New issue. Vol 6(3) 2017

Editorial

Letter from the Managing Editor by Josep Maria Altarriba

Artículos

In Spain, is the expenditure on R&D a determining factor in its external competitiveness? by Rafael Pampillón Olmedo, Rafael Pampillón Albert

Main Differences Tax under IFRS Framework in Colombia by Martha Cecilia Álvarez Osorio, Lina María Muñoz Osorio, Diana Sirley Tabares Higuita, Nora Elvira Hernández Montoya

Levels of Internationalization of Multinational Spanish Firms: The Role of the Amount of Committed Equity and the Managerial Attitudes toward Foreignness by David Tanganelli

Contribution of Privacy by Design (of the Processes) by Santiago Martín-Romo Romero, Carmen De-Pablos-Heredero

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