Pasado, presente y futuro del fondo monetario internacional

The great welcome that the recent FMI appointment for manager director have received in Spain and other countries, has contributed to the defence of this institution’s survival, notwithstanding that its work over 60 years have been hardly censured somewhere else. Thus, an analysis of this institution’s legitimacy is required, either in its formal shape and its material behaviour, as well as a study on the foundations of this naming. The very existence and evolution of FMI has its basis on questionable interests which turn aside the initial intentions declared and supposed as legitimating ones. A survey of big translational firms interests can be performed, specially of US ones, through the decision making and the defended positions of this multilateral organism. In such quantitatively important subjects as those contained in that agency, the “opinion” creation becomes a very profitable element.International Monetary Fund; Rodrigo Rato; neo-liberalism; Chicago School; Washington Consensus

Repercussions of firm size definition on empirical results for firm efficiency and financing research

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm size concept finds out a convergence among variables —assets, market share, labour cost— with activity segment remarks (where both a traditional division and a original proposal have been used). It is demonstrated that previous founding on industry-size relations —as well as profitability or financial structure measurements— clearly depend on firm size and industry (explicative variables) definitions and also on depending variables definitions (mainly profitability).Firm Size definition; Industry sector definition; factorial analysis; efficiency results; financing results

Intangible assets as a conceptual problem and the fiction of fair value (in Spanish)

In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable.Activos intangibles; valor razonable; empresa en funcionamiento; rentabilidad; problemas de información; mercado

Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm size concept finds out a convergence among variables —assets, market share, labour cost— with activity segment remarks (where both a traditional division and a original proposal have been used). It is demonstrated that previous founding on industry-size relations —as well as profitability or financial structure measurements— clearly depend on firm size and industry (explicative variables) definitions and also on depending variables definitions (mainly profitability)

Pasado, presente y futuro del fondo monetario internacional

The great welcome that the recent FMI appointment for manager director have received in Spain and other countries, has contributed to the defence of this institution’s survival, notwithstanding that its work over 60 years have been hardly censured somewhere else. Thus, an analysis of this institution’s legitimacy is required, either in its formal shape and its material behaviour, as well as a study on the foundations of this naming. The very existence and evolution of FMI has its basis on questionable interests which turn aside the initial intentions declared and supposed as legitimating ones. A survey of big translational firms interests can be performed, specially of US ones, through the decision making and the defended positions of this multilateral organism. In such quantitatively important subjects as those contained in that agency, the “opinion” creation becomes a very profitable element

EL INTANGIBLE COMO PROBLEMA CONCEPTUAL Y LA FICCIÓN DEL VALOR RAZONABLE

In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable

Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm size concept finds out a convergence among variables —assets, market share, labour cost— with activity segment remarks (where both a traditional division and a original proposal have been used). It is demonstrated that previous founding on industry-size relations —as well as profitability or financial structure measurements— clearly depend on firm size and industry (explicative variables) definitions and also on depending variables definitions (mainly profitability)

Pasado, presente y futuro del fondo monetario internacional

The great welcome that the recent FMI appointment for manager director have received in Spain and other countries, has contributed to the defence of this institution’s survival, notwithstanding that its work over 60 years have been hardly censured somewhere else. Thus, an analysis of this institution’s legitimacy is required, either in its formal shape and its material behaviour, as well as a study on the foundations of this naming. The very existence and evolution of FMI has its basis on questionable interests which turn aside the initial intentions declared and supposed as legitimating ones. A survey of big translational firms interests can be performed, specially of US ones, through the decision making and the defended positions of this multilateral organism. In such quantitatively important subjects as those contained in that agency, the “opinion” creation becomes a very profitable element

EL INTANGIBLE COMO PROBLEMA CONCEPTUAL Y LA FICCIÓN DEL VALOR RAZONABLE

In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable

El concepto de «pulsión» en Freud, desde sus antecedentes filosóficos, fisiológicos y psicopatológicos hasta la fundamentación en la obra freudiana y las vinculaciones con la clínica

Freud introduce el concepto de “pulsión” en 1905 aunque su noción la venía manejando desde que finalizó la carrera de medicina y comenzó a trabajar en el Instituto de Fisiología de Viena. Es un concepto fundamental del psicoanálisis y al que remite, en última instancia, lo que Freud refería con la sexualidad. La “pulsión” procede del término alemán Trieb, un vocablo antiguo que hace referencia a aquello que ‘propulsa’. Históricamente se confundió con el concepto de “instinto”, pero la pulsión no es desencadenada por un único objeto específico y no comanda una pauta de acción fija. Además no se apaga aunque se satisfaga, es una exigencia constante y, lo más importante, no tiene como objetivo el bienestar del sujeto ni su conservación. Se trata de una noción dual desde el principio que fue evolucionando hasta el final de la obra freudiana y cuya última categorización no quedó exenta de controversias