30 research outputs found
CONTABILIDAD APLICADA DEL SECTOR P aBLICO Y EMPRESARIAL EN VENEZUELA
Con el fin de evaluar e incorporar los principios esenciales que define la contabilidad como ciencia aplicada en las distintas unidades administrativas del sector p\ufablico y privado en Venezuela, se construye una visi\uf3n general sobre la contabilidad del Sector P\ufablico y del Sector Empresarial en el pa\ueds, sobre la base de una revisi\uf3n bibliograf\ueda de textos, leyes y reglamentos. Se desarrolla un trabajo documental acerca del concepto de la contabilidad como ciencia, tipos de normas e instrumentos generales de registro en Venezuela, su funci\uf3n y objetivos en las organizaciones p\ufablicas y privadas. El resultado permite presentar un estudio y/o cr\uf3nica sistematizada acerca del tema en un marco general y particular para el \ue1rea en el pa\ueds.
Palabras claves: Contabilidad, M\ue9todo, Sector P\ufablico, Empresas, Venezuela.
ABSTRACT
In order to evaluate and incorporate the essential principles that define accounting as applied science in the different administrative units of the public and private sectors in Venezuela, a general vision is built on the accounting of the Public Sector and the Business Sector in the country on the basis of a literature review of texts, laws and regulations. A documentary work about the concept of accounting as science is developed, as well as the types of norms and general instruments of registration in Venezuela, and its function and objectives in public and private organizations. The result allows to present a systematized study and / or chronicle about the subject in a general and particular framework for the area in the country.
Key words: Accounting, Method, Public Sector, Business, Venezuela.
RESUMO
A fim de avaliar e incorporar os princ\uedpios essenciais que definem a contabilidade como ci\ueancia aplicada nas diferentes unidades administrativas do setor p\ufablico e privado na Venezuela, uma vis\ue3o geral \ue9 constru\uedda sobre a contabilidade do Setor P\ufablico e do Setor Empresarial no pa\ueds, com base numa revis\ue3o de literatura de textos, leis e regulamentos. Desenvolve-se um trabalho documental sobre o conceito da contabilidade como ci\ueancia, tipos de normas e instrumentos gerais de registro na Venezuela, sua fun\ue7\ue3o e objetivos em organiza\ue7\uf5es p\ufablicas e privadas. O resultado permite apresentar um estudo e / ou cr\uf3nica sistematizada sobre o assunto num quadro geral e particular para a \ue1rea no pa\ueds.
Palavras-chave: Contabilidade, M\ue9todo, Setor P\ufablico, Empresas, Venezuela. <br
Preponderant bilateralism between the United States and China during 2019-2021
A nivel de an谩lisis comparado, el neorrealismo e institucionalismo liberal permiten analizar variables relacionadas con el poder, el inter茅s, el papel de las instituciones y las reglas internacionales. El objetivo de este trabajo es analizar el bilateralismo preponderante entre Estados Unidos y China durante el per铆odo 2019-2021. Para esto, se utiliza el m茅todo comparado y el estudio de caso como aporte hacia la comprensi贸n del bilateralismo preponderante Estados Unidos-China. El resultado permite inferir que, en los 谩mbitos de equilibrio y difusi贸n de poder, interdependencia econ贸mica e interdependencia tecnol贸gica y digital, el bilateralismo preponderante entre Estados Unidos-China transita entre la compensaci贸n h铆brida y la cooperaci贸n competitiva.From a comparative analysis perspective, neorealism and liberal institutionalism allow us to analyse variables related to power, interest, the role of institutions and international rules. This paper aims to analyse the preponderant bilateralism between the United States and China during the period 2019-2021. For such purpose, we will use the comparative and case study methods, as they contribute to the understanding of the preponderant US-China bilateralism. This allows thus us to infer that, in the areas of balance and diffusion of power, economic interdependence, and technological and digital interdependence, the prevailing US-China bilateralism moves between hybrid trade-offs and competitive cooperation.Instituto de Relaciones Internacionale
Abordagens te贸ricas da unifica莽茫o monet谩ria no MERCOSUL e li莽玫es derivadas da experi锚ncia da Uni茫o Europ茅ia
Monetary integration corresponds to the process by which a set of pre- viously integrated countries adopt a common currency. Since 1987, prior to the creation of the Southern Common Market (MERCOSUR), there has been a need to move forward with agreements that will allow monetary unification in this region. Different theoretical approaches have been su- ggested about how to achieve it. In this sense, the aim of this article is to broaden the theoretical contributions made on the subject and to contri- bute to the debate on the alternatives to follow for the construction of the single currency in the South American common market. A review of the literature on the origin and theoretical approaches proposed to the monetary integration of MERCOSUR is carried out and the lessons that European integration has left to the South American regional agreement are analyzed.La integraci贸n monetaria corresponde al proceso mediante el cual un conjunto de pa铆ses previamente integrados adoptan una moneda com煤n. En el