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 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...

Spanish Abstract: Siendo un documento fundamental para entender la gestión de la entidad en el ejercicio y para interpretar en su contexto las cuentas anuales, el informe de gestión adolece de serias deficiencias porque la práctica empresarial no siempre tiende a cumplir el mandato de...

Corporate social responsibility (CSR) meaning the active and voluntary contribution of firms to enhance welfare, is achieving a greater importance in Business administration as an intangible asset which management generates competitive advantages and promotes sustainable development. This work...

Corporate social responsibility (CSR) meaning the active and voluntary contribution of firms to enhance welfare, is achieving a greater importance in Business administration as an intangible asset which management generates competitive advantages and promotes sustainable development. This work...