Las empresas de participación de los trabajadores (cooperativas de trabajo asociado y sociedades laborales) cumplen objetivos económicos y sociales valorados por la Constitución española y por el Derecho comunitario que justificarían un tratamiento fiscal más ajustado a sus especialidades...

this research show, through an analysis of the institutional design and the implementation of the program, that the program for educational aids Paces, in Colombia, in the 1992-1998 term, did not accomplish its short-term and long-term objectives. The fact that the opportunity cost for the lost...

this research show, through an analysis of the institutional design and the implementation of the program, that the program for educational aids Paces, in Colombia, in the 1992-1998 term, did not accomplish its short-term and long-term objectives. The fact that the opportunity cost for the lost...

This article examines the structure of governance in co-operative business groups in the framework of the growing process of globalisation. Starting with a brief introduction to globalisation and the theories of co-operative degeneration, a specific case is analysed referring to Mondragón...

This paper considers issues of governance in democratic member-based organisations (DMOs), such as co-operatives and mutual societies. It examines the processes whereby members’ interests are mediated through the democratic process, and the board; and it explores some of the factors influencing...