This paper focuses on the study of the offshoring and international investment. Markets and variables are taken into account in order to drive offshoring decisions are studied too. It is taken as a practical example the development of Inditex and Hennes and Mauritz. And their variables kept in...

This paper is made up of two sections. First one which analyzed some of the variables that are part of decision-making process in offshoring: direct foreign investment, exchange rate, production cost and exports. Costs associated to offshoring operations are analyzed on the second section. On...

Since the General Chart of Accounts had been changed, the number of financial statements has gone up. Now, it is required more financial information to the companies on its annual accounts. These new financial statements are Statement of Changes in Equity and Cash Flow Statement. Instead, the...

Different strategies adopted by corporation’s management condition its market success. If a strategy were good enough, the rest of the corporations that operate on its activity segment which have similar characteristics would try to copy it. Inditex is leading the textile sector, meanwhile...

Since the new General Chart of Accounts was passed, the amount of financial information that is required to the corporations had increased. There have been two new financial statements too: Statement of Changes in Equity and Cash Flow Statement. We analyze the Statement of Changes in Equity on...

There has been a wide-spread misconception based on the imprecise wording of Art. 52 of the European Patent Convention (EPC) that the protection of business methods by patents is prohibited in Europe. This paper investigates the legal framework set by patent laws with respect to the...

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufig angewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern. Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallel im Kalkül erfassen lassen,...