The economic and legal impact of the third principle of the International Cooperative Alliance
Abstract
This article deals with the content of the third principle of The Statement on the Cooperative Identity approved by the International Cooperative Alliance in 1995 taking into account the process of its elaboration and the relationship with the principles included in the previous declarations of the ICA passed in 1937 and 1966 as well with those enshrined in the Rochdale Society bylaws which are the precedent of all of them. The importance of this principle as the synthesis of the basic economic aspects shaping cooperatives is well noted and the different matters involved in its text and their relations with the other principles is analyzed. Its relevance for the legal regulation of cooperatives is pointed out noting that the different aspects of its ample content are decisive in order to characterize these organizations making clear the difference with other forms of enterprises. As conclusion the complexity of the subject is pointed out as well as the need for further research of its various profiles.
Received: 29 May 2018
Accepted: 19 July 2018
Published online: 21 December 2018
Downloads
References
ACI. 1931. Report of the Proceedings of the Thirteenth Congress of the International Cooperative Alliance held at Vienna 25th to 28th August 1930, The Co-operative Printing Society, London.
ACI. 1938. Compte rendu du Quinzième Congrès de l’Alliance Cooperative Internationale à Paris du 6 á 9 septembre 1937, Imprimierie Nouvelle, Amiens.
ACI. 1964. Report of the Twentieth Second Congress at Bournemouth 14th to 17th October 1963, The Co-operative Printing Society, London.
ACI. 1967. Report of the Twentieth Third Congress at Viena 5th to 8th September 1966, The Co-operative Printing Society, London.
ACI. 1987. Nuevos enfoques de los principios cooperativos en el mundo, Idelcoop, Rosario.
ACI. 1996. Los principios cooperativos para el siglo XXI, Intercoop, Buenos Aires.
ACI. 2013. Plan para una Década Cooperativa, s/d.
ACI. 2015. Notas de orientación para los principios cooperativos, s/d.
ACI. Américas. 2009. Ley Marco para las Cooperativas de América Latina, San José.
ANDREWS, A. Michel. 2015. Survey of Co-operative Capital, International Cooperative Alliance, Filene Research Institute, Madison.
BALAY, Esteban. 1965. Bases del ordenamiento cooperativo de la Economía Social, Chiesino, Buenos Aires.
BÖÖK, Sven Ake. 1992. Co-operative Values in a Changing World, International Co-operative Alliance, Geneva.
CRACOGNA, Dante. 2001. «Aproximación al problema del capital y el financiamiento cooperativo», en Cuadernos de Economía Social, Instituto Argentino de Investigaciones de Economía Social (IAIES), n.º VIII-12, Buenos Aires.
CRACOGNA, Dante. 2006. Comentarios a la ley de cooperativas, 3a. edición actualizada, Intercoop, Buenos Aires.
CRACOGNA, Dante. 2009. «La distribución de los excedentes en las cooperativas. Derecho y contabilidad», en Doctrina Societaria y Concursal, n.º 265, Buenos Aires, p. 1307 y ss.
CRACOGNA, Dante. 2012. «El capital en las cooperativas y las NIIF», en Eduardo M. Favier Dubois (Director), Derecho Contable Aplicado, Instituto Autónomo de Derecho Contable (IADECO), Errepar, Buenos Aires.
DRIMER, Bernardo y Kaplan de Drimer, Alicia. 2017. Las cooperativas. Fundamentos. Doctrina. Historia, 4.ª ed. actualizada por Mirta Vuotto, Intercoop, Buenos Aires.
FAUQUET, Georges. 1951. The Co-operative Sector, trad. L. Purcell Weaver, Co-operative Union Ltd., Manchester.
FICI, Antonio. 2012. Impresse cooperative e sociali. Evoluzione normativa, profili sistematici e questioni applicative, G. Giappichelli Editore, Torinio.
FICI, Antonio. 2013. «An Introduction to Cooperative Law», en Dante Cracogna-Antonio Fici-Hagen Henrÿ (Editors), International Handbook of Cooperative Law, Springer, Heidelberg.
HENRŸ, Hagen. 2012. Guidelines for Cooperative Legislation, third revised edition, International Labour Office, Geneva.
HOLYOAKE, Georges Jacob. 2016. Historia de los pioneros de Rochdale, trad. Bernardo Delom, Intercoop, Buenos Aires.
ICA. 1934. Report of the Proceedings of the Fourteenth Congress of the International Cooperative Alliance held at London 4th to 7th September 1934, The Co-operative Printing Society, London.
LAMBERT, Paul. 1959. La doctrine coopérative, Les Propagateurs de la Coopération, Bruxelles, La Fédération Nationale des Coopératives de Consommation, Paris.
MORENO FONTELA, Juan Luis. 2017. «Las relaciones entre los valores y principios cooperativos y los principios de la normativa cooperativa» en REVESCO Revista de Estudios Cooperativos, n.º 124, Madrid, p. 114 y ss.
MÜNKNER, Hans-H. 1974. Co-operative Principles and Co-operative Law, Institute for Co-operation in Developing Countries, Philipps-Universität, Marbug (Second revised edition, LIT Verlag, Zurich, 2015).
URIBE GARZÓN, Carlos. 1996. Los principios cooperativos para el siglo XXI, Fondo Nacional Universitario, Bogotá.
URIBE GARZÓN, Carlos. 2002. Bases del cooperativismo, Fondo Nacional Universitario, Bogotá.
WATKINS, William P. 1986. Cooperative principles today and tomorrow, Holyoake Books, Manchester.
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal, accept the conditions listed below on copyright and undertake to comply with them.
1. Assignment of rights
The Publisher (University of Deusto) retains the copyright for this publication.
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal (BAIDC), without signing any document of assignment, grant to the Publisher (University of Deusto), royalty-free, the distribution, public communication, and reproduction rights of their work subject of publication in the International Association of Cooperative Law Journal (BAIDC), whichever the media may be, now known or developed in the future, for educational and scholarly purposes including the permission to include it in the databases where this Journal is indexed.
2. Authorship
The authors must be the sole creators of the work or legally acting on behalf of and with the full agreement of all the co-authors.
Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher (University of Deusto).
The authors assume the responsibility for obtaining all the necessary licences for the reproduction in their manuscripts of any text, material or illustration coming from another author, institution or publication.
3. Copyright and Code of conduct
Authors warrant that their work is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of the BAIDC and any codes (of conduct), laws or any rights of any third party.
4. Dissemination under Open Access regime
Upon its publication, the content of any Issue of International Association of Cooperative Law Journal (BAIDC), can be accessed, read, downloaded, copied, and distributed freely for non-commercial purposes, without prior permission from the Publisher or the author; provided the original work is properly cited and any changes to the original are clearly indicated.
5. Reuse of the article by the authors
Authors retain the right to present, display, distribute, develop, and republish their work, as long as they clearly indicate in the first footnote that the work was published in International Association of Cooperative Law Journal (BAIDC), for the first time, indicating the Issue number, year, pages, and DOI (if applicable).
Legal notice
Any use of the content of the paper against the rules set above in any medium or format, now known or developed in the future, requires prior written permission of the copyright holder.
The liabilities that may arise from complaints for publishing plagiarised articles are the sole responsibility of the authors.
.jpg)
.jpg)
.jpg)
1.jpg)
.jpg)
.jpg)
