Pub Date : 2020-12-14DOI: 10.24843/AC.2020.V05.I03.P08
Arya Bagus Khrisna Budi Santosa Putra, I. Priyanto
In Law on the Occupation of Notary Article 43, there are 2 (two) contradicting Paragraphs, namely Paragraph (1) and Paragraph (3). In Paragraph (1) it is stated that "deeds must be made in Indonesian", while in Paragraph (3) it states "if the parties wish, the deed can be drawn up in a foreign language". The disharmony of the 2 (two) rules could potentially reduce the perfection of the deed. As for the problems raised in this study regarding what is the notary's responsibility in making authentic deeds in foreign languages? and what is the urgency of using Indonesian in making authentic deeds? Then the objective of this research is to knowing the Notary's responsibility in making authentic deeds in foreign languages ??and to find out how much urgency the use of Indonesian is in making authentic deeds. This study is using a normative research method with statutory approach. Through this research it is known that the responsibility of notaries in making authentic deeds in foreign languages ??can be classified into administrative, civil and criminal responsibilities, then it is known that the urgency of using Indonesian in making deeds is very important because the regulation of the applicatian of Indonesian in the territory of the Indonesian state is clearly stated in Article 36 of the 1945 Constitution of the Republic of Indonesia.
{"title":"Tanggung Jawab Notaris Dalam Pembuatan Akta Otentik Dengan Bahasa Asing","authors":"Arya Bagus Khrisna Budi Santosa Putra, I. Priyanto","doi":"10.24843/AC.2020.V05.I03.P08","DOIUrl":"https://doi.org/10.24843/AC.2020.V05.I03.P08","url":null,"abstract":"In Law on the Occupation of Notary Article 43, there are 2 (two) contradicting Paragraphs, namely Paragraph (1) and Paragraph (3). In Paragraph (1) it is stated that \"deeds must be made in Indonesian\", while in Paragraph (3) it states \"if the parties wish, the deed can be drawn up in a foreign language\". The disharmony of the 2 (two) rules could potentially reduce the perfection of the deed. As for the problems raised in this study regarding what is the notary's responsibility in making authentic deeds in foreign languages? and what is the urgency of using Indonesian in making authentic deeds? Then the objective of this research is to knowing the Notary's responsibility in making authentic deeds in foreign languages ??and to find out how much urgency the use of Indonesian is in making authentic deeds. This study is using a normative research method with statutory approach. Through this research it is known that the responsibility of notaries in making authentic deeds in foreign languages ??can be classified into administrative, civil and criminal responsibilities, then it is known that the urgency of using Indonesian in making deeds is very important because the regulation of the applicatian of Indonesian in the territory of the Indonesian state is clearly stated in Article 36 of the 1945 Constitution of the Republic of Indonesia.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"76 1","pages":"526"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83309064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Difusión y reconocimiento de la ciencia en español: Dialnet, un proyecto de cooperación bibliotecaria","authors":"J. Marín","doi":"10.33960/ac_54.2020","DOIUrl":"https://doi.org/10.33960/ac_54.2020","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84255327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Ecuador paga y renegocia su deuda externa en medio de la COVID-19","authors":"Katiuska King Mantilla","doi":"10.33960/ac_52.2020","DOIUrl":"https://doi.org/10.33960/ac_52.2020","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81021637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-27DOI: 10.18601/16577175.N27.02
Yohaira Carolina Castro Solórzano
Based on an interview with three professionals in public accounting, the aim is to give empirical support to the documentary analysis of creative accounting and its relation to corruption, especially the facts that are associated with the accounting crime. Therefore, a semantic network is built through the analysis Atlas. ti, and identify elements that interrelated have allowed the proliferation of this problem, finally it is concluded how to deal with this situation, highlighting as the main cause the subordination on the professional judgment of the accountant.
{"title":"Contabilidad creativa, una puerta abierta a la corrupción: aproximación a partir de la percepción de tres profesionales en contaduría de la Universidad Nacional de Colombia, sede Bogotá","authors":"Yohaira Carolina Castro Solórzano","doi":"10.18601/16577175.N27.02","DOIUrl":"https://doi.org/10.18601/16577175.N27.02","url":null,"abstract":"Based on an interview with three professionals in public accounting, the aim is to give empirical support to the documentary analysis of creative accounting and its relation to corruption, especially the facts that are associated with the accounting crime. Therefore, a semantic network is built through the analysis Atlas. ti, and identify elements that interrelated have allowed the proliferation of this problem, finally it is concluded how to deal with this situation, highlighting as the main cause the subordination on the professional judgment of the accountant.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"13 1","pages":"11-31"},"PeriodicalIF":0.0,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88355073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-27DOI: 10.18601/16577175.n27.01
Marisleidy Alba Cabañas
{"title":"Las tecnologías disruptivas para las ciencias económicas, contables y administrativas","authors":"Marisleidy Alba Cabañas","doi":"10.18601/16577175.n27.01","DOIUrl":"https://doi.org/10.18601/16577175.n27.01","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"17 1","pages":"3-7"},"PeriodicalIF":0.0,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81816946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-27DOI: 10.18601/16577175.n27.08
Liliana Luque Sánchez, Natalia Luque, J. Villalba
La implementación de programas de responsabilidad social empresarial (RSE) puede otorgar a las empresas valores agregados como la fidelización de los diferentes grupos de interés, así como aportes sociales, ambientales, organizacionales y tributarios importantes. El presente estudio se enfocó en establecer el conocimiento que el personal del área administrativa o contable tiene sobre los beneficios tributarios a los que pueden acceder las empresas al implementar un programa de RSE. El proyecto se realizó a partir de un estudio de tipo descriptivo retrospectivo, con datos cuantitativos y cualitativos obtenidos a partir de encuestas, mostrando falencias importantes en el conocimiento del tema, así como conceptos muy generales por parte de los profesionales de las áreas encuestadas.
