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NIC 36: Cálculo de Deterioro y Reversión de Activos Fijos

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Aplicación de NIC 36: Deterioro y Reversión de Activos

El presente caso práctico aborda la aplicación de la Norma Internacional de Contabilidad 36 (NIC 36), que trata sobre el deterioro del valor de los activos. Se analiza la situación de la empresa ALLENDE, que el 1 de enero de 2016 adquiere una línea de producción.

Datos Iniciales de la Línea de Producción

  • Fecha de Adquisición: 1 de enero de 2016
  • Precio de Adquisición: 1.200.000 €
  • Método de Amortización: Lineal a 5 años
  • Valor Residual (VR): 200.000 €
  • Sistema de Cálculo del Valor Recuperable: Descuento de flujos de efectivo
  • Tasa de Descuento: 12%

Flujos de Efectivo Esperados (a 31/12/2016)

La siguiente tabla muestra los flujos de efectivo esperados para los años de vida útil restantes,... Continue reading "NIC 36: Cálculo de Deterioro y Reversión de Activos Fijos" »

Marx's Dialectic, Class Struggle, and Hermeneutic Interpretation of Text

Classified in Philosophy and ethics

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Marx's Solution to Industrialization and Urbanization

Karl Marx argued that the moral and practical problems caused by the bourgeoisie during industrialization and urbanization would ultimately be addressed through a workers' revolution.

He posited that eventually, the proletariat (the working class) would rise up and seize the means of production. This revolutionary act would lead to workers receiving an equal share of the profits, thereby resolving the inherent inequalities of the capitalist system.

The Role of the Hegelian Dialectic in Societal Progress

According to Marx, society progresses through class struggle, a dynamic process rooted in the Hegelian dialectic. This conflict ultimately results in the overthrow of the old economic system... Continue reading "Marx's Dialectic, Class Struggle, and Hermeneutic Interpretation of Text" »

School Memories: From Basketball to Gymnastics

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School Break Time Memories

During school breaks, my friends and I used to play basketball. We formed teams, and the losing team would buy Lay's for the winning team. I used to play basketball, but I stopped when I broke my finger. Afterward, the school bought a thick and long rope, and I started playing jump rope with my friends. We all got together, and one by one, we started jumping. It was a lot of fun, but actually, I think I'm afraid of it now. I also used to play hide-and-seek with my friends, but I didn't like it much because I felt like time was passing, and the break was ending very quickly. When I entered high school, I stopped playing during breaks and only ate breakfast with my friends. We would sit on a bench and just talk.

A Lost

... Continue reading "School Memories: From Basketball to Gymnastics" »

Software Design Principles and Patterns

Classified in Computers

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Lecture 2: Dynamic Dispatch and Interfaces

  • Dynamic Dispatch: The process of selecting which implementation of a polymorphic operation to call at runtime.
  • Interface: Calling a method that is not in the interface will cause a compilation error.

Lecture 3: N/A

Lecture 4: Method Contracts, Exceptions, and Unit Testing

  • Method Contract: Should define pre/post conditions and exceptional behavior. The client is to blame if the precondition is not met, and the service is to blame if the postcondition is not met. Exceptional behavior specifies what the code will do if a precondition is violated.
  • Exception: Runtime exception (unchecked) and IO exception (checked). The IO exception must be caught; otherwise, the code won't compile.
  • Unit Test: Test boundary
... Continue reading "Software Design Principles and Patterns" »

Language vs Dialect: Power Dynamics and Societal Influence

Classified in Social sciences

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Regarding the difference between a language and a dialect can be confusing. A language is a mental phenomenon, the language lives in the mind because it is a cognitive ability. However, a dialect is a certain type of linguistic variety. It is the way of speaking of a community which is a bit different from the standard one. One problem is dialectal continuum:

The distinction is very broad. If we ask how many languages there are, we will not have an exact answer because there are over 4000 and 6000 languages. It is difficult to say which is a language or which is not. The word 'language' is a concept more political than scientific, the decision in the end is political. For example, the Swedes, Danish, and Norwegians speak highly similar linguistic... Continue reading "Language vs Dialect: Power Dynamics and Societal Influence" »

Mesopotamian Civilization: Society, Economy, Religion

Classified in History

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The Rise of Mesopotamian Civilization

On the banks of the Tigris and Euphrates rivers, the main urban settlements that were to play a leading role in the three millennia of Mesopotamian history emerged. The periodic overflowing of their banks irrigated and enriched the surrounding land, allowing intensive agricultural exploitation. This favored the appearance of stable settlements and their development. Cities such as Uruk, Ur, Lagash, Assur, Mari, and Babylon, among many others, arose, governed independently from a temple-palace.

