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href="https://www.academia.edu/41837593/NIF_A_1_ESTRUCTURA_DE_LAS_NORMAS_DE_INFORMACI%C3%93N_FINANCIERA">NIF A -1 ESTRUCTURA DE LAS NORMAS DE INFORMACIÓN FINANCIERA</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Resumen de la Serie A-1 de las Normas de Información Financiera</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/41837593" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="87d2f3f4fce44a0271fa8b1dccf4e0ea" rel="nofollow" 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La metodología que se utilizo fue... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_29897312" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Tratando de indagar la presencia de la mujeres en la profesion contable, esta ponencia tiene como objetivo dar a conocer la participación de la mujer en el desarrollo de la Contaduría Pública en Colombia. La metodología que se utilizo fue cuantitativa a raíz de ella se logró determinar la inclusión que ha tenido la mujer en organización,<br />agremiaciones e instituciones contables, asimismo también se diagnostico si existe una<br />predominancia numérica en el genero femenino en cuanto al ambiento investigativo,<br />lo que con lleva a publicación de artículos, libros, realización de proyectos entre otros productos. Por medio de los resultados se concluye que la participación de la mujer en el desrrollo de la profesión han aumentado con el pasar de los años sin embargo aún no llega a igualar al género masculino en cuanto a presencia en altos cargos<br />contables en Colombia, por otro lado se presenta una gran desigualdad con respectoa la constancia en el ámbito investigativo pero se presenta una características satisfactoria, esta se halla en el número de egresados de pregrado de la profesión ya que se evidencia una igualdad y además se cree que el número de mujeres egresadas<br />son más en comparación con los hombres. Por último se debe expresar que las mujeres poseen todas las cualidades, características y habilidades para posesionarse en la profesión contable en Colombia y a pesar de los últimos avances las barreras en contra de la mujer contable permanecen relativamente intactas.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/29897312" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="11f4226b24c7b568bd797b8181734c45" rel="nofollow" data-download="{"attachment_id":50360947,"asset_id":29897312,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/50360947/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="37091844" href="https://funlam.academia.edu/CandyChamorroGonzalez">Candy Chamorro Gonzalez</a><script data-card-contents-for-user="37091844" type="text/json">{"id":37091844,"first_name":"Candy","last_name":"Chamorro Gonzalez","domain_name":"funlam","page_name":"CandyChamorroGonzalez","display_name":"Candy Chamorro Gonzalez","profile_url":"https://funlam.academia.edu/CandyChamorroGonzalez?f_ri=415286","photo":"https://0.academia-photos.com/37091844/10549674/72514732/s65_candy.chamorro_gonzalez.jpg"}</script></span></span></li><li class="js-paper-rank-work_29897312 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="29897312"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 29897312, container: ".js-paper-rank-work_29897312", }); 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$(".js-view-count[data-work-id=29897312]").text(description); $(".js-view-count-work_29897312").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_29897312").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="29897312"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">2</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a>, <script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="562809" rel="nofollow" href="https://www.academia.edu/Documents/in/Teor%C3%ADa_de_g%C3%A9nero_y_feminismo">Teoría de género y feminismo</a><script data-card-contents-for-ri="562809" type="text/json">{"id":562809,"name":"Teoría de género y feminismo","url":"https://www.academia.edu/Documents/in/Teor%C3%ADa_de_g%C3%A9nero_y_feminismo?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=29897312]'), work: {"id":29897312,"title":"LA PARTICIPACIÓN DE LA MUJER EN EL DESARROLLO DE LA CONTADURÍA PÚBLICA EN COLOMBIA","created_at":"2016-11-16T15:48:33.129-08:00","url":"https://www.academia.edu/29897312/LA_PARTICIPACI%C3%93N_DE_LA_MUJER_EN_EL_DESARROLLO_DE_LA_CONTADUR%C3%8DA_P%C3%9ABLICA_EN_COLOMBIA?f_ri=415286","dom_id":"work_29897312","summary":"Tratando de indagar la presencia de la mujeres en la profesion contable, esta ponencia tiene como objetivo dar a conocer la participación de la mujer en el desarrollo de la Contaduría Pública en Colombia. La metodología que se utilizo fue cuantitativa a raíz de ella se logró determinar la inclusión que ha tenido la mujer en organización,\nagremiaciones e instituciones contables, asimismo también se diagnostico si existe una\npredominancia numérica en el genero femenino en cuanto al ambiento investigativo,\nlo que con lleva a publicación de artículos, libros, realización de proyectos entre otros productos. Por medio de los resultados se concluye que la participación de la mujer en el desrrollo de la profesión han aumentado con el pasar de los años sin embargo aún no llega a igualar al género masculino en cuanto a presencia en altos cargos\ncontables en Colombia, por otro lado se presenta una gran desigualdad con respectoa la constancia en el ámbito investigativo pero se presenta una características satisfactoria, esta se halla en el número de egresados de pregrado de la profesión ya que se evidencia una igualdad y además se cree que el número de mujeres egresadas\nson más en comparación con los hombres. Por último se debe expresar que las mujeres poseen todas las cualidades, características y habilidades para posesionarse en la profesión contable en Colombia y a pesar de los últimos avances las barreras en contra de la mujer contable permanecen relativamente intactas.","downloadable_attachments":[{"id":50360947,"asset_id":29897312,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":37091844,"first_name":"Candy","last_name":"Chamorro Gonzalez","domain_name":"funlam","page_name":"CandyChamorroGonzalez","display_name":"Candy Chamorro Gonzalez","profile_url":"https://funlam.academia.edu/CandyChamorroGonzalez?f_ri=415286","photo":"https://0.academia-photos.com/37091844/10549674/72514732/s65_candy.chamorro_gonzalez.jpg"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true},{"id":562809,"name":"Teoría de género y feminismo","url":"https://www.academia.edu/Documents/in/Teor%C3%ADa_de_g%C3%A9nero_y_feminismo?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_34077302" data-work_id="34077302" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/34077302/CONTADUR%C3%8DA_GENERAL_DE_LA_NACI%C3%93N_TEXTOS_DE_CONTABILIDAD_P%C3%9ABLICA_5_EVOLUCI%C3%93N_DEL_PROCESO_DE_PLANIFICACI%C3%93N_CONTABLE_EN_COLOMBIA">CONTADURÍA GENERAL DE LA NACIÓN TEXTOS DE CONTABILIDAD PÚBLICA 5 EVOLUCIÓN DEL PROCESO DE PLANIFICACIÓN CONTABLE EN COLOMBIA</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Contaduria</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/34077302" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="f5796ea8cb622722a87a494744936e94" rel="nofollow" data-download="{"attachment_id":54011970,"asset_id":34077302,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/54011970/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="66837981" href="https://independent.academia.edu/DiegoAndr%C3%A9sCarmonaA">Diego Andrés Carmona A.</a><script data-card-contents-for-user="66837981" type="text/json">{"id":66837981,"first_name":"Diego Andrés","last_name":"Carmona A.","domain_name":"independent","page_name":"DiegoAndrésCarmonaA","display_name":"Diego Andrés Carmona A.","profile_url":"https://independent.academia.edu/DiegoAndr%C3%A9sCarmonaA?f_ri=415286","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_34077302 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="34077302"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 34077302, container: ".js-paper-rank-work_34077302", }); 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Durante varios años representantes de diferentes agremiaciones, incluidas las más antagónicas discutieron el asunto y fueron construyendo un proyecto con acercamientos políticos y poco académicos, con una gran virtud y es que las discusiones se llevaron a las bases profesionales, creando ambientes constructivos de reflexión y análisis que concluyeron en un texto ecléctico en lo conceptual y parcialmente unificador en lo gremial. Ese texto de convergencia terminó estructurado en un nuevo estatuto del ejercicio profesional (República de Colombia, 1990). La ley 43 de 1990 reformó el estatuto de la profesión contable, mantuvo al Revisor Fiscal excluido de los casos en que la dependencia laboral impide dar fe pública, catalogó la Revisoría Fiscal como una actividad relacionada con la ciencia contable en general y conservó el régimen aplicable a las sociedades de contadores públicos, aunque impuso nuevas reglas para estas, en materia de composición y ciertas actividades. Esta ley reclama un análisis crítico sobre su alcance y significado y seguramente reclama una actualización, dado que su expedición se dio en un marco constitucional ya superado. Para abordar un análisis crítico de la ley 43 de 1990 es importante identificar los pilares de su estructura y estos pueden resumirse en: 1. El contador público y las formas de ejercicio profesional. 2. Marco normativo del ejercicio profesional 3. Gobierno de la profesión. 4. Código de ética profesional. La primera sección se integra por los artículos 1, 2, con excepción del parágrafo, 2, 3, 4, 11, 12 y 13. La segunda sección se refiere a normas que orientan el ejercicio profesional en los artículos 6, 7, 8, 9, 10. La sección tercera se refiere al gobierno de la profesión y se integra por los artículos 5 y 14 a 34 y la cuarta parte se refiere a comportamiento moral de los contadores públicos y se integra por el parágrafo segundo del artículo segundo y los artículos y 35 a 75. Esta clasificación temática permite identificar errores clasificatorios en la estructura técnica de la norma. DE LA PROFESIÓN DE CONTADOR PÚBLICO La primera sección determinada para efecto del análisis se refiere al contador público y su campo de acción, bajo el título "De la profesión de Contador Público". Aquí parece necesario resaltar que la regulación profesional ha tenido la tradición de referirse al profesional y no a la profesión, siempre se abordó el tema del revisor fiscal pero no el de la revisoría fiscal y en este texto la tradición se reedita al tratar sobre el contador público y no sobre la contaduría pública, con fuertes elementos de relación, pero que no pueden identificarse</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43377394" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d5bf9375e936aa13ad0a914ed833d19d" rel="nofollow" data-download="{"attachment_id":63670720,"asset_id":43377394,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/63670720/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="9036768" href="https://independent.academia.edu/RafaelFranco238">Rafael Franco</a><script data-card-contents-for-user="9036768" type="text/json">{"id":9036768,"first_name":"Rafael","last_name":"Franco","domain_name":"independent","page_name":"RafaelFranco238","display_name":"Rafael Franco","profile_url":"https://independent.academia.edu/RafaelFranco238?f_ri=415286","photo":"https://0.academia-photos.com/9036768/2943991/10826023/s65_rafael.franco_ruiz.jpg"}</script></span></span></li><li class="js-paper-rank-work_43377394 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="43377394"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 43377394, container: ".js-paper-rank-work_43377394", }); 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Durante varios años representantes de diferentes agremiaciones, incluidas las más antagónicas discutieron el asunto y fueron construyendo un proyecto con acercamientos políticos y poco académicos, con una gran virtud y es que las discusiones se llevaron a las bases profesionales, creando ambientes constructivos de reflexión y análisis que concluyeron en un texto ecléctico en lo conceptual y parcialmente unificador en lo gremial. Ese texto de convergencia terminó estructurado en un nuevo estatuto del ejercicio profesional (República de Colombia, 1990). La ley 43 de 1990 reformó el estatuto de la profesión contable, mantuvo al Revisor Fiscal excluido de los casos en que la dependencia laboral impide dar fe pública, catalogó la Revisoría Fiscal como una actividad relacionada con la ciencia contable en general y conservó el régimen aplicable a las sociedades de contadores públicos, aunque impuso nuevas reglas para estas, en materia de composición y ciertas actividades. Esta ley reclama un análisis crítico sobre su alcance y significado y seguramente reclama una actualización, dado que su expedición se dio en un marco constitucional ya superado. Para abordar un análisis crítico de la ley 43 de 1990 es importante identificar los pilares de su estructura y estos pueden resumirse en: 1. El contador público y las formas de ejercicio profesional. 2. Marco normativo del ejercicio profesional 3. Gobierno de la profesión. 4. Código de ética profesional. La primera sección se integra por los artículos 1, 2, con excepción del parágrafo, 2, 3, 4, 11, 12 y 13. La segunda sección se refiere a normas que orientan el ejercicio profesional en los artículos 6, 7, 8, 9, 10. La sección tercera se refiere al gobierno de la profesión y se integra por los artículos 5 y 14 a 34 y la cuarta parte se refiere a comportamiento moral de los contadores públicos y se integra por el parágrafo segundo del artículo segundo y los artículos y 35 a 75. Esta clasificación temática permite identificar errores clasificatorios en la estructura técnica de la norma. DE LA PROFESIÓN DE CONTADOR PÚBLICO La primera sección determinada para efecto del análisis se refiere al contador público y su campo de acción, bajo el título \"De la profesión de Contador Público\". Aquí parece necesario resaltar que la regulación profesional ha tenido la tradición de referirse al profesional y no a la profesión, siempre se abordó el tema del revisor fiscal pero no el de la revisoría fiscal y en este texto la tradición se reedita al tratar sobre el contador público y no sobre la contaduría pública, con fuertes elementos de relación, pero que no pueden identificarse","downloadable_attachments":[{"id":63670720,"asset_id":43377394,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":9036768,"first_name":"Rafael","last_name":"Franco","domain_name":"independent","page_name":"RafaelFranco238","display_name":"Rafael Franco","profile_url":"https://independent.academia.edu/RafaelFranco238?f_ri=415286","photo":"https://0.academia-photos.com/9036768/2943991/10826023/s65_rafael.franco_ruiz.jpg"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_37370829" data-work_id="37370829" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/37370829/Contabilidad_Para_No_Contables_3a_Ed_Wayne_Label_pdf">Contabilidad Para No Contables (3a. Ed.) 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itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/42139182/Notas_Fiscales_Marzo_2020">Notas Fiscales Marzo 2020</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Revista notas Fiscales Marzo 2020</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/42139182" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="9661d3d3f11664828cd29480941c79e1" rel="nofollow" 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itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/35288624/AN%C3%81LISIS_DE_CARTERA_SJ">ANÁLISIS DE CARTERA.SJ</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">BUCARAMANGA, SANTANDER 2017 TABLA DE CONTENIDO INTRODUCCIÓN………………………………………..…………………… JUSTIFICACIÓN……………………………………………………………… OBJETIVOS…………………………………………………………………… DETERIORO DE CUENTAS POR COBRAR…….…………………………………………………. PROVISION DE... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_35288624" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">BUCARAMANGA, SANTANDER 2017 TABLA DE CONTENIDO INTRODUCCIÓN………………………………………..…………………… JUSTIFICACIÓN……………………………………………………………… OBJETIVOS…………………………………………………………………… DETERIORO DE CUENTAS POR COBRAR…….…………………………………………………. PROVISION DE CARTERA……………………………………………………………………. NIIF 9 SECCIÓN 11………………………………………………………………………………. NIIF 59……….……………………………………………………………………… NIIF 3………………………………………………………………………………… NIIF 9……………………………………………………………………………… DETERIORO VS PROVISIÓN…………………………………………………………………… CÓMO SE ENLAZA LA CARTERA CON LOS INSTRUMENTOS FINANCIEROS…………………………. EJEMPLOS…………………………………………………………………… CONCLUSIONES…………………………………………………………… BIBLIOGRAFÍA 1. valor futuro: corresponde al saldo actual en cartera de la factura. 2. I (interés): en un porcentaje que define la empresa en cada una de las facturas. 3. N (periodo): son los días en mora de cada factura. Ejemplo #1 LA EMPRESA K.C. TIENE UN SALDO EN CARTERA DE $1.000.000 CON 90 DÍAS DE MORA Y SE DETERMINÓ QUE LA CARTERA DEBÍA DETERIORARSE EN UN 2.0%. Es decir que si se aplica la fórmula del deterioro de cartera : Ejemplo #2 LA EMPRESA JJP S.A TIENE LOS SIGUIENTES VALORES DE CARTERA VENCIDA A 31 DE DICIEMBRE DE 2015: FACT VENCIMI CLIENTE VALOR DIAS % PROVISIÓN URA ENTO MORA GENERAL 1587 04-ENE-2014</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/35288624" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="f5eae827bfa540f89ea53f31bd13add9" rel="nofollow" data-download="{"attachment_id":55148900,"asset_id":35288624,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/55148900/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="65854878" href="https://independent.academia.edu/ShariJaimePati%C3%B1o">Shari Jaime Patiño</a><script data-card-contents-for-user="65854878" type="text/json">{"id":65854878,"first_name":"Shari","last_name":"Jaime Patiño","domain_name":"independent","page_name":"ShariJaimePatiño","display_name":"Shari Jaime Patiño","profile_url":"https://independent.academia.edu/ShariJaimePati%C3%B1o?f_ri=415286","photo":"https://0.academia-photos.com/65854878/17857336/18419179/s65_shari.jaime_pati_o.jpg"}</script></span></span></li><li class="js-paper-rank-work_35288624 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="35288624"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 35288624, container: ".js-paper-rank-work_35288624", }); 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PROVISION DE CARTERA……………………………………………………………………. NIIF 9 SECCIÓN 11………………………………………………………………………………. NIIF 59……….……………………………………………………………………… NIIF 3………………………………………………………………………………… NIIF 9……………………………………………………………………………… DETERIORO VS PROVISIÓN…………………………………………………………………… CÓMO SE ENLAZA LA CARTERA CON LOS INSTRUMENTOS FINANCIEROS…………………………. EJEMPLOS…………………………………………………………………… CONCLUSIONES…………………………………………………………… BIBLIOGRAFÍA 1. valor futuro: corresponde al saldo actual en cartera de la factura. 2. I (interés): en un porcentaje que define la empresa en cada una de las facturas. 3. N (periodo): son los días en mora de cada factura. Ejemplo #1 LA EMPRESA K.C. TIENE UN SALDO EN CARTERA DE $1.000.000 CON 90 DÍAS DE MORA Y SE DETERMINÓ QUE LA CARTERA DEBÍA DETERIORARSE EN UN 2.0%. Es decir que si se aplica la fórmula del deterioro de cartera : Ejemplo #2 LA EMPRESA JJP S.A TIENE LOS SIGUIENTES VALORES DE CARTERA VENCIDA A 31 DE DICIEMBRE DE 2015: FACT VENCIMI CLIENTE VALOR DIAS % PROVISIÓN URA ENTO MORA GENERAL 1587 04-ENE-2014","downloadable_attachments":[{"id":55148900,"asset_id":35288624,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":65854878,"first_name":"Shari","last_name":"Jaime Patiño","domain_name":"independent","page_name":"ShariJaimePatiño","display_name":"Shari Jaime Patiño","profile_url":"https://independent.academia.edu/ShariJaimePati%C3%B1o?f_ri=415286","photo":"https://0.academia-photos.com/65854878/17857336/18419179/s65_shari.jaime_pati_o.jpg"}],"research_interests":[{"id":134254,"name":"Contabilidad Financiera","url":"https://www.academia.edu/Documents/in/Contabilidad_Financiera?f_ri=415286","nofollow":true},{"id":377201,"name":"Contabilidad, Finanzas Y Control 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href="https://www.academia.edu/10819684/SISTEMA_CONTABLE_ITALIANO_OPCI%C3%93N_PARA_INVERTIR_DE_MANERA_SEGURA_EN_LA_INDUSTRIA">SISTEMA CONTABLE ITALIANO, OPCIÓN PARA INVERTIR DE MANERA SEGURA EN LA INDUSTRIA</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Se puede emitir un juicio para invertir en Italia y esto depende del análisis del sistema contable del país, es decir, los factores internos y externos de este país, que conforman una estructura económica particular.