Medición del Impacto de convergencia contable en aspectos financieros, tributarios y de gestión para PYMES, sector Paloquemao Bogotá

The purpose of the following document, intends to review the financial, tax and management impact on organizations generated by the process of convergence towards international financial reporting standards of small and medium enterprises (SMEs), Paloquemao sector in the city of Bogotá DC, and especially the companies linked to the Civic Association Paloquemao Shopping Center, which, implemented the implementation under accounting standards applying the regulatory decrees 2420 and 2496 of 2015. In the same way, evaluate and identify the impacts of the tax reform for this type of entities given in the 1819 law of 2016, therefore, the survey instrument is analyzed, which were the criteria for recognition, measurement, change in the organizational management presented by the companies under study, in the financial statements as a whole as of December 31, 2017 and the fiscal impact calculations.El propósito del siguiente escrito, pretende revisar el impacto financiero, tributario y de gestión en la organizaciones generado por del proceso de convergencia hacia las normas internacionales de información financiera de las pequeñas y medianas empresas (pymes), del sector de Paloquemao en la ciudad de Bogotá D.C., y en especial las empresas vinculadas a la Asociación Cívica Centro Comercial Paloquemao, las cuales, realizaron la implementación bajo estándares contables aplicando los decretos reglamentarios 2420 y 2496 de 2015. De igual manera evaluar e identificar los impactos de la reforma tributaria para este tipo de entidades dada en la ley 1819 de 2016, por tanto, se analiza mediante el instrumento de encuesta, cuáles fueron los criterios de reconocimiento, de medición, de cambio en la gestión organizacional que presentaron las empresas objeto del estudio, en los estados financieros en su conjunto a 31 de diciembre de 2017 y los cálculos de impacto fiscal

LA ÉTICA PROFESIONAL DEL CONTADOR PÚBLICO FRENTE AL PARADIGMA DEL DETERIORO EN COLOMBIA

The Accountants are called to be innovators and transformers of the financial information taking into account the changes that are presented every day by the technological transformation, in Colombia the goods and services undergo a process of obsolescence by the diversity of modal tendencies and the technological applications that Oblige companies to improve their production processes and be more and more influential in market participation.This research establishes the role played by the Public Accountant and the Auditor in the face of professional ethics and the level of assurance required by global trends and their view of the deterioration of assets and financial resources used for production and manufacturing of products or for the provision of a service.Los Contadores Públicos están llamados a ser innovadores y transformadores de la información financiera atendiendo a los cambios que cada día se presentan por la transformación tecnológica. En Colombia los bienes y servicios sufren un proceso de obsolescencia por la diversidad de tendencias modales y las aplicaciones tecnológicas que obligan a las empresas a mejorar sus procesos productivos y ser cada día más influyentes en la participación del mercado. Esta investigación establece el rol que desempeñan el Contador Público y el Auditor frente a la ética profesional y al nivel de aseguramiento que exigen las tendencias globales, y su punto de vista frente al deterioro de los activos y los recursos financieros utilizados para la producción y fabricación de productos o para la prestación de un servicio

Incidencia De La Destreza Listening A Través De Diálogos Y Closed Caption En El Aprendizaje Del Idioma Inglés

The objective of the present investigation was to make a diagnosis to the students of second year of baccalaureate parallel "H" of Pedro Vicente Maldonado High School in order to determine that the development of the skill of listening through activities like the dialogue and closed caption and the use of technologies of information and communication, contribute in the listening comprehension and therefore in the English language learning. The difficulty in the listening comprehension was detected because of the student’s low grades in the subject of the English. The research was scientific, quasiexperimental, and bibliographical, the information was collected through the technique of observation with a checklist that allowed the teacher to evaluate the student's performance. Both the activities and the parameters of the collation list were validated and verified by academic peers. The activities were organized in a timeline for their implementation; later the results were tabulated, analyzed, and interpreted, and subjected to the Chi square statistical test for the hypothesis test. Where it was shown that the application of activities with the help of the ICTs of the listening skill benefits the listening comprehension and thus the learning of the English language

Recursos Didácticos Comunicativos Y Audiovisuales Para La Enseñanza-Aprendizaje Del Idioma Inglés A Través De Aulas Virtuales

