Suchergebnisse

The current work is the only in-depth study examining in detail the influence of constitutional, international, and EU law on the Bulgarian social protection. The research is of value not only in relation to the concrete national context but also contributes to larger-scale debates on the extent to which fundamental rights result in subjective positions alongside the constant restructuring of the scope and expenditure of social protection measures. Moreover, the examination on the influence capacity of EU law contributes to more nuanced dis-cussions on the latter's debated role vis-à-vis national social protection systems.

Ante el actual contexto de crisis económica global, las organizaciones de la Economía Social pueden desempeñar un papel clave en la lucha contra el desempleo y la exclusión social. Para el desarrollo eficiente de su labor y para el logro de los objetivos y el cumplimiento de la misión de estas entidades se hace preciso disponer de una adecuada información contable, la cual no es sólo un mecanismo de control y verificación, sino un instrumento de transparencia de la gestión realizada y del logro de los objetivos que se había propuesto. En este trabajo se plantean las perspectivas a las que se enfrentan estas organizaciones en materia de información financiera, en particular en lo referido a las sociedades cooperativas. A este fin, se realiza un análisis general del sector en el caso español, con particular atención a su actual marco regulatorio; seguidamente, se estudian las repercusiones y los principales retos que la reforma contable suscita a estas organizaciones. ; In the current context of global economic crisis, social economy organizations can play a key role in the fight against unemployment and social exclusion. For the efficient development of their work and for the achievement of the objectives and the mission accomplishment, these entities need adequate accounting information, which is essential for economic and financial management. However, accounting harmonisation which is being developed in the European Union is a major challenge for the development of the economic and financial information of all European companies and thus also will affect social economy entities. This paper discusses prospects faced by these organizations regarding to financial reporting, in particular as regards cooperative societies. To this purpose, it provides a general analysis of the Spanish sector, with particular attention to the current regulatory framework; then discusses the implications and the main challenges that the accounting reform raises these organizations. ; 67-86 ; efalcon@defc.ulpgc.es ; jfuentes@defc.ulpgc.es ; semestral

This edited volume provides an overview of the changes that have occurred in industrial relations systems in Southern Europe and Ireland as a result of the debt crisis and subsequent fiscal consolidation policies. The authors take stock of developments and consider policy implications.