After years of preconceptions about co-operatives in developing countries, scholars and international institutions have re-evaluated their role particularly in poverty reduction strategies. Crucial condition is that co-operatives are considered as genuine, authentically participatory...

En los últimos decenios las investigaciones sobre el tema de la economía social han conocido un notable impulso. El artículo pasa revista al estado actual de la investigación en esta materia y analiza las más importantes propuestas teóricas elaboradas en el ámbito del denominado tercer...

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 study describes some actions carried out in the Lleida fruit sector regarding the concentration of supply and the creation of second level co-operatives. Following this the study analyses the actions adopted by a second level co-operative in the province, the entity which has managed to...

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...