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

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

Política y regulación sexual. Los cuerpos disidentes en la ciencia, el derecho y el feminismo

El artículo muestra un conjunto de prácticas interpretativas que provenientes de dominios tan disímiles entre sí como lo son la ciencia, el derecho y el eminismo se expresan frente a las identidades trans como verdaderos regímenes de poder/saber sobre el sexo, el cuerpo, el género y la sexualidad. La dificultad de responder a la pregunta acerca de cuáles son las representaciones de género de identidades sexo/genéricas no normativas está en el origen de los debates planteados tanto en la ciencia médica y criminológica argentina del siglo XIX como en las discusiones feministas y en las acciones del Estado argentino en materia jurídica. Al mismo tiempo, se reseña la lucha por el sentido que a estas representaciones han interpuesto movimentos socio-sexuales trans, a veces como diálogo, otras veces como impugnación y denuncia, pro siempre desordenando unorden sexual que, de distintas maneras, responde a un nomenclador de diversas sexualidades clasificadas y ordenadas jerárquicamente desde un patrón dominante que se ereige como natural, normal y normalizador

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

TOMATO FLESHY FRUIT QUALITY IMPROVEMENT: CHARACTERIZATION OF GENES AND GENOMIC REGIONS ASSOCIATED TO SPECIALIZED METABOLISM IN TOMATO FLESHY FRUIT

