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DE REPARTO Y OF</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Contabilidad de costes</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/44560675" 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="1252c2080bbe5f8d5a6a23062d3ad449" rel="nofollow" data-download="{"attachment_id":65013543,"asset_id":44560675,"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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PATRIA) - Joaquin A. 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Este documento fijo las pautas para la promulgacion de los... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_65360290" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">En julio de 2014, el grupo de Trabajo Abierto de la Asamblea General de las Naciones Unidas propuso un documento con 17 objetivos para su aprobacion en septiembre de 2015. Este documento fijo las pautas para la promulgacion de los Objetivos de Desarrollo Sostenible y la agenda global de desarrollo en el periodo 2015 – 2030; esfuerzo que marca unas nuevas bases para los planes gubernamentales de crecimiento de las naciones. La propuesta de los Objetivos de Desarrollo Sostenible plantea unos retos para Colombia en diferentes sectores y una vision sistemica y no fraccionada del desarrollo para garantizar la sustentabilidad. En este documento se describen los incentivos fiscales en la produccion de biocombustible y se reflexiona en los dilemas que surgen a la luz de los Objetivos de Desarrollo Sostenible. 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Este documento fijo las pautas para la promulgacion de los Objetivos de Desarrollo Sostenible y la agenda global de desarrollo en el periodo 2015 – 2030; esfuerzo que marca unas nuevas bases para los planes gubernamentales de crecimiento de las naciones. La propuesta de los Objetivos de Desarrollo Sostenible plantea unos retos para Colombia en diferentes sectores y una vision sistemica y no fraccionada del desarrollo para garantizar la sustentabilidad. En este documento se describen los incentivos fiscales en la produccion de biocombustible y se reflexiona en los dilemas que surgen a la luz de los Objetivos de Desarrollo Sostenible. Bajo este contexto surgen preguntas sobre los limites y alcances de los contadores publicos y su rol dentro del ejercicio profesional de la contabilidad ambiental.","downloadable_attachments":[{"id":76991302,"asset_id":65360290,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":1203744,"first_name":"Tania Isabel","last_name":"Jiménez Castilla","domain_name":"unitecnologica","page_name":"TaniaIsabelJiménezCastilla","display_name":"Tania Isabel Jiménez Castilla","profile_url":"https://unitecnologica.academia.edu/TaniaIsabelJim%C3%A9nezCastilla?f_ri=257674","photo":"https://0.academia-photos.com/1203744/432548/35904487/s65_tania_isabel.jim_nez_castilla.jpeg"}],"research_interests":[{"id":4486,"name":"Political Science","url":"https://www.academia.edu/Documents/in/Political_Science?f_ri=257674","nofollow":true},{"id":4524,"name":"Sustainable Development","url":"https://www.academia.edu/Documents/in/Sustainable_Development?f_ri=257674","nofollow":true},{"id":54182,"name":"Biofuels","url":"https://www.academia.edu/Documents/in/Biofuels?f_ri=257674","nofollow":true},{"id":175481,"name":"Análisis Crítico Del Discurso","url":"https://www.academia.edu/Documents/in/An%C3%A1lisis_Cr%C3%ADtico_Del_Discurso?f_ri=257674","nofollow":true},{"id":191849,"name":"ODS","url":"https://www.academia.edu/Documents/in/ODS?f_ri=257674"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":391382,"name":"Desarrollo sostenible","url":"https://www.academia.edu/Documents/in/Desarrollo_sostenible?f_ri=257674"},{"id":486104,"name":"Análisis social crítico","url":"https://www.academia.edu/Documents/in/Analisis_social_critico?f_ri=257674"},{"id":486985,"name":"Biocombustibles","url":"https://www.academia.edu/Documents/in/Biocombustibles?f_ri=257674"},{"id":543950,"name":"Producción","url":"https://www.academia.edu/Documents/in/Producci%C3%B3n?f_ri=257674"},{"id":861725,"name":"Ejecuciones","url":"https://www.academia.edu/Documents/in/Ejecuciones?f_ri=257674"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=257674"},{"id":1392717,"name":"Objetivos","url":"https://www.academia.edu/Documents/in/Objetivos?f_ri=257674"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=257674"},{"id":1842912,"name":"Normas Fiscales","url":"https://www.academia.edu/Documents/in/Normas_Fiscales?f_ri=257674"},{"id":2014471,"name":"Los Países En Desarrollo","url":"https://www.academia.edu/Documents/in/Los_Pa%C3%ADses_En_Desarrollo?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_38286137" data-work_id="38286137" 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/38286137/Custo_de_conformidade_tribut%C3%A1ria_no_processo_de_implanta%C3%A7%C3%A3o_das_ferramentas_de_governo_eletr%C3%B4nico_a_percep%C3%A7%C3%A3o_dos_profissionais_de_multinacional_no_Brasil">Custo de conformidade tributária no processo de implantação das ferramentas de governo eletrônico: a percepção dos profissionais de multinacional no Brasil</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 objetivo de este trabajo es percibir la noción de profesionales que se utilizó sobre el costo de conformidad tributaria en la implementación de herramientas del Gobierno Electrónico, tomando como muestra de investigación una... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38286137" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br /> El objetivo de este trabajo es percibir la noción de profesionales que se utilizó sobre el costo de conformidad tributaria en la implementación de herramientas del Gobierno Electrónico, tomando como muestra de investigación una parte del sector administrativo de una multinacional en Brasil situada en la Región Metropolitana de São Paulo. En esta perspectiva, el estudio se enfocó en comprender lo que es Gobierno Electrónico en este contexto de globalización, su aplicación y resultados en determinada empresa, buscando demostrar las expectativas de estas herramientas –como el SPED (Sistema Público de Contabilidad Digital, por sus siglas en portugués, Sistema Público de Escrituração Digital)– y, verificar también los costos  para entender los mismos. La metodología aplicada fue realizada a través de un cuestionario para toda el área fiscal ligada directamente a las obligaciones accesorias de la empresa y una parte del área contable. El resultado obtenido demuestra la  percepción que tienen estos profesionales de que el Gobierno Electrónico trajo más control, pero modificando y aumentando  su práctica y rutinas, cambios que afectaron a la empresa como un todo, desde el conocimiento de sus profesionales hasta la estructura de los sistemas internos de la empresa. Los hechos anteriores generan costos para estar de acuerdo con las exigencias tributarias, siendo necesario reconocer y controlar todo el costo empleado con el fin de evidenciar claramente la realidad de estos profesionales, empresa, gobierno y sociedad impactados en el seguimiento y aplicación de estar en conformidad.<br /><br />Abstract:<br /> The purpose of this assignment concerns in understanding the notion of practitioners on the cost of tax compliance due in the implementation of electronic government tools and a sample search a part of the administrative sector installed in São  Paulo for a multinational in Brazil. In this perspective the study was guided in understanding what is electronic government in this context of globalization, its application and consequences in a particular company, seeking to demonstrate the requirements of these tools as SPED, and also check the costs to meet the same. The applied methodology was carried out through a questionnaire to all tax area directly connected ancillary obligations of the company and a part of the accounting area. The result shows the perception of professionals Electronic Government brought more control, but modifying and enhancing their  practices and routines, changes which affected the company as a whole, from the knowledge of its professional structure of internal company systems, facts generating costs to be in accordance with tax requirements, it is necessary to recognize and track all the employee cost in order to clearly demonstrate the reality of these professionals, businesses, governments and society impacted the monitoring and implementation tax compliance.</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/38286137" 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="c11ee8f536305fa32fba179321a7924a" rel="nofollow" data-download="{"attachment_id":58332524,"asset_id":38286137,"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/58332524/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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=257674","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_38286137 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38286137"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38286137, container: ".js-paper-rank-work_38286137", }); });</script></li><li class="js-percentile-work_38286137 InlineList-item InlineList-item--bordered hidden u-tcGrayDark"><span class="percentile-widget hidden"><span class="u-mr2x percentile-widget" style="display: none">•</span><span class="u-mr2x work-percentile"></span></span><script>$(function () { var workId = 38286137; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_38286137"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_38286137 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="38286137"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 38286137; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=38286137]").text(description); $(".js-view-count-work_38286137").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38286137").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="38286137"><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="4758" rel="nofollow" href="https://www.academia.edu/Documents/in/Electronics">Electronics</a>, <script data-card-contents-for-ri="4758" type="text/json">{"id":4758,"name":"Electronics","url":"https://www.academia.edu/Documents/in/Electronics?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="54779" rel="nofollow" href="https://www.academia.edu/Documents/in/Digital">Digital</a>, <script data-card-contents-for-ri="54779" type="text/json">{"id":54779,"name":"Digital","url":"https://www.academia.edu/Documents/in/Digital?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="58107" rel="nofollow" href="https://www.academia.edu/Documents/in/Gobierno_Electr%C3%B3nico">Gobierno Electrónico</a>, <script data-card-contents-for-ri="58107" type="text/json">{"id":58107,"name":"Gobierno Electrónico","url":"https://www.academia.edu/Documents/in/Gobierno_Electr%C3%B3nico?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="65263" rel="nofollow" href="https://www.academia.edu/Documents/in/Tax_Compliance">Tax Compliance</a><script data-card-contents-for-ri="65263" type="text/json">{"id":65263,"name":"Tax Compliance","url":"https://www.academia.edu/Documents/in/Tax_Compliance?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38286137]'), work: {"id":38286137,"title":"Custo de conformidade tributária no processo de implantação das ferramentas de governo eletrônico: a percepção dos profissionais de multinacional no Brasil","created_at":"2019-02-04T14:28:49.098-08:00","url":"https://www.academia.edu/38286137/Custo_de_conformidade_tribut%C3%A1ria_no_processo_de_implanta%C3%A7%C3%A3o_das_ferramentas_de_governo_eletr%C3%B4nico_a_percep%C3%A7%C3%A3o_dos_profissionais_de_multinacional_no_Brasil?f_ri=257674","dom_id":"work_38286137","summary":"Resumen:\n El objetivo de este trabajo es percibir la noción de profesionales que se utilizó sobre el costo de conformidad tributaria en la implementación de herramientas del Gobierno Electrónico, tomando como muestra de investigación una parte del sector administrativo de una multinacional en Brasil situada en la Región Metropolitana de São Paulo. En esta perspectiva, el estudio se enfocó en comprender lo que es Gobierno Electrónico en este contexto de globalización, su aplicación y resultados en determinada empresa, buscando demostrar las expectativas de estas herramientas –como el SPED (Sistema Público de Contabilidad Digital, por sus siglas en portugués, Sistema Público de Escrituração Digital)– y, verificar también los costos para entender los mismos. La metodología aplicada fue realizada a través de un cuestionario para toda el área fiscal ligada directamente a las obligaciones accesorias de la empresa y una parte del área contable. El resultado obtenido demuestra la percepción que tienen estos profesionales de que el Gobierno Electrónico trajo más control, pero modificando y aumentando su práctica y rutinas, cambios que afectaron a la empresa como un todo, desde el conocimiento de sus profesionales hasta la estructura de los sistemas internos de la empresa. Los hechos anteriores generan costos para estar de acuerdo con las exigencias tributarias, siendo necesario reconocer y controlar todo el costo empleado con el fin de evidenciar claramente la realidad de estos profesionales, empresa, gobierno y sociedad impactados en el seguimiento y aplicación de estar en conformidad.\n\nAbstract:\n The purpose of this assignment concerns in understanding the notion of practitioners on the cost of tax compliance due in the implementation of electronic government tools and a sample search a part of the administrative sector installed in São Paulo for a multinational in Brazil. In this perspective the study was guided in understanding what is electronic government in this context of globalization, its application and consequences in a particular company, seeking to demonstrate the requirements of these tools as SPED, and also check the costs to meet the same. The applied methodology was carried out through a questionnaire to all tax area directly connected ancillary obligations of the company and a part of the accounting area. The result shows the perception of professionals Electronic Government brought more control, but modifying and enhancing their practices and routines, changes which affected the company as a whole, from the knowledge of its professional structure of internal company systems, facts generating costs to be in accordance with tax requirements, it is necessary to recognize and track all the employee cost in order to clearly demonstrate the reality of these professionals, businesses, governments and society impacted the monitoring and implementation tax compliance.","downloadable_attachments":[{"id":58332524,"asset_id":38286137,"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=257674","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":4758,"name":"Electronics","url":"https://www.academia.edu/Documents/in/Electronics?f_ri=257674","nofollow":true},{"id":54779,"name":"Digital","url":"https://www.academia.edu/Documents/in/Digital?f_ri=257674","nofollow":true},{"id":58107,"name":"Gobierno Electrónico","url":"https://www.academia.edu/Documents/in/Gobierno_Electr%C3%B3nico?f_ri=257674","nofollow":true},{"id":65263,"name":"Tax Compliance","url":"https://www.academia.edu/Documents/in/Tax_Compliance?f_ri=257674","nofollow":true},{"id":94828,"name":"Investigación","url":"https://www.academia.edu/Documents/in/Investigaci%C3%B3n?f_ri=257674"},{"id":110797,"name":"Metodologia","url":"https://www.academia.edu/Documents/in/Metodologia?f_ri=257674"},{"id":221043,"name":"Electronic Government","url":"https://www.academia.edu/Documents/in/Electronic_Government?f_ri=257674"},{"id":238655,"name":"Implementation","url":"https://www.academia.edu/Documents/in/Implementation?f_ri=257674"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":278243,"name":"SpEd","url":"https://www.academia.edu/Documents/in/SpEd?f_ri=257674"},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=257674"},{"id":487211,"name":"Implementacion","url":"https://www.academia.edu/Documents/in/Implementacion?f_ri=257674"},{"id":527568,"name":"Empresa","url":"https://www.academia.edu/Documents/in/Empresa?f_ri=257674"},{"id":625077,"name":"Profesionales","url":"https://www.academia.edu/Documents/in/Profesionales?f_ri=257674"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=257674"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_45107827" data-work_id="45107827" 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/45107827/CONTABILIDAD_I_EL_COMERCIO_LA_EMPRESA_Y_LOS_DOCUMENTOS_MERCANTILES">CONTABILIDAD I EL COMERCIO, LA EMPRESA Y LOS DOCUMENTOS MERCANTILES</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">1. En términos simples defina COMERCIO. Actividad de compra, venta o troca de mercadería y bienes en general. 