Las Normas Internacionales de Información Financiera (NIIF) y su impacto sobre los fondos de empleados en Colombia

Los fondos de empleados en Colombia constituyen en tamaño el segundo grupo más importante de las entidades de Economía Solidaria, después del grupo de las Cooperativas -- A partir del año 2016 deberán aplicar las normas internacionales de información financiera (NIIF), hecho que les impactará principalmente en el patrimonio, debido a que la NIC 32 para las Pymes establece que serán recursos patrimoniales aquellos que no se devuelven cuando el asociado se retira del fondo -- Como en este momento el patrimonio lo constituyen en su gran mayoría parte de los ahorros que hace el asociado, conocidos como Aportes Sociales, y estos se devuelven cuando el asociado se retira, dichos aportes deberán reclasificarse como un pasivo, razón por la cual el patrimonio de los fondos quedará bastante reducido -- El presente trabajo muestra cómo quedará el patrimonio de los fondos de empleados después de la reclasificación de los aportes sociales como pasivos, y las alternativas que se podrán aplicar para reponer los recursos reclasificados -- Estas entidades no van a entrar en crisis por ese hecho, pero sí deberán implementar estrategias de corto y largo plazo que les permita, no sólo reponer los recursos reclasificados, sino también fortalecer su patrimonio para que en el futuro no vayan a tener dificultades que afecten su viabilidad

Modelo de negocio de la Cooperativa Multiactiva de Productores de Compostaje y Abonos Orgánicos “COMPOSCOOP” de la ciudad de Manizales

El trabajo de investigación consiste en diseñar un modelo de negocio para la cooperativa “Composcoop” de Manizales, con base en el modelo Canvas, mediante la identificación de los elementos estratégicos que le generan valor al negocio -- La construcción del modelo, como herramienta de planificación estratégica, radicó en reconocer los elementos fundamentales que pueden generar valor al negocio y las actividades que deben tenerse en cuenta en un futuro inmediato para lograr posicionarse en el mercado de los abonos orgánicos -- La investigación tuvo enfoque cualitativo y se llevó a cabo al tener en cuenta cuatro momentos: primero: análisis documental de fuentes secundarias para conocer conceptualizaciones, tipos, importancia y metodología por aplicar; segundo: las entrevistas en profundidad con tres expertos temáticos, para tener mayores argumentos sobre el modelo que habría de trabajarse; tercero: la producción intelectual en un grupo focal para generar discusiones de la empresa, reflexiones de proyección y actividades realizadas para capturar mayor cantidad de clientes y fidelizarlos, y cuarto: hacer una triangulación en relación con los ejercicios antes desarrollados -- Al término del ejercicio se logró identificar la importancia y la pertinencia de la aplicación de un modelo de negocio, desarrollar habilidades que permitiesen potencializar la idea de negocio y definir la importancia de los roles y las responsabilidades frente a la estrategia para desarrollar lo planeado

The rise and decline of the New South Wales cooperative housing societies

In the past, New South Wales cooperative housing societies made an important contribution to the financing of housing construction. In this paper the expansion and later contraction of the societies is explained. It is shown that, in recent times, not only have they suffered from a drying up of loan funding, but also a great number have operated at far below their possible level of efficiency.

Interaction and cooperative effort among scientific societies. Twelve years of COSCE

The evolution of knowledge and technology in recent decades has brought profound changes in science policy, not only in the countries but also in the supranational organizations. It has been necessary, therefore, to adapt the scientific institutions to new models in order to achieve a greater and better communication between them and the political counterparts responsible for defining the general framework of relations between science and society. The Federationon of Scientific Societies of Spain (COSCE, Confederación de Sociedades Científicas de España) was founded in October 2003 to respond to the urgent need to interact with the political institutions and foster a better orientation in the process of making decisions about the science policy. Currently COSCE consists of over 70 Spanish scientific societies and more than 40,000 scientists. During its twelve years of active life, COSCE has developed an intense work of awareness of the real situation of science in Spain by launching several initiatives (some of which have joined other organizations) or by joining initiatives proposed from other groups related to science both at the Spanish level and at the European and non-European scenarios.

