Pub Date : 2023-02-09DOI: 10.26784/issn.1886-1881.v5i9.160
Esteban Hernández Esteve
Información sobre los trabajos publicados Information on the published works
关于已出版作品的信息关于已出版作品的信息
{"title":"Noticias","authors":"Esteban Hernández Esteve","doi":"10.26784/issn.1886-1881.v5i9.160","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v5i9.160","url":null,"abstract":"Información sobre los trabajos publicados Information on the published works","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"1031 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.26784/issn.1886-1881.v1i1.249
Esteban Hernández Esteve
Noticias
新闻
{"title":"Noticias","authors":"Esteban Hernández Esteve","doi":"10.26784/issn.1886-1881.v1i1.249","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v1i1.249","url":null,"abstract":"Noticias","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.26784/issn.1886-1881.v5i9.152
Rafael Moreno Fernández
El Nuevo Banco de San Fernando creado en 1847, fruto de una fusión, presentaba importantes quebrantos patrimoniales, los cuales fueron saneándose a lo largo de sus seis últimos años de vida. Su cambio de denominación en 1856, por Banco de España no supone ninguna variación real, por cuanto es un continuador en todos los aspectos significativos de su actividad.
Legislativamente en 1856, el panorama bancario español se transforma radicalmente, abriéndose la posibilidad de crear bancos emisores de billetes locales y un nuevo tipo de entidad bancaria (la Sociedad de Crédito, similar a la actual banca privada), y con ello la competencia. Posteriormente, muchas de estas instituciones verían truncada su existencia a consecuencia de las crisis de todo tipo que castigaron a nuestro país en el período examinado
Un conjunto de hechos y circunstancias extraordinarias quebraron, en el Nuevo Banco de San Fernando, tanto su imagen pública como su solvencia, llevándole al borde mismo de la bancarrota. Aparte de las soluciones financieras adoptadas para el reflotamiento patrimonial de la Entidad, se dispusieron otras medidas encaminadas a tratar de reconstruir lentamente su maltrecha reputación y así entre otras, se resolvió reducir al mínimo la información facilitada sobre la Institución e incluso, en este sentido, durante tres años no fue convocada la Junta General de Accionistas (1848-1851). Superada la etapa crítica, se vuelve a la normalización en la celebración de las Juntas de Accionistas y progresivamente al nivel de información que de todo tipo se proporcionaba.
El análisis se extiende hasta 1873, justo antes de que el Banco de España se convierta, ya de manera definitiva y permanente, en Banco de emisión único, dotado de una extensa red nacional de sucursales, contrastada solvencia, aunque siempre a merced de su principal deudor (el Estado) y con una problemática operativa distinta, si bien para alcanzar tal posición hubo antes de superar algunos momentos ciertamente comprometidos.
Constituye nuestro objeto abordar, cómo tras caer, se reconstruye ese bien intangible, cual es la reputación del Banco, a través de la información publicada de los estados contables de la Memoria; fundamentalmente, analizando la imagen cualitativa que de ellos se transmite, y relacionándolos directamente con la situación real, tanto patrimonial como económica que atraviesa la Entidad, en muchos momentos públicamente desconocida, puesto que ese análisis puede extenderse más allá de los datos puramente numéricos. Así de la simple lectura de los estados y su evolución, podemos obtener conclusiones realizando ese examen cualitativo y diferente del puramente contable o legalista, que es el que se practicaba en la época, y también con posterioridad.