</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/10819684" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li 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})();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43110368 coauthored" data-work_id="43110368" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/43110368/Prospectiva_del_desarrollo_de_competencias_para_los_profesionales_de_contadur%C3%ADa_p%C3%BAblica_desde_la_perspectiva_de_la_formaci%C3%B3n_por_ciclos_proped%C3%A9uticos">Prospectiva del desarrollo de competencias para los profesionales de contaduría pública desde la perspectiva de la formación por ciclos propedéuticos</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Prospectiva del desarrollo de competencias para los profesionales de contaduría pública desde la perspectiva de la formación por ciclos propedéuticos, es una apuesta escritural del grupo institucional EDUPRO y la Dirección de... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_43110368" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Prospectiva del desarrollo de competencias para los profesionales de contaduría pública desde la perspectiva de la formación por ciclos propedéuticos, es una apuesta escritural del grupo institucional EDUPRO y la Dirección de Investigación junto con la Editorial Universitaria San Mateo, para el uso de la prospectiva no solo como herramienta indispensable en tiempos de transformación productiva y social que afronta nuestro país. Sino, como un insumo principal que en alianza con la academia permite la formulación de planes y programas para el desarrollo local y regional.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/43110368" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ca3fd7918e00e1a31176f4814b75b43b" rel="nofollow" data-download="{"attachment_id":64096902,"asset_id":43110368,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/64096902/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="75653397" href="https://sanmateo.academia.edu/Editorial">Editorial Universitaria San Mateo</a><script data-card-contents-for-user="75653397" type="text/json">{"id":75653397,"first_name":"Editorial","last_name":"Universitaria San Mateo","domain_name":"sanmateo","page_name":"Editorial","display_name":"Editorial Universitaria San Mateo","profile_url":"https://sanmateo.academia.edu/Editorial?f_ri=415286","photo":"https://0.academia-photos.com/75653397/18935373/148099953/s65_editorial.universitaria_san_mateo.png"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-43110368">+1</span><div class="hidden js-additional-users-43110368"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://sanmateo.academia.edu/ALBERTOMORALESOSPINADocente">ALBERTO MORALES OSPINA (Docente)</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-43110368'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-43110368').html(); 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1.2. pur non essendo amministrazioni aggiudicatrici né imprese pubbliche, esercitano una o più attività tra quelle di cui agli articoli da 115 a 121 e operano in virtù di diritti speciali o esclusivi concessi loro dall'autorità competente; 2) parte III del presente codice, gli enti che svolgono una delle attività di cui all'allegato II ed aggiudicano una concessione per lo svolgimento di una di tali attività, quali: 2.1 le amministrazioni dello Stato, gli enti pubblici territoriali, gli organismi di diritto pubblico o le associazioni, unioni, consorzi, comunque denominati, costituiti da uno o più di tali soggetti; 2.2 le imprese pubbliche di cui alla lettera t) del presente comma; 2.3 gli enti diversi da quelli indicati nei punti 2.1 e 2.2, ma operanti sulla base di diritti speciali o esclusivi ai fini dell'esercizio di una o più delle attività di cui all'allegato II. gli enti cui sono stati conferiti diritti speciali o esclusivi mediante una procedura in cui sia stata assicurata adeguata pubblicità e in cui il conferimento di tali diritti si basi su criteri obiettivi non costituiscono "enti aggiudicatori" ai sensi del presente punto 2.3; f) "soggetti aggiudicatori", ai soli fini delle parti IV e V le amministrazioni aggiudicatrici di cui alla lettera a), gli enti aggiudicatori di cui alla lettera e) nonché i diversi soggetti pubblici o privati assegnatari dei fondi, di cui alle citate parti IV e V (1); g) "altri soggetti aggiudicatori", i soggetti privati tenuti all'osservanza delle disposizioni del presente codice; h) "joint venture", l'associazione tra due o più enti, finalizzata all'attuazione di un progetto o di una serie di progetti o di determinate intese di natura commerciale o finanziaria; i) "centrale di committenza", un'amministrazione aggiudicatrice o un ente aggiudicatore che forniscono attività di centralizzazione delle committenze e, se del caso, attività di committenza ausiliarie; l) "attività di centralizzazione delle committenze", le attività svolte su base permanente riguardanti: 1) l'acquisizione di forniture o servizi destinati a stazioni appaltanti; 2) l'aggiudicazione di appalti o la conclusione di accordi quadro per lavori, forniture o servizi destinati a stazioni appaltanti; m) "attività di committenza ausiliarie", le attività che consistono nella prestazione di supporto alle attività di committenza, in particolare nelle forme seguenti: 1) infrastrutture tecniche che consentano alle stazioni appaltanti di aggiudicare appalti pubblici o di concludere accordi quadro per lavori, forniture o servizi;</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/35137895" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="e445ffdf01413aa85ad84c756c0169a9" rel="nofollow" data-download="{"attachment_id":54999388,"asset_id":35137895,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/54999388/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1264295" href="https://uniba-it.academia.edu/LucaRPerfetti">Luca R Perfetti</a><script data-card-contents-for-user="1264295" type="text/json">{"id":1264295,"first_name":"Luca","last_name":"Perfetti","domain_name":"uniba-it","page_name":"LucaRPerfetti","display_name":"Luca R Perfetti","profile_url":"https://uniba-it.academia.edu/LucaRPerfetti?f_ri=415286","photo":"https://0.academia-photos.com/1264295/597675/2005782/s65_luca_r..perfetti.jpg"}</script></span></span></li><li class="js-paper-rank-work_35137895 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="35137895"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 35137895, container: ".js-paper-rank-work_35137895", }); 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No Brasil essas mudanças se deram com a... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_41078605" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">RESUMO Nos últimos anos, a Contabilidade Aplicada ao Setor Público vem passando por mudanças a fim de desenvolver uma linguagem única e comum a ser utilizada como uma estrutura contábil universal. No Brasil essas mudanças se deram com a publicação de normas pelo Conselho Federal de Contabilidade-CFC, dentre as quais, a NBCT SP 16 que estabelece as Demonstrações Contábeis a serem elaboradas e divulgadas pelos entes públicos. Esse trabalho tem por objetivo analisar as modificações das demonstrações contábeis aplicadas ao setor público, em relação a Lei 4.320 de 1964 e as NBC T 16.6/MCASP. Visando alcançar esse objetivo, foi realizado um estudo exploratório e bibliográfico. Para o desenvolvimento do tema, foi necessário abranger a história e evolução da Contabilidade Pública nos últimos tempos e os subsistemas que compõe esse ramo da contabilidade. Pode-se concluir que as mudanças trouxeram um maior nível de evidenciação contábil e transparência para a gestão pública, tanto pelas alterações nas estruturas dos demonstrativos que já integravam o conjunto das DCs quanto pela inclusão de novos demonstrativos. Palavras-Chave: Contabilidade pública. Processo de convergência. Demonstrações contábeis.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/41078605" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="2518b9790d72735546ac6be6a662da16" rel="nofollow" data-download="{"attachment_id":61344282,"asset_id":41078605,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/61344282/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="99452852" href="https://santaportal.academia.edu/ANDRESANCHEZACADEMIAEDU">ANDRE FELIPE DE C A R V A L H O SANCHEZ</a><script data-card-contents-for-user="99452852" type="text/json">{"id":99452852,"first_name":"ANDRE FELIPE DE","last_name":"SANCHEZ","domain_name":"santaportal","page_name":"ANDRESANCHEZACADEMIAEDU","display_name":"ANDRE FELIPE DE C A R V A L H O SANCHEZ","profile_url":"https://santaportal.academia.edu/ANDRESANCHEZACADEMIAEDU?f_ri=415286","photo":"https://0.academia-photos.com/99452852/26476591/25031997/s65_andre.sanchez.png"}</script></span></span></li><li class="js-paper-rank-work_41078605 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="41078605"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 41078605, container: ".js-paper-rank-work_41078605", }); 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$(".js-view-count[data-work-id=41078605]").text(description); $(".js-view-count-work_41078605").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_41078605").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="41078605"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">6</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="1073" rel="nofollow" href="https://www.academia.edu/Documents/in/Public_Management">Public Management</a>, <script data-card-contents-for-ri="1073" type="text/json">{"id":1073,"name":"Public Management","url":"https://www.academia.edu/Documents/in/Public_Management?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="119419" rel="nofollow" href="https://www.academia.edu/Documents/in/Administra%C3%A7%C3%A3o_P%C3%BAblica">Administração Pública</a>, <script data-card-contents-for-ri="119419" type="text/json">{"id":119419,"name":"Administração Pública","url":"https://www.academia.edu/Documents/in/Administra%C3%A7%C3%A3o_P%C3%BAblica?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="128893" rel="nofollow" href="https://www.academia.edu/Documents/in/Administracion">Administracion</a>, <script data-card-contents-for-ri="128893" type="text/json">{"id":128893,"name":"Administracion","url":"https://www.academia.edu/Documents/in/Administracion?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="319491" rel="nofollow" href="https://www.academia.edu/Documents/in/Contabilidade">Contabilidade</a><script data-card-contents-for-ri="319491" type="text/json">{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=41078605]'), work: {"id":41078605,"title":"UMA ANÁLISE DAS PRINCIPAIS MUDANÇAS NAS DEMONSTRAÇÕES CONTÁBEIS APLICADAS AO SETOR PÚBLICO","created_at":"2019-11-26T09:32:28.678-08:00","url":"https://www.academia.edu/41078605/UMA_AN%C3%81LISE_DAS_PRINCIPAIS_MUDAN%C3%87AS_NAS_DEMONSTRA%C3%87%C3%95ES_CONT%C3%81BEIS_APLICADAS_AO_SETOR_P%C3%9ABLICO?f_ri=415286","dom_id":"work_41078605","summary":"RESUMO Nos últimos anos, a Contabilidade Aplicada ao Setor Público vem passando por mudanças a fim de desenvolver uma linguagem única e comum a ser utilizada como uma estrutura contábil universal. No Brasil essas mudanças se deram com a publicação de normas pelo Conselho Federal de Contabilidade-CFC, dentre as quais, a NBCT SP 16 que estabelece as Demonstrações Contábeis a serem elaboradas e divulgadas pelos entes públicos. Esse trabalho tem por objetivo analisar as modificações das demonstrações contábeis aplicadas ao setor público, em relação a Lei 4.320 de 1964 e as NBC T 16.6/MCASP. Visando alcançar esse objetivo, foi realizado um estudo exploratório e bibliográfico. Para o desenvolvimento do tema, foi necessário abranger a história e evolução da Contabilidade Pública nos últimos tempos e os subsistemas que compõe esse ramo da contabilidade. Pode-se concluir que as mudanças trouxeram um maior nível de evidenciação contábil e transparência para a gestão pública, tanto pelas alterações nas estruturas dos demonstrativos que já integravam o conjunto das DCs quanto pela inclusão de novos demonstrativos. Palavras-Chave: Contabilidade pública. Processo de convergência. 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href="https://www.academia.edu/7951631/Actividad_2_de_Administracion_Financiera_unidad_3">Actividad 2 de Administracion Financiera unidad 3</a></div></div><div class="u-pb4x u-mt3x"></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/7951631" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d15d0c34e322e52f9906b88e65d2d3ef" rel="nofollow" data-download="{"attachment_id":34425895,"asset_id":7951631,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button 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class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Es un proceso en el cual se revisan los estados financieros de una empresa o cualquier otra persona jurídica (incluyendo gobiernos) en base a una serie de normas previamente establecidas que regulan las auditorias y cuyo resultado final... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_9098273" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Es un proceso en el cual se revisan los estados financieros de una empresa o cualquier otra persona jurídica (incluyendo gobiernos) en base a una serie de normas previamente establecidas que regulan las auditorias y cuyo resultado final es la emisión de un informe, en el que el auditor da a conocer su opinión sobre la situación financiera de la empresa, este proceso solo es posible llevarlo a cabo a través de un elemento llamado evidencia de auditoria, ya que el auditor hace su trabajo posterior a las operaciones de la empresa.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/9098273" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="a79ee50aa37db0fa5a4994da5e0fa815" rel="nofollow" data-download="{"attachment_id":35393147,"asset_id":9098273,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" 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Muñiz","profile_url":"https://independent.academia.edu/LuisEnriqueMu%C3%B1iz?f_ri=415286","photo":"https://0.academia-photos.com/20685435/5725648/6510822/s65_luis_enrique.mu_iz.jpg"}</script></span></span></li><li class="js-paper-rank-work_9098273 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="9098273"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 9098273, container: ".js-paper-rank-work_9098273", }); });</script></li><li class="js-percentile-work_9098273 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 9098273; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = 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estados financieros de una empresa o cualquier otra persona jurídica (incluyendo gobiernos) en base a una serie de normas previamente establecidas que regulan las auditorias y cuyo resultado final es la emisión de un informe, en el que el auditor da a conocer su opinión sobre la situación financiera de la empresa, este proceso solo es posible llevarlo a cabo a través de un elemento llamado evidencia de auditoria, ya que el auditor hace su trabajo posterior a las operaciones de la empresa.","downloadable_attachments":[{"id":35393147,"asset_id":9098273,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":20685435,"first_name":"Luis Enrique","last_name":"Muñiz","domain_name":"independent","page_name":"LuisEnriqueMuñiz","display_name":"Luis Enrique Muñiz","profile_url":"https://independent.academia.edu/LuisEnriqueMu%C3%B1iz?f_ri=415286","photo":"https://0.academia-photos.com/20685435/5725648/6510822/s65_luis_enrique.mu_iz.jpg"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_19674397" data-work_id="19674397" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/19674397/Proyecto_de_Investigaci%C3%B3n_Formativa_PIF_Iniciaci%C3%B3n_al_Estudio_de_las_Normas_Internacionales_de_Informaci%C3%B3n_Financiera">Proyecto de Investigación Formativa – PIF – Iniciación al Estudio de las Normas Internacionales de Información Financiera</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Mediante el presente trabajo de investigación se pretende abordar de forma breve las Normas Internacionales de Información Financiera, a modo de introducción a las mismas, de forma que el lector pueda interpretar el objeto a que hacen... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_19674397" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Mediante el presente trabajo de investigación se pretende abordar de forma breve las Normas<br />Internacionales de Información Financiera, a modo de introducción a las mismas, de forma que<br />el lector pueda interpretar el objeto a que hacen referencia las mimas y su implicación den la<br />económica nacional.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item 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href="https://www.academia.edu/Documents/in/Econom%C3%ADa">Economía</a>, <script data-card-contents-for-ri="56667" type="text/json">{"id":56667,"name":"Economía","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="273834" rel="nofollow" href="https://www.academia.edu/Documents/in/Administracion_de_Empresas">Administracion de Empresas</a>, <script data-card-contents-for-ri="273834" type="text/json">{"id":273834,"name":"Administracion de Empresas","url":"https://www.academia.edu/Documents/in/Administracion_de_Empresas?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a>, <script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria 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class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/39406114/Metodolog%C3%ADas_utilizadas_en_la_ense%C3%B1anza_de_contabilidad_internacional_una_propuesta">Metodologías utilizadas en la enseñanza de contabilidad internacional: una propuesta</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">This article shows an analysis of the basic training of students of the Faculty of Public Accounting regarding international norms having to do with financial information for SMES, both in public and private Universities in Barranquilla.... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_39406114" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">This article shows an analysis of the basic training of students of the Faculty of Public Accounting regarding international norms having to do with financial information for SMES, both in public and private Universities in Barranquilla. For this purpose, a deep analysis research project was designed based on primary, secondary, non-experimented and transversal sources. For this, semi-structured interviews, surveys and direct observation guides were used in a target population of both students and professors of Accounting from first to fourth semester at three universities, one public and two private. This project found that the International teaching method has not stablished a methodology for professors which they can base themselves on, so they conduct their courses based on their own experience. Most of these universities teach their classes using the traditional teaching method, and others carry out case studies, without knowing how far they should go in the training of the students and many times ignoring the IASB proposal. Active methodologies are suggested by means of Innovating Didactics by using IT.