Using case study methodology, we analyze the export experience of 11 SMEs from Asturias and Alicante. The aim of the paper is to prove whether the perception of export barriers differs between those SMEs highly committed to exporting (or successful in foreign markets) and those others whose...

The present paper shows the aims of a group of people who set up an oil-milling cooperative society. These aims will be the basis for developing the organization and will determine its future actions in the market. This work attempts to identify the process by which the members’ aims are...

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...

Three basic regulations determine the tax levied on co-operative companies, which makes it extremely difficult to calculate as, according to the Law that regulates co-operative tax, sums that are obligatorily destined for social funds are deductible from taxable income. Moreover, the...