En el mundo actual con la normalización contable de los estados financieros, no puede hacerse, en general, este tipo de análisis directo, si bien la imagen exterior que se transmite en la Memorias de
& # x0D;新成立的圣费尔南多银行(Banco de San Fernando)是1847年合并的结果，在其生命的最后六年里，它经历了重大的破产。1856年，Banco de espana更名为Banco de espana，这并不意味着任何真正的变化，因为这是其活动的所有重要方面的延续。1856年，通过立法，西班牙银行业发生了根本性的变化，允许创建地方纸币发行银行和一种新型银行实体(Sociedad de credito，类似于今天的私人银行)，从而产生竞争。后来，由于本报告所述期间发生在我国的各种危机，许多这些机构的存在被切断了。一系列事件和特殊情况破坏了新圣费尔南多银行的公众形象和偿付能力，使其濒临破产。除了金融方案为该实体的财产reflotamiento,他们采取其他措施努力重建其倍受声誉并且除其他外,解决了最大限度地减少有关机构的资料,甚至在这方面,这是三年来召开股东大会(1848-1851)。在关键阶段结束后，在股东大会上恢复了标准化，并逐步提高了提供的各种信息的水平。分析到1873年,就在西班牙银行之前,已经成为长期的确定方法,在所有排放,建立一个广泛的网络银行分支机构、国家的偿付能力,但受制于主要债务人(的状态)和操作问题不同,虽然实现位置有在克服一些时刻确实承诺& # x0D;我们的目标是，在银行倒闭后，如何通过公布的财务报表信息重建这一无形资产，即银行的声誉;从根本上说，分析它们所传达的定性形象，并将它们直接与实体所经历的真实情况联系起来，包括资产和经济情况，这些情况往往是公开不知道的，因为这种分析可以扩展到纯粹的数字数据之外。因此，从对国家及其演变的简单解读中，我们可以通过进行这种定性的检查来得出结论，这种检查不同于纯粹的会计或法律主义，这是当时和后来的做法。在当今世界，随着财务报表的会计标准化，这种直接的分析通常是不可能的，尽管在任何公司的记忆中传递的外部形象通常不是随机的，因为它是其声誉的组成部分。
{"title":"Información financiera al servicio de la imagen. Estados contables del nuevo banco español de San Fernando y su sucesor el Banco de España, en la etapa previa al privilegio de emisión (1847-1873)","authors":"Rafael Moreno Fernández","doi":"10.26784/issn.1886-1881.v5i9.152","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v5i9.152","url":null,"abstract":"
 El Nuevo Banco de San Fernando creado en 1847, fruto de una fusión, presentaba importantes quebrantos patrimoniales, los cuales fueron saneándose a lo largo de sus seis últimos años de vida. Su cambio de denominación en 1856, por Banco de España no supone ninguna variación real, por cuanto es un continuador en todos los aspectos significativos de su actividad.
 Legislativamente en 1856, el panorama bancario español se transforma radicalmente, abriéndose la posibilidad de crear bancos emisores de billetes locales y un nuevo tipo de entidad bancaria (la Sociedad de Crédito, similar a la actual banca privada), y con ello la competencia. Posteriormente, muchas de estas instituciones verían truncada su existencia a consecuencia de las crisis de todo tipo que castigaron a nuestro país en el período examinado
 Un conjunto de hechos y circunstancias extraordinarias quebraron, en el Nuevo Banco de San Fernando, tanto su imagen pública como su solvencia, llevándole al borde mismo de la bancarrota. Aparte de las soluciones financieras adoptadas para el reflotamiento patrimonial de la Entidad, se dispusieron otras medidas encaminadas a tratar de reconstruir lentamente su maltrecha reputación y así entre otras, se resolvió reducir al mínimo la información facilitada sobre la Institución e incluso, en este sentido, durante tres años no fue convocada la Junta General de Accionistas (1848-1851). Superada la etapa crítica, se vuelve a la normalización en la celebración de las Juntas de Accionistas y progresivamente al nivel de información que de todo tipo se proporcionaba.
 El análisis se extiende hasta 1873, justo antes de que el Banco de España se convierta, ya de manera definitiva y permanente, en Banco de emisión único, dotado de una extensa red nacional de sucursales, contrastada solvencia, aunque siempre a merced de su principal deudor (el Estado) y con una problemática operativa distinta, si bien para alcanzar tal posición hubo antes de superar algunos momentos ciertamente comprometidos.
 Constituye nuestro objeto abordar, cómo tras caer, se reconstruye ese bien intangible, cual es la reputación del Banco, a través de la información publicada de los estados contables de la Memoria; fundamentalmente, analizando la imagen cualitativa que de ellos se transmite, y relacionándolos directamente con la situación real, tanto patrimonial como económica que atraviesa la Entidad, en muchos momentos públicamente desconocida, puesto que ese análisis puede extenderse más allá de los datos puramente numéricos. Así de la simple lectura de los estados y su evolución, podemos obtener conclusiones realizando ese examen cualitativo y diferente del puramente contable o legalista, que es el que se practicaba en la época, y también con posterioridad.