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/39406114" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ca74bca921fab189cdb560bb9bbbee00" rel="nofollow" data-download="{"attachment_id":59550593,"asset_id":39406114,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/59550593/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="116084970" href="https://independent.academia.edu/RevistaRiiepUnidadDeInvestigaci%C3%B3n">Revista Riiep Unidad De Investigación</a><script data-card-contents-for-user="116084970" type="text/json">{"id":116084970,"first_name":"Revista Riiep","last_name":"Unidad De Investigación","domain_name":"independent","page_name":"RevistaRiiepUnidadDeInvestigación","display_name":"Revista Riiep Unidad De Investigación","profile_url":"https://independent.academia.edu/RevistaRiiepUnidadDeInvestigaci%C3%B3n?f_ri=415286","photo":"https://0.academia-photos.com/116084970/28163753/26378938/s65_revista_riiep.unidad_de_investigaci_n.jpg"}</script></span></span></li><li class="js-paper-rank-work_39406114 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="39406114"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 39406114, container: ".js-paper-rank-work_39406114", }); 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Active methodologies are suggested by means of Innovating Didactics by using IT.","downloadable_attachments":[{"id":59550593,"asset_id":39406114,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":116084970,"first_name":"Revista Riiep","last_name":"Unidad De Investigación","domain_name":"independent","page_name":"RevistaRiiepUnidadDeInvestigación","display_name":"Revista Riiep Unidad De 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u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Los programas académicos de Instituciones de Educación Superior deben orientarse y ajustarse eventualmente a las demandas sociales y económicas del entono local, regional y mundial; es por ello que surge la necesidad de conocer los... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_75176100" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Los programas académicos de Instituciones de Educación Superior <br />deben orientarse y ajustarse eventualmente a las demandas sociales y <br />económicas del entono local, regional y mundial; es por ello que surge <br />la necesidad de conocer los fundamentos teóricos y epistemológicos que <br />los soportan, las principales disciplinas que los conforman, así como los <br />distintos los procesos históricos de desarrollo que han tenido hasta llegar <br />a la actualidad. De igual manera se requiere comprender la dinámica del <br />territorio y las tendencias de frontera que van a determinar el camino del <br />quehacer de los programas en los años venideros. <br />Este libro resultado de investigación, permite además de hacer una <br />revisión general de los fundamentos teóricos y epistemológicos de los <br />Programas de cada Programa, establecer aquellos elementos diferenciadores <br />que hacen pertinente y único la oferta proporcionada por la Corporación <br />Universitaria del Caribe - CECAR. Para ello los autores compararon distintos <br />programas en el orden nacional, analizaron el desempeño de los egresados <br />en el entorno y la preponderancia del programa en el desarrollo regional.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/75176100" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ae7adbf46d8d2235d8f54a57eff1e2a6" rel="nofollow" data-download="{"attachment_id":83051102,"asset_id":75176100,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/83051102/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="215494826" href="https://cecar.academia.edu/EditorialCECAR">Editorial CECAR</a><script data-card-contents-for-user="215494826" type="text/json">{"id":215494826,"first_name":"Editorial","last_name":"CECAR","domain_name":"cecar","page_name":"EditorialCECAR","display_name":"Editorial CECAR","profile_url":"https://cecar.academia.edu/EditorialCECAR?f_ri=415286","photo":"https://0.academia-photos.com/215494826/74051334/63084876/s65_editorial.cecar.jpg"}</script></span></span></li><li class="js-paper-rank-work_75176100 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="75176100"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 75176100, container: ".js-paper-rank-work_75176100", }); 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$(".js-view-count[data-work-id=75176100]").text(description); $(".js-view-count-work_75176100").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_75176100").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="75176100"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">8</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="49837" rel="nofollow" href="https://www.academia.edu/Documents/in/Historia">Historia</a>, <script data-card-contents-for-ri="49837" type="text/json">{"id":49837,"name":"Historia","url":"https://www.academia.edu/Documents/in/Historia?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="257674" rel="nofollow" href="https://www.academia.edu/Documents/in/Contabilidad">Contabilidad</a>, <script data-card-contents-for-ri="257674" type="text/json">{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="339822" rel="nofollow" href="https://www.academia.edu/Documents/in/Acreditacion">Acreditación</a>, <script data-card-contents-for-ri="339822" type="text/json">{"id":339822,"name":"Acreditación","url":"https://www.academia.edu/Documents/in/Acreditacion?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=75176100]'), work: {"id":75176100,"title":"Enfoques, Teorías y Perspectivas de la Contaduría Pública y sus Programas Académicos","created_at":"2022-04-01T12:19:26.070-07:00","url":"https://www.academia.edu/75176100/Enfoques_Teor%C3%ADas_y_Perspectivas_de_la_Contadur%C3%ADa_P%C3%BAblica_y_sus_Programas_Acad%C3%A9micos?f_ri=415286","dom_id":"work_75176100","summary":"Los programas académicos de Instituciones de Educación Superior \r\ndeben orientarse y ajustarse eventualmente a las demandas sociales y \r\neconómicas del entono local, regional y mundial; es por ello que surge \r\nla necesidad de conocer los fundamentos teóricos y epistemológicos que \r\nlos soportan, las principales disciplinas que los conforman, así como los \r\ndistintos los procesos históricos de desarrollo que han tenido hasta llegar \r\na la actualidad. De igual manera se requiere comprender la dinámica del \r\nterritorio y las tendencias de frontera que van a determinar el camino del \r\nquehacer de los programas en los años venideros.\r\nEste libro resultado de investigación, permite además de hacer una \r\nrevisión general de los fundamentos teóricos y epistemológicos de los \r\nProgramas de cada Programa, establecer aquellos elementos diferenciadores \r\nque hacen pertinente y único la oferta proporcionada por la Corporación \r\nUniversitaria del Caribe - CECAR. Para ello los autores compararon distintos \r\nprogramas en el orden nacional, analizaron el desempeño de los egresados \r\nen el entorno y la preponderancia del programa en el desarrollo regional.","downloadable_attachments":[{"id":83051102,"asset_id":75176100,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":215494826,"first_name":"Editorial","last_name":"CECAR","domain_name":"cecar","page_name":"EditorialCECAR","display_name":"Editorial CECAR","profile_url":"https://cecar.academia.edu/EditorialCECAR?f_ri=415286","photo":"https://0.academia-photos.com/215494826/74051334/63084876/s65_editorial.cecar.jpg"}],"research_interests":[{"id":49837,"name":"Historia","url":"https://www.academia.edu/Documents/in/Historia?f_ri=415286","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286","nofollow":true},{"id":339822,"name":"Acreditación","url":"https://www.academia.edu/Documents/in/Acreditacion?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true},{"id":870173,"name":"Registro","url":"https://www.academia.edu/Documents/in/Registro?f_ri=415286"},{"id":954251,"name":"Tendencias","url":"https://www.academia.edu/Documents/in/Tendencias?f_ri=415286"},{"id":2376873,"name":"Programas De Estudio","url":"https://www.academia.edu/Documents/in/Programas_De_Estudio-1?f_ri=415286"},{"id":4104319,"name":"Factor Identitario","url":"https://www.academia.edu/Documents/in/Factor_Identitario?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_33860016" data-work_id="33860016" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/33860016/TRABAJO_DE_CONTABILIDAD">TRABAJO DE CONTABILIDAD</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">contabilidad</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/33860016" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="0d2e0c1b3a1ae8c90acaece597759881" rel="nofollow" data-download="{"attachment_id":53839323,"asset_id":33860016,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/53839323/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="66379381" href="https://independent.academia.edu/JeimyBola%C3%B1os">Jeimy Bolaños</a><script data-card-contents-for-user="66379381" type="text/json">{"id":66379381,"first_name":"Jeimy","last_name":"Bolaños","domain_name":"independent","page_name":"JeimyBolaños","display_name":"Jeimy Bolaños","profile_url":"https://independent.academia.edu/JeimyBola%C3%B1os?f_ri=415286","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_33860016 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="33860016"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 33860016, container: ".js-paper-rank-work_33860016", }); 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$(".js-view-count[data-work-id=33860016]").text(description); $(".js-view-count-work_33860016").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_33860016").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="33860016"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i></div><span class="InlineList-item-text u-textTruncate u-pl6x"><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=33860016]'), work: {"id":33860016,"title":"TRABAJO DE CONTABILIDAD","created_at":"2017-07-12T10:06:08.751-07:00","url":"https://www.academia.edu/33860016/TRABAJO_DE_CONTABILIDAD?f_ri=415286","dom_id":"work_33860016","summary":"contabilidad ","downloadable_attachments":[{"id":53839323,"asset_id":33860016,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":66379381,"first_name":"Jeimy","last_name":"Bolaños","domain_name":"independent","page_name":"JeimyBolaños","display_name":"Jeimy Bolaños","profile_url":"https://independent.academia.edu/JeimyBola%C3%B1os?f_ri=415286","photo":"/images/s65_no_pic.png"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_31886254" data-work_id="31886254" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/31886254/ENSE%C3%91ANZA_DE_LA_CONTABILIDAD_AMBIENTES_DE_APRENDIZAJE_pdf">ENSEÑANZA DE LA CONTABILIDAD, AMBIENTES DE APRENDIZAJE.pdf</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Los profesionales del área contable cada vez legitiman, que los procesos de formación tienen un enfoque preponderantemente tecnico instrumental, basados en que la educación es un medio direccionado a los requerimientos de los entes... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_31886254" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Los profesionales del área contable cada vez legitiman, que los procesos de formación tienen un enfoque preponderantemente tecnico instrumental, basados en que la educación es un medio direccionado a los requerimientos de los entes económicos (Escobar, 2014); se ha quedado en un proceso mecánico y repetitivo, Cruz (Escobar,2014) indica que el contador público es un “sujeto que no indaga, -o lo hace de forma precaria-, sobre las relaciones de causa y efecto que moderan y modelan su realidad, en la cual éste lleva a cabo su acción profesional”(p.5).<br /><br />Sumado a ello fuertes cambios normativos han impactado el quehacer contable, en especial el proceso de convergencia de las normas internacionales de contabilidad  (NIIF), en donde los profesionales contables y aquellos que trabajan en ésta área  se les dificulta “la comprensión y adaptación de las nuevas tendencias y corrientes que surgen de esta disciplina” (Marulanda, Piedrahíta, & Quintero, 2011; p.17)  tienen una carencia de pensamiento crítico, situación que ha dificultado el proceso de comprensión de ésta normatividad.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/31886254" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="091009c52c3cfc885ee4e5ea518de7ec" rel="nofollow" data-download="{"attachment_id":52171794,"asset_id":31886254,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/52171794/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="35094222" href="https://independent.academia.edu/KARENNATALIACASTILLOPRADA">KAREN NATALIA CASTILLO PRADA</a><script data-card-contents-for-user="35094222" type="text/json">{"id":35094222,"first_name":"KAREN NATALIA","last_name":"CASTILLO PRADA","domain_name":"independent","page_name":"KARENNATALIACASTILLOPRADA","display_name":"KAREN NATALIA CASTILLO PRADA","profile_url":"https://independent.academia.edu/KARENNATALIACASTILLOPRADA?f_ri=415286","photo":"https://0.academia-photos.com/35094222/10606771/23655308/s65_karen_natalia.castillo_prada.jpg"}</script></span></span></li><li class="js-paper-rank-work_31886254 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="31886254"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 31886254, container: ".js-paper-rank-work_31886254", }); 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No sólo son depositarios de información básica, sino que deben operar con ella de modo eficiente. Sean muchos o pocos datos, muchos o pocos ejercicios contables, se trata... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_12631102" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Los registros contables en cuanto al manejo de datos son enormes. No sólo son depositarios de información básica, sino que deben operar con ella de modo eficiente. Sean muchos o pocos datos, muchos o pocos ejercicios contables, se trata de un gran volu m en de o p eraci o nes de múltiples orígenes. 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El propósito es identificar determinantes o variables estratégicas de control para la prevención del riesgo para el lavado de activos y financiación del... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_9727575" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El estudio se ubica en el campo del conocimiento de la administración del riesgo. El propósito es identificar determinantes o variables estratégicas de control para la prevención del riesgo para el lavado de activos y financiación del terrorismo LA/FT en el sector real. Se plantean tres variables explicativas: condiciones del entorno, aliados estratégicos y administración. La investigación es cualitativa, descriptiva, se basa en un estudio de caso con la implementación del sistema de administración del riesgo LA/FT, SARLAFT, en una gran empresa del sector real en Colombia.  La prevención del riesgo LA/FT protege a las organizaciones contra el riesgo legal y reputacional, a la vez que conduce a la apropiación de herramientas administrativas y de gestión alineadas con las condiciones del entorno y de sus aliados estratégicos; factores determinantes y correlacionados que definen condiciones de seguridad.  El blindaje contra el riesgo de LA/FT disminuye el grado de incertidumbre en el desarrollo de actividades empresariales, dado que induce condiciones de transparencia, seguridad y control permanente, asociadas a cada uno de los sujetos vinculados, que en últimas dan garantía de sostenibilidad.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/9727575" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="a077d18809f16850f275b4855ffa191f" rel="nofollow" data-download="{"attachment_id":35913592,"asset_id":9727575,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/35913592/download_file?st=MTc0MDkyNTYxNyw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="15373809" href="https://eafit.academia.edu/ADMinisterEscueladeAdministraci%C3%B3n">AD-Minister (Journal)</a><script data-card-contents-for-user="15373809" type="text/json">{"id":15373809,"first_name":"AD-Minister","last_name":"(Journal)","domain_name":"eafit","page_name":"ADMinisterEscueladeAdministración","display_name":"AD-Minister (Journal)","profile_url":"https://eafit.academia.edu/ADMinisterEscueladeAdministraci%C3%B3n?f_ri=415286","photo":"https://0.academia-photos.com/15373809/4149182/10933628/s65_revista_ad-minister.escuela_de_administraci_n.png"}</script></span></span><span class="u-displayInlineBlock InlineList-item-text"> and <span class="u-textDecorationUnderline u-clickable InlineList-item-text js-work-more-authors-9727575">+1</span><div class="hidden js-additional-users-9727575"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://uptc.academia.edu/IneliaMedinaSandoval">Inelia Medina Sandoval</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-9727575'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-9727575').html(); 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El blindaje contra el riesgo de LA/FT disminuye el grado de incertidumbre en el desarrollo de actividades empresariales, dado que induce condiciones de transparencia, seguridad y control permanente, asociadas a cada uno de los sujetos vinculados, que en últimas dan garantía de sostenibilidad.","downloadable_attachments":[{"id":35913592,"asset_id":9727575,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":15373809,"first_name":"AD-Minister","last_name":"(Journal)","domain_name":"eafit","page_name":"ADMinisterEscueladeAdministración","display_name":"AD-Minister (Journal)","profile_url":"https://eafit.academia.edu/ADMinisterEscueladeAdministraci%C3%B3n?f_ri=415286","photo":"https://0.academia-photos.com/15373809/4149182/10933628/s65_revista_ad-minister.escuela_de_administraci_n.png"},{"id":67715634,"first_name":"Inelia","last_name":"Medina Sandoval","domain_name":"uptc","page_name":"IneliaMedinaSandoval","display_name":"Inelia Medina Sandoval","profile_url":"https://uptc.academia.edu/IneliaMedinaSandoval?f_ri=415286","photo":"https://0.academia-photos.com/67715634/17606950/17662341/s65_inelia.medina_sandoval.jpg"}],"research_interests":[{"id":38,"name":"Management","url":"https://www.academia.edu/Documents/in/Management?f_ri=415286","nofollow":true},{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=415286","nofollow":true},{"id":3492,"name":"Financial Accounting","url":"https://www.academia.edu/Documents/in/Financial_Accounting-2?f_ri=415286","nofollow":true},{"id":9353,"name":"Money Laundering","url":"https://www.academia.edu/Documents/in/Money_Laundering?f_ri=415286","nofollow":true},{"id":12061,"name":"Risk Management","url":"https://www.academia.edu/Documents/in/Risk_Management?f_ri=415286"},{"id":15181,"name":"Anti-money laundering","url":"https://www.academia.edu/Documents/in/Anti-money_laundering?f_ri=415286"},{"id":131247,"name":"Corruption, Anti-Money Laundering, Criminal Organizations","url":"https://www.academia.edu/Documents/in/Corruption_Anti-Money_Laundering_Criminal_Organizations?f_ri=415286"},{"id":191169,"name":"Anti money laundering and Terrorist Financing","url":"https://www.academia.edu/Documents/in/Anti_money_laundering_and_Terrorist_Financing?f_ri=415286"},{"id":226916,"name":"Money Laundering and Suspicious Activity Reporting in Financial Sector","url":"https://www.academia.edu/Documents/in/Money_Laundering_and_Suspicious_Activity_Reporting_in_Financial_Sector?f_ri=415286"},{"id":337264,"name":"Economic Crime, Money Laundering, Corruption","url":"https://www.academia.edu/Documents/in/Economic_Crime_Money_Laundering_Corruption?f_ri=415286"},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":952725,"name":"Terrorist Financing Methods","url":"https://www.academia.edu/Documents/in/Terrorist_Financing_Methods?f_ri=415286"},{"id":1309082,"name":"Challenges to Internal Security Through Communication Networks, Role of Media and Social Networking Sites In Internal Security Challenges, Basics of Cyber Security; Money-laundering and Its Prevention","url":"https://www.academia.edu/Documents/in/Challenges_to_Internal_Security_Through_Communication_Networks_Role_of_Media_and_Social_Networking_?f_ri=415286"},{"id":1496392,"name":"Programa Anti Lavado de Activos","url":"https://www.academia.edu/Documents/in/Programa_Anti_Lavado_de_Activos?f_ri=415286"},{"id":1538212,"name":"Lavado de Dinero y Otros Activos","url":"https://www.academia.edu/Documents/in/Lavado_de_Dinero_y_Otros_Activos?f_ri=415286"},{"id":1713331,"name":"Administración del riesgo","url":"https://www.academia.edu/Documents/in/Administraci%C3%B3n_del_riesgo?