bluuebunny/crossref_metadata_2025 huggingface dataset:
Predicting The Financial Failure Of Retail Companies In The United States
Authors: Hilston Keener Mary
Published: February 2016

Predicting the financial failure of companies using financial ratios is a topic that has been explored in various ways for many years, and the current economic climate suggests that these models may still be more useful than ever. Various financial ratios and bankruptcy prediction methods have been used in order to try to find the most accurate prediction model possible. With historically successful retailers, like Sears, Kmart and JCPenney, struggling in recent years, predicting the future of retailers has become even more important.Therefore, this paper focuses specifically on the application of a failure prediction model to companies from the retail industry. Logistic regressions are used in this study in order to attempt to predict which companies are likely to fail. The sample for this study includes publicly traded United States companies from the retail industry, and data is collected from the COMPUSTAT database for the period from 2005-2012. Based on prior studies, the author hypothesizes that companies are most likely to fail if they are unprofitable, highly leveraged, and having cash flow problems. As expected, the results demonstrate that smaller retail companies with fewer employees are more likely to fail. The results also provide strong evidence that firms with lower cash to current liability ratios, lower cash flow margins, and higher debt to equity ratios are more likely to file for bankruptcy.
Social Media Marketing Effects On Corporate Social Responsibility
Authors: Curley Christina B. , Abgrab Noormohamed Nadia
Published: February 2016

Todays customers are marketing representatives, product designers, intimate and privileged friends of the company, and de facto managers sitting in at a corporate retreat; they are major stakeholders who bring the concept of corporate social responsibility to the forefront. Since sustainability, connection with community and serving society are expectations consumers require from companies from which they buy, work, and invest; companies must continually look for innovative methods to communicate their alignment of socially responsible policies into their strategic plan. While such concepts are rooted in a collaborative mission, social media marketing is a natural platform for cultivating and instilling such corporate messages.
Corporate Revenue Miscalculations & The Impact On Stakeholders
Authors: Cascini Karen T. , DelFavero Alan , Bezner Ryan
Published: February 2016

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems exist. However, key differences between GAAP and IFRS may cease to exist in upcoming years due to the Financial Accounting Standards Boards (FASBs) and the International Accounting Standards Boards (IASBs) joint effort to converge the two systems. Throughout this paper, examples of revenue miscalculations will be presented as well any penalties levied by the U.S. Securities & Exchange Commission against implicated corporations. Accordingly, the impact that revenue blunders have on shareholder wealth will be examined. Finally, the authors will present recommendations for mitigating revenue errors in the future.
Human Asset Accounting And Measurement: Moving Forward
Authors: Stanko Brian B. , Zeller Thomas L. , Melena Matthew F.
Published: February 2016

Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved. Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full. Additionally, strict financial reporting regulations would require an accurate and uniform method of accounting for human capital in order to give much relevance to the data collected. Despite its complex nature, the field of human asset accounting continues to gain momentum and is headed in the right direction. The development of a universal method of accounting for human capital would provide a much more exact valuation of organizations and have deep benefits for owners, managers, investors, accountants, and human resource employees. This paper examines the history of human asset accounting and its feasibility in current financial reporting environments. Additionally, it demonstrates the importance of human asset accounting, different approaches toward human asset accounting, and how beneficial an accurate method could prove to be in financial reporting. Finally, the paper recommends that, as a precursor to measurement, the development of general quantitative and qualitative human capital disclosures, with real company examples, be included in a companys sustainability reporting.
Marital Status, Religiosity, And Experience As A Predictor Of Ethical Awareness Among Accounting Professionals
Authors: Gorjidooz Javad , Greenman Cindy
Published: February 2016

Many corporations and their accountants have taken ethics for granted. This oversight has led to the closing of companies such as Enron and WorldCom. Accountants are placed in positions of having to render ethical decisions daily, and when they lose sight of ethical values, the dissolution of corporations can occur. The goal in this quantitative research is to investigate the relationship between the independent variables of marital status, religiosity, and years of work experience and the dependent variable of ethical decision-making. Eighty-three members of the Michigan Association of Certified Public Accountants (MACPA) completed an internet-delivered survey on ethical dilemmas. Because they were contacted through the MACPA weekly E-newsletter, the respondents were those members who chose to accept the weekly electronic newsletter and who read it. The 83 participant responses were saved within Survey Monkey and extracted by the authors. A nonparametric Kruskal-Wallis test examined differences in mean rank order of ethical decision-making scores among the marital status groupings and revealed no significant differences in mean ranks (?2 (4, N=83) = 3.810, p = .432) or among the years of work experience (?2 (5, N = 83) = 7.768, p = .170). Based on results of the tests, the hypothesis that there is no relationship between ethical decision-making and marital status and between ethical decision-making and years of work experience cannot be rejected. A Spearman correlation analysis revealed no significant association (rho = -0.084, p = 0.226, n = 83) between ethical decision-making and religiosity. Based on the results of these and related tests, the hypothesis that there is no relationship between ethical decision-making and religiosity could not be rejected. The results from this study have added to the limited literature on ethical decision-making and three variables of marital status, religiosity, and years of work experience. The authors recommendation for future research is to conduct studies within different professional organizations and with additional variables including gender, sexual orientation, age, and self-assessments. Also, given the small response size of this study, a larger, more representative sample size would give the study more credibility.
Small Business Survival Index Traction And Movement In Rankings Of States (2000-2013)
Authors: Shukla P. K. , Shukla Monica P.
Published: February 2016

