesthetics and logics that prevail over architecture’s materiality. Architects’ sense of duty has definitely reached a turning point.

El diagnóstico de la crisis de la cultura en España: del recorte público a la crisis sistémica

Desde su invención en los años cincuenta, la política cultural ha sido objeto de análisis y reflexión por parte de las ciencias sociales. No obstante, en España presenta una serie de características diferenciadoras frente a las democracias occidentales europeas como consecuencia del periodo franquista. Con la recuperación de la democracia España adquiere el paradigma dominante de una política cultural democrática basada en la libertad, el pluralismo y el derecho a la cultura. Sin embargo, tras décadas de gobiernos democráticos el diagnóstico de la política cultural en España presenta rasgos de crisis sistémica, además de los efectos de la crisis global financiera de inicios del siglo XXI. En este contexto, los autores diagnostican, aplicando la metodología Delphi y recurriendo a fuentes secundarias, un conjunto de discursos sociales y narrativas que parecen funcionar como recursos cognitivos solucionistas en la esfera artística y cultural y que no están exentos de contradicciones y aporías, fruto de su contraste empírico.