{"id":14435,"date":"2001-12-12T00:00:00","date_gmt":"2001-12-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-de-los-activos-intangibles\/"},"modified":"2001-12-12T00:00:00","modified_gmt":"2001-12-12T00:00:00","slug":"la-informacion-contable-de-los-activos-intangibles","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-de-los-activos-intangibles\/","title":{"rendered":"La informaci\u00f3n contable de los activos intangibles"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Garc\u00eda Arrieta <\/strong><\/h2>\n<p>El objetivo fundamental del trabajo de investigaci\u00f3n es proponer un modelo b\u00e1sico para la identificaci\u00f3n, medici\u00f3n, gesti\u00f3n y revelaci\u00f3n de informaci\u00f3n sobre los activos intangiles. Tal modelo permitir\u00eda identificar, en primer lugar, y medir, en segundo, esos intangibles que otorgan valor a una empresa y que est\u00e1n directamente vinculados con sus objetivos estrat\u00e9gicos, pero que no son reconocidos como inversiones en los estados contables tradicionales. la medici\u00f3n se plante con dos fines: medir para primero gestionar adecuadamente esos recursos, y para desp\u00faes poder difundir informaci\u00f3n sobre los mismos.  como parte del objetivo de nuestro trabajo hemos querido comprobar tambi\u00e9n la utilidad de nuestra propuesta, aplicando el modelo dise\u00f1ado en el sector p\u00fablico, y m\u00e1s concretamente, en un ayuntamiento, donde resulta cada vez m\u00e1s relevante la necesidad de desarrollar instrumentos de informaci\u00f3n que permitan mejorar los servicios prestados a los ciudadanos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informaci\u00f3n contable de los activos intangibles<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informaci\u00f3n contable de los activos intangibles <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Garc\u00eda Arrieta <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 San pablo-ceu<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/12\/2001<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Rosario Mazarrac\u00edn Borreguero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: enriqueta Gallego diez <\/li>\n<li>Manuel Garc\u00eda-ayuso corvas\u00ed (vocal)<\/li>\n<li>sixto Alvarez melcon (vocal)<\/li>\n<li> Besteiro varela M\u00aa avelina (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Garc\u00eda Arrieta El objetivo fundamental del trabajo de investigaci\u00f3n es proponer un modelo b\u00e1sico para la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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