Given the economic climate faced domestically in the United States since 2008, there is a desire by politicians to increase state economic and business growth. As small businesses are the main driver of business growth in state economies, focus should be placed upon the policy environment of a state to encourage state level growth in entrepreneurial activities aimed at small business creation and survival. The Small Business and Entrepreneurship Council (SBE Council) - a 501c(4) advocacy, research, training and networking organization dedicated to protecting small business and promoting entrepreneurship - has annually prepared a Small Business Survival Index that ranks states according to some of the major government-imposed or government-related costs affecting investment, entrepreneurship, and business. This study presents the results from an analysis of the rankings of states on the Small Business Survival Index from 2000 to 2013 which focused on three categories of states - overall ranking gainer states, those that are stable in ranking, and overall ranking decliner states, the percentage in each category, and conclusions. The paper also includes a rank correlation analysis of various periods of time to measure the extent of traction and mobility in the SBSI state rankings from 2000 to 2013. As states vary by governor length of years in their governor term and also by term limits or not on governor terms allowed, there is an analysis of impact of governor years of term on changes in SBSI ranking and an analysis of impact of governor term limits on changes in SBSI ranking.
A Descriptive Comparison Of Two Sources Of Occupational Fraud Data
Authors: Hunt George L.
Published: February 2016

The propose of this study was to determine if the data contained in the Internal Auditor Roundtable and Fraud Finding columns are consistent with data reported in the ACFEs Report to the Nation. Cases of fraud reported in the Internal Auditor columns were analyzed, summarized, and compared to the data contained in the Report to the Nation. The results show significant similarities between the two data sources.
The Big Mac Index And Real-Income Disparity
Authors: Atal Vidya
Published: February 2016

The Big Mac Index was introduced to (semi-humorously) test the theory of purchasing power parity and measure the disparity in currency values. Instead, in this paper, we consider this index to find out the per capita real-income disparity across 54 countries. We find that the per capita real-income can be very low in some countries even when Big Mac burgers are very cheap, like in India. Among these countries, Hong Kongs per capita Big Mac affordability is the highest with 47 burgers daily whereas Pakistans people could afford just one a day. Additionally, we find that Russia and Chinas Big Mac affordability has been significantly increasing over the last decade, Brazils has remained more or less constant, however USAs Big Mac affordability has been falling, indicating that per capita real-income of Americans has been decreasing over the last decade. Finally, we find that increased role of the government might be negatively correlated to per capita real-income. Czech Republic has been experiencing increased Big Mac affordability as the country has been reducing the governments role; whereas Argentina has been experiencing reduced Big Mac affordability as the country has been moving left and increasing the governments power.
Comparing The Performance And Importance Of Trade And Inventory Policies Of Large Cap And Mid Cap Retailers
Authors: Chu Edward
Published: February 2016

A companys trade and inventory policies determine the holding periods incurred to collect the accounts receivable, to convert inventories into sales, and to pay off the accounts payable. In this study, holding days for accounts receivable (AR), inventories (IV), and accounts payable (AP) of large cap and mid cap retailers for the years 2008 to 2012 were analyzed, compared, and regressed on return on assets (ROA). Results indicate that these holding days remain constant over time despite the late 2007 to mid-2009 U.S. recession. Comparative results show large cap retailers have shorter AR, same IV, and longer AP than mid cap retailers. Regression results conclude that for both large cap and mid cap retailers, IV is not correlated while shorter AR (collect sooner) is correlated with higher ROA. For large cap retailers, longer AP (pay later) is correlated with higher ROA, but for mid cap retailers, shorter AP (pay sooner) is correlated with higher ROA. Difference in bargaining power is suggested as the explanation for this discrepancy.
Dollarizing The Cash Conversion Cycle
Authors: Griffin Richard B. , Griffin B. Wynne , VanVuren K. W.
Published: February 2016

For most companies to be financially successful, it is critically important that operating cash flows be effectively managed. The Cash Conversion Cycle (CCC) is a traditional tool that companies use to measure the average time required for operating cash flows to cycle from cash out for the payment of payables and back to cash flow in from the collection of receivables. Knowledge that the rate their operating cash flow is speeding up or slowing down, as indicated by a decreasing or increasing CCC, while useful information, is of limited value to the company. The CCC indicates nothing about the absolute dollar amount of the cash flow. This paper illustrates a method by which the current year actual CCC and the next year target CCC, along with a few other items of data, can be used to forecast the dollar amount of the next years operating cash flows. The extension of the CCC to enable it to help forecast the dollar amount of operating cash flows makes the CCC more useful to companies attempting to effectively manage operating cash flows.
Possible Effects Of Government Action To Curb Global Warming On Stock Market Performance
Authors: Nugent David , Rahman Monsurur
Published: February 2016

