• closedAccess   IFRS 16: International financial reporting standard about leases 

      Aparisi Climent, Alejandro Universitat Jaume I (2020-07-16)
      Over the past few decades, the regulations in force in most jurisdictions, and in particular IAS 17 of the International Accounting Standards Board (IASB), established a mixed approach based on the classification of leases ...
    • closedAccess   Impact Investment 

      Martinavarro Herrero, Rubén Universitat Jaume I (2018-06-13)
      The report that is written below, will deal with the impact investment, a financial modality that not only seeks the economic benefit, but also sustainability, which as its name indicates, refers to the social, environmental ...
    • closedAccess   Impact investments: social impact bonds and green bonds in Spain 

      Cardenal Fernández, Arantxa Universitat Jaume I (2017-07-17)
      The investment impact could be defined as the investment which aims to generate a social and environmental impact is also positive to obtain a financial return. Are new institutional configurations that seek to associate ...
    • closedAccess   Impact of sustainable building and energy certification: financial and sustainability analysis of BREEAM certification 

      González Bertón, Marlene Universitat Jaume I (2018-11-14)
      Over the last few years, a great development in environmental sustainability has been observed as it has adapted to different cultures and fields all over the world and has been included as a main focus in the different ...
    • closedAccess   Implementation of a cost accounting system in an industrial firm 

      Pizarro Gómez, Irene Universitat Jaume I (2017)
      By conducting this study, the main objective has been the calculation of the productive costs applied to an industrial company that manufactures tiger bean milk and slushes of different flavours. Therefore, the main ...
    • closedAccess   Implementation of a cost system 

      Muñoz Fuentes, Alberto Universitat Jaume I (2018-06-12)
      In the next Final Project Degree, it is going to develop the implementation of a cost system based in work orders in the case of a specific company, more specifically in the case of a Valencian printing press. First the ...
    • openAccess   Implementation of a costing system in a dairy company 

      Salvador Climent, Marc Universitat Jaume I (2022-07-12)
      In this study we will make the calculation of the different production costs that the company Lacteos Els Masets has throughout its production process, distributing them in an orderly manner in different departments, to ...
    • closedAccess   Implementation of a costing system to the company Transportes Franpama 

      Guardiola Vea, Sara Universitat Jaume I (2020-07-16)
      This work is done to show how the implementation of a complete cost system is done to a transport company, which does not have a cost system in its company. The purpose of this work is to provide the company with relevant ...
    • closedAccess   Implementation of a costs system based in activities of a company of the citrus sector 

      Llorens Peris, Ana Universitat Jaume I (2015)
      A company of the citrus sector is a good candidate for implementing a system of costs based on activities, since most costs that are generated in the development of their business are indirect in regarding citrus. In ...
    • closedAccess   Implementation of a costs system in a coffee company 

      Guillamón Bartoll, Carmen Universitat Jaume I (2019-06-13)
      Nowadays the coffee sector has grown exorbitantly in every area, from national to international market. There has been an increase in coffee consumption due not only to the current fashion trends, but also to the culture ...
    • closedAccess   Implementation of good governance recommendations in the countries corporate governance codes 

      Buriu, Liviu George Universitat Jaume I (2019-07-11)
      International organizations as well as other consultancies prepare working papers in which includes recommendations for a good governance on the listed companies all over the world. From those recommendations, countries ...
    • closedAccess   Independent and executive directors and their effect on CEO compensation. 

      Lopes Andueza, Aurea Universitat Jaume I (2017-06-13)
      The purpose of this paper is to analyze how the proportion of independent and executive directors of the boards affects the remuneration of the CEO of companies listed on the Madrid Stock Exchange. As control variables ...
    • closedAccess   Independent and institutional directors on board: do they matter in dividend policy? 

      Sabater García, Ángela Universitat Jaume I (2016-07-20)
      The Agency theory supports the payment of dividends as a strategy to reduce the problems of asymmetric information between the directors of a company and the shareholders. In the next study it will be analysed with greater ...
    • closedAccess   Integrating finance and technology in financial services 

      Navarta Ojeda, Gema Universitat Jaume I (2020-06-17)
      Finance and technology are becoming more and more prevalent in the field of the financial system, trying to change the financial industry by bringing in online solutions to perform financial processes. This paper focuses ...
    • closedAccess   Integrating the socially responsible investment in Venture Capital and Private Equity entities: The case of Permira 

      Branchadell García, Paula Universitat Jaume I (2015)
      The main objective of this final degree project is to analyze the process of investment carried out by the entities of private equity and venture capital, with parameters of social responsibility. The incorporation of ...
    • closedAccess   Integration of SDGs into Spanish financial system 

      García Soriano, Silvia Universitat Jaume I (2017-07-18)
      Sustainable development must be kept in mind economic growth, social inclusion and protect the environment for its achievement. These elements are materialized through 17 Sustainable Development Goals (SDGs), for this ...
    • closedAccess   Interest rate risk in the baking book 

      García Iserte, Pablo Universitat Jaume I (2018-06-12)
      According to Basel Committee on Banking Supervision (2016), structural interest rate risk refers to the alteration of a company’s funding margin and/or asset value due to changes in interest rates. These changes affect ...
    • closedAccess   Internal Audit: The Audit Committee and the Good Governance Codes 

      Escrig Peralta, Adrián Universitat Jaume I (2017-11-14)
      Since the introduction of the codes of good governance in Spain, companies have evolved and adapted to these codes and their recommendations in a progressive way. Focusing on the growth in importance of these codes of good ...
    • openAccess   Internal auditing 

      Muñoz Montaner, Gonzalo Universitat Jaume I (2014)
      In the last years, the term Internal Audit has undergone an important evolution due to the complexity of the economic situation, the opening of subsidiaries all over the world, the larger dimension of companies and the ...