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FISCALIDAD DE LAS SOCIEDADES COOPERATIVAS DE SEGUNDO GRADO./SECOND DEGREE COOPERATIVES FROM A TAX POINT OF VIEW [PDF]

open access: yesRevista de Estudios Cooperativos, 2007
Este artículo trata de mostrar la especial tributación de las sociedades cooperativas de segundo grado, como instrumento de integración tradicionalmente utilizado por las sociedades cooperativas para emprender procesos de concentración.
Emilio NAVARRO HERAS   +2 more
doaj   +1 more source

Cooperative of second degree in Cuba: antecedents and foundations for their implementation

open access: yesCooperativismo y Desarrollo, 2017
As part of the process of updating the Cuban economic model our country has decided to articulate a series of transformations aimed, inter alia, strengthening the cooperative sector.
Nileidys Torga Hernández   +1 more
doaj   +1 more source

LAS SOCIEDADES COOPERATIVAS DE SEGUNDO GRADO Y SU RELACIÓN JURÍDICA CON SOCIOS/SECOND DEGREE COOPERATIVE SOCIETIES OF AND THEIR LEGAL RELATIONSHIP WITH MEMBERS [PDF]

open access: yesRevista de Estudios Cooperativos, 2007
La importancia de las sociedades cooperativas de segundo grado (SCSG) es algo constatado a nivel cooperativo. La globalización de los mercados y el mayor incremento de la competencia hacen precisa una rápida y eficiente respuesta en el mundo cooperativo.
Raquel PUENTES POYATOS   +2 more
doaj   +1 more source

LA PRESIÓN FISCAL EN LAS SOCIEDADES COOPERATIVAS AGRARIAS DE SEGUNDO GRADO: REPERCUSIÓN DE LA LEY 3/2002, POR LA QUE SE MODIFICA LA LEY 2/1999 DE SOCIEDADES COOPERATIVAS ANDALUZAS/THE FISCAL PRESSURE IN THE COOPERATIVE AGRARIAN SOCIETIES OF SECOND DEGREE: AFTEREFFECT OF THE LAW 3/2002, WHY IS THE LAW 2/1999 OF COOPERATIVE ANDALUSIAN SOCIETIES MODIFIED [PDF]

open access: yesRevista de Estudios Cooperativos, 2006
Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ...
Tomás GARRIDO PULIDO   +1 more
doaj   +1 more source

The Cooperatives of Second Degree in the Cuban Agricultural System and the paper of the Marketing of Relationship

open access: yesCooperativismo y Desarrollo, 2015
The cooperative movement in Cuba extends quickly to diverse sectors of the national economy and he/she consolidates in the agricultural sector with a great impact in the society, it will demand it the constitution of cooperative of second degree, with ...
Juan Carlos Prego Regalado   +1 more
doaj   +1 more source

Cooperative of second degree. A necessity for the development of the agricultural cooperativismo of the Dominican Republic

open access: yesCooperativismo y Desarrollo, 2015
In the article the reasons are based that sustain the processes of cooperative integration, specifying the particularities of their expression in Cooperative of Second Degree for the specific case of the agricultural cooperatives of the Dominican ...
Juan Luis Alfonso Alemán   +2 more
doaj   +1 more source

Context of Institutional Trust Erosion: An Inquiry into Workers' Experiences in Accessing Support and Welfare Institutions [PDF]

open access: yesStrategic Research on Social Problems, 2023
IntroductionOne of the fundamental components of social capital is the level of social or institutional trust. Institutional trust emerges when citizens perceive government institutions as accountable, efficient, benevolent, predictable, open ...
Mohadeseh Zia Naserani   +3 more
doaj   +1 more source

Survey data on joint cropland management among agri-food cooperatives in Mediterranean Spanish Regions

open access: yesData in Brief, 2022
This dataset presents data collected from joint cropland management practices survey in agri-food cooperatives of Mediterranean Spanish Regions. The objective was to examine to what extent cooperatives offer joint services, including joint management or ...
Consuelo Calafat-Marzal   +3 more
doaj   +1 more source

Cooperative employment cycles in Spain. Does regional localization matter?

open access: yesRevista de Estudios Cooperativos, 2020
This paper presents a territorial analysis of the cooperatives within various Spanish regions. The purpose is threefold. The first objective is to investigate whether the cooperatives’ employment cycle shows a different relationship regarding the ...
Mercè Sala-Ríos   +2 more
doaj   +1 more source

Unveiling Women’s Roles and Inclusion in Mexican Small-Scale Fisheries (SSF)

open access: yesFrontiers in Marine Science, 2021
The contributions of women to fisheries are often invisible, ignored, and unrecognized even though they represent 47% of the global fisheries workforce, especially in pre- and post-production activities.
Neyra Solano   +3 more
doaj   +1 more source

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