The current paper investigates the cross-national relevance of quantitative world systems theory for two dimensions of development (human development, income redistribution) on a global scale and on the level of the European regions and tries to confront the basic pro-globalist assumptions of...

In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a...

The great welcome that the recent FMI appointment for manager director have received in Spain and other countries, has contributed to the defence of this institution’s survival, notwithstanding that its work over 60 years have been hardly censured somewhere else. Thus, an analysis of this...

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...

Book review of Suárez Suárez, A. S. (2001): "Nueva Economía y nueva sociedad. Los grandes desafíos del siglo XXI", Prentice-Hall.

Book review of Perelman, Michael (2006): "Railroading Economics: The creation of the Free Market Mythology", Monthly Review Press, New York.

Book review of Stiglitz, J. E.; Greenwald, B. (2005): "Towards a New Paradigm in Monetary Economics", Cambridge University Press

Se propone una estimación sencilla de la tasa interna de rentabilidad (t.i.r.) con la finalidad de desterrar por fin el culto a la t.i.r. aproximada de Schneider, que en algunos programas de asignaturas aún se enseñan como una fase o etapa en la obtención manual del valor exacto por...

La propuesta del interés negativo u “oxidación” debe calificarse como ingenua, desde el punto de vista de sus seguidores, o como perversa, desde el punto de vista de sus promotores. Tanto la banca tradicional como la banca solidaria se nutren y crecen gracias al diferencial de interés.