2. 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class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_81454300" data-work_id="81454300" 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/81454300/Los_efectos_econ%C3%B3micos_contables_y_fiscales_derivados_del_COVID_19_en_el_sector_del_f%C3%BAtbol">Los efectos económicos, contables y fiscales derivados del COVID-19 en el sector del fútbol</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">espanolLa pandemia provocada por el COVID-19 ha dado lugar a la suspension de toda la actividad deportiva y las competiciones, al haberse decretado el estado de alarma y el confinamiento de toda la poblacion. En el sector del futbol, una... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_81454300" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">espanolLa pandemia provocada por el COVID-19 ha dado lugar a la suspension de toda la actividad deportiva y las competiciones, al haberse decretado el estado de alarma y el confinamiento de toda la poblacion. En el sector del futbol, una vez superada la crisis sanitaria, se van a reiniciar las ligas profesionales al objeto de minimizar la caida de los ingresos presupuestados. El presente trabajo parte del estudio de la realidad economica a la que han tenido que enfrentarse los clubes de futbol y las SAD. Pero su objetivo fundamental es el analisis de los efectos que derivan para estas entidades en los ambitos contable y fiscal, particularmente en el Impuesto sobre Sociedades, teniendo en cuenta los diferentes escenarios posibles. Algunas de estas consecuencias responden a las situaciones coyunturales que han debido ser afrontadas durante el periodo de suspension de la actividad. Otras tienen su origen en que parte de la temporada 2019/2020 se va a desarrollar, excepcionalmente, una ...</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/81454300" 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="481a204d92c2cea2433b3f47845870a6" rel="nofollow" data-download="{"attachment_id":87491955,"asset_id":81454300,"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/87491955/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="144183927" href="https://independent.academia.edu/MalvarezLuis">Luis Malvarez</a><script data-card-contents-for-user="144183927" type="text/json">{"id":144183927,"first_name":"Luis","last_name":"Malvarez","domain_name":"independent","page_name":"MalvarezLuis","display_name":"Luis Malvarez","profile_url":"https://independent.academia.edu/MalvarezLuis?f_ri=257674","photo":"https://0.academia-photos.com/144183927/81606509/70201335/s65_luis.malvarez.png"}</script></span></span></li><li class="js-paper-rank-work_81454300 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="81454300"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 81454300, container: ".js-paper-rank-work_81454300", }); 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En el sector del futbol, una vez superada la crisis sanitaria, se van a reiniciar las ligas profesionales al objeto de minimizar la caida de los ingresos presupuestados. El presente trabajo parte del estudio de la realidad economica a la que han tenido que enfrentarse los clubes de futbol y las SAD. Pero su objetivo fundamental es el analisis de los efectos que derivan para estas entidades en los ambitos contable y fiscal, particularmente en el Impuesto sobre Sociedades, teniendo en cuenta los diferentes escenarios posibles. Algunas de estas consecuencias responden a las situaciones coyunturales que han debido ser afrontadas durante el periodo de suspension de la actividad. Otras tienen su origen en que parte de la temporada 2019/2020 se va a desarrollar, excepcionalmente, una ...","downloadable_attachments":[{"id":87491955,"asset_id":81454300,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":144183927,"first_name":"Luis","last_name":"Malvarez","domain_name":"independent","page_name":"MalvarezLuis","display_name":"Luis Malvarez","profile_url":"https://independent.academia.edu/MalvarezLuis?f_ri=257674","photo":"https://0.academia-photos.com/144183927/81606509/70201335/s65_luis.malvarez.png"}],"research_interests":[{"id":89833,"name":"Fútbol","url":"https://www.academia.edu/Documents/in/F%C3%BAtbol?f_ri=257674","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","nofollow":true},{"id":762984,"name":"Impuesto Sobre Sociedades","url":"https://www.academia.edu/Documents/in/Impuesto_Sobre_Sociedades?f_ri=257674","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_16271348" data-work_id="16271348" 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/16271348/Articulo_de_EBSCO">Articulo de EBSCO</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">no es un artículo mio es una información compartida de EBSCO espero les sirva</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/16271348" 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="401c9290024ade40f4ddea51d8cf4e44" rel="nofollow" data-download="{"attachment_id":38919503,"asset_id":16271348,"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/38919503/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="17750010" href="https://upeu.academia.edu/JuanTenorioAguinaga">Juan Tenorio Aguinaga</a><script data-card-contents-for-user="17750010" type="text/json">{"id":17750010,"first_name":"Juan","last_name":"Tenorio Aguinaga","domain_name":"upeu","page_name":"JuanTenorioAguinaga","display_name":"Juan Tenorio Aguinaga","profile_url":"https://upeu.academia.edu/JuanTenorioAguinaga?f_ri=257674","photo":"https://0.academia-photos.com/17750010/4958275/5695405/s65_juan.tenorio_aguinaga.jpg_oh_3b0832cd5e2d403126ed578780401103_oe_54b3d4fe___gda___1422013185_7468c4e43f250577b8eadc0b7dd0b72b"}</script></span></span></li><li class="js-paper-rank-work_16271348 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="16271348"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 16271348, container: ".js-paper-rank-work_16271348", }); 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La contabilidad de costos también mide el... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_49544313" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Esta contabilidad se encarga de planificar, clasificar, de asignar costos, puesto que permite calcular lo que cuesta fabricar un producto o servicio con el fin de determinar su precio de venta. La contabilidad de costos también mide el desempeño, la calidad de los productos y la productividad. <br />COSTOS DE PRODUCCION están compuestos por los costos de los materiales y mano de obra involucrada en los procesos productivos<br />CLASIFICACIONES DE LOS COSTOS Y GASTOS<br />SISTEMA DE ACUMULACIÓN DE COSTOS<br />FLUJO DE COSTOS EN EL SISTEMA DE COSTEO POR ORDENES DE TRABAJO</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/49544313" 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="dafed00dcfc79c2c8c3fd2ec511b8fe4" rel="nofollow" data-download="{"attachment_id":67872755,"asset_id":49544313,"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/67872755/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="165832955" href="https://independent.academia.edu/BenitesJessie">Blair Ben Ob</a><script data-card-contents-for-user="165832955" type="text/json">{"id":165832955,"first_name":"Blair","last_name":"Ben Ob","domain_name":"independent","page_name":"BenitesJessie","display_name":"Blair Ben Ob","profile_url":"https://independent.academia.edu/BenitesJessie?f_ri=257674","photo":"https://0.academia-photos.com/165832955/134000066/123434424/s65_blair.ben_ob.jpeg"}</script></span></span></li><li class="js-paper-rank-work_49544313 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="49544313"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 49544313, container: ".js-paper-rank-work_49544313", }); 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$(".js-view-count[data-work-id=49544313]").text(description); $(".js-view-count-work_49544313").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_49544313").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="49544313"><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="727" rel="nofollow" href="https://www.academia.edu/Documents/in/Development_Economics">Development Economics</a>, <script data-card-contents-for-ri="727" type="text/json">{"id":727,"name":"Development Economics","url":"https://www.academia.edu/Documents/in/Development_Economics?f_ri=257674","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=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=49544313]'), work: {"id":49544313,"title":"CONCEPTOS CONTABILIDAD DE COSTOS","created_at":"2021-07-04T19:39:02.537-07:00","url":"https://www.academia.edu/49544313/CONCEPTOS_CONTABILIDAD_DE_COSTOS?f_ri=257674","dom_id":"work_49544313","summary":" Esta contabilidad se encarga de planificar, clasificar, de asignar costos, puesto que permite calcular lo que cuesta fabricar un producto o servicio con el fin de determinar su precio de venta. La contabilidad de costos también mide el desempeño, la calidad de los productos y la productividad. \nCOSTOS DE PRODUCCION están compuestos por los costos de los materiales y mano de obra involucrada en los procesos productivos\nCLASIFICACIONES DE LOS COSTOS Y GASTOS\nSISTEMA DE ACUMULACIÓN DE COSTOS\nFLUJO DE COSTOS EN EL SISTEMA DE COSTEO POR ORDENES DE TRABAJO","downloadable_attachments":[{"id":67872755,"asset_id":49544313,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":165832955,"first_name":"Blair","last_name":"Ben Ob","domain_name":"independent","page_name":"BenitesJessie","display_name":"Blair Ben Ob","profile_url":"https://independent.academia.edu/BenitesJessie?f_ri=257674","photo":"https://0.academia-photos.com/165832955/134000066/123434424/s65_blair.ben_ob.jpeg"}],"research_interests":[{"id":727,"name":"Development Economics","url":"https://www.academia.edu/Documents/in/Development_Economics?f_ri=257674","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_33032389" data-work_id="33032389" 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/33032389/IMPUESTO_ALCOHOL_EL_SALVADOR">IMPUESTO ALCOHOL EL SALVADOR</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">IMPUESTO ESPECÍFICO E IMPUESTO AD-VALOREM SOBRE EL ALCOHOL Y LAS BEBIDAS ALCOHÓLICAS</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/33032389" 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="4bf84b310915c0fac9006bd82b9851d4" rel="nofollow" data-download="{"attachment_id":53142011,"asset_id":33032389,"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/53142011/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="44352587" href="https://independent.academia.edu/MelkyMej%C3%ADa">Melky Mejía</a><script data-card-contents-for-user="44352587" type="text/json">{"id":44352587,"first_name":"Melky","last_name":"Mejía","domain_name":"independent","page_name":"MelkyMejía","display_name":"Melky Mejía","profile_url":"https://independent.academia.edu/MelkyMej%C3%ADa?f_ri=257674","photo":"https://0.academia-photos.com/44352587/22076231/21316689/s65_melky.mej_a.jpg"}</script></span></span></li><li class="js-paper-rank-work_33032389 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="33032389"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 33032389, container: ".js-paper-rank-work_33032389", }); 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Para lo anterior se realizó un estudio de tipo descriptivo en el que se analizaron los... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_36604810" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">El objetivo de este artículo es presentar una evaluación financiera de las cooperativas de ahorro y crédito antioqueñas durante el periodo 2009-2013. Para lo anterior se realizó un estudio de tipo descriptivo en el que se analizaron los resultados financieros de las cooperativas antioqueñas de ahorro y crédito en el período indicado. Los análisis se soportaron en la información reportada a la Superintendencia Solidaria. Entre los resultados más importantes obtenidos se evidencia que las cooperativas de ahorro y crédito más pequeñas tienen mayor flexibilidad en el mercado y que por esto, su desempeño ha sido mejor que el de las más grandes.</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/36604810" 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="0c4a4688310ee926f1cce781c2408d52" rel="nofollow" data-download="{"attachment_id":56533173,"asset_id":36604810,"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/56533173/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="81534498" href="https://funlam.academia.edu/RevistaScienceofHumanActionScienceofHumanAction">Science of Human Action</a><script data-card-contents-for-user="81534498" type="text/json">{"id":81534498,"first_name":"Science of Human","last_name":"Action","domain_name":"funlam","page_name":"RevistaScienceofHumanActionScienceofHumanAction","display_name":"Science of Human Action","profile_url":"https://funlam.academia.edu/RevistaScienceofHumanActionScienceofHumanAction?f_ri=257674","photo":"https://0.academia-photos.com/81534498/19700894/19561103/s65_revista_science_of_human_action.science_of_human_action.