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_38286018" data-work_id="38286018" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/38286018/Debilidades_y_fortalezas_del_plan_de_estudios_del_programa_de_contadur%C3%ADa_p%C3%BAblica_de_la_Universidad_de_Antioquia_Seccional_Oriente_respecto_de_las_necesidades_actuales_de_sus_egresados">Debilidades y fortalezas del plan de estudios del programa de contaduría pública de la Universidad de Antioquia (Seccional Oriente) respecto de las necesidades actuales de sus egresados</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Resumen: El plan de estudios del programa de Contaduría Pública (Seccional Oriente) de la Universidad de Antioquia, concebido como uno de los más completos a nivel nacional, en términos generales, deja percepciones positivas, respecto... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38286018" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br /> El plan de estudios del programa de Contaduría Pública (Seccional Oriente) de la Universidad de Antioquia, concebido como uno de los más completos a nivel nacional, en términos generales, deja  percepciones positivas, respecto de la relación, formación y necesidades del campo de acción, lo cual se corrobora con la aplicación de la encuesta dirigida a egresados de las tres últimas cohortes. Explícitamente, se identificaron las debilidades y fortalezas del plan de estudios del programa ya mencionado. Pues bien, los egresados consideran que este es un programa interdisciplinario y completo respecto de otras instituciones de educación superior, que brinda excelente formación ética a los estudiantes y habilidades para que estos analicen situaciones y resuelvan problemas, además de otras que serán profundizadas a lo largo del artículo de investigación. Al mismo tiempo, el lector podrá encontrar una amplia explicación de la conformación del currículo, un esquema anexo que sintetiza el mismo, y una aproximación al concepto de competencias, de vital importancia en el mercado globalizado vivido en la actualidad.<br /><br />Abstract:<br /> The Universidad de Antioquia (Oriente campus) Public Accounting program curriculum, known, in general terms, as one of the most complete curricula at national level, has positive conceptions regarding relationships, training and needs from the scope, which corroborates with the interview addressed directed to graduates of the three last cohorts. This Program curriculum weaknesses and strengthens were explicitly identified. Well, graduates consider that this is an interdisciplinary and complete program concerning other higher education institutions; it provides excellent ethics training and skills for students to analyze situations and address issues, and other skills that will be deepened through this investigation article. At the same time, readers will find a wide explanation of the curriculum constitution, an attached scheme that synthesize it, and an approximation to the competences concept, vitally important in the current globalized market.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/38286018" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="ab92737c7de0128b829feac85c8efd23" rel="nofollow" data-download="{"attachment_id":58332381,"asset_id":38286018,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/58332381/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="101667508" href="https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia">Contaduria Universidad de Antioquia</a><script data-card-contents-for-user="101667508" type="text/json">{"id":101667508,"first_name":"Contaduria","last_name":"Universidad de Antioquia","domain_name":"udea","page_name":"RevistaContaduriaUniversidaddeAntioquia","display_name":"Contaduria Universidad de Antioquia","profile_url":"https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia?f_ri=415286","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}</script></span></span></li><li class="js-paper-rank-work_38286018 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38286018"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38286018, container: ".js-paper-rank-work_38286018", }); });</script></li><li class="js-percentile-work_38286018 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 38286018; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_38286018"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_38286018 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="38286018"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 38286018; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=38286018]").text(description); $(".js-view-count-work_38286018").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38286018").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="38286018"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">15</a>  </div><span class="InlineList-item-text u-textTruncate u-pl10x"><a class="InlineList-item-text" data-has-card-for-ri="13479" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting_Education">Accounting Education</a>, <script data-card-contents-for-ri="13479" type="text/json">{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="44057" rel="nofollow" href="https://www.academia.edu/Documents/in/Curriculum">Curriculum</a>, <script data-card-contents-for-ri="44057" type="text/json">{"id":44057,"name":"Curriculum","url":"https://www.academia.edu/Documents/in/Curriculum?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="186955" rel="nofollow" href="https://www.academia.edu/Documents/in/Competencias">Competencias</a>, <script data-card-contents-for-ri="186955" type="text/json">{"id":186955,"name":"Competencias","url":"https://www.academia.edu/Documents/in/Competencias?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="211295" rel="nofollow" href="https://www.academia.edu/Documents/in/Estudios">Estudios</a><script data-card-contents-for-ri="211295" type="text/json">{"id":211295,"name":"Estudios","url":"https://www.academia.edu/Documents/in/Estudios?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38286018]'), work: {"id":38286018,"title":"Debilidades y fortalezas del plan de estudios del programa de contaduría pública de la Universidad de Antioquia (Seccional Oriente) respecto de las necesidades actuales de sus egresados","created_at":"2019-02-04T14:04:09.345-08:00","url":"https://www.academia.edu/38286018/Debilidades_y_fortalezas_del_plan_de_estudios_del_programa_de_contadur%C3%ADa_p%C3%BAblica_de_la_Universidad_de_Antioquia_Seccional_Oriente_respecto_de_las_necesidades_actuales_de_sus_egresados?f_ri=415286","dom_id":"work_38286018","summary":"Resumen:\n El plan de estudios del programa de Contaduría Pública (Seccional Oriente) de la Universidad de Antioquia, concebido como uno de los más completos a nivel nacional, en términos generales, deja percepciones positivas, respecto de la relación, formación y necesidades del campo de acción, lo cual se corrobora con la aplicación de la encuesta dirigida a egresados de las tres últimas cohortes. Explícitamente, se identificaron las debilidades y fortalezas del plan de estudios del programa ya mencionado. Pues bien, los egresados consideran que este es un programa interdisciplinario y completo respecto de otras instituciones de educación superior, que brinda excelente formación ética a los estudiantes y habilidades para que estos analicen situaciones y resuelvan problemas, además de otras que serán profundizadas a lo largo del artículo de investigación. Al mismo tiempo, el lector podrá encontrar una amplia explicación de la conformación del currículo, un esquema anexo que sintetiza el mismo, y una aproximación al concepto de competencias, de vital importancia en el mercado globalizado vivido en la actualidad.\n\nAbstract:\n The Universidad de Antioquia (Oriente campus) Public Accounting program curriculum, known, in general terms, as one of the most complete curricula at national level, has positive conceptions regarding relationships, training and needs from the scope, which corroborates with the interview addressed directed to graduates of the three last cohorts. This Program curriculum weaknesses and strengthens were explicitly identified. Well, graduates consider that this is an interdisciplinary and complete program concerning other higher education institutions; it provides excellent ethics training and skills for students to analyze situations and address issues, and other skills that will be deepened through this investigation article. At the same time, readers will find a wide explanation of the curriculum constitution, an attached scheme that synthesize it, and an approximation to the competences concept, vitally important in the current globalized market.","downloadable_attachments":[{"id":58332381,"asset_id":38286018,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":101667508,"first_name":"Contaduria","last_name":"Universidad de Antioquia","domain_name":"udea","page_name":"RevistaContaduriaUniversidaddeAntioquia","display_name":"Contaduria Universidad de Antioquia","profile_url":"https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia?f_ri=415286","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true},{"id":44057,"name":"Curriculum","url":"https://www.academia.edu/Documents/in/Curriculum?f_ri=415286","nofollow":true},{"id":186955,"name":"Competencias","url":"https://www.academia.edu/Documents/in/Competencias?f_ri=415286","nofollow":true},{"id":211295,"name":"Estudios","url":"https://www.academia.edu/Documents/in/Estudios?f_ri=415286","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286"},{"id":348182,"name":"Competencies","url":"https://www.academia.edu/Documents/in/Competencies?f_ri=415286"},{"id":378753,"name":"CURRICULO","url":"https://www.academia.edu/Documents/in/CURRICULO?f_ri=415286"},{"id":398507,"name":"Accountants","url":"https://www.academia.edu/Documents/in/Accountants?f_ri=415286"},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=415286"},{"id":1119807,"name":"Plan De Estudios","url":"https://www.academia.edu/Documents/in/Plan_De_Estudios?f_ri=415286"},{"id":1443326,"name":"Course of Study","url":"https://www.academia.edu/Documents/in/Course_of_Study?f_ri=415286"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=415286"},{"id":2039383,"name":"Educación Contable","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n_Contable?f_ri=415286"},{"id":2535858,"name":"Debilidades","url":"https://www.academia.edu/Documents/in/Debilidades?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_9336860" data-work_id="9336860" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/9336860/La_educaci%C3%B3n_contable_estrategia_fundamental_para_la_apropiaci%C3%B3n_del_c%C3%B3digo_de_%C3%A9tica">La educación contable: estrategia fundamental para la apropiación del código de ética</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y profesionales de la sociedad y el Estado? El presente documento surge del interés de participar en la discusión ética en... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_9336860" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y profesionales de la sociedad y el Estado?<br />El presente documento surge del interés de participar en la discusión ética en las ciencias administrativas, económicas y en particular, en la contabilidad. Así, el objetivo de este trabajo se centra en señalar la importancia de la reflexión filosófica en la formación del Contador Público, de tal modo que posibilite en mayor medida un ejercicio profesional ético.  <br />Esta reflexión se enfoca desde un punto de vista filosófico que permite identificar las contradicciones vitales y profesionales que enfrentan los hombres y mujeres de hoy y que, en el caso contable, hace que los contadores enfrenten obstáculos para apropiarse y ejecutar el código de ética.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/9336860" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="bbbf90314dff21a4d05d37eb051bd3e1" rel="nofollow" data-download="{"attachment_id":35593996,"asset_id":9336860,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/35593996/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="21434879" href="https://javerianacali.academia.edu/JuliethOspinaDelgado">Julieth Ospina-Delgado</a><script data-card-contents-for-user="21434879" type="text/json">{"id":21434879,"first_name":"Julieth","last_name":"Ospina-Delgado","domain_name":"javerianacali","page_name":"JuliethOspinaDelgado","display_name":"Julieth Ospina-Delgado","profile_url":"https://javerianacali.academia.edu/JuliethOspinaDelgado?f_ri=415286","photo":"https://0.academia-photos.com/21434879/6020086/6830634/s65_julieth.ospina-delgado.jpg"}</script></span></span></li><li class="js-paper-rank-work_9336860 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="9336860"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 9336860, container: ".js-paper-rank-work_9336860", }); });</script></li><li class="js-percentile-work_9336860 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 9336860; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_9336860"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_9336860 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="9336860"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 9336860; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=9336860]").text(description); $(".js-view-count-work_9336860").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_9336860").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="9336860"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">4</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="13479" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting_Education">Accounting Education</a>, <script data-card-contents-for-ri="13479" type="text/json">{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="51625" rel="nofollow" href="https://www.academia.edu/Documents/in/Educaci%C3%B3n">Educación</a>, <script data-card-contents-for-ri="51625" type="text/json">{"id":51625,"name":"Educación","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="82576" rel="nofollow" href="https://www.academia.edu/Documents/in/%C3%89tica_Profesional">Ética Profesional</a>, <script data-card-contents-for-ri="82576" type="text/json">{"id":82576,"name":"Ética Profesional","url":"https://www.academia.edu/Documents/in/%C3%89tica_Profesional?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=9336860]'), work: {"id":9336860,"title":"La educación contable: estrategia fundamental para la apropiación del código de ética","created_at":"2014-11-16T07:09:55.269-08:00","url":"https://www.academia.edu/9336860/La_educaci%C3%B3n_contable_estrategia_fundamental_para_la_apropiaci%C3%B3n_del_c%C3%B3digo_de_%C3%A9tica?f_ri=415286","dom_id":"work_9336860","summary":"¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y profesionales de la sociedad y el Estado?\nEl presente documento surge del interés de participar en la discusión ética en las ciencias administrativas, económicas y en particular, en la contabilidad. Así, el objetivo de este trabajo se centra en señalar la importancia de la reflexión filosófica en la formación del Contador Público, de tal modo que posibilite en mayor medida un ejercicio profesional ético. \nEsta reflexión se enfoca desde un punto de vista filosófico que permite identificar las contradicciones vitales y profesionales que enfrentan los hombres y mujeres de hoy y que, en el caso contable, hace que los contadores enfrenten obstáculos para apropiarse y ejecutar el código de ética.","downloadable_attachments":[{"id":35593996,"asset_id":9336860,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":21434879,"first_name":"Julieth","last_name":"Ospina-Delgado","domain_name":"javerianacali","page_name":"JuliethOspinaDelgado","display_name":"Julieth Ospina-Delgado","profile_url":"https://javerianacali.academia.edu/JuliethOspinaDelgado?f_ri=415286","photo":"https://0.academia-photos.com/21434879/6020086/6830634/s65_julieth.ospina-delgado.jpg"}],"research_interests":[{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true},{"id":51625,"name":"Educación","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n?f_ri=415286","nofollow":true},{"id":82576,"name":"Ética Profesional","url":"https://www.academia.edu/Documents/in/%C3%89tica_Profesional?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_13377827" data-work_id="13377827" itemscope="itemscope" 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})();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_39976065" data-work_id="39976065" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/39976065/Competencias_de_administraci%C3%B3n_Comparaci%C3%B3n_de_la_perspectiva_estudiantil_gerencial">Competencias de administración. Comparación de la perspectiva estudiantil- gerencial</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">La presente investigación tiene por objetivo comparar la perspectiva de los estudiantes de administración de la Universidad del Zulia en Maracaibo (Venezuela) y los empresarios, sobre las competencias específicas de administración que... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_39976065" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">La presente investigación tiene por objetivo comparar la perspectiva de los estudiantes de administración de la Universidad del Zulia en Maracaibo (Venezuela) y los empresarios, sobre las competencias específicas de administración que demandan el sector panadero, farmacéutico y ferretero de Maracaibo. El marco teórico se fundamentó en el estudio de algunos autores reconocidos como Robbins y Decenzo (2002), Alles (2009) y Whetten y Cameron (2011). La metodología empleada fue de tipo descriptiva/correlacional, con un diseño de campo. Se emplearon dos poblaciones, una conformada por estudiantes universitarios cursantes del octavo semestre de la escuela de administración (se empleó un censo poblacional) y otra por empresas de los sectores: panadero, farmacéutico y ferretero. Se acudió al muestreo no probabilistico intencional, aplicando cuestionarios estructurados con escala likert a informantes clave de empresas de los sectores mencionados. Se concluye que existen similitudes y correspondencias entre las competencias específicas de administración de recursos organizacionales, estructuras y procesos organizacionales, asi como en talento humano y desarrollo organizacional, aprendidas y desarrolladas por los estudiantes de administración y las demandadas por los gerentes en las actividades económicas abordadas, lo cual demuestra que la Escuela de Administración y Contaduría Pública de la Universidad del Zulia tiene una malla curricular en correspondencia con la demanda laboral, por lo que los estudiantes del octavo semestre están preparados para afrontar situaciones en el mercado laboral panadero, ferretero y farmacéutico.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/39976065" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="e99af1164b209ca4cd1761806ff5cdba" rel="nofollow" data-download="{"attachment_id":60166786,"asset_id":39976065,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/60166786/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="11496295" href="https://luz.academia.edu/WILEIDYSARTIGAS">WILEIDYS ARTIGAS</a><script data-card-contents-for-user="11496295" type="text/json">{"id":11496295,"first_name":"WILEIDYS","last_name":"ARTIGAS","domain_name":"luz","page_name":"WILEIDYSARTIGAS","display_name":"WILEIDYS ARTIGAS","profile_url":"https://luz.academia.edu/WILEIDYSARTIGAS?f_ri=415286","photo":"https://0.academia-photos.com/11496295/3342143/101633422/s65_wileidys.artigas.jpeg"}</script></span></span></li><li class="js-paper-rank-work_39976065 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="39976065"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 39976065, container: ".js-paper-rank-work_39976065", }); 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Se emplearon dos poblaciones, una conformada por estudiantes universitarios cursantes del octavo semestre de la escuela de administración (se empleó un censo poblacional) y otra por empresas de los sectores: panadero, farmacéutico y ferretero. Se acudió al muestreo no probabilistico intencional, aplicando cuestionarios estructurados con escala likert a informantes clave de empresas de los sectores mencionados. Se concluye que existen similitudes y correspondencias entre las competencias específicas de administración de recursos organizacionales, estructuras y procesos organizacionales, asi como en talento humano y desarrollo organizacional, aprendidas y desarrolladas por los estudiantes de administración y las demandadas por los gerentes en las actividades económicas abordadas, lo cual demuestra que la Escuela de Administración y Contaduría Pública de la Universidad del Zulia tiene una malla curricular en correspondencia con la demanda laboral, por lo que los estudiantes del octavo semestre están preparados para afrontar situaciones en el mercado laboral panadero, ferretero y farmacéutico.","downloadable_attachments":[{"id":60166786,"asset_id":39976065,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":11496295,"first_name":"WILEIDYS","last_name":"ARTIGAS","domain_name":"luz","page_name":"WILEIDYSARTIGAS","display_name":"WILEIDYS ARTIGAS","profile_url":"https://luz.academia.edu/WILEIDYSARTIGAS?f_ri=415286","photo":"https://0.academia-photos.com/11496295/3342143/101633422/s65_wileidys.artigas.jpeg"}],"research_interests":[{"id":61371,"name":"Administración","url":"https://www.academia.edu/Documents/in/Administraci%C3%B3n?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true},{"id":992333,"name":"Enfoques Curriculares Basados En Competencias","url":"https://www.academia.edu/Documents/in/Enfoques_Curriculares_Basados_En_Competencias?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_35137889" data-work_id="35137889" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/35137889/Codice_dei_contratti_pubblici_commentato_Oggetto_e_ambito_di_applicazione">Codice dei contratti pubblici commentato Oggetto e ambito di applicazione</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">1. Oggetto e ambito di applicazione [1] Il presente codice disciplina i contratti di appalto e di concessione delle amministrazioni aggiudicatrici e degli enti aggiudicatori aventi ad oggetto l'acquisizione di servizi, forniture, lavori e... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_35137889" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">1. Oggetto e ambito di applicazione [1] Il presente codice disciplina i contratti di appalto e di concessione delle amministrazioni aggiudicatrici e degli enti aggiudicatori aventi ad oggetto l'acquisizione di servizi, forniture, lavori e opere, nonché i concorsi pubblici di progettazione. [2] Le disposizioni del presente codice si applicano, altresì, all'aggiudica-zione dei seguenti contratti: a) appalti di lavori, di importo superiore ad 1 milione di euro, sovvenzio-nati direttamente in misura superiore al 50 per cento da amministrazioni aggiudicatrici, nel caso in cui tali appalti comportino una delle seguenti atti-vità: 1) lavori di genio civile di cui all' allegato I; 2) lavori di edilizia relativi a ospedali, impianti sportivi, ricreativi e per il tempo libero, edifici scolastici e universitari e edifici destinati a funzioni pubbliche; b) appalti di servizi di importo superiore alle soglie di cui all'articolo 35 sovvenzionati direttamente in misura superiore al 50 per cento da ammini-strazioni aggiudicatrici, allorché tali appalti siano connessi a un appalto di lavori di cui alla lettera a). c) lavori pubblici affidati dai concessionari di lavori pubblici che non sono amministrazioni aggiudicatrici; d) lavori pubblici affidati dai concessionari di servizi, quando essi sono strettamente strumentali alla gestione del servizio e le opere pubbliche diven-tano di proprietà dell'amministrazione aggiudicatrice; e) lavori pubblici da realizzarsi da parte di soggetti privati, titolari di permesso di costruire o di un altro titolo abilitativo, che assumono in via diretta l'esecuzione delle opere di urbanizzazione a scomputo totale o par-ziale del contributo previsto per il rilascio del permesso, ai sensi dell'arti-colo 16, comma 2, del decreto del Presidente della Repubblica 6 giugno 2001, n. 380, e dell'articolo 28, comma 5, della legge 17 agosto 1942, n. 1150, ovvero eseguono le relative opere in regime di convenzione. L'amministrazione che rilascia il permesso di costruire o altro titolo abilitativo, può prevedere che, in relazione alla realizzazione delle opere di urbanizzazione, l'avente diritto a richiedere il titolo presenti all'amministrazione stessa, in sede di richie-sta del suddetto titolo, un progetto di fattibilità tecnica ed economica delle 229757_Terza Bozza_Part 1.indd 3 13/09/17 5:06 PM</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/35137889" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="4a0b605e90bb38b64a091a0362ebe7da" rel="nofollow" data-download="{"attachment_id":54999361,"asset_id":35137889,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/54999361/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1264295" href="https://uniba-it.academia.edu/LucaRPerfetti">Luca R Perfetti</a><script data-card-contents-for-user="1264295" type="text/json">{"id":1264295,"first_name":"Luca","last_name":"Perfetti","domain_name":"uniba-it","page_name":"LucaRPerfetti","display_name":"Luca R Perfetti","profile_url":"https://uniba-it.academia.edu/LucaRPerfetti?f_ri=415286","photo":"https://0.academia-photos.com/1264295/597675/2005782/s65_luca_r..perfetti.jpg"}</script></span></span></li><li class="js-paper-rank-work_35137889 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="35137889"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 35137889, container: ".js-paper-rank-work_35137889", }); 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Oggetto e ambito di applicazione [1] Il presente codice disciplina i contratti di appalto e di concessione delle amministrazioni aggiudicatrici e degli enti aggiudicatori aventi ad oggetto l'acquisizione di servizi, forniture, lavori e opere, nonché i concorsi pubblici di progettazione. [2] Le disposizioni del presente codice si applicano, altresì, all'aggiudica-zione dei seguenti contratti: a) appalti di lavori, di importo superiore ad 1 milione di euro, sovvenzio-nati direttamente in misura superiore al 50 per cento da amministrazioni aggiudicatrici, nel caso in cui tali appalti comportino una delle seguenti atti-vità: 1) lavori di genio civile di cui all' allegato I; 2) lavori di edilizia relativi a ospedali, impianti sportivi, ricreativi e per il tempo libero, edifici scolastici e universitari e edifici destinati a funzioni pubbliche; b) appalti di servizi di importo superiore alle soglie di cui all'articolo 35 sovvenzionati direttamente in misura superiore al 50 per cento da ammini-strazioni aggiudicatrici, allorché tali appalti siano connessi a un appalto di lavori di cui alla lettera a). c) lavori pubblici affidati dai concessionari di lavori pubblici che non sono amministrazioni aggiudicatrici; d) lavori pubblici affidati dai concessionari di servizi, quando essi sono strettamente strumentali alla gestione del servizio e le opere pubbliche diven-tano di proprietà dell'amministrazione aggiudicatrice; e) lavori pubblici da realizzarsi da parte di soggetti privati, titolari di permesso di costruire o di un altro titolo abilitativo, che assumono in via diretta l'esecuzione delle opere di urbanizzazione a scomputo totale o par-ziale del contributo previsto per il rilascio del permesso, ai sensi dell'arti-colo 16, comma 2, del decreto del Presidente della Repubblica 6 giugno 2001, n. 380, e dell'articolo 28, comma 5, della legge 17 agosto 1942, n. 1150, ovvero eseguono le relative opere in regime di convenzione. L'amministrazione che rilascia il permesso di costruire o altro titolo abilitativo, può prevedere che, in relazione alla realizzazione delle opere di urbanizzazione, l'avente diritto a richiedere il titolo presenti all'amministrazione stessa, in sede di richie-sta del suddetto titolo, un progetto di fattibilità tecnica ed economica delle 229757_Terza Bozza_Part 1.indd 3 13/09/17 5:06 PM","downloadable_attachments":[{"id":54999361,"asset_id":35137889,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":1264295,"first_name":"Luca","last_name":"Perfetti","domain_name":"uniba-it","page_name":"LucaRPerfetti","display_name":"Luca R Perfetti","profile_url":"https://uniba-it.academia.edu/LucaRPerfetti?f_ri=415286","photo":"https://0.academia-photos.com/1264295/597675/2005782/s65_luca_r..perfetti.jpg"}],"research_interests":[{"id":247417,"name":"Contaduria Pública","url":"https://www.academia.edu/Documents/in/Contaduria_P%C3%BAblica?f_ri=415286","nofollow":true},{"id":272014,"name":"Contador Publico","url":"https://www.academia.edu/Documents/in/Contador_Publico?f_ri=415286","nofollow":true},{"id":314447,"name":"Appalti","url":"https://www.academia.edu/Documents/in/Appalti?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true},{"id":572016,"name":"Diritto Appalti Pubblici","url":"https://www.academia.edu/Documents/in/Diritto_Appalti_Pubblici?f_ri=415286"},{"id":829149,"name":"Contabilità Negli Appalti Privati","url":"https://www.academia.edu/Documents/in/Contabilita_Negli_Appalti_Privati?f_ri=415286"},{"id":876522,"name":"Public Contract Law","url":"https://www.academia.edu/Documents/in/Public_Contract_Law?f_ri=415286"},{"id":1114639,"name":"Appalti Infiltrazioni;","url":"https://www.academia.edu/Documents/in/Appalti_Infiltrazioni_?f_ri=415286"},{"id":1114640,"name":"Mafia Appalti;","url":"https://www.academia.edu/Documents/in/Mafia_Appalti_?f_ri=415286"},{"id":1114644,"name":"Enti Territoriali Appalti;","url":"https://www.academia.edu/Documents/in/Enti_Territoriali_Appalti_?f_ri=415286"},{"id":1114645,"name":"Comuni Mafia Appalti;","url":"https://www.academia.edu/Documents/in/Comuni_Mafia_Appalti_?f_ri=415286"},{"id":1146678,"name":"Appalti Pubblici","url":"https://www.academia.edu/Documents/in/Appalti_Pubblici?f_ri=415286"},{"id":1917261,"name":"Diritto degli appalti","url":"https://www.academia.edu/Documents/in/Diritto_degli_appalti?f_ri=415286"},{"id":2445557,"name":"Concessioni DI Servizi","url":"https://www.academia.edu/Documents/in/Concessioni_DI_Servizi?f_ri=415286"},{"id":2649263,"name":"rito appalti","url":"https://www.academia.edu/Documents/in/rito_appalti?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_9095004" data-work_id="9095004" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/9095004/y_el_control">y el control</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">El proceso de regulación contable internacional para las organizaciones empresariales ha sido orientado desde un enfoque que debe ser evaluado a la luz de la teoría de la contabilidad y el control. Varios de los criterios adoptados en... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_9095004" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El proceso de regulación contable internacional para las organizaciones empresariales ha sido orientado desde un enfoque que debe ser evaluado a la luz de la teoría de la contabilidad y el control. Varios de los criterios adoptados en dicha regulación permiten la instrumentación de objetivos y funciones para la información financiera en los mercados, que alejan a la contabilidad financiera de fines subsecuentes e indispensables en las organizacionales, como la productividad. Esto es problemático debido a que la contabilidad financiera es la base estructural de la racionalidad técnico-instrumental de la empresa y es la columna vertebral de los demás sistemas de contabilidad y control, como los costos y los presupuestos. Por tal razón, los procesos y lógicas de control que viabilizan el sistema contable financiero son desplazados del enfoque regulador, lo que implica la adopción de una débil concepción y estructura de gobierno corporativo. En este documento se abordan tales cuestiones, con el fin de contrastar, desde las bases conceptuales del subsistema de contabilidad financiera, las fortalezas y debilidades del enfoque regulador internacional.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/9095004" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="884338c6ede726735f4da8856d2b7054" rel="nofollow" data-download="{"attachment_id":35390605,"asset_id":9095004,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/35390605/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="20676215" href="https://unicauca.academia.edu/EstitGarzonRomano">Estit Garzon Romano</a><script data-card-contents-for-user="20676215" type="text/json">{"id":20676215,"first_name":"Estit","last_name":"Garzon Romano","domain_name":"unicauca","page_name":"EstitGarzonRomano","display_name":"Estit Garzon Romano","profile_url":"https://unicauca.academia.edu/EstitGarzonRomano?f_ri=415286","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_9095004 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="9095004"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 9095004, container: ".js-paper-rank-work_9095004", }); });</script></li><li class="js-percentile-work_9095004 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 9095004; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_9095004"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_9095004 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="9095004"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 9095004; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=9095004]").text(description); $(".js-view-count-work_9095004").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_9095004").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="9095004"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i></div><span class="InlineList-item-text u-textTruncate u-pl6x"><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=9095004]'), work: {"id":9095004,"title":"y el control","created_at":"2014-11-03T01:05:38.790-08:00","url":"https://www.academia.edu/9095004/y_el_control?f_ri=415286","dom_id":"work_9095004","summary":"El proceso de regulación contable internacional para las organizaciones empresariales ha sido orientado desde un enfoque que debe ser evaluado a la luz de la teoría de la contabilidad y el control. Varios de los criterios adoptados en dicha regulación permiten la instrumentación de objetivos y funciones para la información financiera en los mercados, que alejan a la contabilidad financiera de fines subsecuentes e indispensables en las organizacionales, como la productividad. Esto es problemático debido a que la contabilidad financiera es la base estructural de la racionalidad técnico-instrumental de la empresa y es la columna vertebral de los demás sistemas de contabilidad y control, como los costos y los presupuestos. Por tal razón, los procesos y lógicas de control que viabilizan el sistema contable financiero son desplazados del enfoque regulador, lo que implica la adopción de una débil concepción y estructura de gobierno corporativo. En este documento se abordan tales cuestiones, con el fin de contrastar, desde las bases conceptuales del subsistema de contabilidad financiera, las fortalezas y debilidades del enfoque regulador internacional.","downloadable_attachments":[{"id":35390605,"asset_id":9095004,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":20676215,"first_name":"Estit","last_name":"Garzon Romano","domain_name":"unicauca","page_name":"EstitGarzonRomano","display_name":"Estit Garzon Romano","profile_url":"https://unicauca.academia.edu/EstitGarzonRomano?f_ri=415286","photo":"/images/s65_no_pic.png"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_38286016" data-work_id="38286016" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/38286016/Los_riesgos_generados_por_el_uso_de_los_derivados_financieros_y_la_normativa_internacional_contable">Los riesgos generados por el uso de los derivados financieros y la normativa internacional contable</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Resumen: La globalización financiera ha permitido mayor accesibilidad a otros bienes y servicios, mejores tecnologías y aumento de la competitividad, pero a la vez ha traído consigo el aumentode los riesgos en las organizaciones. Con los... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38286016" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br /> La globalización financiera ha permitido mayor accesibilidad a otros bienes y servicios,<br />mejores tecnologías y aumento de la competitividad, pero a la vez ha traído consigo el aumentode los riesgos en las organizaciones. Con los derivados financieros se crea un mercado de precios futuros, sin embargo, en algunas ocasiones, el desconocimiento de estos productos o la excesiva tolerancia al riesgo de algunos inversionistas ha generado que algunas empresas pierdan mucho dinero en la utilización de estos productos. Lo anterior hace que la administración del riesgo y productos financieros sean inseparables. En este sentido, la información contable debe brindar información oportuna sobre aquellos riesgos que corren los inversionistas al invertir en productos como los derivados financieros, y por eso, el objetivo de este trabajo es identificar la forma en que las Normas Internacionales de Información Financiera están brindando información contable sobre el uso de los derivados financieros.<br /><br />Abstract:<br /> Financial globalization has permitted increased accessibility to other goods and  services, better technologies, and increased competitiveness. A futures contract can be created with the financial derivatives, however, in some cases, the lack of awareness of these products or the excessive risk tolerance of some investors have generated that some companies lose a lot of money in the use of these products. The aforementioned makes the risk management and financial products to be inseparable. In this respect, the accounting information must provide relevant information about those risks that investors run when investing in products like financial derivatives, and therefore, the aim of this paper is to identify the way in which the International Financial Reporting Standards provide accounting information about the use of financial derivatives.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/38286016" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="d55529470d76f53fb2a06159586a6a87" rel="nofollow" data-download="{"attachment_id":58332368,"asset_id":38286016,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/58332368/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="101667508" href="https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia">Contaduria Universidad de Antioquia</a><script data-card-contents-for-user="101667508" type="text/json">{"id":101667508,"first_name":"Contaduria","last_name":"Universidad de Antioquia","domain_name":"udea","page_name":"RevistaContaduriaUniversidaddeAntioquia","display_name":"Contaduria Universidad de Antioquia","profile_url":"https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia?f_ri=415286","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}</script></span></span></li><li class="js-paper-rank-work_38286016 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38286016"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38286016, container: ".js-paper-rank-work_38286016", }); });</script></li><li class="js-percentile-work_38286016 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 38286016; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_38286016"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_38286016 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="38286016"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 38286016; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=38286016]").text(description); $(".js-view-count-work_38286016").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38286016").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="38286016"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">20</a>  </div><span class="InlineList-item-text u-textTruncate u-pl10x"><a class="InlineList-item-text" data-has-card-for-ri="47" rel="nofollow" href="https://www.academia.edu/Documents/in/Finance">Finance</a>, <script data-card-contents-for-ri="47" type="text/json">{"id":47,"name":"Finance","url":"https://www.academia.edu/Documents/in/Finance?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="45591" rel="nofollow" href="https://www.academia.edu/Documents/in/Financial_Derivatives">Financial Derivatives</a>, <script data-card-contents-for-ri="45591" type="text/json">{"id":45591,"name":"Financial Derivatives","url":"https://www.academia.edu/Documents/in/Financial_Derivatives?