Este trabajo analiza los efectos de las reformas a la política comercial de la década de 1990 sobre la productividad del sector manufacturero colombiano. Los resultados indican que entre 1978 y 1998, la productividad agregada del sector manufacturero se estancó, e incluso decreció en algunas...

In this work it is analyzed the evolution and composition of the foreign Spanish trade of cork products during the second half of the XIXth century and the XXth century. For it there has been in use the Estadística del Comercio Exterior de España, elaborated from 1849 up to the current...

In this paper we used a model of New Economic Geography (NEG) to simulate the effects on industrial location in Uruguay for the implementation of alternative trade policy and infrastructure policy. The exercises show that a reduction of non-tariff barriers with Argentina reduces the location of...

Spanish abstract: Los gastos son un rubro importante en los estados financieros y la sostenibilidad de una empresa depende de su control adecuado. El presente artículo analiza los estados financieros del año 2018 de las microempresas dedicadas al área de la construcción, concretamente en las...

The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...

Today’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on...