Articles

• Some critical aspects in the application of the corporative tax to cooperatives according to the tax regime to cooperatives. Its necessary reform

  Agustín Romero Civera, Sergio Mari Vidal

  7-30

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• The financial vs. the social approach of microfinance. A comparative global analysis

  Gemma Cairó i Céspedes, Luz Karime Gómez González

  31-59

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• Toward to qualification as associative priority entity: different forms of integration of agri-food cooperatives

  Cristina Cano Ortega

  60-85

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• Theoretical and methodologial framework for the qualitative validation of an explanatory model of social responsibility in cooperative societies

  Dolores Gallardo Vázquez, M. Isabel Sánchez Hernández, Francisca Castilla Polo

  86-121

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• the cooperative movement in education

  Elena Inglada Galiana, José Manuel Sastre Centeno, Begoña Villaroya Lequeircaonandia

  122-147

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• he capital and application of results in agrarian processing companies: praxis and proposals lege ferenda

  Juana Isabel Genovart Balaguer

  148-179

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• Application of order EHA/3360/2010 over accounting issues on cooperative societies: effects on own funds in cooperatives of the Basque Country

  Miguel Ángel Zubiarre Artola, Lorea Andicoechea Arondo, Ainhoa Saitua Iribar

  180-201

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