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="55789" rel="nofollow" href="https://www.academia.edu/Documents/in/IFRS">IFRS</a>, <script data-card-contents-for-ri="55789" type="text/json">{"id":55789,"name":"IFRS","url":"https://www.academia.edu/Documents/in/IFRS?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="94243" rel="nofollow" href="https://www.academia.edu/Documents/in/NIIF">NIIF</a><script data-card-contents-for-ri="94243" type="text/json">{"id":94243,"name":"NIIF","url":"https://www.academia.edu/Documents/in/NIIF?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38286016]'), work: {"id":38286016,"title":"Los riesgos generados por el uso de los derivados financieros y la normativa internacional contable","created_at":"2019-02-04T14:04:09.160-08:00","url":"https://www.academia.edu/38286016/Los_riesgos_generados_por_el_uso_de_los_derivados_financieros_y_la_normativa_internacional_contable?f_ri=415286","dom_id":"work_38286016","summary":"Resumen:\n La globalización financiera ha permitido mayor accesibilidad a otros bienes y servicios,\nmejores tecnologías y aumento de la competitividad, pero a la vez ha traído consigo el aumentode los riesgos en las organizaciones. Con los derivados financieros se crea un mercado de precios futuros, sin embargo, en algunas ocasiones, el desconocimiento de estos productos o la excesiva tolerancia al riesgo de algunos inversionistas ha generado que algunas empresas pierdan mucho dinero en la utilización de estos productos. Lo anterior hace que la administración del riesgo y productos financieros sean inseparables. En este sentido, la información contable debe brindar información oportuna sobre aquellos riesgos que corren los inversionistas al invertir en productos como los derivados financieros, y por eso, el objetivo de este trabajo es identificar la forma en que las Normas Internacionales de Información Financiera están brindando información contable sobre el uso de los derivados financieros.\n\nAbstract:\n Financial globalization has permitted increased accessibility to other goods and services, better technologies, and increased competitiveness. A futures contract can be created with the financial derivatives, however, in some cases, the lack of awareness of these products or the excessive risk tolerance of some investors have generated that some companies lose a lot of money in the use of these products. The aforementioned makes the risk management and financial products to be inseparable. In this respect, the accounting information must provide relevant information about those risks that investors run when investing in products like financial derivatives, and therefore, the aim of this paper is to identify the way in which the International Financial Reporting Standards provide accounting information about the use of financial derivatives.","downloadable_attachments":[{"id":58332368,"asset_id":38286016,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":101667508,"first_name":"Contaduria","last_name":"Universidad de Antioquia","domain_name":"udea","page_name":"RevistaContaduriaUniversidaddeAntioquia","display_name":"Contaduria Universidad de Antioquia","profile_url":"https://udea.academia.edu/RevistaContaduriaUniversidaddeAntioquia?f_ri=415286","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":47,"name":"Finance","url":"https://www.academia.edu/Documents/in/Finance?f_ri=415286","nofollow":true},{"id":45591,"name":"Financial Derivatives","url":"https://www.academia.edu/Documents/in/Financial_Derivatives?f_ri=415286","nofollow":true},{"id":55789,"name":"IFRS","url":"https://www.academia.edu/Documents/in/IFRS?f_ri=415286","nofollow":true},{"id":94243,"name":"NIIF","url":"https://www.academia.edu/Documents/in/NIIF?f_ri=415286","nofollow":true},{"id":94828,"name":"Investigación","url":"https://www.academia.edu/Documents/in/Investigaci%C3%B3n?f_ri=415286"},{"id":134527,"name":"Risks","url":"https://www.academia.edu/Documents/in/Risks?f_ri=415286"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286"},{"id":266037,"name":"Finanzas","url":"https://www.academia.edu/Documents/in/Finanzas?f_ri=415286"},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=415286"},{"id":340033,"name":"Derivados Financieros","url":"https://www.academia.edu/Documents/in/Derivados_Financieros?f_ri=415286"},{"id":391062,"name":"Normas Internacionales de Información Financiera","url":"https://www.academia.edu/Documents/in/Normas_Internacionales_de_Informacion_Financiera?f_ri=415286"},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":462862,"name":"Riesgos","url":"https://www.academia.edu/Documents/in/Riesgos?f_ri=415286"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=415286"},{"id":1115345,"name":"Innovación Financiera","url":"https://www.academia.edu/Documents/in/Innovacion_Financiera?f_ri=415286"},{"id":1137069,"name":"Sistemas Contables","url":"https://www.academia.edu/Documents/in/Sistemas_Contables?f_ri=415286"},{"id":1740866,"name":"Normas Internacionales De Contabilidad","url":"https://www.academia.edu/Documents/in/Normas_Internacionales_De_Contabilidad?f_ri=415286"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=415286"},{"id":2470657,"name":"Sector Empresarial","url":"https://www.academia.edu/Documents/in/Sector_Empresarial?f_ri=415286"},{"id":3136439,"name":"información financiera","url":"https://www.academia.edu/Documents/in/informaci%C3%B3n_financiera?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_42791513" data-work_id="42791513" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/42791513/IDENTIFICACION_DE_ESTRATEGIAS_DE_PUBLICIDAD_520200419_35700_w9dacd">IDENTIFICACION DE ESTRATEGIAS DE PUBLICIDAD 520200419 35700 w9dacd</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">RESUMEN Desde tiempos pasados, la publicidad ha sido de gran ayuda en el mundo de los negocios, al promover una sana competencia entre empresas. Su objetivo principal es decirle al mundo que tenemos algo interesante que ofrecer y puede... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_42791513" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">RESUMEN Desde tiempos pasados, la publicidad ha sido de gran ayuda en el mundo de los negocios, al promover una sana competencia entre empresas. Su objetivo principal es decirle al mundo que tenemos algo interesante que ofrecer y puede tratarse de cualquier cosa, desde un evento, una nueva línea de producto o una campaña política. Puede tomar la forma de anuncios impresos, espectaculares, radio, televisión y ahora también las redes sociales. Este trabajo está enfocado en la identificación y análisis de los métodos que las agencias de viajes de Cartagena y aplica como estrategias de marketing en sus operaciones diarias. Y tiene como objetivo revelar los factores que pueden permitir o desacelerar el crecimiento de la empresa según su plan de trabajo, desde el enfoque de publicidad y marketing. Esto se hará basado en la observación y comunicación con los involucrados directos de tal actividad dentro de la empresa, permitiendo que podamos enterarnos desde cuáles son sus tecnologías de trabajo hasta en base a qué se toma una decisión para implementar o mejorar una estrategia de marketing y qué resultado arroja esta secuencia de acciones; para finalmente poder sugerir a quienes corresponda, las posibles fallas que desde nuestra perspectiva se puedan estar cometiendo, y cuáles serían las soluciones más óptimas para perfeccionar el desempeño de la publicidad y marketing dentro de esta empresa del sector turístico. Palabras Claves: Agencia de viaje, marketing, publicidad, turismo. ABSTRACT Since past times, advertising has been a great help in the business world, promoting healthy competition between companies. Its main objective is to tell the world that we have something interesting to offer and it can be anything from an event, a new product line or a political campaign. It can take the form of print ads, spectacular, radio, television and now also social networks. " This work is focused on the identification and analysis of the methods that the travel agencies of Cartagena and applies as marketing strategies in their daily operations. And it aims to reveal the factors that can allow or slow down the growth of the company according to its work plan, from the focus of advertising and marketing.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/42791513" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="995bcd2bd3d6021e4bf4512715418b8a" rel="nofollow" data-download="{"attachment_id":63017662,"asset_id":42791513,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/63017662/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="152946130" href="https://independent.academia.edu/AlainCastro1">Conocimiento Global</a><script data-card-contents-for-user="152946130" type="text/json">{"id":152946130,"first_name":"Conocimiento","last_name":"Global","domain_name":"independent","page_name":"AlainCastro1","display_name":"Conocimiento Global","profile_url":"https://independent.academia.edu/AlainCastro1?f_ri=415286","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_42791513 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="42791513"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 42791513, container: ".js-paper-rank-work_42791513", }); 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$(".js-view-count[data-work-id=42791513]").text(description); $(".js-view-count-work_42791513").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_42791513").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="42791513"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">5</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="45" rel="nofollow" href="https://www.academia.edu/Documents/in/Business_Administration">Business Administration</a>, <script data-card-contents-for-ri="45" type="text/json">{"id":45,"name":"Business Administration","url":"https://www.academia.edu/Documents/in/Business_Administration?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="47" rel="nofollow" href="https://www.academia.edu/Documents/in/Finance">Finance</a>, <script data-card-contents-for-ri="47" type="text/json">{"id":47,"name":"Finance","url":"https://www.academia.edu/Documents/in/Finance?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="87096" rel="nofollow" href="https://www.academia.edu/Documents/in/Publicidad">Publicidad</a>, <script data-card-contents-for-ri="87096" type="text/json">{"id":87096,"name":"Publicidad","url":"https://www.academia.edu/Documents/in/Publicidad?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="141803" rel="nofollow" href="https://www.academia.edu/Documents/in/Mercadeo">Mercadeo</a><script data-card-contents-for-ri="141803" type="text/json">{"id":141803,"name":"Mercadeo","url":"https://www.academia.edu/Documents/in/Mercadeo?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=42791513]'), work: {"id":42791513,"title":"IDENTIFICACION DE ESTRATEGIAS DE PUBLICIDAD 520200419 35700 w9dacd","created_at":"2020-04-19T21:49:25.768-07:00","url":"https://www.academia.edu/42791513/IDENTIFICACION_DE_ESTRATEGIAS_DE_PUBLICIDAD_520200419_35700_w9dacd?f_ri=415286","dom_id":"work_42791513","summary":"RESUMEN Desde tiempos pasados, la publicidad ha sido de gran ayuda en el mundo de los negocios, al promover una sana competencia entre empresas. 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Esto se hará basado en la observación y comunicación con los involucrados directos de tal actividad dentro de la empresa, permitiendo que podamos enterarnos desde cuáles son sus tecnologías de trabajo hasta en base a qué se toma una decisión para implementar o mejorar una estrategia de marketing y qué resultado arroja esta secuencia de acciones; para finalmente poder sugerir a quienes corresponda, las posibles fallas que desde nuestra perspectiva se puedan estar cometiendo, y cuáles serían las soluciones más óptimas para perfeccionar el desempeño de la publicidad y marketing dentro de esta empresa del sector turístico. Palabras Claves: Agencia de viaje, marketing, publicidad, turismo. ABSTRACT Since past times, advertising has been a great help in the business world, promoting healthy competition between companies. Its main objective is to tell the world that we have something interesting to offer and it can be anything from an event, a new product line or a political campaign. It can take the form of print ads, spectacular, radio, television and now also social networks. \" This work is focused on the identification and analysis of the methods that the travel agencies of Cartagena and applies as marketing strategies in their daily operations. 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Ragioni e struttura dell'opera. La pubblicazione di una vasta ricognizione dedicata ai contratti della pubblica amministrazione richiede qualche parola di spiegazione, sia per giustificare l'opera, sia per premetterne al... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_35137855" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">INTRODUZIONE 1. Ragioni e struttura dell'opera. La pubblicazione di una vasta ricognizione dedicata ai contratti della pubblica amministrazione richiede qualche parola di spiegazione, sia per giustificare l'opera, sia per premetterne al lettore la struttura, in modo che l'abbandoni se non la trovi di suo interesse. 1.1. La spiegazione è ancor più necessaria quando la materia oggetto del com-mento appare nuova, non stabilizzata, recente, ricca di contraddizioni, appena sot-toposta ad un decreto " correttivo " e scarna ancora di corredo giurisprudenziale e dottrinale. Ben si sarebbe potuto attendere che il tempo stabilizzasse le norme, for-nisse il necessario corredo giurisprudenziale e lasciasse che la dottrina facesse il suo lavoro di ripensamento. Serve, allora, dire del perché s'è tentato di lavorare su mate-ria ancora liquida. 1.2. Non sarebbe difficile osservare che il volume che si presenta al lettore offre il pregio della completezza, sottoponendo la nuova disciplina ad una ricognizione accurata. Tuttavia, questa dovrebbe essere la caratteristica di ogni opera seria, nel momento in cui viene data alle stampe, sicché si tratta di un motivo destinato ad essere superato dal semplice trascorrere del tempo, che consentirà ai commenti futuri (o alle edizioni successive di questo) d'esser più ragionati e meditati. Allo stesso modo si potrà provare a giustificarsi sostenendo che il volume pre-senta un metodo espositivo pensato per esser letto su più livelli ed in tempi o modi diversi: le disposizioni sono commentate una per una, à la mode del commentario, sicché il lettore che cerca risposta immediata ad un quesito – accompagnato dagli indici – potrà rivolgere la sua attenzione alla trattazione specifica del tema di cui gli importa, raggiungendo sùbito un testo nel quale troverà evidenziate le parole chiave, distinti i concetti all'interno dei paragrafi con una numerazione ad hoc, puntualmente riassunti gli orientamenti disponibili della dottrina e della giurisprudenza, coordinati con quelli che si sono formati nella vigenza del Codice precedente; il lettore che cerchi un approfondimento, invece, troverà la materia – dove serve – inquadrata nel solco delle grandi questioni di fondo che attraversano la disciplina dei contratti pubblici, trovando ragione delle ricostruzioni teoriche e degli sviluppi giurisprudenziali; lo stu-dioso, infine, leggerà alcune pagine significative non solo per la ricostruzione delle idee, ma anche per la sistematizzazione dei principi e non di rado, per il fatto che vi si avanzano tesi importanti (che il singolo autore aveva esposto in saggi o monografie o che va elaborando a questi fini). Tuttavia, per quanto molti commenti " a prima let-tura " difettino proprio di questi caratteri ed appaiano come una poco utile parafrasi del testo, non si negherà ch'esistano – o verranno ad esistenza – altri commentari che, con tecniche espositive differenti, sono in grado di raggiungere gli stessi obiettivi, magari meglio di questo volume. Il volume, come il commentario al precedente Codice pubblicato dallo stesso edi-tore, ha come tratto specifico quello di provarsi ad unire i contenuti del repertorio 229757_Terza Bozza_FM.indd 5 14/09/17 3:04 PM</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/35137855" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="0732ebf6ae7621b3eb5049522e62b225" rel="nofollow" data-download="{"attachment_id":54999351,"asset_id":35137855,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/54999351/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="1264295" href="https://uniba-it.academia.edu/LucaRPerfetti">Luca R Perfetti</a><script data-card-contents-for-user="1264295" type="text/json">{"id":1264295,"first_name":"Luca","last_name":"Perfetti","domain_name":"uniba-it","page_name":"LucaRPerfetti","display_name":"Luca R Perfetti","profile_url":"https://uniba-it.academia.edu/LucaRPerfetti?f_ri=415286","photo":"https://0.academia-photos.com/1264295/597675/2005782/s65_luca_r..perfetti.jpg"}</script></span></span></li><li class="js-paper-rank-work_35137855 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="35137855"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 35137855, container: ".js-paper-rank-work_35137855", }); 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$(".js-view-count[data-work-id=35137855]").text(description); $(".js-view-count-work_35137855").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_35137855").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="35137855"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">16</a>  </div><span class="InlineList-item-text u-textTruncate u-pl10x"><a class="InlineList-item-text" data-has-card-for-ri="2098" rel="nofollow" href="https://www.academia.edu/Documents/in/Contract_Law">Contract Law</a>, <script data-card-contents-for-ri="2098" type="text/json">{"id":2098,"name":"Contract Law","url":"https://www.academia.edu/Documents/in/Contract_Law?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="247417" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_P%C3%BAblica">Contaduria Pública</a>, <script data-card-contents-for-ri="247417" type="text/json">{"id":247417,"name":"Contaduria Pública","url":"https://www.academia.edu/Documents/in/Contaduria_P%C3%BAblica?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="314447" rel="nofollow" href="https://www.academia.edu/Documents/in/Appalti">Appalti</a>, <script data-card-contents-for-ri="314447" type="text/json">{"id":314447,"name":"Appalti","url":"https://www.academia.edu/Documents/in/Appalti?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="346104" rel="nofollow" href="https://www.academia.edu/Documents/in/Contratti">Contratti</a><script data-card-contents-for-ri="346104" type="text/json">{"id":346104,"name":"Contratti","url":"https://www.academia.edu/Documents/in/Contratti?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=35137855]'), work: {"id":35137855,"title":"Codice dei contratti pubblici commentato Introduzione del curatore","created_at":"2017-11-13T15:14:04.873-08:00","url":"https://www.academia.edu/35137855/Codice_dei_contratti_pubblici_commentato_Introduzione_del_curatore?f_ri=415286","dom_id":"work_35137855","summary":"INTRODUZIONE 1. Ragioni e struttura dell'opera. La pubblicazione di una vasta ricognizione dedicata ai contratti della pubblica amministrazione richiede qualche parola di spiegazione, sia per giustificare l'opera, sia per premetterne al lettore la struttura, in modo che l'abbandoni se non la trovi di suo interesse. 1.1. La spiegazione è ancor più necessaria quando la materia oggetto del com-mento appare nuova, non stabilizzata, recente, ricca di contraddizioni, appena sot-toposta ad un decreto \" correttivo \" e scarna ancora di corredo giurisprudenziale e dottrinale. Ben si sarebbe potuto attendere che il tempo stabilizzasse le norme, for-nisse il necessario corredo giurisprudenziale e lasciasse che la dottrina facesse il suo lavoro di ripensamento. Serve, allora, dire del perché s'è tentato di lavorare su mate-ria ancora liquida. 