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O sea, si concibe comunidades inteligentes con capacidad de aprendizaje permanente. El entorno de la inteligencia social promueve condiciones de creatividad social, la cual supone la capacidad de generar respuestas y construir espacios nuevos para la realidad actual, mejorable y, en muchas ocasiones, injusta. Implica el convencimiento de que hay sitio para las aportaciones de la colectividad y si no hay que buscarlo. Siendo el resultado de un compromiso por el que el espacio es comprendido como lugar de solidaridad activa, esto implica cambios de actitudes y comportamientos de instituciones, grupos e individuos.
Un nuevo Desarrollo Local para el Desarrollo Rural en los espacios rurales es un proyecto extraordinario. Estamos en un orden mundial en crisis, un mundo de incertidumbres. Bava, S. Boisier, S. But it was unsuccessful as it found resistance from bureaucrats who were unwilling or unable to adopt the method due to a lack of training as well as doubting its usefulness on "ideological" and "conceptual" grounds rejection to which bureaucrats failed to provide detailed arguments. The pace of the Bourbonic reforms strengthened during the reign of Charles iii The general disorder of New Spain's treasury was considerable.
By , when Charles iii ascended to the throne, the Accounts Court had failed to inform the General Accounts Office for many years. In view of the situation, the king immediately ordered a review and audit of all the books and accounts of the viceroyalty between and After a meticulous examination, the General Accountant Office's report criticized the lack of method and procedure determining the order of entries in the accounts as well as the absence of any rigor in the process of checking and verification of these books.
To highlight its importance, the king issued a Royal Order 11 th March In this order he instructed the General Accounts Court to send detailed accounts of all incomes that belonged to the Royal Treasury. This decree basically reinstated the contents of the Royal Order but retroactively, so that the information not yet supplied to the Council of the Indies was forthcoming. This arrendamiento or asiento leasing system had been typical of the Hapsburg administration, where a person or company gained exclusivity in the exploitation of a specific source of income of the Royal Treasury.
However, the leasing system was detrimental to both taxpayers and the Royal Treasury.
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On the one hand, contractors profited from the ignorance of crown representatives regarding the potential of individual leases. On the other, in cases where winning bidders were forced to pay a predetermined canon tax or rent , they would simply pass on these to taxpayers or ultimate consumers. The introduction and relative success of fiscal reforms in Spain were the basis for eliminating the leasing system while increasing tax income but without changing the tax base in New Spain.
It replaced the leasing system with one where cadres of trained and competent bureaucrats were directly responsible for the collection of all the Royal Treasury's income streams. Furthermore, direct management of the collection system by crown representatives met ideals such as centralization and more effective administration which had been instrumental in fuelling the start of the reforms. The latter was a body that brought together representatives of the most important merchants and import houses, which in a letter dated 22 th December , detailed their complaints about the reforms.
The reform also faced the challenge of ending the long established custom of interpreting colonial laws and regulations according to personal or local interests. It was common practice in the dominions that regulation from Spain was acknowledged but in fact it was seldom implemented. The income paid by contractors to the Royal Treasury appeared as a debit in the annual accounts of the Royal Public Office of Mexico, 41 but as mentioned, the Royal Treasury lacked the means and relevant information.
These measures brought about a radical change in the financial management of the Royal Treasury in New Spain, and included an exhaustive control of cash flows and detailed explanations of the concepts related to these cash flows as well as physical inventories related to individual income streams.
Changes in the accounting system of the Royal Treasury in New Spain. A consequence of the new measures for centralizing the administration of the Royal Treasury's income stream in New Spain was the introduction of changes in the accounting system.
However, according to Donoso, 44 there was a first attempt to introduce double entry bookkeeping in all the royal public offices of the Indies in Rivarola 46 provides additional empirical support by documenting developments in the province of Paraguay viceroyalty of the River Plate. He also notes that there was no immediate return to single entry but to a "hybrid" method.
Further empirical evidence in support of these authors was found in the General Archive of the Indies for the viceroyalty of New Spain, which enables the mapping of accounting studies in the public sector.europeschool.com.ua/profiles/vifiliv/labirinto-de-horta.php
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As mentioned above, the differences between double and single entry methods were beyond issues of format and presentation. The financial statements of the double entry accounting system of the gunpowder monopoly included information about accounts receivable, whereas in the single entry that same information would have been added through off-balance sheet documents and specifically through sworn statements. Upon his return he was appointed both minister of the Indies and president of the Council of the Indies in He held these offices until his death in June The rationale was that with this method, the employees of the General Accounting Office could swiftly detect possible frauds or errors in the accounts.
