De Computis-Revista Espanola de Historia de la Contabilidad最新文献

{"title":"Noticias","authors":"Esteban Hernández Esteve","doi":"10.26784/issn.1886-1881.v5i9.160","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v5i9.160","url":null,"abstract":"Información sobre los trabajos publicados Information on the published works","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"1031 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156717","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}

{"title":"Noticias","authors":"Esteban Hernández Esteve","doi":"10.26784/issn.1886-1881.v1i1.249","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v1i1.249","url":null,"abstract":"Noticias","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156719","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}

{"title":"Información financiera al servicio de la imagen. Estados contables del nuevo banco español de San Fernando y su sucesor el Banco de España, en la etapa previa al privilegio de emisión (1847-1873)","authors":"Rafael Moreno Fernández","doi":"10.26784/issn.1886-1881.v5i9.152","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v5i9.152","url":null,"abstract":"
 El Nuevo Banco de San Fernando creado en 1847, fruto de una fusión, presentaba importantes quebrantos patrimoniales, los cuales fueron saneándose a lo largo de sus seis últimos años de vida. Su cambio de denominación en 1856, por Banco de España no supone ninguna variación real, por cuanto es un continuador en todos los aspectos significativos de su actividad.
 Legislativamente en 1856, el panorama bancario español se transforma radicalmente, abriéndose la posibilidad de crear bancos emisores de billetes locales y un nuevo tipo de entidad bancaria (la Sociedad de Crédito, similar a la actual banca privada), y con ello la competencia. Posteriormente, muchas de estas instituciones verían truncada su existencia a consecuencia de las crisis de todo tipo que castigaron a nuestro país en el período examinado
 Un conjunto de hechos y circunstancias extraordinarias quebraron, en el Nuevo Banco de San Fernando, tanto su imagen pública como su solvencia, llevándole al borde mismo de la bancarrota. Aparte de las soluciones financieras adoptadas para el reflotamiento patrimonial de la Entidad, se dispusieron otras medidas encaminadas a tratar de reconstruir lentamente su maltrecha reputación y así entre otras, se resolvió reducir al mínimo la información facilitada sobre la Institución e incluso, en este sentido, durante tres años no fue convocada la Junta General de Accionistas (1848-1851). Superada la etapa crítica, se vuelve a la normalización en la celebración de las Juntas de Accionistas y progresivamente al nivel de información que de todo tipo se proporcionaba.
 El análisis se extiende hasta 1873, justo antes de que el Banco de España se convierta, ya de manera definitiva y permanente, en Banco de emisión único, dotado de una extensa red nacional de sucursales, contrastada solvencia, aunque siempre a merced de su principal deudor (el Estado) y con una problemática operativa distinta, si bien para alcanzar tal posición hubo antes de superar algunos momentos ciertamente comprometidos.
 Constituye nuestro objeto abordar, cómo tras caer, se reconstruye ese bien intangible, cual es la reputación del Banco, a través de la información publicada de los estados contables de la Memoria; fundamentalmente, analizando la imagen cualitativa que de ellos se transmite, y relacionándolos directamente con la situación real, tanto patrimonial como económica que atraviesa la Entidad, en muchos momentos públicamente desconocida, puesto que ese análisis puede extenderse más allá de los datos puramente numéricos. Así de la simple lectura de los estados y su evolución, podemos obtener conclusiones realizando ese examen cualitativo y diferente del puramente contable o legalista, que es el que se practicaba en la época, y también con posterioridad.
 En el mundo actual con la normalización contable de los estados financieros, no puede hacerse, en general, este tipo de análisis directo, si bien la imagen exterior que se transmite en la Memorias de","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156917","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}

{"title":"Feature-Rich, GPU-Assisted Scatterplots for Millions of Call Events","authors":"Dylan Rees, Richard C. Roberts, R. Laramee, P. Brookes, Tony D'Cruze, G. A. Smith","doi":"10.2312/CGVC20181209","DOIUrl":"https://doi.org/10.2312/CGVC20181209","url":null,"abstract":"The contact center industry represents a large proportion of many country’s economies. For example, 4% of the entire United States and UK’s working population is employed in this sector. As in most modern industries, contact centers generate gigabytes of operational data that require analysis to provide insight and to improve efficiency. Visualization is a valuable approach to data analysis, enabling trends and correlations to be discovered, particularly when using scatterplots. We present a feature-rich application that visualizes large call center data sets using scatterplots that support millions of points. The application features a scatterplot matrix to provide an overview of the call center data attributes, animation of call start and end times, and utilizes both the CPU and GPU acceleration for processing and filtering. We illustrate the use of the Open Computing Language (OpenCL) to utilize a commodity graphics card for the fast filtering of fields with multiple attributes. We demonstrate the use of the application with millions of call events from a month’s worth of real-world data and report domain expert feedback from our industry partner.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"1 1","pages":"71-79"},"PeriodicalIF":0.2,"publicationDate":"2019-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43455544","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}

