From: Subject: El ocaso de la vieja contabilidad | LANACION.com Date: Mon, 20 Apr 2009 07:44:34 +0200 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0017_01C9C18B.D912E980" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.5579 This is a multi-part message in MIME format. ------=_NextPart_000_0017_01C9C18B.D912E980 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Content-Location: =?iso-8859-1?Q?mhtml:file://C:\Documents_and_Settings\Administrador\Confi?= =?iso-8859-1?Q?guraci=F3n_local\Archivos_temporales_de_Internet\Content.I?= =?iso-8859-1?Q?E5\2FH978AA\CPCE_FORMOSA_LA_NACION_2009.mht?= El ocaso de la vieja = contabilidad | LANACION.com

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Domingo 7 de junio de 1998

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Domingo 7 de junio de 1998

Noticias = | Archi= vo | Domingo=20 7 de junio de 1998 | Econom=EDa=20 | Nota

Los = cambios que vienen=20 en el gerenciamiento=20

El ocaso de la vieja contabilidad

La globalizaci=F3n de las empresas, la = complejidad=20 del proceso productivo y la velocidad de los cambios hacen insuficientes = los=20 m=E9todos tradicionales

Luego de varios siglos de protagonismo indiscutido, la contabilidad=20 tradicional ha perdido buena parte de su capacidad para registrar las=20 transacciones cotidianas de una empresa y sintetizarlas en estados de = situaci=F3n=20 que reflejen razonablemente su solvencia efectiva y su aptitud para = generar=20 utilidades en un per=EDodo determinado. El hecho preocupa hondamente a = la=20 comunidad de negocios. Tambalean ciertos soportes del management. Nadie = imagina=20 un funcionamiento coherente de las unidades econ=F3micas si carecen de = un sistema=20 confiable destinado a registrar y monitorear su desempe=F1o.

Al = mismo=20 tiempo, miles de profesionales observan con aprensi=F3n estas nuevas=20 circunstancias, porque temen un recorte abrupto de sus posibilidades = laborales.=20

Nos proponemos enumerar algunas de las razones esenciales que = conducen a=20 esta incapacidad creciente e irreversible de la contabilidad = tradicional. Luego=20 puntualizaremos que, m=E1s all=E1 de ciertos sufrimientos y fracasos = inevitables,=20 este colapso tambi=E9n involucra una oportunidad promisoria y un = deslumbrante=20 desaf=EDo.

Primero, la contabilidad tradicional casi no dispone = de=20 recursos para el tratamiento de los activos intangibles, que son en = nuestro=20 tiempo m=E1s importantes que los activos f=EDsicos. Esto es as=ED porque = el=20 conocimiento es el factor esencial en la econom=EDa globalizada. Las = magnitudes=20 del talento disponible, la din=E1mica de su interacci=F3n y la capacidad = institucional para retenerlo aparecen hoy como las fortalezas decisivas. = Las=20 compa=F1=EDas monitorean la participaci=F3n de los productos y servicios = flamantes en=20 el total de sus ventas.

La movilizaci=F3n exitosa de los activos = intangibles produce en la actualidad nuevas formas de acumulaci=F3n, que = la=20 contabilidad tradicional no puede valorizar: productos y servicios = innovadores,=20 calidad, flexibilidad, entregas puntuales y veloces, clientes = satisfechos,=20 recursos humanos expertos y motivados, procesos internos excelentes.=20

Segundo, la contabilidad tradicional mide acontecimientos del = pasado, y=20 durante siglos pudo guiar razonablemente las acciones de los empresarios = propietarios dirigidas hacia el futuro.

