Documentos de Académico
Documentos de Profesional
Documentos de Cultura
2017
Lectura 1
Practicing Ethical Practices
In 2002, a series of business scandals came to dominate the news. Senior managers at
Arthur Andersen, WorldCom, Adelphia Communications, and Imclone Systems faced
criminal charges brought by the U.S. Justice Department. Executives at AOL, Computer
Associates, Enron, Global Crossing, and Qwest were under criminal investigation. The
charges involved securities fraud, insider trading and other illegal transactions, and
obstruction of justice as well as improper accounting procedures.
As a result of these and other cases, investors came to distrust the sales and profit figures
that many companies were issuing because of so-called aggressive accounting practices.
Today’s competitiveness and the drive for profits have been blamed for an upswing in bad
behavior in business. However, dishonesty and greed have been around as long as business
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itself—longer, in fact. Although the vast majority of businesspeople are honest, managers
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This is true for three reasons: First, managers, especially senior managers, hold a position
of trust as stewards of the company for the stockholders, employees, customers, and
community. Second, managers have the most opportunity to enrich themselves at the
expense of the stockholders, employees, customers, and community. Third, managers set
the standard for the entire company. If they are fudging their numbers, how can they expect
honest numbers from their subordinates?
Summary
In 2002, a series of business scandals came to dominate the news. The charges
involved securities fraud, insider trading and other illegal transactions, and
obstruction of justice as well as improper accounting procedures. As a result,
investors came to distrust the sales and profit figures that many companies were
issuing. Today’s competitiveness and the drive for profits have been blamed for an
upswing in bad behavior in business. Consequently, managers in particular must
engage in and tolerate only completely ethical practices. This is true for three
reasons: First, managers, hold a position of trust. Second, managers have the
most opportunity to enrich themselves. Third and last, managers set the standard
for the entire company.
Lectura 2
Two common bookkeeping systems used by businesses and other organizations are the single-entry
bookkeeping system and the double-entry bookkeeping system. Single-entry bookkeeping uses only
income and expense accounts, recorded primarily in a revenue and expense journal. Single-entry
bookkeeping is adequate for many small businesses. Double-entry bookkeeping requires posting
(recording) each transaction twice, using debits and credits.
Single-entry system
The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a
checking account register but allocates the income and expenses to various income and expense
accounts. Separate account records are maintained for petty cash, accounts payable and receivable,
and other relevant transactions such as inventory and travel expenses. These days, single entry
bookkeeping can be done with DIY bookkeeping software to speed up manual calculations.
Double-entry system
A double-entry bookkeeping system is a set of rules for recording financial information in a
financial accounting system in which every transaction or event changes at least two different
nominal ledger accounts.
ABSTRACT
Escribir un buen abstract siempre ha sido muy importante. Sin embargo, ahora
cobra mayor trascendencia, debido al crecimiento de las publicaciones en línea,
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lector para que con precisión, logre ampliar la información del escrito, con vínculos
relacionados en la red para ganar información correlacionada. Con el diluvio de
información actual, muchos ejecutivos e intelectuales, no tiene tiempo sino para
abordar los abstracts de las publicaciones.
For some Industrial Projects Consulting Enterprise, the information, the handling of this and the
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use of new technologies is not the attention center, and that is the reason why the measure have
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a tendency to be inadequate in most of the cases because of a dissociation between strategic plan
an IS/TI exist. The aim of this investigation is to design a strategic plan that permits an adequate
Inglés II
2017
measure and use of the information system and technologies on this type of enterprise, the
pursuit with this is a maintenance competitive advantage and adequate to the environment. To
development this study was necessary establish a projective investigation with a modality of
feasible project, supported in descriptive and camp, with a not descriptive experimental
transactional design. The population was composed for 75 people, to this was applied a
questionnaire of 50 questions based on a licker's scale with a validity by a discrimity test
supported by the judgment of 6 expert, and a reliability obtained by split halves method of 0,80.
From the questionnaire was taken as result that even de effort to integrate the strategic plans
with the measure IS/IT plans, it's important reinforce the cohesion between they maybe using
some king of instrument. Finally after the discuss of result design was designed a strategic plan
based on the methodologies proposes by David (1.994) and Serna (2.000) where the principal
scope is the establish of a vision and mission that include the information and the technology for
this handling as one of the principals value as its well the use of strategies that conduce to the
consecution of the mission based on the same presupposed.
The present study was intended to determine the viability of an application of a model of decision
making for the financing of industrial projects for carboniferous companies of the national power
sector. The type of study used was applied, descriptive of field and prospective. The design was
nonexperimental, descriptive and transectional. The population was composed of 5 coal
companies, selecting managers of Finances. A sampling was made to include 10 managers from
the largest companies, specifically Carbozulia, Carbones del Guasare and Carbones de la Guajira. A
questionnaire validated by expert judges and with a reliability of 0.98 was used. The results
indicated that the Carbonifera company counts on a favorable balance between costs and
benefits, that technology and personel are specialized in this area and are able to implement the
decision model. Technology and psycho-social parameters determine that the application of the
model has economic viability. Also, certain administrative and legal procedures are required to
accomplish the results.
E.g.: The project was under a critical paradigm, with an action oriented approach.
The investigation was of descriptive type, with a non-experimental, descriptive,
transactional design.
Población
The main population is/was formed/integrated/composed by
The population is distributed in two groups
A population census was carried out throwing a result of …
A sample of the population was calculated
E.g.: The population of this research is distributed in two groups, the first is
composed by one hundred and seventy (170) students of XXX University, and the
second is integrated by five (5) members of the directive board.
Instrumento
A questionnaire/dossier/test/poll/(formal/informal)interview of XX
items/questions was designed to explore/ collect / gather information /data
An instrument with thirty-five closed/open items was used to explore/ collect /
gather information /data
A multi-selection/dictomic response test/questionnaire was applied to the
population/sample
E.g.: A test composed by thirty five (35) closed items was designed to gather
information
Validez y confiabilidad
The validity of the instrument was performed/carried out/ achieved
using/through a (7) expert judgment.
The validity of the instrument was obtained through a content validation process/
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E.g.: The validity of the instrument was performed using (7) expert. The reliability of
the instrument was applied to a pilot (40) subjects with similar characteristics to the
population. To calculate the reliability the Cronbach's alpha was used, which
yielded (0.85) for high reliability
Resultados /Conclusiones
The results show that ….
As can be seen, the figures demonstrate that
The outcome indicate / show / point out that
It was concluded / demonstrated / assumed
E.g.: The results show that top-performing companies use risks management
practices.
Recomendaciones
It is recommended / suggested that
A …… is recommended / suggested
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