Tesis por compendio[EN] Until recently, the genetic improvement of tomato (Solanum lycopersicum) was focused in agronomic traits, such as yield and biotic or abiotic stresses; therefore the interest in tomato fruit quality is relatively new. The tomato fruit surface can be considered both an agronomic trait as well as a quality trait, because it has an effect on consumer impression in terms of color and glossiness but also it underlies the resistance/sensitivity to cracking or water loss with consequences on fruit manipulation (e.g. transport and processing). The cuticle is deposited over the cell wall surrounding the epidermal cells and it is the first barrier in the plant-environment interface. The cuticle composition includes two main groups of metabolites: cuticular waxes and cutin. Other metabolites can be founded into the cuticle matrix, as triterpenoids and flavonoids. Those minor cuticular components are involved in the correct functionality of the cuticle. Understanding cuticle biosynthesis and genetic regulation requires the development of fast and simple analytical methodologies to study those specialized metabolites using large populations (e.g. mutant collections or introgression lines), together with the identification of genes and genomic regions responsible of their production. This thesis aims to contribute to our understanding of the molecular programs underlying tomato fruit quality by providing: i) a general protocol to profile cuticular waxes in different species, including tomato; ii) a QTL map for cuticular composition (i.e. cuticular waxes and cutin monomers) using the Solanum pennellii introgression line population; iii) a detailed protocol of the reverse genetic tool so-called Fruit-VIGS to assist in the study of gene function in tomato fruit; and iv) a thorough characterization of the first null allele for the transcription factor SlMYB12 (i.e. Slmyb12-pf) in tomato fruit which provides new insights into the regulation of the flavonoid biosynthetic pathway in the fruit peel by high resolution mass spectrometry and RNA-Seq approaches.[ES] Hasta hace poco, la mejora genética del cultivo del tomate (Solanum lycopersicum) había estado centrada principalmente en caracteres agronómicos, como la productividad y la resistencia a estreses, tanto bióticos como abióticos. Así, el interés en la calidad del fruto de tomate es relativamente reciente. La superficie del fruto del tomate puede considerarse tanto un carácter agronómico como de calidad, pues influye en la primera impresión de los consumidores en términos de color y brillo, así como también en los procesos de resistencia o sensibilidad a la rotura ('cracking') o a la pérdida de agua. Estos factores determinan el aspecto del fruto y condicionan atributos relacionados con su manipulación (transporte y procesado). La cutícula se deposita sobre la pared celular de las células epidérmicas y es la primera barrera que interacciona con el ambiente. Está constituida por dos grandes tipos de metabolitos: las ceras cuticulares y la cutina. Otros metabolitos pueden aparecer embebidos en la matriz cuticular, como es el caso de los triterpenoides y los flavonoides. Estos metabolitos contribuyen a la correcta funcionalidad de la cutícula. La compresión de la biosíntesis y regulación génica de la cutícula requiere del desarrollo de metodologías de análisis sencillas y rápidas para el estudio de estos metabolitos especializados en grandes poblaciones (colecciones de mutantes o líneas de introgresión), así como para la identificación de genes y regiones génicas responsables de la producción y acumulación de dichos compuestos, pudiendo ser muy útiles para implementar programas de mejora de la calidad del tomate. El objetivo de esta tesis es contribuir a la comprensión sobre los programas moleculares subyacentes a la calidad del fruto de tomate, proporcionando: i) un protocolo general de análisis del contenido de ceras cuticulares en diferentes especies, incluyendo el tomate; ii) un mapa de QTL de la composición cuticular (incluyendo ceras y monómeros de cutina) obtenido con la población de líneas de introgresión de Solanum pennellii; iii) un protocolo detallado de uso de la herramienta de genética reversa Fruit-VIGS con el que realizar estudios de funciones génicas en fruto de tomate; y iv) una minuciosa caracterización de un nuevo alelo nulo del factor de transcripción SlMYB12 (Slmyb12-pf) en fruto de tomate, proporcionando nueva información sobre la regulación de la ruta biosintética de los flavonoides en la piel del fruto, utilizando espectrometría de masas de alta resolución y de nuevas tecnologías de secuenciación.[CA] Fins fa poc de temps, la millora genètica de la tomata (Solanum lycopersicum) anava dirigida fonamentalment als caràcters de tipus agronòmic, com la productivitat i la tolerància a estressos biòtics o abiòtics, resultant que l'interés per la qualitat dels fruits és relativament nou. La superfície de la tomata pot ser considerada tant com un caràcter agronòmic com un de qualitat, ja que és l'aspecte de la superfície del fruit el que confereix al consumidor la primera impressió de color, brillantor, però és també la pell del fruit la responsable de la diferent susceptibilitat del fruit a desenvolupar clevills o que el fruit sofrisca més o menys pèrdues d'aigua, tot tenint importants conseqüències en la manipulació (i.e. transport i processament del fruit). La cutícula és dipositada per sobre de la paret cel·lular que envolta la capa de cèl·lules epidèrmiques i constitueix la primera barrera en la interfase planta-medi ambient. La composició de la cutícula presenta dos grups principals de metabòlits: les ceres i la cutina. També es poden trobar altres metabòlits els triterpenoids i el flavonoids. Aquests darrers components cuticulars menors són implicats en el correcte funcionament de la cutícula. Per tal de comprendre la biosíntesi i la regulació genètica de la cutícula cal desenvolupar tecnologies analítiques senzilles i rapides que permeten estudiar aquests metabòlits especialitzats en poblacions grans de plantes (i.e. Col·leccions de mutants o de línies d'introgressió), a més de la identificació de gens i regions genòmiques que són responsables de la seua producció. Aquesta tesi té com a objectiu contribuir a millorar la nostra comprensió dels programes moleculars que afecten determinats aspectes de la qualitat de la tomata mitjançant els següents objectius: i) proporcionar un protocol general per obtenir perfils de ceres cuticulars en diferents espècies, inclosa la tomata; ii) obtenir un mapa de QTL per a la composició cuticular (i.e. ceres cuticulars i monòmers de cutina) mitjançant la utilització de la població de línies d'introgressió de Solanum pennelli; iii) descriure amb detall el protocol d'una eina de revers genètica denominada Fruit-VIGS que resulta molt adequada per estudiar funció gènica a la tomata; y iv) fer una caracterització exhaustiva del primer al·lel nul del factor de transcripció SlMYB12 (ie. Slmyb12-pf) en tomata la qual proporciona informació nova sobre la regulació de la ruta de biosíntesi de flavonoides en la pell de la tomata mitjançant espectrometria de masses d'alta resolució i RNAseq.Fernández Moreno, JP. (2015). TOMATO FLESHY FRUIT QUALITY IMPROVEMENT: CHARACTERIZATION OF GENES AND GENOMIC REGIONS ASSOCIATED TO SPECIALIZED METABOLISM IN TOMATO FLESHY FRUIT [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/55505TESISPremios Extraordinarios de tesis doctoralesCompendi

Grandparents' childcare and female labor force participation

In the U.S., grandparents look after one in five preschool children of employed women. Does this source of informal childcare increase female labor force participation and if so, up to what extent? The main challenge to answer this question is that a positive relationship between grandparents' childcare and female labor force participation might not be causal. We use the maternal grandmother's death as an instrument of grandparents' childcare to measure the effect of grandparents' childcare on maternal labor force participation (MLFP). We compare OLS and IV estimates and find that grandparents' childcare increases MLFP by 15 percentage points on average. We argue that most of the effect is driven by families from socio-economically disadvantaged backgrounds

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.

