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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal最新文献

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¿Es la “Paradoja Baxter” una verdadera paradoja? “巴克斯特悖论”是真正的悖论吗?
Andrés Sarmiento Lamus
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引用次数: 0
Un análisis a los desafíos normativos entre el régimen de inversión extranjera y los derechos humanos, una mirada a América Latina: 分析外国投资制度与人权之间的监管挑战,看看拉丁美洲:
Paula Alejandra Angarita Tovar
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引用次数: 0
An outdated ascertainment model: 过时的确定模型:
Sebastián Cruz
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引用次数: 0
A study of the statutory background for worker cooperatives in the US: a proposal for a regulatory framework 美国工人合作社的法律背景研究:监管框架建议
Sofía Arana Landín
The lack of a clear and comprehensive regulatory framework for worker cooperatives is one of the main causes for their scarcity in the USA, as it causes ignorance and uncertainty even though cooperatives are one of several forms of doing business recognized by the Internal Revenue Code (like sole proprietorships, partnerships, limited liability companies, LLC’s, and Subchapter S corporations). Tax laws divide businesses into those categories, each with its own special tax provisions and worker cooperatives try to fit into any of those forms of business while “acting on a cooperative basis”, thus, having their own specificities. Even though at a State level there are regulations for agricultural cooperatives in all States, there are only less than 30 States that have either worker cooperative regulations, general cooperative regulations or consumer regulations which worker cooperatives can use. However, the situation in the USA now demands for these entities. The fact that a particular attention is being given to worker cooperatives as an aftermath of the recent crisis is not news, as we have seen, historically2, cooperatives have traditionally emerged in situations where the public sector was unable to provide the response required by the people, for instance in support for financial access, housing, or decent livelihoods. As ZEULI and CROPP state it: “The historical development of cooperative businesses cannot be disconnected from the social and economic forces that shaped them. Co-ops then, as now, were created in times and places of economic stress and social upheaval”. Different studies during the previous recession show how worker cooperatives increase their turnover and number of jobs, while other enterprises shrink, being this the reason why their study at this moment becomes a must. Thus, there should be a minimum understanding and control of what a worker cooperative is in order to be able to register and act like a real worker cooperative. Quoting GUTNECHT “allowing something that is not a cooperative to call itself a cooperative squanders a precious asset – the goodwill and public trust that reposes in the word ‘cooperative’”. Thus, the USA is missing a very important instrument in order to fight against unemployment, inequality, income maldistribution and unsustainable development at a time when there is a conscience by a majority of the population in different movements that demand a change. This change is possible if educational, cultural and legal issues are properly addressed, as it has been done in other countries and higher instances, creating a fairer, equitable and more cohesive and sustainable society, thus a better world to live in. This paper aims to conduct a comparative statutory research on cooperative law for worker cooperatives in the USA, with a view of promoting an increased understanding within the academic and governmental communities, at a national and international level in order to promote worker cooperatives. I
