The aim of this work is to explore the patterns of corporate governance in agricultural co-operative firms, where the suppliers are also the company owners. We raise the question of how they control management and what are the factors which limit managers’ actions to achieve the objectives of...

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal...

Los concursos de acreedores son procesos para proceder a la solución de situaciones de insolvencia, tanto en casos en los que se produce la continuidad futura de la empresa como en aquellos en los que su situación económico financiera aconseje su disolución. El procedimiento concursal está...

El principal objetivo de este trabajo es analizar los factores que desde la óptica del marketing y del entrepreneurship pueden favorecer el crecimiento internacional de las nuevas empresas internacionales. Concretamente, se plantea analizar cómo afecta la velocidad de internacionalización y...

The aim of this paper is to present, in a comparative view, the results of the Survey: Corporate Social Responsibility (CSR) which was carried out by the Department of Economics (FCS-UDELAR) in 2006 to respondents older than 17 years and to private companies in the industry, commerce and...

The sample includes 448 employees in the Colombian electrical sector. Data was collected through an online survey and analyzed through a multiple mediation scheme. The results indicate that teleworking and its benefits are related to the benevolent and principled ethical climates, but not...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...