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Articles 1 - 30 of 77
Full-Text Articles in Business Organizations Law
Esg As A Test Case For The Convergence Thesis In Corporate Law: Notes From India, Rudresh Mandal
Esg As A Test Case For The Convergence Thesis In Corporate Law: Notes From India, Rudresh Mandal
LL.M. Essays & Theses
This paper uses four concepts key to the ESG agenda – investor stewardship codes, corporate purpose, independent directors and ESG disclosures – to examine which way the corporate convergence pendulum is swinging in India. It finds that none of the aforesaid concepts are examples of perfect convergence or perfect divergence. Instead, they lie somewhere in the convergence-divergence matrix – India’s investor stewardship codes and framework on independent directors are examples of formal convergence but functional divergence, and her corporate law provisions on corporate purpose and ESG disclosure are functionally convergent, but formally divergent. The dichotomies in the analysis are explained …
Is The Fair Use Doctrine A Viable Argument For Generative Ai?, Olivia Bainbridge
Is The Fair Use Doctrine A Viable Argument For Generative Ai?, Olivia Bainbridge
Honors Theses
The purpose of this research paper is to examine whether or not the fair use doctrine, a pivotal piece of copyright law, is a viable argument on behalf of generative artificial intelligence companies that are currently being sued on the basis of accused infringement of copyrighted images that their programs are trained on. By examining whether or not fair use is viable, generative artificial intelligence companies will be able to better gauge the validity of their arguments as well as adjust their practices accordingly if needed. This research is necessary because this research is examining a new field of law …
Covid-19 As A Force Majeure On Joint Venture Agreements, Tannya Rebecca
Covid-19 As A Force Majeure On Joint Venture Agreements, Tannya Rebecca
Honors Theses
This thesis explores the legal and practical implications of the COVID-19 pandemic on joint ventures, focusing on the impact of force majeure clauses and supplier-buyer relationships. Drawing on insights from real-world professionals, the study examines the evolving perspectives on whether COVID-19 constitutes a force majeure event that affects supplier-buyer relationships in joint ventures. While the majority of professionals initially regarded COVID-19 as a force majeure event that significantly impacted these relationships between 2020 and 2022, dissenting views have gained traction in 2023.
Examining the legal framework and precedents, the research reveals that courts interpret force majeure clauses based on the …
The International Restitution Of Classical Antiquity: Creating Uniformity Within Museum Restitution Policy, Jacob Armentrout
The International Restitution Of Classical Antiquity: Creating Uniformity Within Museum Restitution Policy, Jacob Armentrout
Senior Theses and Projects
This thesis will explore the scope of the restitution debate for Greek and Italian classical antiquities and how it has evolved over the past 70 years. Chapter 1 will focus on the scholarly works of well-known figures within the restitution debate, including John Henry Merryman, James (Jim) Cuno, and Patty Gerstenblith. Their work is crucial in developing the terminology that defines the debate and also for understanding their opinions on both sides of the debate. Chapter 2 will center on claims to cultural property and restitution efforts that have been made at both the international and national level. The three …
Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel
Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel
Senior Honors Projects, 2020-current
Before pursuing an international career, members of the LGBTQIA+ community must be aware of the hardship that may be exacerbated by living and working abroad. This study addresses the trends in laws, including employment and anti-discrimination laws, that provide and restrict certain rights of members of the LGBTQIA+ community in eight countries. These nations, both progressive and discriminatory, include the United States, England, Switzerland, Germany, Taiwan, China, the Philippines and Kazakhstan. Eight LGBTQIA+ business professionals spoke on their experiences living and working in each of these countries and provided advice to members of the community wishing to pursue an international …
Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings
Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings
Finance Undergraduate Honors Theses
Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).
In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …
The Legal And Social Challenges Involved In The Expansion Of Multinational Operations: A Case Study Of Exxonmobil Indonesia, Shashaank Rajaraman
The Legal And Social Challenges Involved In The Expansion Of Multinational Operations: A Case Study Of Exxonmobil Indonesia, Shashaank Rajaraman
Senior Theses
Within this paper, I will analyze the legal and social relations between multinational corporations and their host countries. This analysis will be conducted through viewing the circumstances surrounding Doe v. ExxonMobil within the District of Columbia Circuit Court, in which ExxonMobil has engaged in litigation regarding their human rights record within the country of Indonesia. Through secondary research conducted both within business and legal journals, information about the practices of ExxonMobil can be examined and utilized to make general conclusions upon the corporate diplomacy practiced by multinational corporations.
