Listar Grau en Finances i Comptabilitat por título

Mostrando ítems 265-284 de 443

    • openAccess   Internal auditing 

      Falquet Torres, María Universitat Jaume I (2017-07-19)
      In the last years, internal auditing has significantly evolved and has been established as a main tool for the enterprises’ operating framework due to its economic complexity, the uncertain context where risk management ...

    • closedAccess   Internal auditing: a case study 

      Caravaca Ballester, Aida Universitat Jaume I (2017-07-19)
      Due to the economic crisis of recent years, it is necessary for companies to increase controls to prevent fraud. The internal audit is a good tool to evaluate if the control carried out by companies is effective, and in ...

    • closedAccess   International analysis of post-crisis banking: the stress tests 

      Gil Pérez, Raisa Universitat Jaume I (2016-07-19)
      The main goal of the stress tests taken by the banking is to evaluate the resistance they have against some hypothetical scenarios. Although these tests had existed for decades as internal controls, after the financial ...

    • closedAccess   Introduction and evolution of bespoke CDOs. pricing, risk management and market peculiarities 

      Dragomirov Panev, Krasen Universitat Jaume I (2018-07-10)
      This document is devoted, from a theoretical and empirical perspective, to the introduction and classification of Bespoke CDOs, the evolution of the modeling, pricing and risk management of the product over time, and the ...

    • closedAccess   Investment & passive management 

      Peris Tena, Francisco Universitat Jaume I (2017)
      This dissertation is a deep research about investment, differences between investor and speculator, types of assets to invest and passive investment. Therefore, the paper focuses on the evaluation and comparison the most ...

    • closedAccess   Investment in Microfinance: An Approach to Microfinance Investment Vehicles 

      Pascual Leiva, Rocío Universitat Jaume I (2016-06-16)
      Investors are, more and more concerned about financial issues, they seek to diversify their inversions by means of new investment vehicles. In this context, microfinance investment vehicles are becoming more and more ...

    • openAccess   Investment selection criteria : considerating risk and social impact throught the SROI (Social Return on Investment) 

      Martínez Celades, Marcos Universitat Jaume I (2015)
      The classical investment assessment criteria and the emergence of new methods have been addressed in this paper. These are responsible for measuring the social impact caused by investments, to study whether they are ...

    • closedAccess   Is board gender diversity affected by the cultural context? An international approach 

      Lazcano Hortelano, Alba Universitat Jaume I (2020-06-16)
      Previous research has studied how four or five of the six cultural dimensions proposed by Hofstede influence the presence of women on boards of directors. Therefore, the objective of this research is to analyze how gender ...

    • openAccess   Is the trend of our economy making luxuries affordable and necessities costly? The Spanish case 

      Moros Felix, Jorge Enrique Universitat Jaume I (2017)
      The objective of the paper is remembering the existing aggregate macro-models, explain price inflation, present the problems that may arise in aggregate models and carry out a study to understand the breakdown of price ...

    • closedAccess   Is there a relationship between corporate social and financial performance? A study based on Spanish firms 

      Esteve Serra, Marta Universitat Jaume I (2017-06-13)
      The purpose of this paper is to analyze whether environmental, social and good governance management of companies influences their social performance. This analysis is about a group of Spanish listed companies, during the ...

    • openAccess   Islamic finance: complement or alternative 

      Kastite, Zouhair Universitat Jaume I (2018-06-12)
      The present work intends to analyse if the Islamic Bank is an alternative or complementary approach to the traditional Banks and the challenges that lie ahead. First, we will make an approximation to the current situation ...

    • closedAccess   Justification of the environmental taxation in Spain 

      Maravé Lucas, Guillermo Universitat Jaume I (2016-11-08)
      This study analyzes the importance and how taxation is used as an instrument of environmental protection in Spain. First, an extensive analysis will be performed of the existing administrative relationships around ...

    • 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 ...