Las adaptaciones de la regulación a las condiciones concretas del sujeto contable en España: el caso de las Normas sobre los aspectos contables de las sociedades cooperativas

El marco legal general en España está caracterizado por dos tendencias contrapuestas, por una parte el carácter globalizador de la legislación europea y por otro la proliferación y particularidad de las leyes nacionales y de ámbito regional (autonómicas). En un contexto en el que las Normas Internacionales de Contabilidad (NIC) aceleran su implantación y en que todas las recomendaciones de la Unión Europea son de convergencia en el ordenamiento contable , en España se aprueba recientemente las Normas sobre los aspectos contables de las sociedades cooperativas, que tiene como objetivo adaptar las pautas de valoración y elaboración de las cuentas anuales a las condiciones concretas del sujeto contable. La normalización y regulación de la información contable española procede de la Ley 19/1989 de 25 de julio de Reforma de la Legislación Mercantil para su adaptación a las Directivas en materia de sociedades. Dicha reforma mercantil trata de trasladar a la normativa nacional las orientaciones de la IV Directiva de la Unión Europea, conteniendo modificaciones importantes en cuanto a la contabilidad se refiere. Así en España hay un verdadero derecho contable desde ese año, al desarrollarse una regulación contable autónoma, que establece entre otros unos principios contables que quedan reconocidos en una norma con rango de ley. El Plan General de Contabilidad constituye el desarrollo reglamentario en esta materia de la legislación mercantil y con él se inicia una nueva etapa en el proceso normalizador. Dicho Plan es obligatorio para todas las personas físicas o jurídicas, cualquiera que sea la forma de éstas últimas. Las diversas adaptaciones del Plan de Cuentas tratan de recoger de un modo más preciso las peculiaridades y aspectos diferenciales a fin de que la contabilidad sirva mejor a sus objetivos: recoger adecuadamente los hechos económicos que se producen y ofrecer una imagen fiel de los mismos y del patrimonio de cada empresa. Las normas de adaptación forman parte de un auténtico derecho contable de obligado cumplimiento que contiene criterios distintos a los prescritos en la normativa tributaria. Las adaptaciones sectoriales tienen una gran importancia en ciertas áreas de actividad, cuyas peculiaridades técnicas y legales exigen unas normas de contabilidad establecidas a su medida. Una vez que se aprueban estas normas, las empresas de cada sector deben adaptar sus sistemas contables. Se han publicado diez adaptaciones sectoriales referentes a empresas constructoras, federaciones deportivas, inmobiliarias, sociedades anónimas deportivas, empresas de asistencia sanitaria, sector eléctrico, entidades sin ánimo de lucro, sociedades concesionarias de autopistas, compañías del sector de abastecimiento de aguas y sector vitivinícola. En este contexto la reciente aparición de las Normas sobre los aspectos contables de las sociedades cooperativas constituye una importante novedad, al constituir una adaptación en razón de la forma jurídica del sujeto contable, y no en razón del sector de actividad. Es decir, aparece por primera vez una norma de adaptación de la regulación a las condiciones concretas del sujeto contable. El presente trabajo pretende estudiar y analizar la adecuación de esta norma en un contexto de economía globalizada y dentro del proceso normalizador de la Unión Europea, así como sus posibles repercusiones para los agentes implicados, y en concreto para las sociedades cooperativas españolas

On the economic regime and financial individual of the cooperative societies

The economic structure in the cooperative societies they are the economic aspects and financiers regulated by the cooperative laws. There are economic aspects that remain affected by the cooperative principles: structural (they concern the financial structure) and functional (they concern the economic functioning in wide sense). As summary, the economic particularities affect in the obtaining and distribution of results and in the financial structure (in the characteristics separated from some financial sources).Economic regime; financial structure; financial instruments; fiancial difiiculties; cooperative principles

The financial and countable characterization of the share capital in the light of the cooperative beginning (in Spanish)

The International Financial Reporting Standars have re-opened the discussion on the financial consideration of the contributions of the partners of the cooperative societies. The concept of share capital is joined to the juridical dimension of the same one. To characterize the share capital of the cooperative societies as equity or as debt it is necessary to make explicit the approach (juridical, economic, financial) and the used criterion, provided that several are the possible ones. Though with the majority of the cases the economic and juridical criteria coincide, not always it is like that. The financial characteristics of the share capital are those that the Spanish legislation establishes at present but they are not derived directly of the cooperative principles. It is possible that the laws allow a different configuration without committing an outrage against them. It is necessary to to allow to take advantage, ado limitations that the will of his associates, the opportunities that the economic system offers the rest of the societiesMUTUAL ORGANISATIONS. SOCIAL CAPITAL. EQUITY. INTERNATIONAL FINANCIAL REPORTING STANDARS

How should companies that receive R&D&I funds communicate? Legal requirements in Spain

Companies receiving funds for their research, development and technological innovation (R&D&I) activities must comply with communication obligations so that citizens are informed of the projects that are financed using public funds. The information requirements are defined both in the European and Spanish legal framework. The objective of this paper is to compile this legislation and analyse the communication and data sharing obligations that are required for these funding recipients. The results indicate that the communication obligations of the subsidised projects are very general. It is compulsory to standardise the terms used, the actions requested and the content of these, and to promote data sharing in companies, all through a repository that brings together the R&D&I projects funded

Communication policies for innovation financed with public funds in Spain: the experts’ view