Voices From Below—Africa’S Contribution To The Development Of The Norm Of Corporate Responsibility To Respect Human Rights, Akinwumi Olawuyi Ogunranti
Voices From Below—Africa’S Contribution To The Development Of The Norm Of Corporate Responsibility To Respect Human Rights, Akinwumi Olawuyi Ogunranti
PhD Dissertations
The long conversations about corporate responsibility predominantly take place in forums and conferences in the Global North. Yet, the majority of the human rights abuses and their impacts are felt by peasants, farmers, children, and women in local communities in the Global South who do not have a voice in the institutionalized governance systems that animate global affairs. This thesis answers the question of how norms and human rights institutions in Africa can influence the corporate responsibility to respect (CR2R) norm as embedded in pillar II of the United Nations Guiding Principles on Business and Human Rights. Through the theory …
A Comparative Study Of Consumer Protection Regulation In The Case Of Online Influencers' Hidden Advertisement: Towards The Development Of A Universal Regulatory Framework, Shuang Liang
Chulalongkorn University Theses and Dissertations (Chula ETD)
Social media has become highly influential, with statistics showing that TikTok, one of the leading social media platforms, has over 600 million active users. The popularity of these platforms has led to a rise of "influencers" who are individuals with a strong targeted audience of followers, carefully built through their online activities such as posting photographs and short videos on the platforms. As their posts attract significant attention from their followers, the influencers may, in return for commercial products being featured on their posts, receive benefits which mainly include direct financial benefits, and indirect financial benefits such as free products. …
Toward Transparency : A Study On The Governance Of Investment Infrastructure Funds In Transportation Projects In Indonesia, Tanty Larasati
Toward Transparency : A Study On The Governance Of Investment Infrastructure Funds In Transportation Projects In Indonesia, Tanty Larasati
Chulalongkorn University Theses and Dissertations (Chula ETD)
This research examines information transparency on the governance of infrastructure investment funds in Indonesia, including the contrast with the concepts of collective investment schemes, European Long-Term Investment Fund, and infrastructure funds in Thailand. The hypothesis of this study is that the regulatory framework of infrastructure investment funds in Indonesia is less comprehensive in enabling the availability and clarity of information for investors’ informed decisions, compared to such concepts. Correspondingly, it finds that information asymmetry occurred due to minimal access and amount of information for assessment. The parties interested in this transaction tend to withhold their key concerns or disseminate them …
Problems Of The Use Of Registered Trademark In The Case Of Fair Use, Nantarat Munsrijan
Problems Of The Use Of Registered Trademark In The Case Of Fair Use, Nantarat Munsrijan
Chulalongkorn University Theses and Dissertations (Chula ETD)
According to Section 44 of the Trademark Act B.E. 2534, once the trademark has been registered, the trademark owner will have the exclusive right to authorize or prohibit others from using the mark. For this reason, if a person uses a trademark that is same to or similar to that registered trademark on registered goods of that class without permission from the registered trademark owner under the law and causes damage to the trademark owner who is the registrant, it would be considered an infringement of the right to use the trademark under this Section 44. However, in Thailand determines …
The Corporate Criminal Misconducts Against The Environment: The Comparative Study Of Indonesia, Thailand, And South Africa, Fachrian Rizki
The Corporate Criminal Misconducts Against The Environment: The Comparative Study Of Indonesia, Thailand, And South Africa, Fachrian Rizki
Chulalongkorn University Theses and Dissertations (Chula ETD)