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-36604810">+1</span><div class="hidden js-additional-users-36604810"><div><span itemscope="itemscope" itemprop="author" itemtype="https://schema.org/Person"><a href="https://independent.academia.edu/DanielaEchavarria1">Daniela Echavarría</a></span></div></div></span><script>(function(){ var popoverSettings = { el: $('.js-work-more-authors-36604810'), placement: 'bottom', hide_delay: 200, html: true, content: function(){ return $('.js-additional-users-36604810').html(); 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Para lo anterior se realizó un estudio de tipo descriptivo en el que se analizaron los resultados financieros de las cooperativas antioqueñas de ahorro y crédito en el período indicado. Los análisis se soportaron en la información reportada a la Superintendencia Solidaria. Entre los resultados más importantes obtenidos se evidencia que las cooperativas de ahorro y crédito más pequeñas tienen mayor flexibilidad en el mercado y que por esto, su desempeño ha sido mejor que el de las más grandes.","downloadable_attachments":[{"id":56533173,"asset_id":36604810,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":81534498,"first_name":"Science of Human","last_name":"Action","domain_name":"funlam","page_name":"RevistaScienceofHumanActionScienceofHumanAction","display_name":"Science of Human Action","profile_url":"https://funlam.academia.edu/RevistaScienceofHumanActionScienceofHumanAction?f_ri=257674","photo":"https://0.academia-photos.com/81534498/19700894/19561103/s65_revista_science_of_human_action.science_of_human_action.png"},{"id":83216443,"first_name":"Daniela","last_name":"Echavarría","domain_name":"independent","page_name":"DanielaEchavarria1","display_name":"Daniela 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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/48970310/Escrito_libre_para_proceder_a_la_suspension_de_actividades_de_una_persona_moral_ante_el_SAT">Escrito libre para proceder a la suspension de actividades de una persona moral ante el SAT</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Formato para proceder ante la suspension de actividades de una Persona Moral ante el SAT</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/48970310" 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" 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(false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=48970310]'), work: {"id":48970310,"title":"Escrito libre para proceder a la suspension de actividades de una persona moral ante el SAT","created_at":"2021-05-18T07:40:53.401-07:00","url":"https://www.academia.edu/48970310/Escrito_libre_para_proceder_a_la_suspension_de_actividades_de_una_persona_moral_ante_el_SAT?f_ri=257674","dom_id":"work_48970310","summary":"Formato para proceder ante la suspension de actividades de una Persona Moral ante el SAT ","downloadable_attachments":[{"id":67362349,"asset_id":48970310,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":165681657,"first_name":"Khristopher Carlos","last_name":"Pérez Campos","domain_name":"ucol","page_name":"KhristopherCarlos","display_name":"Khristopher Carlos Pérez Campos","profile_url":"https://ucol.academia.edu/KhristopherCarlos?f_ri=257674","photo":"https://0.academia-photos.com/165681657/56105192/98710829/s65_khristopher_carlos.p_rez_campos.jpg"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_38285743" data-work_id="38285743" 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/38285743/Pr%C3%A1cticas_contables_generalmente_utilizadas_en_el_sector_informal_Caracterizaci%C3%B3n_de_las_microtiendas_de_la_comuna_cuatro_de_Medell%C3%ADn">Prácticas contables generalmente utilizadas en el sector informal: Caracterización de las microtiendas de la comuna cuatro de Medellín</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: Mediante una metodología de investigación con enfoque cualitativo e inductivo, se desarrollan las características que el grupo investigador logra explorar sobre las prácticas contables generalmente utilizadas por los tenderos en... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38285743" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br />Mediante una metodología de investigación con enfoque cualitativo e inductivo, se desarrollan las características que el grupo investigador logra explorar sobre las prácticas contables generalmente utilizadas por los tenderos en los microestablecimientos de la comuna cuatro de Medellín, con el objetivo de obtener y consolidar información concreta y empírica del mencionado sector, para transitar de la intuición a un conocimiento más certero y riguroso y ser base para posteriores desarrollos de un sector que tiene gran incidencia a nivel nacional. En pro de esto y para lograr un conocimiento contextual del objeto de estudio, se realiza una descripción del sector económico informal, además de otorgar varias definiciones de corte económico, legal y contable inherentes a la temática. Finalmente, se concluye que las tiendas de barrio de la comuna cuatro no implementan prácticas contables tan formales y rigurosas como las propuestas en las NIIF Simplificadas, sino, que por el contrario, por tradición, comodidad y facilidad, este sector realiza una serie de prácticas que aunque carecen de soporte técnico, resultan ser suficientes y estar alineadas a sus necesidades. Adicionalmente, se realiza un llamado a enaltecer el carácter social de la contaduría pública frente a las situaciones más cotidianas de la sociedad en las cuales se aplique el saber.<br /><br /> Abstract:<br />Through a research methodology with a qualitative and inductive focus, this research explored and defined the characteristics of the generally used accounting practices by store owners in the micro establishments of District  Four of Medellin, with the aim of obtaining and consolidating concrete and empirical information of said sector, to move from intuition to a more ascertained and rigorous knowledge so as to be the basis for subsequent developments in a sector with great incidence at national level. To do this, and to achieve contextual knowledge of the study object, a description of the informal economic sector is made, and several definitions of economic, legal and accounting nature inherent to the topic are provided. Finally, it is concluded that neighborhood stores in District Four will not implement accounting practices as formal and rigorous as the ones proposed by the Simplified IFRS. On the contrary, for reasons of traditions, comfort and easiness, stores in this sector carry out a series of practices that, although lacking technical  foundations, prove to be sufficient and are aligned with their needs. Additionally, there is a call to exalt the social nature of Public Accounting in the habitual situations of society in which knowledge is applied.</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/38285743" 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="7aef03130d746044d2d06cee649ce640" rel="nofollow" data-download="{"attachment_id":58332109,"asset_id":38285743,"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/58332109/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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=257674","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_38285743 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38285743"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38285743, container: ".js-paper-rank-work_38285743", }); 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$(".js-view-count[data-work-id=38285743]").text(description); $(".js-view-count-work_38285743").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38285743").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="38285743"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">13</a>  </div><span class="InlineList-item-text u-textTruncate u-pl10x"><a class="InlineList-item-text" data-has-card-for-ri="56667" rel="nofollow" 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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="172213" rel="nofollow" href="https://www.academia.edu/Documents/in/Desarrollo_rural">Desarrollo rural</a>, <script data-card-contents-for-ri="172213" type="text/json">{"id":172213,"name":"Desarrollo rural","url":"https://www.academia.edu/Documents/in/Desarrollo_rural?f_ri=257674","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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="273837" rel="nofollow" href="https://www.academia.edu/Documents/in/Negocios">Negocios</a><script data-card-contents-for-ri="273837" type="text/json">{"id":273837,"name":"Negocios","url":"https://www.academia.edu/Documents/in/Negocios?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38285743]'), work: {"id":38285743,"title":"Prácticas contables generalmente utilizadas en el sector informal: Caracterización de las microtiendas de la comuna cuatro de Medellín","created_at":"2019-02-04T13:12:31.151-08:00","url":"https://www.academia.edu/38285743/Pr%C3%A1cticas_contables_generalmente_utilizadas_en_el_sector_informal_Caracterizaci%C3%B3n_de_las_microtiendas_de_la_comuna_cuatro_de_Medell%C3%ADn?f_ri=257674","dom_id":"work_38285743","summary":"Resumen:\nMediante una metodología de investigación con enfoque cualitativo e inductivo, se desarrollan las características que el grupo investigador logra explorar sobre las prácticas contables generalmente utilizadas por los tenderos en los microestablecimientos de la comuna cuatro de Medellín, con el objetivo de obtener y consolidar información concreta y empírica del mencionado sector, para transitar de la intuición a un conocimiento más certero y riguroso y ser base para posteriores desarrollos de un sector que tiene gran incidencia a nivel nacional. En pro de esto y para lograr un conocimiento contextual del objeto de estudio, se realiza una descripción del sector económico informal, además de otorgar varias definiciones de corte económico, legal y contable inherentes a la temática. Finalmente, se concluye que las tiendas de barrio de la comuna cuatro no implementan prácticas contables tan formales y rigurosas como las propuestas en las NIIF Simplificadas, sino, que por el contrario, por tradición, comodidad y facilidad, este sector realiza una serie de prácticas que aunque carecen de soporte técnico, resultan ser suficientes y estar alineadas a sus necesidades. Adicionalmente, se realiza un llamado a enaltecer el carácter social de la contaduría pública frente a las situaciones más cotidianas de la sociedad en las cuales se aplique el saber.\n\n Abstract:\nThrough a research methodology with a qualitative and inductive focus, this research explored and defined the characteristics of the generally used accounting practices by store owners in the micro establishments of District Four of Medellin, with the aim of obtaining and consolidating concrete and empirical information of said sector, to move from intuition to a more ascertained and rigorous knowledge so as to be the basis for subsequent developments in a sector with great incidence at national level. To do this, and to achieve contextual knowledge of the study object, a description of the informal economic sector is made, and several definitions of economic, legal and accounting nature inherent to the topic are provided. Finally, it is concluded that neighborhood stores in District Four will not implement accounting practices as formal and rigorous as the ones proposed by the Simplified IFRS. On the contrary, for reasons of traditions, comfort and easiness, stores in this sector carry out a series of practices that, although lacking technical foundations, prove to be sufficient and are aligned with their needs. Additionally, there is a call to exalt the social nature of Public Accounting in the habitual situations of society in which knowledge is applied.","downloadable_attachments":[{"id":58332109,"asset_id":38285743,"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=257674","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":56667,"name":"Economía","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa?f_ri=257674","nofollow":true},{"id":172213,"name":"Desarrollo rural","url":"https://www.academia.edu/Documents/in/Desarrollo_rural?f_ri=257674","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","nofollow":true},{"id":273837,"name":"Negocios","url":"https://www.academia.edu/Documents/in/Negocios?f_ri=257674","nofollow":true},{"id":340005,"name":"Desarrollo Económico","url":"https://www.academia.edu/Documents/in/Desarrollo_Econ%C3%B3mico?f_ri=257674"},{"id":760624,"name":"On Accounting practices","url":"https://www.academia.edu/Documents/in/On_Accounting_practices?f_ri=257674"},{"id":835452,"name":"Economia Informal Y La Contabilidad","url":"https://www.academia.edu/Documents/in/Economia_Informal_Y_La_Contabilidad?f_ri=257674"},{"id":1362694,"name":"Economía Popular","url":"https://www.academia.edu/Documents/in/Economia_Popular?f_ri=257674"},{"id":1362696,"name":"Popular Economy","url":"https://www.academia.edu/Documents/in/Popular_Economy?f_ri=257674"},{"id":1410892,"name":"Generally Accepted Accounting Principles","url":"https://www.academia.edu/Documents/in/Generally_Accepted_Accounting_Principles?f_ri=257674"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=257674"},{"id":2513928,"name":"Categorización","url":"https://www.academia.edu/Documents/in/Categorizaci%C3%B3n?f_ri=257674"},{"id":3135498,"name":"prácticas contables","url":"https://www.academia.edu/Documents/in/pr%C3%A1cticas_contables?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_15249326" data-work_id="15249326" 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/15249326/Fiscalizaci%C3%B3n_G%C3%A9nesis_y_Contradicciones_en_su_Pr%C3%A1ctica_Social">Fiscalización: Génesis y Contradicciones en su Práctica Social</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 fiscalización constituye una práctica social fundamentada en la función social del Estado de proteger el interés público, actúa sobre las organizaciones, aquellas promovidas por el ánimo de lucro expresan una racionalidad contraria a... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_15249326" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">La fiscalización constituye una práctica social fundamentada en la función social del Estado de proteger el interés público, actúa sobre las organizaciones, aquellas promovidas por el ánimo de lucro expresan una racionalidad contraria a este. La organización al competir en el mercado libre se orienta por la racionalidad económico financiera, formando sus decisiones a través de un agente con los interés rentísticos del capital, quien los debe conservar tras la delegación asignada de la gestión. El capital detenta jurídicamente la elección de quien lo fiscaliza. Otra contradicción es motivada por la organización de la potestad disciplinaria en las actuaciones del fiscalizador. Los modelos de control han de ser compatibles funcionalmente con la práctica fiscalizadora, no es igual Revisoría Fiscal a Auditoría externa en la preservación del interés público. Existen otros obstáculos, las condiciones del mercado, la sobre oferta de enseñanza, y la estructura de la vigilancia profesional.