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Latest Articles & Videos:
	Sustainability Reporting Will Create Long-Term Business and Investor Value The average US public company today has a life span of 30 years—annually, one in ten fails and the average five-year mortality risk is 32% and the average age of an S&P 500 company is under 20 years, down from 60 years in the 1950s—what’s going on here?  READ MORE   Access related Business Reporting and Sustainability Articles, Resources, and News from around the world.
	The Role of Financial Leadership in Sustainable Public Finances Focused and empowered leadership is essential to drive higher standards in financial management and ensure that finance is integral to decision-making at the very highest level across the public sector.  READ MORE   Access related Finance Leadership & Development and Performance & Financial Management Articles, Resources, and News from around the world.
	Better Risk Management: It’s about Survival Companies who understand and manage their risks fair better in the global economy and at home—in many cases, they attract better employees and better investments, which often translate into growth and sustained success.  READ MORE   Access related Risk Management & Internal Control and Sustainability Articles, Resources, and News from around the world.
	Research Insights: Drivers for Voluntary Audit in Small German Companies Why is the proportion of firms adopting voluntary audits in Germany much lower than in other countries? Key drivers and what this means for those examining statutory audits for small and medium enterprises.  READ MORE   Access related Audit & Assurance Articles, Resources, and News from around the world.
	Searching for Stars: Youth & Talent Management Tips and good practice recommendations on how smaller practices can both attract and retain talent.   READ MORE

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• Tecnologías

  • enginy@eps: revista de l'Escola Politècnica Superior
    Editores: Universitat de les Illes Balears: Escola Politècnica Superior
    ISSN : 1889-4771
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    Editores: Universidad Nacional de La Plata: Facultad de Arquitectura y Urbanismo
    ISSN : 24226483

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    Editores: Fundación Universitaria Tecnológico Comfenalco
    ISSN : 1900-7388

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    Editores: United Academic Journals
    ISSN : 2444-5800
  • Cuadernos de Educación y Desarrollo
    Editores: Grupo Eumed.net
    ISSN : 1989-4155
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    Editores: ECORFAN
    ISSN : 2444-3204
  • Educación médica
    Editores: Elsevier
    ISSN : 1575-1813
  • Educación y Humanismo
    Editores: Universidad Simón Bolívar
    ISSN : 0124-2121
  • International Journal on Mental Health and Deafness
    Editores: European Society for Mental Health and Deafness
    ISSN : 2226-3462
  • Methodos: Revista de didàctica dels estudis clàssics
    Editores: Universitat Autònoma de Barcelona
    ISSN : 2013-682X
  • MLS Educational Research
    Editores: Multi-Lingual Scientific Journals
    ISSN : 2603-5820
  • Números: Revista de didáctica de las matemáticas
    Editores: Sociedad Canaria Isaac Newton de Profesores de Matemáticas
    ISSN : 1887-1984
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    Editores: ECORFAN
    ISSN : 2444-4952
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    Editores: Universidad de Cádiz
    ISSN : 2341-3255
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    Editores: Universidad de La Laguna
    ISSN : 2174-7571
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    Editores: Enfoques educativos
    ISSN : 2387-0907
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    Editores: Global Knowledge Academics
    ISSN : 2386-8791
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    Editores: FERE-CECA
    ISSN : 2254-1845
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    Editores: Centro de Estudios para el Manejo de Proyectos
    ISSN : 2445-1711
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    Editores: Global Knowledge Academics
    ISSN : 2386-8384
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    Editores: Asociación para el Desarrollo del Prácticum y de las Prácticas Externas
    ISSN : 2530-4550
  • Rizoma freireano
    Editores: Instituto Paulo Freire de España
    ISSN : 1989-0605
  • The EuroCALL Review
    Editores: Universidad Politécnica de Valencia
    ISSN : 1695-2618

Desde HBR

When Giving Feedback Through Video Conference, Project Warmth

It can be awkward to give constructive feedback to someone who’s not in the same room as you, but if you manage remote employees, you’ll have to do it. Set up a video conference, and be sure to position your camera at eye level; any lower will make it seem as though you’re looming above them. Maintain natural eye contact, and keep your body language open and relaxed. Start your conversation with the usual small talk, but make an extra effort to be warm. Express your appreciation for their work, if appropriate. Since your virtual employee may not have the regular opportunity to read your tone or body language, establishing this mutual trust and reassurance will help your message become more palatable. Keep in mind, though, that you shouldn’t couch your constructive comments in too much positivity, or else your feedback may get lost. Just say enough to confirm to your employee that you’re on their side.

Adapted from the HBR Guide to Performance Management

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SEMANA 1 NIAS
Participaciones

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SEMANA 1 NIEPAI

Proporcione sus comentarios para las siguientes sentencias:
Principios fundamentales para la práctica profesional de la auditoría interna
Demuestra integridad
Demuestra competencia y diligencia profesional
Es objetiva y se encuentra libre de influencias (Independiente)
Se alinea con las estrategias, los objetivos y los riesgos de la organización.
Está posicionada de forma apropiada y cuenta con los recursos adecuados.
Demuestra compromiso con la calidad y la mejora continua de su trabajo.
Se comunica de forma efectiva.
Proporciona aseguramiento en base a riesgos.
Hace análisis profundos, es proactiva y está orientada al futuro.
Promueve la mejora de la organización.

