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...

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,...

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 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...

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...

Based on the definition of social enterprise, this article analyses the companies operating within the sphere of social integration through work from the concept of social enterprise. A brief analysis is made of the process of institutionalisation of work integration social enterprises in Spain....

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,...

Spanish Abstract: Este trabajo tiene como objetivo incorporar la noción de 'redes políticas' en el análisis de la actividad normativa, a los efectos de determinar si es posible modelar patrones de interacción entre los actores en el proceso político, no sólo en el proceso de...