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Author : Juan Muñoz Vásquez
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (53 download)
Download or read book Activos intangibles, el valor que no muestran los estados financieros written by Juan Muñoz Vásquez and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : L.C. Eduardo Michael Nacer Ramos
Publisher : Ediciones Fiscales ISEF
ISBN 13 : 6074069379
Total Pages : 149 pages
Book Rating : 4.0/5 (74 download)
Download or read book ACTIVOS INTANGIBLES EPUB 2018 written by L.C. Eduardo Michael Nacer Ramos and published by Ediciones Fiscales ISEF. This book was released on with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: Las entidades públicas y privadas deben ver la valuación de los ACTIVOS INTANGIBLES como una oportunidad de crecimiento que a la vez trae nuevos desafíos para quienes hacen las políticas de negocios y las formas en las que se mide la economía. Esta magnífica obra ACTIVOS INTANGIBLES, da a conocer los beneficios que nos provee la valuación maximizándose los frutos financieros, familiares-laborales y sociales. Contenido: PREFACIO INTRODUCCION CAPITULO I. MARCO HISTORICO Y CONCEPTUAL Antecedentes generales Antecedentes de las organizaciones que regulan a los activos intangibles Consejo Mexicano para la Investigación y Desarrollo de las Normas de Información Financiera Consejo directivo Comité de vigilancia Comité de nominaciones Comité Técnico Consultivo Centro de Investigación y Desarrollo Definición y clasificación de los activos intangibles Generalidades de la definición Otras definiciones del activo intangible, inmaterial o incorpóreo Definiciones de algunos activos intangibles Definición de activos intangibles según las normas de información financiera NIF A-5 Elementos Básicos de los Estados Financieros NIF C-8 Activos Intangibles NIC 38 Norma Internacional de Contabilidad Definición de activos intangibles según la Ley del Impuesto Sobre la Renta Elementos y características de los activos intangibles Características de los activos intangibles Clasificación de los activos intangibles Clasificación de acuerdo con las NIFS. Clasificación de activos intangibles reflejados y no reflejados en el balance general Clasificación de activos intangibles de acuerdo con la NIF C-8 CAPITULO II. ENTORNO GLOBAL Organizaciones internacionales promotoras del capital intelectual La Organización Mundial de la Propiedad Intelectual La Organización para la Cooperación y Desarrollo Económico (OCDE) Las nuevas fuentes de crecimiento y los activos intangibles Países precursores y líderes en la investigación y desarrollo de los activos intangibles Escandinavia Brasil Francia Inglaterra China El exitoso caso de Singapur CAPITULO III. MEXICO Ley de Ciencia y Tecnología Beneficios de la valuación de los activos de las Entidades Federativas de la República Mexicana a través del reconocimiento real del patrimonio CAPITULO IV. OPINIONES DE PERSONALIDADES DESTACADAS A NIVEL MUNDIAL EN LA INVESTIGACION DE LOS ACTIVOS INTANGIBLES Hiroyuki Itami Baruch Lev Brennan-Uncitral Ian Shirlaw Lu Xiwei Zhou Dewen Sun Lijian Peder Hofman-Bang Juergen H. Daum CAPITULO V. LAS UNIVERSIDADES COMO FUENTES DE INVESTIGACION Y GENERADORAS DE IDEAS SOBRE CAPITAL INTELECTUAL La Universidad de Israel El Instituto Tecnológico de Massachusetts en México CAPITULO VI. NORMATIVIDAD CONTABLE DE LOS ACTIVOS INTANGIBLES Aspectos contables a considerar Normas de Información Financiera Identificable Beneficios económicos futuros Control Normas de valuación Normas de presentación Normas internacionales de contabilidad Ubicación en el estado de posición financiera Activos intangibles con vida indefinida, de acuerdo con lo señalado en la NIF C-8 Ejemplos de reconocimiento de algunos activos intangibles CAPITULO VII. PROCESO PARA LA VALUACION DE LOS ACTIVOS INTANGIBLES Procedimiento de investigación y registro A) Diseño del proceso de investigación documental y de mercado de la entidad pública o privada B) Estudio de la hipótesis planteada y sus resultados C) Identificación de activos intangibles D) Marco jurídico E) Metodología para encontrar el valor del intangible F) Análisis de activo intangible del ente G) Definición de vida útil H) Registros contables I) Registro patrimonial de los bienes J) Conclusiones de la valuación CAPITULO VIII. CASO PRACTICO: EJEMPLO COM-PARATIVO DE BENEFICIOS Y REPERCUSIONES DE UNA ENTIDAD PRIVADA, APLICANDO UNA DE LAS METODOLOGIAS DE VALUACION DESARROLLADAS POR LA FIRMA DECA NASSER, S.C. CONCLUSIONES APENDICE I. FUNDAMENTO JURIDICO DE LOS ACTIVOS INTANGIBLES FUENTES
Author : Ricky W. Griffin
Publisher : Pearson Educación
ISBN 13 : 9789702605973
Total Pages : 722 pages
Book Rating : 4.6/5 (59 download)
