Proponemos un enfoque de sistemas mundiales para el debate actual sobre el fracaso europeo en el cumplimiento de los criterios de Lisboa para la equiparación con Estados Unidos en 2010. Mientras que la funesta realización de Europa se documenta en otros artículos, la perspectiva de sistema...

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