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The degree of development reached by cooperatives of different sectors throughout the world, which among others led to the UN declaring 2012 as the International Year of Cooperatives, needs to be accompanied by a similar development of corresponding legislation. To this end, a better knowledge of cooperative law from the comparative point of view, as has already been established for other types of enterprises, becomes of great importance. This book strives to fill this gap, and is divided into four parts. The first part offers an analytic and conceptual framework with which to understand, study and assess cooperative law from a transnational and comparative perspective. The second part includes several chapters dealing with attempts to harmonize cooperative laws. The third part contains an overview of more than 30 national cooperative laws, while the last part summarizes and compares these national cooperative laws, thus laying the foundation for a comparative cooperative law doctrine.
"The Handbook has four sections. Section I is concerned with the theory of cooperative education, with particular focus on the learning that occurs in the workplace. This part also addresses contemporary issues such as assessment of cooperative education, and identifies areas of needed research. Section II examines the practice of co-op worldwide. This part shows the breadth of disciplines of study, and is intended to allow co-op professionals see how co-op has been used in their discipline and other disciplines. This has been substantially revised from the first edition, with many more disciplines now covered. Each chapter in this section contains contributions from several authors, in most instances from more than one country, in order to gain an international perspective of the practice of co-op. The chapters begin with an overview of the discipline as it pertains to co-op, and consider models of practice, outcomes, constraints, and conclude with a detailed case study of co-op in the discipline. Section III is concerned with the benefits of co-op for all three parties; employers, students, and educational institutions. Section IV concludes the Handbook by considering some current issues confronting co-op, and the future of co-op."--publisher website.
Author : Michael A. West Publisher : John Wiley & Sons Page : 656 pages File Size : 33,78 MB Release : 2008-05-27 Category : Psychology ISBN : 0470864834
In today's fast changing, hyper-competitive environment, teamwork and co-operative working enhance the organisation's adaptive capability. The team, rather than the individual, is increasingly seen as the building block of organisations and a key source of competitive advantage. The International Handbook of Organisational Teamwork and Co-operative Working provides a clear focus on the psychological and social processes that can stimulate successful cooperation and teamwork. Michael West, Dean Tjosvold and Ken Smith have brought together the world's leading authorities from a range of social science disciplines to provide a contemporary review of established and emerging perspectives. Throughout the book, processes that both facilitate and obstruct successful cooperation and teamwork are detailed, alongside guidance on best practice and methodology. The challenging and alternative perspectives presented will inform future research and practice. The result is a systematic and comprehensive synthesis of knowledge from a range of disciplines that will prove invaluable to professionals, researchers and students alike. * A systematic and coherent framework which organizes and structures the knowledge in this field * An outstanding collection of authoritative "high profile" authors * Challenging, alternative perspectives that will stimulate and enlighten future research and practice * Selective, updated bibliographies of key literatures support every chapter, a valuable resource for students, trainers and practitioners
Collaborative learning has become an increasingly important part of education, but the research supporting it is distributed across a wide variety of fields. This book aims to integrate this theory and research and to forward our understanding of collaborative learning and its instructional applications.
As the world of work and jobs is more uncertain than ever because of various trends impacting it, including the rise of robotics and the gig economy, Cooperatives and the World of Work furthers the debate on the future of work, sustainable development, and the social and solidarity economy of which cooperatives are a fundamental component. Throughout the book, the authors, who are experts in their respective fields, do not limit themselves to praising the advantages of the cooperative model. Rather, they challenge the narrow understanding of cooperatives as a mere business model and raise debate on the more fundamental role that cooperatives play in responding to social changes and in changing society itself. The book is unique in tracing the historical connection between cooperatives and the world of work since the end of the First World War and the recent shifts and restructuring in enterprise and the workplace. It presents a redefinition of the very concept of work, focusing on organizational innovation. This book is published in recognition of 100 years of the International Labour Organization, and gathers together research from leading experts who were brought together at an event co-hosted by the International Co-operative Alliance (ICA) and the International Labour Organization (ILO).
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.