• openAccess   Study of the Education and Health: expenditures in Comunidad Valenciana between the years 2003-2018 

      Castillo García, Arantxa Universitat Jaume I (2019-07-11)
      The following study analyzes the Comunidad Valenciana's budgetary expenditure on health and education between 2003 and 2018. Respect to the budget items in education, the sections of primary education, secondary education, ...
    • openAccess   Study of the social economy sector 

      Pletea, Anca Cristina Universitat Jaume I (2017)
      The objective of this bachelor’s thesis is to awareness about the benefits of the Social Economy for the society and how it has evolved over the decades. Firstly, the reader is introduced into the historical context of ...
    • openAccess   Suggestion of a theoretical framework to analyze auditor's apparent independence 

      Doñate Maset, Paula Universitat Jaume I (2018-06-12)
      In this paper we suggest a theoretical framework to theoretically analyze auditor’s apparent independence as perceived by external users of financial and audit reports of a certain company. The framework suggested is ...
    • openAccess   Supermarkets in Spain : a profitability analysis 

      Navarro Sarrión, David Universitat Jaume I (2016-07-20)
      This works analyses the profitability of the main supermarket companies that operate in Spain. That is, Mercadona, Dia, Eroski, Lidl Spain and Consum. It has been made by an examination of their financial statements and ...
    • closedAccess   Sustainability indices as a corporate social performance measurement 

      Cantos González, Cristina Universitat Jaume I (2017-07-18)
      Following the presently open lines of research on corporate social responsibility (CSR), this paper addresses in different phases two objectives: what are the inclusion criteria required for join a sustainability index, ...
    • closedAccess   Sustainability reporting for companies manufacturing ceramic tiles 

      Martínez Hernández, Marcos Universitat Jaume I (2018-07-11)
      The Bachelor Thesis presented aims to propose a report for companies dedicated to the manufacture of ceramic tiles in terms of economic environmental and social issues oriented towards sustainability. First ...
    • openAccess   Sustainability reports from the perspective of the SDGs. 

      Piquer Marín, Paula Universitat Jaume I (2023-06-07)
      The 17 Sustainable Development Goals emerged in 2015 and, since then, they have revolutionised the outlook of non-financial disclosure in sustainability reports. Therefore, the aim of this final degree project is to delve ...
    • closedAccess   Sustainable development objectives. A preliminary study for the case of Spain. 

      Claure Merida, Maria Gabriela Universitat Jaume I (2020-06-16)
      Both in Spain and globally, social responsibility and sustainable development have become a real challenge for the business, economic and financial fabric and specially for the private sector, aimed at complying not only ...
    • 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 ...