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- ÍtemAnálisis de la aceptación de la aplicación de las NIIF y sus efectos en las pymes en Colombia(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Tibaduiza Daza, Johan Leonardo; Bedoya García, MateoThe International Financial Reporting Standards (IFRS) seeks an accounting language worldwide, consequently, they are standardized standards, which seek to measure the financial information of companies in all economies under the same guidelines, without considering the particular characteristics of each country , its applicability is only delimited according to the size of the companies that are distributed in 3 groups, which are discriminated only by the level of profits and income reported and the number of personnel without evaluating other factors. It could also be said that they are normative standards for the use and abuse of third parties, since one of their final objectives is to have financial information available with full certainty, reliability and easy understanding for external users, which guarantees to be useful in making decision making.
- ÍtemAnálisis de la regulación financiera internacional desde el contexto de la financiarizaciónAtehortua, Juan Carlos; Restrepo, Nelcy; Salazar, Angie Tatiana; Barreto Carvajal, Oscar Mauricio
- ÍtemAnálisis de las representaciones visuales en los informes de sostenibilidad del año 2017 de varias empresas colombianas: un enfoque en el marco del postconflicto en Colombia(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Bello Rocha, Angie Lorena; Quinche Martin, Fabián Leonardo
- ÍtemAnálisis tendencial de los campos de acción laboral del contador públicoGarcía Mora, Derly Katerine; Rincón Casallas, Eliana Camila; Noguera González, Juan José
- ÍtemAplicación del costo revaluado en la propiedad, planta y equipo para las Pymes del sector publicitarioCárdenas Montenegro, Adriana María; García Valderrama, Jhon Alexander; Jiménez Jiménez, Diana; Pedraza Calderón, Luis Hernan
- ÍtemAplicaciones de la auditoria forense en contra del fraude financiero en empresas colombianas. Una revisión de sucesos(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Sanchez Reinoso, Yuli Tatiana; Blanca Lyda Bogota GalarzaThis monograph is a research project that seeks to show readers the variety of forms of fraud that exist. From the study of some cases it seeks to create awareness of the importance of the implementation of the audit and its approaches, in especially the forensic audit. This deals with the different types of fraud and allows to collect in a more concrete way the evidence needed to combat unethical conduct that occur within an entity. It is important to keep in mind that the forensic audit is not only applicable to cases of existing corruption; on the contrary, this is an audit that helps to detect in time these frauds through specific procedures, keys to determine if in the processes financial there is some kind of financial crime
- ÍtemUna aproximación a la valoración económica del daño socioambiental del fraude de Volkswagen en Colombia (2009 al 2015)Díaz Gómez, Alejandra; Rodríguez Morales, Juan Guillermo; Ruiz Agudelo, Cesar AugustoThis paper analyzes the economic impacts, from a social-environmental approach, of Volkswagen (VW) fraud, not been determined for Colombia. For this selected the 2009-2015 period since in this the Volkswagen fraud was originated, developed and finally discovered. Fraud is not an issue that is foreign to Colombians, that is why fraud and its characteristics are defined taking into account the context in which the Volkswagen case is developed, and of course emphasis is placed on the environmental impact, and other information to approach the research and thus make the approximate economic valuation of the socio-environmental costs. A quantitative methodology was applied initially, the number of vehicles in Colombia was determined based on the VW management reports. To determine the number of tons of CO2 and NOX emitted by Volkswagen vehicles, the research was based on Thompson et.al (2014) and Oldenkamp, R. et. al (2016), additionally the social cost of carbon in Colombia was determined according to Calderón S. et.al (2015), and Márquez Díaz L., (2011), with these costs of $ 28 USD, $ 40 USD and $ 50 USD (socio-environmental damage of one ton of CO2 emitted in Colombia), was found to have a socio-environmental impact in Colombia by to Volkswagen fraud. Several scenarios were development: Scenario A. The social impact ranges between $ 17 and $ 30.5 million dollars. Scenario B. it ranges between $34 and $61 million dollars. Scenario C between $ 85 and $ 152 million dollars. Scenario D ranges between $170 and $305 million dollars. The socio-environmental implications of these scenarios are discussed
- ÍtemBarreras corporativas a la adopción de energías limpias en ColombiaOrtiz Tocora, Juan David.; Reyes Gil, Rosa Eugenia.The development of this research started from the observation of the environmental consequences generated by the use of fossil fuels as an energy source. The deterioration of ecosystems and public health, together with the increasingly evident effects of climate change, have led to proposing the use of new technologies for the generation of environmentally friendly energy. This research is documentary and aims to analyze possible corporate barriers to the adoption of clean energy in Colombia. Among the barriers that could prevent the change in the energy matrix are the lack of knowledge and promotion of this type of energy in the country
- ÍtemBarreras y limitaciones para la implementación del sistema de gestión ambiental del sector minero en ColombiaQuiroga Rueda, Heidy Lizzeth; Silva Morales, Luisa Tatiana; Reyes Gil, Rosa EugeniaAn Environmental Management System (EMS) represents the system with which a company controls the activities, products and processes that cause, or may cause, problems. environmental minimizing said problems of its operations. Based on this concept, ISO 14000 Standards were useful as tools to help organizations in this minimization task. In addition, it is necessary that real companies different responsible activities with the known environment as good practices. However, during the companies' implementation process problems different obstacles that prevent obtaining the ISO 14001 certification. The objective of this work was to identify the barriers and limitations faced by companies and know the importance of the implementation of an EMS in companies in the sector miner in colombia. To achieve these objectives, an investigation was carried out documentary, type compilation monograph, consisting of the collection of information secondary and tertiary to identify the main obstacles to the implementation of Environmental management systems. The results indicated that the implementation of An EMS in companies is important, since it helps improve their production processes taking them to a cycle of continuous improvement. This provides added value to the ix company in the market. Furthermore, the barriers and limitations that a company faces to implement a SGA dependent on its size (large, medium or small) companies) and the organization's commitment to caring for the environment. In Indeed, among the obstacles faced by companies are the lack of information, structural organization, economic resources and culture and organizational commitment. Environmental accounting and management systems are part of control that allows companies to maintain a strategic balance of environmental costs and expenses incurred for risk mitigation environmental, this with the aim of being sustainable.
- ÍtemCaracterización del régimen fiscal de renta en personas naturales: casos Colombia, México y Perú(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Sánchez Acevedo, Eliana María; Bogotá Galarza, Blanca Lyda
- ÍtemConsecuencias de la actividad empresarial sobre la calidad ambiental el río Bogotá(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Cubillos Aldana, Adriana Milena; Reyes Gil, Rosa EugeniaThe Bogotá River is one of the rivers in the department of Cundinamarca, in central Colombia. It is the main river channel of the Bogotá savanna. It is not navigable or mighty. It empties into the Magdalena, which empties into the Caribbean Sea. About 10 million people live in its basin, of which 9 million live in the city of Bogotá. It has an approximate length of 380 km. It presents very high levels of contamination. Although it is contaminated from very close to its source, the bulk of the toxic and industrial and urban waste come from Bogotá. Specifically, since its source in the municipality of Villapinzón, the Bogotá River receives pollution from various artisan tanneries that dump their waste into the river. The objective of this work was to determine the consequences of business activity on the environmental quality of the Bogotá River and to propose measures for its recovery. To achieve this objective, a documentary investigation was carried out based on the exhaustive consultation of secondary sources that allowed characterizing the Bogotá River, describing its main characteristics, location and the activities carried out in its vicinity; describe the main environmental consequences of the activities of the business sector on the Bogotá river; and propose actions, strategies and procedures to face the environmental problem associated with the Bogotá River, both at the governmental level and in the private sector.
- ÍtemConsideraciones ambientales derivadas del daño ocasionado por la elaboración de calzado en el sector del Restrepo, BogotáBotache Alape, Yuly Andrea; Torres Vera, Harold Esteban; Pedraza Naranjo, Laura Alejandra; Reyes Gil, Rosa EugeniaIn the 1950s, the first synthetic leather substitutes and the first guilds were born. This was the case of the Corporación Nacional de Industriales del Calzado (Cornical), founded on July 14, 1956, in Bogotá. Then appear in the El Restrepo neighborhood, those displaced by political violence, mainly from Valle del Cauca; some settled there because they had families in the neighborhood; Others, because of low rents, took over the houses and turned them into small shoe factories. This activity of great help to the economic survival of footwear workers is not exempt from generating pollution and damage to the environment. In this work, the environmental consequences derived from the damage generated by the footwear manufacturing activity in the Restrepo sector of the city of Bogotá were analyzed. For this, a monograph-type documentary research was carried out, based on the review of secondary and tertiary information generated by several authors. Among the results obtained is that the greatest source of contamination in the treatment of leather comes from the tanning stage. Indeed, chemicals such as aluminum and chromium sulfide are causing damage to the air and water. If an adequate process such as separating the skins and cleaning them is not handled, respiratory diseases can be caused by the unpleasant odors of the leather skins for the manufacture of footwear. To improve the performance of the tannery, companies must select qualified labor and have adequate facilities, based on a comprehensive knowledge of chemicals for proper handling of the machines used, minimizing the impact on the environment, defining goals and actions to identify and evaluate the environmental management of the tannery. The analysis of the consequences and costs associated with changes in ecosystems that affect both the social environment and people's health, must consider the processes in which toxic substances intervene, the damage caused to the environment and the legal tools used for its management.
- ÍtemEl control del estado frente a la imposición de un sistema integrado de información financiera (SIIF NACIÓN) para consolidar la información financiera de las entidades que conforman el presupuesto general de la nación(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Valenzuela Palacios, Juan Carlos; Montes Sanchez, Javier Felipe; Pedraza, Luis Hernan
- ÍtemCreación de empresa: ISHIN, firma de auditoria, consultoría y gestión contableCuesta Ochoa, Nazly Zulema; Pulido Laverde, Camilo AndresCreate a company with domicile and coverage in different areas of the city of Bogotá, which provide audits, advice and development of operations to all businesses, companies and people in accounting, tax, financial, audit and payroll matters, ensuring that all our clients see accounting as a tool that leads to success, contributing to the positive growth of your company.