Hoy todo se ha = modificado. El=20 cambio es fren=E9tico, y la propiedad de las empresas suele transferirse = a=20 corporaciones especializadas que manejan el ahorro mundial. Una masa = enorme de=20 dinero contante y sonante se desplaza por todo el planeta a la velocidad = de la=20 luz, y una parte se invierte o desinvierte en acciones de compa=F1=EDas. = Cada d=EDa=20 los mercados de capitales mueven 1,3 bill=F3n de d=F3lares, mientras = todas las=20 exportaciones del mundo representan 3 billones de d=F3lares anuales.=20

El peso de los proyectos

El an=E1lisis del = pasado=20 sigue resultando necesario. Pero los inversores potenciales deciden a = partir del=20 valor actual de los flujos futuros de fondos, por lo cual asumen m=E1s = importancia=20 los proyectos de una compa=F1=EDa que los indicadores del presente. = Microsoft tiene=20 un valor de mercado equivalente a todo el sector automotor de los = Estados=20 Unidos. Intel o Netscape cuestan hoy una inmensa fortuna y no exist=EDan = pocos=20 a=F1os atr=E1s. Muy poco tienen que ver la superficie de las plantas = industriales o=20 el volumen de los inventarios. Lo decisivo son los proyectos, los = futuros=20 productos, el talento disponible, el cuadro de situaci=F3n que est=E1 = comenzando a=20 imaginarse ahora.

Tercero, la contabilidad tradicional contiene = un=20 modelo desarrollado hace siglos para registrar transacciones entre = entidades=20 independientes. Las empresas actuales construyen alianzas = estrat=E9gicas, algunas=20 perdurables y otras transitorias, para combinar los beneficios de la = pericia=20 funcional con la eficiencia de los procesos integrados.

Las = operaciones=20 se disparan a partir de los pedidos de los clientes, y las empresas que = componen=20 la cadena mejoran los costos y la calidad, evitan redundancias, = coordinan sus=20 calendarios de actividades, disminuyen los tiempos de respuesta y = eliminan=20 inventarios.

Por las razones anteriores y otras que no se = mencionan=20 aqu=ED, ya en 1994 el American Institute of Certified Public Accountants = se=F1alaba=20 la debilidad de los esquemas tradicionales. Advert=EDa que la = contabilidad debe=20 informar acerca de planes, oportunidades, riesgos e incertidumbres. En = el mismo=20 sentido, los grandes estudios internacionales est=E1n realizando una = gigantesca=20 reconversi=F3n de sus recursos humanos y sus metodolog=EDas. Se = sustentan en los=20 principales centros mundiales de talento, entre otros la Universidad de = Harvard=20 y el Instituto Tecnol=F3gico de Massachusetts.

La angustia y el=20 desasosiego que abruman hoy a muchas personas parecen provenir de una = visi=F3n=20 poco abarcativa. Vivimos un tiempo en el cual todas las actividades = deben=20 reformularse a cada instante. Los profesionales y las instituciones que=20 reconviertan sus talentos y sus prioridades podr=E1n acceder a un = inmenso mercado.=20 El ocaso definitivo de la contabilidad tradicional es un hecho = elemental, l=F3gico=20 y previsible. Es apenas el comienzo de nuevas oportunidades, que = dependen de=20 nosotros.