1.2. Non sarebbe difficile osservare che il volume che si presenta al lettore offre il pregio della completezza, sottoponendo la nuova disciplina ad una ricognizione accurata. Tuttavia, questa dovrebbe essere la caratteristica di ogni opera seria, nel momento in cui viene data alle stampe, sicché si tratta di un motivo destinato ad essere superato dal semplice trascorrere del tempo, che consentirà ai commenti futuri (o alle edizioni successive di questo) d'esser più ragionati e meditati. Allo stesso modo si potrà provare a giustificarsi sostenendo che il volume pre-senta un metodo espositivo pensato per esser letto su più livelli ed in tempi o modi diversi: le disposizioni sono commentate una per una, à la mode del commentario, sicché il lettore che cerca risposta immediata ad un quesito – accompagnato dagli indici – potrà rivolgere la sua attenzione alla trattazione specifica del tema di cui gli importa, raggiungendo sùbito un testo nel quale troverà evidenziate le parole chiave, distinti i concetti all'interno dei paragrafi con una numerazione ad hoc, puntualmente riassunti gli orientamenti disponibili della dottrina e della giurisprudenza, coordinati con quelli che si sono formati nella vigenza del Codice precedente; il lettore che cerchi un approfondimento, invece, troverà la materia – dove serve – inquadrata nel solco delle grandi questioni di fondo che attraversano la disciplina dei contratti pubblici, trovando ragione delle ricostruzioni teoriche e degli sviluppi giurisprudenziali; lo stu-dioso, infine, leggerà alcune pagine significative non solo per la ricostruzione delle idee, ma anche per la sistematizzazione dei principi e non di rado, per il fatto che vi si avanzano tesi importanti (che il singolo autore aveva esposto in saggi o monografie o che va elaborando a questi fini). Tuttavia, per quanto molti commenti \" a prima let-tura \" difettino proprio di questi caratteri ed appaiano come una poco utile parafrasi del testo, non si negherà ch'esistano – o verranno ad esistenza – altri commentari che, con tecniche espositive differenti, sono in grado di raggiungere gli stessi obiettivi, magari meglio di questo volume. Il volume, come il commentario al precedente Codice pubblicato dallo stesso edi-tore, ha come tratto specifico quello di provarsi ad unire i contenuti del repertorio 229757_Terza Bozza_FM.indd 5 14/09/17 3:04 PM","downloadable_attachments":[{"id":54999351,"asset_id":35137855,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":1264295,"first_name":"Luca","last_name":"Perfetti","domain_name":"uniba-it","page_name":"LucaRPerfetti","display_name":"Luca R Perfetti","profile_url":"https://uniba-it.academia.edu/LucaRPerfetti?f_ri=415286","photo":"https://0.academia-photos.com/1264295/597675/2005782/s65_luca_r..perfetti.jpg"}],"research_interests":[{"id":2098,"name":"Contract Law","url":"https://www.academia.edu/Documents/in/Contract_Law?f_ri=415286","nofollow":true},{"id":247417,"name":"Contaduria Pública","url":"https://www.academia.edu/Documents/in/Contaduria_P%C3%BAblica?f_ri=415286","nofollow":true},{"id":314447,"name":"Appalti","url":"https://www.academia.edu/Documents/in/Appalti?f_ri=415286","nofollow":true},{"id":346104,"name":"Contratti","url":"https://www.academia.edu/Documents/in/Contratti?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":461497,"name":"Contratación Pública","url":"https://www.academia.edu/Documents/in/Contratacion_Publica?f_ri=415286"},{"id":572016,"name":"Diritto Appalti Pubblici","url":"https://www.academia.edu/Documents/in/Diritto_Appalti_Pubblici?f_ri=415286"},{"id":829149,"name":"Contabilità Negli Appalti Privati","url":"https://www.academia.edu/Documents/in/Contabilita_Negli_Appalti_Privati?f_ri=415286"},{"id":833223,"name":"CONTRATACIONES DEL ESTADO","url":"https://www.academia.edu/Documents/in/CONTRATACIONES_DEL_ESTADO?f_ri=415286"},{"id":998686,"name":"Procesos De Contratación","url":"https://www.academia.edu/Documents/in/Procesos_De_Contratacion?f_ri=415286"},{"id":1114640,"name":"Mafia Appalti;","url":"https://www.academia.edu/Documents/in/Mafia_Appalti_?f_ri=415286"},{"id":1114645,"name":"Comuni Mafia Appalti;","url":"https://www.academia.edu/Documents/in/Comuni_Mafia_Appalti_?f_ri=415286"},{"id":1146678,"name":"Appalti Pubblici","url":"https://www.academia.edu/Documents/in/Appalti_Pubblici?f_ri=415286"},{"id":1146679,"name":"Contratti Pubblici","url":"https://www.academia.edu/Documents/in/Contratti_Pubblici?f_ri=415286"},{"id":1917261,"name":"Diritto degli appalti","url":"https://www.academia.edu/Documents/in/Diritto_degli_appalti?f_ri=415286"},{"id":2649263,"name":"rito appalti","url":"https://www.academia.edu/Documents/in/rito_appalti?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_8588171" data-work_id="8588171" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/8588171/PROGRAMA_TEOR%C3%8DA_DE_LOS_SISTEMAS_DATOS_DE_IDENTIFICACI%C3%93N_CARRERA_Teor%C3%ADa_de_los_Sistemas_PRELACI%C3%93N_3_Horas_Te%C3%B3ricas_3_Unidades_Cr%C3%A9dito_UBICACI%C3%93N">PROGRAMA TEORÍA DE LOS SISTEMAS DATOS DE IDENTIFICACIÓN CARRERA: Teoría de los Sistemas PRELACIÓN: 3 Horas Teóricas / 3 Unidades Crédito UBICACIÓN</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">ASIGNATURA: Teoría de los Sistemas PRELACIÓN: Sistemas y Procedimientos Generales HORAS (T.P.L.U): 3 Horas Teóricas / 3 Unidades Crédito UBICACIÓN: 8vo. Semestre TIPO DE CURSO:</div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/8588171" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="e66ff5784dffae3ff18ddc2567cc3952" rel="nofollow" data-download="{"attachment_id":34956063,"asset_id":8588171,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/34956063/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="17747149" href="https://ucla-ve.academia.edu/HectorMoreno">Hector Moreno</a><script data-card-contents-for-user="17747149" type="text/json">{"id":17747149,"first_name":"Hector","last_name":"Moreno","domain_name":"ucla-ve","page_name":"HectorMoreno","display_name":"Hector Moreno","profile_url":"https://ucla-ve.academia.edu/HectorMoreno?f_ri=415286","photo":"https://0.academia-photos.com/17747149/11279320/12584330/s65_hector.moreno.jpg"}</script></span></span></li><li class="js-paper-rank-work_8588171 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="8588171"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 8588171, container: ".js-paper-rank-work_8588171", }); });</script></li><li class="js-percentile-work_8588171 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 8588171; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_8588171"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_8588171 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="8588171"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 8588171; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=8588171]").text(description); $(".js-view-count-work_8588171").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_8588171").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="8588171"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i></div><span class="InlineList-item-text u-textTruncate u-pl6x"><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=8588171]'), work: {"id":8588171,"title":"PROGRAMA TEORÍA DE LOS SISTEMAS DATOS DE IDENTIFICACIÓN CARRERA: Teoría de los Sistemas PRELACIÓN: 3 Horas Teóricas / 3 Unidades Crédito UBICACIÓN","created_at":"2014-10-01T07:11:01.359-07:00","url":"https://www.academia.edu/8588171/PROGRAMA_TEOR%C3%8DA_DE_LOS_SISTEMAS_DATOS_DE_IDENTIFICACI%C3%93N_CARRERA_Teor%C3%ADa_de_los_Sistemas_PRELACI%C3%93N_3_Horas_Te%C3%B3ricas_3_Unidades_Cr%C3%A9dito_UBICACI%C3%93N?f_ri=415286","dom_id":"work_8588171","summary":"ASIGNATURA: Teoría de los Sistemas PRELACIÓN: Sistemas y Procedimientos Generales HORAS (T.P.L.U): 3 Horas Teóricas / 3 Unidades Crédito UBICACIÓN: 8vo. Semestre TIPO DE CURSO:","downloadable_attachments":[{"id":34956063,"asset_id":8588171,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":17747149,"first_name":"Hector","last_name":"Moreno","domain_name":"ucla-ve","page_name":"HectorMoreno","display_name":"Hector Moreno","profile_url":"https://ucla-ve.academia.edu/HectorMoreno?f_ri=415286","photo":"https://0.academia-photos.com/17747149/11279320/12584330/s65_hector.moreno.jpg"}],"research_interests":[{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_45543743" data-work_id="45543743" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/45543743/Los_retos_para_la_contadur%C3%ADa">Los retos para la contaduría</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">El presente capitulo es una revisión desde diferentes autores sobre los retos actuales para la contaduría y el profesional contador. En la parte inicial se observa la definición de la contaduría y su implicación con las Normas... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_45543743" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El presente capitulo es una revisión desde diferentes autores sobre los retos actuales<br />para la contaduría y el profesional contador. En la parte inicial se observa la definición<br />de la contaduría y su implicación con las Normas Internacionales de Información<br />Financiera (NIIF). Como parte de los retos, se establecieron cuatro (4) categorías a<br />partir de la globalización: currículo-educación, liderazgo, ética, e investigación..</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/45543743" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="7b7efc08eb6ff484c20ca5196e7646a2" rel="nofollow" data-download="{"attachment_id":66023270,"asset_id":45543743,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/66023270/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="146493933" href="https://independent.academia.edu/PatriciaRodriguezPCoordFormativa">Patricia Rodriguez P. - Coord Formativa</a><script data-card-contents-for-user="146493933" type="text/json">{"id":146493933,"first_name":"Patricia Rodriguez P. - Coord","last_name":"Formativa","domain_name":"independent","page_name":"PatriciaRodriguezPCoordFormativa","display_name":"Patricia Rodriguez P. - Coord Formativa","profile_url":"https://independent.academia.edu/PatriciaRodriguezPCoordFormativa?f_ri=415286","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_45543743 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="45543743"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 45543743, container: ".js-paper-rank-work_45543743", }); 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En la parte inicial se observa la definición\nde la contaduría y su implicación con las Normas Internacionales de Información\nFinanciera (NIIF). 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De algún modo, ello puede indicar las acciones fundamentales que pro curan darle un efecto... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_80157470" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">PRÓLOGO a la primera edición En el prólogo debiera condensarse la noticia anticipada de la finalidad que puede perseguir el texto al que antecede. De algún modo, ello puede indicar las acciones fundamentales que pro curan darle un efecto interpretativo sintético, facilitando el intento de compren sión a que se somete el contenido del libro. En este caso, la propuesta de los autores procura hacer una incursión primaria que se identifica con los elementos básicos de la disciplina, esencial mente técnica, cuyo objeto abarcador es controversia! y ha sido materia de dis cusión por corrientes conflictivas de opinión. Inteligentemente, los autores buscan oflecer el desarrollo de un proce so de enseñanza-aprendizaje que, paulatinamente, conduzca desde el entendi miento del lenguaje a la interpretación de sus productos, pasando por las etapas intermedias en las que se completa la elaboración informativa, asumiendo en ellas el análisis y la sintesis que ella implica. El trabajo, con tan ambiciosa finalidad y a pesar de las dificultades que ello supone, es dirigido, mediante un tramado sencillo, a resolver los problemas que plantea, haciendo la explicación integral de los cursos de acción que inte resan a las empresas económicas y dando a conocer al lector la documentación de respaldo que utiliza junto a las normas vigentes con que se relaciona. Esta ilustración le permitirá, sin esfuerzo, introducirse en tos fundamen tos estructurales de la disciplina contable, y hacer el descubrimiento de las ca racterísticas de sus principios arguméntales, al desvelar, con el desarrollo prác tico de los casos que soluciona, el fondo de la cuestión a que responde. Esto le facilitará, en mi opinión, deducir que: Contabilidad es un siste ma de información, con estructura de acción dual, que le confiere equilibrio dinámico, para satisfacer condiciones de total transparencia, explicando, con signos homogéneos de medición y valoración en dinero, el resultado periódico de los hechos acaecidos a una organización que persigue el acrecentarmento de E d lto iitl Osmér D. Buymttl LECTURAS DE CONTABILfDAD BÁSICA los beneficios de sus promotores y, también, mostrar su situación patrimonial y financiera al cierre de ejercicio. Es, por lo tanto, la lección práctica, para entender una teoría impregnada de convencionalismos intencionados por intereses poderosos, que consigue la difícil misión de guiar al iniciado con una lectina fácil, y arrancar, al cabo, el aplauso convocante de los entendidos, que distingue a la obra por su virtuosa tarea de objetivar el concepto sustancial. Será, sin duda, una pieza de valor importante para alumnos y profesores, en el laborioso esfuerzo de integración que supone la actividad académica en la Universidad.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/80157470" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="57c473607ebba0874bd46de0c8f3a8f2" rel="nofollow" data-download="{"attachment_id":86633115,"asset_id":80157470,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/86633115/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="109813009" href="https://ues21.academia.edu/AlfonsoVera">Alfonso Vera</a><script data-card-contents-for-user="109813009" type="text/json">{"id":109813009,"first_name":"Alfonso","last_name":"Vera","domain_name":"ues21","page_name":"AlfonsoVera","display_name":"Alfonso Vera","profile_url":"https://ues21.academia.edu/AlfonsoVera?f_ri=415286","photo":"https://0.academia-photos.com/109813009/25768229/33660046/s65_alfonso.vera.jpg"}</script></span></span></li><li class="js-paper-rank-work_80157470 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="80157470"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 80157470, container: ".js-paper-rank-work_80157470", }); 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$(".js-view-count[data-work-id=80157470]").text(description); $(".js-view-count-work_80157470").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_80157470").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="80157470"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">11</a>  </div><span class="InlineList-item-text u-textTruncate u-pl10x"><a class="InlineList-item-text" data-has-card-for-ri="724" rel="nofollow" href="https://www.academia.edu/Documents/in/Economics">Economics</a>, <script data-card-contents-for-ri="724" type="text/json">{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="748" rel="nofollow" href="https://www.academia.edu/Documents/in/Financial_Economics">Financial Economics</a>, <script data-card-contents-for-ri="748" type="text/json">{"id":748,"name":"Financial Economics","url":"https://www.academia.edu/Documents/in/Financial_Economics?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="802" rel="nofollow" href="https://www.academia.edu/Documents/in/Political_Economy">Political Economy</a>, <script data-card-contents-for-ri="802" type="text/json">{"id":802,"name":"Political Economy","url":"https://www.academia.edu/Documents/in/Political_Economy?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="51360" rel="nofollow" href="https://www.academia.edu/Documents/in/Economia">Economia</a><script data-card-contents-for-ri="51360" type="text/json">{"id":51360,"name":"Economia","url":"https://www.academia.edu/Documents/in/Economia?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=80157470]'), work: {"id":80157470,"title":"Lecturas de Contabilidad Basica Simaro Tonelli","created_at":"2022-05-28T22:55:49.027-07:00","url":"https://www.academia.edu/80157470/Lecturas_de_Contabilidad_Basica_Simaro_Tonelli?f_ri=415286","dom_id":"work_80157470","summary":"PRÓLOGO a la primera edición En el prólogo debiera condensarse la noticia anticipada de la finalidad que puede perseguir el texto al que antecede. De algún modo, ello puede indicar las acciones fundamentales que pro curan darle un efecto interpretativo sintético, facilitando el intento de compren sión a que se somete el contenido del libro. En este caso, la propuesta de los autores procura hacer una incursión primaria que se identifica con los elementos básicos de la disciplina, esencial mente técnica, cuyo objeto abarcador es controversia! y ha sido materia de dis cusión por corrientes conflictivas de opinión. Inteligentemente, los autores buscan oflecer el desarrollo de un proce so de enseñanza-aprendizaje que, paulatinamente, conduzca desde el entendi miento del lenguaje a la interpretación de sus productos, pasando por las etapas intermedias en las que se completa la elaboración informativa, asumiendo en ellas el análisis y la sintesis que ella implica. El trabajo, con tan ambiciosa finalidad y a pesar de las dificultades que ello supone, es dirigido, mediante un tramado sencillo, a resolver los problemas que plantea, haciendo la explicación integral de los cursos de acción que inte resan a las empresas económicas y dando a conocer al lector la documentación de respaldo que utiliza junto a las normas vigentes con que se relaciona. Esta ilustración le permitirá, sin esfuerzo, introducirse en tos fundamen tos estructurales de la disciplina contable, y hacer el descubrimiento de las ca racterísticas de sus principios arguméntales, al desvelar, con el desarrollo prác tico de los casos que soluciona, el fondo de la cuestión a que responde. Esto le facilitará, en mi opinión, deducir que: Contabilidad es un siste ma de información, con estructura de acción dual, que le confiere equilibrio dinámico, para satisfacer condiciones de total transparencia, explicando, con signos homogéneos de medición y valoración en dinero, el resultado periódico de los hechos acaecidos a una organización que persigue el acrecentarmento de E d lto iitl Osmér D. Buymttl LECTURAS DE CONTABILfDAD BÁSICA los beneficios de sus promotores y, también, mostrar su situación patrimonial y financiera al cierre de ejercicio. Es, por lo tanto, la lección práctica, para entender una teoría impregnada de convencionalismos intencionados por intereses poderosos, que consigue la difícil misión de guiar al iniciado con una lectina fácil, y arrancar, al cabo, el aplauso convocante de los entendidos, que distingue a la obra por su virtuosa tarea de objetivar el concepto sustancial. Será, sin duda, una pieza de valor importante para alumnos y profesores, en el laborioso esfuerzo de integración que supone la actividad académica en la Universidad.","downloadable_attachments":[{"id":86633115,"asset_id":80157470,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":109813009,"first_name":"Alfonso","last_name":"Vera","domain_name":"ues21","page_name":"AlfonsoVera","display_name":"Alfonso Vera","profile_url":"https://ues21.academia.edu/AlfonsoVera?f_ri=415286","photo":"https://0.academia-photos.com/109813009/25768229/33660046/s65_alfonso.vera.jpg"}],"research_interests":[{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics?f_ri=415286","nofollow":true},{"id":748,"name":"Financial Economics","url":"https://www.academia.edu/Documents/in/Financial_Economics?f_ri=415286","nofollow":true},{"id":802,"name":"Political Economy","url":"https://www.academia.edu/Documents/in/Political_Economy?f_ri=415286","nofollow":true},{"id":51360,"name":"Economia","url":"https://www.academia.edu/Documents/in/Economia?f_ri=415286","nofollow":true},{"id":56667,"name":"Economía","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa?f_ri=415286"},{"id":134254,"name":"Contabilidad Financiera","url":"https://www.academia.edu/Documents/in/Contabilidad_Financiera?f_ri=415286"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286"},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=415286"},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":515520,"name":"Economia internacional","url":"https://www.academia.edu/Documents/in/Economia_internacional-1?f_ri=415286"},{"id":1183450,"name":"Principios De Economía","url":"https://www.academia.edu/Documents/in/Principios_De_Econom%C3%ADa?