A Game-Theoreteic Analysis of Minority Language Use in Multilingual Societies

This chapter studies multilingual democratic societies with highly developed economies. These societies are assumed to have two languages with official status: language A, spoken by every individual, and language B, spoken by the bilingual minority. We emphasize that language rights are important, but the survival of the minority language B depends mainly on the actual use bilinguals make of B. The purpose of the present chapter is to study some of the factors affecting the bilingual speakers language choice behaviour. Our view is that languages with their speech communities compete for speakers just as fi rms compete for market share. Thus, the con ict among the minority languages in these societies does not take the rough expressions such as those studied in Desmet et al. (2012). Here the con flict is more subtle. We model highly plausible language choice situations by means of choice procedures and non-cooperative games, each with different types of information. We then study the determinants of the bilinguals ' strategic behaviour with regard to language. We observe that the bilinguals' use of B is shaped, essentially, by linguistic conventions and social norms that are developed in situations of language contact.

Reforming Cooperative Credit Structure in India for Financial Inclusion

In the drive for financial inclusion in India, cooperative banks assume prime importance as they are much more accessible to the rural poor than commercial banks. While more accessible, cooperative banks' financial health is rather poor and, therefore, might not be able to serve the needy in a sustained manner. A committee led by Prof. Vaidyanathan has outlined a revival package for cooperatives. Besides suggesting an infusion of funds, it called for the adherence to certain stringent norms to ensure the financial viability. The recommendations provided in the committee’s report are under various stages of implementation in India. The book examines the progress of this reform drive in Bihar, a state in Eastern India. It discusses the background for appointing the committee and its recommendations and also presents the findings of a field study conducted in this regard. The findings inform further policy suggestions which are of general interest to the drive for financial inclusion also in other countries.

The relative importance of spatial proximity, kin selection and potential ‘greenbeard’ signals on provisioning behaviour among helpers in a cooperative bird

© 2015 Springer-Verlag Berlin Heidelberg Many hypotheses have been proposed to account for cooperative behaviour, with those favouring kin selection receiving the greatest support to date. However, the importance of relatedness becomes less clear in complex societies where interactions can involve both kin and non-kin. To help clarify this, we examined the relative effect of indirect versus key direct benefit hypotheses in shaping cooperative decisions. We assessed the relative importance of likely reciprocal aid (as measured by spatial proximity between participants), kin selection (using molecular-based relatedness indices) and putative signals of relatedness (vocal similarity) on helper/helper cooperative provisioning dynamics in bell miners (Manorina melanophrys), a species living in large, complex societies. Using network analysis, we quantified the extent of shared provisioning (helping at the same nests) among individual helpers (excluding breeding pairs) over three seasons and 4290 provisioning visits, and compared these with the location of individuals within a colony and networks built using either genetic molecular relatedness or call similarity indices. Significant levels of clustering were observed in networks; individuals within a cluster were more closely related to each other than other colony members, and cluster membership was stable across years. The probability of a miner helping at another’s nest was not simply a product of spatial proximity and thus the potential for reciprocal aid. Networks constructed using helping data were significantly correlated to those built using molecular data in 5 of 10 comparisons, compared to 8 of 10 comparisons for networks constructed using call similarity. This suggests an important role of kinship in shaping helping dynamics in a complex cooperative society, apparently determined via an acoustic ‘greenbeard’ signal in this system.

Complex Transition to Cooperative Behavior in a Structured Population Model

Cooperation plays an important role in the evolution of species and human societies. The understanding of the emergence and persistence of cooperation in those systems is a fascinating and fundamental question. Many mechanisms were extensively studied and proposed as supporting cooperation. The current work addresses the role of migration for the maintenance of cooperation in structured populations. This problem is investigated in an evolutionary perspective through the prisoner's dilemma game paradigm. It is found that migration and structure play an essential role in the evolution of the cooperative behavior. The possible outcomes of the model are extinction of the entire population, dominance of the cooperative strategy and coexistence between cooperators and defectors. The coexistence phase is obtained in the range of large migration rates. It is also verified the existence of a critical level of structuring beyond that cooperation is always likely. In resume, we conclude that the increase in the number of demes as well as in the migration rate favor the fixation of the cooperative behavior.

