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,...

Participation – democratic functioning – is one of the main elements which make up social economy companies. Within this, certain experiences which aim to solve recently appeared social problems (social integration, fair trade companies, etc.), have been denominated New Social Economy. From...

Non-profit organisations are enjoying an increasing amount of power and influence in Spain when it comes to raising citizen awareness on issues such as the environment, cooperation and human rights. However, they are gradually losing that aura of trust and credibility, due to their close links...

This paper presents the results of a study aimed to quantify the Nonprofit Institutions Sector, based on a review of the three theoretical approaches currently available to delimit the sector, i.e. the social economy approach, the organizational non-profits approach, and the national accounting...

The voluntary supply of collective goods by nonprofit institutions has deserved little attention in the Public Choice literature, and the clasical nonprofits approach does not consider nonprofits supply as a collective decision, although individuals, either as consumers or as donors, are in the...

The information revolution and the destruction of the environment are leading to changes in society, economy and politics which can be included in the overall concept of globalization. This article analyses the influence of the two factors which are changing our civilisation in a specific area:...

In this paper we have attempted to identify the characteristics of the democratic system in a sample of 36 Andalusian associated labour cooperatives, approaching the matter from a psychosocial point of view. Our research has clearly shown that the workers and the least educated members are the...

The objective of this article is to establish a set of basic guidelines to encourage the establishment of a special tax regime for foundations within the framework of the Spanish constitution. Having analysed the laws that are currently in force, this will provide us with sufficient grounds to...