Graciela Lara Gómez

La empresa social una forma de organización innovadora

With a theoretic approximation to the innovation and to the social enterprises, it is analyzed some relevant experiences arisen at the social enterprise; with this it seeks to establish if the social enterprise can be considered as an innovated organization form. The experiences in the world take form from contributions arisen on the XIX century; being the Robert Owen’s ideas the starting point for the conformation of the first consumption cooperative, which was integrated by entrepreneurs men known as the Rochadale’s pioneers. Shortly thereafter, arising the savings established by Friedrich Wilhelm Raiffeisen and Hermann Schulze-Delitzsch in Germany. During the XX century are located in Canada two relevant experiences: the Antigonish movement and the Desjardins savings and credit cooperatives. Equally, at Spain arises the important experience from the Mondragon enterprises. More recent enterprises arise in Brazil with the cooperative’s technologic incubators; in Bangladesh include the social enterprises of Yunus; at Argentine and Uruguay it is situated the retrieved enterprises and in Mexico the credit and savings and production cooperatives. Concluding that by themselves the social enterprises are an example of innovation, creating economic value and social value for their members and the communities where they are developed. Besides that in different epoch, with its conformation has contributed to the solution of common problems that have distressed different sectors from the world population.

Los incentivos tributarios para las cooperativas financieras de Colombia, Costa Rica y México

Con el presente articulo se busca identificar cuales son los incentivos tributarios para las cooperativas financieras que se incluyen en las legislaciones de Colombia, Costa Rica y Mexico. Para tal efecto se recurrio al metodo de investigacion comparativo, estableciendo las similitudes y divergencias en los sistemas fiscales estudiados; destacando el tratamiento para fines del Impuesto Sobre la Renta y los impuestos al consumo (Impuesto General Sobre las Ventas e Impuesto al Valor Agregado). Los resultados muestran que dichas sociedades gozan de tratamientos fiscales preferentes en las tres naciones, integrando en sus leyes fiscales exenciones y reducciones de impuestos que en si mismos no constituyen privilegios, sino la manifestacion de la justicia tributaria.

La Colaboración de las Universidades en una Red de Economía Social y Solidaria: Un estudio de caso

The objective of this paper is to put into context universities roll in the generation, transformation and transfer of knowledge, from the activities developed by its researchers while participating in research networks to the social and supportive economy. This began with a theoretical analysis of networks possessing an international presence and selecting the cases which integrate the universities from the American continent. A qualitative method was used for this investigation, studding the integration links and the enforcement of academic programs of universities that are generated as a consequence of the work in networks. The analysis showed that from a flexible cooperation outline, a wide range of participation exists among universities which had established investigation, education and service relationships to contribute to the cooperative development from their own reality.