</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/15249326" 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="d6ef2cb251924a7f3fd651583e437d25" rel="nofollow" data-download="{"attachment_id":38598851,"asset_id":15249326,"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/38598851/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="26518933" href="https://independent.academia.edu/carlosAlbertoMu%C3%B1ozRestrepo">Carlos Alberto Muñoz Restrepo</a><script data-card-contents-for-user="26518933" type="text/json">{"id":26518933,"first_name":"Carlos Alberto","last_name":"Muñoz Restrepo","domain_name":"independent","page_name":"carlosAlbertoMuñozRestrepo","display_name":"Carlos Alberto Muñoz Restrepo","profile_url":"https://independent.academia.edu/carlosAlbertoMu%C3%B1ozRestrepo?f_ri=257674","photo":"https://0.academia-photos.com/26518933/7370090/8285825/s65_carlos.alberto.jpg_oh_3192fb617bacee67fb60aaf8252771de_oe_55886fde___gda___1434635996_1848f64283fc9eabc8e5f7c7df11d05e"}</script></span></span></li><li class="js-paper-rank-work_15249326 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="15249326"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 15249326, container: ".js-paper-rank-work_15249326", }); 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class="clearfix u-pv7x u-mb0x js-work-card work_77554201" data-work_id="77554201" 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/77554201/La_Contabilidad_en_tiempos_del_COVID_19">La Contabilidad en tiempos del COVID-19</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 pandemia de COVID-19, que ha desestructurado al mundo tal como lo conocíamos hasta ahora, nos invita a reflexionar nuevamente sobre la Contabilidad, su rol y sus posibles contribuciones para enfrentar algunos de los desafíos que trae... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_77554201" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">La pandemia de COVID-19, que ha desestructurado al mundo tal como lo conocíamos hasta ahora, nos invita a reflexionar nuevamente sobre la Contabilidad, su rol y sus posibles contribuciones para enfrentar algunos de los desafíos que trae la construcción de una infraestructura social y económica diferente. Lo hacemos, en este artículo, desde una conceptualización amplia de nuestra disciplina que, dentro del marco de la sustentabilidad, se orienta a facilitar el funcionamiento fluido de las relaciones de accountability en una sociedad democrática para empoderar a los ciudadanos de manera que puedan tomar decisiones informadas. Sintetizarmos algunos llamados de atención que la contabilidad social venía observando y trabajando para superar las graves falencias del capitalismo salvaje; comentamos cuestiones relacionadas con la mirada centrada en los valores y los destinatarios de la información como base de los sistemas contables; señalamos puntos de contacto entre los riesgos derivados ...</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/77554201" 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="7d7a0695eac86a074c02ba4c615302d3" rel="nofollow" data-download="{"attachment_id":84847783,"asset_id":77554201,"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/84847783/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="16932550" href="https://uba.academia.edu/MARIADELCARMENRODRIGUEZ">MARIA DEL CARMEN RODRIGUEZ</a><script data-card-contents-for-user="16932550" type="text/json">{"id":16932550,"first_name":"MARIA DEL CARMEN","last_name":"RODRIGUEZ","domain_name":"uba","page_name":"MARIADELCARMENRODRIGUEZ","display_name":"MARIA DEL CARMEN RODRIGUEZ","profile_url":"https://uba.academia.edu/MARIADELCARMENRODRIGUEZ?f_ri=257674","photo":"https://0.academia-photos.com/16932550/4652995/5373628/s65_maria_del_carmen.rodriguez.jpg_oh_739a811749d867d048cec7bed338ec33_oe_54c47585___gda___1421938365_0b3fffd69217c7f8a1089924a7d0d76f"}</script></span></span></li><li class="js-paper-rank-work_77554201 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="77554201"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 77554201, container: ".js-paper-rank-work_77554201", }); 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$(".js-view-count[data-work-id=77554201]").text(description); $(".js-view-count-work_77554201").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_77554201").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="77554201"><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="1452" rel="nofollow" href="https://www.academia.edu/Documents/in/Corporate_Social_Responsibility">Corporate Social Responsibility</a>, <script data-card-contents-for-ri="1452" type="text/json">{"id":1452,"name":"Corporate Social Responsibility","url":"https://www.academia.edu/Documents/in/Corporate_Social_Responsibility?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="3490" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting">Accounting</a>, <script data-card-contents-for-ri="3490" type="text/json">{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="3885" rel="nofollow" href="https://www.academia.edu/Documents/in/Accountability">Accountability</a>, <script data-card-contents-for-ri="3885" type="text/json">{"id":3885,"name":"Accountability","url":"https://www.academia.edu/Documents/in/Accountability?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="75857" rel="nofollow" href="https://www.academia.edu/Documents/in/Cambio_clim%C3%A1tico">Cambio climático</a><script data-card-contents-for-ri="75857" type="text/json">{"id":75857,"name":"Cambio climático","url":"https://www.academia.edu/Documents/in/Cambio_clim%C3%A1tico?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=77554201]'), work: {"id":77554201,"title":"La Contabilidad en tiempos del COVID-19","created_at":"2022-04-25T04:30:52.133-07:00","url":"https://www.academia.edu/77554201/La_Contabilidad_en_tiempos_del_COVID_19?f_ri=257674","dom_id":"work_77554201","summary":"La pandemia de COVID-19, que ha desestructurado al mundo tal como lo conocíamos hasta ahora, nos invita a reflexionar nuevamente sobre la Contabilidad, su rol y sus posibles contribuciones para enfrentar algunos de los desafíos que trae la construcción de una infraestructura social y económica diferente. Lo hacemos, en este artículo, desde una conceptualización amplia de nuestra disciplina que, dentro del marco de la sustentabilidad, se orienta a facilitar el funcionamiento fluido de las relaciones de accountability en una sociedad democrática para empoderar a los ciudadanos de manera que puedan tomar decisiones informadas. Sintetizarmos algunos llamados de atención que la contabilidad social venía observando y trabajando para superar las graves falencias del capitalismo salvaje; comentamos cuestiones relacionadas con la mirada centrada en los valores y los destinatarios de la información como base de los sistemas contables; señalamos puntos de contacto entre los riesgos derivados ...","downloadable_attachments":[{"id":84847783,"asset_id":77554201,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":16932550,"first_name":"MARIA DEL CARMEN","last_name":"RODRIGUEZ","domain_name":"uba","page_name":"MARIADELCARMENRODRIGUEZ","display_name":"MARIA DEL CARMEN RODRIGUEZ","profile_url":"https://uba.academia.edu/MARIADELCARMENRODRIGUEZ?f_ri=257674","photo":"https://0.academia-photos.com/16932550/4652995/5373628/s65_maria_del_carmen.rodriguez.jpg_oh_739a811749d867d048cec7bed338ec33_oe_54c47585___gda___1421938365_0b3fffd69217c7f8a1089924a7d0d76f"}],"research_interests":[{"id":1452,"name":"Corporate Social Responsibility","url":"https://www.academia.edu/Documents/in/Corporate_Social_Responsibility?f_ri=257674","nofollow":true},{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true},{"id":3885,"name":"Accountability","url":"https://www.academia.edu/Documents/in/Accountability?f_ri=257674","nofollow":true},{"id":75857,"name":"Cambio climático","url":"https://www.academia.edu/Documents/in/Cambio_clim%C3%A1tico?f_ri=257674","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":1430807,"name":"Contabilidad Y Auditoria","url":"https://www.academia.edu/Documents/in/Contabilidad_Y_Auditoria?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_71032824" data-work_id="71032824" 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/71032824/Acercamiento_te%C3%B3rico_de_la_responsabilidad_social_universitaria_RSU_en_programas_de_contadur%C3%ADa_p%C3%BAblica">Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas 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">La Responsabilidad Social Universitariase establece como estrategia de gestión en instituciones de educación superior, para repensar postulados teóricos, indicadores y criterios. La RSU requiere la participación de los actores de una... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_71032824" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">La Responsabilidad Social Universitariase establece como estrategia de gestión en instituciones de educación superior, para repensar postulados teóricos, indicadores y criterios. La RSU requiere la participación de los actores de una organización educativa, es transversal a sus actividades y considerando las expectativas de las partes interesadas. La contaduría se ha consolidado como una profesión valiosa para el análisis, aseguramiento y control de información financiera y no financiera importante para la toma de decisiones, con una amplia confianza social fundamentada en lo académico y soportada en el ejercicio profesional. El objetivo del artículo es analizar los fundamentos teóricos sobre la RSU y vincularlo con programas de contaduría pública de la Universidad Mariana (Colombia) y Universidad César Vallejo (Perú). La metodología se ubica dentro del paradigma cualitativo, descriptivo, utilizando la técnica de revisión documental. Como conclusión se identificaron dimensiones, subdimensiones y componentes de la RSU basados en el desarrollo teórico para ser integrados como ejes articuladores en la formación de Contadores Públicos que permita una mejor interacción con el entorno institucional y socio empresarial, de tal forma que su perfil de egreso corresponda a los requerimientos del mundo contemporáneo y se conviertan en actores garantes de transformaciones sociales y cuidado ambiental.</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/71032824" 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="02ac56e21589c4cb3842b67d2c21dfd7" rel="nofollow" data-download="{"attachment_id":80545079,"asset_id":71032824,"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/80545079/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="65303727" href="https://udenargaica.academia.edu/TRevistadelaFacultaddeCienciasEcon%C3%B3micasyAdministrativas">Tendencias Revista de la Facultad de Ciencias Económicas y Administrativas de la Universidad de Nariño</a><script data-card-contents-for-user="65303727" type="text/json">{"id":65303727,"first_name":"Tendencias","last_name":"Revista de la Facultad de Ciencias Económicas y Administrativas de la Universidad de Nariño","domain_name":"udenargaica","page_name":"TRevistadelaFacultaddeCienciasEconómicasyAdministrativas","display_name":"Tendencias Revista de la Facultad de Ciencias Económicas y Administrativas de la Universidad de Nariño","profile_url":"https://udenargaica.academia.edu/TRevistadelaFacultaddeCienciasEcon%C3%B3micasyAdministrativas?f_ri=257674","photo":"https://0.academia-photos.com/65303727/18160919/18147266/s65_revista.tendencias.jpg"}</script></span></span></li><li class="js-paper-rank-work_71032824 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="71032824"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 71032824, container: ".js-paper-rank-work_71032824", }); 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$(".js-view-count[data-work-id=71032824]").text(description); $(".js-view-count-work_71032824").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_71032824").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="71032824"><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="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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="391382" rel="nofollow" href="https://www.academia.edu/Documents/in/Desarrollo_sostenible">Desarrollo sostenible</a>, <script data-card-contents-for-ri="391382" type="text/json">{"id":391382,"name":"Desarrollo sostenible","url":"https://www.academia.edu/Documents/in/Desarrollo_sostenible?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="831177" rel="nofollow" href="https://www.academia.edu/Documents/in/Justicia_social">Justicia social</a>, <script data-card-contents-for-ri="831177" type="text/json">{"id":831177,"name":"Justicia social","url":"https://www.academia.edu/Documents/in/Justicia_social?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="1301307" rel="nofollow" href="https://www.academia.edu/Documents/in/Educaci%C3%B3n_Para_El_Desarrollo_Sostenible">Educación Para El Desarrollo Sostenible</a><script data-card-contents-for-ri="1301307" type="text/json">{"id":1301307,"name":"Educación Para El Desarrollo Sostenible","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n_Para_El_Desarrollo_Sostenible?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=71032824]'), work: {"id":71032824,"title":"Acercamiento teórico de la responsabilidad social universitaria (RSU) en programas de contaduría pública","created_at":"2022-02-09T18:01:30.204-08:00","url":"https://www.academia.edu/71032824/Acercamiento_te%C3%B3rico_de_la_responsabilidad_social_universitaria_RSU_en_programas_de_contadur%C3%ADa_p%C3%BAblica?f_ri=257674","dom_id":"work_71032824","summary":"La Responsabilidad Social Universitariase establece como estrategia de gestión en instituciones de educación superior, para repensar postulados teóricos, indicadores y criterios. La RSU requiere la participación de los actores de una organización educativa, es transversal a sus actividades y considerando las expectativas de las partes interesadas. La contaduría se ha consolidado como una profesión valiosa para el análisis, aseguramiento y control de información financiera y no financiera importante para la toma de decisiones, con una amplia confianza social fundamentada en lo académico y soportada en el ejercicio profesional. El objetivo del artículo es analizar los fundamentos teóricos sobre la RSU y vincularlo con programas de contaduría pública de la Universidad Mariana (Colombia) y Universidad César Vallejo (Perú). La metodología se ubica dentro del paradigma cualitativo, descriptivo, utilizando la técnica de revisión documental. Como conclusión se identificaron dimensiones, subdimensiones y componentes de la RSU basados en el desarrollo teórico para ser integrados como ejes articuladores en la formación de Contadores Públicos que permita una mejor interacción con el entorno institucional y socio empresarial, de tal forma que su perfil de egreso corresponda a los requerimientos del mundo contemporáneo y se conviertan en actores garantes de transformaciones sociales y cuidado ambiental.","downloadable_attachments":[{"id":80545079,"asset_id":71032824,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":65303727,"first_name":"Tendencias","last_name":"Revista de la Facultad de Ciencias Económicas y Administrativas de la Universidad de Nariño","domain_name":"udenargaica","page_name":"TRevistadelaFacultaddeCienciasEconómicasyAdministrativas","display_name":"Tendencias Revista de la Facultad de Ciencias Económicas y Administrativas de la Universidad de Nariño","profile_url":"https://udenargaica.academia.edu/TRevistadelaFacultaddeCienciasEcon%C3%B3micasyAdministrativas?f_ri=257674","photo":"https://0.academia-photos.com/65303727/18160919/18147266/s65_revista.tendencias.jpg"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","nofollow":true},{"id":391382,"name":"Desarrollo sostenible","url":"https://www.academia.edu/Documents/in/Desarrollo_sostenible?f_ri=257674","nofollow":true},{"id":831177,"name":"Justicia social","url":"https://www.academia.edu/Documents/in/Justicia_social?f_ri=257674","nofollow":true},{"id":1301307,"name":"Educación Para El Desarrollo Sostenible","url":"https://www.academia.edu/Documents/in/Educaci%C3%B3n_Para_El_Desarrollo_Sostenible?f_ri=257674","nofollow":true},{"id":2449292,"name":"Gestión de la educación","url":"https://www.academia.edu/Documents/in/Gesti%C3%B3n_de_la_educaci%C3%B3n?