Article 96 Subsection (b), Article 151 and Article 161B of the Act Number 3 of 2020 on the Amendment of the Act Number 4 of 2009 on Mineral and Coal Mining of Indonesia create a strong foundation for the regulation and punishment of negligence of corporate post-mining obligations against the environment. Accordingly, if a corporation fails to comply with its post-mining obligations against the environment, the corporation will be subjected to a combined imposition of administrative and criminal sanctions. However, it is argued that the imposition of both administrative and criminal sanctions on the corporation and its responsible officers is …
Existence And Enforcement Of A Right To Be Forgotten In China, Yue Zhen
Existence And Enforcement Of A Right To Be Forgotten In China, Yue Zhen
Chulalongkorn University Theses and Dissertations (Chula ETD)
This research examines establishment and enforcement of the right to be forgotten under the Chinese legal system, including the origin and characteristics of the "right to be forgotten", as well as the regulations on "erasure" in China. It finds that protection challenges stem from the fact that personal data can be publicly accessible online. In addition, different countries, which are electronically connected through the internet, may have different legal protection measures for a right to be forgotten. In China, a legislative protection on a right to be forgotten is relatively weak. Firstly, compared with the General Data Protection Regulation (GDPR), …
Combatting Wage Theft In Global Supply Chains: A Proposal For Transnational Wage Lien Laws, Nabila N. Khan
Combatting Wage Theft In Global Supply Chains: A Proposal For Transnational Wage Lien Laws, Nabila N. Khan
LL.M. Essays & Theses
When the world went into lockdown due to the COVID-19 pandemic, major fashion brands attempted to protect their profits by refusing to pay overseas suppliers for over $16 billion USD of goods between April and June 2020. These decisions had a devastating impact on garment workers who toil at the bottom of the supply chain; thousands of garment workers and their families faced wage theft, dealing with months of unpaid wages, benefits and/or severance pay. In the absence of a regulatory framework to hold corporations responsible, workers, unions, and NGOs resorted to naming and shaming brands into taking action. However, …
Personal Data Privacy And Protective Federal Legislation: An Exploration Of Constituent Position On The Need For Legislation To Control Data Reliant Organizations Collecting And Monetizing Internet-Obtained Personal Data, Giovanni De Meo
Dissertations
In the past twenty years, the business of online personal data collection has grown at the same rapid pace as the internet itself, fostering a multibillion-dollar personal data collection and commercialization industry. Unlike many other large industries, there has been no major federal legislation enacted to monitor or control the activities of organizations dealing in this flourishing industry. The combination of these factors together with the lack of prior research encouraged this research designed to understand how much voters know about this topic and whether there is interest in seeing legislation enacted to protect individual personal data privacy.
To address …
Consumer Protection In Ecommerce: A Case Study Of Egypt, Heba Habib
Consumer Protection In Ecommerce: A Case Study Of Egypt, Heba Habib
Theses and Dissertations
This paper examines electronic contract regulation in the context of business-to-consumer transactions. The technological advancement and cross-border nature of e-commerce have posed significant challenges to the Egyptian legal framework highlighting the limitations of general commercial contract rules with regards to electronic contracts. This thesis argues that access to the courts is hindered by restrictive terms in the electronic contracts over which the Egyptian law has no jurisdictional power. Accordingly, private institutions set the rules in the e-contracts and enforce them through private methods leaving no room for state intervention to ensure the protection of consumers. Hence, the application of national …
Corporatizing Administrative Law For Economic Constitutionalism In Ghana: An African Legal Study, Rowland Atta-Kesson
Corporatizing Administrative Law For Economic Constitutionalism In Ghana: An African Legal Study, Rowland Atta-Kesson
Maurer Theses and Dissertations
