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

