Resumen. El propósito de este artículo es evaluar la conveniencia de mantener el la auditoría de estados financieros para efectos fiscales (Dictamen Fiscal) como parte del control interno en las empresas para efectos de reducir las contingencias fiscales que pudieran derivarse del ejercicio de las facultades de comprobación de las autoridades fiscales. Para llevar a cabo lo anterior lo anterior, se analizan los aspectos relevantes de dicha auditoría, así como las principales causas que contribuyen a que se siga manteniendo en los grandes grupos empresariales emisores en la Bolsa Mexicana de Valores ubicados en el estado de Nuevo León, para ello se aplicaron encuestas tanto a los grupos como a las firmas que los auditan, analizando los resultados aplicando la metodología de expertones por lógica borrosa. Los resultados indican que los grandes grupos que continúan dictaminándose fiscalmente lo hacen, en virtud de constituir el mismo como una herramienta de control interno que contribuye a eliminar o reducir sus contingencias fiscales.
The high rate of deaf people in Brazil who are born in hearing families led to the questioning about how the familiar relationship is established between deaf children and hearing parents. The purpose of this project is research was to understand how the language is developed among the family members, and how their relationship is stablished according to the perspective of professional in this area. It was developed through bibliographic research in addition to semi structured interviews. The bibliographic analysis was made through fluctuating reading. The data gathered in the interviews were analyzed qualitatively, according to the referential system. The results confirmed with the bibliographical data, indicating the need to reorganize the familiar structure in both communicative and cultural aspects in case of a deafness diagnosis as well as that the lack of knowledge about such topic harms the acceptance process. The professional formations were described as insufficient while teaching about deafness. The communicative discrepancy between hearing parents and deaf children was affirmed as the motive of bigger difficulty for the development of deeper connection in their relationship. The conflict between Portuguese and Libras, the feelings generated after the diagnosis, the lack of information on the topic, the identity and the deaf cultural context are matters that interfere in the process of a deaf person as an individual and as a family member. This project completion intends to assist in the spread of information in this topic, in a way to contribute to the professional and family guidance around this topic.
Keywords: expertons, freshmen, labor expectations, learning expectations, master in accountingAbstract. In this article we present the expectations in learning, employment and economic interest of the future students of the Master of Accounting in the School of Accounting and Business Administration (FACPYA) of the Autonomous University of Nuevo León (UANL). Also, the profile of the graduate of the Master of Accounting is presented from the perspective of the students. The methodology used to conduct this study was to apply surveys to such students, and the data were analized with the method of Expertons using Fuzzy Logic. The results indicate, among other things, that the two main areas of interest for future work to students are the Finance and Taxation, and that their interest is directed to work in the private sector in a corporate or large firm, practically leaving out the public sector. Experton points out that the learning process is easier to students through laboratory practical situations followed by lectures given by the professor, and videos of case studies.Palabras clave: estudiantes de primer ingreso, expectativas laborales, expectativas de aprendizaje, expertones, maestria en contaduríaResumen. En este artículo se presentan las expectativas en materia de aprendizaje, interés laboral y económico que tienen los futuros estudiantes de la Maestria en Contaduría en la Facultad de Contaduría Pública y Administración (FACPYA) de la Universidad Autónoma de Nuevo León (UANL). Asimismo, se presenta el perfil que, desde la perspectiva de los estudiantes, debe tener un egresado de la Maestría en Contaduría. La metodología empleada para llevar a cabo éste estudio consistió en aplicar encuestas a los estudiantes de dicha maestría y se analizaron los datos que arrojaron las mismas utilizando, principalmente, la metodología de Expertones con Lógica Borrosa. Los resultados indican, entre otras cosas,
Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing the theories that have been applied to the private sector as part of these are to be applied in the public sector.Palabras clave: auditoría, divulgación de Información, sector público, teorías explicativasResumen. El objetivo principal de este artículo es analizar el marco teórico que permite explicar los motivos por los cuales las entidades públicas y privadas divulgan información financiera, así como, las teorías aplicables a los estudios de los tipos de opinión emitidos en los dictámenes de auditoría. La existencia de una regulación normativa hace que tengan la obligación de publicar cierta información, aunque algunas entidades divulgan más de lo exigido por la normativa. Por tanto, siguiendo la investigación tradicional en la línea contable, realizamos una revisión de las teorías aplicables que explican la divulgación de información financiera tanto en el sector privado así como en el público. Iniciamos primero con analizar las teorías que se han aplicado al sector privado ya que de éstas se parte para ser aplicadas en el sector público.
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