Download or read book Plan General de Contabilidad de peque as y medianas empresas 3 edici n 2017 written by , Instituto de Contabilidad y Auditoría de Cuentas and published by Ediciones Paraninfo, S.A.. This book was released on 2017-02-01 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: El Plan General de Contabilidad de Pequeñas y Medianas Empresas (PGC pymes) se aprobó por el Real Decreto 1515/2007, de 16 de noviembre, como desarrollo de la disposición final primera de la Ley 16/2007, de 4 de julio, de reforma y adaptación de la legislación mercantil en materia contable, para su armonización internacional con base en la normativa de la Unión Europea. Desde la entrada en vigor el 1 de enero de 2008 del PGC pymes, la mayoría de las empresas españolas pueden elaborar una información financiera comparable e interpretable en España, la Unión Europea y en todo el ámbito geográfico de aplicación de las NIIF, con lo que se consigue un alto nivel de internacionalización de las empresas, que facilita tanto el incremento de los intercambios comerciales como la facilidad de financiación de los nuevos proyectos de inversión. Este Plan de pymes constituye una norma complementaria al PGC, aunque debe utilizarse como cuerpo completo para todas aquellas empresas que - cumplan los requisitos establecidos en el artículo 2 de este texto. Las últimas y más relevantes novedades incorporadas por el Real Decreto 602/2016, de 2 de diciembre, al PGC pymes se pueden resumir en lo siguiente: - Para los ejercicios que se inicien a partir del 1 de enero de 2016, los límites de total activo, importe neto de la cifra de negocios y número de trabajadores, se igualan con los previstos para poder elaborar el modelo abreviado de balance y memoria. - Se suprime el carácter obligatorio del estado de cambios en el patrimonio neto, que pasa a ser voluntario. - Los activos intangibles pasan a ser considerados de vida útil definida. - Los activos intangibles cuya vida útil no pueda estimarse de manera fiable, se amortizarán, con carácter general, en un plazo de diez años. - Se simplifica el contenido de la memoria. Cabe resaltar la simplificación de la información sobre activos y pasivos financieros, fondos propios y situación fiscal. No obstante, se deberá recoger cualquier información sobre la situación fiscal que venga exigida por la norma tributaria. Esta edición incluye: - Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el texto del Plan General de Contabilidad de Pequeñas y Medianas Empresas, actualizado con las modificaciones del Real Decreto 1159/2010, de 17 de septiembre, y con las del Real Decreto 602/2016, de 2 de diciembre. - Texto del Plan General de Contabilidad de Pequeñas y Medianas Empresas. - Introducción, donde se explican las principales diferencias con el Plan General de Contabilidad. - Desplegable actualizado con el Cuadro de Cuentas y los Modelos de Cuentas Anuales de pymes.
Download or read book Migrating to Opportunity written by Mauro Testaverde and published by World Bank Publications. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acknowledgements -- Overview -- Workers in southeast Asia are on the move -- Migration in ASEAN -- The determinants of migration in ASEAN and the importance of labor mobility costs -- The impacts of migration in ASEAN -- Trade integration and labor mobility in the ASEAN economic community -- Migration policy in the ASEAN region -- Reducing migration costs in ASEAN -- List of figures
Download or read book Economy Business and Uncertainty New Ideas for a Euro Mediterranean Industrial Policy written by Jaime Gil-Lafuente and published by Springer. This book was released on 2018-10-13 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents original research articles addressing various aspects of economics, management and optimization. The topics discussed include economics, finance, marketing, resource allocation strategies, fuzzy logic, and network-based techniques for the analysis of economics, management and mathematical optimization. Combining the input of contributing professors and researchers from various Spanish, Italian and Latin American universities, the book will be of interest to students, researchers and practitioners, as well as members of the general public interested in the world of Economics and Management.
Download or read book Social and Solidarity Economy written by Peter Utting and published by Zed Books Ltd.. This book was released on 2015-04-09 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: As economic crises, growing inequality and climate change prompt a global debate on the meaning and trajectory of development, increasing attention is focusing on 'social and solidarity economy' as a distinctive approach to sustainable and rights-based development. While we are beginning to understand what social and solidarity economy is, what it promises and how it differs from 'business as usual', we know far less about whether it can really move beyond its fringe status in many countries and regions. Under what conditions can social and solidarity economy scale up and scale out - that is, expand in terms of the growth of social and solidarity economy organizations and enterprises, or spread horizontally within given territories? Bringing together leading researchers, blending theoretical and empirical analysis, and drawing on experiences and case studies from multiple countries and regions, this volume addresses these questions. In so doing, it aims to inform a broad constituency of development actors, including scholars, practitioners, activists and policy makers.
Download or read book Jan Hus written by Thomas A. Fudge and published by Bloomsbury Publishing. This book was released on 2017-01-27 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt: A century before Martin Luther and the Reformation, Jan Hus confronted the official Church and helped to change the face of medieval Europe. A key figure in the history of Europe and Christianity and a catalyst for religious reform and social revolution, Jan Hus was poised between tradition and innovation. Taking a stand against the perceived corruption of the Church, his continued defiance led to his excommunication and he was ultimately burned at the stake in 1415. What role did he play in shaping Medieval Europe? And what is his legacy for today? In this important and timely book Thomas A. Fudge explores Jan Hus, the man, his work and his legacy. Beginning his career at Prague University, this brilliant Bohemian preacher was soon catapulted by virtue of his radical and popular theology to the forefront of European affairs. This book fills a real gap in contemporary understanding of the medieval Church and offers an accessible and authoritative account of a most significant individual and his role in history. Jan Hus belongs to the pantheon of extraordinary figures from medieval religious history. His story is one of triumph and tragedy in a time of chaos and change.
