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.

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.

Social networks and cooperative learning in a MOOC

MOOCs are changing the educational landscape and gaining a lot of attention in scientific literature. However, the pedagogical design of these proposals has been called into question. It is precisely MOOCs’ social aspect, i.e. the interaction between course participants and the support for learning processes that has become one of the main topics of interest. This article presents the results of a research project carried out at the University of the Basque Country, which focused in cooperative learning and the intensive use of social networks in a MOOC. Significant data was compiled through Likert-type surveys, revealing that the use of both external and internal social networks in a massive open online course is a factor that is evaluated positively by students. We argue that the use of social networks as a learning strategy in a MOOC has an influence on academic performance and on the students' success rate. Furthermore, the participants’ age also has a bearing on the social networks they use, and we have found that the younger members tend to work with external networks such as Twitter or personal blogs, whereas the older students are more inclined to use forums from the Chamilo or Ning platforms.

Gene selection by cooperative competition clustering

Clustering analysis of data from DNA microarray hybridization studies is an essential task for identifying biologically relevant groups of genes. Attribute cluster algorithm (ACA) has provided an attractive way to group and select meaningful genes. However, ACA needs much prior knowledge about the genes to set the number of clusters. In practical applications, if the number of clusters is misspecified, the performance of the ACA will deteriorate rapidly. In fact, it is a very demanding to do that because of our little knowledge. We propose the Cooperative Competition Cluster Algorithm (CCCA) in this paper. In the algorithm, we assume that both cooperation and competition exist simultaneously between clusters in the process of clustering. By using this principle of Cooperative Competition, the number of clusters can be found in the process of clustering. Experimental results on a synthetic and gene expression data are demonstrated. The results show that CCCA can choose the number of clusters automatically and get excellent performance with respect to other competing methods.

Accounting Undergraduates’ Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.