La utilidad del Estado de Cambios en el Patrimonio Neto para los empresarios

Las cuentas anuales del actual Plan General de Contabilidad (PGC07) incluyen un nuevo documento contable: el Estado de Cgmbios en el Patrimonio Neto (ECPN) que deben presentar todas las empresas. En este trabajo se detalla la utilidad y razon de ser de este estado contable que pretende reflejar el resultado global, la riqueza y las garantras empresariales que presenta la empresa. Estas.informaciones son consecuencia del desplazamiento del objetivo de los estados financieros hacia la valoracion del patrimonio en detrimento del calculo del resultado.

Aplicación práctica del estado total de cambios en el Patrimonio neto

Las cuentas anuales del Plan General de Contabilidad (PGC07) incluyen un nuevo estado contable, que deben presentar todas las empresas, denominado Estado de Cambios en el Patrimonio Neto (ECPN) integrado por dos documentos: el Estado de Ingresos y Gastos Reconocidos (EIGR) y el Estado Total de Cambios en el Patrimonio Neto (ETCPN). En este trabajo se desarrolla el estudio del segundo documento que nos informa de todos los cambios habidos en el patrimonio neto derivados del saldo total del EIGR, las variaciones originadas en el patrimonlo neto por operaciones con 105 socios las restantes variaciones que se produzcan en el patrimonlo neto (como la distribucion del resultado); y 105 ajustes al patrimonio neto debidos a cambios en critenos contables y correcciones de errores En consecuencia, el presente articulo centra su atencion en reflejar las diferentes variaciones de patrimonio neto, producidas en la empresa en el transcurso de tres ejercicios economicos para dar la correspondlente informacion de la riqueza y garantia empresarial en estos tres ejercicios.

Crack Survey for Fibrous P.C. Concrete Overlay Research in Greene County, Iowa, HR-165, 1979

The three miles of fibrous concrete resurfacing in Greene County, Iowa were placed in September and early October, 1973. It was recognized in advance that cracking and other performance characteristics of the fibrous concrete sections and of the control sections would be major factors in the evaluation of the project. A low level aerial survey was made of the old pavement. During construction of the resurfacing, the aerial survey was checked to insure that cracks in the old pavement were referenced to the 100 ft. station marks placed in the resurfacing. A final report for research project HR-165, based upon overall performance evaluation was published in December 1978.

Asphalt Stabilization (Asphadur)/Reduction of Reflection Cracks (Monsanto Bidim Synthetic Fabric), HR-511, 1979

ASPHALT STABILIZATION (ASPHADUR): Asphadur (now called 3M Additive 5990) was incorporated into asphaltic concrete on a lane delineation, AC resurfacing, project in Council Bluffs. The experimental feature was included in the eastbound lanes of Interstate 480, beginning at the bridge over the Missouri River and ending at the bridge over North 41st Street. The project was constructed in October 1979. The objective of the project was to investigate the manufacturer's claims of improved strength, stability and durability of an asphalt mix. REDUCTION OF REFLECTION CRACKS (MONSANTO BIDIM SYNTHETIC FABRIC): A lane delineation project was constructed in the eastbound lanes of Interstate 480 in Council Bluffs. A synthetic fabric, Monsanto Bidim C-28, was placed between the portland cement concrete and two inches of Type A asphaltic concrete resurfacing containing Asphadur. The experimental feature began at the bridge over the Missouri River and ended at the bridge over North 41st Street. The project was constructed in October 1979. The objective of this experimental project was to determine the effectiveness of the fabric in reducing reflective cracking in an asphaltic concrete overlay.

Rudolf Carnap : Construction et réduction. Textes inédits sur le physicalisme 1922-1955

Les textes inédits traduits et présentés dans ce volume constituent un témoignage exceptionnel quant à l'évolution de la pensée de Carnap, l'un des fondateurs de la philosophie analytique. Des premières ébauches d'une construction logique du monde à l'analyse logique des propositions du langage, ils nous font en effet assister aux différents moments d'un programme philosophique inscrit dans le débat du physicalisme et de l'unité de la science. La réductibilité des termes de la psychologie puis de la biologie aux termes de la physique implique-t-elle la dérivabilité de leurs lois aux siennes ? Y a-t-il bonne conséquence d'une épistémologie de la réduction à une réduction ontologique ? Le monde, en somme, est-il entièrement explicable par le langage, et si oui, lequel ?

Survey of D.O.T.'s Traffic Paint Costs in 1979, HR-515, 1980

This report presents the results of a survey on the use of yellow versus white traffic paint. It was found that in most states the white paint was less expensive than the yellow. A substantial savings could be realized if an all white traffic marking system was permitted by the Federal Highway Administration. Paint costs from each state are presented, as well as by each region.