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_48797713" data-work_id="48797713" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/48797713/La_Educaci%C3%B3n_Contable_estrategia_fundamental_para_la_apropiaci%C3%B3n_del_c%C3%B3digo_de_%C3%A9tica">La Educación Contable: estrategia fundamental para la apropiación del código de ética</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y las exigencias profesionales de la sociedad y el Estado? El presente documento surge del interés de participar en la... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_48797713" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y las exigencias profesionales de la sociedad y el Estado? El presente documento surge del interés de participar en la discusión ética que se viene realizando en las ciencias administrativas, económicas y en particular, en la contabilidad. Así, el objetivo de este trabajo se centra en señalar la importancia de la reflexión filosófica en la formación del contador, de tal modo que posibilite en mayor medida un ejercicio profesional ético. Esta reflexión se enfoca desde un punto de vista filosófico que permite identificar las contradicciones vitales y profesionales que enfrentan los hombres y mujeres de hoy y que, en el caso contable, hace que los contadores enfrenten obstáculos para apropiarse y ejecutar el código de ética.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/48797713" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="580e65c53020c1b4d30fded98f6030fd" rel="nofollow" data-download="{"attachment_id":67229822,"asset_id":48797713,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/67229822/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="21434879" href="https://javerianacali.academia.edu/JuliethOspinaDelgado">Julieth Ospina-Delgado</a><script data-card-contents-for-user="21434879" type="text/json">{"id":21434879,"first_name":"Julieth","last_name":"Ospina-Delgado","domain_name":"javerianacali","page_name":"JuliethOspinaDelgado","display_name":"Julieth Ospina-Delgado","profile_url":"https://javerianacali.academia.edu/JuliethOspinaDelgado?f_ri=415286","photo":"https://0.academia-photos.com/21434879/6020086/6830634/s65_julieth.ospina-delgado.jpg"}</script></span></span></li><li class="js-paper-rank-work_48797713 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="48797713"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 48797713, container: ".js-paper-rank-work_48797713", }); 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$(".js-view-count[data-work-id=48797713]").text(description); $(".js-view-count-work_48797713").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_48797713").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="48797713"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">4</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="13479" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting_Education">Accounting Education</a>, <script data-card-contents-for-ri="13479" type="text/json">{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="51625" rel="nofollow" href="https://www.academia.edu/Documents/in/Educaci%C3%B3n">Educación</a>, <script data-card-contents-for-ri="51625" type="text/json">{"id":51625,"name":"Educación","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="82576" rel="nofollow" href="https://www.academia.edu/Documents/in/%C3%89tica_Profesional">Ética Profesional</a>, <script data-card-contents-for-ri="82576" type="text/json">{"id":82576,"name":"Ética Profesional","url":"https://www.academia.edu/Documents/in/%C3%89tica_Profesional?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=48797713]'), work: {"id":48797713,"title":"La Educación Contable: estrategia fundamental para la apropiación del código de ética","created_at":"2021-05-06T06:09:12.751-07:00","url":"https://www.academia.edu/48797713/La_Educaci%C3%B3n_Contable_estrategia_fundamental_para_la_apropiaci%C3%B3n_del_c%C3%B3digo_de_%C3%A9tica?f_ri=415286","dom_id":"work_48797713","summary":"¿Cuál es el tipo de formación que requieren los contadores públicos para responder ante las exigencias académicas y las exigencias profesionales de la sociedad y el Estado? El presente documento surge del interés de participar en la discusión ética que se viene realizando en las ciencias administrativas, económicas y en particular, en la contabilidad. Así, el objetivo de este trabajo se centra en señalar la importancia de la reflexión filosófica en la formación del contador, de tal modo que posibilite en mayor medida un ejercicio profesional ético. Esta reflexión se enfoca desde un punto de vista filosófico que permite identificar las contradicciones vitales y profesionales que enfrentan los hombres y mujeres de hoy y que, en el caso contable, hace que los contadores enfrenten obstáculos para apropiarse y ejecutar el código de ética.","downloadable_attachments":[{"id":67229822,"asset_id":48797713,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":21434879,"first_name":"Julieth","last_name":"Ospina-Delgado","domain_name":"javerianacali","page_name":"JuliethOspinaDelgado","display_name":"Julieth Ospina-Delgado","profile_url":"https://javerianacali.academia.edu/JuliethOspinaDelgado?f_ri=415286","photo":"https://0.academia-photos.com/21434879/6020086/6830634/s65_julieth.ospina-delgado.jpg"}],"research_interests":[{"id":13479,"name":"Accounting Education","url":"https://www.academia.edu/Documents/in/Accounting_Education?f_ri=415286","nofollow":true},{"id":51625,"name":"Educación","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n?f_ri=415286","nofollow":true},{"id":82576,"name":"Ética Profesional","url":"https://www.academia.edu/Documents/in/%C3%89tica_Profesional?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_37997069" data-work_id="37997069" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/37997069/Formaci%C3%B3n_en_econom%C3%ADa_solidaria_a_estudiantes_universitarios_de_Contadur%C3%ADa_P%C3%BAblica">Formación en economía solidaria a estudiantes universitarios de Contaduría Pública</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">El objetivo del estudio fue evaluar la incorporación transversal de los principios de la economía solidaria en el desarrollo de las asignaturas correspondientes al programa de Contaduría Pública de una universidad en Colombia. El sustento... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_37997069" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El objetivo del estudio fue evaluar la incorporación transversal de los principios de la economía solidaria en el desarrollo de las asignaturas correspondientes al programa de Contaduría Pública de una universidad en Colombia. El sustento teórico estuvo basado en los constructos economía solidaria y formación por competencias y a partir de estos se definieron las variables de estudio. Se trata de una investigación enmarcada en el paradigma empírico-analítico y el enfoque cuantitativo con diseño descriptivo, correlacional y transeccional. La población de 1.600 estudiantes y la muestra estadística correspondió a 310 informantes. Se utilizó la encuesta como instrumento de recolección de información, la cual se sometió a validez de contenido por experto y confiabilidad con el coeficiente estadística Alfa de Cronbach. A partir de la aplicación del instrumento y el análisis respectivo, se obtuvieron datos descriptivos de 12 ítems y 16 correlaciones. Estos resultados demuestran que el sector solidario se hace cada vez más presente dentro de las narrativas y discusiones que se presentan en la formación de contadores públicos en el ámbito universitario permitiendo un mayor conocimiento de la economía solidaria, su funcionamiento y normas reguladoras.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/37997069" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="47d7c9d081b9e61efa4b96ac83be6db4" rel="nofollow" data-download="{"attachment_id":58016251,"asset_id":37997069,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/58016251/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="87228986" href="https://unilibrectg.academia.edu/RevistaSaberCienciayLibertad">Revista Saber, Ciencia y Libertad</a><script data-card-contents-for-user="87228986" type="text/json">{"id":87228986,"first_name":"Revista","last_name":"Saber, Ciencia y Libertad","domain_name":"unilibrectg","page_name":"RevistaSaberCienciayLibertad","display_name":"Revista Saber, Ciencia y Libertad","profile_url":"https://unilibrectg.academia.edu/RevistaSaberCienciayLibertad?f_ri=415286","photo":"https://0.academia-photos.com/87228986/20106881/53071165/s65_revista.saber_ciencia_y_libertad.png"}</script></span></span></li><li class="js-paper-rank-work_37997069 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="37997069"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 37997069, container: ".js-paper-rank-work_37997069", }); 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$(".js-view-count[data-work-id=37997069]").text(description); $(".js-view-count-work_37997069").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_37997069").removeClass('hidden') })</script></div></li><li class="InlineList-item u-positionRelative" style="max-width: 250px"><div class="u-positionAbsolute" data-has-card-for-ri-list="37997069"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">3</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="203807" rel="nofollow" href="https://www.academia.edu/Documents/in/Econom%C3%ADa_Solidaria">Economía Solidaria</a>, <script data-card-contents-for-ri="203807" type="text/json">{"id":203807,"name":"Economía Solidaria","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa_Solidaria?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="407776" rel="nofollow" href="https://www.academia.edu/Documents/in/Formaci%C3%B3n_docente">Formación docente</a>, <script data-card-contents-for-ri="407776" type="text/json">{"id":407776,"name":"Formación docente","url":"https://www.academia.edu/Documents/in/Formaci%C3%B3n_docente?f_ri=415286","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="415286" rel="nofollow" href="https://www.academia.edu/Documents/in/Contaduria_Publica">Contaduria Publica</a><script data-card-contents-for-ri="415286" type="text/json">{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=37997069]'), work: {"id":37997069,"title":"Formación en economía solidaria a estudiantes universitarios de Contaduría Pública","created_at":"2018-12-17T13:43:00.727-08:00","url":"https://www.academia.edu/37997069/Formaci%C3%B3n_en_econom%C3%ADa_solidaria_a_estudiantes_universitarios_de_Contadur%C3%ADa_P%C3%BAblica?f_ri=415286","dom_id":"work_37997069","summary":"El objetivo del estudio fue evaluar la incorporación transversal de los principios de la economía solidaria en el desarrollo de las asignaturas correspondientes al programa de Contaduría Pública de una universidad en Colombia. El sustento teórico estuvo basado en los constructos economía solidaria y formación por competencias y a partir de estos se definieron las variables de estudio. Se trata de una investigación enmarcada en el paradigma empírico-analítico y el enfoque cuantitativo con diseño descriptivo, correlacional y transeccional. La población de 1.600 estudiantes y la muestra estadística correspondió a 310 informantes. Se utilizó la encuesta como instrumento de recolección de información, la cual se sometió a validez de contenido por experto y confiabilidad con el coeficiente estadística Alfa de Cronbach. A partir de la aplicación del instrumento y el análisis respectivo, se obtuvieron datos descriptivos de 12 ítems y 16 correlaciones. Estos resultados demuestran que el sector solidario se hace cada vez más presente dentro de las narrativas y discusiones que se presentan en la formación de contadores públicos en el ámbito universitario permitiendo un mayor conocimiento de la economía solidaria, su funcionamiento y normas reguladoras.","downloadable_attachments":[{"id":58016251,"asset_id":37997069,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":87228986,"first_name":"Revista","last_name":"Saber, Ciencia y Libertad","domain_name":"unilibrectg","page_name":"RevistaSaberCienciayLibertad","display_name":"Revista Saber, Ciencia y Libertad","profile_url":"https://unilibrectg.academia.edu/RevistaSaberCienciayLibertad?f_ri=415286","photo":"https://0.academia-photos.com/87228986/20106881/53071165/s65_revista.saber_ciencia_y_libertad.png"}],"research_interests":[{"id":203807,"name":"Economía Solidaria","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa_Solidaria?f_ri=415286","nofollow":true},{"id":407776,"name":"Formación docente","url":"https://www.academia.edu/Documents/in/Formaci%C3%B3n_docente?f_ri=415286","nofollow":true},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286","nofollow":true}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_67391119" data-work_id="67391119" itemscope="itemscope" itemtype="https://schema.org/ScholarlyArticle"><div class="header"><div class="title u-fontSerif u-fs22 u-lineHeight1_3"><a class="u-tcGrayDarkest js-work-link" href="https://www.academia.edu/67391119/Responsabilidad_Social_y_Competencia_Desleal_Entre_Las_Grandes_Superficies_y_Sus_Proveedores">Responsabilidad Social y Competencia Desleal Entre Las Grandes Superficies y Sus Proveedores</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">El articulo presenta los resultados parciales de la investigacion denominada “Responsabilidad social y creacion de valor economico en la relacion de las firmas con sus proveedores”, proponiendo la consideracion del criterio de capacidad... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_67391119" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El articulo presenta los resultados parciales de la investigacion denominada “Responsabilidad social y creacion de valor economico en la relacion de las firmas con sus proveedores”, proponiendo la consideracion del criterio de capacidad de negociacion como un factor relevante para la determinacion del grado de Responsabilidad Social Empresarial (RSE) en la relacion comercial entre empresas clientes y proveedoras. De la misma forma, busca establecer conexiones entre las practicas de RSE y las conductas de abuso de posicion dominante y competencia desleal. Para este efecto, se realizo una exploracion de las practicas comerciales que se dan en el segmento de las Grandes Superficies dentro del sector minorista en Colombia, estableciendo la naturaleza de las mismas y analizandolas a la luz del concepto de abuso de posicion dominante y de la normatividad vigente sobre competencia desleal.</div></div></div><ul class="InlineList u-ph0x u-fs13"><li class="InlineList-item logged_in_only"><div class="share_on_academia_work_button"><a class="academia_share Button Button--inverseBlue Button--sm js-bookmark-button" data-academia-share="Work/67391119" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span class="work-strip-link-text u-ml1x" data-content="button_text">Bookmark</span></a></div></li><li class="InlineList-item"><div class="download"><a id="315cb12de216105db12fe2b1e50c28b3" rel="nofollow" data-download="{"attachment_id":78223707,"asset_id":67391119,"asset_type":"Work","always_allow_download":false,"track":null,"button_location":"work_strip","source":null,"hide_modal":null}" class="Button Button--sm Button--inverseGreen js-download-button prompt_button doc_download" href="https://www.academia.edu/attachments/78223707/download_file?st=MTc0MDkyNTYxOCw4LjIyMi4yMDguMTQ2&s=work_strip"><i class="fa fa-arrow-circle-o-down fa-lg"></i><span class="u-textUppercase u-ml1x" data-content="button_text">Download</span></a></div></li><li class="InlineList-item"><ul class="InlineList InlineList--bordered u-ph0x"><li class="InlineList-item InlineList-item--bordered"><span class="InlineList-item-text">by <span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a class="u-tcGrayDark u-fw700" data-has-card-for-user="21198435" href="https://urosario.academia.edu/JairoAndr%C3%A9sM%C3%A9ndezBeltr%C3%A1n">Jairo Andrés Méndez Beltrán</a><script data-card-contents-for-user="21198435" type="text/json">{"id":21198435,"first_name":"Jairo Andrés","last_name":"Méndez Beltrán","domain_name":"urosario","page_name":"JairoAndrésMéndezBeltrán","display_name":"Jairo Andrés Méndez Beltrán","profile_url":"https://urosario.academia.edu/JairoAndr%C3%A9sM%C3%A9ndezBeltr%C3%A1n?f_ri=415286","photo":"https://0.academia-photos.com/21198435/5858151/6653677/s65_jairo_andr_s.m_ndez_beltr_n.jpg"}</script></span></span></li><li class="js-paper-rank-work_67391119 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="67391119"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 67391119, container: ".js-paper-rank-work_67391119", }); 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De la misma forma, busca establecer conexiones entre las practicas de RSE y las conductas de abuso de posicion dominante y competencia desleal. Para este efecto, se realizo una exploracion de las practicas comerciales que se dan en el segmento de las Grandes Superficies dentro del sector minorista en Colombia, estableciendo la naturaleza de las mismas y analizandolas a la luz del concepto de abuso de posicion dominante y de la normatividad vigente sobre competencia desleal.","downloadable_attachments":[{"id":78223707,"asset_id":67391119,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":21198435,"first_name":"Jairo Andrés","last_name":"Méndez Beltrán","domain_name":"urosario","page_name":"JairoAndrésMéndezBeltrán","display_name":"Jairo Andrés Méndez Beltrán","profile_url":"https://urosario.academia.edu/JairoAndr%C3%A9sM%C3%A9ndezBeltr%C3%A1n?f_ri=415286","photo":"https://0.academia-photos.com/21198435/5858151/6653677/s65_jairo_andr_s.m_ndez_beltr_n.jpg"}],"research_interests":[{"id":47,"name":"Finance","url":"https://www.academia.edu/Documents/in/Finance?f_ri=415286","nofollow":true},{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics?f_ri=415286","nofollow":true},{"id":1452,"name":"Corporate Social Responsibility","url":"https://www.academia.edu/Documents/in/Corporate_Social_Responsibility?f_ri=415286","nofollow":true},{"id":51360,"name":"Economia","url":"https://www.academia.edu/Documents/in/Economia?f_ri=415286","nofollow":true},{"id":94828,"name":"Investigación","url":"https://www.academia.edu/Documents/in/Investigaci%C3%B3n?f_ri=415286"},{"id":131652,"name":"Responsabilidad Social Empresarial","url":"https://www.academia.edu/Documents/in/Responsabilidad_Social_Empresarial?f_ri=415286"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=415286"},{"id":266037,"name":"Finanzas","url":"https://www.academia.edu/Documents/in/Finanzas?f_ri=415286"},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=415286"},{"id":377558,"name":"Responsabilidad Social","url":"https://www.academia.edu/Documents/in/Responsabilidad_Social?f_ri=415286"},{"id":415286,"name":"Contaduria Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=415286"},{"id":772398,"name":"Competencia Desleal","url":"https://www.academia.edu/Documents/in/Competencia_Desleal?f_ri=415286"},{"id":998752,"name":"Unfair Competition","url":"https://www.academia.edu/Documents/in/Unfair_Competition?f_ri=415286"},{"id":1163429,"name":"Contaduria","url":"https://www.academia.edu/Documents/in/Contaduria?f_ri=415286"},{"id":1538820,"name":"Relaciones cliente-proveedor","url":"https://www.academia.edu/Documents/in/Relaciones_cliente-proveedor?f_ri=415286"},{"id":1576374,"name":"Valor Económico","url":"https://www.academia.edu/Documents/in/Valor_Economico?f_ri=415286"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=415286"},{"id":1898099,"name":"Supplier and Customer Relationship","url":"https://www.academia.edu/Documents/in/Supplier_and_Customer_Relationship?f_ri=415286"},{"id":3137963,"name":"hypermarkets","url":"https://www.academia.edu/Documents/in/hypermarkets?f_ri=415286"},{"id":3137964,"name":"grandes superficies","url":"https://www.academia.edu/Documents/in/grandes_superficies?f_ri=415286"}]}, }) } })();</script></ul></li></ul></div></div></div><div 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