Análisis, evaluación e implementación de documentos digitales requeridos para auditorías fiscales y financieras en Chiapas, México.

Thesis Subjects > Social Sciences Europe University of Atlantic > Teaching > Final Master Projects
Ibero-american International University > Teaching > Final Master Projects
Cerrado Español La auditoría se da a conocer aproximadamente en los siglos XIII y principios del siglo XIV, eso gracias a que se han encontrado evidencias de dichas revisiones en Reino Unido, por la Revolución Industrial. Las auditorías que se llevan a cabo son para obtener una visión amplia de la situación de la empresa, se realizan con personal experimentado y que cuenten con el conocimiento en áreas como fiscal y financieras. Las instituciones que empezaron a trabajar en el Norte de América fueron; American Institute of Accountants (Instituto Americano de Contadores), dando paso también, que en el año 1923 se constituyera uno de los organismos más grandes de contadores en México, el Instituto Mexicano de Contadores Públicos Titulados de México, conocido a partir de 1965 como Instituto Mexicano de Contadores Públicos (IMCP), y otros organismos encargados de realizar las auditorías y que proporcionaron las adecuaciones necesarias para las normas de auditoría. En el presente proyecto se da a conocer una propuesta de un sistema para minimizar el tiempo de las auditorías, implementando el uso y la aceptación de la documentación digital, el programa se encuentra bajo las leyes y normas que hay en México, dando paso a la interacción con los sistemas informáticos que se cuenta en el ambiente laboral. El objetivo principal del proyecto es el de implementar como requerimiento de auditorías fiscales y financieras la aceptación de la documentación digital en Chiapas, México; tratando de obtener opiniones de los auditores por medio de encuestas, diseñando para ellos una propuesta de un sistema informático como herramienta de apoyo para las auditorías fiscales y financieras para empresas pequeñas y medianas; evaluando y comparando los beneficios que esta trae. metadata Farrera López, Giovanna Jahzeel mail giovanna_jahzeel@hotmail.com (2022) Análisis, evaluación e implementación de documentos digitales requeridos para auditorías fiscales y financieras en Chiapas, México. Masters thesis, UNSPECIFIED.

Full text not available from this repository.

Abstract

La auditoría se da a conocer aproximadamente en los siglos XIII y principios del siglo XIV, eso gracias a que se han encontrado evidencias de dichas revisiones en Reino Unido, por la Revolución Industrial. Las auditorías que se llevan a cabo son para obtener una visión amplia de la situación de la empresa, se realizan con personal experimentado y que cuenten con el conocimiento en áreas como fiscal y financieras. Las instituciones que empezaron a trabajar en el Norte de América fueron; American Institute of Accountants (Instituto Americano de Contadores), dando paso también, que en el año 1923 se constituyera uno de los organismos más grandes de contadores en México, el Instituto Mexicano de Contadores Públicos Titulados de México, conocido a partir de 1965 como Instituto Mexicano de Contadores Públicos (IMCP), y otros organismos encargados de realizar las auditorías y que proporcionaron las adecuaciones necesarias para las normas de auditoría. En el presente proyecto se da a conocer una propuesta de un sistema para minimizar el tiempo de las auditorías, implementando el uso y la aceptación de la documentación digital, el programa se encuentra bajo las leyes y normas que hay en México, dando paso a la interacción con los sistemas informáticos que se cuenta en el ambiente laboral. El objetivo principal del proyecto es el de implementar como requerimiento de auditorías fiscales y financieras la aceptación de la documentación digital en Chiapas, México; tratando de obtener opiniones de los auditores por medio de encuestas, diseñando para ellos una propuesta de un sistema informático como herramienta de apoyo para las auditorías fiscales y financieras para empresas pequeñas y medianas; evaluando y comparando los beneficios que esta trae.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Herramienta de auditoría, Auditoría informática, Auditoría con programación aplicada en hoja de cálculo, Software para auditor fiscal, Sistema empresarial para auditor.
Subjects: Subjects > Social Sciences
Divisions: Europe University of Atlantic > Teaching > Final Master Projects
Ibero-american International University > Teaching > Final Master Projects
Date Deposited: 18 Oct 2023 23:30
Last Modified: 18 Oct 2023 23:30
URI: https://repositorio.uneatlantico.es/id/eprint/766

Actions (login required)

View Item View Item

<a class="ep_document_link" href="/10290/1/Influence%20of%20E-learning%20training%20on%20the%20acquisition%20of%20competences%20in%20basketball%20coaches%20in%20Cantabria.pdf"><img class="ep_doc_icon" alt="[img]" src="/10290/1.hassmallThumbnailVersion/Influence%20of%20E-learning%20training%20on%20the%20acquisition%20of%20competences%20in%20basketball%20coaches%20in%20Cantabria.pdf" border="0"/></a>

en

open

Influence of E-learning training on the acquisition of competences in basketball coaches in Cantabria

