{"id":40328,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/grado-de-adecuacion-del-tratamiento-de-las-concesiones-administrativas-con-clausula-de-reversion-a-su-naturaleza-conceptual-un-estudio-empirico\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"grado-de-adecuacion-del-tratamiento-de-las-concesiones-administrativas-con-clausula-de-reversion-a-su-naturaleza-conceptual-un-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/grado-de-adecuacion-del-tratamiento-de-las-concesiones-administrativas-con-clausula-de-reversion-a-su-naturaleza-conceptual-un-estudio-empirico\/","title":{"rendered":"Grado de adecuacion del tratamiento de las concesiones administrativas con clausula de reversion a su naturaleza conceptual: un estudio empirico."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Isidoro Guzman Raja <\/strong><\/h2>\n<p>El trabajo aborda la problem\u00e1tica derivada de la intervenci\u00f3n de la iniciativa privada en la actividad econ\u00f3mica de car\u00e1cter p\u00fablico a trav\u00e9s del nexo contractual de la \u00abconcesi\u00f3n administrativa\u00bb, centr\u00e1ndose concretamente en el tratamiento de los contratos de concesi\u00f3n administrativa sujetos a reversi\u00f3n de activos. La tesis consta de tres cap\u00edtulos: el primero de ellos estudia desde la esfera del derecho administrativo los diferentes contratos de gesti\u00f3n indirecta de servicios p\u00fablicos utilizados por la administraci\u00f3n, para posteriormente caracterizar el contrato de concesi\u00f3n afecto a cl\u00e1usula de reversi\u00f3n, entendi\u00e9ndose por tal la obligaci\u00f3n asumida voluntariamente por la empresa concesionaria de tener que revertir a la administraci\u00f3n los medios materiales, denominados gen\u00e9ricamente \u00abactivos revertibles\u00bb, utilizados en la prestaci\u00f3n de los servicios p\u00fablicos delegados durante un per\u00edodo de tiempo previamente concertado. El cap\u00edtulo segundo est\u00e1 dedicado de forma \u00edntegra a analizar los elementos de los estados financieros derivados de los contratos de concesi\u00f3n afectos a reversi\u00f3n, estudiando de forma particularizada su reconocimiento contable, medici\u00f3n y presentaci\u00f3n. Finalmente, en el cap\u00edtulo tercero se realiza un estudio de car\u00e1cter emp\u00edrico respecto a las pr\u00e1cticas contables aplicadas por las empresas concesionarias espa\u00f1olas para el registro de los derechos de concesi\u00f3n, as\u00ed como de los activos revertibles y del denominado \u00abfondo de reversi\u00f3n\u00bb.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Grado de adecuacion del tratamiento de las concesiones administrativas con clausula de reversion a su naturaleza conceptual: un estudio empirico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Grado de adecuacion del tratamiento de las concesiones administrativas con clausula de reversion a su naturaleza conceptual: un estudio empirico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Isidoro Guzman Raja <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Isabel Martinez Conesa<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Luengo   mulet <\/li>\n<li> Martinez garcia fco. Javier (vocal)<\/li>\n<li>lazaro Rodriguez ariza (vocal)<\/li>\n<li>Mar\u00eda  angeles Palacios sanchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Isidoro Guzman Raja El trabajo aborda la problem\u00e1tica derivada de la intervenci\u00f3n de la iniciativa privada en [&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":[82,612,1697,1442,979,8235],"tags":[41658,103018,10814,25141,9570,5837],"class_list":["post-40328","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-ciencias-juridicas-y-derecho","category-contabilidad-economica","category-derecho-administrativo","category-derecho-y-legislacion-nacionales","category-murcia","tag-isabel-Martinez-conesa","tag-isidoro-guzman-raja","tag-lazaro-rodriguez-ariza","tag-maria-angeles-palacios-sanchez","tag-Martinez-garcia-fco-javier","tag-pedro-luengo-mulet"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/40328","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=40328"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/40328\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=40328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=40328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=40328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}