Por Mario Kutnowski

Link permanente:=20 http://www.lanacion.com.ar/99139

Noticias | Ec= onom=EDa=20 | Nota

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var nameEQ =3D name + "=3D"; var ca =3D document.cookie.split(';'); for(var i=3D0;i < ca.length;i++) { var c =3D ca[i]; while (c.charAt(0)=3D=3D' ') c =3D c.substring(1,c.length); if (c.indexOf(nameEQ) =3D=3D 0) return = c.substring(nameEQ.length,c.length); } return ''; } //---------- Leo y Seteo los valores de la cookie ----------// //alert('Leo y Seteo los valores de la cookie'); var cookie =3D readCookie('tamano'); //alert('cookie: ' + cookie) //alert('Tama=F1o default: ' + tamanodefault) if (cookie=3D=3D'tamano1') { cookie =3D ''; } var titletamano =3D cookie ? cookie : tamanodefault; //alert('Tama=F1o: ' + titletamano) if (titletamano=3D=3D0) { titletamano =3D tamanodefault; document.getElementById("tamanoLetra").value =3D tamanodefault; createCookie("tamano", titletamano, 365); } //alert('Tama=F1o final: ' + titletamano) var cookie =3D readCookie('color'); // ANTERIOR: var titlecolor =3D cookie ? cookie : colordefault; var titlecolor =3D colordefault; setearestilos5(titlecolor,titletamano); //---------- Recibe un ID de encuesta y retorna true si el usuario voto = en la encuesta----------// function encuestayavoto(encuesta_id) { //alert('encuestayavoto'); var cookie =3D readCookie("encuesta") //cargo todas las encuestas por = las que voto var valor =3D encuesta_id + '=3DTrue' //armo el string a buscar if (cookie !=3D null) //por si no existe la cookie { var posicion =3D cookie.indexOf (valor); if (posicion>-1) return true; else return false; } else return false; } function barraCabezal(mostrar) { //alert('barraCabezal'); var estilo =3D traerObjetoPorNombre("estilo728"); var estiloOculto =3D traerObjetoPorNombre("divoculto"); if (typeof(estilo)!=3D"undefined") { if (typeof(estilo.style)!=3D"undefined") { if (mostrar) {=09 if (flashMode) { estilo.innerHTML=3D estiloOculto.innerHTML } estilo.style.display=3D"block";=20 } else { estilo.style.display=3D"none"; } if(divMiCarpetaObjMostro) { miCarpetaContenedorObj =3D new miLayer('divMiCarpeta'); miCarpetaContenedorObj.x =3D 0; miCarpetaContenedorObj.y =3D 0; miCarpetaContenedorObj.MoveArea(0,0); ubicar(miCarpetaContenedorObj, 0, 0); } } } } function barraCabezalMinimizar(mostrar) { //alert('barraCabezalMinimizar'); var estilo =3D traerObjetoPorNombre("estilo728"); if (typeof(estilo)!=3D"undefined") { if (typeof(estilo.style)!=3D"undefined") { /* estilo.innerHTML=3D '

' estilo.innerHTML+=3D '

'*/ estilo.innerHTML=3D ' 3D""

