Search results for "EPOR"
showing 10 items of 2839 documents
Audit quality and the going-concern decision-making process: Spanish evidence
2004
In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. Auditor decision-making in the presence of going-concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going-concern problem and the second stage is to determine whether the particular company should receive a qualified going-concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
El concepto de informe integrado como innovación en reporting corporativo
2016
ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…
The identification of social economy companies in Spain. Legal problems
2018
La Ley de Economía Social 5/2001 nace con el objetivo de configurar un marco jurídico que de visibilidad a la economía social y le otorgue mayor seguridad jurídica; y con esta finalidad define la economía social y establece los requisitos que deben cumplir las entidades denominadas de economía social. Esos requisitos hacen referencia a la condición de entidad privada, al desarrollo de una actividad económica con criterios empresariales y al cumplimiento de ciertos fines y principios. Las entidades de la economía social deben perseguir el interés general, de forma directa o en conjunción con los intereses de sus miembros usuarios, y deben actuar conforme con ciertos principios que pueden cal…
A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Stu…
2014
In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing …
Business in society or business and society: the construction of business–society relations in responsibility reports from a critical discursive pers…
2013
In this article, we analyse the discursive construction of business–society relations in Finnish businesses’ social and environmental responsibility reports. Drawing on critical discourse analysis, we examine how these discursive constructions maintain and reproduce various interests and societal conditions as a precondition of corporate social responsibility (CSR). Our study contributes to the recent discussion on discursive struggles in business–society relations and the role various interests play in this struggle. We find that not only are power asymmetries between actors veiled through the universalization of interests, but reporting can also be seen as a communicative action that prov…
Changes in determinants of the interest margin in today’s economy
2019
This study examined the interest margin following the significant drop in its contribution to credit institutions’ total income. Balance sheet variables, income statement and annual report variables, and external variables were studied separately. Variables that had not previously been studied in the literature were considered, and determinants that had already been studied were revisited after the reduction in the interest margin. The diversification of investment in associated companies and investment in fixed and variable income are causes of this decrease in the interest margin. Higher fees and commissions offset this decrease. Greater size and market power have reduced the interest mar…
El mundial ultima bandera
1998
A novel EDA variant causing X-linked hypohidrotic ectodermal dysplasia: Case report
2021
Abstract Hereditary ectodermal dysplasias are a complex group of inherited disorders characterised by abnormalities in two or more ectodermal derivatives (skin, nails, sweat glands, etc.). There are two main types of these disorders – hidrotic and hypohidrotic/anhidrotic ectodermal dysplasias. Hypohidrotic ectodermal dysplasia (HED) or Christ-Siemens-Touraine syndrome (OMIM: 305100 ) occurs in 1 out of 5000–10,000 births [19] and has an X-linked recessive inheritance pattern (X-linked hypohydrotic ectodermal dysplasia – XLHED) [2] . The main cause of XLHED is a broad range of pathogenic variants in the EDA gene (HGNC:3157, Xq12-13) which encodes the transmembrane protein ectodysplasin-A [4]…
The influence of gender and academic training in the entrepreneurial intention of physical activity and sport sciences students
2016
Objeto: El objetivo del presente artículo es conocer si existen diferencias en las variables que explican la intención de emprender de los estudiantes universitarios de Ciencias de la Actividad Física y el Deporte atendiendo a la formación y al género de éstos. Diseño/metodología/enfoque: Para conocer las intenciones de emprender y las distintas variables relacionadas con el emprendimiento se utilizó un cuestionario previamente validado. Éste fue administrado a 578 estudiantes pre-graduados (1er - 4º curso) y post-graduados de Ciencias de la Actividad Física y el Deporte de Valencia. Aportaciones y resultados: Se encontraron diferencias significativas (p≤0.05) en las variables que predicen …