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Croissance des coopératives : inflexions capitalistes ?

Abstract : Cooperatives are an original shape of company, resulting from the social economy, with specific methods of functioning (one man, one vote principle, non-distributable reserves, the partner dual role, both member and cooperator, variability of the capital etc.). They often introduce structural difficulties of financing and external development and therefore of competitiveness in a competitive context. The aim of the thesis was firstly to study the financial instruments of capital of cooperative societies and the evolutions particularly towards the adoption of the standard I.A.S. 32 by the Community authorities as well as the alternatives used by these entities to resolve their financial difficulties (subsidiarization, united groups, Unions of social economy etc.). Then, were considered the solutions in the development of cooperatives on the E.U. market (European mergers, cross borders of corporate headquarters, implementation of the Community Regulation S.C.E., technicals of the cooperative groups). This study of the modalities of development of the cooperatives reveals they borrow widely from the methods and tactics of the capitalist companies within the risk to lose their soul by giving up their original operating principles.
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Submitted on : Thursday, March 29, 2018 - 11:53:05 AM
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  • HAL Id : tel-01748923, version 1



Aurélien Stéphane. Croissance des coopératives : inflexions capitalistes ?. Droit. Université Nancy 2, 2010. Français. ⟨NNT : 2010NAN20020⟩. ⟨tel-01748923⟩



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