 En el mundo actual con la normalización contable de los estados financieros, no puede hacerse, en general, este tipo de análisis directo, si bien la imagen exterior que se transmite en la Memorias de","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136156917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dylan Rees, Richard C. Roberts, R. Laramee, P. Brookes, Tony D'Cruze, G. A. Smith
The contact center industry represents a large proportion of many country’s economies. For example, 4% of the entire United States and UK’s working population is employed in this sector. As in most modern industries, contact centers generate gigabytes of operational data that require analysis to provide insight and to improve efficiency. Visualization is a valuable approach to data analysis, enabling trends and correlations to be discovered, particularly when using scatterplots. We present a feature-rich application that visualizes large call center data sets using scatterplots that support millions of points. The application features a scatterplot matrix to provide an overview of the call center data attributes, animation of call start and end times, and utilizes both the CPU and GPU acceleration for processing and filtering. We illustrate the use of the Open Computing Language (OpenCL) to utilize a commodity graphics card for the fast filtering of fields with multiple attributes. We demonstrate the use of the application with millions of call events from a month’s worth of real-world data and report domain expert feedback from our industry partner.
{"title":"Feature-Rich, GPU-Assisted Scatterplots for Millions of Call Events","authors":"Dylan Rees, Richard C. Roberts, R. Laramee, P. Brookes, Tony D'Cruze, G. A. Smith","doi":"10.2312/CGVC20181209","DOIUrl":"https://doi.org/10.2312/CGVC20181209","url":null,"abstract":"The contact center industry represents a large proportion of many country’s economies. For example, 4% of the entire United States and UK’s working population is employed in this sector. As in most modern industries, contact centers generate gigabytes of operational data that require analysis to provide insight and to improve efficiency. Visualization is a valuable approach to data analysis, enabling trends and correlations to be discovered, particularly when using scatterplots. We present a feature-rich application that visualizes large call center data sets using scatterplots that support millions of points. The application features a scatterplot matrix to provide an overview of the call center data attributes, animation of call start and end times, and utilizes both the CPU and GPU acceleration for processing and filtering. We illustrate the use of the Open Computing Language (OpenCL) to utilize a commodity graphics card for the fast filtering of fields with multiple attributes. We demonstrate the use of the application with millions of call events from a month’s worth of real-world data and report domain expert feedback from our industry partner.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"1 1","pages":"71-79"},"PeriodicalIF":0.2,"publicationDate":"2019-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43455544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, we consider the Target Set Selection problem: given a graph and a threshold value Open image in new window for each vertex v of the graph, find a minimum size vertex-subset to “activate” s.t. all the vertices of the graph are activated at the end of the propagation process. A vertex v is activated during the propagation process if at least Open image in new window of its neighbors are activated. This problem models several practical issues like faults in distributed networks or word-to-mouth recommendations in social networks. We show that for any functions f and ρ this problem cannot be approximated within a factor of ρ(k) in f(k) ·n O(1) time, unless FPT = W[P], even for restricted thresholds (namely constant and majority thresholds). We also study the cardinality constraint maximization and minimization versions of the problem for which we prove similar hardness results.
{"title":"Parameterized Inapproximability of Target Set Selection and Generalizations","authors":"C. Bazgan, M. Chopin, A. Nichterlein, F. Sikora","doi":"10.3233/COM-140030","DOIUrl":"https://doi.org/10.3233/COM-140030","url":null,"abstract":"In this paper, we consider the Target Set Selection problem: given a graph and a threshold value Open image in new window for each vertex v of the graph, find a minimum size vertex-subset to “activate” s.t. all the vertices of the graph are activated at the end of the propagation process. A vertex v is activated during the propagation process if at least Open image in new window of its neighbors are activated. This problem models several practical issues like faults in distributed networks or word-to-mouth recommendations in social networks. We show that for any functions f and ρ this problem cannot be approximated within a factor of ρ(k) in f(k) ·n O(1) time, unless FPT = W[P], even for restricted thresholds (namely constant and majority thresholds). We also study the cardinality constraint maximization and minimization versions of the problem for which we prove similar hardness results.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"26 1","pages":"11-20"},"PeriodicalIF":0.2,"publicationDate":"2014-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83057080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Behaviors of Winfree's tile assembly systems (TASs) at high temperatures are investigated in combination with integer programming of a specific form called threshold programming. First, we propose a way to build bridges from the Boolean satisfiability problem ($ensuremath{mbox{rm S{scriptsize AT}}}$) to threshold programming, and further to TAS's behavior, in order to prove the NP-hardness of optimizing temperatures of TASs that behave in a way given as input. These bridges will take us further to two important results on the behavior of TASs at high temperatures. The first says that arbitrarily high temperatures are required to assemble some shape by a TAS of "reasonable" size. The second is that for any temperature τ≥4 given as a parameter, it is NP-hard to find the minimum size TAS that self-assembles a given shape and works at a temperature below τ.
