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El empresario individual: situación actual y propuestas de actuación futuras
Fernández, Carlos García-Gutiérrez; Guadaño, … - In: CIRIEC-España, revista de economía pública, social y … (2005) 52, pp. 201-217
Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the...
Persistent link: https://www.econbiz.de/10005169746
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Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
Vacas, Gustavo Raúl Lejarriaga Pérez de las; … - In: CIRIEC-España, revista de economía pública, social y … (2005) 51, pp. 167-183
This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting … aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the …
Persistent link: https://www.econbiz.de/10005169769
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La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …
Persistent link: https://www.econbiz.de/10005087304
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El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
Aparicio, Pilar Gómez - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 57-79
different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …
Persistent link: https://www.econbiz.de/10005087328
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Marco Institucional de la Contabilidad y las Finanzas
Galindo Lucas, Alfonso - Entelequia y Grupo Eumed.net (Universidad de Málaga)
Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in …
Persistent link: https://www.econbiz.de/10004981883
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Nongovernmental organizations in World Bank-supported projects : a review
Gibbs, Christopher J. N.; Fumo, Claudia; Kuby, Thomas - 1999 - 2nd ed
Persistent link: https://www.econbiz.de/10000682799
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Ciclos económicos y bonanzas exportadoras : teoría y evidencia en cuatro países productores de café
Cárdenas S., Mauricio - In: Ensayos sobre política económica (1992), pp. 101-134
Persistent link: https://www.econbiz.de/10001159120
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Inestabilidad macroeconómica y progreso social
Cárdenas S., Mauricio - In: Ensayos sobre política económica (1993), pp. 81-122
Persistent link: https://www.econbiz.de/10001160951
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Utilización del sector financiero para el lavado de dinero : perspectiva desde la legislación ecuatoriana (Use of Financial Sector for Money Laundering: A Perspective From Ecuadori...
De La Torre, Mauricio - 2018
Spanish Abstract: El delito de lavado de activos es un problema social a nivel mundial que está presente en todos los sectores económicos donde se desarrollan las actividades financieras. Para determinar cuáles son los sectores financieros utilizados para llevar a cabo este delito, se...
Persistent link: https://www.econbiz.de/10012909213
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Quality accounting information and audit effort: The Spanish case
Fenoll-Bernal, Antonio; Serrano Madrid, Jose - In: Small Business International Review (SBIR) 4 (2020) 1, pp. 52-68
interpreted as an auditor passivity against the accounting conservatism and a learning effect on the client, which increases the …
Persistent link: https://www.econbiz.de/10012286569