The analysis of Cultural Heritage, based on the tools provided by Management Accounting, is a subject rarely discussed in the discipline. However, a correct management of cultural heritage is a subject that has particularities of interest to both management accounting academics, and politicians...

A theoretical analysis of what is understood by cultural service output is carried out,, especially the performing arts, and its exemplification by means of a traditional tool like equilibrium analysis. For this analysis, economic concepts are used, such as the classification of goods in rivals...

The objective of the paper is linking the concepts expressed by Arts Economics or Cultural Economics, with microeconomics and General Cost´s Theory. Processes that use as input works of art are analyzed from a theoretical point of view. As societies evolve, a greater proportion of individuals'...

The hypothesis in this paper is to defend the idea that the dichotomy between facts and theories, conceptual framework or paradigm uninterpreted experience and world, is a profound error (Davidson), born of an essentially incoherent image of the mind as a spectator passive but critical of an...

Should goverment finance political parties? According to this paper, yes. Specially in peruvian case where social conflict is frequent because this is a more efficient way to put an issue in public agenda instead of building a political party. A formal model of cost benefit is presented to...

Este artículo tiene el propósito de presentar la gestión de la propiedad intelectual en museos (GPIM), en un escenario en el cual estas instituciones culturales pasaron de ser usuarios que respetaban la propiedad intelectual (PI) a gestionarla y ser intermediarios en el posible uso para...

The present study tries to qualitatively and quantitatively approach women's access to the most relevant hierarchical positions within a banking institution, specifically in the province of El Oro; Showing the different perceptions about the state of gender equity, personal visions, challenges...

The central aim of this investigation es our own poverty, it is a South side perspective (Africa or Latin-America). However, we do not advocate for an empirical research; we analyze theories intending to explain from the North such an economic reality. Theories, as logic-deductive bodies, can't...

The present work approaches us to the discussion of the term constructivism in the environment epistemologist, to its theoretical derivations and the application in the contexts of the knowledge. It is a boarding whose profile of dialogue samples a reference on the vision of the constructivism...

The texts by the Spanish Economist School (second half of the 19th century) –so called liberals- valued the role of women in the economy and the society in a way which strongly confronted the prevailing discourse that defended a unique and exclusive role for all women: housewife and mother....