{"id":17096,"date":"2018-03-09T09:05:01","date_gmt":"2018-03-09T09:05:01","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-negocios-conjuntos-en-europa-aspectos-economicos-y-analisis-contable\/"},"modified":"2018-03-09T09:05:01","modified_gmt":"2018-03-09T09:05:01","slug":"los-negocios-conjuntos-en-europa-aspectos-economicos-y-analisis-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-negocios-conjuntos-en-europa-aspectos-economicos-y-analisis-contable\/","title":{"rendered":"Los negocios conjuntos en europa: aspectos econ\u00f3micos y an\u00e1lisis contable"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gallego Rodr\u00edguez M. Elena <\/strong><\/h2>\n<p>Este trabajo de investigaci\u00f3n tiene por objeto determinar la problem\u00e1tica contable relativa a los negocios conjuntos, a partir de las normativas contables de aplicaci\u00f3n en el \u00e1mbito comunitario, espacio geogr\u00e1fico al que circunscribimos el mismo.  para ello hemos dividido el trabajo en tres partes. En la primera se estudian los fundamentos de la cooperaci\u00f3n empresarial, a trav\u00e9s del an\u00e1lisis de las definiciones aportadas por diferentes autores y considerando algunas de las teor\u00edas que explican este fen\u00f3meno, abordando, a continuaci\u00f3n, los aspectos formales de la misma con la finalidad de establecer una clasificaci\u00f3n de las diferentes modalidades de cooperaci\u00f3n existentes, para centrarnos en aquellas que constituye el objeto del trabajo, la joint venture, diferenciando en base a la estructura organizativa resultante del acuerdo entre joint venture contractual y societaria, analizando las figuras jur\u00eddicas reconocidas en nuestro ordenamiento bajo las cuales puede materializarse formalmente.  la segunda parte se dedica al estudio de la cooperaci\u00f3n empresarial en el \u00e1mbito comunitario, estudiando la normativa comunitaria aplicable a la cooperaci\u00f3n empresarial, centr\u00e1ndonos en la agrupaci\u00f3n europea de inter\u00e9s econ\u00f3mico (aeie) por ser la \u00fanica figura jur\u00eddica de dimensi\u00f3n comunitaria dise\u00f1ada para canalizar un negocio conjunto. Adem\u00e1s, tratamos de delimitar el grado de implantaci\u00f3n de esta figura en el \u00e1mbito comunitario, a trav\u00e9s de un an\u00e1lisis descriptivo que nos permita conocer el n\u00famero de agrupaciones creadas en la uni\u00f3n desde 1989 hasta la actualidad, los sectores en los que son m\u00e1s frecuentes, las actividades que realizan y su localizaci\u00f3n geogr\u00e1fica.  por \u00fatlimo en la terecera parte se aborda la problem\u00e1tica contable relativa a los negocios conjuntos, en sus dos modalidades joint venture contractual y societaria, considerando para ello las normativas profesionales del iasb y aeca y la normativa leg<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los negocios conjuntos en europa: aspectos econ\u00f3micos y an\u00e1lisis contable<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los negocios conjuntos en europa: aspectos econ\u00f3micos y an\u00e1lisis contable <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gallego Rodr\u00edguez M. Elena <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 29\/05\/2002<\/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>Asunci\u00f3n Ramos Stolle<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>vicente Montesinos julve (vocal)<\/li>\n<li>lazaro Rodriguez ariza (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gallego Rodr\u00edguez M. Elena Este trabajo de investigaci\u00f3n tiene por objeto determinar la problem\u00e1tica contable relativa a [&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":[82,1697,1699,977],"tags":[8326,35157,53690,9100,10814,8327],"class_list":["post-17096","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-santiago-de-compostela","tag-antonio-lopez-diaz","tag-asuncion-ramos-stolle","tag-gallego-rodriguez-m-elena","tag-jorge-tua-pereda","tag-lazaro-rodriguez-ariza","tag-vicente-montesinos-julve"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/17096","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=17096"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/17096\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=17096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=17096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=17096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}