Browsing by Author "Rojas-Molina, Leidy Katerine"

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    Efectos económicos de la NIIF 9. Análisis de caso para las entidades listadas en la bolsa de valores de Colombia
    Gutiérrez-Montoya, Diana ; Rojas-Molina, Leidy Katerine; Corporación universitaria UNITEC
    El objetivo de este capitulo es identificar los efectos económicos producidos por la adopción de la NIIF 9 en entidades listadas en la Bolsa de Valores de Colombia. Inicialmente se realiza una revisión al concepto de efecto económico, asociado a la adopción de una nueva norma contable. Posteriormente, empleando el índice de conservadurismo de Gray se realiza un estudio empírico para determinar los efectos patrimoniales vinculados con la adopción por primera vez del estándar. Los resultados evidencian un impacto negativo en el 89% de las compañías con una media de afectación del 1.55%, inscrito al cambio en el modelo de deterioro de cartera al pasar a ser de perdidas incurridas a perdidas esperadas.
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    Impacto de la asignatura software contable en la Universitaria Agustiniana
    Peña-Murcia, Michell Carolay; Zamudio-Roncancio, Manuel Andres; Rojas-Molina, Leidy Katerine
    The general objective of this research is to establish what is the impact and importance of accounting software for the students of public accounting of the Augustinian university, developing in the first place an analysis of the literature in order to determine the need and transcendence of information and communication technologies as a structural axis in modern education as an innovative method and pedagogy. On the other hand, the analysis of the curricular meshes of the universities of Bogotá that offer the public accounting career was carried out to know how many universities in the capital have the subject accounting software in their academic plan, to have a statistic that allows one to know how important the subject is. Secondly, an analysis of the surveys carried out on day and night students is used in order to determine what impact the subject has on students, and the importance within the career, and in the same way define the advantages and disadvantages, expectations, suggestions and improvements that students have towards implementation. Finally, the result of the interview conducted with the teacher who teaches SIIGO is presented, to determine the same characteristics from the teaching perspective, in methodological, teaching and pedagogy, so that this research is of help in order to implement improvements and changes within the Augustinian university and in the other universities that want to opt for accounting software as a tool for the student.