The main aim of this study was to analyse the influence of e-learning training on the acquisition of competences in basketball coaches in Cantabria. The current landscape of basketball coach training shows an increasing demand for innovative training models and emerging pedagogies, including e-learning-based methodologies. The study sample consisted of fifty students from these courses, all above 16 years of age (36 males, 14 females). Among them, 16% resided outside the autonomous community of Cantabria, 10% resided more than 50 km from the city of Santander, 36% between 10 and 50 km, 14% less than 10 km, and 24% resided within Santander city. Data were collected through a Google Forms survey distributed by the Cantabrian Basketball Federation to training course students. Participation was voluntary and anonymous. The survey, consisting of 56 questions, was validated by two sports and health doctors and two senior basketball coaches. The collected data were processed and analysed using Microsoft® Excel version 16.74, and the results were expressed in percentages. The analysis revealed that 24.60% of the students trained through the e-learning methodology considered themselves fully qualified as basketball coaches, contrasting with 10.98% of those trained via traditional face-to-face methodology. The results of the study provide insights into important characteristics that can be adjusted and improved within the investigated educational process. Moreover, the study concludes that e-learning training effectively qualifies basketball coaches in Cantabria.

Producción Científica

Josep Alemany Iturriaga mail josep.alemany@uneatlantico.es, Álvaro Velarde-Sotres mail alvaro.velarde@uneatlantico.es, Javier Jorge mail , Kamil Giglio mail ,

Alemany Iturriaga

en

close

Do ICT firms manage R&D differently? Firm-level and macroeconomic effects on corporate R&D investment: Empirical evidence from a multi-countries context

Technological firms invest in R&D looking for innovative solutions but assuming high costs and great (technological) uncertainty regarding final results and returns. Additionally, they face other problems related to R&D management. This empirical study tries to determine which of the factors favour or constrain the decision of these firms to engage in R&D. The analysis uses financial data of 14,619 ICT listed companies of 22 countries from 2003 to 2018. Additionally, macroeconomic data specific for the countries and the sector were used. For the analysis of dynamic panel data, a System-GMM method is used. Among the findings, we highlight that cash flow, contrary to the known theoretical models and empirical evidences, negatively impacts on R&D investment. Debt is neither the right source for R&D funding, as the effect is also negative. This suggests that ICT companies are forced to manage their R&D activities differently, relying more on other funding sources, taking advantage of growth opportunities and benefiting from a favourable macroeconomic environment in terms of growth and increased business sector spending on R&D. These results are similar in both sub-sectors and in all countries, both bank- and market based. The exception is firms with few growth opportunities and little debt.

Producción Científica

Inna Alexeeva-Alexeev mail inna.alexeeva@uneatlantico.es, Cristina Mazas Pérez-Oleag mail cristina.mazas@uneatlantico.es,

Alexeeva-Alexeev

<a href="/10845/1/pharmaceuticals-17-00236.pdf" class="ep_document_link"><img class="ep_doc_icon" alt="[img]" src="/10845/1.hassmallThumbnailVersion/pharmaceuticals-17-00236.pdf" border="0"/></a>

en

open

Isoflavones Effects on Vascular and Endothelial Outcomes: How Is the Gut Microbiota Involved?

Isoflavones are a group of (poly)phenols, also defined as phytoestrogens, with chemical structures comparable with estrogen, that exert weak estrogenic effects. These phytochemical compounds have been targeted for their proven antioxidant and protective effects. Recognizing the increasing prevalence of cardiovascular diseases (CVD), there is a growing interest in understanding the potential cardiovascular benefits associated with these phytochemical compounds. Gut microbiota may play a key role in mediating the effects of isoflavones on vascular and endothelial functions, as it is directly implicated in isoflavones metabolism. The findings from randomized clinical trials indicate that isoflavone supplementation may exert putative effects on vascular biomarkers among healthy individuals, but not among patients affected by cardiometabolic disorders. These results might be explained by the enzymatic transformation to which isoflavones are subjected by the gut microbiota, suggesting that a diverse composition of the microbiota may determine the diverse bioavailability of these compounds. Specifically, the conversion of isoflavones in equol—a microbiota-derived metabolite—seems to differ between individuals. Further studies are needed to clarify the intricate molecular mechanisms behind these contrasting results.

