Spanish Abstract: en el marco de la complejidad que presentan las pymes en su contexto actual, la evaluación de metodologías de planeación estratégica se ha convertido en una herramienta efectiva en la búsqueda de soluciones estratégicas que le permitan ser más rentables y competitivas....

Purpose- The study investigates the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality, against the backdrop of the unending corporate collapses and their antecedent effect on the profession of...

This research is about the evolution by the budgetary technique and its new perspectives, where two currents can be found: that one provides the budget with greater adaptability and flexibility or replace it with a new management system. The research is focused in analyze how the budget is...

The sensitivity in the public urban transport sector, focusing on a progressive improvement in the economic and technical management of passenger services and the need to design a transparent public finance system and according to the current economic circumstances, has led to increased interest...

Since mobility is a basic need in today's society, the final aim of this work is to analyze the main features of the companies that conform the Spanish urban transport industry. With this purpose in mind we will analyze the main characteristics of the industry in the period 2008-2010 putting...

The aim of this work is twofold: on the one hand, to demonstrate the utility of the actuarial balance as an element of transparency, an indicator of the solvency, sustainability and financial solidity of the pay-as-you-go system and a tool capable of providing positive incentives to improve the...

Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional...

El estudio de la gestión de las finanzas Municipales permite profundizar en el conocimiento de la funcionalidad y eficiencia de las instituciones en la Edad Moderna. En este trabajo se analiza el caso del patrimonio municipal de Madrid, una parte fundamental de las haciendas locales. Su...

English Abstract: The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The...

Spanish Abstract: El propósito de este trabajo es analizar el impacto que la emisión de ADR no patrocinados, que no es decidida por la empresa sino por inversores estadounidenses, tiene sobre el valor de la empresa y si tiene consecuencias en la volatilidad de sus precios y en la actividad...