CIRIEC Nº 66 October 2009
Regulatory and institutional contexts of Social Economy
Transformación de pymes saneadas en cooperativas de trabajo asociado y relevo en la dirección: estudio exploratorio de su viabilidad en Francia
Authors: France Huntzinger y Thierry Jolivet
Keywords: Transformación de pymes en cooperativas, relevo en la dirección, gobierno cooperativo, Cooperativas de trabajo asociado, Francia.
Econlit Keywords: P130, M130.
The transition from a sound Small and Medium-Sized Enterprise to a Cooperative Society will involve its previous manager as well as its successor. Much of the existing research on enterprise transition emphasizes the human factor in understanding the success or failure of these transitions. Starting from this research on family enterprise transitions, we question the relevance of such conclusions as far as Cooperative societies are concerned by means of a survey carried out among four Cooperative society managers. After a quick assessment of the transition to cooperative, we show the need for clarifying the relevance of the explanatory elements in the transition process: breaking with the past, role of key stages, part played by employees, since regarding Cooperative societies the fact of incorporating the new elements and withdrawing the old ones is provided in comparison with classic family enterprises scenarios. Finally, this exploratory research has enabled the identification of a profile of a sound SME to be transformed into a Cooperative society.
El vigente régimen fiscal de las cooperativas a la luz de las ayudas de Estado
Authors: Isaac Merino Jara
Keywords: Ayudas de Estado, cooperativas, interés general, confianza legítima, Comisión Europea.
Econlit Keywords: M140, H300, K340.
The peculiarities presented by the tax regime for cooperatives in Spain have recently been challenged by the European Commission in the light of the Community rules on State aid. This special tax treatment in such important figures as the corporation tax, the Transfer Tax and Stamp Duty, and some local taxes, finds support in Article 129. 2 of the Spanish Constitution and is justified in the public interest these entities pursue.
La economía social en las leyes
Authors: Gemma Fajardo García
Keywords: Economía social, economía solidaria, economía popular, tercer sector, legislación.
Econlit Keywords: P130, Q130, L310.
The organizations representing actors in the social economy have been the first who, noting the characteristics they share and that make them different from more conventional companies, have claimed a formal recognition by the legislators, allowing hereinafter to make clear their contribution to economic and social development and thus justify public policies fitting to this fact. European institutions have expressed on several occasions demanding that States and the European Union include social economy in its legislation and policies, and that they establish a legal framework wherein a third sector of the economy is recognized. The recognition of the social economy or solidarity sectors and minimal regulation thereof in constitutional texts is an increasingly noticeable trend in European and Latin-American legislative systems. Their content varies according to the States, but in any case, the social economy is defined by its principles and values, present in certain organizations such as cooperatives, mutual societies, associations or foundations, and its representative organization is recognized, and its promotion is confirmed because of their contribution to general interest.
La representación institucional de la economía social: una aproximación desde el derecho vigente y desde el derecho propuesto
Authors: Fernando Valdés Dal-Ré
Keywords: Economía social, representatividad institucional, organizaciones de representación de la economía social, legislación.
Econlit Keywords: P130, Q130, L310.
La delimitación de las entidades y organizaciones de economía social en la próxima ley reguladora del sector
Authors: Luis Ángel Sánchez Pachón
Keywords: Economía social, regulación legal, entidades de economía social.
Econlit Keywords: P130, Q130, L310.
The explicit legal recognition of the social economy sector depends, no doubt, on the conceptual identification which calls for clear and rigorous definition of the characteristics and specific traits that are expected of companies, organizations and social economy organizations. We analyze here the definition that is articulated in the proposed
Las charitable organizations en Estados Unidos: reformas en la legislación sustantiva y fiscal para impulsar un cambio
Authors: Marta Montero Simó
Keywords: Charitable organizations, Sector de las Nonprofit Organizations, Senate Finance Committee, recomendaciones, reformas legislativas.
Econlit Keywords: L300, L310, K190, K340.
