Revistas Científicas de la Universidad de Deusto
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La fusión de cooperativas: ¿el mejor mecanismo de integración?
No full textThe cooperative integration exist in the nature of this corporate form and links to cooperative principles. However, the mechanisms to perform that integration are varied. This paper analyzes the strengths and weaknesses of one of these formulas: merger. This analysis is based on the current situation of the agrifood cooperatives and legal incentives that these processes of concentration have, through the creation of so-called Priority Associative Entities and the provisions contained in the Act on measures to improve the food chain.
Received: 26 April 2015Accepted: 27 May 2015La integración cooperativa late en la naturaleza de esta forma societaria y enlaza con los principios cooperativos. Sin embargo, los mecanismos a través de los cuales puede realizarse con variados. En este trabajo se analizan las fortalezas y debilidades de una de esas fórmulas: la fusión. Tomando como punto de partida la actual situación del sector agroalimentario y los incentivos legales que estos procesos de concentración tienen, a través de la creación de las llamadas Entidades Asociativas Prioritarias, y las normas contenidas en la Ley de medidas para la mejora de la cadena alimentaria.
Recibido: 26 abril 2015Aceptado: 27 mayo 201
Uso indebido de la figura de la sociedad cooperativa
No full textThe large number of cooperative societies created in recent years makes us optimistic about their contribution to social development and economic growth. This also leads us to think that there will be an increase in companies of this type in the near future. However, we must draw attention to the fact that many companies are opting for this legal form although their true nature is far from the principles and characteristics of cooperatives. On the other hand, we intend to highlight the need for legislation in this field to respect the essence of the cooperative model and adequate oversight from the various regulatory agencies to ensure compliance with this legislation and cooperative principles.
Received: 22 April 2015Accepted: 29 May 2015El elevado número de sociedades cooperativas constituidas en los últimos años nos obliga a ser optimistas sobre la contribución de éstas al desarrollo social y al crecimiento económico y a pensar que en el futuro próximo seguiremos asistiendo al nacimiento de muchas empresas de esta naturaleza. Pero, la observación de la realidad empresarial, también, nos obliga a denunciar la existencia de sociedades cooperativas que optan por este revestimiento jurídico para obtener el régimen propio de éstas cuando su verdadera naturaleza dista mucho de los principios y características propias de las cooperativas. Por otro lado, se quiere destacar la necesidad de que la normativa sobre esta materia sea respetuosa con la esencia del modelo cooperativo y que las diferentes administraciones públicas con competencias sobre estas empresas realicen una adecuada labor de vigilancia para garantizar el respeto de estas a la legislación y a los principios cooperativos.
Recibido: 22 abril 2015Aceptado: 29 mayo 201
Las cooperativas y los jóvenes
No full textThe current great challenges experienced in the early 21st century invite to study and reflect on the situation of youth and their approach to cooperatives. Youth need cooperatives just as much as they need them. Research should be conducted on the values exhibited by young people and their consistency with the cooperative values that make up their identity.
Recibido: 17 octubre 2016Aceptado: 07 noviembre 2016En el momento presente, a comienzos del siglo xxi, los grandes cambios experimentados invitan al estudio y reflexión acerca de la situación de los jóvenes y su posición respecto a las cooperativas. Los jóvenes necesitan a las cooperativas tanto como éstas los necesitan a ellos. Resulta fundamental la investigación acerca de los valores que exhiben los jóvenes y su sintonía con los valores cooperativos que conforman su identidad.
Recibido: 17 octubre 2016Aceptado: 07 noviembre 201
Integración y agrupación en las cooperativas vascas
No full textCooperative integration and association should be grounded in the principle of intercooperation to analyse the Basque legislation on the matter, ranging from agreements between cooperatives to cooperative groups, through to second and higher-level cooperatives and cooperative corporations, with comparative references to state legislation. Finally, this paper addresses joint cooperatives, as they are included in the same Chapter of the Basque law.
Received: 22 November 2016Accepted: 20 December 2016Enraizando la integración y la agrupación cooperativa en el principio de intercooperación, se analiza la legislación vasca en la materia, desde los acuerdos entre cooperativas a los Grupos cooperativos, pasando por las Cooperativas de segundo y ulterior grado y las Corporaciones cooperativas, con referencias comparadas a la legislación estatal. Por último, se abordan las Cooperativas mixtas por estar englobadas dentro del mismo Capítulo de la Ley vasca.
Recibido: 22 noviembre 2016Aceptado: 20 diciembre 201
Educación, formación humana y valores cooperativos: una propuesta de revitalización de las prácticas educativas brasileñas para el rescate del hombre social y fraterno
No full textLa modernidad trajo en su esencia la posibilidad del hombre ejercer la plenitud de su capacidad racional, estableciendo un proceso evolutivo basado en la conformación del conocimiento y desarrollo de la ciencia. En un momento más reciente, en la postmodernidad, el hombre pierde el sentido de la sociabilidad y de la fraternidad, y pasa a vivir detenido en sus intereses personales, alejado de los demás y de las necesidades del mundo. Por ello, el trabajo tiene como objetivo el análisis de las finalidades de los niveles educacionales en Brasil, para que se pueda establecer una posibilidad de cambio de las prácticas educativas, a través de la utilización de los valores cooperativos en la formación educacional como supuesto de rescate del hombre fraterno y sociable.