工人合作社缺乏明确和全面的监管框架是其在美国稀缺的主要原因之一,因为这会导致无知和不确定性,尽管合作社是《国内税收法》承认的几种经营形式之一(如独资企业、合伙企业、有限责任公司和s分章公司)。税法将企业分为这些类别,每个类别都有自己的特殊税收规定,工人合作社试图融入其中任何一种形式的企业,同时“在合作的基础上行事”,因此有自己的特点。尽管在国家一级,所有国家都有关于农业合作社的条例,但只有不到30个国家有工人合作社可以使用的工人合作社条例、一般合作社条例或消费者条例。然而,美国的情况现在要求这些实体。由于最近的危机,工人合作社受到了特别关注,这一事实并不是什么新闻,正如我们在历史上看到的那样,2合作社传统上是在公共部门无法提供人民所需的应对措施的情况下出现的,例如支持获得资金、住房或体面的生计。正如ZEULI和CROPP所言:“合作企业的历史发展不能与塑造它们的社会和经济力量脱节。当时和现在一样,合作企业是在经济压力和社会动荡的时代和地方创建的”。上一次经济衰退期间的不同研究表明,工人合作社如何增加营业额和工作岗位数量,而其他企业却在萎缩,这就是为什么他们现在必须进行研究的原因。因此,应该对什么是工人合作社有最低限度的理解和控制,以便能够注册并像真正的工人合作社一样行事。引用GUTNECHT的话“允许非合作社的东西称自己为合作社浪费了一笔宝贵的资产——‘合作社’一词所蕴含的善意和公众信任”。因此,美国缺少一个非常重要的工具来对抗失业、不平等、收入分配不均和不可持续的发展,而此时,不同运动中的大多数人都有良知,要求改变。如果教育、文化和法律问题得到妥善解决,这一变化是可能的,就像在其他国家和更高的情况下所做的那样,创造一个更公平、公平、更有凝聚力和可持续的社会,从而创造一个更好的生活世界,以期促进学术界和政府界在国家和国际一级增进了解,从而促进工人合作社。就纽约而言,解决这一问题的公共政策已经在制定之中。如果实现了这一目标,我们都将从中受益。接收日期:2018年4月26日接受日期:2019年4月8日在线发布时间:2019年7月22日
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引用次数: 0
Training of cooperative values as a decisive element in new jobs to be created by 21st century cooperatives 合作社价值观的培训是21世纪合作社创造新工作的决定性因素
Eba Gaminde Egia, Gonzalo Martínez Etxeberria
Some principles and values exist in cooperative organisations and enterprises that constitute distinguishing aspects. However, the complex situation in which modern cooperative trading companies operate tends to doubt about the adherence to cooperative principles, and may play down the cooperative values. Consequently, this can lead to what it really means for a cooperative to become distorted. Education, training and information are absolutely necessary to avoid that not wanted result. The training of those who want to join cooperatives must be done with an increase in cooperative education for the rest of society in which cooperatives act.Received: 04 October 2018Accepted: 07 March 2019Published online: 22 July 2019
合作组织和企业中存在一些原则和价值观,它们构成了不同的方面。然而,现代合作贸易公司经营的复杂环境往往会怀疑其对合作原则的遵守,并可能淡化合作价值观。因此,这可能会导致合作社被扭曲的真正意义。教育、培训和信息对于避免这种不希望的结果是绝对必要的。对那些想加入合作社的人进行培训的同时,必须增加合作社所在社会其他部分的合作社教育。接收日期:2018年10月4日接受日期:2019年3月7日在线发布时间:2019年7月22日
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引用次数: 1
The synergy between employment policies and cooperatives with regard to new forms of work. An overview based on Spanish constitutional law 就业政策与合作社在新工作形式方面的协同作用。以西班牙宪法为基础的概述
Santiago Larrazábal Basáñez
This text explains how active employment policies and cooperatives are perfectly suited to fulfil the mandates outlined in the 1978 Spanish Constitution in relation to the promotion of cooperatives (Article 129.2), and to policies oriented towards full employment (Article 40.1), which fall under the overall protection of social rights. After analysing the provisions contained in these two articles, details are provided as to how the economic crisis and the strict balanced budget policies that ensued have also weakened the constitutional protection of social rights, with the adoption of regressive measures whose compatibility with the Constitution has been accepted by the Spanish Constitutional Court (despite divided opinions among the Court’s members). Finally, an analysis is conducted of the options available within the Spanish legal system to protect and encourage cooperative societies. It is then argued that cooperatives can be a very useful instrument to create employment, even within the most innovative and dynamic sectors of the economy. These sectors include, for example, the collaborative economy (which includes the digital economy), the ‘white economy’, the ‘green economy’ and the ‘circular economy’.Received: 01 October 2018Accepted: 07 March 2019Published online: 22 July 2019
本文解释了积极的就业政策和合作社如何完全适合于履行1978年《西班牙宪法》中关于促进合作社(第129.2条)和面向充分就业的政策(第40.1条)所概述的任务,这些任务属于对社会权利的全面保护。在分析了这两条条款所载的规定之后,详细说明了经济危机和随之而来的严格平衡的预算政策如何也削弱了宪法对社会权利的保护,采取了倒退的措施,这些措施与《宪法》相符,已被西班牙宪法法院接受(尽管法院成员意见不一)。最后,分析了西班牙法律制度内保护和鼓励合作社的现有选择。然后有人认为,合作社可以成为创造就业的一个非常有用的工具,即使在最具创新性和最具活力的经济部门内也是如此。例如,这些领域包括协作经济(包括数字经济)、“白色经济”、“绿色经济”和“循环经济”。收稿日期:2018年10月01日;录用日期:2019年3月07日;发布日期:2019年7月22日
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引用次数: 0
The promotion of both decent and green jobs through cooperatives 通过合作社促进体面和绿色工作
J. Rodríguez
