Accounting Commons^™

Diseño De La Planeación Financiera Para La Empresa Escoll Digital Ltda., Yenny Andrea Montaño Alfonso, Jeimy Andrea Velasco Toloza

Contaduría Pública

No abstract provided.

Determinantes Macroeconómicos En El Incremento Del Salario Mínimo En Colombia Entre Los Años 2001-2017, Tatiana Catherine Vega Ramírez

Economía

El incremento del salario mínimo en las compañías aseguradoras es importante ya que mediante el aumento anual del salario mínimo, se estima el cálculo del pago de las rentas vitalicias que las aseguradoras deben realizar a sus clientes.

Las rentas vitalicias son una forma de pensión vida-ahorro donde el individuo o beneficiario (Pensionado) acuerda con su aseguradora el pago de una renta periódica hasta su fallecimiento a cambio de una prima única.

El salario se define como todo lo que involucre alguna retribución de servicios, es entonces, no sólo la remuneración ordinaria, fija o variable, sino además todo lo que …

Análisis De Los Diferenciales Salariales En Las Actividades Económicas De Las 13 Áreas Metropolitanas Según Género 2010-2018, Lady Lizeth Zamora Díaz

Economía

El objetivo del presente estudio es realizar un análisis de los diferenciales salariales y capital humano en las actividades económicas en las 13 áreas metropolitanas según género en el periodo de 2010-2018 en base a la Gran Encuesta Integral de Hogares (GEIH). Para el procesamiento de datos se emplean técnicas de evaluación de estadística descriptiva y la estimación de funciones mincerianas para trabajadores asalariados y sus niveles de educación. Además, se establece el coeficiente de Oaxaca, con el fin de determinar si existe o no discriminación salarial por género. Se encuentra que durante el 2010 las mujeres ganaban en términos …

Determinantes De La Informalidad Laboral En Las Mujeres En Colombia: Análisis Desde Los Estándares De La Ocde Y El Trabajo De Cuidado, Nathalia Ortiz Torres

Economía

No abstract provided.

Asesoría Contable, Administrativa De La Fundación Amigos Samaritanos, Caterin Suspes Bulla, Luis Rivera Gonzales

Contaduría Pública

Con el fin de darle cumplimiento al programa de proyección social de la Universidad de la Salle, se realizó una investigación sobre la fundación Amigos Samaritanos, para poder determinar el estado en el que se encontraba esta fundación, para lo que se utilizaron herramientas tales como la observación, revisión documental, entre otras. Se desarrolló un proceso de implementación y asesoría contable y administrativa a la fundación Amigos Samaritanos, con el propósito de fortalecer la gestión de esta y contribuir con su buen desarrollo, realizando actividades de mejora e implementando herramientas que sean de utilidad para el desarrollo contable y administrativo …

Auditoría De Gestión En La Revisoría Fiscal, Andrés Camilo Vélez Acosta

Contaduría Pública

La Auditoría de Gestión representa un instrumento llamado a apoyar la gerencia estratégica en las organizaciones, mediante el suministro de herramientas que permiten medir y dar un juicio objetivo sobre el desempeño de las compañías, a fin de que éstas puedan lograr la consecución de sus metas. En el ámbito contable, este tema es causa de conflictos entre quienes conciben a la Auditoría de Gestión como una herramienta inherente al ejercicio de la Revisoría Fiscal y quienes están en desacuerdo con tal afirmación. Este artículo reflexiona respecto ambas posturas, pasando por una breve descripción de la Auditoría de Gestión, sus …

Curso De Formación Básica Empresarial - Red Padres De Familia De La Universidad De La Salle, Jesús David Quintana Velásquez, Brandon Giovanny Ávila Adrada

Contaduría Pública

La Universidad de la Salle en su tarea altruista de trabajar por el bien del prójimo, desde el año 2005 a través de la Vicerrectoría de Promoción y Desarrollo Humano, la unidad de trabajo social y la Facultad de Ciencias Administrativas y Contables puso en marcha un programa de capacitación teórico-práctico para la creación e innovación de empresas dirigido a los padres de familia de los estudiantes de la Universidad, dicho curso es desarrollado e implementado por los estudiantes de últimos semestres de los programas de Administración de Empresas y Contaduría Pública como opción del desarrollo de su trabajo de …

Plan De Direccionamiento Estratégico Para La Empresa Entre Frutas Y Café En Bogotá, Luisa Fernanda Durán Becerra, Claudia Esperanza Guzmán Sánchez

