vol. 13 núm. 24 (2015)

The work has as objective, to offer a procedure for the development feasibility study along the cycle life project investment in the tourism system, supported by the use development indicators of its strategy management. In the topic development, the functions of the feasibility study are shown in the initial investment process, like half preliminary evaluation in the basic engineering designs, their use in the detail engineering, the execution and control, for finally, to validate the project closing, the indicators execution, previously defined in the feasibility study.

This research has the general objective to review the implementation of the new nine basic generally accepted accounting principles. The inquiry is analytical-explanatory documentary, and books, international accounting research journals, abstracts and Web pages bibliographic synthesis. The main finding shows that high quality standards are geared to the investor, give priority to financial economics from the consensus reached by different theoretical approaches developed in recent decades, validated by business practice and intended to reflect the economic substance of operations, and to present a true and fair view of the financial position of the company. IFRS are issued by the International Accounting Standards Board (IASB), (former International Accounting Standards Committee).  

 In this study using exploratory methodology (review of secondary sources) is intended to show how it has gone to Colombia in terms of Financial Inclusion (IF). To address this matter, some methodologies are described to measure IF such as the Global Findex, the AFI and ALIDE, further shows the different dimensions of the IF such as access, use, quality and wellness generated, in the case of Colombia, 72.5% of the population has access to any financial product. 

Ever since the middle of the Spanish colonial period, the sugar industry in Cuba represented one of the main income sources for the country. The Sugar Historical Patrimony Archive in the province of Villa Clara files lots of documents referring to the province current sugar-mills dating from the year 1845 to 2001. 335 volumes of payrolls, salaries and daily wages are kept in that institution and 19 volumes correspond to the Former Santa María S. A. sugar mill, Ifrain Alfonso today, located in Ranchuelo town. The present research work deals with a countable-historical analysis of payrolls and wages at the Santa María S. A. sugar mill in the year 1940, according to the current period´s regulations. Keywords Salary, payroll, sugar’s industry, Cuba, accounting history, Central Santa María S. A.  

The paper summarizes the conference that Professor Esteban Hernandez gave as part of the celebrations with which the Inter-American Development Bank commemorated the 400th anniversary of the birth of Miguel de Cervantes. In it, Professor Hernandez Esteve describes another Cervantes: the public official who acted on behalf of the Spanish Crown as a tax collector, and as such, the handling of accounting information on the goods and resources raised. The document is full of historical details about the different activities that Cervantes performed as representative of the Crown, and the problems the work of the collector faced at the time. Although its construction the author takes as secondary reference sources, the story is original in the study approach, and offers a clearly understanding about the Cervantes personality and his work as accountant, at a time in history very important for consolidation of modern accounting.  

La historia de la contabilidad y contabilidad en la historiaLos estudios sobre la historia de la contabilidad son amplios y ricos, y aun­que en principio sigan siendo algo exóticos en nuestro medio, en realidad cuentan con un sinnúmero de ejemplares de todas las calidades, escuelas historiográficas, perspectivas y análisis, que tienen como función recordar cómo la contabilidad ha evolucionado con el devenir de las distintas socie­dades que la desarrollan.Pero también existe otra perspectiva, la de narrar la contabilidad y su papel en la historia de la humanidad, es decir, la función que los dispositivos contables, las técnicas, las ideas y los personajes que la han practicado han jugado en sus respectivas sociedades en diferentes épocas.La contabilidad como conocimiento especializado aparece desde el mismo momento en que los pueblos comienzan sus procesos de acumu­lación de riqueza y cuando el control de dicha acumulación supera todas las capacidades de control mnemotécnico de los hombres. El registro y la representación de las magnitudes de las riquezas impulsaron el desarrollo de los números y de la escritura misma, es decir, en un sentido más amplio, la contabilidad promovió el desarrollo de las civilizaciones.En esta edición de la Revista Activos, tenemos el placer de presentar un par de artículos que se inscriben en esta visión de la importancia histó­rica de la contabilidad. El primero es una concesión del maestro Esteban Hernández Esteve, titulado "Cervantes como comisionado y recaudador al servicio de la Real Hacienda