CIRIEC Nº 86 April 2016

Regeneration dynamics in Mondragon's multinational-cooperatives: the reproduction of the co-operative model at capitalist subsidiaries

Authors: Ignacio Bretos Fernández & Anjel Errasti Amozarrain

Keywords: Cooperative, Internationalisation, Mondragon, Regeneration, Democracy.

Econlit Keywords: P13, J54, F23, M14, M12.

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BRETOS, I. & ERRASTI, A. (2016): “Regeneration dynamics in Mondragon’s multinational-cooperatives: the reproduction of the co-operative model at capitalist subsidiaries”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 5-34.

Clusters in the Solidarity Economy: the strategy of participating in networks of enterprises in Brazil

Authors: Maria de Nazaré Moraes Soares, Bruno Souza Lessa, Italo Cavalcante Aguiar, Aurio Lucio Leocadi, Silvia Maria Dias & Pedro Rebouças

Keywords: Solidarity economy, cooperation networks, public policies, Brazil.

Econlit Keywords: D85, J54, L31, P13.

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Abstract

The economy is always a social construction, which cannot be separated from society itself (Polanyi 2011, Laville, 2014). The Solidarity Economy prioritizes local development and human through practices of cooperation and self-management. The present debate about Solidarity Economy has emphasized the urge for strategies to strengthen enterprises via formation of networks of cooperation, due to the difficulty of access to the market, finding that can be identified also in the international context (Spear, 2004, Borzaga, 2005, Young, 2007, Grassl, 2012). The aim of the study was to investigate, using a quantitative multivariate approach, if the organization in networks of cooperation fortifies those enterprises. For such, the national database from the survey performed in Brazil during the period 2010 to 2013 was analysed, comprising a sample with 9,897 enterprises. The results corroborated with the referred literature, foregrounding that the strategy of forming networks, indeed differs positively enterprises.

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MORAES SOARES, M.N. et al. (2016): “Clusters in the Solidarity Economy: the strategy of participating in networks of enterprises in Brazil”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 35-59.

The Social Economy: an Economic Institutionalism Approach. Empirical evidence

Authors: Miguel Ángel Alarcón Conde

Keywords: Social Economy, Third Sector, New Economic Institutionalism Approach, Graphs Theory, Ontology of Language.

Econlit Keywords: B52, L30, P13, P50.

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ALARCÓN CONDE, M.A. (2016): “The Social Economy: an Economic Institutionalism Approach. Empirical evidence”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 61-100.

Social, economic and environmental initiatives: impact on the opinion of the membership base of a credit cooperative in Costa Rica

Authors: Paul Masís Solano, Irune Gómez Pescador & Paula Arzadun

Keywords: Impact, perception, evaluation, reputation, Costa Rica, cooperatives, CoopeAnde Nº1 R.L.

Econlit Keywords: P13, C23, E51.

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MASÍS, P., GÓMEZ, I. & ARZADUN, P. (2016): “Social, economic and environmental initiatives: impact on the opinion of the membership base of a credit cooperative in Costa Rica”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 101-122.

Social capital and networks: analysis of the Third Sector in rural contexts

Authors: Isabel Saz-Gil, Patricia Almaguer-Kalixto & Juan David Gómez-Quintero

Keywords: Third social action sector, social capital, networks, trust, reciprocity.

Econlit Keywords: L31, M19, O18, Z13.

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SAZ-GIL, I., ALMAGUER-KALIXTO, P. & GÓMEZ-QUINTERO, J.D. (2016): “Social capital and networks: analysis of the Third Sector in rural contexts”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 123-154.

Worker cooperatives versus investor-owned firms. Comparative analysis of financial strength and performance in the Basque Country

Authors: Miguel Ángel Zubiaurre, Lorea Andicoechea & Ainhoa Saitua

Keywords: Cooperatives, Investor-owned Firms, Profitability, Solvency, Analysis.

Econlit Keywords: A13, M20, G32, P13.

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ZUBIARRE, M.A., ANDICOECHEA, L. & SAITUA, A. (2016): “Worker cooperatives versus investor-owned firms. Comparative analysis of financial strength and performance in the Basque Country”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 155-194.

Is cooperativism a channel for formalization and for accessing social security in sexual work? International background and expert opinion on the case of Uruguay

Authors: Pablo Guerra

Keywords: Sexual works, prostitution, cooperativism, social safety.

Econlit Keywords: I38, J46, J71, P13, Z1.

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GUERRA, P. (2016): “¿Es el cooperativismo una vía para la formalización y el acceso al sistema de seguridad social en el trabajo sexual? Antecedentes internacionales y análisis de opinión para el caso uruguayo”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 195-219.

The reform of spanish local governmental accounting: some critical considerations about new accounting regulation

Authors: José Manuel Vela-Bargues, Fernando Polo-Garrido & María Soledad Pérez-Yuste

Keywords: Governmental Accounting, Local Authorities, Setting of Accounting Standards Process in the Public Sector, Accounting Reform.

Econlit Keywords: L30, L39, H72, M41, M48.

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VELA-BARGUES, J.M., POLO-GARRIDO, F. & PÉREZ-YUSTE, M.S. (2016): “The reform of spanish local governmental accounting: some critical considerations about new accounting regulation”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 221-250.

Socially responsible public procurement: the need to reconsider the power of public procurement for achieving social objectives

Authors: María Burzaco Samper

Keywords: Governmental Accounting, Local Authorities, Setting of Accounting Standards Process in the Public Sector, Accounting Reform.

Econlit Keywords: A13, K12, K23, H57, H72, L31.

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BURZACO SAMPER, M. (2016): “Socially responsible public procurement: the need to reconsider the power of public procurement for achieving social objectives”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 281-310.

Political consumption in Argentina: strategies developed by non-profit organizations

Authors: Marcos Rodríguez de Ancos

Keywords: Political consumption, Argentina, non-profit organizations, change strategies, responsible consumption, corporate social responsibility.

Econlit Keywords: E29, D79, L31, M14.

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RODRÍGUEZ DE ANCOS, M. (2016): “Political consumption in Argentina: strategies developed by non-profit organizations”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 86, 251-279.