Village banks or, Agricultural credit societies for small occupiers, village tradesmen, etc; how to start them, how to work them ...

Mode of access: Internet.

The functions of societies and the evolution of group living: Spider societies as a test case

Many models have been advanced to suggest how different expressions of sociality have evolved and are maintained. However these models ignore the function of groups for the particular species in question. Here we present a new perspective on sociality where the function of the group takes a central role. We argue that sociality may have primarily a reproductive, protective, or foraging function, depending on whether it enhances the reproductive, protective or foraging aspect of the animal's life (sociality may serve a mixture of these functions). Different functions can potentially cause the development of the same social behaviour. By identifying which function influences a particular social behaviour we can determine how that social behaviour will change with changing conditions, and which models are most pertinent. To test our approach we examined spider sociality, which has often been seen as the poor cousin to insect sociality. By using our approach we found that the group characteristics of eusocial insects is largely governed by the reproductive function of their groups, while the group characteristics of social spiders is largely governed by the foraging function of the group. This means that models relevant to insects may not be relevant to spiders. It also explains why eusocial insects have developed a strict caste system while spider societies are more egalitarian. We also used our approach to explain the differences between different types of spider groups. For example, differences in the characteristics of colonial and kleptoparasitic groups can be explained by differences in foraging methods, while differences between colonial and cooperative spiders can be explained by the role of the reproductive function in the formation of cooperative spider groups. Although the interactions within cooperative spider colonies are largely those of a foraging society, demographic traits and colony dynamics are strongly influenced by the reproductive function. We argue that functional explanations help to understand the social structure of spider groups and therefore the evolutionary potential for speciation in social spiders.

How institutions shaped the last major evolutionary transition to large-scale human societies.

What drove the transition from small-scale human societies centred on kinship and personal exchange, to large-scale societies comprising cooperation and division of labour among untold numbers of unrelated individuals? We propose that the unique human capacity to negotiate institutional rules that coordinate social actions was a key driver of this transition. By creating institutions, humans have been able to move from the default ‘Hobbesian’ rules of the ‘game of life’, determined by physical/environmental constraints, into self-created rules of social organization where cooperation can be individually advantageous even in large groups of unrelated individuals. Examples include rules of food sharing in hunter–gatherers, rules for the usage of irrigation systems in agriculturalists, property rights and systems for sharing reputation between mediaeval traders. Successful institutions create rules of interaction that are self-enforcing, providing direct benefits both to individuals that follow them, and to individuals that sanction rule breakers. Forming institutions requires shared intentionality, language and other cognitive abilities largely absent in other primates. We explain how cooperative breeding likely selected for these abilities early in the Homo lineage. This allowed anatomically modern humans to create institutions that transformed the self-reliance of our primate ancestors into the division of labour of large-scale human social organization.

Reproductive competition triggers mass eviction in cooperative banded mongooses.

In many vertebrate societies, forced eviction of group members is an important determinant of population structure, but little is known about what triggers eviction. Three main explanations are: (i) the reproductive competition hypothesis, (ii) the coercion of cooperation hypothesis, and (iii) the adaptive forced dispersal hypothesis. The last hypothesis proposes that dominant individuals use eviction as an adaptive strategy to propagate copies of their alleles through a highly structured population. We tested these hypotheses as explanations for eviction in cooperatively breeding banded mongooses (Mungos mungo), using a 16-year dataset on life history, behaviour and relatedness. In this species, groups of females, or mixed-sex groups, are periodically evicted en masse. Our evidence suggests that reproductive competition is the main ultimate trigger for eviction for both sexes. We find little evidence that mass eviction is used to coerce helping, or as a mechanism to force dispersal of relatives into the population. Eviction of females changes the landscape of reproductive competition for remaining males, which may explain why males are evicted alongside females. Our results show that the consequences of resolving within-group conflict resonate through groups and populations to affect population structure, with important implications for social evolution.