The people responsible for elaborating these reports were government employees that had not been involved in the process of introducing accounting reforms in the colonial administration. Valdes disregarded the arguments put forward by Machado and other top government officials in support of the double entry method while, at the same time, taking steps so that the king would fail to learn about alternative views.
As a result, the double entry bookkeeping method was abolished from Spanish public accounting on the 25 th October Donoso 53 claims that the rejection of double entry took place solely on the basis of political considerations. No evidence was found that double entry would cause technical or conceptual problems based upon which it could be deemed a lower quality method or considered an inferior accounting technique; but, at the same time, there was resistance to its adoption amongst civil servants in the colonies.
The latter were ignored simply because financial statements and books of accounts took two to three years to arrive in Spain. The double entry method was abolished before any such statements or books had physically arrived on the Spanish mainland. Thus, the double entry method was abolished irrespective of any difficulties or shortcomings encountered during its introduction in colonial institutions.
Reviews of Books: Bulletin of Spanish Studies: Vol 92, No 6
Moreover, it was abolished whilst disregarding the support for double entry from government employees in the colonies. Apropriation of double entry method in private enterprise. The most important regulation for private enterprise of that epoch in Spain and its colonies were the Ordenanzas de Bilbao Bilbao Regulations. It is quite clear that both accounting methods were well known to members of the Board of Trade.
Otherwise the Board of Trade would have been unable to point to them in such general terms. Yet the Regulations are mute on detailing the superiority of one or other accounting technique in any of the articles. Instead, restoring and guaranteeing commercial good faith were recurrent topics. This suggests the latter were the priority for the Board of Trade in issuing its Regulations.
In principle the Regulations had a standing as supplementary law across the Spanish dominions but it is hard to ascertain the degree to which they were enforced and implemented. Moreover and as noted above, they were lax regarding the specifics of accounting systems. Thus opening opportunities for locals to design fit for purpose systems, that is, for the appropriation of accounting techniques within private accounting systems of colonial enterprises.
Controversies in Mexican historiography. Evidence is yet to emerge regarding the impact of the Bilbao Regulations over private accounting practices in Latin American at the end of the colonial period.
But as far as the historiography of the New Spain is concern there is little consensus and even contradiction as summarised in table 1. For one, Alvarado and colleagues state that in the decades that followed the birth of the Mexican Republic after its independence from Spain in : "[accountants in public and private enterprise] continued using standards and accounting practices developed under the colonial administration, with the further difficulty that volatility in the economic environment and political situation originated in confusion in public and private enterprise, losing with it the pressures associated with day to day practice".
Alvarado 62 also points to Manuel Payno's report to his successor as minister of Finance circa In this report Payno gives his opinion on the failed attempt to introduce double entry bookkeeping in the Mexican central government during his tenure. Their existence is consistent with contemporary late th century writings by Fonseca and Urrutia 68 who describe the organization of the Accounting Court but are mute on its practices.
More recently, Rigoberto Cordero y Bernal 69 notes that in core teaching requirements for secondary school education in the state of Puebla included double entry accounting. However, any view on the matter of an early or late adoption of modern accounting in private Mexican enterprise is largely speculative in the absence of systematic studies of surviving company documents. The hacienda was a large, autonomous, self-sustaining holding of private land typically associated with agriculture or mining.
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During the colonial period these grew to be the dominant productive unit and remained so until the s. Some of these engaged in international trade mainly by exporting agricultural products such as natural dyes e. He implicitly claims that double entry arrived some time before but fails to specify when or through which means. In summary one is led to believe that at least in the mid to late th century there was intense interest in double entry accounting.
But it is hard to ascertain if that was the case before or when exactly this accounting technique first arrived in Mexico. Opinions amongst Mexican authors and academic contributions to Mexican accounting history regarding the introduction of double entry are diverse and most if not all disregard developments in the early colonial period. In light of a lack of archival research, the next section discusses developments in Spanish historiography and private accounting in order to ascertain possibilities for early adoption and indeed appropriation by Novo Spanish firms.
Donoso 78 documents in detail this period, a time when double entry as a method "disappears" from regulation and accounting thought in Spain. Other empirical studies have failed to clarify the extent to which double entry was indeed "forgotten". For instance, there are reports claiming that contemporary bookkeepers in Spain and elsewhere in Europe were familiar with the intricacies of double entry but these same studies admitted that this method was not evenly distributed amongst bookkeepers.
Related Estudios sobre la modernización de la Administración Local: teoría y práctica (Spanish Edition)
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