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.

Pension structural reforms, re-reforms and their effects on social welfare: The case of Chile

This article fi rst summarizes the structural reforms of pensions (total or partial privatization) in Latin America and Central and Eastern Europe, identifying their advantages and disadvantages, and does the same with the international process of re-reforms of pensions with a greater role of the state. Second, chooses Chile as a case study, as a world pioneer in both types of reforms; describes their characteristics and effects on social welfare of the structural reform of 1981 and the re-reform of 2008. Such effects are evaluated based on ten basic principles of social security from the International Labour Offi ce (ILO): 1) social dialogue to approve the reforms, 2) universal coverage of the population, 3) equal treatment of insured persons, 4) social solidarity, 5) gender equity, 6) suffi ciency of benefi ts, 7) effi ciency and reasonable administrative cost, 8) social participation in the management of the system, 9) role of the state and supervision, and 10) fi nancial sustainability. Third, it summarizes the advantages and disadvantages-challenges of the re-reform and informs on the current debate for further reforms.

Contratos públicos adjudicados a sociedades cooperativas en el País Vasco entre 2010 y 2012

La Contratación Pública constituye una fuente muy importante de la demanda de bienes y servicios, especialmente en la Comunidad Autónoma del País Vasco en donde el Gobierno Autonómico, también llamado la Administración General Vasca, desarrolla un papel capital como impulsor de dicha contratación pública. Por otro lado, la Economía Social, y especialmente el movimiento cooperativo, tiene en ese mismo ámbito geográfico un papel de gran peso en el conjunto de la Economía Vasca, por sus cifras de empleo y aportación al PIB, así como por tradición y arraigo social. Cabe preguntarse en tal caso, cuál es el papel que desempeñan las cooperativas en la Contratación Pública en aquella Comunidad Autónoma, cómo y cuáles son los contratos de los que resultan adjudicatarias, qué importes suponen esos contratos para las cuentas públicas y, en definitiva, si su papel de adjudicatarias se corresponde con el que desempeñan en el conjunto de la Economía Vasca. Del examen de los contratos publicados en el Perfil del Contratante del Gobierno Vasco, se obtienen datos suficientes que, una vez procesados y analizados, se visualizan en tablas y porcentajes que constituyen la base de un diagnóstico que responde a las preguntas planteadas y evidencia la situación de debilidad de las cooperativas en el campo de la contratación pública vasca.

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.