The Law 22/2003, of July 9, Bankruptcy, has filled a need for bankruptcy reform legislation widely defendant in our country, motivated by the archaic and dispersal of the previous rules. The core budget of the new legislation, which eliminates the duality of treatment based on the legal nature...

Cooperativist integration, an example of the sixth cooperative principle of inter-cooperation, means the concentration of cooperative enterprises. Of the different means of organization that are covered by the legislation on cooperatives, cooperative groups appear to be a similar concept to that...

Resumen La posición competitiva de las empresas en unos mercados cada vez más exigentes, precisa la definición de una estrategia orientada a la capacidad de respuesta a las necesidades del cliente. Las empresas de comercialización citrícola españolas, con productos de escasa...

Corporate social responsibility (CSR) has made a significant comeback in the last decade of the twentieth century and first few years of the twenty-first century. This being the case, social economy organizations must demonstrate their socially responsible behaviour by producing the relevant...

Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial...

Corporate Social Responsibility (CSR) and its integrated management in companies is leading to a new company model that willingly expands its concerns by giving equal consideration to economic, social and environmental aspects. Cooperative societies, in paying attention to the principles and...

The great impact of business concentration moves being seen in the majority of economic sectors has also been seen, albeit in an incipient form, among agricultural co-operatives, in which mergers emerge as one of the most suitable formulas to alleviate a good part of the problems presently being...

La reforma de la Organización Común de Mercados de Frutas y Hortalizas llevada a cabo mediante la promulgación del Reglamento (CE) 2200/1996, del Consejo, establece un nuevo instrumento financiero para las Organizaciones de Productores de Frutas y Hortalizas denominado Fondo Operativo. Sin...