• openAccess   Internal auditing 

      Muñoz Montaner, Gonzalo Universitat Jaume I (2014)
      In the last years, the term Internal Audit has undergone an important evolution due to the complexity of the economic situation, the opening of subsidiaries all over the world, the larger dimension of companies and the ...
    • closedAccess   Financial analysis and planning 

      Mompó i Carro, Ernest Universitat Jaume I (2014)
      This paper seeks to extend and deepen the theoretical and practical aspects of financial planning and analysis. In relation to financial analysis, preparation of contents is based on the idea of how to assess the ...
    • openAccess   Fair value versus historical cost valuation for non financial fixed assets : how is financial information affected? 

      Nebot Sanahuja, Adrián Manuel Universitat Jaume I (2014)
      This final degree project is devoted to non-financial fixed assets valuation, which can basically be done following the revaluation and the historical cost models. The topic is analyzed from both a theoretical and ...
    • openAccess   The timeliness of loan loss provisions and the credit crunch in Spain: Evidence from firm-level data 

      Martínez Zaragoza, Mónica Universitat Jaume I (2014-06-20)
      The main objective of this End of Degree Project is to test whether more conservative banks before the economic crisis –i.e., those who exhibited timelier loan loss recognition-, were able to extend more loans to their ...
    • openAccess   The problem of introducing risk in investment selection criteria: Practical application flight routes from Castellón Airport 

      Martín Millán, Alberto Universitat Jaume I (2014-06-20)
      In this paper we deal with the problem of how to introduce the risk in the investment selection criteria. It goes from simple criteria- that do not take into account the risk- to more complex selection criteria which ...
    • openAccess   The role of independent directors on financial reporting quality: a review of previous research 

      Forner Fernandez, Carla Universitat Jaume I (2014-06-20)
      As a result of recent national and international financial scandals, the financial information published by companies has often lost its credibility and transparency. In an attempt to regain confidence in the information ...
    • openAccess   Entrepreneurial project: Hispanís 

      Ibáñez Gómez del Pulgar, Silvia Universitat Jaume I (2014-06-20)
      This report presents the business plan of an enterprising idea materialized in the creation of a line of anise liqueurs. This line differs from common anise and has a range of unusual flavours made with Spanish products ...
    • openAccess   Budget transparency in local governments 

      Giménez Perona, Paloma Universitat Jaume I (2014-06-20)
      This work will study the socio-demographic determinants, political, budgetary and economic, that affect the transparency of local entities. To perform the study, we have chosen the transparency index data for the 110 ...
    • openAccess   Accounting for greenhouse gases 

      Sánchez Generoso, Raquel Universitat Jaume I (2014-06-20)
      This paper attempts to study the main accounting perspectives regarding emission allowances with a special focus on the derived problems of accounting divergence due to the lack of specific guidance addressing the accounting ...
    • openAccess   Credit unions 

      Sanz Perela, Judit Universitat Jaume I (2014-06-20)
      Credit union firms which carry out activities more normal in financial entities whose main objective is to pursue the needs of their associates and third parties. The Spanish financial system is made up of banks, savings ...
    • openAccess   Credit risk on basel rules: Claims on corporates 

      Poyato Pastor, María del Carmen Universitat Jaume I (2014-06-20)
      In an uncertain economic environment and an increasingly globalized economy, a thorough risks control is necessary. Noteworthy among them, because of its importance in the banking activities, the credit risk. The Basel ...
    • openAccess   Are companies as socially responsible as they claim? An accounting approach 

      Egea Navarro, Javier Universitat Jaume I (2014-07-17)
      Globalization has introduced a lot of changes in production systems of companies at international level. The decentralization of production has ignited a debate in certain sectors of society about how companies act when ...
    • openAccess   Comparative analysis of the general accounting plan and its adaption for nonprofit entities 

      Lloret Trillo, Irene Universitat Jaume I (2014-07-17)
    • closedAccess   Bitcoin: The currency of the future? 

      Llansola Ordaz, Neus Universitat Jaume I (2014-07-17)
      Bitcoin is a virtual currency created in January of 2009 by Satoshi Nakamoto. This currency is based in a peer-to-peer electronic cash system and presents some characteristics that make it different from other virtual ...
    • openAccess   Fixed assets revaluation in Spain: Theoretical and practical issues 

      Aguilella Ribes, Rosario Universitat Jaume I (2014-07-17)
      This final degree project focuses on the valuation of non financial fixed assets by Spanish listed firms, which must prepare their individual and consolidated financial statements following different sets of standards: the ...
    • openAccess   Accounting regulations of non profit organizations 

      Gil Olivares, Amanda Universitat Jaume I (2014-07-17)
      In this work we will study the accounting of non-profit organizations. This sector is very heterogeneous and this is in continuous development. These organizations are characterized principally by the pursuit of the social ...
    • closedAccess   Designing a cost accounting system for an industrial firm 

      Ballester Cabedo, Ignacio Universitat Jaume I (2014-07-17)
      The Bachelor's Degree Final Project has been done for the purpose of design a cost accounting system for Porcelanosa SA. Distributed in different parts. In a first, a description of your organization, this is divided into ...
    • 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   Integrating the socially responsible investment in Venture Capital and Private Equity entities: The case of Permira 

      Branchadell García, Paula Universitat Jaume I (2015)
      The main objective of this final degree project is to analyze the process of investment carried out by the entities of private equity and venture capital, with parameters of social responsibility. The incorporation of ...
    • closedAccess   Implementation of a costs system based in activities of a company of the citrus sector 

      Llorens Peris, Ana Universitat Jaume I (2015)
      A company of the citrus sector is a good candidate for implementing a system of costs based on activities, since most costs that are generated in the development of their business are indirect in regarding citrus. In ...