In recent years the stock market has experienced two steep declines. Between March 23, 2000 and October 9, 2002, the S & P 500 index fell from 1,527.35 to 776.76. After rising to an intraday high of 1,576.09 on October 11, 2007, the S & P 500 index fell to 676.53 on March 9, 2009 (GSPC Historical Prices S&P 500 Stock). Although the stock market has recovered in the years since, the double decline may make investors wonder if the stock market will decline again and what might cause any future decline. Finance theory (Block, 2010) suggests that corporate stock value is affected by investors expectations of economic growth. The theory of global warming (Brown, 2007) suggests that the production of carbon dioxide and other greenhouse gases causes global temperatures to rise and that the remedy would be the reduction of the production of greenhouse gases. If investors were to perceive that action to reduce greenhouse gases would also reduce economic growth, the result could be declines in stock market returns. This paper presents a theoretical discussion of the possibility that stock market declines may arise if investors were to expect that politicians could take drastic action to curb global warming.
Life Satisfaction Of Gen Y Shoppers
Authors: Leelakulthanit Orose
Published: February 2016

It is believed that traditional marketing can contribute to the quality of life of Gen Y in various aspects. However, the new trend of sustainable marketing deserves a careful investigation regarding its influences on Gen Ys life satisfaction. In the present study, Gen Y shoppers were interviewed and the results from the regression analysis suggested that traditional marketing had positive impacts on their life satisfaction through shopping, material possessions, and buying things for the family, whereas the newer marketing has a positive influence on Gen Ys life satisfaction through the intention to buy green products, in general, but not energy-saving products, in particular. The differences between the determinants of the Gen Y life satisfaction of females and males were also investigated.
Analyzing The Effectiveness Of Public Policy Advertising On Attitudes And Behavioral Changes
Authors: Yun Bichwi , Cho Yoon C.
Published: February 2016

Understanding the publics interest toward public policy and advertising has become a central issue in marketing and public policy. The purpose of the study was to investigate how the public perceives policy advertising and how their perceptions affect attitudes and behavior. This study was an exploration of the effects of public policy-related messages on conditional principles through the application of the extended Fishbein model. In particular, relationships were measured concerning 1) the effects of estimates of attitudes on the differential attitude to public policy advertising, 2) the effect of subjective norms on the differential subjective norm, 3) the effect of differential attitude and subjective norm on differential intention, and iv) the effect of differential intention on behavioral change. In particular, the effects of conditional principles, including the effects of print and television (TV) advertising, were measured. For the effects of TV advertising, both direct and indirect (e.g., product placement [PPL]) delivery formats of messages were measured. To test the hypotheses, various statistical analyses were performed, including factor analysis, Analysis of Co-Variance (ANCOVA), Analysis of Variance (ANOVA), and regression. The results of this study suggested both theoretical and managerial implications to public policy.
Factors Contributing To Independent Venture Capital Successful Exits
Authors: Blum David A.
Published: February 2016

Independent venture capital (IVC) firms invest in nascent, high growth, high risk, and market scalable companies for the purposes of achieving a successful exit. An exit is the primary method IVCs use to receive a return on investment. Although IVCs provide capital funding, strategic advice, and access to an extensive network of potential suppliers and customers, approximately 20% of portfolio firms reach a successful exit. This paper outlines the job of the IVC, the due diligence and staging processes, and addresses four factors that might account for the low successful exit rate: 1) diseconomy of scale in the venture capital industry, 2) emphasis on quick exits rather than building long-term sustainable companies, 3) exits that are independent of fund inflows, and 4) financial and market forecasts that appear to trump market conditions. This paper addresses a gap in literature by providing four factors contributing to low IVC success exit rates. To achieve higher exit successes, IVCs need to cease providing funding capital, especially during times of high capital inflows, and stop chasing portfolio firms that have little chance of achieving a successful exit.
Sarbanes-Oxley And Dodd Frank: Then There Was Fraud
Authors: Gray Dahli , Ehoff Jr. Clemense
Published: February 2016

The Sarbanes Oxley Act of 2002 and the Dodd Frank Act of 2010 are reviewed relative to the results of exploring selected fraud cases discovered in the years 2010 through 2013. These cases reflect that fraud continues to be discovered despite legislated efforts regarding financial fraud. The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 responded to continued emergence of financial fraud cases in the years after the legislation of the Sarbanes Oxley Act of 2002. Assuming that implementation of Sarbanes Oxley Act of 2002 would take some time to decrease financial fraud, such cases discovered in the first seven years after the Sarbanes Oxley Act of 2002 were not included in this study. The conclusion and recommendation are that both additional legislation and better enforcement of existing legislation are needed.
The Effects Of Statement Persuasiveness, Statement Strength, And Regulatory Focus On Manipulative Intent Inference
Authors: Alenazi Sultan Alaswad
Published: February 2016