' //estilo.style.display=3D"block";=20 } } } function agrandarLetra() { //alert('agrandarLetra'); var tamano; if (parseInt(document.getElementById("tamanoLetra").value)<4) { tamano =3D parseInt(document.getElementById("tamanoLetra").value) + 1; setearestilos5(colordefault, 'tamano'+tamano); document.getElementById("tamanoLetra").value =3D tamano; } } function reducirLetra() { //alert('reducirLetra'); var tamano; if (parseInt(document.getElementById("tamanoLetra").value)>1) { tamano =3D parseInt(document.getElementById("tamanoLetra").value) - 1; setearestilos5(colordefault, 'tamano'+tamano); document.getElementById("tamanoLetra").value =3D tamano; } } ------=_NextPart_000_0017_01C9C18B.D912E980 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.lanacion.com.ar/Scripts/PopupAbrir.js function VentanaAbrir(mypage, myname, w, h, scroll) { var winl =3D (screen.width - w) / 2; var wint =3D (screen.height - h) / 2; winprops =3D = 'height=3D'+h+',width=3D'+w+',top=3D'+wint+',left=3D'+winl+',scrollbars=3D= '+scroll+',resizable' win =3D window.open(mypage, myname, winprops) if (parseInt(navigator.appVersion) >=3D 4) { win.window.focus(); } } ------=_NextPart_000_0017_01C9C18B.D912E980 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.lanacion.com.ar/scripts/swfObject.js /**=0A= * SWFObject v1.5: Flash Player detection and embed - = http://blog.deconcept.com/swfobject/=0A= *=0A= * SWFObject is (c) 2007 Geoff Stearns and is released under the MIT = License:=0A= * http://www.opensource.org/licenses/mit-license.php=0A= *=0A= */=0A= if(typeof deconcept=3D=3D"undefined"){var deconcept=3Dnew = Object();}if(typeof = deconcept.util=3D=3D"undefined"){deconcept.util=3Dnew = Object();}if(typeof = deconcept.SWFObjectUtil=3D=3D"undefined"){deconcept.SWFObjectUtil=3Dnew = Object();}deconcept.SWFObject=3Dfunction(_1,id,w,h,_5,c,_7,_8,_9,_a){if(!= document.getElementById){return;}this.DETECT_KEY=3D_a?_a:"detectflash";th= is.skipDetect=3Ddeconcept.util.getRequestParameter(this.DETECT_KEY);this.= params=3Dnew Object();this.variables=3Dnew = Object();this.attributes=3Dnew = Array();if(_1){this.setAttribute("swf",_1);}if(id){this.setAttribute("id"= ,id);}if(w){this.setAttribute("width",w);}if(h){this.setAttribute("height= ",h);}if(_5){this.setAttribute("version",new = deconcept.PlayerVersion(_5.toString().split(".")));}this.installedVer=3Dd= econcept.SWFObjectUtil.getPlayerVersion();if(!window.opera&&document.all&= &this.installedVer.major>7){deconcept.SWFObject.doPrepUnload=3Dtrue;}if(c= ){this.addParam("bgcolor",c);}var = q=3D_7?_7:"high";this.addParam("quality",q);this.setAttribute("useExpress= Install",false);this.setAttribute("doExpressInstall",false);var = _c=3D(_8)?_8:window.location;this.setAttribute("xiRedirectUrl",_c);this.s= etAttribute("redirectUrl","");if(_9){this.setAttribute("redirectUrl",_9);= }};deconcept.SWFObject.prototype=3D{useExpressInstall:function(_d){this.x= iSWFPath=3D!_d?"expressinstall.swf":_d;this.setAttribute("useExpressInsta= ll",true);},setAttribute:function(_e,_f){this.attributes[_e]=3D_f;},getAt= tribute:function(_10){return = this.attributes[_10];},addParam:function(_11,_12){this.params[_11]=3D_12;= },getParams:function(){return = this.params;},addVariable:function(_13,_14){this.variables[_13]=3D_14;},g= etVariable:function(_15){return = this.variables[_15];},getVariables:function(){return = this.variables;},getVariablePairs:function(){var _16=3Dnew Array();var = key;var _18=3Dthis.getVariables();for(key in = _18){_16[_16.length]=3Dkey+"=3D"+_18[key];}return = _16;},getSWFHTML:function(){var = _19=3D"";if(navigator.plugins&&navigator.mimeTypes&&navigator.mimeTypes.l= ength){if(this.getAttribute("doExpressInstall")){this.addVariable("MMplay= erType","PlugIn");this.setAttribute("swf",this.xiSWFPath);}_19=3D"

0){_19+=3D"flashvar= s=3D\""+_1c+"\"";}_19+=3D"/>";}else{if(this.getAttribute("doExpressInstal= l")){this.addVariable("MMplayerType","ActiveX");this.setAttribute("swf",t= his.xiSWFPath);}_19=3D"