{"title":"Parameterized Inapproximability of Target Set Selection and Generalizations","authors":"C. Bazgan, M. Chopin, A. Nichterlein, F. Sikora","doi":"10.3233/COM-140030","DOIUrl":"https://doi.org/10.3233/COM-140030","url":null,"abstract":"In this paper, we consider the Target Set Selection problem: given a graph and a threshold value Open image in new window for each vertex v of the graph, find a minimum size vertex-subset to “activate” s.t. all the vertices of the graph are activated at the end of the propagation process. A vertex v is activated during the propagation process if at least Open image in new window of its neighbors are activated. This problem models several practical issues like faults in distributed networks or word-to-mouth recommendations in social networks. We show that for any functions f and ρ this problem cannot be approximated within a factor of ρ(k) in f(k) ·n O(1) time, unless FPT = W[P], even for restricted thresholds (namely constant and majority thresholds). We also study the cardinality constraint maximization and minimization versions of the problem for which we prove similar hardness results.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"26 1","pages":"11-20"},"PeriodicalIF":0.2,"publicationDate":"2014-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83057080","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}

{"title":"On the Behavior of Tile Assembly System at High Temperatures","authors":"S. Seki, Y. Okuno","doi":"10.3233/COM-13020","DOIUrl":"https://doi.org/10.3233/COM-13020","url":null,"abstract":"Behaviors of Winfree's tile assembly systems (TASs) at high temperatures are investigated in combination with integer programming of a specific form called threshold programming. First, we propose a way to build bridges from the Boolean satisfiability problem ($ensuremath{mbox{rm S{scriptsize AT}}}$) to threshold programming, and further to TAS's behavior, in order to prove the NP-hardness of optimizing temperatures of TASs that behave in a way given as input. These bridges will take us further to two important results on the behavior of TASs at high temperatures. The first says that arbitrarily high temperatures are required to assemble some shape by a TAS of \"reasonable\" size. The second is that for any temperature τ≥4 given as a parameter, it is NP-hard to find the minimum size TAS that self-assembles a given shape and works at a temperature below τ.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"315 1","pages":"549-559"},"PeriodicalIF":0.2,"publicationDate":"2012-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78380722","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}

{"title":"Computability of the Radon-Nikodym Derivative","authors":"M. Hoyrup, Cristobal Rojas, K. Weihrauch","doi":"10.3233/COM-2012-005","DOIUrl":"https://doi.org/10.3233/COM-2012-005","url":null,"abstract":"We show that a single application of the noncomputable operator EC, which transforms enumerations of sets (in N) to their characteristic functions, suffices to compute the Radon-Nikodym derivative dµ/dλ of a finite measure µ, which is absolutely continuous w.r.t. the σ-finite measure λ. We also give a condition on the two measures (in terms of computability of the norm of a certain linear operator involving the two measures) which is sufficient to compute the derivative.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"47 1","pages":"132-141"},"PeriodicalIF":0.2,"publicationDate":"2011-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82603075","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}

{"title":"Closed left-r.e. sets","authors":"Sanjay Jain, F. Stephan, Jason Teutsch","doi":"10.3233/COM-160054","DOIUrl":"https://doi.org/10.3233/COM-160054","url":null,"abstract":"A set is called r-closed left-r.e. iff every set r-reducible to it is also a left-r.e. set. It is shown that some but not all left-r.e. cohesive sets are many-one closed left-r.e. sets. Ascending reductions are manyone reductions via an ascending function; left-r.e. cohesive sets are also ascening closed left-r.e. sets. Furthermore, it is shown that there is a weakly 1-generic many-one closed left-r.e. set.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"103 1","pages":"218-229"},"PeriodicalIF":0.2,"publicationDate":"2011-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72892963","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}

{"title":"Strong Reductions and Isomorphism of Complete Sets","authors":"Ryan C. Harkins, J. M. Hitchcock, A. Pavan","doi":"10.3233/COM-140028","DOIUrl":"https://doi.org/10.3233/COM-140028","url":null,"abstract":"We study the structure of the polynomial-time complete sets for NP and PSPACE under strong nondeterministic polynomial-time reductions (SNP-reductions). We show the following results. -- If NP contains a p-random language, then all polynomial-time complete sets for PSPACE are SNP-isomorphic. -- If NP ∩ co-NP contains a p-random language, then all polynomial-time complete sets for NP are SNP-isomorphic.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"21 1","pages":"168-178"},"PeriodicalIF":0.2,"publicationDate":"2007-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73004614","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}