vol. 25 núm. 110 (2017)

Introduction: In the global context, innovation has acquired great importance and stimulates the interest of several areas of scientific knowledge. As is the case with Sociology, which is paying special attention to the social dimensions that make up innovative processes. Methodology: Applying a qualitative approach and the life stories technique, the processes and experiences, that is, the life trajectories of the innovative people of the Costa Rican agri-food industry are recorded, constructed, reviewed and analyzed. Results: In the processes of recording, revision and interpretation of life stories it is possible to detect the construction and adoption of resources shaped by the interaction with different agents, as well as the way in which they contributed to the development of innovations. Conclusions: In the cases investigated, innovation isn’t a product of an individual process made by isolated, asocial or gifted individuals, but of social persons. Around these individuals, one may find a series of contributions, in the form of social capital, obtained from the bonds and relationships carried out with other people, either with their reference groups, mentors or peer groups.

Introduction: This article presents the results of the study carried out in the associative productive units that arise in the framework of the solidarity economy program, developed by the municipal government of Medellín. The intention is that of showing the scope and limitations that these types of proposals have to strengthen other forms of organization and alternative production based on solidarity, as well as for improving the quality of life of the people who make part of them. Methodology: A qualitative study was carried out with direct in depth interviews done to different actors that participate or have participated in the municipal government’s solidarity economy program. Results: Because a market economy is still being consolidated, an instrumentalized notion of quality of life prevails. This makes invisible other meanings and dimensions of life, which emerge with the conceptions of living well that belong to the analyzed context. Conclusions: Major challenges still persist to strengthen the solidarity economy in Medellín, an economy based on other types of production, exchange and cooperation relations, and that reinforces a solidary subject.

Introduction: This research was carried out in the Los Llanos foothills subregion, which is located to the west of Meta (Colombia). Methodology: the population under study consisted of 71 productive units of sugarcane and raw cane sugar mills. Conglomerate sampling was applied. The qualitative and quantitative information was analyzed in the statistical program spss (v. 19). Results: The family units (father, mother and children) make up 77.14 % of the productive units of the sugar cane crop, which contributes to the improvement of crop yield, optimizes quality of life and food security of the peasant family. For the persistence of cultivation, generational turnover is required, since 78.57 % of cane workers are over 26 years old, and have low educational levels and scarce economic resources. Conclusions: The variety of products generated from the cultivation of sugar cane or raw cane crop represent an opportunity to diversify production and obtain food security. The population of municipalities with sugarcane production, on average has a better quality of life.

Purpose: The purpose of this paper is to propose economic and social alternatives for the management of small and medium cassava producers in Yopal, Casanare (Colombia), based on the constitution of organizations grounded on the principles of solidarity economy. Description: Throughout the paper, the economic importance of cassava in the region is acknowledged, and the value chain of cassava is exposed. Point of view: The associative solidary systems are analyzed as a form of organization, as well as the possibilities offered by these as business mechanisms to stimulate the production and commercialization of cassava in Yopal, Casanare. Conclusions: Solidarity organizations constitute a viable mechanism to unite efforts and obtain important collective benefits in the context of Yopal’s cassava producers, which is why these organizations form the basis of the present reflection, taking into account the economic potential of cassava in this population.  

Purpose: The present work is framed within the joint project of four Mexican universities that aim to create an evaluation system for the social area of cooperatives and social enterprises. Description: The evaluation is carried out applying several instruments found in the Manual of Administrative Procedures that evaluate the cooperative principles established by the International Cooperative Alliance. Point of view: This paper presents the results of the application of the Manual of Administrative Procedures’ instruments to the Cooperativa de Consumo El Grullo, located in the south of Jalisco, Mexico. Conclusions: The analysis offers insight about the strengths and weaknesses of the social action of the cooperative with the objective of generating lessons for the other entities of the solidarity economy. The instruments presented in the Manual of Administrative Procedures constitute useful tools that allow the generation of indicators for later analysis. The results of the Manual of Administrative Procedures’ application offer a guideline to follow, however, it should be clarified that these principles must be articulated with the cooperative’s established mission.

Purpose: The paper aims to present a socio-territorial mapping of the expressions of social and solidarity economy in Santa Fe. Topics: Specific bibliography about Social and Solidarity Economy was consulted, as well as different sources that emphasize on the importance and on studies and surveys carried out in Latin American countries. Development: To draw up the maps secondary sources that provided the corresponding data were consulted. The data was then processed and represented with a geographic information system. Conclusions: The results obtained constitute a first and primary source of information, taking into account that there is no previous work with these characteristics for the territory in question. This article is an important basis for elucidating the situation of old and new traditions of the Social and Solidarity Economy with the key referents of Santa Fe. It is expected that the obtained results will be used as a platform to design and implement various work proposals to solve problems of the experiences given in the field of public policies.

Introduction: Nowadays the need to create and design procedures that have as purpose the adequate functioning of the business system in a universal scale arises. These advances include the ifrs, International Financial Reporting Standards, which are the most discussed and which present considerable application cases throughout the whole international business arena. Methodology: A review of the convergence processes of the traditional accounting standards to the ifrs is proposed, so as to interpret the possible consequences that could emerge in all the organizational disciplines inside the company, mounted on the platform of an operational scorecard and corroborated by a correlational statistical analysis done to Colombian smes using spss. Results: To elaborate this study, the ifrs procedures for smes were analyzed, adopting ifrs to prepare financial statements in a scorecard, which is correlational in the implementation of the model for smes. The results were more than probabilistic. Conclusions: ifrs constitute a tool of great utility for any company, the adoption of ifrs implies en accounting change that simplifies criteria.

El número 110 de la revista Cooperativismo & Desarrollo es un llamado a repensar América Latina desde escenarios otros que vinculan potencialidades epistémicas en torno a las realidades de las personas y las organizaciones, más allá de las convencionales formas de producción. En esencia, los artículos narran, desde posiciones geográficas y discursivas distintas, interpretaciones sociales, humanas, económicas y políticas que convergen en temas vibrantes como la innovación social, la reafirmación de lo solidario y sostenible, así como la expectante discusión ante las normas internacionales de cara a la globalización de las cosas, los procesos y las formas.