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_36701810" data-work_id="36701810" 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" rel="nofollow" href="https://www.academia.edu/36701810/Baldwin_Bicycle_Company">Baldwin Bicycle Company</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/36701810" 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="545d24d37d98cb96e1c3a4b5ccdfdf0c" rel="nofollow" data-download="{"attachment_id":56641486,"asset_id":36701810,"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/56641486/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="82078286" href="https://inter.academia.edu/IZJoanne">IZ Joanne</a><script data-card-contents-for-user="82078286" type="text/json">{"id":82078286,"first_name":"IZ","last_name":"Joanne","domain_name":"inter","page_name":"IZJoanne","display_name":"IZ Joanne","profile_url":"https://inter.academia.edu/IZJoanne?f_ri=257674","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_36701810 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="36701810"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 36701810, container: ".js-paper-rank-work_36701810", }); 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$(".js-view-count[data-work-id=36701810]").text(description); $(".js-view-count-work_36701810").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_36701810").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="36701810"><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="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=257674","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=36701810]'), work: {"id":36701810,"title":"Baldwin Bicycle Company","created_at":"2018-05-23T18:32:16.799-07:00","url":"https://www.academia.edu/36701810/Baldwin_Bicycle_Company?f_ri=257674","dom_id":"work_36701810","summary":null,"downloadable_attachments":[{"id":56641486,"asset_id":36701810,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":82078286,"first_name":"IZ","last_name":"Joanne","domain_name":"inter","page_name":"IZJoanne","display_name":"IZ Joanne","profile_url":"https://inter.academia.edu/IZJoanne?f_ri=257674","photo":"/images/s65_no_pic.png"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_35278198" data-work_id="35278198" 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/35278198/Software_contable_en_la_vida_universitaria">Software contable en la vida universitaria</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Se encuentran diferentes sistemas contables para la etapa universitaria</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/35278198" 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="b37186a9b13340bf353fc9cf19e6b1a7" rel="nofollow" data-download="{"attachment_id":55138691,"asset_id":35278198,"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/55138691/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="61828911" href="https://independent.academia.edu/AtaydeEdna">Edna A T A Y D E Es</a><script data-card-contents-for-user="61828911" type="text/json">{"id":61828911,"first_name":"Edna","last_name":"Es","domain_name":"independent","page_name":"AtaydeEdna","display_name":"Edna A T A Y D E Es","profile_url":"https://independent.academia.edu/AtaydeEdna?f_ri=257674","photo":"https://0.academia-photos.com/61828911/22977686/22110147/s65_ariana.sosa.jpg"}</script></span></span></li><li class="js-paper-rank-work_35278198 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="35278198"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 35278198, container: ".js-paper-rank-work_35278198", }); 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$(".js-view-count[data-work-id=35278198]").text(description); $(".js-view-count-work_35278198").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_35278198").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="35278198"><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="53293" rel="nofollow" href="https://www.academia.edu/Documents/in/Software">Software</a>, <script data-card-contents-for-ri="53293" type="text/json">{"id":53293,"name":"Software","url":"https://www.academia.edu/Documents/in/Software?f_ri=257674","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=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=35278198]'), work: {"id":35278198,"title":"Software contable en la vida universitaria","created_at":"2017-11-28T12:40:23.981-08:00","url":"https://www.academia.edu/35278198/Software_contable_en_la_vida_universitaria?f_ri=257674","dom_id":"work_35278198","summary":"Se encuentran diferentes sistemas contables para la etapa universitaria ","downloadable_attachments":[{"id":55138691,"asset_id":35278198,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":61828911,"first_name":"Edna","last_name":"Es","domain_name":"independent","page_name":"AtaydeEdna","display_name":"Edna A T A Y D E Es","profile_url":"https://independent.academia.edu/AtaydeEdna?f_ri=257674","photo":"https://0.academia-photos.com/61828911/22977686/22110147/s65_ariana.sosa.jpg"}],"research_interests":[{"id":53293,"name":"Software","url":"https://www.academia.edu/Documents/in/Software?f_ri=257674","nofollow":true},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_41026141 coauthored" data-work_id="41026141" 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/41026141/Exhortaci%C3%B3n_por_una_perspectiva_cr%C3%ADtica_de_investigaci%C3%B3n_en_contabilidad_coherente">Exhortación por una perspectiva crítica de investigación en contabilidad coherente</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 grandes problemas de la humani-dad demandan, para hacerles frente, un esfuerzo activo de los diversos profe-sionales. El mundo de hoy y las grandes inequidades producen disparidades que se acentúan día a día: hambre, explota-ción,... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_41026141" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Los grandes problemas de la humani-dad demandan, para hacerles frente, un esfuerzo activo de los diversos profe-sionales. El mundo de hoy y las grandes inequidades producen disparidades que se acentúan día a día: hambre, explota-ción, destrucción ambiental son moneda corriente en las diferentes latitudes del planeta. De esto, que el presente escrito manifieste la importancia de la perspec-tiva crítica de investigación en contabili-dad, encarando diversas disertaciones en relación a lo ontológico, epistemológico, metodológico y de la praxis; buscando mostrar el potencial investigativo y de acción que tiene dicha perspectiva de in-vestigación. Congruentemente, se mar-can algunos puntos de deslinde frente a ciertas vicisitudes que enfrenta esta perspectiva y las posibilidades de trabajo en campos que transciendan el accionar meramente gremial y disciplinar. 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El mundo de hoy y las grandes inequidades producen disparidades que se acentúan día a día: hambre, explota-ción, destrucción ambiental son moneda corriente en las diferentes latitudes del planeta. De esto, que el presente escrito manifieste la importancia de la perspec-tiva crítica de investigación en contabili-dad, encarando diversas disertaciones en relación a lo ontológico, epistemológico, metodológico y de la praxis; buscando mostrar el potencial investigativo y de acción que tiene dicha perspectiva de in-vestigación. Congruentemente, se mar-can algunos puntos de deslinde frente a ciertas vicisitudes que enfrenta esta perspectiva y las posibilidades de trabajo en campos que transciendan el accionar meramente gremial y disciplinar. Palabras clave: Perspectiva crítica de investigación en contabilidad, praxis, diálogo de saberes, emancipación, sectores sociales. 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u-lineHeight1_5 u-tcGrayDarkest">Escrito para presentar un patrón ante la Subdelegación del IMSS, para proceder a la condonación de multas</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/70439987" 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="6b2e824cba5baaba578b6087b1b5ed30" rel="nofollow" data-download="{"attachment_id":80191900,"asset_id":70439987,"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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})();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_38286080" data-work_id="38286080" 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/38286080/An%C3%A1lise_econ%C3%B4mica_e_financeira_estudo_comparativo_das_demonstra%C3%A7%C3%B5es_financeiras_das_redes_de_farm%C3%A1cias_Pague_Menos_S_A_e_Raia_Drogasil_S_A">Análise econômica e financeira: estudo comparativo das demonstrações financeiras das redes de farmácias Pague Menos S.A e Raia Drogasil S.A</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 objetivo principal de este estudio es analizar, por medio de indicadores económico- financieros, los estados de cuenta de las farmacias Pague Menos S.A y Raia Drogasil S.A, dos de las más grandes cadenas de farmacias de... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38286080" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br /> el objetivo principal de este estudio es analizar, por medio de indicadores económico-<br />financieros, los estados de cuenta de las farmacias Pague Menos S.A y Raia Drogasil S.A, dos de las más grandes cadenas de farmacias de Brasil. La búsqueda propone analizar una comparación entre los indicadores financieros de liquidez, endeudamiento, actividad y rentabilidad para las dos organizaciones en los periodos finalizados al 31 de diciembre de 2010 y 2011, es decir, se identificaron los índices, se compararon y posteriormente se determinó en cuáles de ellos se superan las compañías. La recolección de datos, esencialmente secundarios, son el balance general y estado de resultados. Finalmente, el análisis de los datos permitió identificar en cuáles indicadores se superan las organizaciones y, además,  pudo definir la posición financiera de las mismas en el ranking de facturación. El estudio de caso permite concluir que los indicadores de Raia Drogasil S.A superan los de Pague menos S.A, por lo que la primera establece una mejor estructura financiera.<br /><br />Abstract:<br />The main objective of this study is to analyze, through economic and financial indicators, the statements of pharmacies Pague Menos S.A. and Raia Drogasil S.A., two of the largest drugstore chains in Brazil. The research aims to analyze a comparison of the financial indicators of liquidity, indebtedness, activity and profitability for both of the organizations up to 31st December 2010 and 2011. The indices were identified, compared and subsequently it was determined the indices in which one company exceeded the other. The collection of supporting data is based on the balance sheet and the income statement. Finally, thanks to the analysis of data, it was possible to identify the indicators in which one company exceeded the other, as well as define the financial position of the organizations in the ranking of billing. The case study allowed us to conclude that indicators of Raia Drogasil S.A exceed those of Pague Menos S.A, since the first company establishes a better financial structure.</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/38286080" 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="fde05c59cf9c9cba6bb7db025b9f31af" rel="nofollow" data-download="{"attachment_id":58332443,"asset_id":38286080,"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/58332443/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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=257674","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_38286080 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38286080"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38286080, container: ".js-paper-rank-work_38286080", }); 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$(".js-view-count[data-work-id=38286080]").text(description); $(".js-view-count-work_38286080").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38286080").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="38286080"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">18</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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="3490" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting">Accounting</a>, <script data-card-contents-for-ri="3490" type="text/json">{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="56667" rel="nofollow" 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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="63677" rel="nofollow" href="https://www.academia.edu/Documents/in/Indicators">Indicators</a><script data-card-contents-for-ri="63677" type="text/json">{"id":63677,"name":"Indicators","url":"https://www.academia.edu/Documents/in/Indicators?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38286080]'), work: {"id":38286080,"title":"Análise econômica e financeira: estudo comparativo das demonstrações financeiras das redes de farmácias Pague Menos S.A e Raia Drogasil S.A","created_at":"2019-02-04T14:19:23.823-08:00","url":"https://www.academia.edu/38286080/An%C3%A1lise_econ%C3%B4mica_e_financeira_estudo_comparativo_das_demonstra%C3%A7%C3%B5es_financeiras_das_redes_de_farm%C3%A1cias_Pague_Menos_S_A_e_Raia_Drogasil_S_A?f_ri=257674","dom_id":"work_38286080","summary":"Resumen:\n el objetivo principal de este estudio es analizar, por medio de indicadores económico-\nfinancieros, los estados de cuenta de las farmacias Pague Menos S.A y Raia Drogasil S.A, dos de las más grandes cadenas de farmacias de Brasil. La búsqueda propone analizar una comparación entre los indicadores financieros de liquidez, endeudamiento, actividad y rentabilidad para las dos organizaciones en los periodos finalizados al 31 de diciembre de 2010 y 2011, es decir, se identificaron los índices, se compararon y posteriormente se determinó en cuáles de ellos se superan las compañías. La recolección de datos, esencialmente secundarios, son el balance general y estado de resultados. Finalmente, el análisis de los datos permitió identificar en cuáles indicadores se superan las organizaciones y, además, pudo definir la posición financiera de las mismas en el ranking de facturación. El estudio de caso permite concluir que los indicadores de Raia Drogasil S.A superan los de Pague menos S.A, por lo que la primera establece una mejor estructura financiera.\n\nAbstract:\nThe main objective of this study is to analyze, through economic and financial indicators, the statements of pharmacies Pague Menos S.A. and Raia Drogasil S.A., two of the largest drugstore chains in Brazil. The research aims to analyze a comparison of the financial indicators of liquidity, indebtedness, activity and profitability for both of the organizations up to 31st December 2010 and 2011. The indices were identified, compared and subsequently it was determined the indices in which one company exceeded the other. The collection of supporting data is based on the balance sheet and the income statement. Finally, thanks to the analysis of data, it was possible to identify the indicators in which one company exceeded the other, as well as define the financial position of the organizations in the ranking of billing. The case study allowed us to conclude that indicators of Raia Drogasil S.A exceed those of Pague Menos S.A, since the first company establishes a better financial structure.","downloadable_attachments":[{"id":58332443,"asset_id":38286080,"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=257674","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":724,"name":"Economics","url":"https://www.academia.edu/Documents/in/Economics?f_ri=257674","nofollow":true},{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true},{"id":56667,"name":"Economía","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa?f_ri=257674","nofollow":true},{"id":63677,"name":"Indicators","url":"https://www.academia.edu/Documents/in/Indicators?f_ri=257674","nofollow":true},{"id":101888,"name":"Indicadores","url":"https://www.academia.edu/Documents/in/Indicadores?f_ri=257674"},{"id":134254,"name":"Contabilidad Financiera","url":"https://www.academia.edu/Documents/in/Contabilidad_Financiera?f_ri=257674"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=257674"},{"id":396502,"name":"Economic and Financial Analysis","url":"https://www.academia.edu/Documents/in/Economic_and_Financial_Analysis?f_ri=257674"},{"id":459077,"name":"Comparación","url":"https://www.academia.edu/Documents/in/Comparaci%C3%B3n?f_ri=257674"},{"id":519051,"name":"Organizaciones","url":"https://www.academia.edu/Documents/in/Organizaciones?f_ri=257674"},{"id":900641,"name":"Farmácias","url":"https://www.academia.edu/Documents/in/Farmacias?f_ri=257674"},{"id":956229,"name":"Datos","url":"https://www.academia.edu/Documents/in/Datos?f_ri=257674"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=257674"},{"id":1110576,"name":"Estados financieros","url":"https://www.academia.edu/Documents/in/Estados_financieros?f_ri=257674"},{"id":1251978,"name":"Pharmacies","url":"https://www.academia.edu/Documents/in/Pharmacies?f_ri=257674"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=257674"},{"id":3138782,"name":"indicadores financieros ","url":"https://www.academia.edu/Documents/in/indicadores_financieros?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_9034872" data-work_id="9034872" 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/9034872/Rentabilidad_en_las_ramas_sider%C3%BArgicas_autopartista_y_automotriz_argentina_durante_el_per%C3%ADodo_de_la_ISI_a_partir_de_balances_1950_1970_Rate_of_profit_in_the_steel_autoparts_and_automotive_branches_in_Argentina_during_the_ISI_period_from_balance_sheets_1950_1970_">Rentabilidad en las ramas siderúrgicas, autopartista y automotriz argentina durante el período de la ISI a partir de balances (1950-1970) / Rate of profit in the steel, autoparts and automotive branches in Argentina during the ISI period from balance sheets (1950-1970) </a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Medir la rentabilidad del capital es una tarea fundamental para entender la dinámica de la crisis del capital. El movimiento de los capitales se organiza en torno a esta variable, debido a que el objeto de la producción en la sociedad... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_9034872" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Medir la rentabilidad del capital es una tarea fundamental para entender la dinámica de la crisis del capital. El movimiento de los capitales se organiza en torno a esta variable, debido a que el objeto de la producción en la sociedad capitalista es la obtención de ganancia. La relación de la ganancia buscada y el <br />capital que se adelantó para obtenerla se denomina tasa de ganancia. Medida diferente a otras de rentabilidad como los márgenes, que sólo consideran el capital consumido y no el adelantado. <br />En la Argentina en los últimos años ha avanzado la medición concreta de la tasa de ganancia. Pero hasta el momento priman todavía estudios que se centran en la tasa general de la economía, o del capital industrial o agrario en general. Son <br />escasos aquellos que han trabajado con ramas específicas de producción o con capitales individuales. Los motivos son varios: no sólo está el problema de las fuentes disponibles, sino también las cuestiones metodológicas propias de todo cálculo. Más en una economía como la Argentina donde las tasas de inflación hacen que haya que recalcular las cifras del stock de capital. En este trabajo nos proponemos dar un paso en la medición de tres ramas que guardan relación entre sí: la siderúrgica, la autopartista y la automotriz. Nos concentraremos en el período de la llegada del capital extranjero en la Argentina, luego de la década del ´40 hasta mediados de la década del ´60. Trabajaremos tanto a nivel de la rama de producción, como a partir de capitales individuales. <br />Para eso utilizaremos como fuente el Boletín de la Bolsa de Comercio de Buenos Aires que recopila Memorias y Balances de las empresas que cotizaban en la Bolsa en ese momento. De esta forma intentaremos llegar a mediciones que permitan <br />entender con mayor profundidad las particularidades de estas ramas en este período de la Historia argentina, la competitividad que se desprenda de cada una, y las relaciones que puedan establecer entre las tres ramas. Trataremos de <br />plantear la unidad que existe entre las tres ramas, atendiendo a las particularidades que puedan presentar. <br />/ <br />Measuring the rate of profit is fundamental to understanding the dynamics of the crisis of capitalism. The movement of capital is organized around this variable, because the object of production in capitalist society is to obtain profit. The ratio of the desired gain and the invested capital is called profit rate. Different from other profitability and margins, which only consider the consumed capital and not the front measurement. <br />In Argentina in recent years has advanced the specific measurement of the rate of profit. The most part of the studies focused on the overall rate of the economy, or the industrial or agricultural capital in general. Are few who have worked with specific industries or individual capitals. The reasons are several: it is not just the problem of the available sources, but also the characteristics of any calculation methodological issues. More in an economy like Argentina, where inflation rates are so high. In this paper we propose to take a step in measuring three branches are interrelated: the steel, the auto parts and automotive. We will concentrate on the period from the arrival of foreign capital in Argentina, from the late 40s to mid 60s. Work at both the industry, and from individual capitals. For that we will use as a source the "Bulletin of the Buenos Aires Stock Exchange" that compiles Reports and Balances of the companies listed on the stock exchange at the time. Thus, we try to get measurements that deeper understanding of the particularities of these branches in Argentina in this period. We try to find relationships between the three branches. We will try to bring unity between the three branches, based on the specificities that may arise.</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/9034872" 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="903024b2fbf4ca6853cd6fb9aef47cdf" rel="nofollow" data-download="{"attachment_id":35341362,"asset_id":9034872,"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/35341362/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="1839885" href="https://conicet-ar.academia.edu/Dami%C3%A1nBil">Damián Bil</a><script data-card-contents-for-user="1839885" type="text/json">{"id":1839885,"first_name":"Damián","last_name":"Bil","domain_name":"conicet-ar","page_name":"DamiánBil","display_name":"Damián Bil","profile_url":"https://conicet-ar.academia.edu/Dami%C3%A1nBil?f_ri=257674","photo":"https://0.academia-photos.com/1839885/626377/777057/s65_dami_n.bil.jpg"}</script></span></span></li><li class="js-paper-rank-work_9034872 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="9034872"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 9034872, container: ".js-paper-rank-work_9034872", }); 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$(".js-view-count[data-work-id=9034872]").text(description); $(".js-view-count-work_9034872").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_9034872").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="9034872"><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="128" rel="nofollow" href="https://www.academia.edu/Documents/in/History">History</a>, <script data-card-contents-for-ri="128" type="text/json">{"id":128,"name":"History","url":"https://www.academia.edu/Documents/in/History?f_ri=257674","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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="892" rel="nofollow" href="https://www.academia.edu/Documents/in/Statistics">Statistics</a>, <script data-card-contents-for-ri="892" type="text/json">{"id":892,"name":"Statistics","url":"https://www.academia.edu/Documents/in/Statistics?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="6276" rel="nofollow" href="https://www.academia.edu/Documents/in/International_Political_Economy">International Political Economy</a><script data-card-contents-for-ri="6276" type="text/json">{"id":6276,"name":"International Political Economy","url":"https://www.academia.edu/Documents/in/International_Political_Economy?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=9034872]'), work: {"id":9034872,"title":"Rentabilidad en las ramas siderúrgicas, autopartista y automotriz argentina durante el período de la ISI a partir de balances (1950-1970) / Rate of profit in the steel, autoparts and automotive branches in Argentina during the ISI period from balance sheets (1950-1970) ","created_at":"2014-10-30T10:10:43.829-07:00","url":"https://www.academia.edu/9034872/Rentabilidad_en_las_ramas_sider%C3%BArgicas_autopartista_y_automotriz_argentina_durante_el_per%C3%ADodo_de_la_ISI_a_partir_de_balances_1950_1970_Rate_of_profit_in_the_steel_autoparts_and_automotive_branches_in_Argentina_during_the_ISI_period_from_balance_sheets_1950_1970_?f_ri=257674","dom_id":"work_9034872","summary":"Medir la rentabilidad del capital es una tarea fundamental para entender la dinámica de la crisis del capital. El movimiento de los capitales se organiza en torno a esta variable, debido a que el objeto de la producción en la sociedad capitalista es la obtención de ganancia. La relación de la ganancia buscada y el\r\ncapital que se adelantó para obtenerla se denomina tasa de ganancia. Medida diferente a otras de rentabilidad como los márgenes, que sólo consideran el capital consumido y no el adelantado.\r\nEn la Argentina en los últimos años ha avanzado la medición concreta de la tasa de ganancia. Pero hasta el momento priman todavía estudios que se centran en la tasa general de la economía, o del capital industrial o agrario en general. Son\r\nescasos aquellos que han trabajado con ramas específicas de producción o con capitales individuales. Los motivos son varios: no sólo está el problema de las fuentes disponibles, sino también las cuestiones metodológicas propias de todo cálculo. Más en una economía como la Argentina donde las tasas de inflación hacen que haya que recalcular las cifras del stock de capital. En este trabajo nos proponemos dar un paso en la medición de tres ramas que guardan relación entre sí: la siderúrgica, la autopartista y la automotriz. Nos concentraremos en el período de la llegada del capital extranjero en la Argentina, luego de la década del ´40 hasta mediados de la década del ´60. Trabajaremos tanto a nivel de la rama de producción, como a partir de capitales individuales.\r\nPara eso utilizaremos como fuente el Boletín de la Bolsa de Comercio de Buenos Aires que recopila Memorias y Balances de las empresas que cotizaban en la Bolsa en ese momento. De esta forma intentaremos llegar a mediciones que permitan\r\nentender con mayor profundidad las particularidades de estas ramas en este período de la Historia argentina, la competitividad que se desprenda de cada una, y las relaciones que puedan establecer entre las tres ramas. Trataremos de\r\nplantear la unidad que existe entre las tres ramas, atendiendo a las particularidades que puedan presentar.\r\n/\r\nMeasuring the rate of profit is fundamental to understanding the dynamics of the crisis of capitalism. The movement of capital is organized around this variable, because the object of production in capitalist society is to obtain profit. The ratio of the desired gain and the invested capital is called profit rate. Different from other profitability and margins, which only consider the consumed capital and not the front measurement. \r\nIn Argentina in recent years has advanced the specific measurement of the rate of profit. The most part of the studies focused on the overall rate of the economy, or the industrial or agricultural capital in general. Are few who have worked with specific industries or individual capitals. The reasons are several: it is not just the problem of the available sources, but also the characteristics of any calculation methodological issues. More in an economy like Argentina, where inflation rates are so high. In this paper we propose to take a step in measuring three branches are interrelated: the steel, the auto parts and automotive. We will concentrate on the period from the arrival of foreign capital in Argentina, from the late 40s to mid 60s. Work at both the industry, and from individual capitals. For that we will use as a source the \"Bulletin of the Buenos Aires Stock Exchange\" that compiles Reports and Balances of the companies listed on the stock exchange at the time. Thus, we try to get measurements that deeper understanding of the particularities of these branches in Argentina in this period. We try to find relationships between the three branches. We will try to bring unity between the three branches, based on the specificities that may arise.","downloadable_attachments":[{"id":35341362,"asset_id":9034872,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":1839885,"first_name":"Damián","last_name":"Bil","domain_name":"conicet-ar","page_name":"DamiánBil","display_name":"Damián Bil","profile_url":"https://conicet-ar.academia.edu/Dami%C3%A1nBil?f_ri=257674","photo":"https://0.academia-photos.com/1839885/626377/777057/s65_dami_n.bil.jpg"}],"research_interests":[{"id":128,"name":"History","url":"https://www.academia.edu/Documents/in/History?f_ri=257674","nofollow":true},{"id":802,"name":"Political Economy","url":"https://www.academia.edu/Documents/in/Political_Economy?f_ri=257674","nofollow":true},{"id":892,"name":"Statistics","url":"https://www.academia.edu/Documents/in/Statistics?f_ri=257674","nofollow":true},{"id":6276,"name":"International Political Economy","url":"https://www.academia.edu/Documents/in/International_Political_Economy?f_ri=257674","nofollow":true},{"id":9705,"name":"Capitalism","url":"https://www.academia.edu/Documents/in/Capitalism?f_ri=257674"},{"id":18873,"name":"Automotive Industry","url":"https://www.academia.edu/Documents/in/Automotive_Industry?f_ri=257674"},{"id":46429,"name":"Economy","url":"https://www.academia.edu/Documents/in/Economy?f_ri=257674"},{"id":49837,"name":"Historia","url":"https://www.academia.edu/Documents/in/Historia?f_ri=257674"},{"id":85280,"name":"Industry","url":"https://www.academia.edu/Documents/in/Industry?f_ri=257674"},{"id":85282,"name":"Steel","url":"https://www.academia.edu/Documents/in/Steel?f_ri=257674"},{"id":104788,"name":"História","url":"https://www.academia.edu/Documents/in/Hist%C3%B3ria?f_ri=257674"},{"id":127169,"name":"Estadistica","url":"https://www.academia.edu/Documents/in/Estadistica?f_ri=257674"},{"id":135547,"name":"Falling Rates of Profit","url":"https://www.academia.edu/Documents/in/Falling_Rates_of_Profit?f_ri=257674"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":286408,"name":"Return on Investment","url":"https://www.academia.edu/Documents/in/Return_on_Investment?f_ri=257674"},{"id":439338,"name":"Ingenieria Mecanica Automotriz","url":"https://www.academia.edu/Documents/in/Ingenieria_Mecanica_Automotriz?f_ri=257674"},{"id":958684,"name":"Siderurgia","url":"https://www.academia.edu/Documents/in/Siderurgia?f_ri=257674"},{"id":960454,"name":"Sustitución De Importaciones","url":"https://www.academia.edu/Documents/in/Sustitucion_De_Importaciones?f_ri=257674"},{"id":1036471,"name":"Tasa De Ganancia","url":"https://www.academia.edu/Documents/in/Tasa_De_Ganancia?f_ri=257674"},{"id":1088982,"name":"Rentability","url":"https://www.academia.edu/Documents/in/Rentability?