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Contabilidad La contabilidad es el sistema que registra, organiza y analiza las operaciones económicas de una empresa. Lo más importante: Activo: lo que tiene la empresa (dinero, mercancía, muebles). Pasivo: lo que debe (préstamos, deudas). Capital: lo que pertenece al dueño. Ingresos: dinero que entra. Gastos: dinero que sale. Fórmula básica: Activo = Pasivo + Capital Objetivos: Saber si hay ganancias o pérdidas. Controlar el dinero. Ayudar a tomar decisiones. Inventarios Son los productos o materiales que tiene una empresa para vender o usar. Tipos: Materia prima Productos en proceso Productos terminados Métodos importantes: PEPS (FIFO): primero en entrar, primero en salir. UEPS (LIFO): primero en entrar, último en salir. (en México casi no se usa fiscalmente). Promedio ponderado: sacar promedio de costos. Importancia: Evitar pérdidas. Saber cuánto hay disponible. Calcular costos y ganancias. Costos de producción Son los gastos para fabricar un producto. Elementos: Materia prima → materiales. Mano de obra → trabajadores. Costos indirectos → luz, renta, maquinaria. Tipos de costos: Fijos → no cambian (renta). Variables → cambian según producción. Fórmula básica: Costo total = MP + MO + CIF (Materia prima + Mano de obra + Costos indirectos de fabricación) Contabilidad aplicada Es usar la contabilidad en situaciones reales de empresas. Incluye: Registro de compras y ventas. Control de bancos. Nómina. Impuestos. Elaboración de reportes. Herramientas comunes: Pólizas Catálogo de cuentas Software contable Objetivo: Aplicar teoría contable para resolver problemas reales. Estados financieros básicos Son documentos que muestran la situación económica de una empresa. Los principales: 1. Balance general Muestra: Activos Pasivos Capital Ayuda a saber cuánto tiene y cuánto debe la empresa. 2. Estado de resultados Muestra: Ingresos Gastos Utilidad o pérdida Fórmula: Utilidad = Ingresos - Gastos 3. Estado de flujo de efectivo Muestra entradas y salidas de dinero. 4. Estado de cambios en el capital Muestra movimientos del capital de los dueños. Contabilidad en negocios Es cómo las empresas usan la contabilidad para administrar el negocio. Sirve para: Tomar decisiones. Saber si un negocio es rentable. Controlar gastos. Planear inversiones. Áreas relacionadas: Ventas Compras Finanzas Recursos humanos Importancia: Ayuda a que el negocio no pierda dinero y crezca. Temas fiscales básicos en México Son las reglas de impuestos que deben cumplir personas y empresas en México. Conceptos clave: SAT Servicio de Administración Tributaria Es la autoridad que cobra impuestos. RFC Registro Federal de Contribuyentes. Sirve para identificar a contribuyentes. CFDI Factura electrónica en México. Impuestos importantes: IVA: impuesto al consumo (16% normalmente). ISR: impuesto sobre ingresos o ganancias. Obligaciones fiscales: Declaraciones mensuales/anuales. Facturación. Pago de impuestos. Régimen fiscal Es la categoría fiscal según actividad económica. Cosas MUY importantes para memorizar Fórmula contable: Activo = Pasivo + Capital Diferencia entre ingreso y gasto. Elementos del costo de producción. Tipos de inventarios
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PSY 12: RELIABILITY
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Philosophy Exam 1 ⸻ Sigmund Freud (Psychoanalysis) 1. Id – Ego – Superego Freud explains personality as a system of three interacting structures that are in constant conflict. * Id The id is entirely unconscious and represents instinctual drives such as aggression, hunger, and sexual desire. It operates on the pleasure principle, meaning it demands immediate satisfaction without considering reality, morality, or consequences. It is irrational and purely driven by biological impulses. * Ego The ego develops to mediate between the id and external reality. It operates on the reality principle, meaning it tries to satisfy instinctual desires in realistic and socially acceptable ways. It uses reasoning, planning, and delayed gratification. It is partly conscious and responsible for decision-making. * Superego The superego represents internalized moral values and social rules learned from parents and society. It judges behaviour and produces feelings of guilt or pride depending on whether actions align with moral standards. It often conflicts with the id by imposing strict moral constraints. Key idea: personality results from the continuous tension between instinct (id), reality (ego), and morality (superego). ⸻ 2. Defence Mechanisms Defence mechanisms are unconscious psychological strategies used by the ego to reduce anxiety caused by conflict between the id, superego, and reality. They distort perception in order to protect the individual from psychological discomfort. * Repression Unacceptable thoughts or memories are pushed into the unconscious and become inaccessible, although they may still influence behaviour indirectly. * Denial The individual refuses to accept a painful or threatening reality. * Projection The person attributes their own unacceptable feelings or impulses to others. * Displacement Emotional impulses are redirected from the original source to a safer target. * Rationalization The individual creates false but logical explanations for behaviour in order to avoid guilt or anxiety. * Reaction Formation An unacceptable impulse is transformed