Download or read book Trust and Records in an Open Digital Environment written by Hrvoje Stančić and published by Routledge. This book was released on 2020-12-30 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trust and Records in an Open Digital Environment explores issues that arise when digital records are entrusted to the cloud and will help professionals to make informed choices in the context of a rapidly changing digital economy. Showing that records need to ensure public trust, especially in the era of alternative truths, this volume argues that reliable resources, which are openly accessible from governmental institutions, e-services, archival institutions, digital repositories, and cloud-based digital archives, are the key to an open digital environment. The book also demonstrates that current established practices need to be reviewed and amended to include the networked nature of the cloud-based records, to investigate the role of new players, like cloud service providers (CSP), and assess the potential for implementing new, disruptive technologies like blockchain. Stančić and the contributors address these challenges by taking three themes – state, citizens, and documentary form – and discussing their interaction in the context of open government, open access, recordkeeping, and digital preservation. Exploring what is needed to enable the establishment of an open digital environment, Trust and Records in an Open Digital Environment should be essential reading for data, information, document, and records management professionals. It will also be a key text for archivists, librarians, professors, and students working in the information sciences and other related fields.

Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS

Download or read book Information Systems written by Marinos Themistocleous and published by Springer Nature. This book was released on 2020-11-20 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings papers from the 17th European, Mediterranean, and Middle Eastern Conference on Information Systems, EMCIS 2020, held in Dubai, UAE, in November 2020. Due to the COVID-19 pandemic the conference took place virtually. EMCIS focuses on approaches that facilitate the identification of innovative research of significant relevance to the Information Systems discipline following sound research methodologies that lead to results of measurable impact. The 56 papers presented in this volume were carefully reviewed and selected from a total of 161 submissions to the main conference. They are grouped in section on Big Data and Analytics, Blockchain Technology and Applications, Digital Government, Digital Services and Social Media, Emerging Computing Technologies and Trends for Business Process Management, Enterprise Systems, Healthcare Information Systems, Information Systems Security and Information Privacy Protection, Innovative Research Projects, Management and Organisational Issues in Information Systems.

Download or read book Advances in Emerging Trends and Technologies written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2019-10-12 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the 1st International Conference on Advances in Emerging Trends and Technologies (ICAETT 2019), held in Quito, Ecuador, on 29–31 May 2019, jointly organized by Universidad Tecnológica Israel, Universidad Técnica del Norte, and Instituto Tecnológico Superior Rumiñahui, and supported by SNOTRA. ICAETT 2019 brought together top researchers and practitioners working in different domains of computer science to share their expertise and to discuss future developments and potential collaborations. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Technology Trends Electronics Intelligent Systems Machine Vision Communication Security e-Learning e-Business e-Government and e-Participation

Download or read book Spain Business and Investment Opportunities Yearbook Volume 1 Strategic and Practical Information written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Spain Business and Investment Opportunities Yearbook

Download or read book Management Information Systems written by Kenneth C. Laudon and published by Pearson Educación. This book was released on 2004 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Information Systems provides comprehensive and integrative coverage of essential new technologies, information system applications, and their impact on business models and managerial decision-making in an exciting and interactive manner. The twelfth edition focuses on the major changes that have been made in information technology over the past two years, and includes new opening, closing, and Interactive Session cases.

Download or read book Better Regulation in Europe Spain 2010 written by OECD and published by OECD Publishing. This book was released on 2010-10-01 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report maps and analyses the core issues which together make up effective regulatory management for Spain, laying down a framework of what should be driving regulatory policy and reform in the future.

Download or read book Mexican American Review written by and published by . This book was released on 1974 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Smart Cities and Smart Spaces Concepts Methodologies Tools and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2018-09-07 with total page 1742 pages. Available in PDF, EPUB and Kindle. Book excerpt: As populations have continued to grow and expand, many people have made their homes in cities around the globe. With this increase in city living, it is becoming vital to create intelligent urban environments that efficiently support this growth and simultaneously provide friendly and progressive environments to both businesses and citizens alike. Smart Cities and Smart Spaces: Concepts, Methodologies, Tools, and Applications is an innovative reference source that discusses social, economic, and environmental issues surrounding the evolution of smart cities. Highlighting a range of topics such as smart destinations, urban planning, and intelligent communities, this multi-volume book is designed for engineers, architects, facility managers, policymakers, academicians, and researchers interested in expanding their knowledge on the emerging trends and topics involving smart cities.

