{"id":71309,"date":"2018-03-09T23:15:55","date_gmt":"2018-03-09T23:15:55","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/sistemas-de-informacion-contable-para-joint-ventures\/"},"modified":"2018-03-09T23:15:55","modified_gmt":"2018-03-09T23:15:55","slug":"sistemas-de-informacion-contable-para-joint-ventures","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/sistemas-de-informacion-contable-para-joint-ventures\/","title":{"rendered":"Sistemas de informacion contable para joint ventures"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Sara Helena Otal Franco <\/strong><\/h2>\n<p>En la primera parte la tesis se centra en concentrar los rasgos diferenciadores de la figura frente a otras alianzas interempresariales. Asimismo, realiza un estudio hist\u00f3rico y jur\u00eddico de la joint venture para concluir que ninguna de las figuras societarias existentes en el derecho europeo continental se adapta a su esp\u00edritu y terminar, sugiriendo los rasgos que deber\u00eda contemplar una figura jur\u00eddica dise\u00f1ada para las sociedades conjuntas.  en la segunda parte, se realiza un estudio econ\u00f3mico y contable. Se analiza el fondo econ\u00f3mico de la operaci\u00f3n lo que pone de manifiesto que este tipo de alianzas se utilizan para el intercambio de intangibles. Continua estudiando el reflejo contable del mismo, para acabar proponiendo un sistema de contabilizaci\u00f3n alternativo al existente que recoja informaci\u00f3n de los intangibles intercambiados en la alianza en los estados financieros de los coparticipes.  la tesis concluye con un estudio emp\u00edrico de joint ventures europeas desde 1991 hasta 2001 estudiadas por la comisi\u00f3n de la uni\u00f3n europea con objeto de verificar si atentan o no contra la libre competencia. Este estudio ha permitido sacar conclusiones generales de las caracter\u00edsticas de la muestra, conclusiones sobre los intangibles objeto de intercambio, y finaliza con un modelo predictivo del sentido de la decisi\u00f3n de la comisi\u00f3n (permitir o no las joint ventures)<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Sistemas de informacion contable para joint ventures<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Sistemas de informacion contable para joint ventures <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Sara Helena Otal Franco <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alcal\u00e1<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/11\/2004<\/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>zorita Larriba D\u00edaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Gonzalo angulo <\/li>\n<li>isabel Blanco (vocal)<\/li>\n<li>paloma Sanchez (vocal)<\/li>\n<li>francisca Piedra (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sara Helena Otal Franco En la primera parte la tesis se centra en concentrar los rasgos diferenciadores [&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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