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La reforma del derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas
[The reform of the accounting law and its repercussion in the regime of the own resources of the cooperative societies]

Author

Listed:
  • Pastor Sempere, Mª del Carmen

Abstract

The following contribution focuses on the central role placed by economic regulatations in cooperatives, analysing by NIC and its presence and influence.

Suggested Citation

  • Pastor Sempere, Mª del Carmen, 2006. "La reforma del derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas
    [The reform of the accounting law and its repercussion in the regime of the own
    ," MPRA Paper 2412, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2412
    as

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    File URL: https://mpra.ub.uni-muenchen.de/2412/1/MPRA_paper_2412.pdf
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    File URL: https://mpra.ub.uni-muenchen.de/2674/1/MPRA_paper_2674.pdf
    File Function: revised version
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    References listed on IDEAS

    as
    1. Salvanes, Kjell G, 1997. " Market Rigidities and Labour Market Flexibility: An International Comparison," Scandinavian Journal of Economics, Wiley Blackwell, vol. 99(2), pages 315-333, June.
    2. Juan J Dolado & Carlos Garcia--Serrano & Juan F. Jimeno, 2002. "Drawing Lessons From The Boom Of Temporary Jobs In Spain," Economic Journal, Royal Economic Society, vol. 112(721), pages 270-295, June.
    3. Alison L Booth & Juan J. Dolado & Jeff Frank, 2002. "Symposium On Temporary Work Introduction," Economic Journal, Royal Economic Society, vol. 112(480), pages 181-188, June.
    4. Jackman, R. & Layard, R. & Nickell, S., 1996. "Combatting unemployment: is flexibility enough?," LSE Research Online Documents on Economics 47446, London School of Economics and Political Science, LSE Library.
    5. Susan N. Houseman & Anne E. Polivka, 1999. "The Implications of Flexible Staffing Arrangements for Job Stability," Upjohn Working Papers and Journal Articles 99-56, W.E. Upjohn Institute for Employment Research.
    6. Chung, Heejung, 2005. "Different paths towards Flexibility, Deregulated employment protection or temporary employment?," MPRA Paper 2396, University Library of Munich, Germany, revised Oct 2005.
    7. Frank Dietrich & Hartmut Kliemt & Michael Imhoff, 2002. "Introduction," Homo Oeconomicus, Institute of SocioEconomics, vol. 19, pages 7-8.
    8. Tangian, Andranik S., 2004. "Defining the flexicurity index in application to European countries," WSI Working Papers 122, The Institute of Economic and Social Research (WSI), Hans-Böckler-Foundation.
    9. Eamets, Raul & Masso, Jaan, 2004. "Labour Market Flexibility and Employment Protection Regulation in the Baltic States," IZA Discussion Papers 1147, Institute for the Study of Labor (IZA).
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Social Capital; NIC; coopertives societies;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises

    NEP fields

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