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Abstract

Podemos hablar de la importancia de la actividad exportadora desde dos perspectivas diferentes. Desde una perspectiva macroeconómica, la expansión de las exportaciones permite mejorar la acumulación de divisas, el nivel de empleo, incrementar la productividad nacional y el crecimiento económico. Desde una perspectiva de empresa, la exportación contribuye a mejorar la utilización de la capacidad productiva de la empresa, a desarrollar capacidades de gestión superiores, a mejorar la capacidad de innovación de productos y procesos y a fortalecer sus resultados. Dentro del proceso de exportación, la estrategia exportadora se erige en una variable fundamental que determina el éxito de estas actividades. En este trabajo intentamos determinar, para 67 cooperativas vitivinícolas de Castilla-La Mancha, la forma en la que ésta afecta al resultado exportador.

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Abstract

Innovation as a source of competitive advantage for companies is a factor which is widely recognised by business agents, governments and the academic world, and has been extensively studied, above all, in for-profit business environments. However, its management is not without difficulties, confronted by companies in the for-profit as well as the non-profit making sector. This work first establishes the impact of innovation on the Social Economy. Next, it makes a revision of the elements of innovation management according to specialised literature. The third section presents the results of a study on innovation management carried out by a group of innovative companies from the Basque Country, of which half are Cooperatives.

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Abstract

The main idea of this work is to explain the development of agricultural processing companies from their origins until today. It also aims to show how these companies played a fundamental role in the modernisation of the agricultural sector, especially in the years in which Spanish agriculture was incorporated into the European Union. These companies arose as a new model of cooperativism between solidarity and profit and society and economy. Finally, agricultural processing companies could respond with great flexibility within a much more competitive agricultural framework.

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Abstract

During the last two decades of the XIX century in Spain, credit cooperativism directed towards small agricultural producers was strongly linked to the tendencies of

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Abstract

The aim of this paper is to study the level of efficiency in the sector of cooperative savings banks in Spain, using a non-parametrical approach by means of the DEA analysis. (DEA – Data Envelopment Analysis). Due to this, we start by a restricted approach that includes inputs such as business banking, staff costs, depreciation and financial costs, the traditional outputs being, loans and the securities portfolio. Subsequently, an incremental approach is proposed, extending the outputs of cooperative savings banks to bank operations, preferably with partners and the requirement to have a large workforce, with a reduced net profit in comparison with the rest of the banking entities. After discriminating the size of the cooperative savings banks, the future strategic response of the most important savings banks is given, according to the volume of Average Total Assets.

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Abstract

The demographic and legislative changes that affect the Social Assistance sector force the organisations that operate in this market to face the need to diversify and improve their offer and competitive strategy, to successfully confront the complexity of the demands of the new context. This study analyses the competitive situation of the social enterprises that operate in the Social Assistance sector in the Principality of Asturias, as well as the advantages and difficulties of the establishment of cooperation agreements among them. This work researches the use of business cooperation among small Social Economy organisations, geographically dispersed and specialised in different types of services, with the objective of making the most of synergies, uniting resources and developing a more solid position in the market when facing radical changes in the environment. The study is developed with the intention of establishing the bases which favour the creation of agreements between the companies analysed.

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Abstract

This study arose as a consequence of the observation of a double phenomenon. On the one hand, the growing demand for an ethical behaviour by companies has brought upon the development of what is known as corporate social responsibility (CSR). On the other hand, social movements have experimented spectacular growth, in size as well as capacity and scope, increasingly shaping themselves as leading agents in the theoretical and practical development of CSR. The main objective of this work is to analyse the characteristics of the political relationship between companies and NGOs in Spain. Specifically, using Grounded Theory as a methodological framework, the dynamics established in the public sphere between both agents are studied, specifically analysing the influence of these dynamics in the development of public policies in the Spanish context.

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Abstract

At present, there is significant interest in the study of volunteering from a socioeconomic perspective. This work deals with three of the central themes of economic research on the subject. The first refers to the problem of economic valuation of volunteer work. The second object of study involves the analysis of the management costs of volunteering as limiting and determinant elements for its expansion and consolidation. In third place is the emerging figure of corporate volunteering, one of the novel areas in the development of Corporate Social Responsibility and, strictly speaking, the expansion of volunteer work.

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Abstract

The transcendental importance that private non-profit organisations are gaining in the present world framework has led to an increasing number of internal and external agents to the organisations that demand greater transparency and effectiveness in their management. In our work, we consider that the success of these organisations should be measured by the effectiveness and efficiency of their management in the achievement of their mission, which will translate into the satisfaction of their beneficiaries’ needs. For this reason, we focus on the search for management indicators which enable the measurement of the activity carried out and their application in a Balanced Scorecard.

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Abstract

Non-profit organisations (NPO) need to make themselves worthy of the trust that society has placed in them. For this reason, greater transparency is essential in their management. Although the primary objective of NPOs is not the obtaining of profits, it is important for organisations to provide information on their income and expenditure and show a balanced budget. We understand that in this context the organisation must be as transparent as possible in order to obtain financing. This study includes the analysis of the information on the income and expenditure structure provided by a group of associations from Andalusia at the announcement for the granting of subsidies for projects by a financial institution. The evaluation of the quality of the information provided will allow the level of transparency of the NPOs to be established in the context of economic-financial information.