The current research investigates consumers perception of information when no influence attempt is perceived. Results indicate that presenting information in a non-persuasive form, such as a warning statement, results in lowering manipulative intent inferences, but only as long as the statement is not strong. Moreover, a difference in manipulative intent inference as a result of statement persuasiveness and statement strength exists only when consumers are promotion focused. Additionally, the current results demonstrate that inference of manipulative intent has a negative effect on perceived quality.
Effects Of Peer Ratings On Supervisor Ratings Of Job Performance
Authors: Shore Ted , Tashchian Armen , Forrester William R.
Published: February 2016

The influence of peer rating information on supervisor performance ratings was investigated using a 2 x 2 x 2 crossed factorial experimental design. Participants were undergraduate business students who assumed the role of supervisor and evaluated a fictitious subordinate whose performance was either good or poor. Participants were given fictitious information about peer ratings (high or low) from either one or three co-workers. As expected, peer rating information resulted in inflated performance ratings for poor performers and deflated ratings for good performers. No differences in performance ratings were found for a single versus multiple peer ratings. Contrary to expectations, rater personality characteristics (conscientiousness and agreeableness) did not moderate the influence of peer rating information on performance ratings.
Further Evidence Of The Creation Of Value Through The Management Of Net Working Capital: An Analysis Of S&P 500 Firms
Authors: Duggal Rakesh , Budden Michael Craig
Published: February 2016

Net working capital is defined as the difference between current assets and current liabilities. A firms net working capital policy is important because it affects the firms cost of capital and market value. When net working capital is positive, it indicates that the firm is using long-term funds from lenders and/or shareholders to finance its current assets. Since long-term funds, in general, are more expensive than short-term funds, theoretically, the greater use of net working capital will increase the firms cost of capital and lower its market value, ceteris paribus. Consistent with the theorys prediction, this study finds a negative relationship between the amount of net working capital used by S&P 500 firms and risk-adjusted shareholder returns in the 2009-2012 period.
Section 409A Deferred Compensation Issues for Domestic and International Businesses
Authors: Goldberg Martin A. , Wnek Robert E. , Russo Gregory J. , Kruth Cynthia
Published: February 2016

Internal Revenue Code (the Code) 409A creates special rules for nonqualified deferred compensation plans, including discounted stock options, severance arrangement, and even some expense reimbursement arrangements. The primary themes of Section 409A are restrictions that it places upon operation of the deferred compensation plan. In general, it places restrictions on the elections necessary to defer compensation, restrictions on the funding of the plan, and restrictions on the distributions from the plan. If the requirements of Code 409A and its regulations are not met, all amounts that had been excluded from gross income under the deferred compensation plan are currently included in gross income. Additionally. there is interest due from the original deferral that is one percentage point higher than the regular rate of interest for underpayments, plus a crushing additional 20 percent penalty.[1] Accordingly it is of paramount importance to understand how these rules apply, and how to avoid the severe penalties. [1] Code 409A(a).
National Versus Private-Label Brands: Dynamics, Conceptual Framework, And Empirical Perspective
Authors: Rizkallah Elias G. , Miller Heather
Published: February 2016

Motivated by profits and their growing power in the marketplace, retailers have been expanding their private-label brands to include more categories of consumer products and differentiation on quality to reach different consumer segments. This global phenomenon is adversely impacting the performance of national brands, thus creating a conflict between two powerful parties manufacturers of national brands and their large retailers who are supposed to be their helping hands in the marketplace. In this paper, the authors develop a conceptual framework, which captures the complexity and multidimensionality of the situation the stakeholders involved, the interest and power of each, the relationships among them, various strategies they employ, and the outcomes of the conflict. Several hypotheses were examined and tested through the empirical part of this study; for example, would the powers of these parties determine who is the loser and who is the winner or will the verdict be in the hands of the consumers? The study surveyed 281 consumers to assess their attitudes toward and preferences of store brands versus national brands across product categories and the underlying motivations. The paper concludes with recommendations for retailers and national brand manufacturers to win the hearts of consumers rather than exhaust their resources in the conflict.
The Digital Divide And Job Stability During The Great Recession
Authors: Srinivas Sumati
Published: February 2016

Researchers and policy makers have identified the existence of a Digital Divide in the United States, between those who have access to the internet and technology in general, and those who do not. Most research into the relationship between the access to technology and labor market outcomes has revolved around on-the-job computer use and the extent to which it determines wages. Using a nationally representative dataset, this study looks instead at access to the internet at home prior to the Great Recession, and examines whether this is significantly related to job loss during the Great Recession. The results of this analysis indicate that internet access prior was a stronger predictor of job loss during the Great Recession than on-the-job computer use. With recent data that internet access levels in the United States may have plateaued for certain sections of the population, this finding has broad implications for both workers and employers, and lends urgency to the policy objective of expanding internet access.
Is A Reverse Mortgage A Viable Option For Baby Boomers?
Authors: Neil Benjamin A. , Neil Brian A.
Published: February 2016

The manuscript entitled Is A Reverse Mortgage A Viable Option For Baby Boomers? was retracted on December 5, 2014. Please contact our office at Journals@CluteInstitute.com for more information.
La resiliencia: una competencia laboral transversal para las organizaciones actuales
Authors: Piñeros Botero María Del Rosario
Published: February 2016

