Contabilidad de un ejercicio económico

Se presenta la elaboración y desarrollo del ciclo contable de una empresa junto con el libro de inventarios y cuentas anualesGrado en Relaciones Laborales y Recursos Humano

Protopic sensitivity and pregressive consciusness in the evolution of late capitalism

En el artículo se hace una revisión crítica de la tendencia establecida en el pensamiento cultural del capitalismo tardío hacia la idealización del perfeccionamiento social a través de la revolución de la tecnología. Fundamentalmente, el foco de la crítica se centra en los planteamientos específicos del tecnólogo Kevin Kelly y sus nociones de protopía y technium como síntesis de superación a las contradicciones entre utopía y distopía. Además, se compara la protopía en oposición al concepto de poder dual de Lenin propuesto por Fredric Jameson como regeneración del pensamiento utópico en la izquierda cultural. En un segundo término, se relaciona la protopía con la conciencia de pregreso (como opuesto a la fe en el progreso puro y neutro) y también con la influencia ideológica de los planteamientos sobre la teodicea de Leibniz. Como conclusión, se ofrece la vía dialéctica para enfocar el problema del miedo a la utopía y superar la creencia vacía en que la evolución tecnológica traerá aislada e inevitablemente un estado de liberación para la naturaleza del hombreIt´s a critical revision of the established tendency in the cultural thought of late capitalism towards the idealization of social perfection through the revolution of technology. Fundamentally, the focus of criticism focuses on the specific approaches of the technologist Kevin Kelly and his notions of protopia and technium as a synthesis of overcoming the contradictions between utopia and dystopia. In addition, the protopia is compared in opposition to Lenin’s concept of dual power proposed by Fredric Jameson as a regeneration of utopian thinking in the cultural left. In a second term, protopia is related to the consciousness of pregression (as opposed to faith in pure and neutral progress) and also to the ideological influence of the approaches to Leibniz’s theory of theodicy. In conclusion, the dialectical way is offered to reframe the problem of the fear to the utopia and to overcome the empty belief that only technological evolution will inevitably bring an harmonic state of emancipation to the nature of ma

Temporal activity detection in untrimmed videos with recurrent neural networks

This work proposes a simple pipeline to classify and temporally localize activities in untrimmed videos. Our system uses features from a 3D Convolutional Neural Network (C3D) as input to train a a recurrent neural network (RNN) that learns to classify video clips of 16 frames. After clip prediction, we post-process the output of the RNN to assign a single activity label to each video, and determine the temporal boundaries of the activity within the video. We show how our system can achieve competitive results in both tasks with a simple architecture. We evaluate our method in the ActivityNet Challenge 2016, achieving a 0.5874 mAP and a 0.2237 mAP in the classification and detection tasks, respectively. Our code and models are publicly available at: https://imatge-upc.github.io/activitynet-2016-cvprw/Peer ReviewedPostprint (published version

The influence of blockholders on R and D investments intensity : evidence from Spain

This article studies the relationship between the presence of large shareholders in the ownership structure of firms and R and D investment. In our analysis, we consider the influence of three types of blockholders: banks, non-financial corporations, and individuals. Moreover, we incorporate an additional feature largely ignored in previous research, namely the number of blockholders. Consistent with our theoretical contention, our results indicate that the impact of large shareholders on the R and D investment is (1) negative when blockholders are banks, (2) positive when blockholders are non- financial corporations, and (3) null when blockholders are individuals. In addition, we find a systematic negative relationship between the number of blockholders and R and D investment. Finally, we contribute to current literature by extending our analysis in two novel ways. First, we test the impact of each blockholder type contingent to the life-cycle stage of firms. Second, we analyze the influence that the combined effect between blockholder type and R and D investment has on the firm's economic performance. Results of these extensions provide relevant implications for policy makers and academic research

Corporate ethical identity as determinant of firm performance : a test of the mediating role of stakeholder satisfaction

In this article, we empirically assess the impact of the Corporate Ethical Identity (CEI) on the firm's financial performance. Drawing on formulation of both normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve greater degree of stakeholder satisfaction, which in turn, positively influence the firms' financial performance. We further analyze two different dimensions of the CEI of firms: corporate revealed ethics and corporate applied ethics. Our results indicate that while revealed ethics has informational worth and enhance shareholder value, applied ethics has a positive impact through the improvement of stakeholder satisfaction. However, revealed ethics by itself (i.e. decoupled from ethical initiatives) is not sufficient to boost economic performance

An analytical model for Loc/ID mappings caches

Concerns regarding the scalability of the interdomain routing have encouraged researchers to start elaborating a more robust Internet architecture. While consensus on the exact form of the solution is yet to be found, the need for a semantic decoupling of a node's location and identity is generally accepted as a promising way forward. However, this typically requires the use of caches that store temporal bindings between the two namespaces, to avoid hampering router packet forwarding speeds. In this article, we propose a methodology for an analytical analysis of cache performance that relies on the working-set theory. We first identify the conditions that network traffic must comply with for the theory to be applicable and then develop a model that predicts average cache miss rates relying on easily measurable traffic parameters. We validate the result by emulation, using real packet traces collected at the egress points of a campus and an academic network. To prove its versatility, we extend the model to consider cache polluting user traffic and observe that simple, low intensity attacks drastically reduce performance, whereby manufacturers should either overprovision router memory or implement more complex cache eviction policies.Peer ReviewedPostprint (author's final draft

Regulatory Protective Measures and Risky Behavior: Evidence from Ice Hockey

We provide evidence supporting the Peltzman effect, by which individuals required to wear protective gear end up taking additional risks that potentially offset the intended aim of the device. We take advantage of the fact that wearing a visor—a protective device in Ice Hockey—is mandatory in European, minor, and junior leagues but not in the NHL. This allows us to estimate the impact of wearing a visor by comparing the behavior in the NHL and other leagues of players who always wear a visor with that of players who wear one only when it is required. We find that when players are forced to wear a visor their behavior becomes more risky, earning an additional 0.19 penalty in minutes per game (compared to the average 1.14 penalty in minutes in our sample). We estimate an even larger effect of visors when we focus on players who were forced to use one during the 2004 season, when the NHL canceled its regular season and players had to move to European leagues temporarily. These estimates are not driven by players’ observable attributes, playing style, or other differences across leagues

The explanatory power of trust and commitment and stakeholders' salience : their influence on the reverse logistics programs performance

There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships between different stakeholders and the firm. Drawing on multiple theoretical approaches, we propose that RL programs result from the combination of external, organizational, and individual factors. We emphasize the role of trust and commitment as key influential elements on the RL systems implementation and their subsequent performance