";}return = _19;},write:function(_20){if(this.getAttribute("useExpressInstall")){var = _21=3Dnew = deconcept.PlayerVersion([6,0,65]);if(this.installedVer.versionIsValid(_21= )&&!this.installedVer.versionIsValid(this.getAttribute("version"))){this.= setAttribute("doExpressInstall",true);this.addVariable("MMredirectURL",es= cape(this.getAttribute("xiRedirectUrl")));document.title=3Ddocument.title= .slice(0,47)+" - Flash Player = Installation";this.addVariable("MMdoctitle",document.title);}}if(this.ski= pDetect||this.getAttribute("doExpressInstall")||this.installedVer.version= IsValid(this.getAttribute("version"))){var n=3D(typeof = _20=3D=3D"string")?document.getElementById(_20):_20;n.innerHTML=3Dthis.ge= tSWFHTML();return = true;}else{if(this.getAttribute("redirectUrl")!=3D""){document.location.r= eplace(this.getAttribute("redirectUrl"));}}return = false;}};deconcept.SWFObjectUtil.getPlayerVersion=3Dfunction(){var = _23=3Dnew = deconcept.PlayerVersion([0,0,0]);if(navigator.plugins&&navigator.mimeType= s.length){var x=3Dnavigator.plugins["Shockwave = Flash"];if(x&&x.description){_23=3Dnew = deconcept.PlayerVersion(x.description.replace(/([a-zA-Z]|\s)+/,"").replac= e(/(\s+r|\s+b[0-9]+)/,".").split("."));}}else{if(navigator.userAgent&&nav= igator.userAgent.indexOf("Windows CE")>=3D0){var axo=3D1;var = _26=3D3;while(axo){try{_26++;axo=3Dnew = ActiveXObject("ShockwaveFlash.ShockwaveFlash."+_26);_23=3Dnew = deconcept.PlayerVersion([_26,0,0]);}catch(e){axo=3Dnull;}}}else{try{var = axo=3Dnew = ActiveXObject("ShockwaveFlash.ShockwaveFlash.7");}catch(e){try{var = axo=3Dnew ActiveXObject("ShockwaveFlash.ShockwaveFlash.6");_23=3Dnew = deconcept.PlayerVersion([6,0,21]);axo.AllowScriptAccess=3D"always";}catch= (e){if(_23.major=3D=3D6){return _23;}}try{axo=3Dnew = ActiveXObject("ShockwaveFlash.ShockwaveFlash");}catch(e){}}if(axo!=3Dnull= ){_23=3Dnew deconcept.PlayerVersion(axo.GetVariable("$version").split(" = ")[1].split(","));}}}return = _23;};deconcept.PlayerVersion=3Dfunction(_29){this.major=3D_29[0]!=3Dnull= ?parseInt(_29[0]):0;this.minor=3D_29[1]!=3Dnull?parseInt(_29[1]):0;this.r= ev=3D_29[2]!=3Dnull?parseInt(_29[2]):0;};deconcept.PlayerVersion.prototyp= e.versionIsValid=3Dfunction(fv){if(this.majorfv.major){return = true;}if(this.minorfv.minor){return true;}if(this.rev=3D0;i--){_2f[i].style.display=3D"none";for(var x in = _2f[i]){if(typeof = _2f[i][x]=3D=3D"function"){_2f[i][x]=3Dfunction(){};}}}};if(deconcept.SWF= Object.doPrepUnload){if(!deconcept.unloadSet){deconcept.SWFObjectUtil.pre= pUnload=3Dfunction(){__flash_unloadHandler=3Dfunction(){};__flash_savedUn= loadHandler=3Dfunction(){};window.attachEvent("onunload",deconcept.SWFObj= ectUtil.cleanupSWFs);};window.attachEvent("onbeforeunload",deconcept.SWFO= bjectUtil.prepUnload);deconcept.unloadSet=3Dtrue;}}if(!document.getElemen= tById&&document.all){document.getElementById=3Dfunction(id){return = document.all[id];};}var = getQueryParamValue=3Ddeconcept.util.getRequestParameter;var = FlashObject=3Ddeconcept.SWFObject;var SWFObject=3Ddeconcept.SWFObject; ------=_NextPart_000_0017_01C9C18B.D912E980 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.lanacion.com.ar/scripts/multimedios/multimediosFlv.js //para que este script funcione es necesario que est=E9n las llamadas a = los siguientes javascript's // /scripts/lnol5.js // /scripts/flash.js // /scripts/flashvb.js // /herramientas/clipping/scripts/recortesV5.js var videoCastK27 =3D null; function mostrarOcultarVideoOnDemand(videoFlv, videoTitulo, mostrar, = escapear) { var isIE=3D(navigator.appName.indexOf("Microsoft")!=3D-1)?1:0; if (isIE && typeof(escapear)=3D=3D"undefined"){ videoTitulo =3D escape(videoTitulo) } var requiredMajorVersion =3D 9; // Minor version of Flash required var requiredMinorVersion =3D 0; // Revision of Flash required var requiredRevision =3D 0; var hasRightVersion =3D DetectarVersionFlash(requiredMajorVersion, = requiredMinorVersion, requiredRevision); var videoOnDemand =3D traerObjetoPorNombre("videoOnDemand"); if (mostrar) { if (typeof(certificaTimeOutToken)!=3D"undefined") { window.clearTimeout(certificaTimeOutToken); } if (typeof(videoOnDemand)!=3D"undefined") { if (typeof(videoOnDemand.style)!=3D"undefined") { strLink =3D''; /* if(leerCookie('resolucionalto') > 600 && hasRightVersion) // TIENE = MAS DE 800x600 { strLink=3D'ampliar | '= ; } */ videoOnDemand.innerHTML=3D '

