Results 1 to 10 of about 341 (127)

Estados Contables Proyectados con Metodologías Difusas [PDF]

open access: yesEscritos 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   +4 more sources

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

Reconocimiento del resultado global en los estados contables básicos

open access: yesFACES, 2009
Definimos a los resultados diferidos como aquellos que por una disposición normativa, no se reconocen como resultado del periodo, sino que se mantienen en un rubro especial del patrimonio, hasta que deban imputarse a resultados en un periodo futuro, en ...
María del Carmen Casal   +1 more
doaj   +2 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

Sistemas Modernos de Contabilidad

open access: yesRevista Geon, 2020
El libro trata de temas relevantes y actuales acerca de los sistemas, métodos y registros contables a partir de la segunda década del siglo XX.  Los primeros conocimientos vinculados a la función de la contaduría se ven reflejados en la aportación ...
Verónica Juárez Fonseca   +2 more
doaj   +3 more sources

Bases teóricas de la investigación cualitativa en ciencias contables

open access: yesQuipukamayoc, 2021
El enfoque cualitativo en las investigaciones de las Ciencias Contables se fundamenta en un proceso de investigación que permite alcanzar resultados diferentes a los del método cuantitativo.
Miguel Ángel Alegre Brítez   +1 more
doaj   +1 more source

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