Legal and political framework of the social economy

Year
1
Academic year
2021-2022
Code
02021762
Subject Area
Law
Language of Instruction
Portuguese
Mode of Delivery
Face-to-face
Duration
SEMESTRIAL
ECTS Credits
4.0
Type
Compulsory
Level
Non Degree Course

Recommended Prerequisites

NA

Teaching Methods

Lectures include both theory and examples taken from real-life and court cases.

Students will be asked to consult and analyse the relevant legislation in this field and to and to reflect on leading cases.

Learning Outcomes

a) To show the relevance of the social economy in the world today and particularly for the Portuguese case;
b) To demonstrate its scope as a set of organisations, with their particular characteristics;
c) To make clear the distinctive aspects of the cooperative, mutualist and solidarity streams of the social economy
d) To approach the problems of the constitution and management of social economy organisations;
e) To reflect on the specificities of the accounting rules applied to social economy organisations.

Generic competencies: to understand ideas; to make decisions and solve problems; write and oral communication; to express one’s own opinion, critical abilities, to communicate with experts in other fields, capacity of applying knowledge in practice.
Specific competencies: a) to understand the role of the social economy organisations; b) to dominate the mains concepts of the law related with the social economy; c) to communicate with the legal experts.

Work Placement(s)

No

Syllabus

1. Introduction to the social economy – cooperatives, mutual organisations  and solidarity

2. Cooperative law and social economy law

3. Incorporation and management of the social economy organisations

4. Approach to the non profit organisations’ accounting normalization system

Head Lecturer(s)

Maria Elisabete Gomes Ramos

Assessment Methods

Assessment
Class participation : 20.0%
Written examination : 80.0%

Bibliography

ANTÃO, Avelino A. et al. (2012), Novo Regime da Normalização Contabilística para as Entidades do Setor não Lucrativo, Lisboa, Áreas Editora.
MEIRA, Deolinda Aparício (2009), O Regime Económico das Cooperativas no Direito Português, Porto, Vida Económica.
NAMORADO, Rui (2004), A Economia Social uma constelação de esperanças, Coimbra, Oficina do CES.
NAMORADO, Rui (2000), Introdução ao Direito Cooperativo, Coimbra, Almedina.
NAMORADO, Rui (2001), Horizonte Cooperativo, Coimbra, Almedina.
NAMORADO, Rui (2005), Cooperatividade e Direito Cooperativo, Coimbra, Almedina.
NAMORADO, Rui (2006), Os Quadros Jurídicos da Economia Social, Coimbra, Oficina do CES – nº251.
SINGER, Paul (2002), Introdução à Economia Solidária, (1ª reimpressão-2004), São Paulo, Editora Fundação Perseu Abramo.
RODRIGUES, Ana Maria G. (2010), «Os novos desafios da contabilidade para organizações da economia social que aplicam o SNC – as cooperativas”, Revista Cooperativismo e Economia Social, Universidade de Vigo.