oalib

Publish in OALib Journal

ISSN: 2333-9721

APC: Only $99

Submit

Any time

2019 ( 171 )

2018 ( 338 )

2017 ( 323 )

2016 ( 445 )

Custom range...

Search Results: 1 - 10 of 253681 matches for " Yolanda Ramírez Córcoles "
All listed articles are free for downloading (OA Articles)
Page 1 /253681
Display every page Item
Towards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets
Yolanda Ramírez Córcoles
Intangible Capital , 2010, DOI: 10.3926/ic.161
Abstract: This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence. This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence. This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.
Intellectual capital management and reporting in European higher education institutions
Yolanda Ramírez Córcoles
Intangible Capital , 2013, DOI: http://dx.doi.org/10.3926/ic.201
Abstract: Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in the process of developing their ability to identify, measure and manage their intangible assets.Design/methodology/approach: A review of the most important intellectual capital management initiatives at European universities is shown.Findings: The experience gained from the case studies provides a basis to understand how European universities are measuring and managing their intellectual capital.Practical implications: This study helps to define the steps to follow in developing a model of intellectual capital management at universities. In this sense, a necessary starting point would be the definition and diffusion of the organisation’s strategic objectives. Then, critical intangibles related to these objectives should be identified and the causal network of relationship among them should be established. Afterwards, a set of indicators is defined and developed for each intangible. Finally, a periodic review of the model to adapt to new challenges should be carried out.Originality/value: The intellectual capital approach becomes critical at universities, mainly due to the fact that “knowledge” is the main output as well as input in these institutions. Despite its importance, intellectual capital at universities is scarcely dealt with in a specific manner. This paper offers practical help to universities to develop means to identify, measure, manage and report on their intangible assets.
Sharing information on intangibles in Spanish organizations Divulgación de la información sobre intangibles en organizaciones espa olas
Yolanda Ramírez Córcoles
Contabilidad y Negocios : Revista del Departamento Académico de Ciencias Administrativas , 2010,
Abstract: In the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However, although companies disclosure information increasingly on a voluntary basis, they are still many which merely comply with legal requirements, omitting highly relevant information on their intangible resources. The objective of this paper is to have data on what level of interest in providing this information by Spanish companies. Therefore, a review of the most important literature about intangibles disclosure in Spanish companies is shown. En la actual economía del conocimiento, la creación de riqueza está asociada con el desarrollo de ventajas competitivas basadas en elementos intangibles. Ante esta creciente importancia estratégica de los intangibles, parece necesario que las empresas presenten información sobre tales elementos. Sin embargo, aunque cada vez más las compa ías presentan información adicional de forma voluntaria, aún siguen siendo muchas las que se limitan a cumplir las exigencias legales, omitiendo información de gran relevancia relativa a sus recursos intangibles. Nuestro objetivo es conocer el nivel de interés por parte de las empresas espa olas en suministrar este tipo de información. Para ello, en este trabajo se revisa los principales estudios existentes sobre divulgación voluntaria de información relativa a elementos intangibles por parte de las empresas espa olas.
Information needs on intellectual capital in Spanish Public Universities
Yolanda Ramírez Córcoles,Jesús F. Santos Pe?alver,ángel Tejada Ponce
Cuadernos de Gestión , 2012,
Abstract: In the current context of the so-called Knowledge-based Economy higher education institutions should give preferential attention to the new demands of stakeholders information. The aim of this paper is to demonstrate the appropriateness of the universities incorporate information on intellectual capital in its current accounting information system. So, an empirical study has been designed to show the extent to which different accounting information users are demanding information on university intellectual capital for adequate decision making. To achieve this goal we designed a questionnaire that was sent to all members of the Social Councils in Spanish public universities. The results obtained from this research show a list of the intangible elements on which universities should provide information in order to satisfy the changing information needs of its users.
