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...

In the article some hypotheses are considered regarding the particular behaviour of co-operatives in relation to matters of employment and labour relations; a special conduct which comes as a consequence of the specific institutional characteristics of these companies, the peculiarities of the...

This article examines the dynamics of innovation in co-operative groups in the current phase of globalisation. In the first part of the article a number of key factors - necessary to be taken into account in any process of innovation are analysed, such as the innovation networks, human capital,...

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...

The article examines the process of restructuring in the Argentinean financial system and the changes in its institutional configuration, after the Mexican crisis of December 1994. The effect of the regulations imposed by the Argentina Central Bank is shown, especially in the case of...

In Argentina research into cooperativism has played a marginal role reflecting a weak relationship between research and the problems, needs and potential of this sector. This paper carries out a review of research undertaken into cooperativism and published in specialist magazines over the...

The expression “co-operative” used in its habitual current form is over 50 years old. However, it is not exaggerated to declare that nowadays in this society we are still looking at a new concept under development and hence not shaped definitively. This paper offers an up to date, summarised...

A brief overview is given of the main stances adopted regarding co-operative taxation. Starting from the aforementioned doctrine, the constitutional projections regarding the co-operative movement are examined, and in particular, the meaning of the promotion mandate contained in article 129.2...

The Spanish Constitution in article 129.2 establishes a mandate (and thus an imperative order) to the state powers to promote the figures and mechanisms of the social economy. This support is juxtaposed to the constitutional rules defining the Spanish economic and bs system The roots of the...

This essay presents a theoretic discussion regarding the importance of human and social capital, and the methods of managing contractual relations. As a specific case it analyses agricultural co-operatives, and the generation of value from agricultural production. It presents a multivariate...