At present, the business social responsibility is considered by a costs-benefits perspective, one of its most important benefits being that it can constitute a competitive advantage source for large enterprises as well as for the small and medium-sized enterprises (SMEs). For the SMEs that have...

Most of the international commercial transactions consist of merchandise and capital flows. The fluidization of these flows implies special financing techniques or the use of some payment instruments adequate to the purpose: minimum risk, time and cost. The payment sources or instruments can...