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_32165835" data-work_id="32165835" 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" rel="nofollow" href="https://www.academia.edu/32165835/Manual_de_cuentas_completo">Manual de cuentas completo</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">Este archivo consta de un manual de cuentas completo, con todos sus detalles.</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/32165835" data-share-source="work_strip" data-spinner="small_white_hide_contents"><i class="fa fa-plus"></i><span 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$('*[data-has-card-for-ri-list=32165835]'), work: {"id":32165835,"title":"Manual de cuentas completo","created_at":"2017-03-31T07:19:07.589-07:00","url":"https://www.academia.edu/32165835/Manual_de_cuentas_completo?f_ri=257674","dom_id":"work_32165835","summary":"Este archivo consta de un manual de cuentas completo, con todos sus detalles.","downloadable_attachments":[{"id":52402282,"asset_id":32165835,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":62369613,"first_name":"Vanesa","last_name":"Zualet","domain_name":"independent","page_name":"VanesaZualet","display_name":"Vanesa Zualet","profile_url":"https://independent.academia.edu/VanesaZualet?f_ri=257674","photo":"https://0.academia-photos.com/62369613/16785721/42934730/s65_vanesa.zualet.jpeg"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_15826765" data-work_id="15826765" 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/15826765/Elementos_Primordiales_de_Contabilidad_An%C3%A1lisis_de_las_principales_cuentas_contables_y_de_las_usuales_para_registrar_operaciones_de_comercio_internacional">Elementos Primordiales de Contabilidad - Análisis de las principales cuentas contables y de las usuales para registrar operaciones de comercio internacional</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">Las principales cuentas contables clasificadas y codificadas por tipo y rubro, con la definición de las situaciones en las cuales se las debita o acredita, su saldo y lo que el mismo indica. Adicionalmente se incorporan las cuentas... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_15826765" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Las principales cuentas contables clasificadas  y codificadas por tipo y rubro, con la definición de las situaciones en las cuales se las debita o acredita, su saldo y lo que el mismo indica. Adicionalmente se incorporan  las cuentas usuales para registrar operaciones de comercio exterior como material de apoyo para el aprendizaje de la práctica contable básica en la carrera de Técnico Superior en Despacho Aduanero.</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/15826765" 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="1af12b6cc658c92019f5d7765d9af4a7" rel="nofollow" data-download="{"attachment_id":38805115,"asset_id":15826765,"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/38805115/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="11520810" href="https://uba.academia.edu/FelipeMangani">Felipe R Mangani</a><script data-card-contents-for-user="11520810" type="text/json">{"id":11520810,"first_name":"Felipe","last_name":"Mangani","domain_name":"uba","page_name":"FelipeMangani","display_name":"Felipe R Mangani","profile_url":"https://uba.academia.edu/FelipeMangani?f_ri=257674","photo":"https://0.academia-photos.com/11520810/3346337/85268858/s65_felipe.mangani.jpg"}</script></span></span></li><li class="js-paper-rank-work_15826765 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="15826765"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 15826765, container: ".js-paper-rank-work_15826765", }); 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Sin ellos, la vida del hombre sería confusa. Los atributos de personalidad de las personas... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_14889649" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Atributo de personalidad es la cualidad que poseen los seres y que los diferencian de los demás siendo esenciales e inherentes a cada persona. Sin ellos, la vida del hombre sería confusa. Los atributos de personalidad de las personas físicas o naturales son:</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/14889649" 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="aa6f42c7119f408ca224fab86dfe561c" rel="nofollow" data-download="{"attachment_id":38461940,"asset_id":14889649,"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/38461940/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="33871354" href="https://unesum.academia.edu/WendyParrales">Wendy Parrales</a><script data-card-contents-for-user="33871354" type="text/json">{"id":33871354,"first_name":"Wendy","last_name":"Parrales","domain_name":"unesum","page_name":"WendyParrales","display_name":"Wendy Parrales","profile_url":"https://unesum.academia.edu/WendyParrales?f_ri=257674","photo":"https://0.academia-photos.com/33871354/9964918/11112316/s65_wendy.parrales.jpg_oh_df3fa968f72d3193de8778c353da3ef3_oe_564c3512___gda___1451275764_245ce0fcde6610007f4aec39f3e1f212"}</script></span></span></li><li class="js-paper-rank-work_14889649 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="14889649"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 14889649, container: ".js-paper-rank-work_14889649", }); 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$(".js-view-count[data-work-id=14889649]").text(description); $(".js-view-count-work_14889649").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_14889649").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="14889649"><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="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=257674","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=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=14889649]'), work: {"id":14889649,"title":"La persona natural y persona juridica con ente rector","created_at":"2015-08-12T23:28:44.382-07:00","url":"https://www.academia.edu/14889649/La_persona_natural_y_persona_juridica_con_ente_rector?f_ri=257674","dom_id":"work_14889649","summary":"Atributo de personalidad es la cualidad que poseen los seres y que los diferencian de los demás siendo esenciales e inherentes a cada persona. Sin ellos, la vida del hombre sería confusa. Los atributos de personalidad de las personas físicas o naturales son:","downloadable_attachments":[{"id":38461940,"asset_id":14889649,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":33871354,"first_name":"Wendy","last_name":"Parrales","domain_name":"unesum","page_name":"WendyParrales","display_name":"Wendy Parrales","profile_url":"https://unesum.academia.edu/WendyParrales?f_ri=257674","photo":"https://0.academia-photos.com/33871354/9964918/11112316/s65_wendy.parrales.jpg_oh_df3fa968f72d3193de8778c353da3ef3_oe_564c3512___gda___1451275764_245ce0fcde6610007f4aec39f3e1f212"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","nofollow":true},{"id":319491,"name":"Contabilidade","url":"https://www.academia.edu/Documents/in/Contabilidade?f_ri=257674","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_38286141" data-work_id="38286141" 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/38286141/_Es_la_contabilidad_una_disciplina_objetiva">¿Es la contabilidad una disciplina objetiva?</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 contabilidad se concibe en la sociedad como una disciplina objetiva que tiene por función reconocer, medir y revelar los hechos económicos que se configuran en el ámbito empresarial. Desde dicha percepción esta disciplina no... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_38286141" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">Resumen:<br /> La contabilidad se concibe en la sociedad como una disciplina objetiva que tiene por función reconocer, medir y revelar los hechos económicos que se configuran en el ámbito empresarial. Desde dicha  percepción esta disciplina no incide en la configuración de la realidad social; no obstante, cuando se tiene una mirada reflexiva sobre las imágenes que existen en la esfera social sobre la contabilidad, se evidencia que el verdadero poder de este campo del conocimiento reside en su capacidad de influir, a través de su representación, en la subjetividad de los agentes, debido a la gran confianza que tiene la sociedad en la información contable.  Por ello, este texto en su primera parte problematiza la idea de contabilidad objetiva y en un segundo apartado  plantea que la contabilidad impulsa una visión de mundo e influye en gran medida sobre la subjetividad de  sus estudiantes, aunque dicha influencia sea difícil de percibir. De esta manera, se invita a la reflexión sobre la función social del conocimiento contable y sobre el compromiso de la comunidad estudiantil para lograr cambios que propicien una mejor sociedad.<br /><br />Abstract:<br /> The accounting is conceived in the society as an objective discipline whose function is to recognize, assess, and reveal the economic facts that are formed in the business world. From such perception this discipline does not have an impact on configuration of the social reality. Nevertheless, when one has a reflexive view on the images that exist in the social sphere about accounting, it is demonstrated that the real power of this field of knowledge lies in its influence ability, through its representation, in the subjectivity of agents, owing to the great trust the society have on accounting information. Thus, this paper makes a problematic of the accounting idea in its first part and, in its second part, sets out that the accounting encourages a worldview and has a great influence on the students’ subjectivity; although such influence is hard of perceive. In this way, an invitation for reflecting about the social function of accounting knowledge and about the commitment of student community for reaching changes that contribute to a better society is made.</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/38286141" 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="078d28c0222dca5234af3e46c30de5e3" rel="nofollow" data-download="{"attachment_id":58332516,"asset_id":38286141,"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/58332516/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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=257674","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_38286141 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="38286141"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 38286141, container: ".js-paper-rank-work_38286141", }); 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$(".js-view-count[data-work-id=38286141]").text(description); $(".js-view-count-work_38286141").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_38286141").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="38286141"><i class="fa fa-tag InlineList-item-icon u-positionRelative"></i>  <a class="InlineList-item-text u-positionRelative">9</a>  </div><span class="InlineList-item-text u-textTruncate u-pl9x"><a class="InlineList-item-text" data-has-card-for-ri="3490" rel="nofollow" href="https://www.academia.edu/Documents/in/Accounting">Accounting</a>, <script data-card-contents-for-ri="3490" type="text/json">{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="46429" rel="nofollow" href="https://www.academia.edu/Documents/in/Economy">Economy</a>, <script data-card-contents-for-ri="46429" type="text/json">{"id":46429,"name":"Economy","url":"https://www.academia.edu/Documents/in/Economy?f_ri=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="56667" rel="nofollow" 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=257674","nofollow":true}</script><a class="InlineList-item-text" data-has-card-for-ri="136655" rel="nofollow" href="https://www.academia.edu/Documents/in/Informaci%C3%B3n">Información</a><script data-card-contents-for-ri="136655" type="text/json">{"id":136655,"name":"Información","url":"https://www.academia.edu/Documents/in/Informaci%C3%B3n?f_ri=257674","nofollow":true}</script></span></li><script>(function(){ if (true) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=38286141]'), work: {"id":38286141,"title":"¿Es la contabilidad una disciplina objetiva?","created_at":"2019-02-04T14:28:49.462-08:00","url":"https://www.academia.edu/38286141/_Es_la_contabilidad_una_disciplina_objetiva?f_ri=257674","dom_id":"work_38286141","summary":"Resumen:\n La contabilidad se concibe en la sociedad como una disciplina objetiva que tiene por función reconocer, medir y revelar los hechos económicos que se configuran en el ámbito empresarial. Desde dicha percepción esta disciplina no incide en la configuración de la realidad social; no obstante, cuando se tiene una mirada reflexiva sobre las imágenes que existen en la esfera social sobre la contabilidad, se evidencia que el verdadero poder de este campo del conocimiento reside en su capacidad de influir, a través de su representación, en la subjetividad de los agentes, debido a la gran confianza que tiene la sociedad en la información contable. Por ello, este texto en su primera parte problematiza la idea de contabilidad objetiva y en un segundo apartado plantea que la contabilidad impulsa una visión de mundo e influye en gran medida sobre la subjetividad de sus estudiantes, aunque dicha influencia sea difícil de percibir. De esta manera, se invita a la reflexión sobre la función social del conocimiento contable y sobre el compromiso de la comunidad estudiantil para lograr cambios que propicien una mejor sociedad.