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Una obra totalmente práctica que desarrolla los conceptos contables fundamentales;la estructura del Plan General de Contabilidad (PGC) y el registro de los hechos contables;derivados de la actividad de la empresa.;En esta nueva edición se actualizan los contenidos a lo dispuesto en el Real Decreto 1/2021, de 12 de enero, por el que se modifican el Plan General de Contabilidad, el Plan General de Contabilidad de Pequeñas y Medianas Empresas, las Normas para la Formulación de Cuentas Anuales Consolidadas, y las normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos.;El presente manual de contabilidad es de gran utilidad tanto para los lectores que desean introducirse en el conocimiento y la aplicación de la técnica contable como para los que quieren profundizar o actualizarse en su aplicación en el ámbito de la empresa.;El libro permite realizar un estudio práctico e integrado de los conceptos contables a través de numerosos ejemplos resueltos. Con este objetivo se proponen gran cantidad de ejercicios prácticos cuya realización es fundamental para el aprendizaje de esta materia. Del mismo modo, el test final de cada unidad servirá para la autoevaluación de los conocimientos adquiridos en ella.En la primera parte se introduce al lector, de forma genérica, en los conceptos contables básicos con el empleo de las cuentas que propone el PGC. Así, puede ir familiarizándose con los criterios contables utilizados para registrar las operaciones que lleva a cabo la empresa a lo largo de un ejercicio económico en los correspondientes libros.;En la segunda parte se estudia la estructura del PGC y el registro de los hechos contables derivados de la actividad económica de las empresas, las operaciones de fin de ejercicio y la elaboración de las cuentas anuales.;Por último, se introduce al lector en la utilización de aplicaciones informáticas para el tratamiento de la información contable y se propone un completo ejercicio de simulación.;Además, el lector podrá descargarse, mediante un sencillo registro desde la pestaña de «Recursos previo registro» de la ficha web de la obra (en www.paraninfo.es), la Unidad 16, en la que se estudiará el proceso de constitución de las sociedades anónimas y su problemática contable.;En definitiva, este manual cubre la necesidad de conocimiento pormenorizado en los múltiples casos que en el día a día van surgiendo en la actividad económica de las empresas, desarrolla sobradamente los programas que demandan gran número de oposiciones relativas a la Administración y sirve de apoyo para el alumnado que desea realizar estudios universitarios. También es útil para ese colectivo de trabajadores que, por necesidades laborales, han de iniciarse en el estudio de esta materia o ampliar y actualizar sus conocimientos.;José Rey Pombo, profesor de Enseñanza Secundaria en la especialidad de Administración de Empresas y en los Ciclos Formativos de la familia profesional de Administración y Gestión desde hace más de 30 años, es autor de otros títulos de formación publicados por esta editorial.
(abridged and revised) This reference grammar offers intermediate and advanced students a reason ably comprehensive guide to the morphology and syntax of educated speech and plain prose in Spain and Latin America at the end of the twentieth century. Spanish is the main, usually the sole official language of twenty-one countries,} and it is set fair to overtake English by the year 2000 in numbers 2 of native speakers. This vast geographical and political diversity ensures that Spanish is a good deal less unified than French, German or even English, the latter more or less internationally standardized according to either American or British norms. Until the 1960s, the criteria of internationally correct Spanish were dictated by the Real Academia Espanola, but the prestige of this institution has now sunk so low that its most solemn decrees are hardly taken seriously - witness the fate of the spelling reforms listed in the Nuevas normas de prosodia y ortograjia, which were supposed to come into force in all Spanish-speaking countries in 1959 and, nearly forty years later, are still selectively ignored by publishers and literate persons everywhere. The fact is that in Spanish 'correctness' is nowadays decided, as it is in all living languages, by the consensus of native speakers; but consensus about linguistic usage is obviously difficult to achieve between more than twenty independent, widely scattered and sometimes mutually hostile countries. Peninsular Spanish is itself in flux.
The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.
This book is a timely insight into the internationalization of higher education institutions. The internationalization of higher education is a global phenomenon, but with substantial variation in how it is made operational in individual institutions. Comprehensive Internationalization focuses on desirable practices in institutions and their actual approaches to implement a more integrated, strategic, or comprehensive global engagement across their core missions: teaching, research, and service. Part I of the book investigates a wide range of issues governing the internationalization of institutions: Outlining the origins, meaning and evolution toward more strategic and comprehensive forms of internationalization; building an understanding of the meanings of comprehensive internationalization, as well as common aspirations, when linked to different types of institutions; understanding the rationales and motivations for internationalization and intended results; creating an institutional vision and culture to support comprehensive internationalization; and implementing key strategies for successful internationalization in terms of practical actions and programs and results, including identifying and ameliorating barriers, engaging organizational change, assessing outcomes, and obtaining resources. Part II of the book offers case stories from institutions across the globe which describe varying pathways toward more comprehensive internationalization. Institutions were chosen to reflect the diversity of higher education and approaches to internationalization. An analysis of the cases uncovers similarities and differences, as well as common lessons to be learned. With contributions from mainland Europe, Australia, the USA, the UK, Latin America, Singapore and South Africa, the global application of the book is unparalleled. Comprehensive Internationalization will be of vital interest to a wide variety of higher education institutional leaders and managers as they address the problems and solutions for institutional internationalization available to them in a rapidly changing educational world and a 21st Century global environment.
The 2010 edition of the Global Education Digest focuses on gender and education to mark the 15th anniversary of the Fourth World Conference on Women. Shortly after this landmark conference in 1995, the international community pledged to eliminate gender disparities at all levels of education by 2015 as part of the Millennium Development Goals (MDGs). As the official source of data to monitor advancement towards these goals, the UIS has released the Digest on the eve of the UN Millennium Summit (New York, 20-22 September) to present the latest available data to analyse national progress and pitfalls in offering every child and young person equal access to education regardless of their sex. According to the Digest, boys and girls in only 85 countries will have equal access to primary and secondary education by 2015, if present trends continue. Seventy-two countries are not likely to reach the goal - among which, 63 are far from reaching parity at the secondary level.
Representing the culmination of years of exhaustive research, it is the purpose of these conclusive volumes to keep alive the growing interest in Wesleyan studies for the entire Christian church. -- Amazon.com.