×

Abstract

In recent decades the shape and funding of what is known as the welfare state have become a common cause for concern in society as a whole. Moreover, the economic recession and the fiscal consolidation effort that governments in general have been obliged to make have shown the fragility of the present social protection system, particularly in view of the persistence of unfavourable economic scenarios. At the same time, the proliferation of new social needs and the rise of factors that increase demand (ageing, immigration, unemployment, globalisation, etc.) have overwhelmed the public sector’s capacity to meet present and future social demands. Given this situation, the present social welfare model will inevitably be regenerated as a mixed model – founded on returning to greater involvement and participation by civil society in attending to social needs – to ensure the highest levels of welfare.

×

Abstract

To assess the political, economic and social value of the social economy, it is essential to arrive at a correct measurement of its impact on society as a whole. The contribution made by the intrinsic values that differentiate the social economy surpasses the economic sphere and enters into that of social utility, associated with the guiding principles of these companies. This paper offers a quantitative measurement and monetary valuation of the differentiating effects of social economy enterprises, making it possible to estimate the impact of their activity on social cohesion in Spain. The results indicate that the total benefits these enterprises contributed to social cohesion in 2009 exceeded 3400 million euros. The main beneficiaries were their own workforce, who received 2260 million euros annually in net wages.

×

Abstract

In view of the demographic changes which are taking and will take place in Spain, as well as the uncertainty about the ability of the public social security system to meet the obligations it has acquired, mutual provident societies are offering complementary services within a mixed social security system. Due to the limited attention that the literature has paid to these societies, the aim of this paper is to acquire a deeper knowledge of these companies by drawing multiple comparisons between these organisations and another type of mutual called industrial accident and occupational illness mutual insurance companies, using the Scheffé test. Special attention will be paid to the regions of Catalonia and the Basque Country, which are the most active Spanish regions in developing mutualism.

×

Abstract

The paper attempts to identify the roles played by major Spanish NGOs (44 of the 100 largest in terms of their budget) in the process of collaboration between them. The results seem to show three groups of organizations with homogeneous behaviour. The first, those with very large budgets, engage in very active collaboration with other less related sectors. The second group is also made up of large-scale organizations, which focus on development activities and collaborate with other organizations in their sector. Finally, the third group is more heterogeneous, and the organizations cooperate less, for different reasons: either they are very wary of engaging with other organizations, or they prefer to engage in smaller-scale collaborations with other organizations with which they share a mission (values, ideology, beliefs, etc..), or they are isolated from the rest because they are involved in some legal process or judicial intervention. The method applied is Blockmodel Analysis, in the context of Network Theory.

×

Abstract

The civil economy approach developed by Luigino Bruni and Stefano Zamagni over the last 20 years is an alternative proposal to the traditional economic model based on the perfect rationality of homo œconomicus. Drawing on ancient sources such as Neapolitan Illuminism, its main contribution lies in the need to recover relationships in the economic field, particularly those that involve the generation and strengthening of relational goods, intangible resources that allow optimal economic, social and human development. The purpose of this study is, on the one hand, to offer an analysis of this humanistic economic proposal in order to understand both its scope and its possibilities and, on the other, taking into account the ethica cordis or “ethics of the heart” developed by Adela Cortina, to propose guidelines to bring this approach closer to the post-conventionalism required by a plural society.

×

Abstract

The main objective of this paper is to verify how the management measures applied to the social services have contributed to

×

Abstract

This article addresses the usefulness to internal users of the information provided by the plan of action introduced by Royal Decree 1491/2011 (PGC ESFL 2011), which brings the foundations very close to management control. The starting point is the convenience of using the economic and financial information prepared not only as an accountability tool but also to carry out the foundations’ internal management tasks, as a way to increase their effectiveness and efficiency. It has been noticed that foundations do not have rules for preparing the action plan, either in the PGC ESFL2011 accounting plan or in the 63 protectorates identified. This is, therefore, an unmet need. Possible management techniques that can be introduced and applied in a foundation are also analysed in order to make improvements in the effectiveness and efficiency of these organizations based on their action plans.

×

Abstract

Nowadays there are people who question the foundation for the favourable tax treatment granted to donations and why certain entities are eligible to receive tax-deductible donations. This debate conceals opposing political positions and different models of State. This article provides an overview of deductible donations to non-profit organisations in the United States, introducing the reader to the far from easy regulation of the tax benefits enjoyed by the donor, which depend on both the legal nature of the donee and on the purpose of the donation.

×

Abstract

The objective of the present study is to examine two subsectors of cooperatives in the Valencia region of Spain that are among the most representative in terms of their economic importance, tradition and impact on local development. These subsectors are CNAE 01: “Agriculture, livestock, hunting and related services” and CNAE 46: Wholesale trade and trade intermediaries, other than in motor vehicles and motorcycles”. This analysis mainly uses the Iberian Balance Sheet Analysis System Database (SABI). The purpose of studying the sample is to discover the corporate behaviour and evolution of both cooperatives and their counterparts in the capitalist economy from 2006, before the beginning of the economic crisis, until it deepened in 2011. To this end, various economical and financial indicators are applied to the sample and the behaviour of the different groups of companies is observed.

×

Abstract

The overall objective of this article is to analyse the costs of accidents at work in fruit and vegetable companies operating under the corporate forms of cooperatives and agricultural transformation societies (SATs) in the province of Alicante. This article shows that the companies studied see prevention more as a way to avoid sanctions than as an end in itself. Fruit and vegetable marketing cooperatives and SATs in Alicante bear significant costs due to workplace accidents, yet the culture of prevention does not seem to be a guiding principle in their workplace accident management.