• openAccess   Tax and accounting regime of non-profit entities 

      Granell Nebot, Miguel Universitat Jaume I (2020-07-16)
      The objective of this assignment is to analyse the accounting and tax differences of non-profit entities in comparison to the rest, highlighting several differences regarding the preparation of the annual accounts of ...
    • closedAccess   Tax avoidance methods: Double Irish and Dutch Sandwich 

      Usó Montalbán, Manuel Universitat Jaume I (2017-07-17)
    • closedAccess   Tax havens and offshore companies 

      Alexe, Raluca Universitat Jaume I (2017-11-14)
      Tax Havens are extremely important for the present society, because they are territories or countries with low or even zero tax rates which offer confidence, security and tax advantages to non-residents. For this reason, ...
    • openAccess   TAX HAVENS: Yesterday, today and tomorrow 

      Nebot Rodríguez, José Luis Universitat Jaume I (2017)
      Tax havens have existed since tax existed, for this they have always gone hand in hand. Evading tax has, since the times of greeks and romans, been a worry and will for individuals; recently companies have also fallen ...
    • closedAccess   Tax incentives in the environmental regulatory framework:Study of the duty regulations on certain means of transport and comparative analysis of the tax burden on the basis of CO2 emissions 

      Estrelles Navarro, Moisés Universitat Jaume I (2015-12-14)
      The Human activity has been causing an increase of CO2 emissions. To reduce this pollution, it is important to encourage sustainable environmental behaviors. The main objective of this study is to analyze the registration ...
    • closedAccess   Taxation on non-profit entities 

      Rubio López, Patricia Universitat Jaume I (2017-07-17)
      This work consists of the analysis of Non-Profit Organizations (NPO) from the tax the special regulations point of view. It will focus mainly on the Law on Patronage and on Corporate Income Tax (CIT), and more briefly ...
    • closedAccess   Temporal and geographical analysis of solvency in SMES: the Spanish timber sector 

      Aparicio Calvo, Adrián Universitat Jaume I (2016-07-21)
      The work presented here aims to check whether the sawmilling sector in Spain has suffered the consequences of the economic crisis in the past decade in the same way as other economic sectors in general. To do this, we ...
    • closedAccess   Tesla, Inc.: financial and accounting analysis 

      Bodí López, David Universitat Jaume I (2018-11-14)
      This work will be deepened in the analysis from 2013 to 2017 of the Balance Sheet and the Statement of Operations of the company Tesla, Inc. at all levels, using horizontal analysis, vertical analysis, and ratios such as ...
    • closedAccess   Textile area-analysis of its financial statements 2014-16 

      Queralt Ferrer, Laura Universitat Jaume I (2018-07-09)
      In this project, we have analysed the evolution of the economic and financial situation in three of the most important enterprises of the retail sector in Spain. The period studied was from 2014 to 2016 in order to have ...
    • openAccess   The (R) evolution and future of banking system and commerce 

      Neusa Pinto, Daniel Andrés Universitat Jaume I (2017-06-13)
      The aim of this paper is providing information giving an overview about a new age in the financial field. Financial Technology (Fintech) industry is growing faster than other industries and it is changing the way we know ...
    • openAccess   The accounting of non-profit entities 

      Agüera Molina, Arantxa Universitat Jaume I (2018-07-11)
      In this paper, the accounting of non-profit entities is analysed. In first instance, an overview of what we intend by non-profit entity is made, secondly, an analysis of the adaptation of the General Accounting Plan of ...
    • closedAccess   The accounts of non-profit organisations: analysis of the Asociación Española contra el Cáncer (AECC) annual accounts 

      Chover Mata, Sara Universitat Jaume I (2018-06-13)
      Non-profit organizations (NPO) have experienced significant growth in recent years due to the crisis, due to social shortages. This paper begins with the concept and characteristics, to better understand the adaptation ...
    • openAccess   The anthropocene and the capitalization of the environment 

      Fornas Chiva, Cristina Universitat Jaume I (2018-07-09)
      Throughout this paper we try to identify in time, the beginning of Anthropocene by establishing direct links with the current economic system, capitalism. As well as the consequences of overproduction and overexploitation ...
    • closedAccess   The application of blockchain technology in the financial and banking sector. 

      Vilar Manzana, Enrique Universitat Jaume I (2019-06)
      The blockchain technology, a distributed ledger technology (DLT), works through the use of cryptography and therefore the operations carried out enjoy immutability, security and transparency. Due to its characteristics and ...
    • closedAccess   The banking system and its contribution to climate change 

      Barrientos Junquera, Nerea Universitat Jaume I (2020-06-17)
      The academic work to be carried out is a case study, it is composed of a review of the literature where the current problem being experienced with respect to climate change is exposed and a series of measures that have ...
    • closedAccess   The Bitcoin 

      Petrovai, Doris Andreea Universitat Jaume I (2018-06-12)
      The society in which we live is characterized by the constant changes that take place in it. Day after day appear new IT systems, the means of transport are improved, we can enjoy modern infrastructures and also, new ...
    • openAccess   The commodity supercycle 2002-2008 

      Montero Requena, Javier Universitat Jaume I (2021)
      The purpose of the following paper is to study the supercycle of commodities that occurred during the years 2002 and 2008, as well as to give a vision of the supercycles throughout the last century, the causes of the ...
    • openAccess   The current state and development of budget transparency 

      Gallén Fornes, David Universitat Jaume I (2014-07-17)
      The state of budget transparency at a global level is not satisfactory, according to the results of the Open Budget Survey 2012. It found that the average of the 100 countries surveyed is 43 out of 100. Studies show ...
    • closedAccess   The determinants of local government debt in Spain 

      Vasile, Teodora Andrada Universitat Jaume I (2016-07-18)
      In the last few years the interest in studying aspects of public debt has increased. This paper aims to analyze the variables which best explains the municipal debt. To do this, we use a sample of Spanish municipalities ...
    • closedAccess   The economic and financial crisis of 2008: a comparison between the United States and Spain 

      Paredes Garófalo, Karla Estefanía Universitat Jaume I (2016-07-18)
      The longest phase of growth registered in the economies worldwide, was badly affected by the beginning of the financial crisis in 2008, the most severe of the last few years, even much worse than the Great Depression caused ...