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The question of considering a cooperative's transactions with its members in pursuance of its objects (its 'cooperativised activity') to be related party transactions and applying the fair value criterion to them has given rise to some debate in Spain. To move the debate forward, this article first studies the related party rules in the IFRS, the US GAAP and the Spanish PGC-2007 accounting standards then examines the economic background to cooperativised transactions, concluding that the fair value criterion is not appropriate in these cases. It continues with an empirical study of information on related party transactions divulged by cooperatives and the valuation criterion employed in transactions with their members by cooperatives that report in accordance with IFRS, and concludes by comparing the results of the empirical study with the previous analytical study. The main contributions of this paper are that to the best of our knowledge this is the first study of this kind on related parties; the comparison between its conclusions and the recent Normas sobre los Aspectos Contables de las Sociedades Cooperativas or Rules on Accounting Aspects of Cooperative Societies (Order EHA/3360/2010); and the suggestions to the accounting regulators for improving financial information. [ABSTRACT FROM AUTHOR]

The main aim of this paper is to analyse the presence of women in different spheres of the agri-cultural cooperative enterprises in the province of Teruel, where the preponderance of the agricultural sector is paramount. This research compares, firstly, the extent to which the participation of women as against men differs both in employment and in the governing and representative bodies of cooperatives in the rural agricultural environment in Teruel. Subsequently the presence of women in agricultural cooperatives is compared with other sectors and the existence of statistically significant differences is confirmed for some of the variables analysed. This study contributes to the literature on gender and cooperatives in the agricultural sector, an aspect which has hardly been studied in previous works and which enhances the knowledge on the value provided by the presence of women in agricultural sector cooperatives. [ABSTRACT FROM AUTHOR]

The main aim of this paper is to build the satellite accounts of the Social Economy enterprises in Asturias for 2005, in order to ascertain the chief macroeconomic dimensions so that the importance, strengths and weaknesses of this sector may be explored. These accounts are drawn up according to type of activity and enterprise. A prior descriptive analysis of the Social Economy of Asturias has been made, both at the level of sector enterprises and the employment it generates; likewise, a geographical study of where these third sector enterprises are located and their characteristics has also been undertaken. To enrich the data, a comparative study of the importance of the Social Economy in relation to the "rest" of the economy of Asturias and with the Social Economy nationally was also made. [ABSTRACT FROM AUTHOR]

Cooperatives develop their economic activity according to principles which can contribute to the growth of a network of socio-economic (relational capital) and socio-political (social capital) relations which in turn, generate the trust which is required for cooperation between companies as well as between companies and scientific-technological systems. This could facilitate the creation of the (relational) organised proximity required to provide fluent relations to the relations between the different actors within the territorial production and innovation systems. However, the presence of an extensive network of cooperatives could also define specific inertias and blockage factors. This paper develops and puts this evolutionary theoretical framework to the test when dealing how the organisation and innovative dynamic of the agro-food system of the Valencian citriculture are significantly conditioned by the presence of cooperatives. [ABSTRACT FROM AUTHOR]