{"id":35090,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/apertura-e-internacionalizacion-de-la-empresa-asturiana-gestion-financiera-y-contable-del-riesgo-de-cambio\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"apertura-e-internacionalizacion-de-la-empresa-asturiana-gestion-financiera-y-contable-del-riesgo-de-cambio","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/apertura-e-internacionalizacion-de-la-empresa-asturiana-gestion-financiera-y-contable-del-riesgo-de-cambio\/","title":{"rendered":"Apertura e internacionalizacion de la empresa asturiana: gestion financiera y contable del riesgo de cambio."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Victorino Garcia Fernandez <\/strong><\/h2>\n<p>En este trabajo de investigaci\u00f3n se analizan las pr\u00e1cticas empresariales sobre la gesti\u00f3n del riesgo de cambio por parte de las empresas asturianas. Para ello se hace un estudio previo de las estrategias a seguir en el proceso de internacionalizaci\u00f3n de las actividades empresariales y de los apoyos, fundamentalmente institucionales, con que cuentan en el desarrollo del mismo; a continuaci\u00f3n se analizan las t\u00e9cnicas o instrumentos de cobertura utilizados para mitigar el riesgo de cambio, as\u00ed como la problem\u00e1tica contable de las operaciones en divisas y las actividades de cobertura, con atenci\u00f3n expresa a las cuestiones relativas a la introducci\u00f3n del euro.  a partir de los anteriores contenidos te\u00f3ricos, con el estudio emp\u00edrico se logra determinar el nivel de conocimiento que los directivos de las empresas asturianas tienen sobre el riesgo de cambio y los objetivos perseguidos con una gesti\u00f3n activa del mismo; por otro lado, se obtiene evidencia acerca del tratamiento contable de las operaciones expuestas y los instrumentos de cobertura utilizados, as\u00ed como del cumplimiento de la normativa nacional e internacional.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Apertura e internacionalizacion de la empresa asturiana: gestion financiera y contable del riesgo de cambio.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Apertura e internacionalizacion de la empresa asturiana: gestion financiera y contable del riesgo de cambio. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Victorino Garcia Fernandez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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 Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Vicente Montesinos Julve <\/li>\n<li>Jos\u00e9 Miguel Fernandez Fernandez (vocal)<\/li>\n<li>Emilio Costa Reparaz (vocal)<\/li>\n<li> Prado Lorenzo Jos\u00e9 Manuel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Victorino Garcia Fernandez En este trabajo de investigaci\u00f3n se analizan las pr\u00e1cticas empresariales sobre la gesti\u00f3n del [&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 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