El autor de la presente obra, ha desarrollado una línea profesional que quiere compartir con las personas que se interesen profesionalmente o académicamente en el desarrollo, comprensión y aplicación de las Normas Internacionales de Información Financiera. La obra considera un apartado innovador, al presentar una comprensión por parte de los usuarios de la información contable, de cómo proceder correctamente ante la clasificación de la información de la empresa, para no afectar desde la aplicación de las NIIF en la razonabilidad de los estados financieros y estos sean un reflejo real de la posición de la empresa ante los usuarios de sus estados financieros.

Presenta información esencial en el proceso de implementación de los Sistemas de Información Contable, SIC, para desarrollar los reportes necesarios de la contabilidad. EL libro está enmarcado en la normatividad internacional que propuso la integración de los reportes estandarizados para los usuarios acreedores, prestamistas e inversionistas actuales y potenciales, en el marco de la regulación de los estándares internacionales de información financiera, IFRS. Esta normatividad debe ser incluida en SIC, volviendo más robusto el proceso contable. El SIC debe desarrollar reportes a diferentes usuarios, tornándolo un sistema multiusuario. Esto podría afectar el nivel de uniformidad, confiabilidad y utilidad de la información, si no se realiza de manera ordenada, por lo que se propone hacerlo bajo un proyecto donde se instaure un documento maestro del proceso, reconocido como manual de procedimiento contable, regido por el gobierno corporativo institucional, que determine las políticas, bases y procedimientos a seguir para el cumplimiento de los diferentes informes y de la regulación local. Esta es una línea de acción práctica y conceptual, que brinda unas consideraciones apreciables de los resultados obtenidos en los procesos de implementación e investigación académica.

"Several interdisciplinary studies highlight imperfect information as a possible explanation of skill mismatches, which in turn has implications for unemployment and informality rates. Despite information failures and their consequences, countries like Colombia (where informality and unemployment rates are high) lack a proper labour market information system to identify skill mismatches and employer skill requirements. One reason for this absence is the cost of collecting labour market data. Recently, the potential use of online job portals as a source of labour market information has gained the attention of researchers and policymakers, since these portals can provide quick and relatively low-cost data collection. As such, these portals could be of use for Colombia. However, debates continue about the efficacy of this use, particularly concerning the robustness of the collected data. This book implements a novel mixed-methods approach (such as web scraping, text mining, machine learning, etc.) to investigate to what extent a web-based model of skill mismatches can be developed for Colombia. The main contribution of this book is demonstrating that, with the proper techniques, job portals can be a robust source of labour market information. In doing so, it also contributes to current knowledge by developing a conceptual and methodological approach to identify skills, occupations, and skill mismatches using online job advertisements, which would otherwise be too complex to be collected and analysed via other means. By applying this novel methodology, this study provides new empirical data on the extent and nature of skill mismatches in Colombia for a considerable set of non-agricultural occupations in the urban and formal economy. Moreover, this information can be used as a complement to household surveys to monitor potential skill shortages. Thus, the findings are useful for policymakers, statisticians, and education and training providers, among others."

Weld symbols on drawings was originally published in 1982 based on BS 499 (British Standards Institution 1980), ISO 2553 (International Standards Organisation 1979) and ANSI/AWS A2.4 (American Welding Society-1979) standards. These standards have been through numerous revisions over the last few years; and the current standards are ISO 2553 1992, BSEN 22553 1995, and ANSI/AWS A2.4 1998. The American system of symbolisation is currently used by approximately half of the world's industry. Most of the rest of the world use ISO. The British system was standardised in 1933 and the latest of five revisions was published in 1995 as BSEN 22553, which is identical to ISO 2553. For many years an ISO committee has been working on combining ISO and AWS to create a combined worldwide standard, but while discussions continue this could take many years to achieve.This contemporary book provides an up-to-date review on the application of ISO and AWS standards and a comparison between them. Many thousands of engineering drawings are currently in use, which have symbols and methods of representation from superseded standards. The current European and ISO standards and the American standard are substantially similar, but the ANSI/AWS standard includes some additional symbols and also symbols for non-destructive testing. Although symbols in the different standards are similar, the arrows showing locations of welds are different, these important differences are explained. ISO contains limited information on brazed or soldered joints these are covered in ANSI/AWS. Some examples of the application of welding symbols are also included. - Important differences of welding symbols for different standards are explained - Provides up to date information on the ISO and AWS standards and their comparison - Contains examples of the application of welded symbols

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

Microscopy, which has served as a fundamental scientific technique for centuries, remains an invaluable tool in chemistry, biology, healthcare, and forensics. Increasingly, it is being integrated into modern chemical instrumentation and is of value as a powerful analytical tool across many scientific disciplines. Designed to serve as a primary reso

This book is the first comprehensive monograph on the Function Theory of Lexicography, which originated at the Aarhus School of Business (Aarhus University). Function Theory considers dictionaries to be tools that are constructed for assisting specific users with punctual needs in specific usage situations, e.g. communicative-oriented situations and cognitive-oriented situations. The book's main focus is on defending the independent academic status of lexicography and its corollary: The process of designing, compiling and updating (specialised) online dictionaries needs a theoretical framework that addresses general and specific aspects. The former are common to all types of information tools, the latter are mainly dependent on the media for which the information tool is constructed and their specific target users. This books offers both aspects and moves from the highest level of abstraction to very detailed aspects of lexicographic work, e.g. how to convert an originally-conceived polyfunctional online dictionary into several monofunctional usage-based ones. The book illustrates that the theory and the methodology currently used by advocates of the Function Theory of Lexicography offers better results than other approaches and therefore makes its case for proposing the Function Theory for terminological/terminographical work.