\n\nAbstract:\n The accounting is conceived in the society as an objective discipline whose function is to recognize, assess, and reveal the economic facts that are formed in the business world. From such perception this discipline does not have an impact on configuration of the social reality. Nevertheless, when one has a reflexive view on the images that exist in the social sphere about accounting, it is demonstrated that the real power of this field of knowledge lies in its influence ability, through its representation, in the subjectivity of agents, owing to the great trust the society have on accounting information. Thus, this paper makes a problematic of the accounting idea in its first part and, in its second part, sets out that the accounting encourages a worldview and has a great influence on the students’ subjectivity; although such influence is hard of perceive. In this way, an invitation for reflecting about the social function of accounting knowledge and about the commitment of student community for reaching changes that contribute to a better society is made.","downloadable_attachments":[{"id":58332516,"asset_id":38286141,"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=257674","photo":"https://0.academia-photos.com/101667508/22294395/21512896/s65_revista_contaduria.universidad_de_antioquia.jpg"}],"research_interests":[{"id":3490,"name":"Accounting","url":"https://www.academia.edu/Documents/in/Accounting?f_ri=257674","nofollow":true},{"id":46429,"name":"Economy","url":"https://www.academia.edu/Documents/in/Economy?f_ri=257674","nofollow":true},{"id":56667,"name":"Economía","url":"https://www.academia.edu/Documents/in/Econom%C3%ADa?f_ri=257674","nofollow":true},{"id":136655,"name":"Información","url":"https://www.academia.edu/Documents/in/Informaci%C3%B3n?f_ri=257674","nofollow":true},{"id":145919,"name":"Subjetividad","url":"https://www.academia.edu/Documents/in/Subjetividad?f_ri=257674"},{"id":252518,"name":"Representación","url":"https://www.academia.edu/Documents/in/Representaci%C3%B3n?f_ri=257674"},{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674"},{"id":1027452,"name":"Contaduría","url":"https://www.academia.edu/Documents/in/Contadur%C3%ADa?f_ri=257674"},{"id":1772105,"name":"CONTABLE","url":"https://www.academia.edu/Documents/in/CONTABLE?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_43358298" data-work_id="43358298" 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/43358298/Plan_de_control_vigilancia_y_salud_en_una_Ferreteria">Plan de control vigilancia y salud en una Ferreteria</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/43358298" 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="c1997fa9abaa08356a134edc317c3d18" rel="nofollow" data-download="{"attachment_id":63646968,"asset_id":43358298,"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/63646968/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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" 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Publica","url":"https://www.academia.edu/Documents/in/Contaduria_Publica?f_ri=257674"},{"id":960805,"name":"Resumen","url":"https://www.academia.edu/Documents/in/Resumen?f_ri=257674"},{"id":1378227,"name":"NIF","url":"https://www.academia.edu/Documents/in/NIF?f_ri=257674"}]}, }) } })();</script></ul></li></ul></div></div><div class="u-borderBottom1 u-borderColorGrayLighter"><div class="clearfix u-pv7x u-mb0x js-work-card work_37990885" data-work_id="37990885" 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/37990885/Resumen_de_Contabilidad_I_Petti_y_Telese_UNNOBA">Resumen de Contabilidad I - Petti y Telese UNNOBA</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest"><div class="summarized">CONTABILIDAD: La contabilidad es una ciencia y como toda ciencia posee una técnica que se da a conocer en su desarrollo practico. Esta es parte del sistema de información contable de un ente. Su función es captar datos referidos al... <a class="more_link u-tcGrayDark u-linkUnstyled" data-container=".work_37990885" data-show=".complete" data-hide=".summarized" data-more-link-behavior="true" href="#">more</a></div><div class="complete hidden">CONTABILIDAD: La contabilidad es una ciencia y como toda ciencia posee una técnica que se da a conocer en su desarrollo practico. Esta es parte del sistema de información contable de un ente. Su función es captar datos referidos al patrimonio del ente y sus cambios, a los bienes de terceros en poder del mismo y a ciertas contingencias, para luego de un adecuado procedimiento producir información útil para la toma de decisiones y el control. NORMAS PROFESIONALES: EQUIDAD (postulado básico): Se refiere a la necesidad de contar con una sola y única información para todos los usuarios de los estados contables ya que dentro de los usuarios de pueden encontrar sujetos con intereses contrapuestos. Pre principios de contabilidad generalmente aceptados (PCGA): Sobre estos principios se estructura el sistema. 1. ENTE: Sujeto de la contabilidad, diferente del patrimonio de las personas que lo componen. 2. EJERCICIO: Dividir la vida de un ente en periodos de doce meses. 3. MONEDA DE CUENTA: Todas las registraciones deben realizarse en moneda de curso legal. 4. OBJETIVIDAD: Registrar los cambios en el momento que se originan, tan pronto como sea posible. 5. EMPRESA EN MARCHA: Debe tratarse de una empresa con proyección a futuro. 6. BIENES ECONOMICOS: Toda la información contable se refiere a bienes y derechos susceptibles de valor. 7. EXPOSICIÓN: Los informes deben contenes toda la información contable para poder interpretarla claramente. Principios propiamente dichos: 1. DEVENGADO: Los cambios deben registrarse en el momento que se originan sin importar el momento en que se vayan a cancelar. 2. REALIZADO: Indica que las operaciones para su registración deben estar perfeccionadas legalmente. 3. VALUACIÓN AL COSTO: Tanto los activos como los pasivos se valúan a su costo de incorporación. Limitaciones: 1. PRUDENCIA: Ante dos valores de activos me quedo con el mejor y ante dos valores del pasivo me quedo con el mayor, no debo sobrevaluar el patrimonio que tengo. 2. SIGNIFICATIVIDAD: Para que una operación sea incorporada a la información contable su impacto en el patrimonio debe ser significativo, es decir, producir la información debe dar un beneficio mayor que el costo de obtenerla. 3. UNIFORMIDAD: Todo el sistema contable debe estar preparado en base a los mismos criterios y normas. NORMAS LEGALES: 1. CODIGO DE COMERCIO: Obliga a los sujetos de la contabilidad (entes), al cumplimiento de diversos aspectos formales. Como la actividad del CP que se desarrolla tanto como un profesional interno o externo del ente y es necesario que el mismo de cumplimiento a los requerimientos formales establecidos en el CC o los tenga en consideración en oportunidad de emitir informes vinculados con el sujeto de la contabilidad. 2. LEY DE SOCIEDADES COMERCIALES 19.550: Establece los derechos, deberes y garantías que se le otorga a las sociedades comerciales. Además define a cada una de las mismas dándole atribuciones y aplicaciones distintas según la cantidad de socios, el capital de la sociedad, la forma en que se origino, etc. También define los integrantes: como ser socios, accionistas, etc... Establece una forma de gobierno (directorio). Pero también fija las pautas para la disolución de las mismas. 3. LEYES PROFESIONALES DE CADA JURISDICCIÓN: Las distintas jurisdicciones han delegado las facultades de autorizar y vigilar el ejercicio profesional de los graduados en ciencias económicas a organizaciones conducidas por 1</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/37990885" 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="bd6f6c81ad551020e51702e764ffddef" rel="nofollow" data-download="{"attachment_id":58009575,"asset_id":37990885,"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/58009575/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="88813713" href="https://wwwuba.academia.edu/MarinaQuerab">María Marquez</a><script data-card-contents-for-user="88813713" type="text/json">{"id":88813713,"first_name":"María","last_name":"Marquez","domain_name":"wwwuba","page_name":"MarinaQuerab","display_name":"María Marquez","profile_url":"https://wwwuba.academia.edu/MarinaQuerab?f_ri=257674","photo":"https://0.academia-photos.com/88813713/75680581/64194630/s65_mar_a.marquez.jpeg"}</script></span></span></li><li class="js-paper-rank-work_37990885 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="37990885"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 37990885, container: ".js-paper-rank-work_37990885", }); });</script></li><li class="js-percentile-work_37990885 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 = 37990885; window.Academia.workPercentilesFetcher.queue(workId, function (percentileText) { var container = $(".js-percentile-work_37990885"); container.find('.work-percentile').text(percentileText.charAt(0).toUpperCase() + percentileText.slice(1)); container.find('.percentile-widget').show(); container.find('.percentile-widget').removeClass('hidden'); }); });</script></li><li class="js-view-count-work_37990885 InlineList-item InlineList-item--bordered hidden"><div><span><span class="js-view-count view-count u-mr2x" data-work-id="37990885"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 37990885; window.Academia.workViewCountsFetcher.queue(workId, function (count) { var description = window.$h.commaizeInt(count) + " " + window.$h.pluralize(count, 'View'); $(".js-view-count[data-work-id=37990885]").text(description); $(".js-view-count-work_37990885").attr('title', description).tooltip(); }); });</script></span><script>$(function() { $(".js-view-count-work_37990885").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="37990885"><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="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=257674","nofollow":true}</script></span></li><script>(function(){ if (false) { new Aedu.ResearchInterestListCard({ el: $('*[data-has-card-for-ri-list=37990885]'), work: {"id":37990885,"title":"Resumen de Contabilidad I - Petti y Telese UNNOBA","created_at":"2018-12-16T20:07:05.574-08:00","url":"https://www.academia.edu/37990885/Resumen_de_Contabilidad_I_Petti_y_Telese_UNNOBA?f_ri=257674","dom_id":"work_37990885","summary":"CONTABILIDAD: La contabilidad es una ciencia y como toda ciencia posee una técnica que se da a conocer en su desarrollo practico. 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Además define a cada una de las mismas dándole atribuciones y aplicaciones distintas según la cantidad de socios, el capital de la sociedad, la forma en que se origino, etc. También define los integrantes: como ser socios, accionistas, etc... Establece una forma de gobierno (directorio). Pero también fija las pautas para la disolución de las mismas. 3. LEYES PROFESIONALES DE CADA JURISDICCIÓN: Las distintas jurisdicciones han delegado las facultades de autorizar y vigilar el ejercicio profesional de los graduados en ciencias económicas a organizaciones conducidas por 1","downloadable_attachments":[{"id":58009575,"asset_id":37990885,"asset_type":"Work","always_allow_download":false}],"ordered_authors":[{"id":88813713,"first_name":"María","last_name":"Marquez","domain_name":"wwwuba","page_name":"MarinaQuerab","display_name":"María Marquez","profile_url":"https://wwwuba.academia.edu/MarinaQuerab?f_ri=257674","photo":"https://0.academia-photos.com/88813713/75680581/64194630/s65_mar_a.marquez.jpeg"}],"research_interests":[{"id":257674,"name":"Contabilidad","url":"https://www.academia.edu/Documents/in/Contabilidad?f_ri=257674","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_25888181" data-work_id="25888181" 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/25888181/Caso_practico_numero_5">Caso practico numero 5</a></div></div><div class="u-pb4x u-mt3x"><div class="summary u-fs14 u-fw300 u-lineHeight1_5 u-tcGrayDarkest">contabilidad y finanzas</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/25888181" 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="dc64ae843b1f3f80abe35db3dc23a400" rel="nofollow" data-download="{"attachment_id":46253933,"asset_id":25888181,"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/46253933/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="49677322" href="https://independent.academia.edu/IngridAlexandraAponteCaro">Ingrid Alexandra Aponte Caro</a><script data-card-contents-for-user="49677322" type="text/json">{"id":49677322,"first_name":"Ingrid Alexandra","last_name":"Aponte Caro","domain_name":"independent","page_name":"IngridAlexandraAponteCaro","display_name":"Ingrid Alexandra Aponte Caro","profile_url":"https://independent.academia.edu/IngridAlexandraAponteCaro?f_ri=257674","photo":"/images/s65_no_pic.png"}</script></span></span></li><li class="js-paper-rank-work_25888181 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="25888181"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 25888181, container: ".js-paper-rank-work_25888181", }); 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Se inicia con la exposición del problema que se va a tratar y su justificación. Se hace una presentación de la fórmula del presupuesto y sus elementos constitutivos. Posteriormente se desarrolla un acercamiento a la teoría de la lógica difusa, los números borrosos, sus propiedades y operaciones básicas. Finalmente, mediante un ejemplo práctico se plantea la técnica de convergencia entre las dos teorías.</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/9734365" 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="60550bd41bd0e8c056d4cf85b28d76dd" rel="nofollow" data-download="{"attachment_id":35919666,"asset_id":9734365,"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/35919666/download_file?st=MTc0MTA1MDY4Miw4LjIyMi4yMDguMTQ2&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="9024662" href="https://uexternado.academia.edu/FabianCastiblanco">Fabian Castiblanco</a><script data-card-contents-for-user="9024662" type="text/json">{"id":9024662,"first_name":"Fabian","last_name":"Castiblanco","domain_name":"uexternado","page_name":"FabianCastiblanco","display_name":"Fabian Castiblanco","profile_url":"https://uexternado.academia.edu/FabianCastiblanco?f_ri=257674","photo":"https://0.academia-photos.com/9024662/6086844/140244627/s65_fabian.castiblanco.jpg"}</script></span></span></li><li class="js-paper-rank-work_9734365 InlineList-item InlineList-item--bordered hidden"><span class="js-paper-rank-view hidden u-tcGrayDark" data-paper-rank-work-id="9734365"><i class="u-m1x fa fa-bar-chart"></i><strong class="js-paper-rank"></strong></span><script>$(function() { new Works.PaperRankView({ workId: 9734365, container: ".js-paper-rank-work_9734365", }); 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Se inicia con la exposición del problema que se va a tratar y su justificación. Se hace una presentación de la fórmula del presupuesto y sus elementos constitutivos. Posteriormente se desarrolla un acercamiento a la teoría de la lógica difusa, los números borrosos, sus propiedades y operaciones básicas. 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