Suchergebnisse

The objective of the article was to identify and describe the current state of fiscal decentralization in Ukraine, Armenia and Georgia and the problems and achievements of territorial communities. Observation and comparative analysis were the main tools used. The study showed that effective fiscal decentralization of territorial communities requires the implementation of the relevant experience of developing countries that have achieved significant results. Fiscal decentralization, the transfer of taxes and spending powers to lower levels of government has become an important strategy for modern governance in developing countries. Fiscal decentralization is facilitated by a combination of citizens' struggle to actively participate in the management process and dissatisfaction with the outcomes of the centrally planned economy. It is concluded that adequate decentralization strengthens the organs of local self-government and forces states to be more accountable to their citizens. In this regard, the adequacy and prospects of Sweden's fiscal decentralization approach were also noted as a model worthy of study.

"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.

"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.

Given the limitations of traditional economic theory in its generalizations, some economists are searching new analytical frameworks to analyze social reality. Following the proposal of Jürgen Schuldt to integrate economics with political sociology, this article offers the first suggestions to achieve this synthesis. ; El sistema autogestionario, diferente al sistema de mercado y estatista, ofrece una alternativa para los países en desarrollo que buscan alcanzar a los países desarrollados en materia económica, política y social. El artículo desarrolla las diferencias entre estos sistemas y las ventajas del sistema autogestionarios sobre los otros dos.

Given the limitations of traditional economic theory in its generalizations, some economists are searching new analytical frameworks to analyze social reality. Following the proposal of Jürgen Schuldt to integrate economics with political sociology, this article offers the first suggestions to achieve this synthesis. ; El sistema autogestionario, diferente al sistema de mercado y estatista, ofrece una alternativa para los países en desarrollo que buscan alcanzar a los países desarrollados en materia económica, política y social. El artículo desarrolla las diferencias entre estos sistemas y las ventajas del sistema autogestionarios sobre los otros dos.

1. 7.May 1979. -GE.79-52505. II,31 S.; 2. Addendum. Selected legal texts. 20.Dec.1979. -GE.79-57146. 36 S. §§

International business research has considered the Corporate Social Responsibility (CSR) ofthe Multinational Enterprises (MNEs) and so Multilateral Organizations have developed differentrecommendations about what these companies should do in different social areas, especially inlabor practices. MNEs play a significant role given their influence and activities in both home andhost countries. They play a double role: actor of the problem, but also the actor of the solution. Thepurpose of the paper is to identify the differences of Socially Responsible Practices (SRP) betweenMNEs from developed countries and MNEs from developing countries in Colombia. The methodused in this document is a literature review from several academic databases; and we check CSRprograms published in Web sites in the host country (Colombia) of six MNE´s.The results suggest that Multinationals from developing countries focus their practices on the community,mainly in education programs, while Multinationals from developed countries try to workwith all stakeholders and involve particularly aspects related with their business in the programsthey develop. This is possible because MNEs from developed countries use better divulgation mechanisms.SRP less mentioned in both cases are related to employees. Commitment with ethicalresponsibilities, promote greater economic and social inclusion should be the goals for MNEs indeveloping countries. In the other hand, the government has to play a more important role in thisground establishing minimum standards for MNEs that want to operate in developing countries,and some education programs to sensitize society into a more responsible consumption, in orderto generate social pressure.Key words: Corporate Social Responsibility, Multinational Enterprises, Corporate Social ResponsiblePractices, developed country, developing country, Colombia.

Translated by Alejandro Licona y Galdi and María Ortiz Vázquez.