• closedAccess   Application of costs system in Cevima 

      Llorens Gozalbo, Aida Universitat Jaume I (2018-07-09)
    • closedAccess   Application of two measuring scales of corporate social responsibility. Practical case: Iberdrola 

      Marzá García, Sandra Universitat Jaume I (2018-06-13)
      The main goal of the following paper is the application of two measuring scales of Corporate Social Responsibility used in the evaluation of the quality of information regarding aspects of CSR, which are also included ...
    • 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 ...
    • closedAccess   Are IBEX 35 companies applying environmental management systems? 

      Jovells González, María Cristina Universitat Jaume I (2019-06)
      In a context of globalization and improvement day after day, companies have to strive to give the best of themselves. In order to meet the requirements and objectives set as institutions such as the United Nations (UN) or ...
    • closedAccess   Asymmetry in the systematic risk: an analysis in the Spanish stock market 

      Rull Hernández, Cristina Universitat Jaume I (2017-07-17)
      The objective of this paper is to analyze the asymmetry in systematic risk, that this, the existence of different betas depending on the evolution of the market. Based on a sample of shares of Spanish stock market, the ...
    • openAccess   Autonomous communities funding system: the valencian case and the federal reform proposal 

      López García, Francisco Universitat Jaume I (2020-07-16)
      One of the recurring issues in the context of Valencian regional policy is the question of the funding system. Over the years, the different autonomous governments have tried to negotiate an improvement in the resources ...
    • openAccess   B-corp certification: process, implications and international overview 

      Calvo Parra, Saúl Universitat Jaume I (2023-06-07)
      Sustainable hybrid organizations are those that aim to combine the search for economic benefits with the generation of positive social impact. One way to make this strong social commitment visible is by obtaining distinctive ...
    • openAccess   Behavioral biases in investment decisions: a literature review 

      Moliner Clemente, Jordi Universitat Jaume I (2021)
      In this analysis, which is based on a review of relevant literature, different theoretical and empirical studies relating to behavioural finance are examined. The objective of the study is to analyse the behaviour of ...
    • closedAccess   Behavioral finance: recognize and overcome mental biases on investing decisions 

      Romeo Beltrán, Helena Universitat Jaume I (2017-11-14)
      This paper has analysed several psychological biases which affect adversely the investment performance of market participants. Since modern portfolio theories has been refused by numerous studies, behavioral finance has ...
    • closedAccess   Behavioral patterns of the B corps 

      Flos Berga, Ivana Universitat Jaume I (2018-07-09)
      The movement B-Corp is a new way to visualize the new emerging businesses that came to our world in 2006. This research is carried out in order to deepen knowledge of this B movement at the international level. In addition, ...
    • openAccess   Bibliographical review of shareholders activism, Hedge Funds style 

      García Montero, Nelson Universitat Jaume I (2017-06-13)
      In this essay we are going to perform a bibliographic review of studies and information of different means of economic reporting on the phenomenon of shareholder activism, which is used as the organ of Government in some ...
    • closedAccess   Biodiesel: the economic effects of changes in laws 

      Carranza Figueroa, Ruben Alfredo Universitat Jaume I (2018-07-10)
      The work presented here aims to check if the field of the chemical industry of Biodiesel in Spain has suffered the consequences of the change of rules that have occurred in this sector between 2008 and 2011. Hence, it ...
    • closedAccess   Biological assets: the orange and the Valencian Community 

      Ayet Miró, Gema Universitat Jaume I (2017-06-13)
      The following document includes as its main point the treatment of biological assets, which are live animals and live plants, focusing on the cultivation of oranges, a very important activity in the Valencian ...
    • 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 ...
    • closedAccess   Blockchain & bitcoin: a new business opportunity 

      Franch Alcón, José Universitat Jaume I (2018-07-10)
    • closedAccess   Board composition and board remuneration: the effect of gender diversity 

      Gallego Robles, Jessica Universitat Jaume I (2016-07-20)
      The aim of this paper is to analyze how the presence of female directors, both independent and proprietary affects the remuneration of the Board of Directors of IBEX 35 companies in 2014. The remuneration has been a key ...
    • closedAccess   Bollo International Fruits: analysis of its financial statements 

      Climent Gonzalez, Carles Universitat Jaume I (2018-11-14)
      The end of degree project aims to carry out the analysis of the financial statements and an assessment of the current situation of the company Bollo International Fruits. In addition, a comparison will be done with 3 ...
    • openAccess   Bonds with social impact. 

      Fernández Ruiz, Raquel Universitat Jaume I (2019-07-11)
      Over the years, countries have been affected by the financial crisis, forcing them to reduce public debt. The interventions needed to reduce public spending are often deficient due to lack of funding. Therefore, new ideas ...
    • closedAccess   Budget stability in Spain. Analysis of the impact on local corporations. 

      Ronchera Fabregat, Joan Universitat Jaume I (2019-07)
      This paper analyses the background to budgetary policy in Spain and the framework established by Organic Law 2/2012 on budgetary stability and financial sustainability, as a result of the constitutional reform of article ...
    • closedAccess   Budget transparency in local governments 

      Vallespín Tortosa, Maria Universitat Jaume I (2016-07-20)
      In recent times, interest in financial transparency has gained strength but previous studies have usually been focused on the national government setting aside local governments. To carry out this work a sample of the 110 ...