Download or read book VOLUNTARY GUIDELINES ON NATIONAL FOREST MONITORING written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-06-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: National information needs on forests have grown considerably in recent years, evolving from forest area and growing stock information to key aspects of sustainable forest management, such as the role of forests in the conservation of biodiversity and the provision of other ecosystem services. More recently, information on changes in carbon stocks, socio-economic aspects including the contribution to livelihoods and poverty reduction, governance and broader land use issues has become critical for national planning.
Download or read book Artificial Intelligence Computer and Software Engineering Advances written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2021-04-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering
Download or read book Financial Sustainability in Public Administration written by Manuel Pedro Rodríguez Bolívar and published by Springer. This book was released on 2017-08-10 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability.
Download or read book Protected Area Governance and Management written by Graeme L. Worboys and published by ANU Press. This book was released on 2015-04-08 with total page 993 pages. Available in PDF, EPUB and Kindle. Book excerpt: Protected Area Governance and Management presents a compendium of original text, case studies and examples from across the world, by drawing on the literature, and on the knowledge and experience of those involved in protected areas. The book synthesises current knowledge and cutting-edge thinking from the diverse branches of practice and learning relevant to protected area governance and management. It is intended as an investment in the skills and competencies of people and consequently, the effective governance and management of protected areas for which they are responsible, now and into the future. The global success of the protected area concept lies in its shared vision to protect natural and cultural heritage for the long term, and organisations such as International Union for the Conservation of Nature are a unifying force in this regard. Nonetheless, protected areas are a socio-political phenomenon and the ways that nations understand, govern and manage them is always open to contest and debate. The book aims to enlighten, educate and above all to challenge readers to think deeply about protected areas—their future and their past, as well as their present. The book has been compiled by 169 authors and deals with all aspects of protected area governance and management. It provides information to support capacity development training of protected area field officers, managers in charge and executive level managers.
Download or read book Biodiversity and Tourism written by German Federal Agency for Nature Conservation and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is in the best interest of all concerned that tourism become sustainable and environmentally compatible. This need for "sustainable development" is and more by the responsible parties. Moreover, in the being recognised more search for solution strategies the realisation is gaining ground that tourism must be viewed as a worldwide phenomenon whose development must be co-ordinated in a co-operative effort spanning regions and continents. That the preservation of biological diversity also requires global co operation has been confirmed by over 170 countries which have already acceded to the "Convention on Biological Diversity". It is thus an important task to provide the foundations for joint action. Germany, one of the largest source countries of international tourism, must feel particularly obligated in this regard. The report published here is the result of a research project com missioned by the German Federal Agency for Nature Conservation. The study pursued and examined the thesis that the Convention on Biological Diversity be used as a central instrument for arriving at international principles and regulations for combining nature conservation and tourism which could lead to a sustainable development of tourism. To further the discussion, the authors brought the study to a logical conclusion by working out a proposal for a "tourism protocol" additional to the existing Convention on Biodiversity. Such a protocol additional to the Convention would entail the stipulation of internationally binding implementation and regulations for achieving sustainable tourism.
Download or read book Transforming Economies written by José Manuel Salazar-Xirinachs and published by . This book was released on 2014-05-05 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps connect the dots between economic theory, the role of capabilities, the lessons from history and the practical challenges of design and implementation of industrial policies. In so doing it provides an excellent policy roadmap for anyone interested in the challenge of promoting catch-up growth and productive transformation.
Download or read book Plan General de Contabilidad y Plan General de Contabilidad de Peque as y Medianas Empresas written by Vicente Serra Salvador and published by . This book was released on 2008 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strategic Management written by Fred R. David and published by Prentice Hall. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: KEY BENFIT:David's Strategic Managementoffers a skills-oriented, practitioner perspective that has been updated with modern cases to reflect current research and strategy. This text covers strategy formulation issues such as business ethics, global vs. domestic operations, vision/mission, matrix analysis, partnering, joint venturing, competitive analysis, and includes a brand new cohesion case on the Walt Disney Company. For management professionals, small business owners and others involved in business.
Download or read book Improving Financial Literacy Analysis of Issues and Policies written by OECD and published by OECD Publishing. This book was released on 2005-11-10 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the different types of financial education programmes currently available in OECD countries, evaluates their effectiveness, and makes suggestions to improve them.
Download or read book Handbook of Migration and Globalisation written by Anna Triandafyllidou and published by Edward Elgar Publishing. This book was released on 2018-02-23 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores the multifaceted linkages between two of the most important socioeconomic phenomena of our time: globalisation and migration. Both are on the rise, increasing in size and scope worldwide, and this Handbook offers the necessary background knowledge and tools to understand how population flows shape, and are shaped by, economic and cultural globalisation.
Download or read book Sticky Feet written by Claire H. Hollweg and published by World Bank Publications. This book was released on 2014-07-03 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report quantifies labor mobility costs in developing countries and simulates the implied adjustment paths of employment and wages following a change in trade policy. High mobility costs are shown to reduce the potential gains to trade reform.