into its opposite behaviour. * Regression Under stress, the individual returns to earlier, more childish patterns of behaviour. * Sublimation Unacceptable impulses are transformed into socially acceptable or productive activities. * Intellectualization Emotional situations are dealt with through abstract or logical thinking to avoid confronting feelings. * Compensation The individual develops strengths in one area to make up for weaknesses in another. * Identification The person adopts the traits or behaviours of another individual to reduce anxiety or increase self-esteem. * Undoing The person attempts to symbolically cancel out unacceptable thoughts or actions through corrective behaviour. Key idea: defence mechanisms are automatic, unconscious, and protect the ego by distorting reality. ⸻ 3. Psychosexual Stages Freud argues that personality develops through stages where psychic energy (libido) is focused on different parts of the body. Fixation at a stage can influence adult personality. * Oral stage (0–1): pleasure through feeding; fixation may lead to dependence or oral habits. * Anal stage (1–3): focus on control and toilet training; fixation may lead to orderliness or messiness. * Phallic stage (3–6): development of gender identity and early moral awareness; family dynamics are central. * Latency stage (6–puberty): sexual energy is dormant; focus on learning and social development. * Genital stage (puberty onward): mature sexuality and adult relationships. Key idea: early childhood experiences strongly shape adult personality. ⸻ René Descartes 1. Dualism Descartes argues that reality is composed of two fundamentally different substances: * Mind (res cogitans): non-physical substance responsible for thinking, consciousness, reasoning, and doubt. * Body (res extensa): physical substance that occupies space and follows mechanical laws. Although distinct, mind and body interact, creating the mind–body problem of how two different substances can influence each other. Key idea: humans are composed of both mental and physical substances that are fundamentally different. ⸻ 2. Rationalism Rationalism is the view that reason is the primary source of knowledge, more reliable than sensory experience. Descartes argues that the senses can deceive us through illusions and dreams, so knowledge must be based on clear and distinct ideas produced by reason. He uses methodic doubt, systematically doubting all uncertain beliefs until reaching something absolutely certain. Key idea: reliable knowledge must come from reason rather than the senses. ⸻ 3. Cogito: “I think therefore I am” Descartes establishes that even radical doubt proves existence. If he is doubting, he must be thinking; if he is thinking, he must exist as a thinking being. Key idea: the act of thinking guarantees the existence of the self. ⸻ Plato 1. Ideal Society Plato’s political philosophy divides society into three classes corresponding to parts of the human soul: * Rulers (philosopher-kings): guided by reason and wisdom; they govern society. * Guardians: guided by courage; they protect and defend the state. * Producers: guided by desire; they provide material goods and services. Justice occurs when each class performs its proper function without interfering in the roles of others. Key idea: social justice is harmony through specialization and proper role distribution. ⸻ 2. Theory of Forms Plato distinguishes between two levels of reality: * The physical world: constantly changing, imperfect, and perceived through the senses. * The world of Forms: eternal, perfect, and unchanging essences such as Beauty, Justice, and Equality. Physical objects are imperfect copies of these perfect Forms. Key idea: true knowledge is knowledge of eternal Forms, not sensory appearances. ⸻ 3. Allegory of the Cave Plato describes prisoners chained in a cave who see only shadows and believe them to be reality. One prisoner escapes and discovers the real world illuminated by the sun, which represents truth. When he returns, the others reject him. Key idea: education is the process of moving from illusion to truth, which is difficult and often resisted. ⸻ Francis Bacon 1. Four Idols of the Mind Bacon identifies four sources of systematic error in human thinking: * Idols of the Tribe: universal human biases in perception and reasoning. * Idols of the Cave: individual biases shaped by personal experience and education. * Idols of the Marketplace: errors caused by language and communication. * Idols of the Theatre: blind acceptance of philosophical systems and traditions. Key idea: human reasoning is naturally flawed and must be corrected through scientific method. ⸻ 2. Empiricism Empiricism is the theory that knowledge comes from sensory experience and observation. Bacon argues that scientific knowledge must be based on experimentation, data collection, and systematic observation rather than pure reasoning. Key idea: knowledge is grounded in experience, not abstract speculation. ⸻ 3. Induction vs Deduction Induction is reasoning from specific observations to general laws. Deduction is reasoning from general principles to specific conclusions. Bacon emphasizes induction as the foundation of scientific knowledge because it is based on empirical evidence. Key idea: science progresses by building general laws from observed facts. ⸻ Friedrich Nietzsche 1. “God is Dead” Nietzsche argues that