As the Government of Ghana partners the private sector to promote district industrialization in Ghana under what is locally called “one-district-one factory” (1D1F), this study argues that it is important to foster economic constitutionalism with legal and institutional innovations. One such innovation is this study’s emergent or grounded theory of corporatized administrative law. The study is unique because it contributes to the so-called new administrative law theory with fresh evidence from Ghana on the interface between the public and private sectors under the district industrialization program. The key problem is the challenge that democratic policy discontinuity poses to business protection …
The Impact Of Corporate Governance On The Continuity Of Family Businesses In Saudi Arabia, Saad Abdulmohsin Alrowaished
The Impact Of Corporate Governance On The Continuity Of Family Businesses In Saudi Arabia, Saad Abdulmohsin Alrowaished
Maurer Theses and Dissertations
In small villages, in cities booming with commerce, in remote fishing communities, and massive marketplaces, in tropical destinations, and in corners of the globe few have ever visited, one is always able to find family businesses. From small wares being sold to neighbors, to huge corporations with billions in assets, families hold and always have held a segment of the global market that cannot be ignored. While family businesses have existed throughout history, legal advice and governance specifically geared toward them, which holds the success of the family business at the center of the laws, has never been a focus …
The Supervisory And Regulatory Dilemma On Equity-Based Crowdfunding In Taiwan, Chin-Wei Chang
The Supervisory And Regulatory Dilemma On Equity-Based Crowdfunding In Taiwan, Chin-Wei Chang
Chulalongkorn University Theses and Dissertations (Chula ETD)
Equity-based crowdfunding is an important portal for raising fund in Taiwan because the traditional financing sources are unable to meet the capital needs of those who would be able to raise fund through Equity-based crowdfunding. However, Information asymmetry has existed between investors and fundraisers in equity-based crowdfunding. Because fundraisers own and operate the business, they have all information, but investors do not. The GISA regulation can eliminate information asymmetry by imposing disclosure duties on fundraisers. This thesis tries to highlight the necessity for The GISA regulation to reduce information asymmetry. By comparing the GISA with laws and regulations of the …
The Thai Foreign Business Act An Analysis Of Pathways And Obstacles For Foreign Investors, Fabian Sonntagbauer
The Thai Foreign Business Act An Analysis Of Pathways And Obstacles For Foreign Investors, Fabian Sonntagbauer
Chulalongkorn University Theses and Dissertations (Chula ETD)
ในโลกยุคโลกาภิวัฒน์ที่เพิ่มขึ้นประเทศต่างๆต่างพึ่งพาการลงทุนโดยตรงจากต่างประเทศเพื่อกระตุ้นการเติบโตทางเศรฐกิจ อย่างไรก็ตามประเทศไทยก็มีความต้องการที่จะปกป้องผู้ค้าและผู้ให้บริการจากชาวต่างชาติที่จะเข้ามายึดครองตลาด แนวคิดพื้นฐานนี้ได้เริ่มวางรากฐานมากว่า 50 ปีที่แล้วและแสดงให้เห็นถึงลักษณะของกฎหมายการประกอบธุรกิจของชาวต่างด้าวมาจนถึงทุกวันนี้ พระราชบัญญัติประกอบธุรกิจของคนต่างด้าวได้ถูกตราขึ้นเพื่อส่งเสริมการแข่งขันและสนับสนุนเศรฐกิจ อย่างไรก็ดีการค้าและการให้บริการมีข้อกำหนดอย่างเข้มงวดสำหรับชาวต่างชาติ ดังนั้นจึงนำมาสู่คำถามในงานวิจัยดังต่อไปนี้: ข้อจำกัดทางธุรกิจสำหรับชาวต่างชาตินั้นมีความได้สัดส่วนเพื่อให้บรรลุเป้าหมายของกฎหมายหรือไม่? เพื่อจุดประสงค์ดังกล่าวจุดมุ่งหมายของงานวิจัยนี้จึงมุ่งที่จะหาคำตอบถึงกฎเกณฑ์ที่ชาวต่างชาติจะสามารถได้รับอนุญาตให้เข้าสู่ตลาดและข้อห้ามต่างๆนั้นมีขอบเขตครอบคลุมไว้เพียงใด หลังจากได้มีการวิเคราะห์พระราชบัญญัติประกอบธุรกิจของคนต่างด้าวขอบเขตของข้อห้ามต่างๆจะได้รับการประเมินตามความเพียงพอในการบรรลุวัตถุประสงค์ งานวิจัยนี้ระบุถึงทางเลือกต่างๆโดยการวิเคราะห์พระราชบัญญัติประกอบธุรกิจของคนต่างด้าวของไทยและข้อกำหนดเบื้องต้นในการขอรับใบอนุญาตประกอบธุรกิจของคนต่างด้าว การส่งเสริมและสนับสนุนโดยคณะกรรมการส่งเสริมการลงทุนที่มีอำนาจอนุญาตให้ประกอบกิจการบางอย่างและให้สิ่งจูงใจได้มีการนำเสนอไว้ในงานวิจัยนี้ด้วยเช่นกัน งานวิจัยนี้ใช้การวิเคราะห์เปรียบเทียบกับกฎหมายของประเทศออสเตรียและสหภาพยุโรป และสนับสนุนการผ่อนคลายข้อจำกัดในการประกอบธุรกิจของต่างชาติ
The Regulatory Framework Of The Market Of Corporate Control Legal And Economic Analysis Of The Saudi Case, Ali Al Sari
The Regulatory Framework Of The Market Of Corporate Control Legal And Economic Analysis Of The Saudi Case, Ali Al Sari
Maurer Theses and Dissertations
