1,720,962 research outputs found
El papel de liderazgo de las mujeres en las ciencias económicas, administrativas y contables
No full textHistóricamente las mujeres han estado sujetas a prejuicios de género que se reflejan en las normas culturales y sociales que dan prioridad a los hombres en los puestos directivos, la falta de acceso a la educación y a oportunidades de desarrollo profesional para las mujeres, así como en los prejuicios y estereotipos inconscientes que afectan a las decisiones de contratación y promoción. Sin embargo, ha habido avances significativos en las últimas décadas, con el cambio en las actitudes sociales, el acceso a la educación y la capacitación, y el apoyo de iniciativas de igualdad de género. De manera que, las mujeres están ocupando cada vez más roles gerenciales importantes dentro del ámbito empresarial y a medida que han ingresado al campo del liderazgo y han demostrado sus habilidades y competencias, han ganado reconocimiento y oportunidades para ascender a roles gerenciales. Por ello, este documento reflexiona sobre el papel de las mujeres contables en el rol de liderazgo
Macro para la conciliación de liquidaciones de viajes en empresas de transporte de carga pesada
No full textLa evasión fiscal a partir de la ley 1819 de 2016 frente a los topes de consignaciones
No full textLa evasión fiscal es una conducta ilícita que también es inherente con los topes de consignación, porque esta es una forma que utilizan los contribuyentes para omitir ingresos y así no cumplir con su obligación de declarar. Esta investigación describe la evasión fiscal en el contexto de la Ley 1819 de 2016 frente a los topes de las consignaciones. El trabajo privilegia una metodología cualitativa con un alcance descriptivo y un método deductivo, con un diseño no experimental. Los resultados evidencian que a partir de la Ley 1819 del 2016, la DIAN en su función fiscalizadora ha desarrollado herramientas que les permitió detectar con mayor facilidad a los evasores. En síntesis, la evasión se vio disminuida con la ley 1819 de 2016 que es la llamada reforma tributaria estructural del país, en la que se establecieron modificaciones significativas no solo basadas en el recaudo del ingreso fiscal, sino también una marcada atención a la implementación de mecanismos de lucha en contra de la evasión fiscal.Tax evasion is an illicit conduct that is also inherent with tax caps. consignment, because this is a way that taxpayers use to omit income and thus, not comply with their obligation to declare. This investigation describes tax evasion in the context of Law 1819 of 2016 regarding the limits of appropriations. The job privileges a qualitative methodology with a descriptive scope and a deductive method, with a non-experimental design. The results show that since Law 1819 of the 2016, the DIAN in its supervisory function has developed tools that allowed them detect evaders more easily. In summary, evasion was diminished with the Law 1819 of 2016, which is the so-called structural tax reform of the country, in which established significant modifications not only based on the collection of tax revenue, but also, a marked attention to the implementation of mechanisms to combat of tax evasion
Variabilidad de la producción científica de género en contabilidad en el período 1993 – 2020 a partir de la búsqueda efectuada en la base de datos SCOPUS
No full textEl presente estudió se centra en identificar la producción científica sobre investigaciones de género en contabilidad a partir de la búsqueda efectuada en la base de datos SCOPUS en el período 1993 – 2020. Esta investigación permitió conocer inicialmente un inventario sobre las publicaciones que abordan esta variable. De igual manera, permite conocer los avances y logros que han obtenido las mujeres en el ejercicio de la profesión contable y cómo ocupan cargos importantes en las organizaciones, permitiendo reconocimiento intelectual y profesional desde su condición como mujer. En consecuencia, no solo se identificó autores sino también a las instituciones que realizan investigaciones de género en contabilidad, para obtener un compendio de información que facilite entender por qué se viene presentando este problema y cuáles son las causas más relevantes, y así visualizar posibles soluciones.This study focuses on identifying the scientific production on gender research in accounting based on a search in the SCOPUS database for the period 1993 - 2020. This research initially provided an inventory of the publications that address this variable. Likewise, it allows to know the progress and achievements that women have obtained in the accounting profession and how they occupy important positions in organizations, allowing intellectual and professional recognition from their status as women. Consequently, not only authors were identified, but also institutions that carry out gender research in accounting, in order to obtain a compendium of information that facilitates understanding why this problem is occurring and what are the most relevant causes, and thus visualize possible solutions
Estado actual de la contabilidad verde en Colombia: estudio de caso al sector minero
Get PDFLa Contabilidad Verde es considera como una herramienta contable que tiene como fin informar los aspectos cuantitativos y cualitativos medio ambientales en los que interviene la empresa. En este sentido, la finalidad de este proyecto es describir el estado actual de la Contabilidad Verde en las empresas mineras de Colombia. Con el propósito de dar cumplimiento a los objetivos, se llevó a cabo una metodología de enfoque cualitativo y con un alcance descriptivo. Los resultados identificaron que el 80% de las empresas mineras seleccionadas incorporan la Contabilidad Verde dentro de su sistema contable y organizacional. Se concluye que aunque este tipo de contabilidad evidenció un estado favorable, es pertinente la realización de un modelo contable ambiental y la emisión de una reglamentación que responsabilice a las empresas en cuanto a la aplicación de la Contabilidad VerdeGreen Accounting is regarded as an accounting tool that aims to inform the quantitative
aspects and environmental qualitative involved in the company. In this sense, the purpose of this project is to describe the current state of the Green Accounting mining companies in Colombia. In order to comply with the objectives, it conducted a quantitative methodology with a descriptive approach and scope. The results identified that 80% of selected mining companies incorporate green accounting within its accounting and organizational system. It is concluded that although this type of accounting evidenced a favorable state, is conducting a relevant environmental accounting model and the issuance of a regulation that makes companies regarding the implementation of the Green AccountingChamorro Gonzalez, Candy Lorena-0ff28c56-e74c-41fa-8dff-d6e6040555bb-
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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