'+ strLink +'cerrar

=
'; //Inserto el div donde se escribe el swf videoPlayer =3D document.createElement("div"); videoPlayer.setAttribute("id", "videoPlayer"); videoPlayer.style.width =3D 340; videoPlayer.style.height =3D 330; videoOnDemand.appendChild(videoPlayer); var qry; var re =3D new RegExp(/&pid=3D[0-9]+&toi=3D[0-9]+$/g); var m =3D re.exec(videoFlv); if (m !=3D null) { =09 = qry=3D"http://stats.lnol.com.ar/def.gif?pagina=3DmostrarOcultarVideoOnDem= and"+m+"¬a_id=3D&usuario=3D&numero=3D"+Math.random(); imgMonitor =3D document.createElement("img"); imgMonitor.setAttribute("src", qry); imgMonitor.style.heigth =3D "1px"; imgMonitor.style.width =3D "1px"; imgMonitor.style.position =3D "absolute"; imgMonitor.style.top =3D 0; imgMonitor.style.left =3D 0; // imgMonitor.style.visibility =3D "hidden"; videoOnDemand.appendChild(imgMonitor); } =09 if(hasRightVersion) // TIENE FLASH PLAYER 8 o MAS { var video =3D new = SWFObject("/multimedios/swf/xflvVideoLayer.swf?version=3D200701231337", = "VideoTemplate", "340", "330", "8", "#ffffff"); video.addVariable("nombreVideo", videoFlv); video.addVariable("titulo", videoTitulo); video.addVariable("autoplay", "1"); video.addVariable("muestraPlaca", "si"); video.write(videoPlayer); } else { // NO TIENE FLASH PLAYER 8 O ES INFERIOR videoOnDemand.innerHTML +=3D '

Para poder visualizar = los videos, necesita tener instalado el plugin de Macromedia Flash, = versi=F3n 8.

Puede = instalarlo haciendo clic aqu=ED

'; } =09 videoOnDemand.style.top =3D Scroll() + 50 + "px"; videoOnDemand.style.display=3D"block";=20 } } } else { if (typeof(certificaTimeOutToken)!=3D"undefined") { cert_Refresh(10); } videoOnDemand.innerHTML =3D ""; videoOnDemand.style.display =3D "none"; =09 videoOnDemand.style.width =3D ""; } } function mostrarVideoCast(videoFlv, videoTitulo, mostrar) { var isIE=3D(navigator.appName.indexOf("Microsoft")!=3D-1)?1:0; if (isIE){ videoTitulo =3D escape(videoTitulo) } =09 var requiredMajorVersion =3D 9; // Minor version of Flash required var requiredMinorVersion =3D 0; // Revision of Flash required var requiredRevision =3D 0; var hasRightVersion =3D DetectarVersionFlash(requiredMajorVersion, = requiredMinorVersion, requiredRevision); if (hasRightVersion) { var videoOnDemand =3D '';//'

cerrar

'; var videoPlayer =3D document.createElement("div"); //videoPlayer.setAttribute("id", "videoPlayer"); videoPlayer.style.width =3D 700; videoPlayer.style.height =3D 390; //videoOnDemand.appendChild(videoPlayer); var qry; var re =3D new RegExp(/&pid=3D[0-9]+&toi=3D[0-9]+$/g); var m =3D re.exec(videoFlv); if (m !=3D null) { videoOnDemand +=3D '

