Análisis del impacto del tamaño de los activos en la cuenta de resultados mediante la utilización de espacios de fase y análisis de recurrencia

Los resultados financieros de las organizaciones son objeto de estudio y análisis permanente, predecir sus comportamientos es una tarea permanente de empresarios, inversionistas, analistas y académicos. En el presente trabajo se explora el impacto del tamaño de los activos (valor total de los activos) en la cuenta de resultados operativos y netos, analizando inicialmente la relación entre dichas variables con indicadores tradicionales del análisis financiero como es el caso de la rentabilidad operativa y neta y con elementos de estadística descriptiva que permiten calificar los datos utilizados como lineales o no lineales. Descubriendo posteriormente que los resultados financieros de las empresas vigiladas por la Superintendencia de Sociedades para el año 2012, tienen un comportamiento no lineal, de esta manera se procede a analizar la relación de los activos y los resultados con la utilización de espacios de fase y análisis de recurrencia, herramientas útiles para sistemas caóticos y complejos. Para el desarrollo de la investigación y la revisión de la relación entre las variables de activos y resultados financieros se tomó como fuente de información los reportes financieros del cierre del año 2012 de la Superintendencia de Sociedades (Superintendencia de Sociedades, 2012).

Land Reform in Developing Countries: Property Rights and Property Wrongs, por Michael Lipton, Londres: Routledge, 2009

Reseña

Possession and Immoveable Property: The History of Two Connected Concepts

Possession and property are two different sides of the same coin. The two institutions have the same axis: the benefit, mainly economic, of a good. In countries like Colombia and Peru, important reforms have been introduced whose main effect has been the following one: the approach to these two institutions. In this article we will speak of these two institutions, today more than ever, connected.

Socioterritorials forms of appropiation of living and right to the differencial space

The aim of this work is to recover Henri Lefèbvre's methodological contributions for (re)thinking the right to the city, based on the need to know the appropriation of space´s dialectical triad. Empirically, it refers to the urban genesis of Mar del Plata (Argentina), an intermediate Latin American city, and its heterogeneous socio-territorial forms of appropriating inhabitance, or different forms of appropriating goods of use, that lead to think about opening to the transformation of the capitalist social order, and of its urban order, naturalized after the fetischism of private property.

The cultural magazines as spaces of resistence in the lasta argentinian militar dictatorship. From the “El Expreso Imaginario” to “El Porteño”, 1976 – 1983

Although they were a few, there were places during the military dictatorship, which produced innovative cultural goods, in continuity with experiences of the artistic avant-garde in the sixties. Alongside the political and military repression  they could articulate in their environment groups identified with alternative aesthetic  codes, in opposition to the dominant culture in the period. The first one of the aces  we examine in the article, El Expreso Imaginario is a privileged place where we may regard the origins of the traits of that social space. Towards the end of  the dictatorship, another one like El Porteño, marks a new era, even if we can  establish various continuities with the first one. The circulation places of these ideas and practices were often taking place in cellars and other hiding places. Is  that because they take the literal sense of underground in the eighties to groups  who having been part of that story or not, were willing to receive his inspiring legacy. Between both magazines we   fer identifies the transition from one state of the field to another, identifying the evolution of these zone of the culture field.

Is [Rural] Property Tax Relevant?

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.