{"id":107675,"date":"2018-03-11T10:32:06","date_gmt":"2018-03-11T10:32:06","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-contable-de-los-sistemas-complementarios-de-pensiones-en-espana-y-mexico\/"},"modified":"2018-03-11T10:32:06","modified_gmt":"2018-03-11T10:32:06","slug":"analisis-contable-de-los-sistemas-complementarios-de-pensiones-en-espana-y-mexico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/organizacion-y-gestion-de-empresas\/analisis-contable-de-los-sistemas-complementarios-de-pensiones-en-espana-y-mexico\/","title":{"rendered":"An\u00e1lisis contable de los sistemas complementarios de pensiones en espa\u00f1a y m\u00e9xico"},"content":{"rendered":"<h2>Tesis doctoral de <strong> J. Jes\u00fas Garc\u00eda Mart\u00ednez <\/strong><\/h2>\n<p>An\u00e1lisis contable de los sistemas complementarios de pensiones en espa\u00f1a y m\u00e9xico  resumen  al igual que ocurre en otros pa\u00edses desarrollados del mundo, en espa\u00f1a y m\u00e9xico los planes y fondos de pensiones, adquieren un importante protagonismo como sistemas complementarios de previsi\u00f3n social, ya que pretenden fomentar el ahorro de las familias y generar un mayor bienestar social. situados en este contexto, el objetivo de esta investigaci\u00f3n es describir los antecedentes y el marco legal de los sistemas de pensiones, analizar las caracter\u00edsticas econ\u00f3micas y financieras que presentan las empresas, en espa\u00f1a y m\u00e9xico, que disponen de planes de pensiones complementarios y, determinar si la entrada en vigor de las normas internacionales de contabilidad ha podido afectar al tipo de plan utilizado por estas sociedades. para la consecuci\u00f3n de dicho prop\u00f3sito, la tesis doctoral se ha estructurado en tres cap\u00edtulos. En el cap\u00edtulo primero se establecen los antecedentes y caracter\u00edsticas generales de los sistemas de pensiones; el cap\u00edtulo segundo est\u00e1 dedicado al examen del marco legal y tratamiento contable que regula a los planes y fondos de pensiones post-empleo; finalmente, en el cap\u00edtulo tercero se realiza un estudio emp\u00edrico con el objetivo de determinar las caracter\u00edsticas econ\u00f3mico-financieras que presentan las empresas cotizadas espa\u00f1olas y mexicanas con planes de pensiones complementarios a la seguridad social. la realizaci\u00f3n de esta investigaci\u00f3n ha permitido descubrir la importancia que tiene, para los distintos pa\u00edses, la implementaci\u00f3n de los planes complementarios de pensiones. \u00e9stos constituyen una posible soluci\u00f3n a los problemas que presentan los sistemas de reparto que no garantizan el mantenimiento del poder adquisitivo de la fase laboral activa en la jubilaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>An\u00e1lisis contable de los sistemas complementarios de pensiones en espa\u00f1a y m\u00e9xico<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 An\u00e1lisis contable de los sistemas complementarios de pensiones en espa\u00f1a y m\u00e9xico <\/li>\n<li><strong>Autor:<\/strong>\u00a0 J. Jes\u00fas Garc\u00eda Mart\u00ednez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Cantabria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 31\/03\/2011<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Antonio L\u00f3pez D\u00edaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>lazaro Rodriguez ariza (vocal)<\/li>\n<li>belen Gonzalez diaz (vocal)<\/li>\n<li>Mar\u00eda isabel Blanco dopico (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de J. Jes\u00fas Garc\u00eda Mart\u00ednez An\u00e1lisis contable de los sistemas complementarios de pensiones en espa\u00f1a y m\u00e9xico resumen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[10518,1302],"tags":[8326,50008,216168,10814,146343,8327],"class_list":["post-107675","post","type-post","status-publish","format-standard","hentry","category-cantabria","category-organizacion-y-gestion-de-empresas","tag-antonio-lopez-diaz","tag-belen-gonzalez-diaz","tag-j-jesus-garcia-Martinez","tag-lazaro-rodriguez-ariza","tag-maria-isabel-blanco-dopico","tag-vicente-montesinos-julve"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/107675","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=107675"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/107675\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=107675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=107675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=107675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}