Mercado Com煤n del Sur (MERCOSUR), desde 1987 se plantea la necesidad de avanzar en los acuerdos regionales que permitan lograr la unificaci贸n monetaria. Desde entonces se han sugerido distintos enfoques te贸ricos acerca de c贸mo lograrlo. En este sentido, el presente art铆culo tiene como prop贸sito ampliar las contribuciones te贸ricas realizadas acerca del tema y contribuir al debate sobre las alternativas a seguir para la construcci贸n de la moneda 煤nica en el mercado com煤n suramericano. Para ello se identifica el origen y los enfoques te贸ricos planteados a la integraci贸n monetaria del MERCOSUR y se analizan las lecciones que ha dejado la integraci贸n europea al acuerdo regional suramericano.A integra莽茫o monet谩ria corresponde ao processo pelo qual um grupo de pa铆ses previamente integrados adota uma moeda comum. No Mercado Comum do Sul (MERCOSUL), desde 1987, houve a necessidade de avan莽ar nos acordos regionais que permitissem a unifica莽茫o monet谩ria. Desde ent茫o, diferentes abordagens te贸ricas foram sugeridas sobre como conseguir isso. Nesse sentido, o presente artigo visa ampliar as contribui莽玫es te贸ricas feitas sobre o assunto e contribuir para o debate sobre as alternativas a seguir para a constru莽茫o da moeda 煤nica no mercado comum sul-americano. Para tanto, s茫o identificadas as origens e os enfoques te贸ricos propostos para a integra莽茫o monet谩ria do MERCOSUL e analisadas as li莽玫es que a integra莽茫o europeia deixou ao acordo regional sul-americano
Theoretical-methodological approaches on monetary unification in MERCOSUR. The reopening of the debate
La integraci贸n monetaria corresponde al proceso mediante el cual un conjunto de pa铆ses previamente integrados adoptan una moneda com煤n. En el Mercado Com煤n del Sur (MERCOSUR), desde 1987 se plantea la necesidad de avanzar en los acuerdos regionales que permitan lograr la unificaci贸n monetaria. Desde entonces se han sugerido distintos enfoques te贸ricos-metodol贸gicos acerca de c贸mo lograrlo. En este sentido, el presente art铆culo tiene como prop贸sito presentar las contribuciones te贸ricas-metodol贸gicas realizadas acerca del tema y contribuir a reabrir el debate sobre las alternativas a seguir para la construcci贸n de la moneda 煤nica en el mercado com煤n suramericano. Para ello se identifica el origen y los enfoques te贸ricosmetodol贸gicos planteados a la integraci贸n monetaria del MERCOSUR.Monetary Integration corresponds to the process by which a set of previously integrated countries adopt a common currency. In the Common Market of the South (MERCOSUR), since 1987, the proposal for a common currency within the regional agreement was raised. Since then, different theoretical-methodological approaches have been suggested about how to achieve it. In this sense, the aim of this article is to broaden the theoretical-methodological contributions made on the subject and contribute to reopen the debate on the alternatives to follow for the construction of the single currency zone in the South American common market. In order to do so, the origin and the theoretical-methodological approaches to the monetary integration of MERCOSUR are identified.Facultad de Ciencias Jur铆dicas y Sociale
Theoretical-methodological approaches on monetary unification in MERCOSUR. The reopening of the debate
La integraci贸n monetaria corresponde al proceso mediante el cual un conjunto de pa铆ses previamente integrados adoptan una moneda com煤n. En el Mercado Com煤n del Sur (MERCOSUR), desde 1987 se plantea la necesidad de avanzar en los acuerdos regionales que permitan lograr la unificaci贸n monetaria. Desde entonces se han sugerido distintos enfoques te贸ricos-metodol贸gicos acerca de c贸mo lograrlo. En este sentido, el presente art铆culo tiene como prop贸sito presentar las contribuciones te贸ricas-metodol贸gicas realizadas acerca del tema y contribuir a reabrir el debate sobre las alternativas a seguir para la construcci贸n de la moneda 煤nica en el mercado com煤n suramericano. Para ello se identifica el origen y los enfoques te贸ricosmetodol贸gicos planteados a la integraci贸n monetaria del MERCOSUR.Monetary Integration corresponds to the process by which a set of previously integrated countries adopt a common currency. In the Common Market of the South (MERCOSUR), since 1987, the proposal for a common currency within the regional agreement was raised. Since then, different theoretical-methodological approaches have been suggested about how to achieve it. In this sense, the aim of this article is to broaden the theoretical-methodological contributions made on the subject and contribute to reopen the debate on the alternatives to follow for the construction of the single currency zone in the South American common market. In order to do so, the origin and the theoretical-methodological approaches to the monetary integration of MERCOSUR are identified.Facultad de Ciencias Jur铆dicas y Sociale
Theoretical-methodological approaches on monetary unification in MERCOSUR. The reopening of the debate