The purpose of the current research was the implementation of didactic audiovisual and communicative resources through a virtual classroom for the teaching-learning of English language, aimed to the first level students Languages School at Universidad Nacional de Chimborazo due to the lack of didactic material helping in the development of activities and tasks into the classroom. This fact impedes teachers and students reaching a higher level in the English Language teaching-learning process, this situation made necessary the implementation of resources adaptive to the pedagogical context and planned through a content manager or virtual classroom. The current research is quasi experimental, bibliographic, documental and descriptive which was applied to a sample where it was necessary to consider an initial knowledge diagnose before applying the communicative and audiovisual resources, then it was necessary to carry out an evaluation at the end of it. It was also necessary to use a set of activities based on communicative and audiovisual resources framed within the micro curriculum guidelines with schedules and contents that were evaluated through questionnaires and a checklist. The instruments for collecting information allowed obtaining data in both pre-test and post-test. These qualifications were compared through a statistical test that allowed concluding that the use of the mentioned resources improved the English language teaching, at the same time it was possible to recommend its use within the curriculum for the First Level of the Languages Major

Entornos Virtuales 3D Con Juegos De Rol Y Diálogos Para Desarrollar La Comunicación Oral Del Idioma Inglés

The present research aims at the application of a conversational English course in 3D virtual environments, to develop oral communication of the language in the students of the sixth level "G" at the Faculty of Engineering of the National University of Chimborazo, from March to August of 2014, inasmuch as, little interest in and outside the classroom was detected, which inhibited the learning process. Therefore, the use of listening and speaking skills was proposed, using communicative techniques such as role play and discussion. The development of the research was based on a quasi-experimental and qualitative design, applied type, causal, in situ and bibliographic. The method used was the hypothetical - deductive one that allowed to verify that the oral communication of the English language was developed. It was essential to develop the activities contained in the conversational course, which allowed the collection of information through evaluations with an observation sheet and qualifications scale applied to an experimental group, represented by the sample in two scenarios: before and after applying communicative strategies; the same ones that were tabulated, analyzed, interpreted and compared, these determined that the techniques, role play and dialogue, allowed to develop the oral language skill of the students through the English course

The ARTI Framework: Cosmic Rays Atmospheric Background Simulations

ARTI is a complete framework intended to simulate the expected signals produced by the interaction of the secondary particles inside any Water Cherenkov Detector, WCD. ARTI comprises a simulation sequence by integrating three different simulation tools: a) magnetocosmics, to account for the geomagnetic field effects on the primary flux; b) CORSIKA, to simulate the atmospheric showers originated on the complete flux of cosmic rays in the energy range of interest and, thus, to estimate the expected flux of secondary particles at the site; and c) Geant4, for simulating the WCD detectors response to this secondary flux. In this work, we show the usage of the ARTI framework by calculating the expected flux of signals at eight sites from the Latin American Giant Observatory, LAGO. This covers a wide range of altitudes and geomagnetic rigidity cut-offs. This shows it is possible to estimate the secondary particle flux originated by cosmic rays at any location in the world. This flux could be used either to be injected into WCDs, to estimate the footprint generated by Gamma-Ray Burst events, or over a geological structure in muography applications.Comment: 10 page

Reading comprehension of English language through playful activities

El objetivo de la presente investigación, fue realizar un diagnóstico de la comprensión lectora del idioma inglés mediante la aplicación de actividades lúdicas tales como: cuentos, juegos y vocabulario, en estudiantes del segundo nivel de Inglés de la Carrera de Agroindustria de la Facultad de Ciencias Pecuarias de la Escuela Superior Politécnica de Chimborazo durante el periodo académico septiembre 2019 – febrero 2020. Ya que se conoce que los estudiantes experimentan falta de concentración. La investigación tuvo un enfoque educativo, de tipo descriptiva, bibliográfica de campo, cuali cuantitativa y temporal. Para alcanzar la meta se elaboró una ficha de observación, la misma que fue revisada y aprobado por un grupo de cuatro pares académicos especialistas del área de inglés. La misma que utilizó un rango de opciones según una escala de Likert, que permitió medir aspectos cualitativos para posteriormente cuantificarlos. La muestra fue intencional, compuesta por 30 estudiantes entre hombres y mujeres, que tienen similares conocimientos del idioma inglés. La información obtenida fue tabulada y representada en tablas y gráficos estadísticos para posteriormente analizarla e interpretarla, permitiendo determinar que la aplicación de las actividades lúdicas son estrategias que motivan la comprensión lectora del idioma inglés. Se recomienda integrar las actividades lúdicas como estrategia en el plan de estudios para incidir en la comprensión lectora de inglés.The objective of the present research work was to make a diagnosis of the reading comprehension of English language by means of applying playful activities such as stories, games, and vocabulary on students of second English Level of Agroindustry Engineering at the Animal Science Faculty of the Escuela Superior Polytechnical de Chimborazo during the academic period September 2019 - February 2020. Since it is known that students experience a lack of concentration, the research had an educational, descriptive, bibliographic, qualitative, quantitative and temporal approach. To achieve the objective, an observation form was prepared, which was reviewed and approved by a group of four academic peers who are specialized in English. The form used a range of options according to a Likert scale, which allowed to measure qualitative aspects to later quantify them. The sample was intentional, composed of 30 students, men and women, who have similar knowledge of the English language. The information obtained was tabulated and represented in statistical tables and graphs to later be analyzed and interpreted, allowing to determine that the application of playful activities are strategies that motivate the reading comprehension of the English language. It is recommended to integrate recreational activities as a strategy in the curriculum to influence reading comprehension of English

