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International Accounting Standard No 1: Presentation of Financial Statements

Aim

1. The objective of this Standard is to establish the basis for filing financial statements with general purpose, to ensure that they are comparable, both with the financial statements of the same entity for prior periods, as with those of other entities. To achieve this objective, this Standard establishes, first, general requirements for filing financial statements, and then provides guidelines for determining their structure, while laying down minimum requirements on their content.

Scope

This Standard applies to all types of financial statements for purposes of general information that are processed and presented in accordance with International Financial Reporting

Relationships in the Workplace

What is Communication?

Communication is a circular process involving a sender, a message, and a receiver. This process also includes the channel, noise, code, and context. In this circular process, elements influence each other.

Axioms of Human Communication

1. It's Impossible Not to Communicate - Behavior = Communication

Communication is a fluid and multifaceted process with many modes of behavior (verbal, postural, tonal, context), where all elements contribute to the meaning conveyed to others.

All behavior is communication. Everything we do communicates something. Even ignoring communication is a form of communication. For example, consider the interaction (or lack thereof) when we share an elevator with a stranger.... Continue reading "Effective Workplace Communication: Building Strong Relationships" »

Introduction

To address the issue of the pursuit of knowledge, we will adopt a motivational point of view based on the study of motives that drive individuals to seek knowledge.

We will explore reasons beyond mere lack and consider the needs of self-realization. Understanding the motivations behind the pursuit of knowledge is crucial when examining philosophical schools of thought.

Needs to Know

Among human needs, we find the "need to know."

However, Maslow's hierarchy of needs does not explicitly include a need to know. This is because all types of needs are related to knowledge. Therefore, the pursuit of knowledge can be motivated by any type of need.

Whether a need functions as a need to know depends not on its type but on how it operates –... Continue reading "The Pursuit of Knowledge: Needs, Types, and Impact" »

Management Functions: Planning, Organization, Direction, and Control

Planning

The process of defining goals and objectives with their respective strategies for action to develop the activities to achieve them.

If there is no fixed course plan of the organization, these are some planning activities:

• Analysis of current situations.
• Anticipating the future.
• Targeting.
• The decision of such activities.
• The choice of corporate and business strategies.
• The identification of resources needed to achieve the goals of the organization.

Organization

Involves designing the most appropriate structure to carry out the plans.

• This function determines:
  • Measures to be implemented,
  • How to group,
  • Who performs, and
  • Clearly stated positions and hierarchies within the organization.

Introduction

Quality management comprises three core functions: identifying improvement opportunities, developing and monitoring indicators, and designing or redesigning products and services. The EFQM Excellence Model provides a framework for achieving progress in Total Quality Management (TQM).

The EFQM Model

The EFQM Model is built on the premise that customer satisfaction, employee satisfaction, and a positive societal impact are achieved through leadership in policy and strategy, effective personnel management, efficient resource utilization, and well-defined processes, ultimately leading to business excellence. Each of the nine elements within the model is evaluated and weighted to determine an organization's progress toward excellence.

Self-

Understanding Organizational Charts

The charts are the graphical representation of the organizational structure of a company or organization that reflects, in outline, the position of the areas that comprise it, its hierarchy, lines of authority and advice.

Types of Organization by Nature

This group is divided into three types of charts:

• Microadministrative: They correspond to a single organization, and can refer to it globally or mention any of the areas that constitute it.
• Macroadministrativos: They involve more than one organization.
• Mesoadministrativos: one or more organizations consider a single sector or industry specific. Note that the term mesoadministrativo corresponds to a convention generally used in the public sector but can also be used

The organizational structure is the set of units that divide the work, and the relationships of hierarchy and subordination among its members, which manifest themselves in monitoring and control.

Advantages of a Clear Structure

A well-defined organizational structure avoids confusion by clearly assigning responsibility for results and ensuring tasks are executed effectively.

Delegating Authority

When a person entrusts a task to another and gives them the authority to do it, this is delegating authority.

Delegating is distributing tasks with some degree of authority, but the person who delegated the task remains responsible. When delegating, it's important to ensure the subordinate has the capacity to take authority and apply it successfully.

Before... Continue reading "Understanding Organizational Structure: Key Concepts" »

System Characteristics and Properties

For a system to be considered as such, it must have several interrelated factors and properties characteristic of the system.

Permeability

It is the flexibility of the system, which is neither fully open nor fully closed, allowing it to exchange energy with its environment or context.

Homeostasis (State Similar)

This refers to maintaining a regular operating system while undergoing permanent change processes. It involves mechanisms that allow self-balancing, correcting deviations or failures to ensure survival and growth. If the input level is equal to or greater than the output level, the system will maintain or grow.

Entropy

This represents the process of degeneration or obsolescence experienced by a system.... Continue reading "System Properties: Permeability, Homeostasis, Entropy & More" »

Civil Protection: Protecting People and Property

Civil protection is a system where each country provides protection and assistance to everyone in the face of any type of disaster or accident, while also safeguarding assets and the environment.

Key Tasks:

• Alarm service
• Evacuation
• Enabling and organizing shelter
• Application of blackout measures
• Rescue
• Health services, including first aid and religious assistance
• Fire-fighting
• Detection and marking of danger areas
• Decontamination and similar protective measures
• Provision of emergency accommodation and supplies

Features of Civil Protection

Generally, civil protection involves the management of emergency services at all levels within a country, with the participation of all relevant parties.

More specifically,... Continue reading "Civil Protection: Safeguarding Citizens and Assets" »

Operational Plans for Rescue Teams

1. Introduction

Members of a rescue team have duties and responsibilities to attend to during their work. Furthermore, when assigned to a bathing area, shares to be given or that could occur in this area from the standpoint of safety and aquatic emergency should be taken into account.

These actions are detailed in the Operating Procedures (OPs) and in Emergency Planning (EP).

Although it may seem that the OPs or EPs require extensive coaching, this is not necessarily the case. The OPs and EPs refer to logical actions in the field of Prevention and Intervention.

2. Features of OPs and EPs

In the implementation of OPs and EPs, the following should be considered:

• Realistic and affordable for a quick start.
• Formal but