vol. 11 núm. 20 (2013)

Health indicators in the country at least in coverage it been improved. Enabling state that government efforts for universal coverage are being met. However, health care reform (Law 100) and subsequent amendments to the reform deserve depth review, including the Law for the care of orphan diseases. This paper takes this analysis exercise, showing that the measures actually result in more exclusion for this group of people suffering from these diseases. To demonstrate the above a critical analysis of the application of the concepts of risk and assurance under the conception of state and motivations of the Act becomes orphan diseases.

A red ink

This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes and poverty, based on the relationship between taxation policy decisions and its possible impact on the social conditions of the population, specifically on poverty.The third part is an approach to the measurement of poverty and finally a correlation between poverty indicators and the evolution of the VAT  structure within the given period, concluding that changes in VAT contributed to lower the population’s incomes and thus increase poverty rates.The analysis proposed in the document is relevant to the extent that it allows to point out the impact of the tax structure and especially of the value added tax on the dynamics of social development of the country.

This research was especially prepared in the month of June 2013, for the XVIII International Congress of Accounting, Management and Information Technology to be held in Mexico City DF on the 2ndand 3rd of October of 2013. The overall objective is to examine the implementation of the nine basic postulates in light of the traditional accounting principles generally accepted. The research developed is analytical-explanatory documentary and a bibliographic synthesis of books, international accounting research journals, abstracts and Web pages. The main finding shows that there are high quality standards geared to the investor, prioritizing financial rather than economic concerns, from the consensus reached by different theoretical approaches developed in recent decades, validated by businesspractice and whose aim is to reflect the economic essence of operations, and to present a fair view of the financial position of the company. IFRS are issued by the International Accounting Standards Board (IASB), (former International Accounting Standards Committee).

This work seeks to analyze the performance and requirements of the method of hedge accounting under the regulatory framework of the International Financial Reporting Standards [IFRS] to SMEs, for which several important thematic compendiums are contextualized to address this issue. Following this line of thought, the work comprises a preamble on the objectives of the IFRS for SMEs and the implementation process in Colombia; it continues with the conceptual framework of Financial Instruments under the IASB model for SMEs, and consequently the Derivatives used for Hedge Accounting are conceptually defined and finally the Hedge accounting method is explained, which is grounded in a practical exercise designed to illustrate and collect the concepts developed during the central inquiry of the work.

This research undertook study of business mergers and combinations by analyzing a real situation. In the first part of the paper, the theoretical foundations that provide the context of mergers in the Colombian and International accounting standards were identified, then the case study of the Banco de Bogota S.A. and y Banco de Crédito y Desarrollo Social Megabanco S.A merging, was presented under the review of the implementation of the International Financial Reporting Standards [IFRS] No. 3.Employing the method of acquisition determined by the IFRS, it was possible to identify the acquirer company and the acquired company, the acquisition date was determined, the assets acquired and liabilities assumed by the acquirer company were established. The assets and liabilities of the acquired entity were found at book value rather than fair value as was expected, at the time to find the gain on the transaction, the revenue was identified, because the amount paid was less than the difference between assets and liabilities assumed.

In order to expand the framework for understanding the role played by accounting in organizations, an analysis from the conceptual elements of the French theorist Pierre Bourdieu, analyzing the situation of an organization of peasant resistance is proposed, identifying articulation of planning and budgeting with the social process set up by the community, seeking to demonstrate how the discipline operates in a context with qualitatively divergent logics from those prevailing in the organizational environment of private enterprise. From this, the planning and budgeting are understood as a symbolic system where there are logics that allow cognition and communication, in a process in which power relationships overlap.Product of a particular form of relationship, accounting is understood as a knowledge in which reality is recreated and built, by a community. It falls under the framework of specific relationships of power that transcend it and penetrate the social construction, beyond the purely economic and financial frameworks.

Deviant behavior of students throughout their academic training is more common than believed. In fact, behind the simple act of breaking a rule established by any educational institution, there are a number of social constructions that are developing around this situation and it is important to delve into them. Indeed, the focus of this study is to find the position and tolerance that students from two different Faculties have toward academic fraud and try to find the possible causes for that tolerance towards deviant actions. In addition, there will be a special emphasis placed on the Faculty of Management, given the importance and relevance that graduates from this academic program have in the economic development of a country.

Editorial