Propuesta de Mejoramiento en la Gestión y Planificación del Talento Humano, para la Empresa Ziboject S.A.S, ubicada en Bucaramanga, Santander, durante el primer periodo del 2021

La gestión y planificación del talento humano, permite orientar a las organizaciones en todo lo referente al manejo y estabilidad de sus colaboradores, sin embargo, la rotación de personal es una problemática que aqueja a la empresa Ziboject S.A.S; actualmente. Por lo anterior y dada la importancia del factor humano actualmente, es necesario efectuar un estudio de su comportamiento para observar la forma en que esta influye, orientando no solo a los responsables del proceso, si no, también a la adaptabilidad y duración de los colaboradores en el desarrollo de su labor. Con este estudio se busca identificar las causas que están afectando la estabilidad y desarrollo de todos los procesos de la organización, con el objetivo de proponer recomendaciones y acciones correctivas y de mejoras frente a la alta rotación de personal, contrarrestando así los efectos desfavorables del actual problema que se presenta, el cual se encaminará a corregir las falencias existentes y a su vez fortalecer cada uno de los aspectos positivos para retener al personal en la empresa. Basados en el planteamiento de la problemática, se desarrolla una encuesta valorada con la escala de Likert y de tipo descriptiva, debido a que se expondrán los factores más relevantes que mide las posibles problemáticas presentadas, tales como: Procesos de contratación e inducción, clima organizacional, condiciones laborales y motivación, a lo que se da respuesta al interrogante planteado, ¿Cuáles son las propuestas estratégicas de mejora en la Gestión y Planificación del Talento Humano, para la Empresa Ziboject S.A.S, ubicada en Bucaramanga, Santander, durante el primer periodo del 2021? Los resultados obtenidos muestran un déficit en el clima organizacional y en la motivación en el desarrollo de las actividades laborales, dichos hallazgos ofrecen un marco de referencia decisivo y concluyente frente al estado actual de las necesidades de la empresaThe management and planning of human talent, allows to guide organizations in everything related to the management and stability of their collaborators, however, staff rotation is a problem that affects the company Ziboject S.A.S; at the moment. Due to the above and given the importance of the human factor today, it is necessary to carry out a study of its behavior to observe the way in which it influences, guiding not only those responsible for the process, but also the adaptability and duration of the collaborators in the development of their work. This study seeks to identify the causes that are affecting the stability and development of all the organization's processes, with the aim of proposing recommendations and corrective actions and improvements in the face of high staff turnover, thus counteracting the unfavorable effects of the current the problem that arises, which will be aimed at correcting the existing shortcomings and at the same time strengthening each of the positive aspects to retain the staff in the company. Based on the approach to the problem, a survey valued with the Likert scale and of a descriptive type is developed, because the most relevant factors that measure the possible problems presented will be exposed, such as: Hiring and induction processes, organizational climate, working conditions and motivation, to which the question posed is answered, what are the strategic proposals for improvement in the Management and Planning of Human Talent, for the Ziboject SAS Company, located in Bucaramanga, Santander, during the first period of 2021? The results obtained show a deficit in the organizational climate and in motivation in the development of work activities, these findings offer a decisive and conclusive frame of reference against the current state of the company's need

Mapas de actividades comunitarias y activos para la salud: ¿Cómo trabajar con ellos?

El modelo de activos para la salud tiene relaciones íntimas con el paradigma de la Promoción de la Salud, de modelos de Desarrollo Comunitario o de la Teoría Salutogénica de Antonovsky, siendo su punto de partida la Salud Positiva de una comunidad y de las personas que la integran