La abolición del plan único de cuentas para comerciantes: alternativas para la reforma de la contabilidad colombiana, de cara al reto de la globalización

La Constitución de 1991 instrumentó, en lo esencial, el marco legal para la internacionalización de la economía colombiana. La normativa contable para comerciantes fue reformada de manera fundamental en 1993, para responder a los retos de un ambiente de negocios con importantes contactos globales; sin embargo, se quedó corta a la hora de mejorar los niveles de comparabilidad de la información producida en nuestro país con la que necesitan los mercados internacionales. Este artículo explora el alcance de la propuesta de reforma de la contabilidad colombiana, presentada por la Superintendencia de Sociedades. Se analiza, a través de la postura de diferentes interesados en la profesión, si las motivaciones de la Superintendencia  de Sociedades tienen asidero en la realidad. Y termina concluyendo sobre la necesidad de democratizar el debate, y analizar la conveniencia de obligar a la gran mayoría de agentes económicos que no tienen contactos internacionales, a preparar información comparable con el exterior

La abolición del Plan Único de Cuentas -PUC- para comerciantes

La Constitución de 1991 instrumentó, en lo esencial, el marco legal para la internacionalización de la economía colombiana. La normativa contable para comerciantes fue reformada de manera fundamental en 1993, para responder a los retos de un ambiente de negocios con importantes contactos globales; sin embargo, se quedó corta a la hora de mejorar los niveles de comparabilidad de la información producida en nuestro país con la que necesitan los mercados internacionales. Este artículo explora el alcance de la propuesta de reforma de la contabilidad colombiana, presentada por la Superintendencia de Sociedades. Se analiza, a través de la postura de diferentes interesados en la profesión, si las motivaciones de la Superinten-dencia de Sociedades tienen asidero en la realidad. Y termina concluyendo sobre la necesidad de democratizar el debate, y analizar la conveniencia de obligar a la gran mayoría de agentes económicos que no tienen contactos internacionales, a preparar información comparable con el exterior.: Plan Único de Cuentas, PUC, Principios Generales de la Contabilidad, Sistemas de Información Contable.

Evoluçao linear de dano em materiais elásticos e frágiles: modelagem e simulaçao numérica

Nós últimos anos, foram propostas várias teorias de dano contínuo para descrever o comportamento de materiais elásticos. Entre essas teorias algunas introduzem gradientes da variável associa ao dano, de modo a evitar problemas de perda de unicidade após o início do amolecimento. Embora estas teorias permitam uma modelagem matemáticamente correcta do fenómeno de localizaçao, do ponto de vista numérico elas sao generalment consideradas muito complexas. O trábalo aquí apresentado trata da implementaçao numérica de uma teoria dependente do gradiente para o esetudo do dano em materiais elásticos. É utilizada para aproximaçao da soluçao do problema matemáticonao-lineal resultante uma técnica numérica simples, baseada no método de elementos finitos. O acoplamento entre as variáveis dano e deformaçao nas equaçoes resultantes é contornado através da técnica de partiçao dos operadores, que permitem transformar o problema nao-linear acoplado em uma seqüenciase se problema slineares mais simple

Daytime sleepiness in elementary school students: the role of sleep quality and chronotype

OBJECTIVE To investigate the occurrence of daytime sleepiness and associated sleep factors in a sample of elementary school students who attended school in the afternoon schedule. METHODS Sleep data from 363 Brazilian public school students (12.78 ± 1.36 years, 206 girls) were obtained by applying questionnaires in classrooms. All subjects attended school in the afternoon schedule, with classes starting between 1:00 and 1:20 p.m. Daytime sleepiness was assessed by the pediatric daytime sleepiness scale; sleep quality, by the mini-sleep questionnaire; and sleep patterns and chronotypes, by the Munich chronotype questionnaire. Scores equal to or greater than 15 pediatric daytime sleepiness scale points were considered as excessive daytime sleepiness. The predictive power of sleep variables on daytime sleepiness was evaluated by a multiple linear regression. RESULTS The subjects in the sample had an average time in bed greater than nine hours both on school days and on weekends. Nevertheless, 52.1% had an average pediatric daytime sleepiness scale score equal to or greater than 15 points, indicative of excessive daytime sleepiness. As for their quality of sleep, 41.1% had a very altered sleep. We observed, by a multiple linear regression, that quality of sleep (β = 0.417), chronotype (β = 0.174), mid-sleep on school days (β = 0.138), and time in bed (β = - 0.091) were all significant in predicting daytime sleepiness. CONCLUSION This study showed the occurrence of excessive daytime sleepiness in non-sleep deprived students who attended school in the afternoon. The worst quality of sleep and eveningness had a greater predictive power on daytime sleepiness than time in bed. Therefore, we must consider other factors in addition to sleep duration when planning interventions for daytime sleepiness

INTENTION OF ADOPTION OF MOBILE PAYMENT: AN ANALYSIS IN THE LIGHT OF THE UNIfiED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT)

