NAGIOS: RODERIC FUNCIONANDO

Literacy in the cooperative sector evaluated through the reserve for cooperative education and training

Repositori DSpace/Manakin

IMPORTANT: Aquest repositori està en una versió antiga des del 3/12/2023. La nova instal.lació está en https://roderic.uv.es/

Literacy in the cooperative sector evaluated through the reserve for cooperative education and training

Mostra el registre parcial de l'element

dc.contributor.author Meira, Deolinda Aparicio es
dc.contributor.author Bandeira, Ana Maria Alves es
dc.contributor.author Ávida, Patrícia es
dc.date.accessioned 2019-02-11T11:52:22Z
dc.date.available 2019-02-11T11:52:22Z
dc.date.issued 2018 es
dc.identifier.citation Meira, Deolinda Aparicio ; Bandeira, Ana Maria Alves ; Ávida, Patrícia. Literacy in the cooperative sector evaluated through the reserve for cooperative education and training. En: CIRIEC - España. Revista de economía pública, social y cooperativa, 94 2018: 61-89 es
dc.identifier.uri http://hdl.handle.net/10550/68913
dc.description.abstract This study aims to evaluate the degree of legal-accounting literacy in cooperatives, having as an indicator the reserve for cooperative education and training, since this reserve is exclusive to the legal regime of cooperatives and which, due to its very specific purposes, presented itself as a mechanism that seeks to prevent or eliminate possible phenomena of illiteracy. This reserve ? which implements the cooperative principle of education, training and information ? addresses members, leaders and workers and aims to contribute to the development of the cooperative, by allowing the education of cooperators, an active membership, the professionalization of the employees and members of the management and supervisory bodies, as well as raising community awareness of the advantages of the cooperative model. The empirical study has shown that, in Portugal, there are cooperatives that do not have established the reserve for cooperative education and training or, despite having established the reserve, admit possibilities that the law does not allow, namely both the destination of the reserve as well as its sources, and even its distribution. In addition, cooperatives are not adequately accounting for this reserve. There is, therefore, a significant degree of legal and accounting illiteracy regarding the reserve for cooperative education and training, which difficult or limits the achievement of its purposes.  es
dc.title Literacy in the cooperative sector evaluated through the reserve for cooperative education and training es
dc.type journal article es_ES
dc.subject.unesco UNESCO::CIENCIAS ECONÓMICAS es
dc.identifier.doi 10.7203/CIRIEC-E.94.12733 es
dc.type.hasVersion VoR es_ES

Visualització       (3.664Mb)

Aquest element apareix en la col·lecció o col·leccions següent(s)

Mostra el registre parcial de l'element

Cerca a RODERIC

Cerca avançada

Visualitza

Estadístiques