Impact of Corporate Social Responsibility on Value Creation from a Stakeholder Perspective

In recent years, we have witnessed how companies and institutions have devoted significant effort to developing Corporate Social Responsibility (CSR) policies, basing their decision on the improvement in company results and the subsequent benefits for shareholders and other stakeholders. CSR means that managers must go beyond the mere satisfaction of the shareholders and take steps to establish balanced relations with all their stakeholders. The principles behind the CSR approach empower stakeholder governance. To test whether CSR policy constitutes a factor in value creation for shareholders and certain stakeholders such as employees, creditors and the State, we conducted an explanatory study, using a Correlated Random Effects approach, which compares the socially responsible companies included in the Spanish sustainability index, FTSE4Good Ibex, with the companies listed on the other indices of the IBEX family. On the one hand, the data show that sustainability reporting is well established in large companies in Spain but that it needs to be introduced more extensively in small and medium-sized enterprises. On the other hand, the findings point out that CSR has a positive and significant influence on the distribution of value in favor of the State, a negative influence for employees and no influence on other stakeholders

La financiación propia y ajena de las sociedades cooperativas

This paper analyses the co-operative financial structure and compares it with the structure of conventional capitalist companies, showing the advantages and disadvantages of each form of finance. At the same time, we propose a classification of the different sources of co-operative company liabilities taking into account their singular characteristics and grouping liabilities into two large items; internal and external resources. Lastly, the paper makes reference to the new permanent methods of fund raising included in the Co-operatives Act 27/1999, which in order to facilitate business development of this business format has introduced novelties which could distort the workings and putting into use of some corporate principles.Co-operatives companies, financial structure, internal finance, external finance, new finance instruments.

Empirical evidence of the main economic differences between the limited labour societies and the societies of limited responsibility

Este trabajo compara los resultados económicos de las empresas participadas mayoritariamente por sus trabajadores respecto aquéllas que no lo están. Para la consecución de dicho objetivo se ha aprovechado el hecho de que en España ambos tipos de empresas funcionan de acuerdo con estructuras reguladas legalmente. Las empresas participadas mayoritariamente por sus trabajadores, con funcionamiento capitalista no convencional y responsabilidad limitada de los socios, operan como Sociedades Limitadas Laborales (SLL) reguladas por la Ley de 1997, mientras que, las empresas que no tienen que estar participadas mayoritariamente por sus trabajadores con funcionamiento capitalista y responsabilidad limitada de sus socios, operan como Sociedades de Responsabilidad Limitada (SRL) reguladas por la Ley de 1995. El marco de referencia del presente análisis es el interés creciente por parte de la Unión Europea por fomentar el acceso de los trabajadores a la propiedad de las empresas en las que desarrollan su actividad, y la relevancia que en el ámbito internacional puede adquirir el modelo de gobierno participativo y socialmente responsable que caracteriza a las Sociedades Laborales en España.This work compares the economic results of the companies informed for the most part by his workpeople regard those that are not. For the mentioned target it has been keep in mind the fact that in Spain both types of companies work in accordance with structures regulated legally. The companies informed for the most part by his workpeople, with capitalist not conventional functioning and limited responsibility of the associates, operate as Limited Labour Societies (SLL) regulated by the Law of 1997, whereas, the companies that are not informed for the most part by his workpeople with capitalist functioning and limited responsibility of his associates, operate as Societies of Limited Responsibility (SRL) regulated by the Law of 1995. The frame of reference of the present analysis is the increasing interest on the part of the European Union to encourage the access of the workpeople to the property of the companies in those who develop his activity, and the relevancy that in the international ambience can acquire the model of government, socially responsibly that characterizes the Labour Societies in Spain