En este artículo se presenta un análisis estructural y funcional de la resiliencia como competencia laboral transversa, consecuencia de la preocupación por la crisis social, ecónomica y política que en la actualidad afecta a las organizaciones. Se expone brevemente una concepción de la resiliencia desde diferentes áreas del conocimiento, como las ciencias sociales, la fisica, la sociología, la sicología y la administración, entre otras. El ánalisis se fundamenta en algunos estudios que coinciden en abordar la resiliencia desde las competencias laborales transversas y el enfoque de MCelelland SABER SER y SABER HACER, como base estructural para el comportamiento y desempeño de las personas. Por último se peopone un modelo organizacional resiliente que da cuenta de su funcionalidad y categorización de perfiles en las competencias laborales e individuales que permitan propiciar cultura y clima organizacional mediante estrategias de optimización para las organizaciones actuales.El término organizaciones seempleará para referirse a industria o empresa de cualquier índole o sector financiero.
Monitoreo y control de vibraciones por efecto de voladuras en el túnel sumapaz, concesión bogotá - girardot
Authors: Pinto Morales Luis Humberto , Fuentes Fuentes María Del Carmen , Hernandez Julián Andrés
Published: February 2016

Este artículo aborda los tópicos más relevantes del tema de vibraciones del terreno, desde su generación y monitoreo, hasta el control de sus efectos. Se hace énfasis en la utilización e interpretación de los datos dinámicos obtenidos en campo, dado que los métodos teóricos y los ensayos de laboratorio a veces no son suficientes para la solución de problemas geotécnicos aplicados, por ejemplo, en el caso de la evaluación de la incidencia de las voladuras en el túnel de Sumapaz, en el sector Boquerón, departamento de Cundinamarca, Colombia. El trabajo es el resultado de estudios efectuados por la empresa I.GEOSOTMINE LTDA., en coordinación con el grupo de investigación INGEOFÍSICA de la Universidad Pedagógica y Tecnológica de Colombia,  dentro de la exploración del subsuelo, encaminados al monitoreo y control de voladuras provocadas por explosivos y por microtrepidaciones, en varias regiones colombianas.
Diseño y construcción de un prototipo de generador hidráulico para estudio y desarrollo de estrategias de control para la generación eléctrica en minas subterráneas
Authors: Higuera Fabián , Romero Edward , España Juan , Niño M. Jhon Jairo , Salamanca Juan
Published: February 2016

Este trabajo presenta el diseño y control de un generador hidráulico para producir energía en la mina subterránea El UVO de la empresa Paz del Rio S.A., aprovechando los caudales de agua que se generan en la explotación de mineral del hierro. El generador está constituido por una rueda Pelton que recibe el agua a través de una servo-válvula, y está conectada a un generador de corriente directa. Se desarrolló un controlador discreto por métodos algebraicos para el control de la servo-válvula con el objetivo de lograr un flujo constante de agua a la rueda Pelton, permitiendo una generación de voltaje constante.
La responsabilidad social del contador público en el desempeño de su trabajo en la actividad minera
Authors: Acevedo Pérez Ana Rocío , Acevedo Pérez María Claudia , Rodríguez Luis Alberto
Published: February 2016

El profesional contable en los últimos tiempos, como actor principal, ha sido cuestionado en el desempeño de su actividad e incluso involucrado frecuentemente con  escándalos financieros de grandes empresas, poniendo en tela de juicio la responsabilidad social de su profesión. Sin embargo, aquí el análisis de  la profesión contable se dirige específicamente a mirar el comportamiento del contador en un sector especial como es el minero, principalmente en lo relacionado con la asesoría  en la explotación del carbón. En este artículo se presentan los resultados de la  investigación realizada a los contadores públicos que prestan sus servicios de asesoría a empresarios del sector minero, se indaga sobre temas relacionados con el nivel y calidad de  la asesoría que les proporcionan estos en los diferentes temas económicos, administrativos, fiscales, laborales, sociales y ambientales,  en lo relativo al desarrollo de la actividad. Del mismo modo, el contable tiene un compromiso  ético,  tanto  con las organizaciones como con los diferentes grupos que se vinculan directa e indirectamente a estas,  de  mantener el equilibrio en las organizaciones mediante el suministro de  información a las partes vinculadas sobre los derechos que le corresponden en el desarrollo de la actividad. Y como administrador de la información y gestor en la toma de decisiones contribuye a la generación del bienestar común. Por último, la responsabilidad social del contador público va más allá del compromiso con el Estado  y las organizaciones en las que labora, puesto que existe un compromiso con los demás  grupos de interés,  incluidos el medioambiente y la sociedad.
Modelo metodológico para la valoración económica y contable de bienes y servicios ambientales en el municipio de Miraflores Boyacá
Authors: Camargo López Claudia Marcela , Ochoa Sanabria Nayarith , Martínez Rodríguez Olga Cecilia , Amézquita Medina Claudia Esperanza
Published: February 2016

