Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple

Bandeira, Ana María; Meira, Deolinda; Alves, V. M. C.

doi:10.5209/reve.54919

Cited by 5 publications

(3 citation statements)

References 3 publications

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“…Despite the challenges that cooperatives face, cooperatives generate benefits to their partners (Alfonso et al 2016;Bandeira et al 2017;Charterina 2015;Monge 2010;Muciño 2013;Rakopoulos 2015;Redondo et al 2011;Siapera and Papadopoulou 2016;Vieta 2013) and to their communities, as well as to groups of people in vulnerable situations. Examples of this can be found in the support provided by cooperatives to people in street situations (Magni and Günther 2014) and the unemployed.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Cooperatives of Mexico: Their Social Benefits and Their Contribution to Meeting the Sustainable Development Goals

et al. 2021

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Cooperatives are considered an organizational alternative based on principles and values. These organizations seek the fulfillment of social and economic benefits for their members as well as for the community in which they develop. Their nature allows them to solve problems such as social and labor exclusion as well as environmental issues. However, although their benefits to society have been extensively studied, little is known about how these organizations contribute to the attainment of the Sustainable Development Goals (SDGs). The aim of this study is to analyze the way in which the social benefits generated by cooperatives contribute to the fulfillment of the SDGs in Mexico City. This qualitative study uses interviews and thematic analysis to identify and define the different social benefits generated by 134 cooperatives in Mexico City. These benefits were analyzed to identify whether they contribute to the fulfillment of the SDGs. The results stimulate the theoretical and empirical discussion about the role of cooperatives and their contribution to solving current social problems, as established by the United Nations. The article presented is of scientific interest and it is also relevant for the elaboration of public policies aimed at producing better results for these types of organizations.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Cooperatives of Mexico: Their Social Benefits and Their Contribution to Meeting the Sustainable Development Goals

et al. 2021

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“…The cooperative surplus is the term used in the doctrine and the legislation to assign the positive economic results that stem from the pursuit of the mutualistic scope by the cooperative, corresponding to the difference between revenue and the costs of the cooperativized activity with the members. It is an amount temporarily paid in excess by the cooperators to the cooperative or underpaid by the cooperative to the cooperators, in exchange for their participation in the activity of the cooperative (Bandeira, Meira & Alves, 2017).…”

Section: The Indirect Mutualitymentioning

confidence: 99%

The cooperative economic groups and the problem of the quantification of the social economy entities

Meira¹

2019

REVE

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The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon.

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“…The results from operations with third parties that are not allocated to other indivisible reserves may also revert to this reserve. It should be noted, in this regard, that Article 2(2) of the CCoop establishes the possibility that cooperatives, in pursuit of their objectives, may "carry out operations with third parties, without prejudice to any limits established by the laws of each branch" (Bandeira, Meira &Alves, 2017).…”

Section: The Establishment and The Sources Of The Reserve For Cooperamentioning

confidence: 99%

Literacy in the cooperative sector evaluated through the reserve for cooperative education and training

Meira¹,

Bandeira²,

Ávida³

2018

Ciriec-España

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This study aims to evaluate the degree of legal-accounting literacy in cooperatives, having as an indicator the reserve for cooperative education and training, since this reserve is exclusive to the legal regime of cooperatives and which, due to its very specific purposes, presented itself as a mechanism that seeks to prevent or eliminate possible phenomena of illiteracy. This reserve-which implements the cooperative principle of education, training and information-addresses members, leaders and workers and aims to contribute to the development of the cooperative, by allowing the education of cooperators, an active membership, the professionalization of the employees and members of the management and supervisory bodies, as well as raising community awareness of the advantages of the cooperative model. The empirical study has shown that, in Portugal, there are cooperatives that do not have established the reserve for cooperative education and training or, despite having established the reserve, admit possibilities that the law does not allow, namely both the destination of the reserve as well as its sources, and even its distribution. In addition, cooperatives are not adequately accounting for this reserve. There is, therefore, a significant degree of legal and accounting illiteracy regarding the reserve for cooperative education and training, which difficult or limits the achievement of its purposes.

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Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple

Cited by 5 publications

References 3 publications

Cooperatives of Mexico: Their Social Benefits and Their Contribution to Meeting the Sustainable Development Goals

Cooperatives of Mexico: Their Social Benefits and Their Contribution to Meeting the Sustainable Development Goals

The cooperative economic groups and the problem of the quantification of the social economy entities

Literacy in the cooperative sector evaluated through the reserve for cooperative education and training

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