Browsing Grau en Finances i Comptabilitat by Title
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The main differences between the balance sheet and profit and loss account in public and private accounting
Universitat Jaume I (2017)The target of the following study is to analyze the main differences of the accounts of result and balance that are generated after private accounting exists and accounting publishes. For it, there will take as a base ... -
The matrix of the common recourses
Universitat Jaume I (2019-06-13)The objective of this work is to analyze how the matrix of the common good measures the impacts of the activities of the companies towards the common good. To do this, we are going to analyze first of all what is the ... -
The merits of factors as potential core elements for portfolio construction
Universitat Jaume I (2021)In the present work, the German DAX30 equity market is used, in the period 2017-2020 to try to demonstrate that a portfolio based on momentum factors, low volatility and a combination of both is capable of beating the ... -
The mutual funds: a study of the ratios used in funds selection.
Universitat Jaume I (2017-11-14)Within the whole of the financial sector, a very important part of this is represented by mutual investment funds. Despite their importance and the high volume of transactions carried out through these financial instruments, ... -
The new payments methods. Bitcoin currency
Universitat Jaume I (2018-06-12)This work aims to publicize one of the new means of payment as is the bitcoin currency, explaining its characteristics, its origin and the evolution of its price during the last years. It also exposes the operation of ... -
The oil industry and its accounting treatment in the phase of exploration and evaluation under IFRS 6
Universitat Jaume I (2020-11-27)The main purpose of this graduate work is to introduce the accounting in the exploration and evaluation phase of the hydrocarbon sector and emphasise the importance of the financial information disclosed by the entities ... -
The problem of introducing risk in investment selection criteria: Practical application flight routes from Castellón Airport
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 ... -
The Process of International Accounting Harmonisation: Are the IASB’s objectives being achieved?
Universitat Jaume I (2018-07-09)International harmonisation of accounting rules has awoken an interest in international organisations, governments, professionals, academics, investors and other users of financial information. This study synthesises and ... -
The provision of services other than auditing and auditor independence
Universitat Jaume I (2016-07-19)Auditor independence may be affected by the provision of consulting services to the same clients to which it provides audit services. This academic work, talks about the evolution of non-audit services in addition to proving ... -
The regulation and development of microcredits in European territory: France and Spain
Universitat Jaume I (2018-07-11)Microcredit is a financial tool designed to end the financial and social exclusion of people, as well as a means of eradicating poverty. Muhammad Yunus, founder of microcredit, established Grameen Bank, one of the world's ... -
The role of independent directors on financial reporting quality: a review of previous research
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 ... -
The role of institutional, independent and female directors on boards compensation
Universitat Jaume I (2015)The objective of this paper is to analyze how the presence of institutional directors, independent directors and women directors affects the total board compensation of Spanish listed firms. We hypothesize that board ... -
The role of sovereign wealth funds in sustainable development
Universitat Jaume I (2020-06-17)Sovereign Wealth Funds have a decisive role to play in achieving sustainable development objectives because of the volume of assets they hold and consequently in integrating sustainability into the financial market. In ... -
The shift from passive to active investing: an application to the Spanish market using the Markowitz model
Universitat Jaume I (2022-07-12)This paper aims to increase the knowledge of the Markowitz model and through its practical application, create a series of efficient portfolios that can beat the IBEXM35 and/or the naïve strategy ... -
The sicavs in Spain
Universitat Jaume I (2020-07-17)This final degree work on SICAVs in Spain was based on a study of the functioning of a SICAV, highlighting its main characteristics such as its rules, regulations and the requirements that a company must have in order to ... -
The social company in Spain: special employment centres
Universitat Jaume I (2017-11-14)The dramatic raise of the unemployment figures, registered after the beginning of the economic crisis in 2008, have promoted the growth of social economy companies. Those companies appear as an instrument to generate ... -
The social currency
Universitat Jaume I (2020-11-20)The social currency is understood as the tool created and used by some communities, with the aim of being able to favour the exchange of goods, services or knowledge. The main objective of this work is to make the social ... -
The social Economy: analysis of the economic and financial profitability of integration enterprises and special employment centers
Universitat Jaume I (2018-06-13)If we carried out a number of surveys among the Spanish population about the meaning of the concept of ‘social economy’, or we asked about what the concept stands for, it would be considered as an allien term ... -
The Social Enterprises: the analysis of the social coopertatives in the Valencian Community
Universitat Jaume I (2017-07-18)This study’s aim is to describe what the social business are and what characteristics differentiate them form the traditional business model. On top of that, the different types of social business there are in Spain are ...