Nowadays, it is undeniable that continuous environmental degradation and climate change threaten the sustainability of the planet. As a consequence, there is an urgent need to face these menaces and to promote sustainable development. From this starting point, this paper aims to show how cooperatives can be a useful channel to promote green and decent jobs. In order to achieve this objective, first of all, we will analyse the conceptual scope of green and decent jobs. Secondly, we will highlight the meaning of cooperatives, paying special attention to cooperative values and principles. Thirdly, we will proceed to explain how cooperatives can contribute to encourage green and decent jobs. And, lastly, we will enumerate the main conclusions.Received: 29 November 2018Accepted: 07 March 2019Published online: 22 July 2019
如今,不可否认的是,持续的环境退化和气候变化威胁着地球的可持续性。因此,迫切需要面对这些威胁,促进可持续发展。从这个角度出发,本文旨在展示合作社如何成为促进绿色和体面工作的有用渠道。为了实现这一目标,首先,我们将分析绿色和体面工作的概念范围。其次,我们将强调合作社的意义,特别关注合作社的价值观和原则。第三,我们将继续解释合作社如何为鼓励绿色和体面的工作做出贡献。最后,我们将列举主要结论。接收日期:2018年11月29日接受日期:2019年3月7日在线发布时间:2019年7月22日
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引用次数: 8
Las relaciones entre los sujetos del sector no estatal cubano: el socio-Trabajador por Cuenta Propia en las Cooperativas No Agropecuarias 古巴非国有部门主体之间的关系:非农业合作社的自营职业者
María del Pilar Villarrubia Mejías
Los gobiernos están obligados a responder a los crecientes problemas sociales que afectan sus sistemas, a través de sus ordenamientos jurídicos, introduciendo figuras como el Pluriempleo y la Pluriactividad, para evitar la paralización del desarrollo del país y garantizar la protección de los derechos de sus ciudadanos. Cuba se encuentra inmersa en un trascendental proceso de actualización del modelo económico, a raíz del 6to Congreso del Partido Comunista, que responde a la necesidad de enfrentar la crisis económica desatada a partir del llamado «Período Especial», consecuencia directa de la influencia de las situaciones que se generaron en el ámbito internacional. Como corolario de dicho proceso, el gobierno cubano determinó fomentar el desarrollo de proyectos negociales particulares o privados, individuales o colectivos, integrados en el sector no estatal de la economía. Aquí encontramos a los Trabajadores por Cuenta Propia y a las Cooperativas No Agropecuarias. Estas dos formas de gestión tienen sus regulaciones propias, donde se establecen las reglas de su funcionamiento. La legislación que regula el sector de las Cooperativas No Agropecuarias, prevé la posibilidad de que se mezclen estas dos, surgiendo relaciones especiales, las que constituyen el centro de investigación del presente trabajo: el socio- Trabajador por Cuenta Propia.Recibido: 11 junio 2018Aceptado: 09 abril 2019Publicación en línea: 22 julio 2019
各国政府有义务通过其法律制度应对影响其制度的日益严重的社会问题,引入多就业和多才多艺等数字,以避免国家发展瘫痪,并确保保护其公民的权利。在共产党第六次代表大会之后,古巴正在经历一个重要的经济模式更新进程,这是为了应对所谓“特殊时期”引发的经济危机,这是国际局势影响的直接结果。作为这一进程的必然结果,古巴政府决定促进发展纳入非国有经济部门的个人或私人、个人或集体谈判项目。在这里,我们发现了个体经营者和非农业合作社。这两种管理形式都有自己的规定,规定了其运作规则。规范非农业合作社部门的立法规定了这两种合作社混合的可能性,出现了特殊的关系,这两种关系构成了这项工作的研究中心:自营职业者。收到:2018年6月11日接受:2019年4月9日在线出版物:2019年7月22日
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引用次数: 1
Digital cooperatives as channels for digital work in the context of the collaborative economy 数字合作社作为协作经济背景下的数字工作渠道
Francisco Javier Arrieta Idiakez
At present different bodies, associations, platforms etc. vary greatly in their definitions of the collaborative economy. This is because there are many differences between models and platforms within the term ‘collaborative economy’. Taking this diversity into account, this study will focus on the platforms dedicated to the provision of services. The first major issue will be the need to delimit and establish links between a multitude of concepts that emerge within the so-called collaborative economy, such as the Gig economy and the On-demand economy. The ultimate purpose is to limit the concept of collaborative economy for the purposes of the research carried out here. It was not for nothing that the European Commission recommended that legislators and courts should review professional regimes in the context of the new economy, while expressing its clear support for collaborative economy platforms in its report ‘A European agenda for the collaborative economy’ (2016). There is therefore a need to address the modality of platform-based work (also called digital work), with the