Co-operatives in Principle and Practice PDF Download

Author: Anne McGillivray
Publisher: Saskatoon : Centre for the Study of Co-operatives, University of Saskatchewan
ISBN:
Category : Cooperative societies
Languages : en
Pages : 152

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Author: Ian MacPherson
Publisher:
ISBN:
Category : International cooperation
Languages : en
Pages : 82

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Book Description

Author: Hans-H. Münkner
Publisher: LIT Verlag Münster
ISBN: 3643904495
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
This textbook is a revised second edition of a "classic" on co-operative law, which has been translated into more than 20 languages. The book integrates an analysis of the 1995 Statement of the Co-operative Identity of the International Co-operative Alliance and the impact of political, economic, and social changes over the past 40 years. The original pattern of the book remains unchanged: Two questions are answered for each of the identified principles: What is the meaning of this co-operative principle? How is this principle translated into co-operative legislation? In this newest edition, two additional questions are discussed and answered for each of the chapters: What are the new development trends and what are the new rules in co-operative legislation? (Series: Economy: Research and Science / Wirtschaft: Forschung und Wissenschaft - Vol. 34) [Subject: Co-operative Law]

Author: Jessica Gordon Nembhard
Publisher: Penn State Press
ISBN: 0271064269
Category : Social Science
Languages : en
Pages : 325

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Book Description
In Collective Courage, Jessica Gordon Nembhard chronicles African American cooperative business ownership and its place in the movements for Black civil rights and economic equality. Not since W. E. B. Du Bois’s 1907 Economic Co-operation Among Negro Americans has there been a full-length, nationwide study of African American cooperatives. Collective Courage extends that story into the twenty-first century. Many of the players are well known in the history of the African American experience: Du Bois, A. Philip Randolph and the Ladies' Auxiliary to the Brotherhood of Sleeping Car Porters, Nannie Helen Burroughs, Fannie Lou Hamer, Ella Jo Baker, George Schuyler and the Young Negroes’ Co-operative League, the Nation of Islam, and the Black Panther Party. Adding the cooperative movement to Black history results in a retelling of the African American experience, with an increased understanding of African American collective economic agency and grassroots economic organizing. To tell the story, Gordon Nembhard uses a variety of newspapers, period magazines, and journals; co-ops’ articles of incorporation, minutes from annual meetings, newsletters, budgets, and income statements; and scholarly books, memoirs, and biographies. These sources reveal the achievements and challenges of Black co-ops, collective economic action, and social entrepreneurship. Gordon Nembhard finds that African Americans, as well as other people of color and low-income people, have benefitted greatly from cooperative ownership and democratic economic participation throughout the nation’s history.

Author: T.N. Hajela
Publisher: Ane Books Pvt Ltd
ISBN: 9789380156729
Category : Cooperation
Languages : en
Pages : 804

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Book Description

Author: M. Karthikikeyan
Publisher: Discovery Publishing House Pvt Limited
ISBN: 9789350560006
Category : Study Aids
Languages : en
Pages : 308

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Book Description
This book has ten chapters covering topics on economic systems and cooperatives, the contributions made by cooperators of different parts of the world, cooperative models, cooperative principles and values, issues in cooperatives, the world cooperative movement, African cooperative movement, and Ethiopian cooperative movement.

Author: Henry William Wolff
Publisher:
ISBN:
Category : Agricultural cooperative credit associations
Languages : en
Pages : 328

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Book Description

Author: Morris Altman
Publisher: Academic Press
ISBN: 0128166673
Category : Business & Economics
Languages : en
Pages : 413

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Book Description
Replete with case studies, Waking the Asian Pacific Cooperative Potential applies a novel theoretical framework to aid in understanding meaningful change in cooperative firms, mutual firms, collectives, and communes, focusing in particular on the underexamined Asia Pacific region. It explores the common, albeit competing, objectives of transformational cooperatives that deliver a range of social benefits and corporative coops where the cooperative exhibits the characteristics of a competitive investor firm. The book provides examples of successful cooperatives in eleven countries across the Asia Pacific and reviews the theoretical framework of cooperatives, including issues pertaining to socio-economic, politico-legal, and domestic and international factors. Waking the Asian Pacific Co-operative Potential provides early-career researchers and graduate students with a systematic resource of cooperatives in the Asia Pacific, highlighting core lessons from case studies regarding the ideal role of cooperatives in a modern economy and on the enabling factors of the role of the state, the market potential for scale-up, the mitigation of poverty, and civil society. - Provides numerous case studies drawn from successful co-operative organizations across the Asia Pacific region - Advances a theoretical framework to help readers access and understand the reasons for co-operative success in the Asia Pacific region - Develops tools for practitioners to establish effective co-operatives and restructure them to optimal goals

Author: pseud PHILO
Publisher:
ISBN:
Category :
Languages : en
Pages : 80

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Book Description

Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152

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Book Description
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.