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Tema: FINANZAS DE LA EMPRESA

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  • Miniatura
    Ítem
    Efectos fiscales y contables en la compraventa de una empresa
    (Universidad Icesi, 2011-01-01) Ágredo López, Jorge Alexis; López Avila, César Omar; Asesor
    The work sets out initially reasons that lead to employers to sell, and investors to buy a company. Defined ways to normalize the negotiation, such merger and excision in its different forms; it presents the accounts of a merger by absorption, in this case we present the records relating to assets, liabilities, and equity in the absorbent and absorbed.In the taxation, the emphasis is on the application of Articles 36-1, and 49 of the Statute Tax with regard to the determination of the profits taxed, not taxed and presentation in the financial statements. Benefits for shareholders, the compensation of the tax losses that absorbed in the declaration of the absorbent. The management of retained earnings in the event of a payment of dividends or shares and everything related to the calculation of the retention on the source.
  • Miniatura
    Ítem
    Cómo mejorar las competencias administrativas del profesional de la salud para evitar el impacto negativo sobre el desempeño financiero de la empresa donde labora.
    (Universidad Icesi, 2011-04-01) Arana Moreno, Germán Eusebio; Zuluaga Díaz, Blanca Cecilia; Asesora
    This paper initially examines and considers how an institution is financially affected by the Colombian health system, for the unknown with the administrative functions of health professionals, and then present the proposal for training in administrative skills to professional positively impact health seeking the company's finances. Health professionals, graduates leave the study centers with good knowledge and good clinical preparation (care) to work in the institutions of the health system, but with one big flaw in administrative and regulatory knowledge of the system. These administrative skills required in their daily practice, which necessarily have to take over their working lives. Administrative functions complement their scientific performance, are required by the regulations of the health system, but they are ingrained in their training in the universities that train. Therefore our proposal is to create a suitable program in the training of managerial skills in health professionals so that already with the appropriate knowledge and training (skills), have the necessary tools to properly perform their administrative duties within institutions where they work, seeking to generate a positive financial impact on health institutions. In this way, is offering a program of continuing education that does not exist in Cali or in the Cauca Valley, are pioneering this approach to health sector