- ÍtemCreación de empresa: TejeЯteJara Valverde, Karen Sofía.; Beltrán Rojas, Derlly Johanna .; Bedoya García, Mateo.TejeЯte It is a company that aims to market and generate daily ecological products for personal use with recyclable materials, helping to minimize the high risks of contamination in the world. The company will create different products such as what is currently on the market. One of the products generated by this company is the manufacture of reusable jackets, umbrellas, books, glasses, among others, giving the catalog ample scope so that the client has access to our app.
- ÍtemLa cultura tributaria como factor primario de la responsabilidad fiscal en negocios multinivel y comerciantes de barrio en Bogotá.Castro Garzón, Leidy Andrea.; Torralba Marín, Katerin Yisela.; Bedoya García, Mateo.; Bogotá Galarza, Blanca Lyda.This work shows the tax culture that exists in the multilevel companies and bar traders sectors, but that is why an investigation is being carried out to identify the factors that can contribute to the payment of taxes, in order to comply with the obligations . tributaries to which they are subject according to the norm for the activity they carry out. In the same way, it seeks to identify the influencing factors, the behavior of taxpayers and the consequences that trigger these problems in terms of fiscal responsibility.
- ÍtemDiferencias entre la NIC 39 y la NIIF 9 con relación a las pérdidas por deterioro(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Bonilla Pedroza, Karen Viviana; López Granados, Laura Daniela; Pendiente DTGThe objective of this essay is to show the difference between the two standards with respect to one topic in particular, which is the impairment of financial instruments, since this was one of the relevant changes. changes. IAS 39 was the standard applied by companies for the management of financial instruments, which according to users was not sufficiently understandable and easy to interpret. These comments were communicated to the Technical Council of Public Accounting, which is "a permanent body for the technical standardization of accounting, financial reporting and information assurance standards". (Consejo Técnico de Contaduría Pública [CTCP], 1991 pag 45-46-47). From this the international accounting standards board which is "an independent body of the private sector that develops and approves the International Financial Reporting Standards" (Inter-American Organization of Economic Sciences [OICE], 2015, p. 45-46-47). Economic [OICE], 2015) who was the one that took the initiative to generate a new financial reporting standard for financial instruments which is IFRS 9 (Financial Instruments). IFRS 9, which will be effective as of January 1, 2018, will be applied retroactively, with some exceptions. Although the standard is aimed at banks, insurers and other financial institutions, non-financial companies should thoroughly analyze the benefits of its application. The final version of IFRS 9 Financial Instruments was issued on July 24, 2014, integrating the chapters on classification and measurement, and hedge accounting impairment, into which its partial issue had been divided in the long project to replace IAS 39 (Financial Instruments: Recognition and Measurement), it should be recalled that according to paragraph 7.3 of Annex 1.1 of Decree 2496 of 2015, the standard becomes effective for annual periods beginning on or after January 1, 2018 with permitted early application, IFRS 9 will be applied retrospectively, with certain exceptions, although there is no requirement to restate comparative periods.
- ÍtemLa efectividad del proceso de contratación pública en Colombia y Perú. Revisión caso Odebrecht.Canchón Espinosa, Diego Fernando.; Beltrán Martínez, Erika Mayerli.; Aránzazu Pérez, Juan Sebastián.; Bogota Galarza, Blanca Lyda.To be clear about the procedures legally established in the contracting with state entities, we must know the relationship of the aspects, concepts and individuals involved in the conclusion of a state contract. Taking into account that a state contract is an agreement between two or more individuals, which creates obligations and responsibilities between the parties provided for in the norms of public authority, in order to solve a social need, promote the development, guarantee effectiveness in the essential purposes of the State enshrined in the political constitution (Article 2, Colombia and Title III Article 58 to 65, Peru), provide participation making decisions that affect society and ensuring coexistence peaceful and fair order.
- ÍtemEfectos de implementar el tratamiento de cartera establecido por las NIIF en las insituciones de salud de cuarto nivel en Bogotá(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Camelo Páez, Oscar Alexander; Castañeda Molina, Juan Camilo; Pendiente DTGThe process of implementation of the international regulatory framework for the treatment of financial information by entities had a direct effect on the recognition criteria established in the accounting policies of the institutions. The entry into force of Law 1314 of 2009 modified the local concepts framing them in the proposal of the IASB (International Accounting Standard Board) and the FASB (Financial Accounting Standard Board), bodies responsible for a large part of the accounting theory. The respective changes and modifications in the development of the accounting profession towards a global framework based on fundamental characteristics such as relevance and faithful representation, evidence the business reality of the country, increase the degree of confidence and also raise the levels of assertiveness in decision making by organizations, however it is an uncertain scenario, since there are sectors of the economy for which the changes in conditions addressed by the current laws are not clear, a weak accompaniment by the government has caused delays in the full implementation of such modifications.
- ÍtemEfectos de las reformas tributarias entre 2012 y 2019 en el déficit fiscal de Colombia(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Cañón Castiblanco, Ingrid Dayanna; Cuy Cuevas, Diego Armando; Bedoya García, Mateo