Article 3, Volume 8 Issue 1

New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book

Author

José Daniel Barquero Cabrero – (ESERP-Abertis Observatory, Spain)

Mario Rioboo – (ESERP-Abertis Observatory, Spain)

Received November 23, 2020; accepted November 10, 2021.

Abstract

Since the beginning of the economic revolution in terms of cryptocurrency and tokenization, we have been researching the theoretical aspects and the practical and real implementation aspects. As well as the potential that these have to establish new financial, entrepreneurial, accounting, and many other paradigms. We cover various fields (philosophical, legal, monetary) and areas that may be affected by the emergence and subsequent establishment of this new paradigm. Through comparisons or examples, we try to clarify the common factors that have in common with business success and the development t of these new elements.

Citation

Barquero Cabrero, J. D. and Rioboo, M. (2021). New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book. European Accounting and Management Review, 8(1), 54-82.

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Article 3, Volume 8 Issue 1

New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory, Spain) Mario Rioboo – (ESERP-Abertis Observatory, Spain) DOI: 10.26595/eamr.2014.8.1.3 Download PDF View HTML Received November 23, 2020; accepted November 10, 2021. Abstract

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Article 2, Volume 8 Issue 1

The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective Author Maxwel Martins da Silva – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Marcus Vinicius Moreira Zittei – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Celso Machado Júnior – (PPGA

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Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards Author Bettina Binder – (Hochschule Pforzheim) DOI: 10.26595/eamr.2014.8.1.1 Download PDF View HTML Received September 27, 2021; accepted November 29, 2021. Abstract English Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased

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Article 2, Volume 8 Issue 1

The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective

Author

Maxwel Martins da Silva – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil)

Marcus Vinicius Moreira Zittei – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil)

Celso Machado Júnior – (PPGA – University City of São Caetano do Sul, São Caetano do Sul, SP, Brazil)

Received May 5, 2021; accepted November 30, 2021.

Abstract

The concept of sanctuary cities has been in consistent development since 1971. There are conceptual differences between the contexts of sanctuary cities located in North America and those located in the European Union. The services and benefits offered to foreign immigrants in the city of São Paulo, in North America and in the European Union were identified through documentary analysis; allocated between three perspectives, namely, social, political and legal; and classified under eight criteria of analysis. Thus, the objective of this research was to analyze whether the services and benefits offered in the city of São Paulo to foreign immigrants configure São Paulo as a sanctuary city. The results indicate that the city of São Paulo offers 11% more benefits than sanctuary cities in the European Union and 14% more benefits than sanctuary cities in North America from a political perspective. However, the city of São Paulo offers 15% fewer benefits than sanctuary cities in the European Union and 31% fewer benefits than sanctuary cities in North America from a legal perspective. Finally, an analysis of the social perspective shows a balance in the benefits offered in the three locations. This work contributes to forming a clearer managerial view of the public governance and public policies present in the city of São Paulo and paves the way for the development of future studies on the subject in the social context found within this municipality.

Citation

da Silva, M. M., Zittei, M. V. M., and Júnior, C. M. (2021). The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective. European Accounting and Management Review, 8(1), 22-53.

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Article 3, Volume 8 Issue 1

New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory, Spain) Mario Rioboo – (ESERP-Abertis Observatory, Spain) DOI: 10.26595/eamr.2014.8.1.3 Download PDF View HTML Received November 23, 2020; accepted November 10, 2021. Abstract

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Article 2, Volume 8 Issue 1

The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective Author Maxwel Martins da Silva – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Marcus Vinicius Moreira Zittei – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Celso Machado Júnior – (PPGA

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Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards Author Bettina Binder – (Hochschule Pforzheim) DOI: 10.26595/eamr.2014.8.1.1 Download PDF View HTML Received September 27, 2021; accepted November 29, 2021. Abstract English Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased

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Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards

Author

Bettina Binder – (Hochschule Pforzheim)

Received September 27, 2021; accepted November 29, 2021.