aim of ensuring that standards are upheld regarding the working conditions and social protection of people who provide their services under this modality. This study, then, analyses the challenges, and positive and negative aspects of this new situation. The main conclusion is that cooperatives are the best means to channel the collaborative economy, under the modalities of platform-based or digital work. This will require studying and analysing the new models of cooperatives, and advocating digital cooperatives, outside the so-called cooperatives of self-employed workers, the true cooperative character of which is often doubtful. The conceptual delimitation of digital cooperatives and their differentiation from ‘classic’ cooperatives will also be discussed, which will involve providing some insights into the characteristic features of digital cooperatives. This research uses the descriptive, comparative and propositional legal methods. The descriptive method is used to define the concept of collaborative economy and the sub-concepts that it includes in terms of the provision of services; and to identify new forms of platform-based or digital work, and delimit the field of action of digital cooperatives, as the most appropriate means to channel these new forms of work. The comparative method will be useful to analyse the various existing professional regimes that can accommodate the new forms of work available within the collaborative economy. Finally, the propositional method will argue that digital cooperatives are the best solution to shape work within the collaborative economy.Received: 27 November 2018Accepted: 07 March 2019Published online: 22 July 2019
目前,不同的机构、协会、平台等对合作经济的定义差异很大。这是因为在“协作经济”一词中,模型和平台之间存在许多差异。考虑到这种多样性,本研究将重点关注专门提供服务的平台。第一个主要问题是需要在所谓的协作经济中出现的众多概念之间划定界限并建立联系,例如Gig经济和随需应变经济。最终目的是为了在这里进行研究而限制合作经济的概念。欧盟委员会建议立法者和法院在新经济背景下审查专业制度,同时在其报告《欧洲合作经济议程》(2016)中明确支持合作经济平台,这并非没有原因。因此,有必要解决基于平台的工作模式(也称为数字工作),目的是确保在这种模式下提供服务的人的工作条件和社会保护方面的标准得到维护。然后,本研究分析了这种新情况的挑战以及积极和消极方面。主要结论是,在基于平台或数字工作的模式下,合作社是引导合作经济的最佳手段。这将需要研究和分析合作社的新模式,并在所谓的自营职业者合作社之外倡导数字合作社,而自营职业者的真正合作社性质往往令人怀疑。还将讨论数字合作社的概念界定及其与“经典”合作社的区别,其中包括对数字合作社的特征提供一些见解。本研究采用了描述性、比较性和命题性的法律方法。描述性方法用于定义合作经济的概念及其在提供服务方面包含的子概念;确定基于平台或数字工作的新形式,并界定数字合作社的行动领域,作为引导这些新工作形式的最适当手段。比较方法将有助于分析现有的各种专业制度,这些制度可以适应合作经济中现有的新工作形式。最后,命题方法将认为数字合作社是在协作经济中塑造工作的最佳解决方案。接收日期:2018年11月27日接受日期:2019年3月7日在线发布时间:2019年7月22日
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引用次数: 4
La participación económica de los socios en las empresas cooperativas mexicanas 墨西哥合作社成员的经济参与
Martha Elba Izquierdo Muciño
El tercer principio cooperativo es uno de los más importantes de los reconocidos por la Alianza Cooperativa Internacional, toda vez que habla del capital social y la forma como debe integrarse a través de los socios, describe la manera como éstos deben invertir en su cooperativa y como deben distribuir sus excedentes, reforzando con ello la necesidad y el deber de que los miembros contribuyan con capital para su propio negocio y además lo hagan con justicia y equidad. Sin embargo se observa que actualmente en muchos países las empresas cooperativas se abren cada vez más al mercado, ampliando el margen de sus operaciones con capital de riesgo e incorporando la participación de inversores no usuarios o no socios al capital social de las empresas, llegando en ocasiones a permitir que la distribución de resultados se haga en función de las aportaciones económicas y no por el ejercicio de la actividad cooperativizada, violándose con ello los principios de igualdad, equidad y solidaridad.Recibido: 21 mayo 2018Aceptado: 24 septiembre 2018Publicación online: 21 diciembre de 2018
第三合作原则是其中最重要的国际合作社联盟所承认,每次谈到让社会资本应纳入如何通过合作伙伴介绍,作为他们投资合作的方式必须分发其盈余,从而加强成员的需要和义务为为自己的业务和资本还会与正义和公平。然而指出目前在许多国家合作社的市场越来越开放,风险资本的业务范围扩大,并将投资者用户或不合作伙伴参与企业社会资本,有时达到允许分配结果将视经济的投入,而不是行使cooperativizada活动,这违反了平等、公平和团结的原则。收到日期:2018年5月21日接受日期:2018年9月24日在线出版日期:2018年12月21日
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引用次数: 0
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Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal
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