La presente memoria es un estudio sobre las relaciones cooperativas en el orden federal alemán. Aunque se trata de una investigación sobre el Derecho alemán, y no ha sido planteada necesariamente como un estudio comparativista, sí debe reconocerse que la investigación sobre las relaciones de cooperación que se producen en el seno del orden federal alemán se ha abordado desde lo que podríamos llamar una "sensibilidad española", esto es, destacando y acentuando aquellos problemas y cuestiones que podrían resultar de interés para el desarrollo del Estado de las Autonomías previsto por la Constitución española de 1978. No obstante, hay que advertir que no se pretende trasladar textualmente las soluciones propuestas en Alemania a los retos que hoy tiene planteada la construcción en España del nuevo poder estatal diseñado por la Constitución de 1978. Sin embargo, no se puede negar el interés que ofrece para el caso español el conocimiento más o menos profundo de una experiencia federal tan dilatada y consolidada como la alemana. La investigación llevada a cabo para la presente memoria toma como punto de partida el análisis de las instituciones jurídico-constitucionales alemanas. De todas maneras, esa premisa inicial ha sido completada en muchas ocasiones con otras aproximaciones desde perspectivas como la sociología, la economía o la política para intentar obtener un cuadro lo más completo posible de la realidad federal. Debido a estas y otras particularidades, la presente memoria tiene una organización interna distinta a lo habitual en esta clase de trabajos. En primer lugar, se ofrece un trabajo previo de investigación en el que se intenta describir la estructura y el funcionamiento del orden federal alemán, con una especial atención por las relaciones de cooperación que se producen en su seno. En segundo lugar, y diferenciado formalmente del bloque anterior, se ofrece lo que sería propiamente la memoria o tesis doctoral. En ella se realiza una reflexión global sobre los datos obtenidos en la investigación previa. Existe un apartado específico destinado a presentar las conclusiones.