Companies that receive public funds for research and development and technological innovation (R&D&I) projects must comply with certain communication obligations in accordance with relevant Spanish and European laws. The aim of this work is to assess these requirements (including their advantages and limitations) based on the opinion of experts in the field. Interviews were conducted with R&D&I managers in national and regional agencies; innovation, transparency, and scientific dissemination specialists; and company directors. The results confirm the value of communicating innovation, in accordance with the current trends of innovation dissemination and the principles of transparency. Experts consider that the required communication requirements are insufficient and that their means and formats must be adapted to enhance the dissemination of innovation and improve transparency by promoting accessible content in a unified repository. They propose the measurement and assessment of the social impact of subsidized projects, as well as the possibility of subsidizing communication actions, as in European projects. Moreover, there is an urgent need to standardize the communication obligations of all proposals

Communication of innovation through online media

The communication of innovation through online media is a subject that has not been studied much. This article examines the communications of Spanish companies that have received grants for their Research, Development and Technological Innovation (R&D&I) projects from the Centre for Industrial Technological Development (Centro para el Desarrollo Tecnológico Industrial, CDTI). The companies that received funding in January 2016 are reviewed and an analysis performed of the quantitative and qualitative content of the websites and blogs for the subsequent 2 years has been. We have observed whether the companies communicate their innovations, if so, how, and whether they are complying with their communication obligations. Our conclusions indicate that the communication is insufficient, dispersed and not homogeneous. The regulations should better specify in which section the information should be published and which elements it should consist of, in order to improve transparency

Effects of a concurrent exercise training program on low back and sciatic pain and pain disability in late pregnancy

Objective: The aim of the present study was to explore the influence of a concurrent exercise (aerobic + resistance) training program, from the 17th gestational week (g.w.) until birth on low back and sciatic pain, and pain disability. A total of 93 pregnant women divided into exercise (n = 49) and control (n = 44) groups followed a 60-min, 3 days/week, concurrent exercise training. Methods: Low back and sciatic pain were measured with a Visual Analogic Scale (VAS). The disability resulting from pain was assessed with the Oswestry Disability Index (ODI). Measures were performed at the 16th and 34th g.w. Results: The exercise group increased 21.9 mm less the VAS low back (between-group differences (B): 95% CI: −33.6 to −10.2; p < 0.001) and 12.9 mm less the VAS sciatica score (between-group differences: 95% CI (B): −21.8 to −4.0; p = 0.005) than the control group. Regarding the ODI questionnaire, the exercise group increased 0.7, 0.5, and 0.7 less than the control group in pain while sleeping (between-group differences (B): 95% CI: −1.4 to −0.01; p = 0.025), pain while lifting weight (between-group differences (B): 95% CI: −0.9 to −0.01; p = 0.016), and limitations of the social life due to pain (between-group differences(B): 95% CI: −1.3 to −0.06; p = 0.032). Furthermore, the exercise group suffered 6.9% less pain than the control group in the ODI total score (between-group differences (B): 95% CI: −13.9 to 0.053; p = 0.052). Conclusion: This concurrent exercise training program adapted to pregnant women improved pain compared to controlsThe Regional Ministry of Health of the Junta de Andalucía (PI-0395- 2016)University of Granada, Excellence actions: Units of Excellence; Unit of Excellence on Exercise and HealthJunta de Andalucía, Consejería de Conocimiento, Investigación y UniversidadesEuropean Regional Development Fund (ERDF), REF. SOMM17/6107/UGRMFA was additionally funded by the Spanish Ministry of Education, Culture, and Sports (Grant number FPU17/03715

La construcción de la identidad adolescente en internet

We currently coexist with the technological revolution. Internet is considered the main between the Information and Communications technologies. The possibilities of Internet are innumerable and appears new innovations every second. Adolescent need construct their identity, differentiate themselves from others and feel socially included. Internet enables satisfy this needs and adolescent can express ideas and problems in forums, social networks and blogs. At the same time, Internet enables discover hidden aspects of the personality without social sanctions, which can improve the self esteem as they can express their true selves. There are many positive consequences of using Internet such as increase the social circle or to share experiences. Thus, computer-mediated communication contributes in the creation of higher social networks and public participation.En la actualidad convivimos con la revolución tecnológica, Internet es considerado, en relación a las tecnologías de la información y la comunicación, el fundamental. Sus posibilidades son innumerables y segundo a segundo siguen apareciendo nuevas innovaciones en torno a la Red de redes. Los adolescentes necesitan definirse, diferenciarse de los demás, sentirse incluido socialmente. Internet posibilita satisfacer esta necesidad, convirtiéndose en el principal espacio de interacción social, dando oportunidad de expresar ideas y problemas en foros, blogs o Redes sociales. Así, los sujetos se pueden sentirse sustentados emocionalmente por otros internautas generando comprensión recíproca. Al mismo tiempo, Internet ofrece la posibilidad de descubrir aspectos ocultos de la personalidad y de la identidad del individuo sin recibir sanción social del entorno habitual, lo que contribuye a mejorar la autoestima, ya que pueden manifestar su verdadero yo al mundo exterior. Conocer y aumentar el círculo social, relacionarse, intercambiar historias, experiencias, etc., son también consecuencias positivas del uso de Internet. Así, la comunicación mediada por ordenador tiende a contribuir a la creación de mayores y más diversas redes sociales, organizacionales comunitarias y participación pública. Es inadecuado calificar las relaciones online como insuficientes e incompletas en comparación con los lazos del “mundo real” ya que forman parte del mismo sistema social