Did the cooperative start life as a Joint-Stock company? business law and cooperatives in Spain, 1869–1931

Studies of Spanish cooperatives date their spread from the Law on Agrarian Syndicates of 1906. But the first legislative appearance of cooperatives is an 1869 measure that permitted general incorporation for lending companies. The 1931 general law on cooperatives, which was the first act permitting the formation of cooperatives in any activity, reflects the gradual disappearance of the cooperative’s "business" characteristics. In this paper we trace the Spanish cooperative’s legal roots in business law and its connections to broader questions of the freedom of association, the formation of joint-stock enterprises, and the liability of investors in business and cooperative entities. Our account underscores the similarities of the organizational problems approach by cooperatives and business firms, while at the same time respecting the distinctive purposes cooperatives served.

Report of the board of directors of the Catalinas Warehouses and Pier Joint Stock Company.

Mode of access: Internet.

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

Report of the departmental committee appointed by the Board of trade to inquire what amendments are necessary in the acts relating to joint stock companies incorporated with limited liability under the Companies acts, 1862 to 1890 : with appendix.

At head of title: Companies acts 1862 to 1890 (Amendment).

The sphere for joint-stock companies; or, The way to increase the value of land, capital, and labour : with an account of the establishment at Orbiston, in Lanarkshire /

Mode of access: Internet.

The theory and practice of bank book-keeping, and joint stock accounts; exemplified and elucidated in a complete set of bank account books, (printed in colors,) arranged in accordance with the principles of double entry ...

Mode of access: Internet.

The federal farm loan system, new method of farm mortgage finance, under national supervision; a practical manual upon organizing and conducting national farm loan associations, also joint stock land banks... /

Mode of access: Internet.

The federal farm loan system, new method of farm mortgage finance, under national supervision; a practial manual upon organizing and conducting national farm loan associations, also joint stock land banks. Showing how farmers, investors, bankers and the public may obtain the fullest benefit of the system.

Mode of access: Internet.

The law of joint stock companies, as altered by the Act of 1862. Including banking, insurance, mining and general companies. With the whole law of winding up. With an appendix of statutes, general rules and forms in Chancery, &c.

Originally published , 1856, under title: The Joint stock companies act, 1856. cf. Brit. mus. Catalogue.