The Portuguese law on social economy
This study is a reflection on the Portuguese Framework Law on Social Economy, highlighting, from a critical point-of-view, its contribution to the explicit institutional and legal recognition of the social economy sector. It does so by defining the concept of social economy and listing the entities engaged in this sector, by defining its guiding principles and the mechanisms for its promotion and encouragement, and also by describing the creation of a tax and competition regime which will take into account its specificities. The setting up of this foundation of the social economy was based on the constitutional principle of protection of the social and co-operative sector, which substantiates the adoption of differentiating solutions in view of the positive discrimination of this sector.
Impacto da NCRF 27 no capital próprio das cooperativas vitivinícolas da região demarcada do Douro
Dissertacao de Mestrado 
apresentada ao Instituto de Contabilidade e Administracao do Porto para 
a obtencao do grau de Mestre em Contabilidade e Financas, sob 
orientacao de 
Professora Doutora Ana Maria Alves Bandeira, e 
Professora Doutora Deolinda Maria Moreira Aparicio Meira
Economía social y economía solidaria: Intento de definición
The crisis of the development model has given a new validity to organizations that do not belong neither to the traditional private sector nor to the public sector. These organizations receive different names: third sector, solidarity economy, social economy, popular economy, social development organizations, etc. This paper intends to analyse the contexts of some of these terms that designate the activities that escape the capitalist logic and the logic of public administration. The new Venezuelan constitution of 2000 includes in its article 184 a new expression, that of social economy, This term has its origin in the XIX century, when it was used mainly in the French speaking world. The crisis of the fordist model of development has led to a new actualisation of the concept, starting from the 1980´s. The definition of this term vary according to the countries. This paper explores the signification of the expression “social economy” and of other similar expressions. The final part of the paper introduces some criteria for the delimitation of a social economy sector in Venezuela.