The technological improvement coupled with the growing use of smartphones has, among other functions, facilitated purchase and payment transactions through the mobile phone. This phenomenon occurs worldwide and provides individuals more flexibility and convenience in carrying out their daily activities. This article aims to evaluate the intention of adopting a future mobile payment service from the perspective of current Brazilian consumers of mobile phones, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The survey was carried out with mobile customers of a telecommunications company that operates in southeastern Brazil, with a valid sample of 605 respondents. Using structural equation modeling, 76% of behavioral intention was explained through performance expectation, effort expectation, social influence and perceived risk. Perceived cost was found not statistically significant at the level of 5%. This result serves as a guide to participants in the payments market to develop a service for mobile payments of good performance, easy to use, secure and promotes the action of the social circle of the individual at a fair price, in other words, that meets needs and expectations of today’s mobile phone users. As well as serves as a stimulus to the development of communication and marketing strategies that highlight these positive attributes and awaken the intention of adoption of the service by the wider range of people as possible

INTENTION OF ADOPTION OF MOBILE PAYMENT: AN ANALYSIS IN THE LIGHT OF THE UNIfiED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT)

The technological improvement coupled with the growing use of smartphones has, among other functions, facilitated purchase and payment transactions through the mobile phone. This phenomenon occurs worldwide and provides individuals more flexibility and convenience in carrying out their daily activities. This article aims to evaluate the intention of adopting a future mobile payment service from the perspective of current Brazilian consumers of mobile phones, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The survey was carried out with mobile customers of a telecommunications company that operates in southeastern Brazil, with a valid sample of 605 respondents. Using structural equation modeling, 76% of behavioral intention was explained through performance expectation, effort expectation, social influence and perceived risk. Perceived cost was found not statistically significant at the level of 5%. This result serves as a guide to participants in the payments market to develop a service for mobile payments of good performance, easy to use, secure and promotes the action of the social circle of the individual at a fair price, in other words, that meets needs and expectations of today’s mobile phone users. As well as serves as a stimulus to the development of communication and marketing strategies that highlight these positive attributes and awaken the intention of adoption of the service by the wider range of people as possible

La intervención concurrente del cónyuge como requisito de eficacia del acto jurídico según el artículo 315 del Código Civil peruano

Brief refiection on thevarious interpretations that are being made on article 315 ofthe Peruvian Civil Code, because the position of the relative jurisprudence, related to considering the referred article as grounds for nullity of the legal act due to the lack of manifestation of will of the agent, is being questioned in terms of doctrine. The text approaches us to the notion that the lack of participation of the spouse in acts of disposi tion of the join t property is notan infringemen t of the hard cor e of the Legal Act because of a lack of manifestation of will; instead of this, properly speaking it would grounds for inefficiency.Breve reflexión sobre las diversas interpretaciones que se vienen efectuando del artículo 315 del Código Civil Peruano, dado que la posición de la jurisprudencia relativa a considerar al referido artículo como un supuesto de nulidad del acto jurídico por falta de manifestación de voluntad del agente, viene siendo cuestionada doctrinariamente. El texto, nos aproxima a la noción que la falta del concurso del cónyuge en los actos de disposición de los bienes gananciales, no es una vulneración del núcleo duro del Acto Jurídico por falta de manifestación de voluntad, sino que se trataría en rigor de un supuesto de ineficacia

Feira de ciências e o uso do jogo de interpretação como ferramenta pedagógica no processo de ensino aprendizagem

Anais do II Seminário Seminário Estadual PIBID do Paraná: tecendo saberes / organizado por Dulcyene Maria Ribeiro e Catarina Costa Fernandes — Foz do Iguaçu: Unioeste; Unila, 2014Esse artigo tem como finalidade expor duas atividades que realizamos em um colégio estadual, no Litoral do Paraná. Sendo uma destas expostas através de um relato, descrevendo projetos feitos por alunos do Colégio para a feira de ciências da UFPR-Litoral, mostrando a importância do desenvolvimento de trabalhos feitos por estudantes e auxiliados por monitores que possam direcioná- los. Outra das referidas atividades a serem descritas, é uma oficina de Jogo de Interpretação, que realizamos de forma pontual, porém que se estenderá em oficinas periódicas, possibilitando assim desenvolver várias das habilidades que a escola deseja estimular nos alunos, como uma alternativa às aulas expositiva

Diagnosis and Difficulties in Waste Management in a Large Brazilian City, Focusing on Selective Collection

This work evaluated the main difficulties for the implementation and maintenance of selective collection in a large Brazilian city with more than 1 million inhabitants For that the qualitative method was used through interviews with 18 professionals who work in the area of selective collection and waste management The interviews were recorded and the data submitted to content analysis The results pointed to the following difficulties lack of government management low efficiency and limited coverage poor separation of waste at source distortions in the logistics chain of selective collection and in the distribution of waste by cooperatives high informality precarious work and low remuneration of collectors the presence of intermediaries and corruption in the system and idle capacity of cooperatives and public agencies It was possible to conclude that in order to evolve in the service rates of selective collection and for it to be more effective there is a need to improve the management of the process by the public authorities with greater transparency and integration between the various actors involved education of the population better working conditions and remuneration for waste picker