Contabilidad y Negocios. Vol. 17 Núm. 33 (2022)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/186254

Tabla de Contenido

  • Editorial Toledo Concha, Emerson; 5-8

  • Actualidad Contable
  • Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicación Díaz Durán, Mario E; 9-56

  • Tributación
  • La incidencia de la pandemia del COVID-19 en el análisis de los precios de transferencia para efecto del impuesto a la renta en el Perú: medidas requeridas Villagra Cayamana, Renée Antonieta; 57-76

  • Contabilidad de Gestión
  • Influencia del presupuesto en las estrategias de redes sociales y la ventaja competitiva de las franquicias de alimentos Marcondes Coelho, Amanda; Monteiro, Januário José; Lunkes, Rogério João; Bortoluzzi, Daiane Antonini; 77-93

  • Banca y Finanzas
  • Información contable y rendimiento de acciones en el mercado de valores de Vietnam: enfoque de aprendizaje automático Hung Dang, Ngoc; Van Vu, Thi Thuy; Le Dao, Thi Nhat; 94-118
  • Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas Siqueira Ambrozini, Luciana Cardoso; Medeiros Magnani, Vinícius; de Souza Ribeiro, Maísa; Orsi de Araujo, Juliano Augusto; 119-140

  • Estrategia Empresarial
  • Modelo de gestión empresarial para el patrimonio alimentario Inga Aguagallo, Carlos Fernando; Pérez Barral, Osmany; 141-166
  • Detección de insolvencia financiera mediante el modelo Z-Altman en empresas colombianas no cotizantes durante el periodo 2016-2019 Roque, Daniel Isaac; Caicedo Carrero, Andrés; 167-192

  • Responsabilidad Social Empresarial
  • Divulgación de informes no financieros voluntarios: ¿por qué las empresas brasileñas no publican informes de sostenibilidad o integrado? dos Santos Bandeira, Leonardo; 193-216

  • Educación
  • Diferencias en el rendimiento académico a través del aprendizaje individual y cooperativo según los estilos de aprendizaje: un experimento en un curso de Ciencias Contables Quoos, Anderson Rodrigo; Benkendorf, Eda Cristina; dos Santos, Cleston Alexandre; Walter, Silvana Anita; 217-240
  • Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu Vargas Maldonado, Thiago; Martins Meurer, Alison; Krespi Musial, Nayane Thais ; Colauto, Romualdo Douglas; 241-262
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    • Ítem
      Rendimiento académico y bienestar personal subjetivo de posgraduación stricto sensu
      (Pontificia Universidad Católica del Perú, 2022-06-27) Vargas Maldonado, Thiago; Martins Meurer, Alison; Krespi Musial, Nayane Thais ; Colauto, Romualdo Douglas
      The research analyzes the relationship between academic performance and subjective personal well-being of postgraduate students stricto sensu. Academic performance consubstantiated aspects that exceed exclusively quantitative metrics and are pointed out in the literature as important predictors for the academic development of the subject. The subjective personal well-being was represented from the dimensions: global satisfaction with life, positive emotions and negative emotions. Three models of Multiple Linear Regression were proposed, using a sample of 378 students, in order to consider the variations of positive and negative emotions over time that affect overall satisfaction with life. The results indicated satisfaction with infrastructure, life satisfaction, positive emotions, marital status and lack of scholarship availability as important predictors of academic performance. We conclude that considering psychological elements and the personal characteristics of the students are important to foster adequate levels of performance in the post-graduate course. Thus, it is pertinent that student support policies, address students’ subjective needs and expand financial support, since non-scholars tend to have less dedication to postgraduate studies and consequently lower academic performance.
    • Ítem
      Diferencias en el rendimiento académico a través del aprendizaje individual y cooperativo según los estilos de aprendizaje: un experimento en un curso de Ciencias Contables
      (Pontificia Universidad Católica del Perú, 2022-06-27) Quoos, Anderson Rodrigo; Benkendorf, Eda Cristina; dos Santos, Cleston Alexandre; Walter, Silvana Anita
      The present study is distinguished by including the theoretical lens of cooperative learning, to minimize possible differences in performance between the learning styles of students in the Bachelor’s degree in Accounting. The objective was to verify differences in academic performance, through Individual and Cooperative Learning, according to Learning Styles, in an Bachelor’s degree in Accounting, through an experiment. Regarding the methodology, this study is classified as an experimental research, which was used to identify learning styles, the model proposed by Felder-Silverman. Statistical tests, t test, analysis of post-experiments questionnaires, normality test, ANOVA and homogeneity of variance test were used. As a result, Hypothesis 1 was confirmed, in which a significant difference in performance was identified, between individual and cooperative learning, but Hypothesis 2 and 3 were rejected, which investigated differences in performance, between learning styles, and, the difference in performance between individual learning and cooperative learning. From the post-experiment, it was identified that individuals were uncomfortable with the activity, mainly because the choice of groups was random, which may have influenced the final performance.