Mesopotamian Society and Governance

The temple-palace organized the economy and held the political and military monopoly, as it was where the production and surplus from their economic activities were stored. Society... Continue reading "Mesopotamian Civilization: Society, Economy, Religion" »

C Programming Examples: Code Snippets and Explanations

Classified in Computers

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C Programming Examples

Here are several C programming examples:

Vector Operations

#include <stdio.h>

void leVetor (int v [] , int tam );
int prodEscalar (int v1 [] , int v2 [] , int tam );

int main (void) {
    int v1 [ DIM ], int v2 [ DIM ];
    int i;
    int prod ;

    leVetor (v1 , DIM );
    leVetor (v2 , DIM );
    prod = prodEscalar (v1 , v2 , DIM );
    printf ("%d\n", prod );
    return 0;
}

void leVetor (int v [] , int tam ) {
    /* Completar */
}

int prodEscalar (int v1 [] , int v2 [] , int tam ) {
    /* Completar */
}

Random Number Generation

#include <stdio.h>
#include <time.h>
#include <stdlib.h>

#define VEZES 10

int main (void) {
    int i , j , k;
    double r;

    srand ( time ( NULL )); /* inicializa
... Continue reading "C Programming Examples: Code Snippets and Explanations" »

Indifference Curves, Budget Lines, and Consumer Equilibrium

Classified in Economy

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Theory of Indifference Curves

Developed by Prof. Thomas S. Alvarez

ECONOMICS AND INDUSTRIAL ORGANIZATION I

Indifference Curves

The table below shows points in four different indifference curves for a consumer.
(a) Draw the indifference curves I, II, III, and IV on the same set of axes.
(b) What are indifference curves?

I II III IV
Qx Qy Qx Qy Qx Qy Qx Qy
2 13 3 12 5 12 7 12
3 6 4 8 5.5 9 8 9
4 4.5 5 6.3 6.3 8.3 9 7
5 3.5 6 5 7 7 10 6.3
6 3 7 4.4 8 6 11 5.7
7 2.7 8 4 9 5.4 12 5.3

(a)

Image

(b) Indifference curves graphically display the tastes and preferences of consumers (in the analysis of utility, the total utility curve introduced consumer tastes). The consumer is indifferent to all the various combinations of X and Y on the same indifference curve... Continue reading "Indifference Curves, Budget Lines, and Consumer Equilibrium" »

Mastering Adverbial Clauses: Types, Subordinators, and Usage

Classified in Philosophy and ethics

Written on in English with a size of 3.37 KB

Understanding Adverbial Clauses

Clauses of Time

They are often introduced by subordinators such as after, before, since, until, when, while, as soon as, and once.

Example: When I first met you, you were still studying.

Clauses of Place

They are introduced by where or wherever.

Example: They always went for their holidays wherever they could afford to go.

Clauses of Condition and Concession

This category includes two related types:

  • Conditional Clauses: These express the dependence of one set of circumstances on another.

Example: If you are late, I will have gone away.

Concessive Clauses: These imply a contrast between two circumstances; the main clause is surprising in light of the subordinate one.

Example: Although I was late, she waited for me.

Specific

... Continue reading "Mastering Adverbial Clauses: Types, Subordinators, and Usage" »

What is the time of the pet

Classified in Medicine & Health

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Do you think you eat healthily?No because i eat street food and i dont eat at my normal hours

Why do so many people believe that is important to have a healthy diet?Because healt depends a los on what youconsum

What are the long term benefits of eating more fruit and vegetables?Have better healt and be well hour nour shed

Ia it olnay to ead junk food from time o time?Yes but not very often

1Temptation:The desire to do something that you know is bad for you

2Carbonated:Containing small bubbles of carbon dioxide

3Quenches:Drink so that you are no longer thirsty

4Decay:The state of being destroyed naturally or through lack of care

5Obesity:The state of bek so overweight that it is not healthy

6Toppings:A layer of food on top of a dish that makes it look... Continue reading "What is the time of the pet" »