modern science and secular thinking have undermined the authority of traditional religion as a source of meaning and morality. This leads to a cultural crisis in which old values collapse without being replaced. Key idea: the loss of religious authority creates a crisis of meaning. ⸻ 2. Nihilism Passive nihilism refers to despair and the belief that life has no meaning. Active nihilism refers to the rejection of old values in order to create new ones. Key idea: nihilism represents both the breakdown of meaning and the possibility of creating new values. ⸻ 3. Übermensch The Übermensch is the ideal individual who creates their own values, rejects conformity, embraces life fully, and overcomes traditional moral systems. Key idea: humans must move beyond inherited values and become creators of meaning. ⸻ Charles Darwin 1. Natural Selection Evolution occurs through natural selection. Individuals within a species vary, and those with advantageous traits are more likely to survive and reproduce. Over time, these traits become more common in the population. Key idea: evolution is driven by survival advantage rather than purposeful design. ⸻ 2. Morality (Evolutionary view) Darwin argues that morality is not divine but evolved through natural processes. Humans developed social instincts such as empathy and cooperation because these traits improved survival within groups. Key idea: morality is a product of biological and social evolution
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PRINCIPES DE GESTION 2 — RÉSUMÉ EXAM 1. Processus de planification Étapes dans l’ordre : 1. Définir la mission, la vision et les valeurs 2. Analyser la situation et faire le diagnostic stratégique 3. Définir les objectifs stratégiques 4. Déterminer l’avantage concurrentiel 5. Faire les choix stratégiques 6. Établir les programmes d’actions et budgets 7. Mise en œuvre et contrôle de la stratégie Mission : Ce que fait l’entreprise actuellement. Vision : Ce que l’entreprise veut devenir. 2. Diagnostic stratégique Diagnostic interne : - forces - faiblesses Outils : - SWOT interne - VRIN Diagnostic externe : - opportunités - menaces Outils : - PESTEL - Porter SWOT : Interne : - Forces - Faiblesses Externe : - Opportunités - Menaces Forces : innovation, qualité, image marque, R&D, personnel qualifié Faiblesses : coûts élevés, dépendance fournisseurs, faible rentabilité Opportunités : nouvelles technologies, croissance marché, nouveaux clients Menaces : concurrence, inflation, réglementation, crise PESTEL : P : Politique E : Economique S : Socioculturel T : Technologique E : Ecologique L : Légal Comment faire un PESTEL : Catégorie | Information | Opportunité ou menace VRIN : V : Valeur R : Rare I : Inimitable N : Non substituable Porter : 1. Intensité concurrence 2. Pouvoir clients 3. Pouvoir fournisseurs 4. Produits substitution 5. Nouveaux entrants 3. Stratégies concurrentielles Domination par les coûts : prix bas, réduction coûts Différenciation : innovation, qualité, luxe, image marque Focalisation : marché spécifique, clientèle spécifique 4. Stratégies corporate Spécialisation : une seule activité Diversification liée : activités proches Diversification non liée : activité totalement différente Intégration en amont : intégrer fournisseurs Intégration en aval : intégrer distributeurs Internationalisation : développement étranger Externalisation : sous-traitance Recentrage : abandon activité non rentable 5. Modes de croissance Croissance interne : développement par ses propres moyens Croissance externe : fusion, acquisition Croissance conjointe : partenariat, alliance 6. DAS Domaine d’activité stratégique : activité avec clients, concurrence et stratégie différents. 7. Structure organisationnelle Façon dont l’entreprise organise : - hiérarchie - services - responsabilités Structure fonctionnelle : organisation par fonctions : RH, finance, marketing, production Avantages : - spécialisation - responsabilités claires Inconvénients : - rigidité - lenteur - mauvaise coordination Structure divisionnelle : organisation par produit, région ou client Avantages : - autonomie - réactivité Inconvénients : - double emploi - coûts élevés Structure matricielle : double commandement Inconvénient principal : conflits d’autorité Organigramme : 1. chef principal en haut 2. directions en dessous 3. services sous directions “Sous l’autorité de” : en dessous “Assiste / conseille” : staff sur le côté Autorité hiérarchique : donner ordres et contrôler Autorité fonctionnelle / staff : conseiller 8. Types de décision Décision stratégique : - long terme - direction générale - très importante Exemples : fusion, acquisition, internationalisation Décision tactique : - moyen terme - cadres intermédiaires Décision opérationnelle : - court terme - routine quotidienne 9. Styles de direction Likert Autoritaire exploiteur : sanctions, aucune confiance Autoritaire paternaliste : récompenses et sanctions Consultatif : discussion, communication double sens Participatif : employés impliqués dans décisions 10. Motivation Maslow : 1. Physiologiques 2. Sécurité 3. Appartenance 4. Estime 5. Accomplissement Herzberg : Facteurs motivation : - reconnaissance - promotion - responsabilités Facteurs hygiène : - salaire - sécurité - conditions travail McGregor : Théorie X : employés paresseux Théorie Y : employés responsables et autonomes 11
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