{"title":"La responsabilidad social empresarial frente a los beneficios tributarios y la imagen corporativa","authors":"Liliana Luque Sánchez, Natalia Luque, J. Villalba","doi":"10.18601/16577175.n27.08","DOIUrl":"https://doi.org/10.18601/16577175.n27.08","url":null,"abstract":"La implementación de programas de responsabilidad social empresarial (RSE) puede otorgar a las empresas valores agregados como la fidelización de los diferentes grupos de interés, así como aportes sociales, ambientales, organizacionales y tributarios importantes. El presente estudio se enfocó en establecer el conocimiento que el personal del área administrativa o contable tiene sobre los beneficios tributarios a los que pueden acceder las empresas al implementar un programa de RSE. El proyecto se realizó a partir de un estudio de tipo descriptivo retrospectivo, con datos cuantitativos y cualitativos obtenidos a partir de encuestas, mostrando falencias importantes en el conocimiento del tema, así como conceptos muy generales por parte de los profesionales de las áreas encuestadas.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"85 1","pages":"129-144"},"PeriodicalIF":0.0,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83916426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Desde la antiguedad los hoteles aventuraron un papel destacado para el desarrollo y crecimiento de las naciones, en la edad media los negociantes que debian viajar a grandes extensiones en busca de mercaderia, fijaban sitios con servicios para pasar sus noches y asi fueron extendiendose los hospedajes en casas de hogares de familias, posadas, hosterias, hoteles. La primera empresa hotelera en el mundo fue el City Hotel, esta organizacion nace en 1974 en Nueva York, en el Ecuador se origina el primer hotel llamado Plaza Grande que se encuentra ubicado en la ciudad de Quito y esta organizacion se origina en el ano 1978. La primera Asociacion hotelera del Ecuador se produce en el ano 1955, cuando un grupo de empresarios guayaquilenos decidieron constituir y fundarla esta aglomeraba los intereses y utilidades del sector hotelero. En la provincia de Tungurahua encontramos una gran variedad de hoteles de 4, 3, 2, 1 estrellas al igual que hostales, hosterias y residenciales en los diferentes cantones de la misma, en donde los turistas pueden conocer varios sectores culturales y naturales, saborear exquisitos platos tipicos y adquirir llamativas artesanias de nuestros artesanos. En el canton Ambato contamos con una diversidad de alojamientos como : hoteles, residenciales, hosterias y hostales; los cuales ofrecen distintos servicios para los turistas nacionales y extranjeros que visitan esta ciudad, tales como el servicio de hospedaje, restaurante, garaje, lavanderia, camareria, transporte, guianza, discoteca, bar, piscina, entre otros, los cuales son entregados por un precio establecido por cada hotel y por cada categoria que brindan estas instituciones(Rodriguez, 2018).
{"title":"Control de costos de producción en organizaciones hoteleras","authors":"Mónica Patricia Mayorga Díaz, Edith Marianela Fernández Agreda","doi":"10.18601/16577175.n27.07","DOIUrl":"https://doi.org/10.18601/16577175.n27.07","url":null,"abstract":"Desde la antiguedad los hoteles aventuraron un papel destacado para el desarrollo y crecimiento de las naciones, en la edad media los negociantes que debian viajar a grandes extensiones en busca de mercaderia, fijaban sitios con servicios para pasar sus noches y asi fueron extendiendose los hospedajes en casas de hogares de familias, posadas, hosterias, hoteles. La primera empresa hotelera en el mundo fue el City Hotel, esta organizacion nace en 1974 en Nueva York, en el Ecuador se origina el primer hotel llamado Plaza Grande que se encuentra ubicado en la ciudad de Quito y esta organizacion se origina en el ano 1978. La primera Asociacion hotelera del Ecuador se produce en el ano 1955, cuando un grupo de empresarios guayaquilenos decidieron constituir y fundarla esta aglomeraba los intereses y utilidades del sector hotelero. En la provincia de Tungurahua encontramos una gran variedad de hoteles de 4, 3, 2, 1 estrellas al igual que hostales, hosterias y residenciales en los diferentes cantones de la misma, en donde los turistas pueden conocer varios sectores culturales y naturales, saborear exquisitos platos tipicos y adquirir llamativas artesanias de nuestros artesanos. En el canton Ambato contamos con una diversidad de alojamientos como : hoteles, residenciales, hosterias y hostales; los cuales ofrecen distintos servicios para los turistas nacionales y extranjeros que visitan esta ciudad, tales como el servicio de hospedaje, restaurante, garaje, lavanderia, camareria, transporte, guianza, discoteca, bar, piscina, entre otros, los cuales son entregados por un precio establecido por cada hotel y por cada categoria que brindan estas instituciones(Rodriguez, 2018).","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"13 1","pages":"113-127"},"PeriodicalIF":0.0,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83908454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"América Latina - Europa: la \"otra\" relación transatlántica","authors":"J. Borrell","doi":"10.33960/ac_51.2020","DOIUrl":"https://doi.org/10.33960/ac_51.2020","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85410897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"¿Qué se juega en el plebiscito chileno del 25 de octubre? (Y cómo llegamos hasta aquí)","authors":"C. Heiss","doi":"10.33960/ac_50.2020","DOIUrl":"https://doi.org/10.33960/ac_50.2020","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87491949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"New Empirical Studies on the Supreme Court of the United Kingdom","authors":"A. Schwartz","doi":"10.14296/ac.v2i1.5215","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5215","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"59 1","pages":"122"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73657731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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