This paper presents research on existing female leaders of co-operatives and their perceptions of differences between their leadership styles and that of men. It is an early exploration with a small empirical base. Women contemplating careers in co-ops need to see or read other female leaders in...

The present paper pretends to analyze the financial and economic effect that the application of the Interpretation of the International Financial Reporting Interpretations Committee about Members' Shares in Co-operative Entities and Similar Instruments could have in co-operatives. This...

We present the case study of a fast growing agribusiness cooperative in Ethiopia, Oromia Coffee Farmers Cooperative Union (OCFCU). OCFCU was established in 1999 by 34 cooperatives and a capital of US$90,000. Nowadays, OCFCU has 240 cooperatives and a capital exceeding $12,000,000 USD. Well known...

Globalization, technological changes and the information revolution are phenomena that affect the ways in which different levels of government allocate their public resources and expenditures. This paper examines one aspect of the problem: the decentralization of the subnational public sector...

What are the income inequality sources for local governments? In this paper is analyzed the case of Lima government incomes (transfers from Central Government) and it is found that they are all highly unequal. This outcome implies that not only mining taxes transfers are unequal, but also the...

Nella situazione attuale, gli effetti strutturali del patto di stabilità interno vanno considerati con ogni attenzione. Questi effetti sono “prociclici”: essi aggravano i fenomeni deflattivi che, dopo la crisi del 2008, sono oggi pesantemente in corso. L’analisi statistica condotta mostra...

This paper provides an explanation of the reason why previous works suggest that the effect of fiscal stimulus measure is, if any, small during the lost decades in Japan. To show this, it focuses on public investment by local governments which occupies a substantial portion of the total...

In order to analyze the transfers policy among different levels of government, first it is necessary to calculate the capacity and fiscal effort of the specific region of study. This paper reviews the different methods to compute these two concepts and it also shows how the availability of...

The paper explores the issue of urban development in the context of fiscal crisis. A model of municipal governance is introduced, explaining how social agents’ individual strategies shape the accumulation of debt by local governments. Empirical investigation, in a sample of big Polish cities,...