International standard classifications were built to simplify the complex world of the business sector and analyse the international exchange of goods. Therefore they are less fitted to the classification of social economy organizations(SEO) and provision of services. Firstly this chapter...

France and Germany rely on different historic, religious, administrative and political traditions. In spite of these fundamental differences which should structure the non profit sector of every country, according to the theory of social origins (Salamon1998), the German and French thirdsectors...