For many nations across the globe, especially the US and the UK, market for corporate control is a paradigm of policy agenda. This is a significant concept in of economics, finance, and law. Nevertheless, it remains a course of contention even though its merits and demerits have been extensively explored by numerous scholars. Among the various functions of market for corporate control, two stands out. First it is an external governance mechanism that provides a legal platform to discipline insiders. Secondly it has economic significance in ensuring optimal use of resources through assigning and promoting their use. Overlapping of interests, …
Regulating Multinational Corporations In International Investment Law And Arbitration: Towards Limiting The Treaty Shopping, Sharaf Khaled Alsharaf
Regulating Multinational Corporations In International Investment Law And Arbitration: Towards Limiting The Treaty Shopping, Sharaf Khaled Alsharaf
Maurer Theses and Dissertations
This study examines the limitations of treaty shopping in international investment law and arbitration by recognizing some steps and factors that states, especially developing states, and arbitral tribunals may consider regarding the purpose and objective of investment agreements and contracting states’ viewpoints. The focus is solely on the multinational corporation as a corporate investor. To understand these limitations, this study has divided the topic through three separate research questions. The first question is how a state can regulate MNCs in a way that limits their ability to practice treaty shopping, whether domestically or internationally via BITs or regional investment agreement, …
Developing A Corporate Insolvency Framework For Nigeria., Chioma Ezinne Adiele
Developing A Corporate Insolvency Framework For Nigeria., Chioma Ezinne Adiele
Master of Laws Research Papers Repository
An important indicator of a country’s economic strength is the resilience of its businesses, as evidenced by their ability to survive insolvency, reorganize, and return to profitability. Before a rescue process is commenced, it is important to determine the viability of the company to avoid deferred liquidations. When a viable corporation is insolvent, the going concern of the company should be preserved because the corporation is worth more to its creditors alive than dead. When a corporation is not viable, the swift sale of the assets as a going concern has the same purpose of rescuing the business to maximize …
Innovative Boards: Exploring The Curvilinear Relationship Of Firm Innovation With Information Diversity, Dynamic Capability Diversity And Governance Diversity Of The Board Of Directors, And Understanding The Critical Moderating Effect Of Board Size On This Relationship, Ajay Makhija
Dissertations and Theses Collection (Open Access)
The role and effectiveness of Board of directors in fostering innovation is an area of keen interest for both academics and professionals. Heterogeneity research suggests that diverse groups consider a broader range of perspectives and hence are able to foster creativity and drive innovation. The focus of most prior research on board diversity has largely been on gender, and the outcomes have been generally inconclusive. In addition, previous research efforts have focused on the RBV (Resource based view) in terms of the board role and also in explaining the diversity relationship with innovation. This study extends the diversity, governance and …
Legal Process Outsourcing: Analyzing And Managing The Prospective "Make Or Buy" Decision By Ontario Law Firms, Brandon Keshen
Legal Process Outsourcing: Analyzing And Managing The Prospective "Make Or Buy" Decision By Ontario Law Firms, Brandon Keshen
Major Papers
This paper examines the costs, risks and benefits associated with law firms outsourcing some of their core business activities to legal process outsourcers (“LPOs”). Similar to other outsourcing operations, LPOs supply services for a fraction of the cost of what law firms charge for similar services. Common in manufacturing industries, the decision to outsource, or keep work in-house (also referred to as a “make or buy” decision), has become more prevalent in the area of business services, including client service industries such as consulting and financial management. With respect to legal services, recent and rapid changes to the legal profession, …