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Tesis: "El subsector empresarial no financiero de la economía social. La fiscalidad de las sociedades cooperativas, sociedades laborales y sociedades agrarias de transformación"El primer capítulo de la tesis lleva por título "El sector de la economía social o tercer sector" y en el se procede a delimitar el sector y a exponer los criterios que permitirán seleccionar y agrupar las entidades que lo componen. Distinguimos el subsector empresarial o de mercado de la economía social y el subsector no lucrativo de la economía social. A nosotros en este trabajo nos interesa especialmente el subsector empresarial o de mercado de la economía social y, dentro de él, el no financiero. En esta tesis se utiliza el término financiero en su estricto significado, es decir, reunir, transformar y distribuir disponibilidades líquidas. Es decir, nos interesa el subsector empresarial no crediticio.Asimismo, hacemos referencia al Tercer Sector en la Contabilidad Nacional, a partir del Sistema Europeo de Cuentas SEC-1995.Seguidamente, exponemos las razones del surgimiento de este sector y las aportaciones del mismo al proceso productivo; caracterizamos las entidades de la economía social y exponemos el concepto de Economía Social a partir de las aportaciones de diversos autores y acompañamos las definiciones más recientes.El segundo capítulo, titulado "Los componentes del subsector empresarial no financiero de la economía social", con referencia a las cooperativas, analizamos los orígenes, concepto, principios cooperativos y caracterizamos a la cooperativa como empresa, como sociedad y, finalmente, como sociedad mercantil. También hacemos referencia al marco legislativo cooperativo actual en España y también a la Sociedad Anónima Europea. En cuanto a las Sociedades Laborales, explicamos sus orígenes, características y regulación actual. Con referencia a las Mutuas de Seguros, analizamos su concepto y características y en cuanto a las Mutualidades de Previsión Social, explicamos sus orígenes, concepto y características.También, con referencia a las Sociedades Agrarias de Transformación, explicamos sus orígenes, regulación actual, tipología y características.En el capítulo 3º, analizamos los aspectos económicos más significativos de las Sociedades cooperativas, sociedades laborales y sociedades agrarias de transformación. En relación con las cooperativas, analizamos el capital social, el patrimonio de la cooperativa, las aportaciones al capital social y las aportaciones que no integran dicho capital social y los fondos sociales característicos de las cooperativas. A continuación nos ocupamos de la determinación del resultado del ejercicio.Con referencia a las sociedades laborales, nos ocupamos de analizar el capital social y las reservas. Finalmente, estudiamos las características económicas de las Sociedades Agrarias de Transformación.En el capítulo 4º, nos ocupamos del régimen tributario de las sociedades cooperativas, sociedades laborales y sociedades agrarias de transformación. Analizamos, en primer lugar, los argumentos que existen a favor de un régimen fiscal especial para las sociedades cooperativas, sociedades laborales y sociedades agrarias de transformación. Seguidamente, analizamos los aspectos más significativos del régimen tributario de las cooperativas, nos ocupamos de estudiar el gravamen de los resultados obtenidos por cooperativas, sociedades laborales y sociedades agrarias de transformación en el ámbito del impuesto sobre sociedades, teniendo en cuenta la reforma llevada a cabo por la Ley 35/2006, de 28 de noviembre, Ley 16/2007, de 4 de julio, y otras leyes, y de la tributación y beneficios fiscales reconocidos a estas entidades en el ámbito de otros impuestos(IVA, ITP y AJD, Impuestos locales). Finalmente, nos ocupamos de la retribución del capital en las sociedades cooperativas, sociedades laborales y sociedades agrarias de transformación y de sus aspectos tributarios, así como de la tributación de las cantidades entregadas por dichas entidades a sus socios.Las conclusiones más importantes de esta tesis son las siguientes: las sociedades cooperativas son sociedades mercantiles, salvo las cooperativas sin ánimo de lucro, se debería ampliar los tipos de cooperativas que pueden ser especialmente protegidas (vivienda, enseñanza, etc.); criticamos que en el caso de las cooperativas de trabajo asociado y de explotación comunitaria de la tierra las operaciones cooperativa-socio no se valoren según el valor efectivo, como sucede en el caso de las de consumidores y usuarios; apostamos por no limitar la realización de operaciones con terceros no socios, con la finalidad de poder competir en un entorno global cada vez más competitivo. En este sentido, sugerimos la reforma de la Ley de Régimen Fiscal de Cooperativas, de la Ley Estatal de Cooperativas y de las Leyes Autonómicas de Cooperativas, en esta dirección. Finalmente, consideramos excesivo tener que destinar el 25% de los beneficios líquidos de cada ejercicio al Fondo Especial de Reserva, para el caso de las Sociedades Laborales.Thesis / "The non-financial business subsector of the social economy. The taxation of cooperative companies, worker owned companies and agricultural transformation companies"The first chapter of the thesis is entitled "The sector of the social economy or the third sector" in which we define the sector and set out the criteria which allow the entities which make it up to be selected and organized. We make the distinction between the market or business subsector and the non-profit making subsector of the social economy. In this study we are particularly interested in the market or business of the social economy and, within that, the non-financial subsector. In this thesis the term 'financial' is used to refer specifically to gather, transform and distribute liquid assets. That is to say, we are interested in the non-credit business subsector.We also refer to the Third Sector in the National Accounts, part of the European System of Accounts ESA-1995. After this we will set out the reasons why this sector has emerged as well as its contribution to the productive process; we characterize the entities of the social economy and put forward the concept of Social Economy based on the contributions of various authors and the most recent definitions.In the second chapter, entitled "The components of the non-financial business subsector of the social economy", we analyze the concept, origins, and principles of cooperatives and characterize them as businesses, companies and finally as trading companies. We also refer to the current legal framework regarding cooperatives in Spain and the statute for European Public Limited Companies. We explain the origins, characteristics and current regulation of Worker-Owned Companies. We analyze the concept and characteristics of Mutual Insurance Companies and we explain the origins, concept and characteristics of Friendly Societies.We also explain the origins, characteristics, typology and current regulation of Agricultural Transformation Companies.In the third chapter we analyze the most significant economic aspects of Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. Regarding cooperatives, we analyze their equity, their assets, the contributions made to cooperatives' equity and the contributions which do not form part of the cooperatives' equity and the social funds which are characteristic of cooperatives. After this, we try to determine the year's results.We analyze the equity and the reserves of Worker-Owned Companies. Finally, we study the economic characteristics of Agricultural Transformation Companies.In the fourth chapter we deal with taxation system of Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. First we analyze the arguments in favour of a special taxation system for Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies. Then we analyze the most significant aspects regarding the taxation system for cooperatives, we deal with the taxation of the returns obtained by the Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies in the field of company taxation, taking into account the reform brought about by the Law 35/2006, 28 November, the Law 16/2007, 4 July, and other laws, and the taxation and fiscal benefits conceded to these entities in the field of other taxes (VAT, ITP (capital transfer tax) and AJD (documented legal acts), local taxes). Finally, we deal with the distribution of money in Cooperative Companies, Worker-Owned Companies and Agricultural Transformation Companies, the way it is taxed and the way the money they give their members is taxed.The most important conclusions of the thesis are the following: cooperative companies are trading companies, except for non-profit making cooperatives, and the types of cooperative which are be specially protected (housing, educational, etc.) should be broadened; we criticize the fact that worker cooperatives and community-member land use cooperatives are not valued as they should be, in contrast to consumer and user cooperatives; we advocate not limiting operations with third parties, in order to be able to compete in a global environment which is more and more competitive. For this reason we suggest that reforms are made to the Ley de Régimen Fiscal de Cooperativas (Law for the Taxation of Cooperatives), the Ley Estatal de Cooperativas (State Law for Cooperatives) and the Leyes Autonómicas de Cooperativas (Autonomous Laws for Cooperatives) which will allow this. Finally, we consider it excessive for Worker-Owned Companies to have to pay 25% of the liquid assets from each financial year to the Special Reserve Fund.

