中国粮食生产的区域演进研究

Grain is one of the primary material conditions of the human survival and the grain production concerns the stability and development of the society directly. The regional patterns influence greatly on the grain production and the rational production distribution the regional comparative advantages and promotes grain production. This thesis starts with summarizing of the characteristics of changes and the overall trend of regional pattern of grain production of our country since 1949. Then it carries on network analyses to the factors, which influences the evolvement of regional grain production patterns of our country. And finally it gives some proposals to the grain production distribution in the future. The main content includes: Firstly, Reviewing the regional evolvement of grain production in our country, and analyzing the changes of the regional pattern of grain production of our country on the provincial scale and county scale separately, since 1949, especially since the reform and opening up policy. The main grain production areas are acting an important position in ensuring the national grain security, so this thesis analyses the main matter of the main grain production areas, forecasts the grain production situation in the future, and selects the Northeastern main grain production areas as the typical area to carry on the positive research. Secondly, this thesis analyzes the origin causes from two respects of natural and social economy of the regional evolvement pattern of grain production in China. Thirdly, based on the summarizing to the status of the regional pattern of the grain production, this thesis proposes the precept of the grain production distribution in the future in our country. Therefore, the areas of three major cereal crops, rice, wheat and corn, are confirmed on the basis of the comparative advantages. Finally, this thesis puts forward the security system of guaranteeing the grain production progressing steady in China. According to the above analysis, some conclusions have been achieved as follows: (1) The grain gross production gets on extricating itself from awkward position frequently while fluctuating greatly annually since 1949 in China. (2) Since the reform, its traditional regional pattern of grain production, the most of which was concentrated in the south area, has changed rapidly. China's center of gravity of grain production has shifted from the south to the north, and on the belts of latitude, the grain production has represented a trend of focusing to the middle area in China. (3) The main grain production areas play a very important role in ensuring China's food security. With their relative severe situation of the problems of agriculture, rural area and peasant, China has carried out a series of measures, which aim at improving the food-producing conditions of the main grain production areas, and enhancing the grain yields there. Under this condition, a forecast of the producing amount of the main grain production areas under the nation's self-supplying rate of over 95% shows that the increasing provision production in these areas can meet the demand of the country. (4) The natural and social economic factors influence together on the changes of the grain production regional pattern. Along with the state system transition and progress of agricultural science and technology, the regional pattern of grain production is affected heavier by the agricultural policy and technological elements. (5) The grain production will be concentrated to the middle province in the future, which economic development level being medium-sized; According to crop allocation, although the rice superiority production area located in the South, its comparative advantage index is little in some degree. Meanwhile, the wheat and corn superiority production areas are in the North mainly and its scale superiority and production level advantage are all comparatively obviously.

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 sector of olive-oil cooperatives and the use of ICT: A comparative study regarding othe legal forms

The current global environment and the general increase in the spread and use of Information Technology and Communication (ICT) by companies and consumers, make the use of these technologies as essential to confront the growing competition in the market. Focused on this sector, in this research we analyze the use of electronic commerce, as through websites as through electronic markets, and the use of social networking tools as enablers of business. For this aim, we conducted a comparative analysis between the Andalusian olive oil cooperatives and other legal forms which are present in the sector.

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.

Orientación al mercado y tipología de las cooperativas agroalimentarias en base a la competitividad. Caso-estudio de las citrícolas españolas

La globalización ha recrudecido más si cabe la competencia en los mercados y las empresas deben afianzar y mejorar su posición competitiva para asegurar la supervivencia. Para ello resulta vital, entre otras cuestiones, velar por los intereses de los inversores al tiempo que cuidan de sus clientes. Las cooperativas sufren una coyuntura semejante respecto a sus socios y el mercado, es decir respecto a sus clientes internos (socios) y externos (mercado). El enfoque de las actividades y la estrategia de la cooperativa frente a esta dualidad determina su grado de orientación al mercado.Los estudios relacionados con la orientación al mercado en cooperativas son escasos en comparación con otras formas empresariales y han estado normalmente centrados en la figura de las cooperativas de segundo grado y circunscritos a sectores muy específicos.El sector citrícola español es uno de los más dinámicos y desarrollados del panorama productivo agrario. Su extensa experiencia comercial tanto a nivel doméstico como internacional confiere un carácter diferenciador a las entidades que operan en este subsector. Este trabajo analiza la posición de las cooperativas citrícolas españolas en relación a la orientación al mercado así como los factores de gestión y estrategia que están relacionadoscon ella. Para ello se utiliza una escala MARKOR, validada en estudios anteriores, sobre una muestra de 45 cooperativas.Se establece además una tipología de cooperativas citrícolas en base a los factores de competitividad que permiten ahondar en el conocimiento que existe sobre esta cuestión en entidades de economía social. Los resultados ponen de manifiesto un elevado grado de relación entre la innovación, el perfil del empresario y el conocimiento del entorno en relación con el grado de orientación al mercado.

Cooperativism, entrepreneurship and economic development: a linking theoretical model

Cooperatives, as a kind of firms, are considered by many scholars as an remarkable alternative for overcoming the economic crisis started in 2008. Besides, there are other scholars which pointed out the important role that these firms play in the regional economic development. Nevertheless, when one examines the economic literature on cooperatives, it is detected that this kind of firms is mainly studied starting from the point of view of their own characteristics and particularities of participation and solidarity. In this sense, following a different analysis framework, this article proposes a theoretical model in order to explain the behavior of cooperatives based on the entrepreneurship theory with the aim of increasing the knowledge about this kind of firms and, more specifically, their contribution to regional economic development.