As a foretaste of the review which the regulations of the different types of entities in the United States are currently being subjected to, we have witnessed in recent years a specific review of the regulation of non-profit organizations, and in particular,charitable organizations. Different actors, among which there is the industry itself, have prompted an analysis of the situation and have made proposals to stimulate a shift towards transparency and good governance. This article aims to highlight the state of affairs by a description of recent legislative changes affecting non-profit organizations in the U.S. It focuses on a description of the main recommendations to Congress as a legislative body, and the U.S. tax authorities, (Internal Revenue Service) as guarantor of compliance with the rules requirements, limitations and obligations of these entities and as a legislator to regulatory level. The ultimate goal of this article is to point out the outstanding problems of regulation or deregulation, if any, of these entities, as evidenced in that review process.
Procesos de construcción de otras alternativas: desarrollo y planteamiento de la Economía Social Comunitaria en América Latina
Authors: Henry Chiroque Solano y Valeria Mutuberría Lazarini
Keywords: Complementariedad, Reciprocidad, Redistribución, Economía, Naturaleza, Institucionalización, Cosmovisión, Movimientos Indígenas.
Econlit Keywords: P320, P490, Z100.
Ecuador and Bolivia recently institutionalized historical practices, called Plural Community Economy and Social Economy and Solidarity, respectively. The characteristic features are: development concept from Sumaq Qamaña – Vivir Bien (Bolivia) and Sumaq Kawsay – Buen Vivir (Ecuador), multinationality, autonomy, community and collective forms of land ownership, decent working conditions and recognition of principles and historical institutions of the community economy. These aspects have been little studied and relegated as historical and exotic production forms and modes. However, the community economy is characterized by the construction of collective identity, whose primary subject is the community, solidarity group work is in balance and harmony with Nature, and there is respect for human beings. Currently, community and social economy aims to progress towards a democratic, productive society, committed to the holistic development and self-determination of the people.
¿Son éticas las inversiones éticas? Propuesta de un modelo de idoneidad ética para la inversión socialmente responsable y aplicación a los fondos españoles
Authors: Aingeru Sorarrain Altuna y Carmen Valor
Keywords: Idoneidad ética, fondo ético, screening, comité ético, inversión socialmente responsable, índices éticos, transparencia, activismo.
Econlit Keywords: G230, L310.
Lack of trust in ethical investment products hinders the development of socially responsible investments in Spain. However, there is no model or framework to evaluate the ethical quality of the available products. This paper proposes a model for ethical suitability investments and evaluates how Spanish mutual funds comply according to that model. We conclude that there is no product that meets the ten stated requirements, the information that fund managers provide being especially poor. This jeopardises the accountability of the management firm to its client, for whom it is supposed to be working.
Influencia de la motivación intrínseca y extrínseca sobre la transmisión de conocimiento. El caso de una organización sin fines de lucro
Authors: Natalia Martín Cruz, Víctor Martín Pérez y Celina Trevilla Cantero
Keywords: Motivación extrínseca, motivación intrínseca, transmisión de conocimiento, ENL.
Econlit Keywords: C290, D640, D830, L310, M540.
Non-profit organizations need their employees to be dynamic in transferring knowledge in order to be efficient. Both intrinsic and extrinsic motivation may support tacit knowledge transfer considering that, in this kind of organizations, motivation is a very important factor to retain valuable employees. The findings of this research, concerning a non-profit organization where individuals are the unit of analysis, show that tacit knowledge transfer improves through intrinsic motivation and may have positive effects on organization efficiency.
Efecto riqueza de la especulación, crisis económica y límites de las políticas ambientales
Authors: Emèrit Bono
Keywords: Efecto riqueza, Ecosistema, Burbuja especulativa, Keynesianismo de los precios de activos, sostenibilidad ecológica, políticas medioambientales.
Econlit Keywords: G010, A110, Q010, Q580.
This article discusses various aspects of the current economic crisis. Firstly, we study the onset of the crisis as caused by multiple factors, emphasizing the fall of subprime securities, although the rising oil prices also had an influence in it. We then echo how this crisis questions some elements of existing economic theories and guidelines for interpreting and finding patterns in economic processes, especially those concerning the financial markets (efficient market theory). The role throughout this process, and thirdly, the speculative bubble seen as a new concept: Keynesianism stock exchange? or asset price Keynesianism? Finally, the paper addresses that this crisis also coexists and affects life-supporting ecosystems as well as the changes in environmental policies criteria that would have to be articulated.