En el presente trabajo se abordan los fundamentos teóricos y conceptuales  relacionados con la valoración económica de bienes y servicios ambientales para el diseño de un modelo metodológico, así como enfoques para la categorización, identificación y clasificación de dichos bienes en el municipio de Miraflores. Se aplica la valoración de la “Cascada el Ombligo”, de manera que permita la toma de decisiones sobre un proyecto de creación de un parque natural en dicha reserva hídrica.
Evaluación de la resistencia del suelo en Casanare, Colombia
Authors: Fuentes Fuentes María Del Carmen
Published: February 2016

El presente artículo contiene los resultados obtenidos durante la interpretación de los datos de resistencia del suelo, correspondientes a los trabajos realizados en la ciudad de Monterrey, Casanare, Colombia. El objetivo principal de esta investigación, estuvo dado en encontrar el punto óptimo donde sería ubicada la toma a tierra de una subestación, que consta de un sistema electrónico o planta generadora o transmisora de radiofrecuencia. En el trabajo se presenta una descripción del método geofísico de corrientes telúricas, la metodología y los resultados obtenidos a partir de 21 puntos de mediciones, en una red regular. Se presenta el mapa de resistividades y el mapa de isolíneas del área que permitieron diferenciar las diferentes zonas.
Perspectivas del proceso de almacenamiento de medicamentos oncológicos desde el operador logístico en Colombia
Authors: Sánchez Calvera Pedro Vicente
Published: February 2016

El desarrollo de este artículo se centra principalmente en el problema de almacenamiento de medicamentos oncológicos, siendo este un elemento importante en la cadena de suministro, aplicado en el contexto de gestión de almacenes de medicamentos oncológicos en el operador logístico e instituciones prestadoras de servicios de salud IPS de Bogotá D.C. y en el marco de un proyecto macro “Propuesta metodológica para la definición de políticas, reglas de negociación y coordinación en la gestión de abastecimiento de los medicamentos oncológicos en Colombia”, financiado por Colciencias y la Universidad Nacional de Colombia. Se presenta la situación actual de los medicamentos oncológicos haciendo una caracterización, diagnóstico e identificación y un análisis previo de las variables, políticas, y estrategias evaluadas bajo distintos escenarios. Finalmente se presenta una propuesta de mejoramiento, aplicada transversalmente a los procesos de almacenamiento incluyendo tópicos de Justo a Tiempo y la aplicación de tecnologías de información y comunicación (TIC).
Contabilidad forense en las organizaciones
Authors: Castillo Prada Karen Natalia
Published: February 2016

La contabilidad  será considerada como sistema los cambios internos y externos generarán cambios en la estructura contable y por ende en las organizaciones públicas y privadas que se ven obligadas a reestructurar sus procesos para enfrentar dichos cambio y ahora más compleja, se presentan debilidades que desencadenan en posibles fraudes, a través de la Contabilidad Forense permita generar seguridad y evitar hechos fraudulentos, pues actualmente es común ver en los medios de comunicación estos hechos en distintas modalidades y el extenso  proceso para judicializar a los actores de estos sucesos.
Empleo de redes neuronales para la estimación del contenido de níquel en corteza laterítica con métodos radioactivos de pozos
Authors: Guerra Marcial , Ruíz Jorge , Ebecken Nelson , Landau Luiz , Silva Josias
Published: February 2016

El objetivo del actual trabajo es definir de forma preliminar los grupos que componen la Corteza Laterítico Niquelíferas Cobaltíferas del Yacimiento Punta Gorda en Cuba, mediante redes neuronales aplicadas a un conjunto de registros radioactivos de pozo de acuerdo a una clasificación geológica previamente determinada. Se realiza además la evaluación  del contenido de Níquel  en cada uno de los grupos definidos aplicando también redes neuronales.
Analisis de diferentes estrategias de control automático aplicadas a un prototipo didáctico para el estudio de la ventilación de minas subterráneas
Authors: Salamanca Juan Mauricio , Niño Merchán John Jairo , Pérez Adrián Felipe
Published: February 2016

El presente artículo describe  un prototipo desarrollado para el estudio y control  de la  ventilación para minería. Se presenta el modelado por medio de una identificación paramétrica  y el resultado de la aplicación de estrategias de control básicas como el PID, On-Off y avanzadas como control basados en Modos deslizantes.
Caracterización cuantica de materiales mediante la teoría de la funcional densidad
Authors: Uribe Suárez Carlos Alberto , Hernández Ramos Ricardo
Published: February 2016

La caracterización teórica de materiales a la luz de la mecánica cuántica, revela aspectos completamente novedosos. Su implementación requiere del conocimiento previo de su  estructura cristalina, los átomos que la componen y sus posiciones en ella (Primeros Principios). Resolviendo la ecuación de Schrodinger, es posible conocer la energía del sistema cristalino y con ella el valor del parámetro de red  que la minimiza. Con estos  se determinan los valores de energía en diferentes direcciones de primera zona de Brillouin o estructura de bandas.,   finalmente  esta información conduce a la caracterización mecánica, eléctrica y óptica del material.
Uso del bórax como lubricante pulvimetalúrgico
Authors: Ariza Suarez Héctor Geovanny , Hernández Ramos Ricardo
Published: February 2016