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.

Determining factors of the innovative behavior of cooperatives: an analysis of the case of Castilla y León

Cooperatives have a long historical experience in the Spanish economy and have demonstrated their ability to compete against traditional firms in the market. To maintain this capability, while taking advantage of the competitive advantages associated with their idiosyncrasies as social economy enterprises, they should take into consideration that the economy is increasingly globalized and increasingly knowledge-based, especially with regards to technological content. As a consequence, the innovative capacity appears to be a key aspect in order to be able to challenge competitors. This article characterizes the innovative behavior of cooperatives in the region of Castile and Leon and analyses the internal and external factors affecting their innovative performance, based on data from a survey of 581 cooperatives. The results of the empirical analysis, which is performed by multivariate binary logistic regression on various types of innovation, lead us to identify the size of the organizations, the existence of planning, the R & D activities and the human capital as the main determining factors.

University students with disabilities in Universities. A study of their inclusion

Access to higher education has increased among students with disabilities, and universities are adopting different alternatives which must be assessed. The purpose of this study was to identify the situation of a sample of students with disabilities (n=91) who attend a university in Spain, through the design and validation of the “CUNIDIS-d” scale, with satisfactory psychometric properties. The results show the importance of making reasoned curriculum adaptations, adapting teacher training, improving accessibility and involving all the university community. Different proposals were provided which support the social dimension of the EHEA.

Civil society as a contested field of meanings

Purpose – During recent years, the concept of civil society, particularly global civil society, has come to the fore in both academia and policy circles. A key component of recent theoretical and policy research is the attempt to do international comparative research on the meaning of civil society. The purpose of this paper is to argue that the language and the terminology used to describe the agents of civil society are reflective of cultural and historical contexts of societies, have distinct meanings and cannot be used interchangeably.

Design/methodology/approach – In different national contexts, the key agents of civil society are referred to differently; nonprofit sector, voluntary and community sector, third sector and social economy. In comparative studies, scholars often list these concepts to indicate that they recognise that the agents of civil society are referred to differently in different societies. The article offers a socio-historical analysis of each concept. It is concluded that teasing out the differences, as well as the similarities, between the nonprofit sector, voluntary and community sector, third sector and social economy, is crucial to robust comparative research on civil society.

Findings – This paper exposes a number of limitations of each of the terminologies used to describe civil society. They all present a much more limiting notion of civil society than that proposed by the founding fathers. None seem to capture the range of civil associations in any society. Yet, assumptions are made that the terminologies used have similar meanings rather than attempting to clarify and define exactly what is being written or described. This is exacerbated by the interchangeable usage of nonprofit/third sector/community and voluntary sector/social economy. In order to progress beyond culturally specific understandings of civil society, it is necessary to examine the terminology used and how it emanates from a specific cultural and political context. Having a clear understanding of the language used and what it signifies is crucial to robust cross-national comparative research.

Originality/value – This paper examines context specific understandings of civil society and the terminology used to define it; a question not previously addressed. It is hoped that this article will generate much needed further debate on cross-national meanings of civil society.

Marca institucional: a gestão da marca no contexto de uma IPSS

Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Assessoria de Administração Orientadora: Doutora Isabel Ardions

O Relato financeiro nas IPSS: Estudo de caso de uma IPSS do concelho de Vila Nova de Gaia

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Professora Doutora Ana Maria Alves Bandeira e Professora Doutora Deolinda Meira

O financiamento nas cooperativas

As cooperativas, enquanto entidades pertencentes ao setor da economia social, são organizações com características próprias e distintas das sociedades comerciais, destacando-se o seu escopo mutualístico e o caráter variável do seu capital social, por confronto com o escopo lucrativo e o princípio da conservação do capital social que caraterizam as sociedades. Estas especificidades das cooperativas condicionam a obtenção de meios de financiamento por parte destas. Em virtude do seu caráter variável, o capital social não representa uma garantia para os credores, pelo que serão as reservas, designadamente as reservas obrigatórias, que se apresentarão como o recurso financeiro de melhor qualidade na cooperativa. Nas cooperativas são identificáveis outros instrumentos financeiros, tais como: títulos de investimento e obrigações, os resultados provenientes das operações com terceiros, que são obrigatoriamente afetados a reservas irrepartíveis, os excedentes, os membros investidores, subsídios e benefícios fiscais. Para além da identificação das principais fontes de financiamento, foi ainda objeto de estudo repensar os instrumentos existentes e, eventualmente, a criação de novos instrumentos de financiamento nas cooperativas. Em termos metodológicos, a opção recaiu na conjugação de dois métodos: quantitativo e qualitativo. A técnica da investigação quantitativa selecionada para a recolha de dados, foi a base de dados, e para a investigação qualitativa as técnicas escolhidas foram a análise de conteúdo, a entrevista e o registo áudio. Os resultados da investigação confirmam a indispensabilidade de criação de novos instrumentos de financiamento para as cooperativas. Constatou-se a necessidade de modelos de financiamento que se adaptem à finalidade mutualista da cooperativa. Demonstrou-se que a principal fonte de financiamento são os recursos internos, sob forma de reservas.