Journal of the Small and Medium
Papers must be unpublished and, at the moment of submission, not be subjected to any process of review, acceptance or publication elsewhere. Papers presented in conferences or seminars, working papers internally circulated and/or printed for the purpose of research or teaching are not considered a publication. Works extracted from unpublished Ph.d. dissertations will also be considered unpublished materials.
RULES FOR SUBMISSION AND STYLE
Papers submitted must not exceed the length of 12,000 words, including references, a maximum of approximately 30 pages (DIN A4, with margins at 2.5 cm.)
Names of the authors should not appear in the body of text (within the file sent to PICCA).
At the beginning of the text, an abstract in Spanish and English about the approach and the conclusions should be included. It should have a maximum of 250 words in each language, clearly indicating: Purpose of work, methodology, input or key results, limitations (if any), practical implications (if applicable), and keywords (with a maximum of six) to later facilitate catalogue and library searches.
Mathematical notation should be kept to a minimum to ensure comprehension. Complex derivations should be explained step by step in the text, and include algebraic demonstrations and developments in an appendix. Formulas must be identified with numbers placed in brackets on the right side for further reference.
Numerical data tables, graphs, diagrams, or similar figures (all in good quality black and white) must be original or indicate the source, be correctly numbered and, if possible, have a title for an easier reference within the text. Due to layout constraints, authors should never assume that the tables or graphs will be placed as in the manuscript, so indications like “ as in the graph below .. graph on page25.... 25 ....” should be avoided.
Notes should be avoided as much as possible. If necessary, and in order to facilitate the reading, they should be placed as footnotes, numbered consecutively in Arabic numerals
Literature citations should appear in brackets, containing information on the author or authors, year of publication and page or pages to which it refers, for example: [Mattessich, 1964: 68-74], AECA [1979b: 33] or [García et alt., 1984: 135-136]. If you want to cite another part of the job is different from the pages should be indicated with the abbreviation: ch., Vol. Pfo., Etc., As, for example [FASB, vol. 2: cap.7]. 2: Cap.7]. The words or phrases the author seeks to enhance the write in cursive, italic or underlined, and appear in the publication in italics.
Prolific self-citation is the most obvious clue about the identity of the author or authors; so it is strongly recommended to reduce it to a minimum. In any case, avoid formulas that prevent anonymous quotes, eg ... as we demonstrated in a previous paper [see Gomez, 1954: 35]. The bibliographical references will work in the end, under the heading References, arranged alphabetically by author in accordance with the following formats for rules, articles, conference papers, books and web pages respectively:
ACCOUNTING STANDARDS BOARD, ASB : Financial Reporting Standard, núm. 1, Cash Flow Statements, London, September. ACCOUNTING STANDARDS BOARD, ASB : Financial Reporting Standard, núm. 1, Cash Flow Statements, London, September.
ARCAS, M. J. : Impacto bursátil de la regulación contable en la banca española, Revista Española de Financiación y Contabilidad, vol.XXII, núm.74, enero-marzo:17-52.
CEA GARCÍA, J. L. : Principios contables y fiscalidad. IV Congreso de la Asociación Española de Financiación y Contabilidad. Barcelona, septiembre: 65-227.
MATTESSICH,R.:Accounting and Analytical Methods (Homewood, Illinois: Irwin).
RAFAEL A. DÍAZ PORRAS Y MARJORIE HARTLEY BALLESTERO : Evaluación del ciclo de vida aplicada en agrocadenas productivas: un instrumento de gestión ambiental para el diseño de políticas, Revista de la Red Iberoamericana de Economía Ecológica, Vol. 3, http://www.redibec.org/archivos/revibec.htm
It is not necessary to repeat the author's name, if cited more than once, in all citations after the first instance; for those cases use a dash. Citations of the same author and year can be differentiated by adding a letter after the date (for example, 2005a, 2005b, 2005c...).
It is recommended that contributions include within the main body of text an introductory section explaining background and purpose of the work, as well as a final section of conclusions, which briefly summarizes process and results. Following the same place the reference material and consultation, either the Bibliography and Appendices that wish to introduce.
Sections will be formatted and strucutured as shown below; their titles should be placed at the beginning of the line and, under no circumstances, be indented:
1. HEADINGS IN CAPITAL LETTERS
1.1. Subheading in capital letters (or small caps)
1.1.1. Sections in cursive or italic
1.1.1. Subsections in normal font
OTHER ASPECTS TO
We recommend using a clear style for easy reading. If necessary the use of acronyms or highly technical (not commonly used in the area) should be described in his first appearance in the text.
Use a non-racist language and nonsexist plural rather than using the / the
The authors, before submitting originals to the review process, acknowledge and agree with the following principles:
The authors assign world-wide copyright of the articles accepted for publication in the International Journal of the Small and Medium Enterprise in all forms of media, whether now known or hereafter developed, to the editors, and authorise them to distribute the articles by means of the REVISTA website, under a Creative Commons Attribution 3.0.
The authors understand that the editors will act on their behalf to publish, reproduce, distribute and transmit the accepted articles and will authorise other reputable third parties (such as document delivery services) to do the same, ensuring access to and maximum dissemination of the articles.
The authors will ensure that all such copies carry a notice of copyright ownership and reference to the original journal publication.
They will not deposit the final version of the article into a subject or institutional repository until it has been published online by the International Journal of the Small and Medium Enterprise
The authors warrant that the submitted articles have not been published before in its current or a substantially similar form and is not under consideration for another publication, does not contain any unlawful statements and does not infringe any existing copyright.
The authors take responsibility for the content and agree to its submission.
The authors also warrant that they have obtained the necessary permission from the copyright holder/s to reproduce in the article, in all media in all countries, and transmit via all reputable third parties, any materials including tables, diagrams or photographs not owned by them.
Submission entails the acceptance of these rules of selection and evaluation, and the results thereof.