7. On the priority of "Genistion purgantis" Tüxen in Tüxen & Oberdorfer 1958 and "Senecioni-Genistetum purgantis" Tüxen & Oberdorfer 1958

In a recent review of which we were co-authors (Rivas-Martínez, Belmonte, Cantó, Fernández-González, Fuente, Moreno, Sánchez-Mata & Sancho, Lazaroa 7: 93-124. 1987), rejection of names Genistion purgantis Túxen in Túxen & Oberdorfer 1958 [Veróff. Geobot. Inst. Rúbel Zúrich 32: 228] and Senecio tournefortii-Genistapurgans Ass. Túxen & Oberdorfer 1958 [op. cit.: 229-230] versus Pino-Cytision purgantis Rivas-Martínez 1964 [Anales lnst. Bot. Cavanilles 22: 358] and Junipero nanae-Sarothamnetum purgantis Rivas-Martínez 1963 [Anales Inst. Bot. Cavanilles 21(1): 172-186] respectively, was proposed and adopted.

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.

Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.