Desde PERA

SEMANA 7 NIIF PARA PYMES
Participaciones 

 

Desde PERA

SEMANA 6 NIIF PARA PYMES
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SEMANA 5 NIIF PARA PYMES
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SEMANA 4 NIIF PARA PYMES
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SEMANA 3 NIIF PARA PYMES

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SEMANA 2 NIIF PARA PYMES

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Desde Investopedia

TERM OF THE DAY

Swap A swap is a derivative contract through which two parties exchange financial instruments. These instruments can be almost anything, but most swaps involve cash flows based on a notional principal amount that both parties agree to. Usually, the principal does not change hands. Each cash flow comprises of one leg of the swap. One cash flow is generally fixed, while the other is variable, that is, based on a a benchmark interest rate, floating currency exchange rate, or index price.

Breaking it Down: In an interest rate swap, the parties exchange cash flows based on a notional... Read More

Desde HBR

In Disagreements at Work, Consider Your Colleague’s Perspective

When you get into a disagreement with a coworker, it’s easy to focus on your own feelings and ignore your counterpart’s. But wallowing in your own frustration won’t get you anywhere. Instead, put yourself in the other person’s shoes. What do they want from the situation? Why are they acting this way? Think about the kind of person you’re dealing with. Are they more of a straight shooter who says things like they are, or do they tend to beat around the bush? If you frequently work with the person, you may already be familiar with their style. But if you rarely interact, you’ll have to do some digging. Look for patterns in how they communicate and clues in their behavior. And get input from others — don’t go around grilling people, but ask them to confirm or deny your observations.

Adapted from the HBR Guide to Dealing with Conflict, by Amy Gallo

Desde Observatorio ITESM

Propuestas pedagógicas disruptivas alrededor del mundo

Conoce los modelos educativos más innovadores y la prácticas educativas más disruptivas -utilizados en países como Inglaterra, Dinamarca, Polonia e Italia- aplicados a diferentes niveles educativos, desde jardín de niños hasta preparatoria. 

Estrategias docentes, ¿cómo preparar a los estudiantes para los trabajos del futuro?

Cuando hablamos de automatización, la transformación de trabajos y habilidades que los estudiantes deben desarrollar para enfrentar los desafíos del futuro, por lo general enfocamos nuestra atención en el rol de las universidades, las empresas y los estudiantes. Sin embargo, ¿qué piensan los profesores? 

Las universidades deben tomar la iniciativa de la capacitación en el trabajo Un estudio muestra que la mayoría de las personas no temen perder su empleo a manos de la Inteligencia Artificial, pero desean tener acceso a capacitación en el trabajo para mantenerse actualizados. Esto representa una gran oportunidad para las instituciones de educación superior.

"El proceso científico nos proporciona las herramientas necesarias para evaluar e interpretar el mundo que nos rodea"

El Howard Hughes Medical Institute (HHMI) con el respaldo de científicos, artistas y expertos en educación, ha creado BioInteractive, una colección de recursos multimedia especializados en Biología. La colección incluye apps, animaciones, videos, plataformas interactivas y laboratorios virtuales.
 

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SEMANA 1 NIIF PARA PYMES

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Desde HBR

Don’t Skirt Important Issues During Your Next Meeting

Too many meetings drag on without participants discussing the real problems that need to be addressed. People talk around the important issues during the meeting and actually address them before or after it — which renders the meeting a waste of time and makes you, the meeting organizer, look bad. Combat this risk by explicitly asking that issues be discussed in the meeting, not outside of it. Be specific about the meeting’s topic, letting everyone know ahead of time what you expect their contributions to be. State the meeting’s purpose in the agenda, and reiterate it when the meeting begins, explaining that all problems should be raised in the room. While some people may resist your directness, calling out difficult issues at the start of a meeting will increase the likelihood of candid discussions rather than hallway gossip.

Adapted from “The Right Way to Start a Meeting,” by Liane Davey

Desde Accounting Today

Web Seminar  Streamline your accounting processes and transform your financial performance
Feb. 22, 2018 | 2 PM ET/11 AM PT
Hosted by Credit Union Journal, sister publication of Accounting Today
The foundation of successful corporate performance management is sound business intelligence, the basis of which is solid financial processes. As today’s financial institutions face many business challenges – from regulations to reporting to balancing risk with profitability – having the right tools in place to address these challenges is critical.
Prologue™ Financials from Fiserv streamlines and automates financial accounting processes for greatly improved efficiency. This solution can supercharge accuracy and efficiency while reducing costs – top priorities for every CFO.
In this webinar, discover how you can:

• Cut the risk of errors that result in financial loss in half
• Avoid restating or correcting financial reports
• Provide auditors with complete and consistent information
• Eliminate the majority of write-offs associated with unresolved exceptions

CFOs, Controllers and Financial Accountants should join Fiserv experts for an educational and informative discussion to learn how your institution can increase data accuracy, support accounting process automation, and create efficiencies that enable time and resources to be directed to strategic, profitable activity.

