Los negocios familiares dominaron y dominan la vida empresarial en España, pero apenas sabemos nada sobre el proceso de modernización de su gestión. En los dos últimos siglos estas empresas y grupos de control familiar han tenido que aprender a ir más allá de sus mercados locales y regionales y buscar formas de adaptarse a los retos de tres revoluciones tecnológicas que han cambiado su forma de producir, de relacionarse y de pensar. Los autores de La profesionalización de las empresas familiares (Pablo Díaz Morlán, Miguel A. López-Morell, Ma Mercedes Bernabé Pérez, José Luis García Ruiz, Elena San Román López, Ma Jesús Segovia Vargas, Susana Blanco García, Javier Moreno Lázaro y Paloma Fernández) destacan cómo éstas han sabido conservar sus raíces a la par que han promovido la profesionalización en la gestión.

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Preface Contents Abbreviations i Authors i part i Harmonization of Succession Law in Europe: The Current Debate chapter 1 Need and Opportunity of Convergence in European Succession Laws Walter Pintens chapter 2 Testamentary Freedom or Forced Heirship? Balancing Party Autonomy and the Protection of Family Members Andrea Bonomi part ii New Trends in Catalan Succession Law chapter 3 Between Tradition and Modernisation: A General Overview of the Catalan Succession Law Reform Esther Arroyo Amayuelas - Miriam Anderson chapter 4 Testamentary Freedom and Its Limits Esteve Bosch Capdevila chapter 5 Freedom of Testation, Compulsory Share and Disinheritance Based on Lack of Family Relationship Antoni Vaquer Aloy chapter 6 Freedom of Testation Versus Freedom to Enter Into Succession Agreements and Transaction Costs Susana Navas Navarro part iii National Perspectives on the Law of Succession in the 21st Century chapter 7 Freedom of Testation in England and Wales Roger Kerridge chapter 8 Law of Succession and Testamentary Freedom in Germany A. Röthel chapter 9 The Law of Succession in Hungary Zoltán Csehi chapter 10 Freedom of Testation in Italy Andrea Fusaro chapter 11 Acquisition of Property by Succession in Dutch Law. Tradition between Autonomy and Solidarity in a Changing Society J. Michael Milo chapter 12 The Norwegian Approach to Forced Share, the Surviving Spouse's Position and Irrevocable Wills Peter Hambro chapter 13 Restraints on Freedom of Testation in Scottish Succession Law Eric Clive chapter 14 Freedom of Testation in Slovenia Suzana Kraljić chapter 15 Freedom of Testation, Legal Inheritance Rights and Public Order under Spanish Law Sergio Cámara Lapuente.

The Emerald Handbook of Entrepreneurship in Latin America presents a detailed and extensive review of the most relevant literature published in Latin America, critically analysing and exposing historical processes along with emerging debates, suggesting future paths for its entrepreneurship ecosystems, agents, sectors and regions.

A balance of practical and applied material which also underpins the crucial theoretical concepts that are being applied in today's human resources. For undergraduate/graduate courses in Human Resource Management.

Grounded in institutional theories, this volume offers a framework for understanding the evolution of corporate governance in the six leading Latin American countries, namely Argentina, Brazil, Chile, Colombia, Mexico, and Peru. Applying inductive qualitative methods, it postulates the notion of governing as a dynamic, emergent and contextual process and traces its evolution and adaption to the different configurations of institutional logics in each country and the region as a whole over several decades. Adopting corporate governance scandals as the lens through which to observe institutional change in each country, this book reveals the sources of societal transformations, identifying key lessons as well as meaningful setbacks along the way. This edited collection helps appreciate the role and interactions of corporate elites, stakeholders and watchdogs, including the visible hands of government and multinational corporations, presenting comparisons across the countries, the region and the broader evolution of governing practices around the globe. The result is a book combining scholarly rigor and practical relevance, looking to serve as an emerging markets benchmark guide for practitioners, researchers and thinktanks alike.

To whom does a father, retiring from his life as a successful entrepreneur, pass control of the business he has built? Once it would always have been his eldest son, but increasingly women are becoming involved in family firms having risen to positions of influence and leadership. Using revealing case studies from the daughters who succeeded their entrepreneur fathers in a wide variety of challenging situations, cultures and continents, Father–Daughter Succession in Family Business discusses the changes which have led to daughters gaining influence in more and more family businesses. It looks at the tensions this succession can produce between old notions of how men and women should behave, and the new style of leadership that often comes about when a woman takes the helm. This book will help consultants, business educators, and researchers, as well as those who are themselves involved in significant family managed enterprises to better understand why it can no longer be assumed in any part of the World that the first born son will take over the reins of the family business.