Business And Human Rights In The Context Of Sanctions: A Road To Filling The Governance Gap, Bahareh Jafarian
Business And Human Rights In The Context Of Sanctions: A Road To Filling The Governance Gap, Bahareh Jafarian
LLM Theses
As concerns about the negative impacts of sanctions on the human rights of civilians and the environment increases, it is necessary to reflect upon the lawfulness and legal status of such measures in international law, and their impact on business enterprises and the field of Business and Human Rights (BHR). While current academic literature tends to focus on implementation, enforcement and business compliance with unilateral and multilateral sanctions, the negative impacts of sanctions on non-state actors and resulting human rights violations are overlooked. Specifically, the relationship between sanctions law and the responsibility of businesses to respect human rights and the …
Enhancing The Level Of Consumer Protection In China: A Reform Proposal For The Odr System, Xiao Gu
Enhancing The Level Of Consumer Protection In China: A Reform Proposal For The Odr System, Xiao Gu
Chulalongkorn University Theses and Dissertations (Chula ETD)
This thesis examines the limits of current dispute resolutions to resolve disputes between consumers and online platform economics entities to make recommendations to optimize the ODR system to resolve these disputes. Therefore, there is a hypothesis of this thesis that by reference to the legislation and experience abroad, the author should make a proposal on the reformation of the current ODR system based on the context and tradition of the ODR system in China to enhance the level of consumer protection. In the thesis, the author performed analyses and made suggestions as follows: (1) to clarify some basic concepts related …
La Importancia De La Evidencia En La Revisoría Fiscal: Documentación Probatoria, Lizeth Angélica Reyes Sepúlveda, Geraldine Rojas Marín
La Importancia De La Evidencia En La Revisoría Fiscal: Documentación Probatoria, Lizeth Angélica Reyes Sepúlveda, Geraldine Rojas Marín
Contaduría Pública
El objetivo de este artículo, es mostrar la necesidad e importancia de la documentación probatoria que soporta la opinión y las conclusiones del revisor fiscal, teniendo en cuenta la evidencia recopilada durante la auditoría la cual debe ser válida y suficiente para lograr seguridad razonable en el dictamen a los estados financieros. Adicionalmente, se reconoció la normatividad Colombiana que aplica a los revisores fiscales con sus diferentes responsabilidades, también las prácticas frente a la documentación probatoria, esclareciendo las implicaciones legales y jurídicas del revisor fiscal al no soportar apropiadamente el dictamen de los estados financieros. También se exponen los diferentes …
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, Ángela Julieth Gutiérrez Osorio, Laura Natalia Castiblanco Peña
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, Ángela Julieth Gutiérrez Osorio, Laura Natalia Castiblanco Peña
Contaduría Pública
El propósito de este trabajo es presentar la importancia del control interno en las Pymes, caso FERRIN PETROL SAS, para la mejora continua de los procesos y los procedimientos, puesto que en Colombia las empresas en su mayoría empiezan como entes económicos muy pequeños que no tienen una base organizacional muy fuerte ni sólida. Uno de esos grupos de empresas son las familiares, las cuales tienen diferentes procesos según el objeto social de la misma; por tal razón, es de gran importancia mencionar, entender y saber cómo es el manejo del control interno en dichas organizaciones, con el fin de …
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria
Contaduría Pública
El presente artículo tiene como objeto analizar los efectos de la aplicación de las NIIF en las cooperativas de transporte de carga y pasajeros en Colombia, con el fin de comprender estos cambios es necesario contextualizar ¿Qué son las cooperativas de transporte de carga y pasajeros en Colombia?, puesto que desde el año 2015 en Colombia se implementaron las normas internacionales de información financiera, las cuales se fueron aplicando a las empresas según la normatividad y la clasificación de las mismas; de igual forma es importante caracterizar y examinar las normas contables aplicables al patrimonio de las cooperativas de transporte …