The accounting equation & claims on assets value change

Título traducido de la contribución: La ecuación contable y los créditos sobre el valor de los activos cambian

Resultado de la investigación: Contribución a libro /Tipo informe o reporteContribución en conferencia

1 Cita (Scopus)

Resumen

El objetivo del estudio es analizar la ecuación contable y desarrollar un nuevo modelo, basado en el doble concepto de unidades monetarias y la estructura de activos y créditos sobre activos. El análisis utiliza las funciones de identidad y características junto con una transformación de coordenadas, para mostrar que la relación entre los activos y los reclamos sobre los activos implica un cambio en los reclamos sobre el valor de los activos. La función de identidad representa el concepto dual de las unidades monetarias y la función característica relaciona ambos lados de la ecuación contable. En cada lado de la ecuación surge un número diferente de dimensiones, y se aplica una transformación de coordenadas para que ambos lados de la ecuación tengan dos dimensiones. Esta transformación se traduce en un cambio en el valor de los créditos sobre activos. Finalmente, se propone un cálculo utilizando una función de densidad de probabilidad o un núcleo que permita acercarse a los coeficientes del nuevo modelo. Los resultados muestran que la ecuación contable consiste en una serie de funciones de suma para sumar todas las unidades monetarias y que un nuevo modelo con una función de densidad de probabilidad puede ayudar en el análisis de la relación entre los activos y los reclamos sobre los activos.
Idioma originalEnglish (US)
Título de la publicación alojadaProceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016
EditorialInstitute of Electrical and Electronics Engineers Inc.
Páginas246-251
Número de páginas6
ISBN (versión digital)9781509009732
DOI
EstadoPublished - ene 11 2017
Evento3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016 - Chania
Duración: ago 27 2016ago 29 2016

Conference

Conference3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016
PaísGreece
CiudadChania
Período8/27/168/29/16

Huella dactilar

Identity function
Probability density function
Coordinate Transformation
Characteristic Function
Unit
Two Dimensions
Value change
Asset value
Assets
Model-based
kernel
Series
Coefficient
Model
Concepts
Relationships
Characteristic function

All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Computer Networks and Communications
  • Computer Science Applications
  • Computer Vision and Pattern Recognition
  • Hardware and Architecture
  • Control and Systems Engineering
  • Control and Optimization
  • Modeling and Simulation

Citar esto

Juárez, F. (2017). The accounting equation & claims on assets value change. En Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016 (pp. 246-251). [7815153] Institute of Electrical and Electronics Engineers Inc.. https://doi.org/10.1109/MCSI.2016.52
Juárez, Fernando. / The accounting equation & claims on assets value change. Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016. Institute of Electrical and Electronics Engineers Inc., 2017. pp. 246-251
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abstract = "The purpose of the study is to analyze the accounting equation and develop a new model, based on the dual concept of monetary units and the structure of assets and claims on assets. The analysis uses the identity and characteristic functions along with a coordinate transformation, to show that the assets-claims on assets relationship involves a change in claims on assets value. The identity function represents the dual concept of the monetary units and the characteristic function relates both sides of the accounting equation. A different number of dimensions arise on each side of the equation, and a coordinate transformation is applied to have both sides of the equation with two dimensions. This transformation results in a change in the value of claims on assets. Finally, a computation using a probability density function or kernel is proposed to allow approaching the coefficients of the new model. Results show that the accounting equation consists of a series of addition functions to sum up all the monetary units and that a new model with a probability density function can help in the analysis of the assetsclaims on assets relationship.",
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Juárez, F 2017, The accounting equation & claims on assets value change. En Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016., 7815153, Institute of Electrical and Electronics Engineers Inc., pp. 246-251, Chania, 8/27/16. https://doi.org/10.1109/MCSI.2016.52

The accounting equation & claims on assets value change. / Juárez, Fernando.

Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016. Institute of Electrical and Electronics Engineers Inc., 2017. p. 246-251 7815153.

Resultado de la investigación: Contribución a libro /Tipo informe o reporteContribución en conferencia

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AB - The purpose of the study is to analyze the accounting equation and develop a new model, based on the dual concept of monetary units and the structure of assets and claims on assets. The analysis uses the identity and characteristic functions along with a coordinate transformation, to show that the assets-claims on assets relationship involves a change in claims on assets value. The identity function represents the dual concept of the monetary units and the characteristic function relates both sides of the accounting equation. A different number of dimensions arise on each side of the equation, and a coordinate transformation is applied to have both sides of the equation with two dimensions. This transformation results in a change in the value of claims on assets. Finally, a computation using a probability density function or kernel is proposed to allow approaching the coefficients of the new model. Results show that the accounting equation consists of a series of addition functions to sum up all the monetary units and that a new model with a probability density function can help in the analysis of the assetsclaims on assets relationship.

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Juárez F. The accounting equation & claims on assets value change. En Proceedings - 2016 3rd International Conference on Mathematics and Computers in Sciences and in Industry, MCSI 2016. Institute of Electrical and Electronics Engineers Inc. 2017. p. 246-251. 7815153 https://doi.org/10.1109/MCSI.2016.52