Download or read book Business written by Ricky W. Griffin and published by Pearson Educación. This book was released on 2004 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Introduction to Business courses. This best-selling text by Ricky Griffin and Ronald Ebert provides students with a comprehensive overview of all the important functions of business. Each edition has introduced cutting-edge firsts while ensuring the underlying principles that guided its creation, Doing the Basics Best, were retained. The seventh edition focuses on three simple rules- Learn, Evaluate, Apply. - NEW- Chapter 2: Understanding the Environments of Business - This new chapter puts business operations in contemporary context, explaining the idea of organizational boundaries and describing the ways in which elements from multiple environments cross those boundaries and shape organizational activities. This chapter sets the stage as an introduction to some of the most important topics covered in the rest of the book, for example: - The Economics Environment includes the role of aggregate output, standard of living, real growth rate; GDP per capita; real GDP; purchasing power parity; and the Consumer Price Index. - The Technology Environment includes special attention to new tools for competitiveness in both goods and services and business process technologies, plus e
Author : Dave Ulrich
Publisher : Editorial Almuzara
ISBN 13 : 8483566176
Total Pages : 157 pages
Book Rating : 4.4/5 (835 download)
Download or read book El sentido de trabajar written by Dave Ulrich and published by Editorial Almuzara. This book was released on 2011-06 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: Las personas que hallan un sentido a su trabajo son más competentes, comprometidas y entusiastas para contribuir a los objetivos de su empresa, lo que generará un mayor compromiso de los clientes y consumidores. En este libro se enseña cómo dotar de sentido y valor al trabajo y cómo crear los espacios laborales idóneos para que empresa y empleado salgan beneficiados, ilustrado con numerosos ejemplos.
Author : Ignacio de la Torre
Publisher : Editorial Almuzara
ISBN 13 : 8483561840
Total Pages : 230 pages
Book Rating : 4.4/5 (835 download)
Download or read book Ingeniería financiera written by Ignacio de la Torre and published by Editorial Almuzara. This book was released on 2006-12 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Worldcom, Enron, Parmalat... son algunos de los escándalos que han puesto de moda la contabilidad creativa y la ingeniería financiera. Ignacio de la Torre acumula una gran experiencia como analista bursátil de dos bancos europeos en escudriñar desde grandes empresas mundiales a chicharros españoles. Como buen profesor de contabilidad forense que es, nos explica, de forma sencilla y fácil, el origen de estas y otras muchas desviaciones contables y cómo algunas empresas utilizan estos atajos. La profusión de casos prácticos de organismos públicos y de empresas como Ahold, Nortel, Xerox... y el nivel de detalle del análisis convierten este libro en obligada lectura para aquellos que quieran entender los estados financieros y la verdadera marcha de las empresas, para los que quieran aprender a leer entre líneas. Porque la última línea depende de las anteriores y no hay engañado más culpable que el que no quiere leer.
Author : Gonzalo Brujó
Publisher : Editorial Almuzara
ISBN 13 : 8483563800
Total Pages : 478 pages
Book Rating : 4.4/5 (835 download)
Download or read book En clave de marcas written by Gonzalo Brujó and published by Editorial Almuzara. This book was released on 2010 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gonzalo Brujó y 23 visionarios del marketing descubren el presente y el futuro del intangible más importante.
Author : World Bank
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.:/5 (318 download)
Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Author : Michael D. Moberly
Publisher : Butterworth-Heinemann
ISBN 13 : 0128006021
Total Pages : 190 pages
Book Rating : 4.1/5 (28 download)
Download or read book Safeguarding Intangible Assets written by Michael D. Moberly and published by Butterworth-Heinemann. This book was released on 2014-07-08 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Safeguarding Intangible Assets provides strategies for preserving and enhancing a company's intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization's value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. - Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program - Provides intangible asset risk management strategies that preserve the company's value, revenue, and competitive advantages - Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations - Strengthens the interface with other departments' security practices, including IT, management, legal, accounting, finance, and risk management
Author : Mr.Gianni De Nicolo
Publisher : International Monetary Fund
ISBN 13 : 1475570708
Total Pages : 24 pages
Book Rating : 4.4/5 (755 download)
Download or read book Externalities and Macroprudential Policy written by Mr.Gianni De Nicolo and published by International Monetary Fund. This book was released on 2012-06-07 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note overviews macroprudential policy options that have been proposed to address the systemic risks experienced during the recent financial crisis. It contributes to the policy debate by providing a taxonomy of macroprudential policies in terms of the specific negative externalities in the financial system that these policies are meant to address, and discusses their interrelations and some key implementation issues.
Author : Lucian Peter Christoph Peppelenbos
Publisher : Kit Pub
ISBN 13 : 9789460220555
Total Pages : 0 pages
Book Rating : 4.2/5 (25 download)
Download or read book Value Chain Finance written by Lucian Peter Christoph Peppelenbos and published by Kit Pub. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Chain Finance is a solution to such dilemmas.
