Horizontes de la Contaduría en las Ciencias Sociales最新文献_第3页

Análisis del estímulo fiscal de la contratación a personas con discapacidad en el sector restaurantero de Xalapa 在哈拉帕的餐饮业招聘残疾人的财政刺激分析

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i17.60

Erick Moisés Arenas Del Ángel, César Vega Zárate, Leticia Murcia López

引用次数: 0

Energías alternas en Zacatecas: Una nueva metodología para evaluar la competitividad territorial 萨卡特卡斯的替代能源:评估领土竞争力的新方法

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i18.65

Luisa Fernanda Esparza Santos, Ángel David Pedroza Ramírez

{"title":"Energías alternas en Zacatecas: Una nueva metodología para evaluar la competitividad territorial","authors":"Luisa Fernanda Esparza Santos, Ángel David Pedroza Ramírez","doi":"10.25009/hccs.v0i18.65","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.65","url":null,"abstract":"Se considera como energías alternas a todas aquellas que provienen de los recursos naturales. En el esfuerzo por su implementación surge un nuevo término llamado competitividad territorial. Este artículo presenta una implementación de una nueva metodología de análisis de competitividad territorial del estado de Zacatecas en la adopción de las siguientes energías alternas: eólica, solar, geotérmica e hidráulica. La metodología descrita se basa en tres perspectivas contables: ambiental, humana y económico-financiera. Para la perspectiva ambiental, se analizaron algunas variables relacionadas con las energías en mención y se propusieron los mejores municipios para cada energía. La perspectiva humana analizó la existencia de mano de obra calificada en México para la implementación de energías alternas. Finalmente, en la perspectiva económico-financiera, se analizó si es posible el destinar recurso para estos fines basados en el presupuesto para dicho estado. Esta investigación concluye con una lista de los municipios más aptos para las energías mencionadas que, bajo esta nueva metodología de análisis, propone a Zacatecas con competitividad territorial para la adopción de energías alternas.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121152679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impacto en la actividad económica por covid-19 en empresarios de Xalapa, Ver. covid-19对哈拉帕企业家经济活动的影响，见。

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i15.43

Daniel Acosta Mejía, Alma Karina Baizabal Leal

{"title":"Impacto en la actividad económica por covid-19 en empresarios de Xalapa, Ver.","authors":"Daniel Acosta Mejía, Alma Karina Baizabal Leal","doi":"10.25009/hccs.v0i15.43","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.43","url":null,"abstract":"The impact that the Mexican population has suffered with severe acute respiratory syndrome (SARS), popularized as COVID-19, has become a social and economic problem, the government has spread isolation and distancing measures among people to reduce the contagion causing instability in the finances of companies and small taxpayers, causing people to have more expenses than income. This problem has led to the need to close branches, offices, premises and layoffs of the workforce. Using a quantitative methodology for analyzing the impact of COVID-19 on economic activity in the business sector of the city of Xalapa, we used the survey as a research technique to know accurately the situation, identify the guidelines provided by the government to return to the new normal, and propose strategies to promote the use of digital platforms facilitating the e-commerce drives the remote work, generating initiatives for the care of the local economy; in addition, an administrative and financial planning in the fulfillment of fiscal obligations in the scenario of a return of staggered activities for the recovery of the economic stability of the entrepreneurs.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"35 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132242059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impacto financiero en las empresas mexicanas como consecuencia del covid-19 covid-19对墨西哥公司的财务影响

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i17.55

Xochitl Patricia Herrera Xocuis, Gerardo Eduardo León Hernández

引用次数: 0

Ahorro voluntario para el retiro: su beneficio fiscal 自愿退休储蓄:你的税收优惠

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i18.61

Gabino Hernández Hernández, María del Carmen García García, Alicia Eguía Casis

引用次数: 0

Estudio de una asociación religiosa 对宗教协会的研究

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i16.51

José de Jesús Medina Corona, Socorro Enriqueta López Moreno, Martha Elena Báez Martínez, José Cruz Morales Carpinteyro

{"title":"Estudio de una asociación religiosa","authors":"José de Jesús Medina Corona, Socorro Enriqueta López Moreno, Martha Elena Báez Martínez, José Cruz Morales Carpinteyro","doi":"10.25009/hccs.v0i16.51","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.51","url":null,"abstract":"Since ancient times, religion has marked paradigms in different periods of history, so our objective is to objectively propose and analyze the taxation and correct control of the expenses and income of a Religious Association, through technical research, where different documents such as books, articles in specialized electronic journals, documentary analysis, financial information standards, not only mention is made of the history, legal personality, tax obligations, taxation and applicable aspects in the Income Tax Law, which is reflected It is the correct system of control of expenses and income, which is a fundamental part for a correct accounting, as for an association of this type, there is the erroneous idea of confusing that being in the Non- Profit segment it should not carry electronic accounting or in some cases make income tax returns, sometimes Certain issues are unknown and for this reason this article arises in search of correcting this situation and creating corporate responsibility. At the end of this investigation is the breakdown of income and expenses of a certain Religious Association, explaining in detail when it corresponds to contribute with the corresponding tax.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131979611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Plataformas de financiamiento colectivo en México. Una alternativa para emprendedores 墨西哥的众筹平台。企业家的选择

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i16.48

Miguel Ángel González Romero, Edmundo Mejía Sánchez, Gerardo Ablanedo Rosas, Josabeth Juárez Mendoza

{"title":"Plataformas de financiamiento colectivo en México. Una alternativa para emprendedores","authors":"Miguel Ángel González Romero, Edmundo Mejía Sánchez, Gerardo Ablanedo Rosas, Josabeth Juárez Mendoza","doi":"10.25009/hccs.v0i16.48","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.48","url":null,"abstract":"COVID-19 has rethought and accelerated the use of technology in financial terms; the emergence and consolidation of the industry called Fintech (finance plus technology) has given way to the creation of financing alternatives that allow small investors to contribute economic resources to finance ideas or projects of social, business, and real estate through digital platforms of collective funding. In Mexico there is an attempt to regulate these platforms, however, it is still insufficient, therefore, the objective of this paper is to recognize the emergence of financial technology platforms and to identify whether they can be a new form of viable financing for entrepreneurship in Mexico, on the basis of a theoretical review of the collaborative economy model as a basis for the emergence of this collective financing model and then a classification of the type of existing platforms and the rewards they offer, in order to generate some conclusions that allow to delve into the subject and motivate new research work. The limitations of this research lie in the limited access to quantitative information to make a model that explains the penetration of this type of financing, the speed with which they are advancing both in market penetration and in the regulatory field, however, it is recognized that this paper contributes to the conceptualization of collective financing as well as to its dissemination and knowledge since it is a form of circulation of financial capital in the 21st century that is revolutionizing the form of credit in Mexico and the world.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124503878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

El sindicalismo universitario en México y las relaciones laborales 墨西哥大学工会主义与劳工关系

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i16.53

Tamara Morales Owseykoff, Héctor Rogelio Olivares Galván

引用次数: 0

La cultura tributaria y su impacto en la recaudación fiscal 税收文化及其对税收征收的影响

Horizontes de la Contaduría en las Ciencias Sociales Pub Date : 1900-01-01 DOI: 10.25009/hccs.v0i15.54

Laura Palmira Vargas Arena, Gerardo Hernández Barrena, Salvador Sánchez Ruanova

引用次数: 1