• closedAccess   A New Business Paradigm: The Social Enterprise 

      Mallón Martín, Carmen Universitat Jaume I (2017)
      The social enterprise can be constituted as one of the best instruments of change to transform the economy and as a consequence the society in which it operates. The economy problems of recent times and the characteristic ...
    • closedAccess   A review of literature on social enterprise 

      Lara Aguilar, Ana Universitat Jaume I (2018-06-12)
      The social enterprise is a topic that has experienced a significant interest among researchers in response to the reality of a new business model that seeks a positive impact on society. In this paper we provide an extensive ...
    • openAccess   AB-Biotics: analysis of a company in expansion 

      Rubio Gallén, Cristina Universitat Jaume I (2017-07-19)
      The next project is born with the aim of analyzing the company AB-Biotics, a company in a sector of expansion as it is biotechnology. The purpose of this is to know all the details of the company, with the help of financial ...
    • openAccess   Abengoa case: origin, evolution and discussion of its situation 

      Sales Adell, Julia Universitat Jaume I (2016-07-20)
      The aim of this report is to analyse the key factors that have determined the current situation of the company Abengoa. Noting the various changes in management, changes in its financial structure and the circumstances of ...
    • openAccess   Account analysis of Fundación Caja Castellón after the loss of sponsorship revenues of Bancaja 

      Vives Monterde, Judit Universitat Jaume I (2017-06-13)
      The aim of this research is to study and evaluate from the accounting information, how the economical and asset situation of Fundación Caja Castellón has evolved after the financial institution Bancaja disappeared in 2012. ...
    • closedAccess   Accounting analysis of the "retail trade in non-specialized establishments, with predominance in foodstuffs, beverages and tobacco" sector. 

      Molina Ferrer, Inés Universitat Jaume I (2019-07)
      We are going to study the impact of the most important years of the crisis in Spain between 2008 and 2014 in the sector of "Retail in non-specialized establishments, with predominance in foodstuffs, beverages and tobacco", ...
    • closedAccess   Accounting and financial study on the coffee industry and the company 'Cafes Candelas S.L.' 

      Zafón Aparicio, Carmen Mar Universitat Jaume I (2017-07-18)
      2 To carry out this work, we will analyze the annual accounts of the company Cafés Candelas S.L., in the period from 2010 to 2015. First, an analysis of the annual accounts will be carried out. It will begin by studying ...
    • openAccess   Accounting and taxation of nonprofit entities 

      Ramón Padilla, Debora Universitat Jaume I (2016-06-15)
      This work speaks of accounting and taxation of non-profit entity. This analysis focuses on the comparison of the financial statements of a charity with the financial statements of a business company, and also, it explains ...
    • closedAccess   Accounting for biological assets: IAS 41 

      Mallón Martín, Pilar Universitat Jaume I (2017)
      In the absence of a specific accounting regulation for the evaluation of the assets of agricultural enterprises, the International Accounting Standard Board prepared the IAS 41 to cover all aspects related to agriculture. ...
    • closedAccess   Accounting for Greenhouse Gases 

      Mocanu, Nicoleta Alina Universitat Jaume I (2017)
      This paper consists of a study of the main accounting perspectives regarding emission rights. Climate change and the lack of common international regulations have caused the existence of a large divergence on an accounting ...
    • 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 ...
    • closedAccess   Accounting issues on greenhouse gas emissions : a comparative case study of Australian, United States and Spanish GAAP 

      López Saberbein, Erika Cecilia Universitat Jaume I (2015)
      The emissions trading scheme has emerged as the main mechanism to deal with the global problem of climate change. The frustrated attempt to create a standard on greenhouse gas emissions has led to that currently there is ...
    • 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 ...
    • openAccess   Activity Based Costing System (ABC) : implementation in a supermarket 

      Morello Diaz, Sara Universitat Jaume I (2015)
      The current high level of competence requires any organization to dispose of an optimum cost control. The Activity-Based Costing (ABC) System enables creating a strategic planning in the firm and in the cost management and ...
    • closedAccess   Air pollution from an economic and financial perspective 

      Álvaro Corbí, Daniel Universitat Jaume I (2018-07-10)
      The environmental challenge is a matter of social relevance, since human beings are the ones responsible of it. Therefore, it is necessary to promote education that will provide us with a series of values and habits that ...
    • closedAccess   Almirall LTD Company economic and financial analysis 

      Saldaña Gil, Alejandra Universitat Jaume I (2016-07-21)
      The objective of this paper is to know the asset situation of the company Almirall Ltd. In the period of 2011-2015 and diagnose its financial position as well as compare it with another company of the pharmaceutical sector: ...
    • openAccess   An analysis about publications in non-governmental development organizations 

      Casalduero Hernández, Laura Universitat Jaume I (2016-07-20)
      The disclosure of activity-related information is of great importance in today’s highly exigent and unconfident environment. Furthermore, it is evident that there is a need for both relevant and high-quality information. ...
    • closedAccess   An economic and financial analysis of Monfort Logística S.L. 

      Massó Bort, Sara Universitat Jaume I (2018-06-13)
      The title of this essay is “An economic and Financial Analysis of Transportes Monfort” and it consists in analysing the profitability, liquidity, and solvency of the company. The selected period to carry out this study ...
    • closedAccess   An overview of Spanish B-Corps 

      Moya Vela, Blanca Universitat Jaume I (2018-06-12)
      In recent years, companies have changed from their traditional business management techniques, achieving a new form of activity which also has a positive impact on society and the environment. To date, only non-profit ...
    • closedAccess   Analysing sustainability indexes according to the principles of global initiative for sustainability ratings: Dow Jones sustainability index VS FTSE4GOOD 

      García Prats, Adrián Universitat Jaume I (2016-06-16)
      A new way of understanding the investments is gaining more and more importance. In that context, the role of Sustainability Indexes is essential to guide the future of Socially Responsible Investment. In this academic ...