Esta tesis es un esfuerzo por desentrañar el papel que juega el campo financiero dentro del proceso de acumulación de capital y la manera en que condiciona el desarrollo de la lucha entre las clases sociales por la distribución de la riqueza y el control político de la comunidad. El punto de...

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...

The agricultural co-operatives of Río Grande del Sur, in Brasil, have played an important role in improving the business position of farmers in the region. However, in the last decade, many of these co-operatives have had to face significant problems in their business development from the...