coop_fulltext
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coop_fulltext

By Unknown
Free
Book Description
Table of Contents
  •  »Preface
  •  »Introduction
  •  »Chapter One
    • Cooperatives and Mutuals are Firms
      • The success of a firm lies in its ability to have clear property rights
      • Who owns a firm?
        • Exhibit 1.0 What is the make-or-buy decision?
          • Exhibit 1.1 Dimension of job design in organizations with an application to a convenience store franchise
      • Corporate governance
        • Exhibit 1.2 What are articles of incorporation?
      • Cooperatives are an example of a closely-held firm
        • Exhibit 1.3 What are bylaws?
        • Exhibit 1.4 What are policies?
        • Exhibit 1.5 Types of business forms
      • Summary
      • References
  •  »Chapter Two
    • Cooperatives and mutuals are participatory organizations
      • Exhibit 2.0 The cooperative is a firm
        • Exhibit 2.1 The mutual company
        • Exhibit 2.2 International cooperative alliance values and principles of cooperation
        • Exhibit 2.3 The special case of fraternal benefit society
      • Cooperative principles and policies
        • Exhibit 2.4 Rochdale Equitable Pioneers Society
        • Exhibit 2.5 The cooperative as the competitive yardstick
      • Participation in benefits
        • Exhibit 2.6 What are examples of credit cooperatives?
          • Exhibit 2.7 What is the difference between a stock cooperative and a nonstock cooperative?
      • Participation in ownership
      • Participation in control
        • Exhibit 2.8 How are directors selected?
          • Exhibit 2.9 Cooperatives and mutuals are not the same as loyalty programs and buying clubs
      • Principles of cooperation
      • Formation of cooperatives
      • Summary
      • References
  •  »Chapter Three
    • Income distribution and equity decisions
      • Introduction
        • Exhibit 3.1 The case of pooling cooperatives
          • Exhibit 3.2 Simplified cooperative income statement
      • Income statement
      • Balance sheet
        • Exhibit 3.3 A simplified cooperative balance sheet
      • Choices on distribution of patronage and non-patronage income
        • Exhibit 3.4 Income distribution decision in a cooperative
      • Patronage income distribution choices and cooperative business units
        • Exhibit 3.5 Sources of equity in a cooperative
      • Choices on tax liability of patronage refunds
        • Exhibit 3.6 The rationale for why cooperatives have single taxation of income
      • Equity redemption program choice has implications for the balance sheet
      • Summary
        • Exhibit 3.7 Equity redemption by patron birth year in certain farm supply and grain marketing cooperatives in the United States
      • References
  •  »Chapter Four
    • Special topics in cooperatives and mutualism
      • Limited exemption from antitrust laws
      • Use in agricultural and community development programs
      • Pricing strategies
      • Why is the number of agricultural cooperatives declining worldwide?
      • Organizing the governance of cooperatives
      • Hybrid cooperative organizational forms
      • The “new generation” cooperative phenomenon in the United States
      • Demutualization: a rare but often studied event in cooperatives and mutuals
      • The current restructuring of ‘mixed’ or multi-purpose farm supply and grain / oilseed marketing cooperatives in the United States
      • Collective farming movements
      • Economic impact of cooperatives and mutuals
      • The role of faith in cooperative development
      • Summary
      • References
  •  »Chapter Five
    • Summary and conclusions
      • References
      • Glossary
      • About the author
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