Contaduría Pública

El presente trabajo de grado busca crear una estrategia que le permita a la empresa ENTRE FRUTAS Y CAFÉ, aumentar sus ventas conservando sus políticas internas. La cual se realizó por medio del plan estratégico y este se divide en tres (3) etapas; diagnóstico, formulación y finalmente desarrollo de estrategia. En la etapa de diagnóstico, se recoge información del entorno y se realiza el análisis interno: en la etapa de formulación con base en la información recolectada se genera 16 estrategias, escogiendo la más atractiva y benéfica para la empresa, por último se expone el desarrollo de la estrategia escogida.

Revenue Management Strategies For Long-Term Survival Of Small-Farm Wineries, Marie Kulesza

Walden Dissertations and Doctoral Studies

Some owners of small-farm wineries have moved to direct and alternative revenue management strategies to generate revenue and create brand awareness because of increased competition and regulatory changes. Research has revealed that owners of small-farm wineries remain financially reliant on direct-to-consumer sales through tasting rooms that represent an estimated 70% of their total revenue generated. This qualitative multiple case study was an exploration of how revenue management decisions of small-farm winery owners may contribute to long-term survival in a regulated industry. Dynamic capabilities concept was the conceptual framework for this study. The study population consisted of 3 small-farm winery owners …

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

Strategies To Implement Efficient Closing Cycles, Mary Christine Scott

Walden Dissertations and Doctoral Studies

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization's website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in …

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach

Accountancy Faculty Publications and Presentations

This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based …

Recycled Ceos And Managerial Ability: Do Venture Backed Companies Have A Comparative Advantage?, Sydnee C. Manley

Electronic Theses and Dissertations

This dissertation examines the relationship between experienced chief executive officers (CEOs), venture capital support, and company performance. Much of the success of venture backed companies is attributed to the reputation, monitoring, and networking of venture capitalists (Hochberg, Ljungqvist, and Lu 2007; Katz 2009). One crucial task of venture capitalists, or any stakeholder, is to find talented executives to lead their companies. However, finding quality CEOs for young growth companies with a relatively short financial history can be a difficult endeavor. Venture capitalists may have a comparative advantage in this area because they network within the venture capital industry to “ …

Preventive Strategies To Reduce Discrimination Lawsuits Against Restaurants, Kenneth James Welch

Walden Dissertations and Doctoral Studies

Discrimination lawsuits can bankrupt organizations and are a continuous problem for many organizations. The purpose of this multiple case study was to explore strategies restaurant managers used to deter discrimination lawsuits. The conceptual framework for this study was a theory of 4Cs, which represent critical thinking, collaboration, communication, and creativity. The targeted population consisted of 10 restaurant managers who have implemented successful strategies that reduced discrimination lawsuits, work in the Boston metropolitan area, and have 10 years of recent experience in the restaurant industry. Data were collected from face-to-face semistructured interviews, direct observation, and review of company document. Data analysis …

Accounting For Goodwill: The Effectiveness Of Amortization And Impairments Before And After Asc 350, Jessica Cruz

CMC Senior Theses

Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced.

The Transition Tax: Why It Was Created And How It Could Be Altered, Ryan Motter

CMC Senior Theses

In this paper, I talk about Section 965, also known as the transition tax, enacted in the Tax Cuts and Jobs Act (TCJA). First, I examine loopholes under the old tax regime that allowed for the accumulation of offshore earnings and how the TCJA closes those loopholes. After detailing the legislation of the transition tax and a comparison with Section 965 included in the American Jobs Creation Act in 2004, I compare firms’ recorded provisions of the transition tax with an estimation based on the past disclosures of firms’ permanently reinvested earnings and finds that the transition tax will generate …

The Fall Of The 10-K Report: Measuring The Impact Of Accounting Ratios On Financial Performance, Matthew Daruty

CMC Senior Theses

The annual 10-K report has historically been the most important aspect in assessing the position of a publicly held company. However, as the flow of information has increased with the dawn of new technologies, less and less attention has been paid to these audited financial statements. In order to assess if investors are still reacting to the information contained in the annual report, this paper examines the relationship between accounting ratios and stock price in banks traded on United States stock exchanges. By examining accounting ratios instead of simply looking at Earnings Per Share, new information was revealed regarding what …

Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke

Articles

Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …