Co-operative or Limited Liability Company? A comparative analysis in a Maltese setting – Daniela Burlo’

Co-operative or Limited Liability Company? A comparative analysis in a Maltese setting – Daniela Burlo’

Ms. Daniela Burlo’, a Bachelor of Accountancy (Hons) 2011-2013 at the University of Malta was awarded in April 2014 the Co-operative Societies prize sponsored by the Central Co-operative Fund for her dissertation entitled “Co-operative or Limited Liability Company? A comparative analysis in a Maltese setting”.

Co-operative or Limited Liability Company? A comparative analysis in a Maltese setting

Daniela Burlo’

Ms. Burlo’ acknowledged the help offered to her by the Malta Co-operative Federation throughout the preparation of her dissertation and for the time, insight and continuous support afforded to her by accountant and co-operative expert Mr. Rolan Micallef Attard.

On the 28th April 2014, Ms. Daniela Burlo’ presented her dissertation findings on the Radio program Fuq il-Finanzi on Campus FM.

Ms. Burlo’ recommends from her findings that the consultation process on the co‑operative legislation currently underway is to address in the main:

  • Co-operative start-up requirements,
  • The reduction of the minimum number of society members,
  • Aspects of the asset lock,
  • The capital share upon membership withdrawal,
  • Limiting the functions of the Co-operatives Board solely to that of a Regulator,
  • Allowing on an optional basis the possibility for non-members to form an integral part of the Committee of Management of a co-operative society,
  • The development of a specific Corporate Governance code of conduct for co-operatives,
  • Introducing social audits for co-operative societies,
  • Achieving greater exposure of the co-operative model through government support, promotion and education.

1 Comment

  1. April 25, 2016 at 9:27 am

    Ms Burlo, We are contemplating merging our Society into a limited Company. I think in this regard your dissertation could be helpful. Kindly let us know how to access it. Regards

    Reply »

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