Envíos recientes


    Parra Acosta, José Fabián; Mondragón Hernández, Sonia Alexandra; Peña González, Yeimy Carolina
    Companies must consider the determination of the cost of their product or service as an important aspect of their strategic processes, that’s why using the different costing methods is essential for the training of students ...

    Patiño Jacinto, Ruth Alejandra; Parra Jiménez, Orlando Darío
    This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the ...
  • Promoting entrepreneurship: Experience Mexico. 

    Saavedra García, María Luisa; Saavedra García, Máximo Jorge
    This paper attempts to provide an overview on measures to promote the mexican federal government, on the enterprise. For documentary research which was conducted in order to prepare a study on entrepreneurship development ...
  • Letter to friend Juan Carlos Ángel and the discovery of a Julio Cortázar professor 

    Pinzón Pinto, Jorge Emiro
    Letter to friend Juan Carlos Ángel and the discovery of a Julio Cortázar professor *

    Delgado Victore, Roberto; Vérez García, María Antonia
    The work has as objective, to offer a procedure for the development feasibility study along the cycle life project investment in the tourism system, supported by the use development indicators of its strategy management. ...
  • Accounting during the colonial period. 

    Mendoza Córdoba, Efraín Francisco
    This paper aims at reflecting on the importance of accountability in the decisions made on a daily basis in different organizations based on historical facts, regardless of the period, and on the misuse of accountability. ...

    Schislyaeva, Elena; Saichenko, Olga; Mirolybova, Olga
    Corporate Social Responsibility (CSR) is a central element in the management of organizations in all countries of the world. The paper reviews the main trends in the management of CSR in Russia, where the transition to ...

    Terreros Bobadilla, Diego Alejandro
    This article discusses the need for organizations and society that the former have adequate environmental management, based on information provided by accounting. To do so an overview is made through some models of ...
  • History of accounting education in Colombia: The aparition of first schools and faculties of Accounting. 

    Rocha Rodríguez, Maritza Viviana; Martínez González, Ingrid Viviana
    This paper have intended describe the first commerce colleges in Colombia, and the first Universities that create the Accounting program in the country. At the second half fo XIX century begin the teaching of comercial ...

    Avellaneda Suárez, Jorge Luis
    Deviant behavior of students throughout their academic training is more common than believed. In fact, behind the simple act of breaking a rule established by any educational institution, there are a number of social ...

    Uribe Bohórquez, María Victoria; Rueda Delgado, Gabriel
    Reviewing the connections between management accounting and corporate social responsibility is relevant, since the former supports planning and management of the company and how it may be affected by the pressures such ...
  • It's over 

    Vargas Toledo, Hasbleidy
    It's over
  • Culture, business alignment and resilience. 

    Moreno Sánchez, Gabriel Enrique
    A turbulent and highly uncertain environment is permanent condition of the organizations. This condition confronts them with the following challenge: how to endure and what would be the contribution of people (both those ...

    Marín Bermúdez, Yanetsy; González Ochoa, Yumaisi
    Ever since the middle of the Spanish colonial period, the sugar industry in Cuba represented one of the main income sources for the country. The Sugar Historical Patrimony Archive in the province of Villa Clara files lots ...

    Moreno, Gabriel
    This article is a reflection not derived from research. It includes some of the concerns of the author around entrepreneurship and as a teacher who is responsible for an academic space related to that topic.The concern is ...
  • Tax benefits by Research, Development and Innovation inversion projects (R+D+I): An analisys of the current regulation for colombian case. 

    Bustos Osorio, Adriana Rocío
    The regional cultural context and the vertiginous change in public policies, generate important changes in the tax area, which in turn contributes to the development of science. In our country, the investment commitment ...
  • Changes in accounting principles of public debt and its impact on the management of public debt in Latin America. 

    Bautista, Jairo
    The atmosphere of “normalcy “ or overcoming the problem of public debt in Latin American countries, due not only (and perhaps not primarily) the implementation of adjustment measures since the 80s, but the use of new forms ...

    Laverde Sarmiento, Miguel Ángel
    Financial instruments are increasingly used worldwide due to the many uses that can be given, however you should note that the risks associated with sudden impairment associated with changes in market value and the high ...

    Castañeda Novoa, Yaquelin; Gómez Elizalde, Jenny Carolina
    The purpose of this paper is to present the concept of organic certification and contextualize the process to obtain it in Colombia, in order to indicate the characteristics that allow its accounting recognition as an ...
  • The case of global accounting standards: arguments and evidence. 

    Tarca, Ann
    This article summarizes arguments in favor of a common set of accounting standards and the forces that have promoted the adoption of International Financial Reporting Standard – known as IFRS – The widespread use of IFRS ...