Desde quickread

Market Participant Acquisition Premiums in Valuations For Financial Reporting Purposes

In this article, the author revisits the Market Participant Acquisition Premium (MPAP) issued by The Appraisal Foundation and reiterates the findings regarding what is a premium and what that means.

Read more»

Desde Investopedia

TERM OF THE DAY

Inflation Inflation is the rate at which the general level of prices for goods and services is rising and, consequently, the purchasing power of currency is falling. Central banks attempt to limit inflation, and avoid deflation, in order to keep the economy running smoothly.

Breaking it Down: As a result of inflation, the purchasing power of a unit of currency falls. For example, if the inflation rate is 2%, then a pack of gum that costs... Read More

Desde HBR

Don’t Let Pressure Turn into Stress

Pressure and stress are not the same thing. But the former is converted into the latter when you add one ingredient: rumination, the tendency to keep thinking about past or future events in a negative way. When you start ruminating (you’ll notice that your attention gets caught in an unproductive loop, like a hamster on a wheel), redirect yourself toward areas in which you can take useful action. Try this exercise: Draw a circle on a page. Write down all of the things you can control or influence inside the circle and all of the things you cannot outside it. Remind yourself that you can care about externalities (your work, your team, your family) without worrying about them. You can also put things in perspective by comparing a past stress with a current one — i.e., a major illness versus a missed sale — or by asking yourself “How much will this matter in three years’ time?” or “What’s the worst that could happen?”

Adapted from “Pressure Doesn’t Have to Turn into Stress,” by Nicholas Petrie

Desde Investopedia

TERM OF THE DAY

Gross Margin Gross margin is a company's total sales revenue minus its cost of goods sold (COGS), divided by total sales revenue, expressed as a percentage. The gross margin represents the percent of total sales revenue that the company retains after incurring the direct costs associated with producing the goods and services it sells. The higher the percentage, the more the company retains on each dollar of sales, to service its other costs and debt obligations.

Breaking it Down: The gross margin number represents the portion of each dollar of revenue that the company... Read More

Desde Observatorio ITESM

"La habilidad más importante es aprender a aprender": Amar Kumar sobre el futuro de la educación

Amar Kumar charló con el Observatorio sobre el futuro de la educación. De acuerdo con Kumar será esencial continuar adquiriendo nuevas habilidades sobre la marcha. En un mundo en constante cambio, los aprendices que saben cómo aprender van a ser increíblemente exitosos.

Desde quickread

February 1, 2018 |   NACVA  |   CTI  |    |   The Surprising Role of Client Education in Closing New Business Deals Client education can have a huge impact in accounting and professional service firms’ content marketing efforts.  By providing prospects with increasingly valuable pieces of educational content, you can not only attract them to your firm, but also nurture them as they move into and through your sales funnel. Read more» Why All Values Are Not Created Equal: Understanding Terms and Bridging a Potential Valuation Gap It is not uncommon for litigation to stem from disagreements over the value of privately held companies and ownership interests in those entities.  In those situations, many different values are often discussed as the parties attempt to reach a resolution.  It is important to make sure that the parties are speaking the same language as far as the type of value being considered—equity value, enterprise value or invested capital value.  While these three types of value are related, there are significant differences between them and understanding those differences is important in reaching a fair resolution.  In his article, the author walks through the differences in equity, enterprise, and invested capital value he shares with attorneys and views as additional tools to effectively navigate valuation-related disputes and negotiations. Read more» In Case You Missed It: Discount Rates in a Purchase Price Allocation: Understanding the nature and risk of expected cash flow This discussion summarizes the interrelatedness of the weighted average cost of capital and the weighted average return on assets within the context of a purchase price allocation for financial reporting purposes. Failure to understand this fundamental relationship can lead to inaccurate estimates of value for the acquired assets and, therefore, inaccurate reported asset values and amortization expense on the financial statements of the acquirer. The WACC can be viewed as a weighted average of the required rates of return for the individual assets of the acquired company. The selected intangible asset rates of return should be reviewed for reasonableness through a weighted average return on assets analysis. Understanding the nature and risk of the expected cash flow (of the enterprise and specific assets) is important to ensuring consistency throughout the analysis. Read more» The Asset-Based Valuation Approach: Common Analyst Misconceptions The first article in this series provided an introduction to valuation analysts (analyst) regarding the need to integrate and use the Asset-based Approach to value going-concern businesses and securities. This second installment addresses common analyst misconceptions regarding the use of the Asset-based Approach to value both asset holding companies and operating companies. Read more» QuickReadBuzz AARP Wants Prospective Clients to put Advisors on the Record The Retiree’s Cost of Care Barometer Managing the Unique Needs of Ultra-High-Net-Worth Clients

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