Diferentes consideraciones en torno al capital social de las sociedades cooperativas

En este trabajo se analizan las distintas consideraciones en torno a la clasificación del Capital Social de la sociedad cooperativa, puesto que, hay posturas encontradas en cuanto a su calificación. En concreto, se estudian el criterio jurídico en el ámbito europeo, nacional y autonómico; el criterio contable nacional e internacional; y el criterio económico-financiero. Todo ello en orden a tratar de superar las discrepancias y plantear el reembolso parcial de las aportaciones de los socios a Capital Social como una alternativa que trata de garantizar el carácter de Patrimonio Neto de la parte no exigible de esas aportaciones sociales con el cumplimiento parcial del principio cooperativo de puertas abiertas de salida.There has been on-going debate concerning the classification of the Social Capital of cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments; the national and international accounting methods; and the economic-financial approach. The goal is to overcome the existing discrepancies and to propose the partial refund of the partners' contributions to Social Capital as a solution that attempts to guarantee the "Net Patrimony" nature of the non-mandatory portion of those social contributions, along with partially following the "open exit doors" cooperative principle

Perspectivas de la filosofía analítica en el siglo XXI

A relatively close account of the evolution of analytical philosophy shows that never enjoyed an unique methodology nor a common set of theses. In particular, if we understand that by ‘analytical philosophy’ we refer to a wider philosophical movement than the ‘ordinary language philosophy’, such lack of methodological or substantial coherence is even more evident. Then, it can be asked whether a conceptual description of analytical philosophy at the beginnings of XXI century is possible. As it is proposed, such description is only feasible under an axiological basis, that is, under the commitment with a set of scholar values that give a minimal consistency to philosophical analysis such it is practised nowadays. The nature of those values can be included, generally speaking, in the realm of the epistemological, but what is concretely contended is that it is mandatory to pay attention to its discursive and argumentative nature. This shift of focus allows to surpass the virtues and flaws of analytical philosophy in the 20 nth century and facilitates the re evaluation of its function in the 21 nth one

Mjerenje gospodarske uspješnosti društveno odgovornih poduzeća

The aim of this research is to use different economic variables to establish whether there are differences in economic performance between companies as a result of their inclusion in the sustainability index. This paper presents a one-dimensional exploratory study which compares the socially responsible companies included in the Spanish sustainability index, FTSE4Good Ibex, with the rest of the indices in the IBEX family. Parametric testing was used to study whether there are differences between the two types of companies. The results demonstrate that there are no statistically significant differences in economic performance between the two groups. Morover, it is confirmed that companies with good practices are as profitable as the rest, but it also demonstrates that the economic-financial behaviour is not better as a result of being in the sustainability index. The basic conclusion is that adhering to social and environmental standards does not harm a firm’s competitive position and, therefore, provide support for the development policy of responsible practices so that they become a tool to help improve the resilience of the economy and investor trust.Cilj ovog istraživanja je korištenje različitih ekonomskih varijabli da bi se utvrdilo postoje li razlike u gospodarskoj uspješnosti poslovanja poduzeća kao rezultat njihova uključivanja u indeks održivosti. Rad predstavlja jednodimenzionalnu istraživačku studiju koja uspoređuje društveno-odgovorna poduzeća uključena u španjolski indeks održivosti FTSE4Good Ibex s ostalim tvrtkama uključenim u indekse iz porodice IBEX. Parametarsko testiranje koristi se da bi se utvrdilo postoji li razlika između ta dva tipa poduzeća. Rezultati pokazuju da u ekonomskim rezultatima između dviju skupina nema statistički značajnih razlika. Također je potvrđeno da su poduzeća s dobrom praksom jednako profitabilna kao i druga, ali isto tako je utvrđeno da ekonomsko-financijsko ponašanje poduzeća nije bolje samim tim što je uključeno u indeks održivosti. Temeljni zaključak je da poštivanje društvenih i ekoloških standarda ne šteti konkurentnoj poziciji poduzeća, te stoga, svojim rezultatima pružaju podršku politici razvoja odgovornih praksi da bi postali alat za učvršćivanje povjerenja u gospodarstvo i investitore

El empresario individual: situación actual y propuestas de actuación futuras

Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the country’s economic activity. As a result, they can be seen as stakeholder enterprises, in that the entrepreneur has a stake in all the activity flows they undertake. Due to their small size, it is advisable that intercooperación agreements are set up along with networks to help them become competitive. They must also be offered a regulated operational framework with a sufficient number of legal protection mechanisms framed within a future Self-Employment Statute.Individual entrepreneur, cooperatives, networks, the Self-Employment Statute.

Aplicación de los principios de responsabilidad social en las empresas de participación de menos de diez empleados

Se tiende a relacionar el concepto de responsabilidad social con las grandes empresas y multinacionales, pero los principios de responsabilidad social pueden y deben integrarse en cualquier tipo de organización, incluida la microempresa. Este tipo de empresa presenta algunos atributos que la distingue de la gran empresa y de los que se derivan algunos inconvenientes a la hora de adoptar principios y políticas de responsabilidad social. Sin embargo, presenta también algunas ventajas respecto a la gran empresa, sobre las que puede apoyarse para construir políticas de responsabilidad social que influyan positivamente en su desempeño y en la gestión de sus relaciones con los diferentes agentes económicos con los que se relaciona. Este artículo identifica esos puntos fuertes y débiles y propone un marco y unas orientaciones para abordar la responsabilidad social en el seno de las empresas con menos de 10 trabajadores.We tend to associate the concept of social responsibility with large companies and multinationals, but the principles of social responsibility can and must be integrated into any organization, including micro-enterprises. This kind of company has some attributes that distinguishes them from big companies and derive some disadvantages when adopting principles and social responsibilities’ policies. However, they also present some advantages over large companies, which can be relied on in order to build social responsibility's policies that influence positively on their performance and in managing its relations with the various operators with which it relates. This article identifies those strengths and weaknesses and proposes a framework and guidelines to address social responsibility within companies with less than 10 workers.Il s'étend à mettre en rapport le concept de responsabilité sociale aux grandes entreprises et multinationaux, mais les principes de responsabilité sociale peuvent et doivent s'intégrer dans tout type d'organisation, incluse la microentreprise. Ce type d'entreprise présente quelques attributs qu'il elle distingue de la grande entreprise et dont dérivent vuelques inconvénients à l'heure d'adopter des principes et politiques d'une responsabilité sociale. Cependant, il présente aussi quelques avantages au sujet de la grande entreprise, sur lesquels il peut s'appuyer pour construire politiques de la responsabilité sociale qu'ils influent positivement sur son dégagement et dans la gestion de ses relations avec différents agents économiques à qui il est lié. Cet article identifie ces points forts et faibles et propose un cadre et quelques orientations pour aborder la responsabilité sociale dans le sein des enterprises avec moins de 10 travailleurs

El papel de las microempresas en el desarrollo económico regional: las redes de cooperación empresarial en España

El presente trabajo pretende analizar las características de las microempresas así como la formación de redes empresariales en España, en aras de intentar demostrar que la cooperación de las microempresas, mediante de estas redes, puede contribuir al desarrollo económico del territorio donde se ubiquen, mediante la modernización, la generación de valor añadido y la creación empleo. Se ha realizado un análisis descriptivo sobre la existencia de redes de microempresas en España para posteriormente analizar las relaciones existentes entre la cooperación mediante redes y el efecto que produce en variables como la actualización tecnológica de las microempresas, el ámbito de actividad, el crecimiento y el desarrollo regional.This paper aims to analyze the characteristics of micro-business as well as to explore how business networks are built up in Spain. As a result, it is proved that cooperation among such companies -through business networks- may contribute to the economic development of the geographical area where they are located due to the generation of value added and job creation. It has made a descriptive analysis of the existence of micro-networks in Spain and later analyzes the relationship between cooperation through networking and the effect of variables such as technological upgrading of micro-business, scope of activity, growth and regional development.Ils résument que Le travail présent cherche à analyser les caractéristiques des microentreprises ainsi que la formation de réseaux patronaux en Espagne, en l'honneur d'essayer de démontrer que la coopération des microentreprises, grâce à ces réseaux, il peut participer au développement économique du territoire où ils se trouvent, grâce à la modernisation, la génération de valeur ajoutée et la création a employé. Une analyse descriptive a été réalisée sur l'existence de réseaux de microentreprises en Espagne pour par la suite analyser les relations existantes entre la coopération grâce à des réseaux et l'effet qu'il produit dans variables comme l'actualisation technologique des microentreprises, l'enceinte d'activité, la croissance et le développement régional

Employee-owned firms: a labour model with potential?

In Spain, the companies that are mainly owned by the employees form a part of the Social Economy and offer an alternative business model, which is found in a conventional capitalist economy. The objective of this study is to establish whether there are significant differences in the performance of Employee Owned Firms (EOFs) and more conventionally structured businesses, non-Employee Owned Firms (non-EOFs), due to the inherent differences in the capital-ownership structure. The aim is to establish whether or not a corporate governance structure characterised by the employee participation for both the financial and the informational decision-making aspects can be advocated. The results show differences in favour of the conventional non-EOFs for various indicators measuring economic performance and confirm the different objectives of each business type; however, they provide evidence of significant differences in favour of the EOFs in terms of the efficient use of the capital and labour factors of production, according to the theoretical literature

El emprendimiento y el empleo a través de la empresa individual: contraste de fuentes estadísticas

El entorno micro y macroeconómico actual supone un importante reto para las microempresas y los trabajadores autónomos en los que la obligada gestión eficiente será el filtro discriminante en la selección de los que han de sobrevivir. La economía está en un proceso de cambio importantísimo que requiere de empresarios. En la búsqueda de la innovación y la eficiencia, este colectivo empresarial no puede aislarse y debe buscar la implicación de los diferentes agentes económicos y sociales – asociaciones, universidades, cámaras de comercio, la Administración Pública – y hoy más que nunca el Sistema Financiero que debe ser corresponsable de que el trabajo autónomo supere la crisis económica sin restringirles la liquidez para desarrollar su actividad teniendo en cuenta sus dificultades adicionales. En orden a facilitar el estudio del colectivo y así poder analizar sus necesidades este trabajo pretende cuantificarlo contrastando las distintas fuentes estadísticas disponibles y, establece una comparación entre las mismas, para poder llegar a una distribución de los trabajadores autónomos emprendedores lo más precisa posible.The current micro and macroeconomic environment supposes an important challenge for the microcompanies and the autonomous workpeople in whom the forced efficient management will be the filter in the selection of those who have to survive. The economy is in the most important process of change that needs of businessmen. In the search of the innovation and the efficiency, this managerial group cannot isolate and look for the implication of the different economic and social agents - affiliations, universities, chambers of commerce, the Public administration – and today more than never the Financial System that must be jointly responsible of that the autonomous work overcomes the economic crisis without restricting the liquidity to develop his activity bearing in mind his additional difficulties. In order to facilitate the study of the group and the like that one to be able to analyze his needs this work tries to quantify it confirming the different statistical available sources and, establishes a comparison between the same ones, to be able to come to a distribution of the autonomous enterprising workpeople as precise as possible.L'environnement micro et macroéconomique actuel il suppose un défi important pour les microentreprises et les travailleurs indépendants dans qui la gestion obligée efficiente sera le filtre discriminante dans la sélection de ceux qui ont à survivre. L'économie est dans le processus très important du changement qu'il requiert des entrepreneurs. Dans la recherche de l'innovation et de l'efficacité, ce collectif patronal ne peut pas s'isoler et il doit chercher l'implication de différents agents économiques et sociaux - des associations, des universités, des chambres de commerce, l'Administration Publique – et aujourd'hui plus que jamais le Système Financier qui doit être coresponsable de que le travail autonome surpasse la crise économique sans restreindre la liquidité pour développer son activité en tenant en compte ses difficultés additionnelles. Quant à faciliter l'étude du collectif et ainsi quant à pouvoir analyser ses nécessités ce travail il cherche à le quantifier en résistant aux fontaines distinctes statistiques disponibles et, établit une comparaison entre les mêmes, pour pouvoir arriver à la distribution la plus précise des travailleurs indépendants entreprenants possible

Foreign Languages & Literatures Times

Spring 2013 issue of Foreign Languages & Literatures Times, newsletter of ODU\u27s Department of World Languages & Cultures.https://digitalcommons.odu.edu/worldlanguages_times/1002/thumbnail.jp