Estudio de un brote poblacional de hepatitis A: Efectividad de la vacunación como medida de control
Díaz Villaescusa,María José; Almar Marqués,Enrique; Gómez Martínez,Angélica; Mateos Ramos,Antonio; Segura Cebollada,Pilar; Cruz de Julián,Isidro de la; Navarro Honrubia,Carlos; Ramírez Córcoles,Cristina;
Gaceta Sanitaria , 2010, DOI: 10.1590/S0213-91112010000400011
Abstract: objective: to describe an outbreak of hepatitis a in the city of albacete (spain) and to assess the effectiveness of the control measures implemented. methods: when the outbreak was noted, definitions of a case were established. clinical and epidemiological data were collected through a survey. the temporal-spatial distribution was identified through mapping and the epidemic curve. health education and immunoglobulin (ig) administration were conducted as immediate prevention and control measures in the population at risk. results: from january 2005 to january 2006, 62 cases were reported. the most affected age groups were school children and young adults. transmission was person to person. the epidemic curve was divided into two periods. initial control measures consisted of hygiene measures and ig administration to contacts. in the second period, these measures were complemented with vaccination against hepatitis a in students of the school centers of the two neighborhoods initially involved. due to public alarm and spread of the outbreak to adjacent neighborhoods, vaccination was extended to schools close to those where cases had been detected. no cases were notified after the last vaccination in january 2006. conclusions: the use of vaccination after exposure to the hepatitis a virus in young adults and the school population seems to be an effective outbreak control measure.
Peritación médico-legal de un homicida. Presentación de un caso Medico-legal expertizing of a homicide. Presentation of a case
Isis Leonor Jiménez Ramírez,Orestes Rodríguez Cárdenas,Yolanda Elizondo Hernández,Eusebio Armas Agudo
Revista M??dica Electr?3nica , 2012,
Abstract: El punto de contacto de mayor importancia entre la psiquiatría y la ley lo constituyó el peritaje psiquiátrico, que intenta esclarecer a través de un conjunto de pruebas el estado mental de un sujeto determinado, con el aporte de elementos científicos concretos al tribunal sobre fenómenos psíquicos, mediante la investigación de la personalidad de los mismos. En esta ocasión se presenta el caso de un individuo masculino, de 30 a os de edad, a quien se le realizó un peritaje médico legal tras cometer un delito de asesinato, evidenciándose incapacidad de adoptar normas de convivencia adecuadas al medio sociocultural en el que se desarrolla, con valores morales y éticos prácticamente nulos. Durante la investigación salieron a relucir características de la personalidad disocial del acusado que hicieron posible que cometiera un acto delictivo cargado de gran teatralidad y riqueza imaginativa, en busca de convertirse en centro de atención de lo que para sí mismo constituía un suceso de gran connotación social. The most important contact point between psychiatry and law is the psychiatric expertizing, intending to elucidate the mental status of certain subject through a whole of proofs, with the usage of concrete scientific elements on psychical phenomena, investigating his personality. In this case, we present the case of a male individual, aged 30 years, subject of a medico-legal expertise after committing a murder, evidencing his incapacity for adopting norms of common life adequate to the socio-cultural environment in which he lived, showing lack of moral and ethic values. During the investigation there arose many characteristics of the dissocial personality of the accused making it possible the commission of a criminal act laden of great theatricalism and imagination richness, looking for attention for what he thought was an act of great social connotation.
Polyphenols, Ascorbic Acid and Carotenoids Contents and Antioxidant Properties of Habanero Pepper (Capsicum chinense) Fruit  [PDF]
Maira Rubi Segura Campos, Karen Ramírez Gómez, Yolanda Moguel Ordo?ez, David Betancur Ancona
Food and Nutrition Sciences (FNS) , 2013, DOI: 10.4236/fns.2013.48A006
Abstract:

Their high bioactive compounds content and importance as dietary antioxidants has increased interest in Capsicum fruit. The fruit of seven Capsicum chinense Jacq. var. habanero genotypes grown in Yucatan, Mexico, were analyzed to quantify their phenolic compounds, carotenoids and ascorbic acid contents, and to measure their free radical scavenging (ABTS assay) and antioxidant activities (β-carotene/linoleic acid assay). Phenolics (20.54 to 20.75 mg/100 g sample), carotenoids (1.00 to 1.26 mg/100 g sample) and ascorbic acid contents (187.24 to 281.73 mg/100 g sample) varied between genotypes. Trolox equivalent antioxidant capacity (TEAC) ranged from 1.55 to 3.23 mM/mg sample. During the 120-min decolorization trial, antioxidant capacity decreased over time in the studied genotypes. Values ranged from 36%to 57% β-carotene bleaching during the first 30 minutes. Fruit from all seven studied genotypes are good antioxidant sources and hold promise as natural ingredients in functional foods.

Factores socioeconómicos y frecuentación en las consultas de medicina de familia de la red sanitaria pública madrile?a
García Pérez,Miguel ángel; Martín Moreno,Vicente; Ramírez Puerta,Dulce; González Martínez,Yolanda; Hidalgo Vicario,Inés; Escribano Ceruelo,Eva; Gómez de la Cámara,Agustín;
Gaceta Sanitaria , 2007, DOI: 10.1590/S0213-91112007000300008
Abstract: objectives: to describe the possible association between demographic, social and economic characteristics of health areas in the autonomous community of madrid and utilization of public family practice facilities. methods: an ecological study was carried out using health areas as the unit of analysis. the information sources were official data on population statistics and the reports of the national institute of health for 1996 and 2001. indicators were income, mean household size, unemployment rate, the percentage of housewives, and the percentage of individuals with university education. the association between these indicators and utilization of public family practice facilities was analyzed using the spearman correlation coefficient. a multivariate linear regression model was also fitted. results: the consultation rate in public family practice facilities in madrid was directly associated with the percentage of housewives (r = 0.44), income (r = -0,697), and the percentage of individuals with university education (r = -0.72). in the multivariate linear regression model, 77% of the varian-ce in utilization was explained by income (48%), the percentage of housewives (19%), and average household size (9%). conclusions: the results show the relationship between social and economic factors and utilization of public family practice facilities and suggest the advisability of including demographic and socioeconomic factors in primary care planning.
An Equivalent Mechanical Model for Representing the Entropy Generation in Heat Exchangers. Application to Power Cycles
Jose Ignacio Linares,Beatriz Yolanda Moratilla,Federico Ramírez
International Journal of Thermodynamics , 2011, DOI: 10.5541/ijot.298
Abstract: One of the most common difficulties students face in learning Thermodynamics lies in grasping the physical meaning of concepts such as lost availability and entropy generation. This explains the quest for new approaches for explaining and comprehending these quantities, as suggested by diagrams from different authors. The difficulties worsen in the case of irreversibilities associated with heat transfer processes driven by a finite temperature difference, where no work transfer takes place. An equivalent mechanical model is proposed in this paper. Heat exchangers are modelled by means of Carnot heat engines and mechanical transmissions; the use of mechanical models allows an easy visualization of thermal irreversibilities. The proposed model is further applied to a power cycle, thus obtaining an “equivalent arrangement” where irreversibilities become clearly apparent.
El imaginario de militares (Carcelario Militar).: La dinámica del imaginario en el cuartel San Carlos a través del graffiti
Ramírez C,Daniel;
Revista Venezolana de Economía y Ciencias Sociales , 2008,
Abstract: the san carlos barracks is one of the oldest public spaces in the center of caracas and has a long history as a prison for military and political prisoners. the graffiti, the messages and iconographic inscriptions on the walls of the prison offered the opportunity to reconstruct the imaginary of the inmates, the variations in their relationship with the different military units guarding them and the cultural elements that set them apart. given the situation of conflict normal in such a place, the graffiti prove an exceptional vehicle for expressing social differences and group identities.
Page 1 /253681
Display every page Item


Home
Copyright © 2008-2017 Open Access Library. All rights reserved.