Download or read book Human Computer Interaction written by Pablo H. Ruiz and published by Springer Nature. This book was released on 2021-12-02 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the thoroughly refereed proceedings of the 7th Iberoamerican Workshop on Human-Computer Interaction, HCI-Collab 2021, held in Sao Paulo, Brazil, in September 2021.* The 15 full and 4 short papers presented in this volume were carefully reviewed and selected from 68 submissions. The papers deal with topics such as emotional interfaces, usability, video games, computational thinking, collaborative systems, IoT, software engineering, ICT in education, augmented and mixed virtual reality for education, gamification, emotional Interfaces, adaptive instruction systems, accessibility, use of video games in education, artificial Intelligence in HCI, among others. *The workshop was held virtually due to the COVID-19 pandemic.

Download or read book Systems Software and Services Process Improvement written by Alastair Walker and published by Springer Nature. This book was released on 2019-09-09 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume constitutes the refereed proceedings of the 26th European Conference on Systems, Software and Services Process Improvement, EuroSPI conference, held in Edinburgh, Scotland, in September 2019. The 18 revised full papers presented were carefully reviewed and selected from 28 submissions. They are organized in topical sections: Visionary Papers, SPI and Safety and Security, SPI and Assessments, SPI and Future Qualification & Team Performance, and SPI Manifesto and Culture. The selected workshop papers are also presented and organized in following topical sections: GamifySPI, Digitalisation of Industry, Infrastructure and E-Mobility. -Best Practices in Implementing Traceability. -Good and Bad Practices in Improvement. -Functional Safety and Cybersecurity. -Experiences with Agile and Lean. -Standards and Assessment Models. -Team Skills and Diversity Strategies. -Recent Innovations.

Download or read book Directory of Electronic Journals Newsletters and Academic Discussion Lists written by and published by Association of Research Libr. This book was released on 1994 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Developing a Harmonized Information and Communication Law in Europe written by Elda Brogi and published by . This book was released on 2005 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book E Procurement Management for Successful Electronic Government Systems written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2012-09-30 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: As governments search for the best ways to restyle their services, the E-Government field continues to attract interest from public administrators, politicians, academics, and citizens. As a result, new topics such as e-procurement have become core factors in public sector development by providing way to better serve citizens and businesses in our digital economy. E-Procurement Management for Successful Electronic Government Systemsenhances the understanding and collaboration in e-government and the role of information technologies in supporting the development of improved services for citizens. By analyzing recent developments in theory and practices as well as providing fresh ideas and research, this reference source aims to bridge the gap between academia, industry, and government.

Download or read book Operational Expert System Applications in Mexico written by Francisco J. Cantu-Ortiz and published by . This book was released on 1991 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Interactive Robotics Legal Ethical Social and Economic Aspects written by María Amparo Grau Ruiz and published by Springer Nature. This book was released on 2022-05-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reports on cutting-edge legal, ethical, social and economic issues relating to robotics and automation, human-machine interaction and artificial intelligence, in different application areas. It discusses important problems such as robotic taxation, social inequality, protection of neuro-human and children rights, among others. It describes current advances and challenges in robotic regulation and governance, as well as findings relating to sustainability of robotic industries, thus filling an important gap in the robotic and AI literature. Chapters consists of revised and extended contributions to the workshop session “Debate on legal, ethical & socio-economic aspects of interactive robotics” of INBOTS 2021, held virtually on May 18-20, 2021.

Download or read book Principles of Operations Management written by Jay H. Heizer and published by Pearson Educación. This book was released on 2004 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this textbook, Heizer (business administration, Texas Lutheran U.) and Render (operations management, Rollins College) provide a broad introduction to the field of operations management. A sampling of topics includes operations strategy for competitive advantage, forecasting, design of goods and services, human resources, e- commerce, project management, inventory management, and maintenance. The CD-ROM contains video case studies, lecture notes, Excel OM and Extend software, and additional practice problems. Annotation copyrighted by Book News Inc., Portland, OR