En  este trabajo se reportan  los primeros resultados de la investigación del uso del Bórax (di Sodio tetraborato decahidrato)  Scharlau ®, como lubricante pulvimetalúrgico. Se prepararon dos grupos de probetas, adicionando en el primer grupo el lubricante comercial Estearato de Zinc  y en el segundo grupo  el polvo bórax  en  concentraciones de 0.5% en peso, usando como matriz el hierro pulvimetalúrgico Ancor Steel 1000®. El polvo pulvimetalúrgico se mezcló con los lubricantes en un homogenizador rotacional durante 30 min, se compactaron las probetas a 700 Mpa  en una prensa uniaxial de 15 toneladas. Se realizó un análisis  DSC -TGA a la mezcla con bórax. Las probetas se sinterizaron en un reactor de plasma a 1000ºC durante 30 minutos, con una atmosfera combinada de Hidrogeno y Argón. Se caracterizó la densidad y la microdureza  de las probetas sinterizadas. Se realizó un análisis de DRX para detectar formación de posibles compuestos por la interacción del bórax. Este trabajo muestra que el Bórax puede ser utilizado como lubricante en la pulvimetalurgia.
Sensado inalámbrico de gases en minería con servicio web en tiempo real
Authors: Salamanca Juan Mauricio , Avendaño Fernández Eduardo , Albarracín C. Martín Edgar , Gutiérrez P. Germán Andrés
Published: February 2016

En este trabajo se plasma el desarrollo e implementación de un  sistema inalámbrico  y sensado de gases explosivos en minería con servicio web en tiempo real, el sistema está compuesto por módulos  configurados en una red de sensores dispuestos en las galerías internas de la mina, cada uno estos módulos está en la capacidad de recibir señales provenientes de sensores de metano, dióxido de carbono, nivel de carga de las batería y un sensor auxiliar, cuenta con un módulo Xbee-pro 900 DigiMesh  encargado de la transmisión de los datos que entregan los sensores, estos datos se envían hacia el módulo más externo el cual conecta con una  tarjeta de desarrollo Beaglebone encargada de la visualización de los datos en una plataforma web realizada en software Python, en la cual se almacenan los datos  de los sensores con el fin de analizar el comportamiento de los gases en el tiempo. La red se implementa en una topología  árbol configurando los módulos  como routers y uno como coordinador encargado del control de la red. Los módulos se organizan de  manera jerárquica  con el fin  de transmitir los datos hacia la entrada de la mina, finalmente se realiza la configuración de la red para que el sistema entre en modo  sleep (inactividad) cuando no se está recibiendo información,  de esta forma se aumenta  la autonomía de la baterías que alimentan  a cada uno de los módulos. En este documento se muestra el diseño,  implementación  y  puesta en funcionamiento de un sistema de monitoreo  de gases en minería  con servicio web en tiempo real basado en una red de sensores Zigbee.
Metodología para el diseño del método de explotación de arenas siliceas mediante el uso de software especializado
Authors: Lara González Luis Ángel , Cubides Medina César Augusto , Hernández Buitrago Edgar Rodrigo
Published: February 2016

Se reporta la metodología utilizada para el diseño del método de explotación de areniscas por bancos escalonados descendentes utilizando herramientas de software especializado. Los datos analizados fueron recolectados en campo para la licencia de explotación 14816 en el municipio de Melgar departamento del Tolima, la caracterización del macizo rocoso se realizó a partir de pruebas físicas y mecánicas, sobre probetas cilíndricas con el fin de obtener el valor de la resistencia máxima y el módulo de elasticidad de la roca. El rumbo y buzamiento del paquete de areniscas se determinó mediante proyección estereográfica utilizando el software DISP®, y el factor de seguridad de los taludes se obtuvo con SLIDE® estableciéndose bancos de 8 metros de altura por 8 metros de ancho con un ángulo de inclinación de 60°, lo cual genero un factor de seguridad de 2.1. El diseño del método de explotación fue realizado con GEOVIA SURPAC®, en una fase inicial de desarrollo en forma ascendente hasta alcanzar el nivel 11 de la explotación, para luego iniciar la explotación en forma descendente con el fin de controlar la estabilidad los taludes. Los resultados obtenidos permiten establecer una metodología general, para la elaboración de proyectos tendientes a optimizar el proceso de evaluación y selección del método de explotación mediante el uso de herramientas especializadas de diseño.
Aspectos prácticos de la coquización en Cundinamarca y Boyacá
Authors: Romero Balaguera Segundo Manuel
Published: February 2016