ABSTRACT Title: Corporate Social Responsibility in Cooperative Enterprises: Folksam, Coompanion, HSB and Coop Konsum. Level: Final assignment for Bachelor’ degree in Business Administration Author: Rachel Mpambara Supervisor: Maria Fregidou-Malama Examinator: Akmal Hyder Date: 2012 - May Aim: The Aim of this study is to investigate what CSR is and how it is applied in cooperative companies such as: Folksam, Coompanion, HSB and Coop Konsum. Method: Qualitative case studies in cooperative companies were performed during this study. The research is based on interviews with six employees from the four companies. Results and Conclusions: My study shows that Coop Konsum, Folksam, HSB and Coompanion work with CSR activities to have a good image and trust from members and customers. The companies perform CSR activities such as taking responsibility for members and employees allowing them the right to participate and decide, environmental activities like making sure that suppliers follow environmental requirements, satisfy customers’ needs for example make sure that the customers get all important information they need to start their own business, get involved in ethical and social activities like no discrimination issues or helping poor people. The companies face challenges in the future but they will continue to work with CSR, to focus more on environmental and issues concerning the society. My conclusion is that CSR activities are found in the value specification of cooperatives therefore one cannot separate CSR from cooperative companies. Suggestions for Further research: The main limitation of the study is that I conducted six interviews with employees in the four companies. A deeper understanding would demand to perform more investigations, like doing interview with both employees and managers, in order to get more information in this study.

The Saskatchewan Wheat Pool went from being the largest grain handler in western Canada in the mid 1990s to undertaking a $405 million debt restructuring in January 2003. Provincial grain handling market share had been over 60 percent for two decades prior to the Pool becoming publicly traded in 1996. With the share conversion, the Pool began a capital expenditure program in an effort to adapt to industry deregulation and to compete with the multinationals that were entering western Canada. This program was not successful. SWPs long-term debt increased five fold over the period 19961999 and consecutive multi-million dollar net losses were incurred followed by the debt restructuring.<p>This thesis uses dominant logic theory and the principal-agent problem to analyze what went wrong at SWP. Theory suggests organizations faced with major industry change may have difficulty revising their dominant logic, which leads to organizational failure. Not only is there a tendency to hold on to established beliefs, but the creation of new beliefs is prone to error because of bounded rationality. The existence of a principal-agent problem can worsen an organizations ability to revise its dominant logic. Information asymmetry and the principals trust of the agent can lead to inaccurate beliefs and ineffective strategies being approved. <p>The results of personal interviews with twenty-one past management and elected Saskatchewan Wheat Pool personnel and grain industry affiliates are presented and analyzed in a case study format. The results suggest that deregulation of the grain handling industry and the anticipated arrival of multinational competitors pressured the Pool to respond quickly to major industry change. The Pool had difficulty revising its dominant logic; it retained outdated beliefs and accepted inaccurate new beliefs. Interviewees described how some investments were built on erroneous beliefs and lacked complete due diligence. Evidence suggests the principal-agent problem was also at play. The need for confidentiality after the share conversion increased information asymmetry, and management took advantage of the boards lack of experience as investments extended beyond the farm gate. The principal-agent problem in conjunction with an inaccurate revised dominant logic is a reasonable explanation for the Pools failure.

Thèse de doctorat : GESTION : Metz : 2001. / 2001METZ001D. 280 ref.

Diss. (sammanfattning) Uppsala : Sveriges lantbruksuniv., 2009. / Härtill 4 uppsatser.

