Anuario de Estudios Cooperativos - Lankidetzako Ikaskuntzen Urtekaria (1995)

    This document has been made available in electronic format
         by the International Co-operative Alliance ICA
                         December, 1996
          (Source: Review of International Co-operation
                    Vol.89, No.4/1996, pp.64-65)

          Anuario de Estudios Cooperativos - Lankidetzako
                    Ikaskuntzen Urtekaria 1995.

          Universidad de Deusto, Instituto de Estudios
               Cooperativos, Bilbao, 372pp.

This issue of Anuario is rich and eclectic - just as the year
1995 was for the international co-operative movement.

A large part of the issue is taken up by papers referring to the
innovations introduced by the XXXI ICA Congress and revision of
the principles. Besides background papers such as the Declaration
on the Co-operative Identity and the Resolution of the General
Assembly, the reader will find an account of the main events
which took place during the Congress, the meetings of specialized
bodies and other assemblies held in parallel.

Four authors examine the new principles: Dr Alicia Kaplan de
Drimer gives a detailed account of the process started in 1988.
After explaining the reasons for reformulation, she analyses the
definition of co-operatives and compares the new principles with
the previous version. Dr Carlos Albero Farias focuses on the case
of co-operative banks in Argentina. The co-op banks which collect
approximately 10% of all deposits had to re-organise their
internal and external structure urgently in order to meet the
requirements of the new financial law. Despite the risk of an
identity crisis, the ideological wealth of the co-operative
movement was able to be maintained. Hans-H. Munkner investigates
how the crisis, the uncertainty and the lack of orientation due
to the disintegration of the local systems of values influence
the present situation in Africa. Juan Jose Sanz Jrque looks into
the  future of co-operatives and their responsibility to contain
the social crisis. He advocates, when necessary, the
transformation of co-operatives into other corporate forms.

Victor Pestoff explores the potential of social accounting as a
method to avoid deviation from objectives in co-operative and
non-profit organisations. Focusing mainly on external and not
internal accounting, the author discusses the need  both to
control these organisations and inform about their social impact.
In particular, he deals with the question of why the co-
operatives have to undertake the execution of social reports, to
whom these should be addressed and how they should be prepared.

Yair Levi's study deals with the introduction to work of people
with low and medium levels of mental handicap in solidarity co-
ops in Italy. It seems that solidarity co-ops "deviate" from such
co-operative rules as homogeneity of membership and the
identification between member and user and question such common
practices as the payment of an interest on member shares and the
distribution of surpluses. The apparent co-operative limitations,
however, prove to be cementing elements in the co-operatives'
current activities and the motivating forces in their solidarity,
non-profit orientation.

Graciela Etchart's article on a co-operative model for Brazilian
Amazonia researches the possibilities for the sustainable
development of the community of Tiningu in the Amazonia
flood plain. It suggests a co-operative model to manage local
resources. Co-operative models seem more prone to promote
intragenerational equity, a premise of sustainable development.

Finally two series of papers present national movements:
Institute for the Development of Social Economy publishes figures
on growth and distribution of employment in co-operatives
and workers societies in Spain, and the Royal Norwegian Society
for Development, the main co-op families : farmers, consumer and