Abstract

Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased compared to previous years. The COVID-19 pandemic led to a decrease in women’s participation on the labour market, the working life of women being particularly affected. As of September 2020, the number of women in executive positions of the 30-DAX companies decreased, six women leaving the executive board in just one year (AllBright, 2020: 8). The present article investigates the situation of DAX companies with regard to their financial performance in 2019, their sectors of activity and women quota on their supervisory and management boards. It proposes the introduction of new key performance indicators (KPIs), such as the women process performance development (WPPD) index and it shows how such KPIs can be integrated in a company process in order to force a structural and systemic change.

Citation

Binder, B. (2021). DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards. European Accounting and Management Review, 8(1), 1-21.

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Article 3, Volume 8 Issue 1

New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory, Spain) Mario Rioboo – (ESERP-Abertis Observatory, Spain) DOI: 10.26595/eamr.2014.8.1.3 Download PDF View HTML Received November 23, 2020; accepted November 10, 2021. Abstract

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Article 2, Volume 8 Issue 1

The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective Author Maxwel Martins da Silva – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Marcus Vinicius Moreira Zittei – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Celso Machado Júnior – (PPGA

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Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards Author Bettina Binder – (Hochschule Pforzheim) DOI: 10.26595/eamr.2014.8.1.1 Download PDF View HTML Received September 27, 2021; accepted November 29, 2021. Abstract English Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased

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Volume 8 – Issue 1

Article 3, Volume 7 Issue 2

Company philosophy and its reputation through an analysis of the MERCO ranking

Author

José Daniel Barquero Cabrero – (ESERP-Abertis Observatory)

Mª de las Mercedes Cancelo Sanmartín – (University of Malaga, UVM, ECSSR)

Received May 7, 2021; accepted June 22, 2021.

Abstract

Social responsibility has been incorporated as a fundamental aspect in the structuring of large organizations. It is inevitable from a communicative and social interpretation perspective of organizations, not to observe them as socially incorporated entities and active agents in society. In the last two decades there has been not only an advance in the theoretical conceptualization of social responsibility, but also a normative and strategic design of the implementation of SR in companies. In the present investigation, a comparative study is presented that analyzes the development and execution of Social Responsibility in Spanish and Mexican companies. For this, the index based on Corporate Reputation Corporate Monitoring (MERCO Ranking) will be taken as a basis, selecting those considered as the ten best companies positioned in Spain and Mexico. The objective of the study is to determine the coherence of the MERCO Reputation Index with the theoretical concept of social responsibility. As well as determining the real role of the SR in the organizational philosophy and the materialization of it.

Citation

Barquero, J. D. & Cancelo, M. M. (2021). Company philosophy and its reputation through an analysis of the MERCO ranking. European Accounting and Management Review, 7(3), 40-52.

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Article 3, Volume 8 Issue 1

New economic-business paradigm: The cryptocurrency and the tokenization of the economy. Monetary and financial revolution. The Blockchain, as the ultimate evolution of the accounting book Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory, Spain) Mario Rioboo – (ESERP-Abertis Observatory, Spain) DOI: 10.26595/eamr.2014.8.1.3 Download PDF View HTML Received November 23, 2020; accepted November 10, 2021. Abstract

Read More »

Article 2, Volume 8 Issue 1

The City of São Paulo in the Context of a Sanctuary City from a Public Governance Perspective Author Maxwel Martins da Silva – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Marcus Vinicius Moreira Zittei – (HECSA – MPGC – Center University FMU, São Paulo, SP, Brazil) Celso Machado Júnior – (PPGA

Read More »

Article 1, Volume 8 Issue 1

DAX Companies in 2019, Financial Performance and Their Women Quota on Supervisory and Management Boards Author Bettina Binder – (Hochschule Pforzheim) DOI: 10.26595/eamr.2014.8.1.1 Download PDF View HTML Received September 27, 2021; accepted November 29, 2021. Abstract English Before the Covid-19 pandemic in German 30-DAX companies the women quota in supervisory boards and management boards increased

Read More »

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