Field Evaluation of Pavement Marking Materials, MLR-79-02, 1979

Pavement marking materials other than conventional paint must be evaluated as environmental standards become more restrictive. The new EPA classification for solvents states that all oil paints are photochemically reactive and, therefore, contribute to smog. This will eventually result in the elimination of organic solvents from all paints, which may occur in Iowa by 1985. The Special Investigations Section of the Office of Materials field reviewed all urban and rural applications of pavement marking materials in the spring of 1979. The field review consisted of a visual estimation of percent marking missing, percent satisfactory, and percent non-satisfactory; reflective readings by ERMA; and notation of special conditions which may have impacted performance. ERMA was not effective in evaluating the reflective quality of pavement marking materials. No pavement marking materials evaluated have been successful enough to date to totally replace conventional painting methods.

Penetration Characteristics of Asphalt in a Recycled Mixture, MLR-79-03, 1979

Samples of both recycled and nonrecycled asphaltic concrete were extracted in increments by the Abson Recovery Method and the penetration of the asphalt from each increment determined. The recycled projects were plantsite operations containing various amounts of virgin gravel. Cored samples were taken from the pavements on Kossuth County roads that were constructed as recycled projects in 1975, 1976, and 1977. Cored samples were also taken from a Kossuth County paving project done in 1975, that was not recycled. Comparison mix samples from 1978 construction projects in Marshall and Woodbury Counties of non - recycled projects are included. The test data from the penetrations of the recovered asphalt indicates that mixing of the old and new asphalt occurs very extensively in the hot recycling process. In laboratory controlled conditions it is difficult to coat aggregates with different penetration asphalts and prevent them from mixing.

Development of Concepts for Pavement Management, MLR-79-04, 1979

Sufficient evidence was not discovered in this brief search to alter the general opinion that the Serviceability (Present Serviceability Index-PSI) - Performance Concepts developed by the AASHO Road Test provides the optimum engineering basis for pavement management. Use of these concepts in Iowa has the additional advantage in that we have a reasonable quantity of historical data over a period of time on the change in pavement condition as measured by PSI's. Some additional benefits would be the ability to better assess our needs with respect to those being recommended to Congress by AASHTO Committees. These concepts have been the basis used for developing policies on dimensions and weight of vehicles and highway needs which the AASHTO Transport Committees have recommended to the United States House Committee on Ways and Means. The first recommendation based on these concepts was made in the mid 1960's. Iowa's participation in the evaluation for this recommendation was under the direction of our present Director of Transportation, Mr. Raymond Kassel. PSI Indexes had to be derived from subjective surface ratings at that time. The most recent recommendation to Congress was made in November of 1977. Based on the rationale expressed above, a pilot study of the major part of the rural interstate system was conducted. The Objective of the study was to measure pavement performance through the use of the Present Serviceability Index (PSI) - Pavement Performance concepts as developed by the AASHO Road Test and to explore the usefulness of this type of data as a pavement management tool. Projects in the vicinity of the major urban centers were not included in this study due to the extra time that would be required to isolate accurate traffic data in these areas. Projects consisting of asphalt surface courses on crushed stone base sections were not included.

Summary of Legislation: Iowa General Assembly, 1979

This summary of legislation enacted by the General Assembly has been prepared for the use of legislators and other interested parties. The summary of each legislative enactment has been assigned to a major subject category. This compilation provides interested persons with quick reference to legislation enacted in specific areas and generally informs persons of the contents and effective date of the legislation. NOTE: This is a large file and may take a few minutes to load.

Eleventh Report of the Iowa Library Commission for the Biennial Period July 1, 1920 to June 30, 1922

1920-1922 Iowa Library Commission Report made to the Governor of Iowa.

Twelfth Report of the Iowa Library Commission to the Governor of Iowa for the Biennial Period July 1, 1922 to June 30, 1924

1922-1924 Iowa Library Commission Report made to the Governor of Iowa.

Iowa Highway Archaeology Annual Report 1978-1979, HR-198, 1979

This final report summarizes the activities of the archaeological surveys contract for primary roads, secondary roads, and urban systems. The contract is negotiated annually between the Iowa Department of Transportation and the University of Iowa. The information contained is composed of summaries abstracted from completed cultural resource reports on file with the Department of Transportation, the Office of Historic Preservation, and the Office of the State Archaeologist.

Inventaire communal 1979-1980 : cartographie, équipements des départements / Institut national de la statistique et des études économiques ; [par] Philippe Caille et François Cazin

Collection : Les Collections de l'INSEE ; 417, 50