Enrique Gadea Soler

Desarrollo territorial, participación y cooperativismo

The generalised and constant application of economic democracy will produce, without either force or violence, in a gradual and evolutionary manner, a smooth landing into a new economic order, whose fundamental characteristics should be those of participation in companies, economic co-operation and international solidarity. This

Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad (apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)

The Basque Legislation of cooperative societies sends to the free decision of every society in order that the bylaws could foresee the existence of contributions to share capital not eligible, but refundable for decision of the cooperative society, allowing to assess, this way, the contributions of the associates as own resource. With the modification of the Law one has tried to adapt only the text to the NIC 32 and not to introduce the longed measurements to facilitate the funding of the cooperative companies with own funds.