Recibido: 24 mayo 2017Aceptado: 04 julio 2017Modernity brought in its essence the possibility of man to exercise the fullness of his rational capacity, establishing an evolutionary process based on the formation of knowledge and development of science. In a more recent moment, in postmodernity, man loses the sense of sociability and fraternity, and happens to live in his personal interests, away from others and the needs of the world. Therefore, the objective of this study is to analyze the aims of educational levels in Brazil, so that a possibility can be established for changing educational practices, through the use of cooperative values in educational formation as an assumption of Rescue of fraternal and sociable man.
Received: 24 May 2017Accepted: 04 July 201
Presupuestos teóricos para la regulación jurídica de las cooperativas de consumo en Cuba
No full textThe updating process of the Cuban social and economic model has given rise to the expansion of cooperatives. However, the legislation regulating this process does not envisage consumer cooperatives, even if the difficulties regarding essential commodity consumption among people seem evident. Therefore, this paper aims to lay down the theoretical assumptions that should underpin the legal regulations of cooperatives in Cuba so that consumer cooperatives can be conceived as a means to meet the needs of their members and the community at large. To this end, an approach to the definition of consumer cooperatives is developed. Then, the current legal limitations for the implementation of this type of cooperatives in Cuba are analysed to finally discuss the theoretical and legal assumptions in this regard.
Received: 05 June 2017Accepted: 14 July 2017El proceso de actualización del modelo socioeconómico cubano ha implicado la expansión de las cooperativas. Sin embargo, la legislación que regula este proceso no concibe a las cooperativas de consumo, aun cuando las dificultades para el consumo de artículos vitales para las personas resultan evidentes. Por tanto, el objetivo de este trabajo es fundamentar los presupuestos teóricos en que debe sustentarse la regulación jurídica de las cooperativas en Cuba, a fin de que conciba a las cooperativas de consumo como un medio para la satisfacción de las necesidades de sus asociados y de la comunidad. Para ello se parte de una aproximación a la definición de las cooperativas de consumo. A continuación, se analizan las actuales limitaciones jurídicas para la instrumentación de este tipo de cooperativas en Cuba, y se termina argumentando los presupuestos teórico-jurídicos para este propósito.
Recibido: 05 junio 2017Aceptado: 14 julio 201
Perspectiva de Género y Cooperativas No Agropecuarias en Cuba. Potenciales contribuciones desde la asesoría jurídica
No full textThe objective of this work is to base some proposals destined to contribute, from the juridical advice, with the strengthening of the gender equality in the Urbans Cooperatives of the province of Pinar del Río. For this purpose, the reality of these associative forms in the province is characterized from a gender perspective. Next, the legal counseling process is analyzed theoretically, as well as its contribution to the cooperative identity. Finally, a set of potential contributions is argued from the process of legal advice to gender equity in the Urbans Cooperatives of the territory.
Received: 26 November 2018Accepted: 21 December 2018El objetivo de este trabajo es fundamentar algunas propuestas destinadas a contribuir, desde la asesoría jurídica, con el fortalecimiento de la equidad de género en las Cooperativas No Agropecuarias de la provincia de Pinar del Río. Para ello primero se caracteriza, desde una perspectiva de género, la realidad de estas formas asociativas en la provincia. A continuación, se analiza teóricamente el proceso de asesoría jurídica, así como su contribución a la identidad cooperativa. Por último, se argumenta un conjunto de potenciales contribuciones desde el proceso de asesoría jurídica a la equidad de género en las Cooperativas No Agropecuarias del territorio.
Recibido: 26 noviembre 2018Aceptado: 21 diciembre 201
Liberdade de empresa, identidade cooperativa e responsabilidade social do cooperativismo: a redenção do socialis et adminicula hominum
No full textAccording to the Brazilian Constitution, the economic order advocates freedom of enterprise, provided that it is exercised in compliance with the principles that enhance the condition of man and the quality of the environment. In this sense, social responsibility determines that all business strategies are thought and developed, optimizing the involvement of organizations with issues that prove to be priority to the realization of people, directly or indirectly integrated into the business, and to the improvement of the surrounding conditions. Within this perspective, the cooperative identity promulgated by the International Cooperative Alliance emphasizes the integration of the concept of cooperative with the values and principles that establish that man is the beginning and the end of Cooperativism. Acting in line with the social good, and the good of the individual, since the vertex representing social responsibility is, in essence, the cause and effect of Cooperativism itself. This purpose was confirmed possible outside the Cooperatives environment, through the development of a practical experiment, conducted by a Research Group located at the UNICNEC University Center, in the city of Osório, in the State of Rio Grande do Sul.
