The aim of this article is to show the current situation of Spanish hospitals, as the result of research into both the public and private sector. The National Health System budget in 2002 was of over 28,000 million Euros. The bulk of the budget, over 90%, goes towards patient care and treatment,...

In the running of social firms, managers play a leading role which can guide the course of these companies. In this article we analyse the theoretical elements underlying the central importance of managers in social firms, the nature of these strategic human resources, particularly the variables...

The present importance of network collaboration processes between Worker Cooperatives resides in the dual function they are called on to fulfil: A) Minimising the members’ extreme aversion to risk, - due in worker-partners to the abundance of risks, and in capitalists due to the impossibility...

This article provides a critical examination of the scientific literature published in Spain and internationally on the Non-Profit Third Sector. It focuses on three issues: firstly, the controversy regarding the name and conception of this social sector; secondly, the theories justifying this...

This paper focuses on the effects of new information and communications technologies (NICT) on innovation and internationalisation in enterprises in the Social Economy. It begins by identifying strategic groups within enterprises by their functional choices of NICT. Extensive field work was...

In this paper, we intend to analyze some scientific questions of current importance in the Social Economy field and Non-profit sector. In the first place, we show the growing economical importance of this field in Europe, based on the results obtained in the last transnational study. Secondly,...

El Parlamento Europeo aprobó, el 19 de febrero de 2009, el Informe sobre Economía Social elaborado por la parlamentaria europea Patrizia Toia (Informe Toia). En él se reconoce la Economía Social como actor empresarial en la Unión Europea, se reclama su reconocimiento jurídico, su...

This article is a summary of the first phase of a deeper project which aim is to study the socioeconomic dimension of musical societies. To do so, after having highlighted the importance and significance of musical societies in the Valencian Community, we try to frame their complex...

In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the...

This study analyses the role played by management in Brazilian agricultural co-operatives in terms of how their objectives and their governance are focused. The analysis explores ways of running agricultural co-operatives, comparing traditional co-operatives, which focus on the economic side,...