To what extent does studying jurisdictional politics need the knowledge of different administrative theories in general and the science of public administration in particular? This small text proposes such reflection and comes to the conclusion that it is impossible to propose…

In the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However,…

More than once professional and academic people from the business world have noted than the Business valuation is in most of the cases, an art to manage numbers with the intention of some established objectives. No doubt, there is something certain in…

The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the…

The main aims of the formation, related theoretically to the performance of human resources, self-training, information and effectiveness, have been identified as the amount in which the company goes further from knowledge to learning. In this paper three hypotheses applied…

The continuous education, that the productive sector demands, is not only the accumulation of new knowledge, supported inthe education-learning process, but also a focus on the new tendencies that the labor field demands, where the universities havethe opportunity to extend…

Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers…