La financiación por medio del crowdfunding del audiovisual: el caso del cortometraje "Juan y la nube"

En el artículo se analizan las posibilidades que tiene el crowfunding (CF) para financiar el audiovisual. Se explica el modelo de financiación del CF y se indican las distintas ventajas que reporta para el promotor este modelo de financiación alternativa. Además se exponen ampliamente las principales características del proceso de CF seguido para financiar el cortometraje Juan y la nube (que se alzó con el Goya al Mejor corto de animación en el año 2015). Se comentan también los principales motivos que llevan a los mecenas a financiar los proyectos

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.

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.

Economic crisis and national health system

The text analyzes the impact of the economic crisis in some critical aspects of the National Health System: outcomes, health expenditure, remuneration policy and privatization through Private Public Partnership models. Some health outcomes related to social inequalities are worrying. Reducing public health spending has increased the fragility of the health system, reduced wage income of workers in the sector and increased heterogeneity between regions. Finally, the evidence indicates that privatization does not mean more efficiency and better governance. Deep reforms are needed to strengthen the National Health System.

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.

Buenas prácticas de los centros de rehabilitación laboral (CRL) para personas con enfermedad mental grave de la Comunidad de Madrid a tener en cuenta para el diseño de un nuevo modelo de gestión de los servicios de empleo

El presente artículo tiene como objetivo principal identificar las variables que explican por qué los Centros de Rehabilitación Laboral (CRL) para personas con enfermedad mental grave y duradera de la Comunidad de Madrid consiguen tasas de inserción sociolaboral cercanas al 50%, siendo un colectivo que presenta unas tasas de desempleo superiores al 80%. La metodología empleada en la investigación del recurso (documental, cualitativa y cuantitativa) demuestra que estos resultados son posibles gracias a la conjunción de varios elementos: financiación sostenible, método de trabajo, fuerte liderazgo político, trabajo con el tejido empresarial (presentando a las empresas, perfiles profesionales basados en un certero análisis de las competencias), trabajo en red, plazo de intervención marcado por la persona y la composición de los equipos multiprofesionales, entre otros factores.