Producción Científica

Samuele Laudani mail , Justyna Godos mail , Giovanni Luca Romano mail , Lucia Gozzo mail , Federica Martina Di Domenico mail , Irma Dominguez Azpíroz mail irma.dominguez@unini.edu.mx, Raquel Martínez Díaz mail raquel.martinez@uneatlantico.es, Francesca Giampieri mail francesca.giampieri@uneatlantico.es, José L. Quiles mail jose.quiles@uneatlantico.es, Maurizio Battino mail maurizio.battino@uneatlantico.es, Filippo Drago mail , Fabio Galvano mail , Giuseppe Grosso mail ,

Laudani

<a class="ep_document_link" href="/11044/1/A_Detectability_Analysis_of_Retinitis_Pigmetosa_Using_Novel_SE-ResNet_Based_Deep_Learning_Model_and_Color_Fundus_Images.pdf"><img class="ep_doc_icon" alt="[img]" src="/11044/1.hassmallThumbnailVersion/A_Detectability_Analysis_of_Retinitis_Pigmetosa_Using_Novel_SE-ResNet_Based_Deep_Learning_Model_and_Color_Fundus_Images.pdf" border="0"/></a>

en

open

A Detectability Analysis of Retinitis Pigmetosa Using Novel SE-ResNet Based Deep Learning Model and Color Fundus Images

Retinitis pigmentosa (RP) is a group of genetic retinal disorders characterized by progressive vision loss, culminating in blindness. Identifying pigment signs (PS) linked with RP is crucial for monitoring and possibly slowing the disease’s degenerative course. However, the segmentation and detection of PS are challenging due to the difficulty of distinguishing between PS and blood vessels and the variability in size, shape, and color of PS. Recently, advances in deep learning techniques have shown impressive results in medical image analysis, especially in ophthalmology. This study presents an approach for classifying pigment marks in color fundus images of RP using a modified squeeze-and-excitation ResNet (SE-ResNet) architecture. This variant synergizes the efficiency of residual skip connections with the robust attention mechanism of the SE block to amplify feature representation. The SE-ResNet model was fine-tuned to determine the optimal layer configuration that balances performance metrics and computational costs. We trained the proposed model on the RIPS dataset, which comprises images from patients diagnosed at various RP stages. Experimental results confirm the efficacy of the proposed model in classifying different types of pigment signs associated with RP. The model yielded performance metrics, such as accuracy, sensitivity, specificity, and f-measure of 99.16%, 97.70%, 96.93%, 90.47%, 99.37%, 97.80%, 97.44%, and 90.60% on the testing set, based on GT1 & GT2 respectively. Given its performance, this model is an excellent candidate for integration into computer-aided diagnostic systems for RP, aiming to enhance patient care and vision-related healthcare services.

Producción Científica

Rubina Rashid mail , Waqar Aslam mail , Arif Mehmood mail , Debora L. Ramírez-Vargas mail debora.ramirez@unini.edu.mx, Isabel De La Torre Diez mail , Imran Ashraf mail ,

Rashid

<a class="ep_document_link" href="/11065/1/Deep_Learning_Approaches_for_Image_Captioning_Opportunities_Challenges_and_Future_Potential.pdf"><img class="ep_doc_icon" alt="[img]" src="/11065/1.hassmallThumbnailVersion/Deep_Learning_Approaches_for_Image_Captioning_Opportunities_Challenges_and_Future_Potential.pdf" border="0"/></a>

en

open

Deep Learning Approaches for Image Captioning: Opportunities, Challenges and Future Potential

Generative intelligence relies heavily on the integration of vision and language. Much of the research has focused on image captioning, which involves describing images with meaningful sentences. Typically, when generating sentences that describe the visual content, a language model and a vision encoder are commonly employed. Because of the incorporation of object areas, properties, multi-modal connections, attentive techniques, and early fusion approaches like bidirectional encoder representations from transformers (BERT), these components have experienced substantial advancements over the years. This research offers a reference to the body of literature, identifies emerging trends in an area that blends computer vision as well as natural language processing in order to maximize their complementary effects, and identifies the most significant technological improvements in architectures employed for image captioning. It also discusses various problem variants and open challenges. This comparison allows for an objective assessment of different techniques, architectures, and training strategies by identifying the most significant technical innovations, and offers valuable insights into the current landscape of image captioning research.

Producción Científica

Azhar Jamil mail , Saif Ur Rehman mail , Khalid Mahmood mail , Mónica Gracia Villar mail monica.gracia@uneatlantico.es, Thomas Prola mail thomas.prola@uneatlantico.es, Isabel De La Torre Diez mail , Md Abdus Samad mail , Imran Ashraf mail ,

Jamil