• closedAccess   Lease accounting: a literature review and an empirical study in Spanish listed companies 

      Cabedo Cortés, Paula Universitat Jaume I (2015-06-30)
      Lease accounting is on the rise for years. Currently, the main accounting standard setters worldwide, the IASB and the FASB, are involved in a project to change the lease standards since the current standards do not seem ...
    • openAccess   Legislation of SICAV in Spain 

      Serra Prades, María del Carmen Universitat Jaume I (2016-07-18)
      This paper seeks to analyze the appeal caused by Open-end Collective Investment institutions (SICAV for their acronym in french: société d’investissement à capital variable), in our country. And the purpose of this consists ...
    • openAccess   Legislation of socially responsible investment funds 

      Zurita Jurado, Miriam Universitat Jaume I (2016-06-15)
      Socially Responsible Investment Funds have the same objective as a common fund, attract investors by their profitability, with an aim, to favour organizations that help to do social acts, respect the environment, or other ...
    • closedAccess   Literature review on audit opinion-shopping 

      Torres Cebrián, María José Universitat Jaume I (2018-07-09)
      Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is organized ...
    • Macroeconomic factors affecting the level of corruption in countries 

      Moral Martínez, Andrea Universitat Jaume I (2016-07-19)
      Corruption is motivated for a lot of factors from different origins. This work researches and analyses which macroeconomics factors are affecting at levels of corruption in countries. Firstly, the main factors that could ...
    • closedAccess   Management accounting systems in an audit firm: an application with the usual audit tests 

      Isaac Caro, Salvador Universitat Jaume I (2016-07-18)
      The obligation to fix the honorariums of the audit work before performing the order makes audit firms pay particular attention to the costs that might result from such work. Coinciding with the adaptation of the International ...
    • closedAccess   Management control in transport cooperative 

      Svetlanova Angelova, Zarya Universitat Jaume I (2016-07-18)
      The aim of the study is to propose goals in order to gain prosperity in the future. The years analyzed will be 2013 and 2014, as the regulations started to have validity in the beginning of 2014. The Situation Balance and ...
    • closedAccess   MasMovil Ibercom, S.A. Analysis of the financial statements of an expanding company 

      Sánchez Vasquez, Mateo Universitat Jaume I (2017-11-14)
      The aim of the present study is to perform an analysis of the group Más Móvil Ibercom S.A along with its consolidated annual accounts.This telecommunications company emerged in 1997. With more than 20 years of experience ...
    • closedAccess   Material flow cost accounting 

      Segarra Piera, Laura Universitat Jaume I (2018-11-14)
      The final degree project objective is to carry out, a theoretical and practical analysis of the barriers, the economic and environmental benefit of MFCA tool implementation in the companies. Firstly, it has been developed ...
    • openAccess   Mercadona's inter-supplier case 

      Andreu Fuster, Jorge Universitat Jaume I (2018-07-09)
      The aim of this paper is to try to demonstrate whether a company with a strong link with Mercadona offers better economic and financial profitability figures than companies operating in the same sector. For this purpose, ...
    • closedAccess   Method to measure the social impact by Robin Hood foundation. Benefit-cost ratio 

      Herreros Arenas, María Universitat Jaume I (2016-07-21)
    • openAccess   Microcredit as a tool for financial and social inclusion: grameen bank and microbank 

      Querol García, Andrea Universitat Jaume I (2015-06-17)
      Microcredit is a financial tool essential to eradicate poverty in developing countries and to end financial exclusion in developed countries. The Grameen Bank was created by Muhammad Yunus, the founder of microcredit; it ...
    • closedAccess   Microcredit as instrument for financial and social inclusion: Spanish case 

      Prat Sánchez, Sara Universitat Jaume I (2015-07-15)
      Given the difficulty of access to credits for the Spanish population, this study examines the feasibility of microcredits as a tool for financial and social inclusion of specific groups. Specifically, this paper analyzes ...
    • openAccess   Microcredits in Europe and Central America: a case study 

      Cantavella Blasco, Vicente Luis Universitat Jaume I (2022-06-08)
      The aim of this paper is to analyse the differences between microcredits granted in developed and developing countries, by carrying out a case study. Spain and France are chosen as examples of developed countries and ...
    • openAccess   Microcredits: indicators and socio-economic impact 

      Llopis Monerris, Francisco José Universitat Jaume I (2018-07-10)
      Poverty reduction plans have included microcredits as an important tool to improve the social and economic development of a region. This project will try to explain what impact indicators are most ...
    • openAccess   Microfinance and the development of Islamic Finance 

      Martí Segura, Adrián Universitat Jaume I (2015)
      In this project I will explain the concept and history of Microfinance, focusing on the origin of Grameen Bank, and later I will explain how Islamic Finance and Banking works, which products offer and the differences with ...
    • closedAccess   Microfinance as a tool for poverty reduction. A case of study 

      Istrate, Dana Diana Universitat Jaume I (2017-07-18)
      The financial sector plays a key role in long-term sustainable development and is essential to achieving the Sustainable Development Goals (SDGs), which have as their goal the "end of poverty" (1ST SDG). In this context, ...
    • closedAccess   Microfinance investment vehicles 

      Da Silveira Nascimento, Rebecca Samella Universitat Jaume I (2019-07-11)
      This document analyses the microfinance investment vehicles that finance MFIs and facilitates their access to the international market, thus boosting microfinance. Given the current growing interest in socially responsible ...
    • closedAccess   Morella and Sant Joan de Moro economic financial analysis of the town halls 

      Amela Grau, Rebeca Universitat Jaume I (2018-07-09)
      In the current work I will analyze the annual accounts of Sant Joan de Moro and Morella, in the periods of 2016, 2017 and 2018. There will be a comparison of the municipal budgets and their evolution and I will provide ...
    • Multilateral trading facilities 

      Muñoz Miralles, Faustino Vicente Universitat Jaume I (2020-06-16)
      The main objective of this dissertation is to provide a global vision about what Multilateral Trading Systems are. For it, they will try to be defined in a clear and a simple way, their evolution since they appeared will ...