{"id":99177,"date":"2018-03-11T10:20:13","date_gmt":"2018-03-11T10:20:13","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evaluacion-del-reglamente-1606-2002-de-la-comision-europea-con-respectos-a-las-indicaciones-establecidas-en-la-nic-38\/"},"modified":"2018-03-11T10:20:13","modified_gmt":"2018-03-11T10:20:13","slug":"evaluacion-del-reglamente-1606-2002-de-la-comision-europea-con-respectos-a-las-indicaciones-establecidas-en-la-nic-38","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/evaluacion-del-reglamente-1606-2002-de-la-comision-europea-con-respectos-a-las-indicaciones-establecidas-en-la-nic-38\/","title":{"rendered":"Evaluacion del reglamente 1606\/2002 de la comisi\u00f3n europea, con respectos a las indicaciones establecidas en la nic 38"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Franz Rodriguez Gutierrez <\/strong><\/h2>\n<p>Este trabajo se realiza bajo revisi\u00f3n exhaustiva y sistem\u00e1tica de la  aplicaci\u00f3n de la norma de car\u00e1cter general  nic 38, la cual influye sobre numerosas empresas que cotizan en la bolsa, especialmente el sector farmac\u00e9utico, centro de esta investigaci\u00f3n, para lo cual se analizaron  los estados financieros sobre una muestra de las empresas del sector farmac\u00e9utico que cotiza en la bolsa (1998-2008), se analizaron los indicadores contables relacionados con los activos intangibles con respecto a las metodolog\u00edas disponibles para la medici\u00f3n de los mismos en los estados financieros, para as\u00ed lograr una evaluaci\u00f3n del reglamento 1606\/2002 de la comisi\u00f3n europea, con respecto a las indicaciones establecidas en la nic 38 y sus posibles repercusiones en las empresas del sector farmac\u00e9utico que cotizan en la bolsa de valores. Asimismo esta investigaci\u00f3n pretende aportar alternativas l\u00f3gicas y factibles que garanticen  el mejoramiento continuo de los procesos contables y  financieros para beneficio de todos los usuarios de esta informaci\u00f3n generada por el sector industrial farmac\u00e9utico,  la cual pudiera ser pilar fundamental en la generaci\u00f3n te\u00f3rico pr\u00e1ctica de transferencia a otros sectores econ\u00f3micos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evaluacion del reglamente 1606\/2002 de la comisi\u00f3n europea, con respectos a las indicaciones establecidas en la nic 38<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evaluacion del reglamente 1606\/2002 de la comisi\u00f3n europea, con respectos a las indicaciones establecidas en la nic 38 <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Franz Rodriguez Gutierrez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 15\/02\/2010<\/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>Jos\u00e9 \u00e1ngel Ans\u00f3n Lape\u00f1a<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Condor lopez <\/li>\n<li>Antonio  m. L\u00f3pez hern\u00e1ndez (vocal)<\/li>\n<li>bego\u00f1a Prieto moreno (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Franz Rodriguez Gutierrez Este trabajo se realiza bajo revisi\u00f3n exhaustiva y sistem\u00e1tica de la aplicaci\u00f3n de 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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,13610],"tags":[140349,47849,202519,9100,28595,18532],"class_list":["post-99177","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-zaragoza","tag-antonio-m-lopez-hernandez","tag-begona-prieto-moreno","tag-franz-rodriguez-gutierrez","tag-jorge-tua-pereda","tag-jose-angel-anson-lapena","tag-vicente-condor-lopez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/99177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=99177"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/99177\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=99177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=99177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=99177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}