Received: 02 February 2021Accepted: 18 March 2021De acordo com a Constituição brasileira, a ordem econômica preconiza a liberdade de empresa, sempre e quando exercida com observância dos princípios que enaltecem a condição do homem e a qualidade do meio. Neste sentido, a responsabilidade social determina que todas as estratégias de negócio sejam pensadas e desenvolvidas otimizando o envolvimento das organizações com as questões que revelem-se prioritárias à realização das pessoas, direta ou indiretamente integradas ao negócio, e à melhoria das condições do entorno. Dentro desta ótica, a identidade cooperativa promulgada pela Aliança Cooperativa Internacional realça a integração do conceito de cooperativa aos valores e princípios que assentam que o homem é o início e o fim do Cooperativismo. Atuar em consonância com o bem social, e o bem do indivíduo, porquanto vértice representativo da responsabilidade social é, na essência, a causa e o efeito do próprio Cooperativismo. Este propósito, confirmou-se possível fora do ambiente das Cooperativas, através de desenvolvimento de um experimento prático, conduzido por um Grupo de Pesquisa implantado no Centro Universitário UNICNEC, na cidade de Osório, no Estado do Rio Grande do Sul.
Recibido: 02 febrero 2021Aceptado: 18 marzo 2021De acordo com a Constituição brasileira, a ordem econômica preconiza a liberdade de empresa, sempre e quando exercida com observância dos princípios que enaltecem a condição do homem e a qualidade do meio. Neste sentido, a responsabilidade social determina que todas as estratégias de negócio sejam pensadas e desenvolvidas otimizando o envolvimento das organizações com as questões que revelem-se prioritárias à realização das pessoas, direta ou indiretamente integradas ao negócio, e à melhoria das condições do entorno. Dentro desta ótica, a identidade cooperativa promulgada pela Aliança Cooperativa Internacional realça a integração do conceito de cooperativa aos valores e princípios que assentam que o homem é o início e o fim do Cooperativismo. Atuar em consonância com o bem social, e o bem do indivíduo, porquanto vértice representativo da responsabilidade social é, na essência, a causa e o efeito do próprio Cooperativismo. Este propósito, confirmou-se possível fora do ambiente das Cooperativas, através de desenvolvimento de um experimento prático, conduzido por um Grupo de Pesquisa implantado no Centro Universitário UNICNEC, na cidade de Osório, no Estado do Rio Grande do Sul.
Recibido: 02 febrero 2021Aceptado: 18 marzo 202
Presentación del monográfico: El Cooperativismo en Argentina: sus orígenes, su desarrollo y sus peculiaridades en el momento actual
No full textThis monographic Issue, devoted to cooperativism in Argentina, aims to present a synthetic and comprehensive map of the main features that characterise cooperativism in the country, without pretending to be an exhaustive analysis. It is an overview that focuses on the most relevant aspects of the current times. The edition consists of seven contributions made by so many professionals linked to the academic world but with extensive experience in the field of cooperative activity, which gives their work an unmistakable theoretical and practical stamp.Este número monográfico dedicado al cooperativismo en Argentina está orientado a presentar una visión sintética y comprensiva de los rasgos principales que caracterizan al cooperativismo del país, sin la pretensión de agotar su análisis. Se trata de una visión general y de conjunto que pone el foco en los aspectos más relevantes de la hora actual. El número consta siete contribuciones elaboradas por otros tantos profesionales vinculados al mundo académico pero con abundante experiencia en el campo de la actividad cooperativa, lo cual confiere a sus trabajos un marcado sello teórico práctico
Strengthening the university competitiveness in the Czech Republic
No full textThe number of students at Czech universities had been growing continuously until 2010. In 2010, almost 400,000 students studied there. Since then, this number has declined every year. Pressure on present-day universities has been accruing due to the competitive environment. The only way to strengthen competitiveness is to improve constantly the quality and image. The objective of this paper is to verify what factors are important for students regarding their satisfaction and what factors could be key for supporting the competitiveness of the Czech universities. To assess student satisfaction, the authors conducted a questionnaire survey where students were asked to identify the strengths and weaknesses of the faculty. The survey was carried out within the Faculty of Business and Economics of Mendel University in Brno (FBE MENDELU) and a selected private university in Brno in 2019. Relative frequencies were used in data processing and statistical hypotheses were tested. In addition to the basic classification according to one feature, a combination classification was also processed, and the independence was tested for different combinations of questions. Of the total number (1,020) of identified strengths at FBE MENDELU, 57.7% of students stated, “quality teachers”, 32.4% “faculty image” and 31.8% “modern environment” as strengths. Regarding the identified weaknesses, the most frequently mentioned were “study difficulty (42.4%),” weaker image of the university with the public “(31.5%) and not enough practical training (23.2%). At the private college, 47.8% of respondents cited “quality teachers”, “interesting lectures and teaching methods” (40.8%) and “study materials for subjects” (29.4%) as the school’s strengths.
Received: 16 April 2021Accepted: 23 October 202