Author : Nora Clichevsky
Publisher :
ISBN 13 : 9781558441491
Total Pages : 0 pages
Book Rating : 4.4/5 (414 download)
Download or read book Tierra Vacante en Ciudades Latinoamericanas written by Nora Clichevsky and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vacant urban land--the product of land market activity, the actions of private agents, and the policies of public agents--is an important challenge for policy makers. Vacant lots on the urban fringe and in central and interstitial areas have affected growth patterns in Latin America. Contributors to this book analyze the problems and opportunities related to vacant urban land in five cities: Buenos Aires, Argentina; Rio de Janeiro, Brazil; Quito, Ecuador; Lima, Perú; and San Salvador, El Salvador.
Author : Jac FITZ-ENZ
Publisher : AMACOM Div American Mgmt Assn
ISBN 13 : 0814413358
Total Pages : 338 pages
Book Rating : 4.8/5 (144 download)
Download or read book The ROI of Human Capital written by Jac FITZ-ENZ and published by AMACOM Div American Mgmt Assn. This book was released on 2009-02-23 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lifeblood of any business enterprise is its people. Yet it wasn’t until the publication of the groundbreaking book The ROI of Human Capital that there was a reliable way to quantify the contributions of people to corporate profit. Completely updated with new metrics, the book shows executives and HR professionals how to gauge human costs and productivity at three critical levels: organizational (contributions to corporate goals) • functional (impact on process improvement) • human resources management (value added by five basic HR department activities) The second edition contains new material on topics including corporate outsourcing, developments in behavioral science, and advances in trending and forecasting that have dramatically changed the way organizations measure the bottom line effect of employee performance. Utterly up-to-date, this is the go-to resource for organizations performing the essential task of measuring the value of their people.
Author : International Labour Office
Publisher :
ISBN 13 : 9789220094709
Total Pages : 372 pages
Book Rating : 4.0/5 (947 download)
Download or read book Fuentes Y Metodos: Estadisticas Del Trabajo written by International Labour Office and published by . This book was released on 1993 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kurt Larsen
Publisher : World Bank Publications
ISBN 13 : 0821379453
Total Pages : 242 pages
Book Rating : 4.8/5 (213 download)
Download or read book Agribusiness and Innovation Systems in Africa written by Kurt Larsen and published by World Bank Publications. This book was released on 2009 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how agricultural innovation arises in four African countries ? Ghana, Kenya, Tanzania, and Uganda ? through the lens of agribusiness, public policies, and specific value chains for food staples, high value products, and livestock.
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 9781557753397
Total Pages : 206 pages
Book Rating : 4.7/5 (533 download)
Download or read book Balance of Payments Manual written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-11-16 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Author : Carol Yeh-Yun Lin
Publisher : Springer Science & Business Media
ISBN 13 : 144197377X
Total Pages : 402 pages
Book Rating : 4.4/5 (419 download)
Download or read book National Intellectual Capital written by Carol Yeh-Yun Lin and published by Springer Science & Business Media. This book was released on 2010-10-29 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past decade, knowledge assets and intellectual capital have been attracting an increasing amount of attention, not only from academics and CEOs, but also from national policy makers. To date, most studies of intellectual capital have focused at the organizational level, with an emphasis on explaining the role of “intangible assets” as a differentiator between accounting value and market value as a possible source of corporate competitive advantage. More recently, pioneers in the field, including the authors of this book, have begun to apply these methodologies to a broader scope, with the objective of comparing the intellectual capital indices at the national or regional level. As a result, an increasing number of world organizations and researchers are commissioned to investigate this future-oriented crucial national issue. Yet, the linkage between the value of intangible assets and how to quantify or benchmark it is still tenuous, not to mention easily misunderstood by a layman for guiding better decision making. With the belief that numbers talk and statistics hide valuable information, this book serves to present the authors’ research findings, covering 14 years (1995-2008) of intellectual capital information, comprised of human capital, market capital, process capital, renewal capital, and financial capital for 40 countries. The last three chapters go beyond analysis of current intellectual capital factors, and present practical tools for launching initiatives at the national level. The book will serve as an essential resource for researchers, policy makers, and business leaders concerned with issues of economic growth and competitiveness, innovation, and business creation.
Author : Fernando M. Reimers
Publisher : Springer Nature
ISBN 13 : 3030821595
Total Pages : 352 pages
Book Rating : 4.0/5 (38 download)
Download or read book University and School Collaborations During a Pandemic written by Fernando M. Reimers and published by Springer Nature. This book was released on 2022 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on twenty case studies of universities worldwide, and on a survey administered to leaders in 101 universities, this open access book shows that, amidst the significant challenges caused by the COVID-19 pandemic, universities found ways to engage with schools to support them in sustaining educational opportunity. In doing so, they generated considerable innovation, which reinforced the integration of the research and outreach functions of the university. The evidence suggests that universities are indeed open systems, in interaction with their environment, able to discover changes that can influence them and to change in response to those changes. They are also able, in the success of their efforts to mitigate the educational impact of the pandemic, to create better futures, as the result of the innovations they can generate. This challenges the view of universities as "ivory towers" being isolated from the surrounding environment and detached from local problems. As they reached out to schools, universities not only generated clear and valuable innovations to sustain educational opportunity and to improve it, this process also contributed to transform internal university processes in ways that enhanced their own ability to deliver on the third mission of outreach