La integraci贸n monetaria corresponde al proceso mediante el cual un conjunto de pa铆ses previamente integrados adoptan una moneda com煤n. En el Mercado Com煤n del Sur (MERCOSUR), desde 1987 se plantea la necesidad de avanzar en los acuerdos regionales que permitan lograr la unificaci贸n monetaria. Desde entonces se han sugerido distintos enfoques te贸ricos-metodol贸gicos acerca de c贸mo lograrlo. En este sentido, el presente art铆culo tiene como prop贸sito presentar las contribuciones te贸ricas-metodol贸gicas realizadas acerca del tema y contribuir a reabrir el debate sobre las alternativas a seguir para la construcci贸n de la moneda 煤nica en el mercado com煤n suramericano. Para ello se identifica el origen y los enfoques te贸ricosmetodol贸gicos planteados a la integraci贸n monetaria del MERCOSUR.Monetary Integration corresponds to the process by which a set of previously integrated countries adopt a common currency. In the Common Market of the South (MERCOSUR), since 1987, the proposal for a common currency within the regional agreement was raised. Since then, different theoretical-methodological approaches have been suggested about how to achieve it. In this sense, the aim of this article is to broaden the theoretical-methodological contributions made on the subject and contribute to reopen the debate on the alternatives to follow for the construction of the single currency zone in the South American common market. In order to do so, the origin and the theoretical-methodological approaches to the monetary integration of MERCOSUR are identified.Facultad de Ciencias Jur铆dicas y Sociale
Socio-spatial Segregation in Machala- Ecuador. An analysis of inequalities and possible challenges
This study evaluates socio-spatial segregation in Machala, Ecuador, analyzing socioeconomic and demographic factors that impact the quality of life of residents. It focuses on inequalities in access to basic services, urban dynamics, education, health and employment in different neighborhoods. The findings reveal a majority of young people, aged 10 to 39, with a low level of education, with only 10% having completed university studies. School dropout is mainly attributed to the need for employment. There are significant disparities in access to basic services, housing quality and urban infrastructure. These factors are evidence of segregation in social exclusion and lack of social integration. Machala faces challenges in terms of accessibility to quality services, which impacts the living conditions of residents in vulnerable neighborhoods. The study highlights the need to address these inequalities to ensure a more equitable and inclusive urban development, recommending the implementation of public policies to improve the quality of life and encourage social integration.
Keywords:
Socio-spatial segregation, urban inequality, access to basic services, vulnerable neighborhoods.
聽
RESUMEN
Este estudio eval煤a la segregaci贸n socioespacial en Machala, Ecuador, analizando factores socioecon贸micos y demogr谩ficos que impactan la calidad de vida de los residentes. Se concentra en desigualdades en el acceso a servicios b谩sicos, la din谩mica urbana, la educaci贸n, la salud y el empleo en distintos barrios. Los hallazgos revelan una mayor铆a de j贸venes, de 10 a 39 a帽os, con un nivel educativo bajo, siendo que solo el 10% ha finalizado estudios universitarios. La deserci贸n escolar es atribuida principalmente a la necesidad de empleo. Existen disparidades significativas en el acceso a servicios b谩sicos, la calidad de las viviendas y la infraestructura urbana. Estos factores evidencian la segregaci贸n en la exclusi贸n social y la falta de integraci贸n social. Machala enfrenta desaf铆os en t茅rminos de accesibilidad a servicios de calidad, lo que impacta las condiciones de vida de los residentes en barrios vulnerables. El estudio subraya la necesidad de abordar estas desigualdades para garantizar un desarrollo urbano m谩s equitativo e inclusivo, recomendando la implementaci贸n de pol铆ticas p煤blicas para mejorar la calidad de vida e incentivar la integraci贸n social.
Palabras clave:
Segregaci贸n socioespacial, desigualdad urbana, acceso a servicios b谩sicos, barrios vulnerables
Informaci贸n Investigador: Zerpa de Hurtado, Sadcidi
Maestr铆[email protected], [email protected]
History of the process of economic integration in Latin America during 1810-2003.
Con el fin de establecer un marco hist贸rico general sobre el proceso de
integraci贸n regional econ贸mica en Am茅rica Latina durante el periodo de 1810-
2003, se realiza una revisi贸n documental para evaluar y analizar los hechos
ocurridos en el 谩mbito econ贸mico y pol铆tico que dieron lugar, a la integraci贸n
de hecho y de derecho latinoamericana, bajo las dos estrategias de la CEPAL,
en medio del viejo y nuevo regionalismo. Los resultados permiten verificar que
hist贸ricamente las motivaciones para la integraci贸n han sido relegadas por
factores como; el persistente particularismo local y regional, la heterogeneidad
y asimetr铆a entre las econom铆as, y los desbalances macroecon贸[email protected], [email protected] order to establish a general historical context of the process of regional
economic integration in Latin America during the period 1810-2003, a literature
review is conducted to evaluate and analyze the events in the economic and
political systems that gave rise, in practice and law, to the integration of Latin
America, under both strategies of the ECLAC, through the old and new
regionalism. The results allow us to verify that historically the motivations for integration have been relegated by factors such as, the persistent local and
regional particularism, heterogeneity and asymmetry between economies and
macroeconomic imbalances