Aprovechando las excelentes calidades de los carbones estudiados de las cuencas carboníferas de Cundinamarca y Boyacá, se abordaron los proyectos de coquización  con un cambio en las modalidades de los tipos de hornos de coquización, para obtener un rendimiento excelente y una calidad que permita ser muy competitivos. El mercado internacional es muy exigente en cuanto  a la calidad del coque y a los índices CRI, y CSR, (BAEZ, J., Ignacio) para lo cual se implementaron laboratorios de carbones se mejoró el sistema de muestreo y de análisis de los laboratorios más agiles y modernos. Las mezclas se realizaban con la metodología de prueba y error  y métodos empíricos de combinar el índice de hinchamiento y el rango de los carbones jugando los tres principales tipo altos, medio y bajo volátiles, pero con los estudios y el cambio tecnológico y control ambiental se logró mejorar el proceso y esto permitió que la industria del coque sirviera como polo de desarrollo para el impulso de las industrias en el centro del país. En el estudio se presenta todo el proceso iniciando con la explotación de los carbones coquizables los cuidados  a tener en cuenta para mantener la buena calidad, el transporte y medidas ambientales,  el proceso de trituración y molienda para preparar la mezcla optima y los ensayos de laboratorio  necesarios para mantener el control de calidad, los tipos de hornos existentes en Boyacá Colombia, los rendimientos y adelantos en esas tecnologías, y finalmente el proceso de apagado del sistema. Todo lo anterior se abordó con el fin darle valor agregado al producto cumpliendo los estándares del mercado internacional.
Caracterización morfológica y estructural de polvos de cenizas volantes
Authors: Peña Rodríguez Gabriel , Ortega Triana Luis René
Published: February 2016

Se reporta la caracterización morfológica y estructural de polvos de cenizas volantes obtenidos de la combustión de carbón, suministrados por la Central Termoeléctrica Termotasajero S.A. El estudio morfológico consistió en el análisis superficial mediante el uso de microscopia electrónica de barrido (MEB). La composición química elemental fue hallada usando los espectros de dispersión de energías de rayos X (EDS-MEB), mientras que la caracterización estructural se llevó a cabo por difracción de rayos X (DRX). Para la distribución del tamaño de partícula se usó el software Image Tool V. 3.0. Los resultados obtenidos muestran que los polvos de cenizas volantes están formados por partículas mayoritariamente esféricas(cenosferas y plerosferas), así como de partículas de inquemados adheridas a las partículas de ceniza, con tamaño de partícula promedio del orden de micrómetros. El estudio estructural, para el cual se utilizó DRX, reporta las fases cristalinas mayoritarias de la mullita, cuarzo y hematita. Nuestros resultados permitirán evaluar los procesos de combustión del carbón de la Central Termoeléctrica de Termotasajero, así como otros usos o aplicaciones a dichas cenizas.
Editorial
Authors: Rodriguez Díaz Oscar Oswaldo
Published: February 2016

El mercado de alta tecnología está creciendo a pasos gigantescos, es importante explorarlo, conocerlo y tratar de aprovechar al máximo, es así como la sociedad de consumo compra en forma masiva productos que apenas aprendemos a usar en un bajo porcenytaje de capacidades, un ejemplo es el celular, dispositivo que en primera instancia fue creado para realizar llamadas de cualquier puto y lugar "realizar llamadas", pero el mercado de consumo necesita nuevos dispositivos que complementen la vida diaria.
EDITORIAL
Authors: Fernández Samacá Liliana
Published: February 2016

Es un placer para mí escribir la nota Editorial de este número de la Revista de Ingeniería Investigación y Desarrollo I2+D, la cual nació como una respuesta a la necesidad de espacios para la publicación de la producción académica y científica de la Facultad Seccional Sogamoso de la UPTC, y que hoy, con más de ocho años de experiencia, continua fortaleciéndose para brindar a sus lectores y autores mayor calidad editorial
Análisis del comportamiento del impuesto a las ventas con la implementación del impuesto nacional al consumo
Authors: Corredor López Luisa Fernanda
Published: February 2016

Este artículo presenta una descripción del comportamiento tributario en cuanto a responsables, recaudo y actividades económicas más representativas, tanto en el Impuesto a las Ventas (IVA) para los períodos fiscales 2012 y 2013, como para el Impuesto Nacional al Consumo (INC) durante el período fiscal 2013, con el fin de analizar los efectos que se dieron con la entrada en vigencia de la reforma tributaria del año 2012 sobre estos dos tributos.
Estandarización del proceso de fundición para arenas con resinas autofraguantes en la industria militar fábrica Santa Bárbara
Authors: Carvajal Fernández Lina Consuelo , Suárez Díaz Laura Melisa
Published: February 2016

El presente artículo describe la estandarización del proceso de fundición para arenas con resinas autofraguantes en la Industria Militar Fábrica Santa Bárbara. Se estudió el proceso de moldeo en la planta de fundición durante seis meses, para establecer los estándares de mano de obra y materia prima, de tal manera que permitieran evaluar de forma verídica los costos por kilogramo de pieza fundida. Se trabajaron 41 piezas del sector civil y militar a lo largo del desarrollo del proyecto. Finalmente se evaluó cada estándar tanto el de mano de obra como el de materia prima para diferentes piezas, y con los resultadosobtenidos se evidenció una mejora del proceso, esencialmente en mano de obra, mientras que en materiaprima los estándares no presentaron una variación significativa, en este caso se corroboró que los existentes son aplicables al proceso.