This report attempts to determine what craft beer can tell us about American culture, and to situate craft brewing within the larger discourse on food and locality. Following political scientist Carlton Larsen, who posited that craft beer associations are creating a “nascent public sphere within the dynamics of profit-driven production,” and that proponents of the craft beer community see it as “constituting a pragmatic, alternative community to international capitalist mass production,” I investigate Austin, Texas’ Black Star Co-op, the first cooperatively owned brewpub in the United States. I also take inspiration from Amy Trubek’s formulation of the American “taste of place,” which builds on and adapts the French concept of terroir. Trubek argues that the taste of place in America needs to be entrepreneurial and based in community, and that “taste makers” in America are engaged in a process of synthesis, blending our nation’s many historical pasts with its present to create a new taste of place. I argue that Black Star’s unique position as both a taste-making institution and as a business based in the economic radicalism of cooperative self-management and participatory economics allows them the possibility of a degree of local influence that goes beyond what Trubek or Larsen had previously envisioned. I conclude by arguing for an expansion of Trubek’s model that would comprehensively chart the taste of place in a single location, such as Austin, Texas, by looking at various institutions in all aspects of community life. / text

Bakgrund Ordet kundägt används av både ömsesidiga och kooperativa bolag men vad är ett kundägt bolag för något och vad gör ett kundägt bolag speciellt? I förhållande till sina marknadsandelar är kundägda bolag understuderade vilket motiverar en explorativ studie för att öka kunskapen kring den här typen av bolag. Syfte Genom att göra en explorativ kvalitativ fallstudie i ett kundägt företag vill vi driva fram akademiska undersökningsområden för att främja den företagsekonomiska forskningen i området. Metod Studien gjordes genom en explorativ kvalitativ fallstudie på Länsförsäkringar Östgöta på grund av att det är ett framgångsrikt kundägt bolag. Fyra personer från ledningsgruppen på Länsförsäkringar Östgöta och en person från dotterbolaget Länsförsäkringar AB intervjuades. Parallellt så inhämtades information även från deltagande observationer och dokument för att förstärka empirin som genererades vid intervjutillfällena. Slutsats Studien bidrar med att visa att kundägda bolag fortfarande spelar en viktig roll på marknaden och visar på ett antal områden som bör studeras närmare. En av de främsta punkterna är den lokala aspekten som verkar samverka med det kundägda för att skapa en organisation med hög trovärdighet bland kunderna. Hur konceptet med ett kundägt lokalt bolag påverkas av digitaliseringen är en annan punkt som bör väcka ett intresse bland forskarna att studera vidare. / Background The word customer-owned is used by both mutuals and cooperatives but what is a customer-owned company and what makes it special? Customer-owned companies are in relation to their market shares less studied which motivates an explorative study to increase the knowledge about this type of companies. Aim We want to develop academic research areas to advance the theory in the field of business by doing an explorative qualitative case-study in a customer-owned company. Methodology The study was made by an explorative qualitative case-study on Länsförsäkringar Östgöta as it is a successful customer-owned company. Four people from the Länsförsäkringar Östgöta management team and one person from the subsidiary Länsförsäkringar AB was interviewed. Data was gathered parallel to the interviews by participatory observations and documents to enhance the empiricism. Conclusion The study contributes by showing that customer-owned companies still plays an important role in the market and the study also shows areas were future research should be conducted. One of the main conclusions is that it seems like the local aspect have synergies with the customer-owned to create a company that have a high level of trustworthiness. How the concept with a local and customer-owned company will fare in a more digitalized world is another area that should have a high interest among researchers.

This thesis examines the concept of water cooperatives as an alternative model to create access, supply and manage water services in poor urban and peri urban areas. Two case studies from the Municipality of Moreno, Buenos Aires are presented in this thesis in order to account for the feasibility of the model. The primary data for this research is derived from participant observation, key informant interviews, household questionnaire-based interviews and archival research. The significance of researching water cooperatives is that they have traditionally been dismissed in regard to their potential of being a practical alternative to large water concessions and public run water services in the Global South. Research on alternatives such as water cooperatives is key, particularly in the face of growing de-privatization in the water sector in the province of Buenos Aires. The Buenos Aires Metropolitan Area is an important case study for research on water governance because it was intended to be the World Banks model for which other countries would strive to emulate when reforming and improving water services by means of private concessions. The first part of the thesis examines the political and social history of water cooperatives in Argentina and the effects of privatization on the cooperative model. The second part outlines the theoretical advantages and disadvantages of the governance model and positions these theories against the realities of an existing water cooperative and a poor peri-urban community that has a strong affinity for implementing the model in their community. The two case studies presented in this thesis help to elucidate why the water governance model is able to serve poor peri-urban communities that otherwise remain unserviced by the traditional public or private water governance models. This is significant if we are earnest about providing water and sanitation services to all.