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Impacto de la Nic 12 en el resultado de Controltax S.A.
No full textLa administración contable a nivel mundial se ve inmersa en una serie de evoluciones
constantes debido a los estudios por parte del International Accounting Standards Committee
(IASB), Organismo independiente el cual desarrolla y aprueba las Normas Internacionales de
Información Financiera (NIIF), su finalidad es establecer los parámetros para el correcto
tratamiento contable de las cuentas y que la presentación de los estados financieros de las
empresas sean comprensibles y comparables a nivel mundial, para una correcta y oportuna
toma de decisiones internas como externas. El presente trabajo se desarrolla en base a la
actividad económica de la compañía CONTROLTAX S. A., cuyos principales ingresos
provienen de la compra-venta de equipos de cómputo, así como de servicios de
mantenimiento y almacenamiento en servidores web. Esta investigación busca establecer el
impacto económico por la aplicación de la NIC 12, analizando los diferentes escenarios que
se presentan como resultado de las diferencias temporarias para así poder cuantificar la
variación en el pago de impuestos del periodo comparando el enfoque tributario y financiero contable.The accounting administration worldwide is immersed in a series of constant evolutions due
to studies by the International Accounting Standards Committee (IASB), an independent
body which develops and approves the International Financial Reporting Standards (IFRS),
its purpose is establish the parameters for the correct accounting treatment of the accounts
and that the presentation of the financial statements of the companies be understandable and
comparable worldwide, for a correct and timely internal and external decision making. This
work is developed based on the economic activity of the company CONTROLTAX SA,
whose main income comes from the purchase and sale of computer equipment, as well as
maintenance and storage services on web servers, this research seeks to establish the
economic impact by the application of IAS 12, analyzing the different scenarios that are
presented as a result of the temporary differences in order to quantify the variation in the tax
payment of the period comparing the tax and financial-accounting approach
Perspectiva contable desde la academia
Get PDFHuman history allows us to have a basis for reflection and understanding of what we know and practice as accounting. Its evaluation over time in parallel with man, his culture, his civilization, his social and economic context, demonstrates that his handling and analysis of information is vital. The article aims to make a brief historical tour of the accounting discipline and the way in which its thinking has evolved. It is oriented towards basic accounting training, so that it may be appropriate for use as a reference text for those who are in the process of forming accounting discipline. For this, a descriptive and reflective approach was adopted based on a documentary review of the historical evolution of accounting. Its main contribution is that without a doubt, accounting was not born from the scientific analysis of knowledge; it is a product of the historical background and the development and creation of techniques and tools of the commercial activities of each era and its historical process. Its evolution has been guided by major transformations in relation to the type of information, users, purpose, management and control of its operations. While the programs taught in universities require the incorporation of theoretical and epistemological studies of accounting, in order to understand accounting in its total dimension and thereby distinguish the conceptual problems typical of today, oriented towards the establishment of accounting as a science and not only in its practical exercise.La historia humana permite tener una base de reflexión y de entendimiento de lo que hay conocemos y practicamos como contabilidad. Su evaluación a través del tiempo en forma paralela con el hombre, su cultura, su civilización, su contexto social y económico, demuestra que es vital su manejo y análisis de la información. El artículo pretende realizar un breve recorrido histórico de la disciplina contable y la manera en que ha evolucionado su pensamiento. Se orienta hacia la formación básica contable, de manera que pueda ser apropiado para su uso como texto de consulta para aquellos que están en el proceso de formación de la disciplina contable. Para ello, se adoptó un enfoque descriptivo y reflexivo a partir de una revisión documental sobre la evolución histórica de la contabilidad. Su principal aporte lo constituye es que sin duda la contabilidad no nació del análisis científico de saberes, es producto de los antecedentes históricos y del desarrollo y creación de técnicas y herramientas de las actividades comerciales de cada época y de su proceso histórico. Su evolución ha sido orientada por grandes transformaciones en relación al tipo de información, usuarios, finalidad, manejo y control de sus operaciones. En tanto que los programas que se imparten en las universidades requieren incorporar los estudios teóricos y epistemológicos de la contabilidad, para lograr entender la contabilidad en su total dimensión y con ello distinguir los problemas conceptuales propios de la actualidad, orientados hacia el establecimiento de la contabilidad como ciencia y no sólo en su ejercicio práctico. 
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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