1,720,954 research outputs found
Niif 15 y su Incidencia en la Liquidez de la Empresa WYCH INVERSIONES S.A.C.
Full text linkEl presente trabajo de investigación lleva como título, Niif 15 Ingresos provenientes de
contrato de clientes norma vigente a partir del 1 de enero del 2019 y su incidencia en la
liquidez de la empresa Wych Inversiones S.A.C. Para optar el grado de bachiller en
Ciencias contables y financieras. Tiene como objetivo que al utilizar la Niif 15 como
herramienta contable afecta positivamente a la liquidez determinando la eficiencia en sus
procedimientos y cumplimientos de las políticas de la empresa.
El trabajo tiene por objetivo identificar en el marco de la Niif 15 los ingresos ordinarios
del periodo, así como la evaluación de los procesos internos e implementación de
procedimientos contables entorno al marco señalado por la norma.
Consiste en el análisis del rubro de ingresos provenientes de contrato de clientes en el que
se concluyó que no se está aplicando debidamente la Niif 15, este trabajo se ha
desarrollado con datos del año 2018 con el propósito de establecer mejoramiento,
entendimiento e identificación de las operaciones que generen ingresos en la empresa, la
que se ve afectada por inadecuadas prácticas contables e indebida aplicación de la Niif
15 donde afecta la liquidez de la empresa Wych Inversiones S.A.C.
El presente trabajo proporcionara procesos e identificación del reconocimiento de los
ingresos según el marco de la Niif 15 el mismo que servirá de base para optimizar los
recursos de la empresa, por lo expuesto se han realizado trabajos con anterioridad pero
haciendo uso de la Nic 18 el cual fue reemplazado por la Niif 15.This research work is entitled Niif 15 Income from the current contract with the client as
of January 1, 2019 and its impact on the liquidity of the company Wych Inversiones SAC
To apply for a degree in Accounting and Financial Sciences Your goal is to use Niif 15
as an accounting tool that positively affects liquidity by determining the efficiency of its
procedures and compliance with company policies.
The objective of the work is to identify the ordinary income of the period in the framework
of Niif 15, as well as the evaluation of internal processes and the implementation of
accounting procedures around the framework indicated by the standard.
It consists of the analysis of the client's contract revenue in which it was concluded that
the Niif 15 is not being applied correctly, this work has been developed with data from
the year 2018 with the purpose of establishing improvements, understanding and
identification of the operations that generate income in the company, which is affected
by inadequate accounting practices and the incorrect application of Niif 15, where it
affects the liquidity of the company Wych Inversiones SAC
This work will provide processes and identification of income recognition according to
the framework of Niif 15, which will serve as a basis to optimize the company's resources,
so the works were previously done but using the Nic 18, which was replaced by the Niif
15.Trabajo de investigació
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Aplicación de la NIIF 15 y su incidencia en la situación económica-financiera en la Empresa Wych Inversiones S.A.C., año 2020
Full text linkempresa Wych inversiones S.A.C., año 2020.
La investigación es de un enfoque cuantitativo de tipo descriptivo- correlacional para determinar la relación entre las dos variables de estudio, la NIIF 15 que tuvo como dimensiones de estudio el reconocimiento, medición y presentación y la situación económica-financiera que tuvo como dimensiones de estudio los estados financieros y los ratios financieros.
La muestra fue de 15 trabajadores del área de administración y finanzas, a los cuales se le aplico el instrumento cuestionario mediante la encuesta que consto de 18 preguntas cerradas dicotómicas, el cual fue sometido a la aplicación del alfa de Cronbach en el SPSS, donde se obtuvo como resultado 0.961, lo cual nos permite determinar una seguridad para aplicar nuestro instrumento.
Para obtener los resultados se aplicó el coeficiente de Pearson, donde el resultado fue de 0.001 con una correlación 0.932 entre la variable NIIF 15 y la dimensión Estados financieros y de 0.001 con una correlación 0.864 entre la NIIF 15 y los ratios financieros, con lo cual se da la confirmación de nuestra hipótesis general, que indica que la aplicación de la NIIF 15 incide en la situación económica-financiera de la empresa.The objective of this research work is to determine that the application of IFRS 15 affects the economic-financial situation of the company Wych Inversiones S.A.C., year 2020.
The research is of a quantitative approach of correlational descriptive type to determine the relationship between the two study variables, IFRS 15, which had recognition, measurement and presentation as study dimensions, and the economic-financial situation, which had as study dimensions the financial statements and financial ratios.
The sample consisted of 15 workers in the area of administration and finance, to whom the questionnaire instrument was applied through the survey that consisted of 18 closed dichotomous questions, which was subjected to the application of Cronbach's alpha in SPSS, where obtained as a result 0.961, which allows us to determine a security to apply our instrument.
To obtain the results, the Pearson coefficient was applied, where the result was 0.001 with a 0.932 connection between the IFRS 15 variable and the Financial Statements dimension and 0.001 with a 0.864 connection between IFRS 15 and the financial ratios, with which confirmation of our general hypothesis is given, which indicates that the application of IFRS 15 affects the economic-financial situation of the company
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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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