{"title":"On the Behavior of Tile Assembly System at High Temperatures","authors":"S. Seki, Y. Okuno","doi":"10.3233/COM-13020","DOIUrl":"https://doi.org/10.3233/COM-13020","url":null,"abstract":"Behaviors of Winfree's tile assembly systems (TASs) at high temperatures are investigated in combination with integer programming of a specific form called threshold programming. First, we propose a way to build bridges from the Boolean satisfiability problem ($ensuremath{mbox{rm S{scriptsize AT}}}$) to threshold programming, and further to TAS's behavior, in order to prove the NP-hardness of optimizing temperatures of TASs that behave in a way given as input. These bridges will take us further to two important results on the behavior of TASs at high temperatures. The first says that arbitrarily high temperatures are required to assemble some shape by a TAS of \"reasonable\" size. The second is that for any temperature τ≥4 given as a parameter, it is NP-hard to find the minimum size TAS that self-assembles a given shape and works at a temperature below τ.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"315 1","pages":"549-559"},"PeriodicalIF":0.2,"publicationDate":"2012-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78380722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We show that a single application of the noncomputable operator EC, which transforms enumerations of sets (in N) to their characteristic functions, suffices to compute the Radon-Nikodym derivative dµ/dλ of a finite measure µ, which is absolutely continuous w.r.t. the σ-finite measure λ. We also give a condition on the two measures (in terms of computability of the norm of a certain linear operator involving the two measures) which is sufficient to compute the derivative.
{"title":"Computability of the Radon-Nikodym Derivative","authors":"M. Hoyrup, Cristobal Rojas, K. Weihrauch","doi":"10.3233/COM-2012-005","DOIUrl":"https://doi.org/10.3233/COM-2012-005","url":null,"abstract":"We show that a single application of the noncomputable operator EC, which transforms enumerations of sets (in N) to their characteristic functions, suffices to compute the Radon-Nikodym derivative dµ/dλ of a finite measure µ, which is absolutely continuous w.r.t. the σ-finite measure λ. We also give a condition on the two measures (in terms of computability of the norm of a certain linear operator involving the two measures) which is sufficient to compute the derivative.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"47 1","pages":"132-141"},"PeriodicalIF":0.2,"publicationDate":"2011-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82603075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A set is called r-closed left-r.e. iff every set r-reducible to it is also a left-r.e. set. It is shown that some but not all left-r.e. cohesive sets are many-one closed left-r.e. sets. Ascending reductions are manyone reductions via an ascending function; left-r.e. cohesive sets are also ascening closed left-r.e. sets. Furthermore, it is shown that there is a weakly 1-generic many-one closed left-r.e. set.
{"title":"Closed left-r.e. sets","authors":"Sanjay Jain, F. Stephan, Jason Teutsch","doi":"10.3233/COM-160054","DOIUrl":"https://doi.org/10.3233/COM-160054","url":null,"abstract":"A set is called r-closed left-r.e. iff every set r-reducible to it is also a left-r.e. set. It is shown that some but not all left-r.e. cohesive sets are many-one closed left-r.e. sets. Ascending reductions are manyone reductions via an ascending function; left-r.e. cohesive sets are also ascening closed left-r.e. sets. Furthermore, it is shown that there is a weakly 1-generic many-one closed left-r.e. set.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"103 1","pages":"218-229"},"PeriodicalIF":0.2,"publicationDate":"2011-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72892963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We study the structure of the polynomial-time complete sets for NP and PSPACE under strong nondeterministic polynomial-time reductions (SNP-reductions). We show the following results. -- If NP contains a p-random language, then all polynomial-time complete sets for PSPACE are SNP-isomorphic. -- If NP ∩ co-NP contains a p-random language, then all polynomial-time complete sets for NP are SNP-isomorphic.
{"title":"Strong Reductions and Isomorphism of Complete Sets","authors":"Ryan C. Harkins, J. M. Hitchcock, A. Pavan","doi":"10.3233/COM-140028","DOIUrl":"https://doi.org/10.3233/COM-140028","url":null,"abstract":"We study the structure of the polynomial-time complete sets for NP and PSPACE under strong nondeterministic polynomial-time reductions (SNP-reductions). We show the following results. -- If NP contains a p-random language, then all polynomial-time complete sets for PSPACE are SNP-isomorphic. -- If NP ∩ co-NP contains a p-random language, then all polynomial-time complete sets for NP are SNP-isomorphic.","PeriodicalId":53933,"journal":{"name":"De Computis-Revista Espanola de Historia de la Contabilidad","volume":"21 1","pages":"168-178"},"PeriodicalIF":0.2,"publicationDate":"2007-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73004614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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