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Actualidad Contable Faces
Revista Activa *
ISSN: 1316-8533 ISSN electrónico: 2244-8772
Semestral
Administración y Contabilidad
Universidad de los Andes
Venezuela

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La versión estable de Redalyc 3.0 se libera en febrero de 2017. En la actualidad, se muestran los resultados de la marcación de artículos científicos mediante la herramienta gratuita Marcalyc, liberada en su primera versión el 1ro de septiembre de 2016 y que está pensada como un elemento central en la construcción y consolidación de un modelo de AA sustentable para Iberoamérica.
Germán Rodríguez
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en: The purpose of this paper is to expand the knowledge we have about the costing operations, presenting its application in a hypothetical case that illustrate product costing in a processing polyethylene, as previous step to the determination of fair prices considered in the Organic Law of Fair Prices. The paper shows that in the plastics industry, as well as for other economic sectors that produce hybrid scenarios, costing operations can be an important methodology for the recognition, analysis and control of the cost structure of the products they make and sold, depending on users of cost information.>>>
Galia B. Chacón P.
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en: It is a fact that the university has been impacted by the overwhelming flow of information / data in the network: the student and university research in general, is no stranger to these new challenges. Against this background, Plagiarism and fictitious authorship as unethical conduct produced during university activities have an impact on intellectual property rights, are the issues addressed in this study includes the review and analysis of existing research on the problem of plagiarism occurred in the university, then relate it to the content of copyright and certain limitations on the exercise of economic rights, to finally define plagiarism and fictitious authorship as anti-university practice.>>>
María I. De Jesús G.
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en: The Centroccidental Cardiovascular Association (ASCARDIO) as entrepreneurial organization, is a model of intrapreneurship, with internal innovative experiences. Human capital has been the key to the success. The mayor objective of this study is to identify human capital characteristics that allow intrapreneurship in ASCARDIO. The study has a quantitative and qualitative design, with a descriptive field. A questionnaire was used to collect the information, among some semi-structured interviews. Some identified features include entrepreneurship, creative vision, persistence, the ability to organize teams, the need for achievement, risk tolerance and proactivity of the leaders.>>>
Graciela Delgado R.
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Raquel M. Barrios
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Pérez G. Milagros
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en: The main hipothesis of this paper sugests that the current oil policy of the Venezuelan oil policy regime (1999-2016) rests on a false assumption: that the old rentier excepcionalism remains. The government has not understood that the nature of OPEC changed with nationalizations. That is, it has not noticed that this meant the end of the rentier exceptionalism. This misperception would explain the reasons why the government makes unsuccessful attempts to restore the obsolete rentier model. The first section of the paper describes how OPEC reached its exceptional success and also defines the mechanism that characterized it. In the second section the paper presents the macroeconomic consequences that individualized OPEC success. Next, the two most important theoretical interpretations that explain the success of OPEC will be presented: the application of the Marxist theory of oil income and the Morris A. Adelman’s. In the fourth section the interpretation of the development of OPEC will be discussed from the view of the theory of rent. In the fifth section the impact of nationalization in relation to the rentier exceptionalism will be analyzed. Finally, the new restoration of the old rentier exceptionalism by the government of Venezuelan ruling from the government of Hugo Chavez will be presented.>>>
Fabio Maldonado-Veloza
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en: The International Financial Reporting Standards (2012) includes the presentation on each reporting date of a complete set of financial statements. The digits presented in the financial statements are the product of estimates and judgments. This paper focuses on propose the inclusion of financial statements, made from diffuse logic methodologies, in the complete set of financial statements in accordance with IFRS (2012). The study is a part of a qualitative approach, limited to the documentary mode. The work highlights that the fundamentals of the proposal are extracted from statements described in the Conceptual Framework for Financial Information (2012).>>>
Sandra P. Perea M.
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Heiberg A. Castellanos S.
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Yosman J. Valderrama B.
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