ResumenLa importancia que ha tomado la historiacomo disciplina en el último siglo tiene unade sus raíces en la tensión existente entre lascorrientes tradicionales, y las vertientescríticas o de la 'nueva historia'. Estadiscusión se ha trasladado a la disciplinacontable otorgándonos en la...

ResumenEn este documento se presenta una interpretación crítica de las perspectivas dominantes de la contabilidadambiental. Desde concepciones sociológicas, se esboza el poder constitutivo de la contabilidadpara reflejar-representar-construir" el campo de la realidad social, organizacional y...

The report gives an a overview of the price as a mix tool in the business marketing. It presents the main price factors that impact the price decisions of the industrial marketing specialists.

Ein fehlerhaftes Testat führt oft zur Überbewertung des Unternehmens. Auf dem Sekundärmarkt, d.h. bei der Abschlussprüfung eines bereits börsennotierten Unternehmens, weiß ein uninformierter Anleger ex-ante nicht, ob er Käufer oder Verkäufer überteuerter Aktien sein wird. Er kann einen...

The aim of this work is to explore the patterns of corporate governance in agricultural co-operative firms, where the suppliers are also the company owners. We raise the question of how they control management and what are the factors which limit managers’ actions to achieve the objectives of...

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal...

Holon concept of systems theory and systems developed in after 80s of last century. The term holon (Greek: Hales = whole, derived from parts) was taken over by specialists in the field of systems, from the American Professor A. Koestler , who first used in the context of the systems division,...

On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities...

As difficult as segmenting consumer markets is, it is much simpler and easier than segmenting industrial markets. Often the same industrial products have multiple applications; likewise, several different products can be used in the same application. Customer differ greatly, and it is hard to...