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Estados Contables Proyectados con Metodologías Difusas [PDF]

open access: diamondEscritos Contables y de Administración, 2015
Los Estados Contables Proyectados son el resultado de la presupuestación integral que efectúa una organización. Como toda información prospectiva, cobran especial importancia las premisas e hipótesis que las personas involucradas en el proceso de ...
Paulino Mallo   +5 more
doaj   +5 more sources

Comparación del tratamiento contable de activos intangibles según diferentes organismos reguladores. Los casos de: Colombia, Canadá, Chile, México, Estados Unidos, España y el Reino Unido.

open access: greenEstudios Gerenciales, 2006
La estandarización internacional contable ha generado una dinámica en los procesos de regulación internacional; busca la uniformidad de los procedimientos contables en el registro, preparación y presentación de los diferentes rubros que componen ...
Eutimio Mejía Soto   +2 more
doaj   +1 more source

Homologación de políticas contables para consolidación de estados financieros del sector público

open access: greenRevista Venezolana de Gerencia, 2019
En el proceso de elaboración de los estados financieros consolidados para el Sector Público, se requiere la homologación de políticas contables entre el ente controlador y sus controladas.
Dora P. Quintero, Gloria S. Mesa
doaj   +1 more source

Profit and viability persistence: Evidence from the Spanish agricultural sector

open access: yesAgribusiness, Volume 39, Issue 4, Page 1300-1332, Fall 2023., 2023
Abstract The literature focused on analyzing profit persistence in the agricultural sector is scarce. This paper contributes to reducing this gap by carrying out an empirical study of 10 types of farming in Spain based on a dynamic panel model with microeconomic data from a large sample of farms provided by the Spanish Farm Accountancy Data Network ...
José A. Gómez‐Limón   +3 more
wiley   +1 more source

Regulation and Quality Assurance Agencies of Higher Education in Mexico

open access: yesBulletin of Latin American Research, Volume 40, Issue 4, Page 518-533, September 2021., 2021
This article examines the quality assurance (QA) regime of higher education (HE) in Mexico. In particular, we examine how the regulatory framework of HE quality has evolved in the past three decades and the different regulatory configurations and policy instruments used by QA agencies.
Jimena Hernández‐Fernández   +2 more
wiley   +1 more source

Algorithm for the Comparison of Human Periodic Movements Using Wearable Devices

open access: yesJournal of Healthcare Engineering, Volume 2021, Issue 1, 2021., 2021
In the context of teaching‐learning of motor skills in a virtual environment, videos are generally used. The person who wants to learn a certain movement watches a video and tries to perform the activity. In this sense, feedback is rarely thought of. This article proposes an algorithm in which two periodic movements are compared, the one carried out by
Marlon Burbano-Fernandez   +8 more
wiley   +1 more source

Alcances del deber orgánico de confeccionar estados contables

open access: bronzeRevista Jurídica
El artículo realiza un análisis sobre la confección del balance y los demás estados contables como actos complejos que, una vez aprobado por los socios, suponen una verdadera expresión de voluntad constituyendo un acto jurídico que determina una multiplicidad de efectos jurídicos.
Luis Alberto Miguel
openalex   +3 more sources

Parameter Identification of a Class of Economical Models

open access: yesDiscrete Dynamics in Nature and Society, Volume 2010, Issue 1, 2010., 2010
In mathematical modeling of economic problems, it is common to assume that economic laws influence the process and analyze the type of solution obtained. Sometimes these laws have unknown parameters and they worth studying if these parameters can be determined. In this paper, a structured system is considered and the identifiability is analyzed.
Begoña Cantó   +3 more
wiley   +1 more source

On outer measures and semi‐separation of lattices

open access: yesInternational Journal of Mathematics and Mathematical Sciences, Volume 18, Issue 1, Page 83-88, 1995., 1993
This present paper is concerned with set functions related to {0, 1} two valued measures. These set functions are either outer measures or have many of the same characteristics. We investigate their properties and look at relations among them. We note in particular their association with the semi‐separation of lattices.
Robert W. Schutz
wiley   +1 more source

Contrastación de valores de índices financieros con resultados de eficiencias relativas en una empresa constructora

open access: yesRevista de la Facultad de Ciencias Económicas, 2011
El propósito del presente trabajo es realizar un análisis financiero de los Estados Contables de una empresa constructora de la ciudad de Resistencia, mediante el estudio de índices financieros-económicos cuantitativos para luego comparar ese análisis ...
Carmen Rescala   +4 more
doaj   +1 more source

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