' } var video =3D new = SWFObject("/varios/galeriaVideos/swf/VideoCast.swf?version=3D41", = "VideoCastEnPanelYUI", "700", "390", "9.0.28", "#333333"); =09 video.addParam("allowfullscreen", "true"); video.addParam("scale", "noscale"); video.addVariable("xmlPath", "/xml/ultimos"); video.addVariable("pathUrl", videoFlv); video.addVariable("titulo", videoTitulo); video.addVariable("autoplay", "1"); video.addVariable("muestraPlaca", "si"); = video.useExpressInstall("/varios/galeriaVideos/swf/expressinstall.swf"); video.write(videoPlayer); videoOnDemand +=3D videoPlayer.innerHTML; //videoOnDemand +=3D '' panelVideoCast(videoTitulo, videoOnDemand); videoOnDemand =3D ""; } else { showModalPanel("panelError","Error",'

Para poder visualizar = los videos, necesita tener instalado el plugin de Macromedia Flash, = versi=F3n 8.

Puede = instalarlo haciendo clic aqu=ED

'); } //var videoOnDemand =3D traerObjetoPorNombre("videoCast"); =09 return; } function mostrarOcultarVideoCast(videoFlv, videoTitulo, mostrar) { var isIE=3D(navigator.appName.indexOf("Microsoft")!=3D-1)?1:0; if (isIE){ videoTitulo =3D escape(videoTitulo) } var requiredMajorVersion =3D 9; // Minor version of Flash required var requiredMinorVersion =3D 0; // Revision of Flash required var requiredRevision =3D 0; var hasRightVersion =3D DetectarVersionFlash(requiredMajorVersion, = requiredMinorVersion, requiredRevision); var videoOnDemand =3D traerObjetoPorNombre("videoCast"); if (mostrar) { if (typeof(certificaTimeOutToken)!=3D"undefined") { window.clearTimeout(certificaTimeOutToken); } if (videoOnDemand =3D=3D null) { videoOnDemand =3D document.createElement("div"); videoOnDemand.setAttribute("id", "videoCast"); videoOnDemand.setAttribute("class", "dragVideoCast"); videoOnDemand.style.display =3D "none"; videoOnDemand.style.position =3D "absolute"; videoOnDemand.style.left =3D "130px"; videoOnDemand.style.top =3D "20px"; document.body.appendChild(videoOnDemand); } if (typeof(videoOnDemand)!=3D"undefined") { if (videoOnDemand.style !=3D null && = typeof(videoOnDemand.style)!=3D"undefined") { strLink =3D''; videoOnDemand.innerHTML=3D '

cerrar

'; //Inserto el div donde se escribe el swf videoPlayer =3D document.createElement("div"); videoPlayer.setAttribute("id", "videoPlayer"); videoPlayer.style.width =3D 700; videoPlayer.style.height =3D 390; videoOnDemand.appendChild(videoPlayer); var qry; var re =3D new RegExp(/&pid=3D[0-9]+&toi=3D[0-9]+$/g); var m =3D re.exec(videoFlv); if (m !=3D null) { =09 = qry=3D"http://stats.lnol.com.ar/def.gif?pagina=3DmostrarOcultarVideoOnDem= and"+m+"¬a_id=3D&usuario=3D&numero=3D"+Math.random(); imgMonitor =3D document.createElement("img"); imgMonitor.setAttribute("src", qry); imgMonitor.style.heigth =3D "1px"; imgMonitor.style.width =3D "1px"; imgMonitor.style.position =3D "absolute"; imgMonitor.style.top =3D 0; imgMonitor.style.left =3D 0; // imgMonitor.style.visibility =3D "hidden"; videoOnDemand.appendChild(imgMonitor); } =09 if(hasRightVersion) // TIENE FLASH PLAYER 8 o MAS { var video =3D new = SWFObject("/varios/galeriaVideos/swf/VideoCast.swf?version=3D41", = "Video", "700", "390", "9.0.28", "#333333"); video.addParam("allowfullscreen", "true"); video.addParam("scale", "noscale"); video.addVariable("xmlPath", "/xml/ultimos"); video.addVariable("pathUrl", videoFlv); video.addVariable("titulo", videoTitulo); video.addVariable("autoplay", "1"); video.addVariable("muestraPlaca", "si"); = video.useExpressInstall("/varios/galeriaVideos/swf/expressinstall.swf"); video.write(videoPlayer); } else { // NO TIENE FLASH PLAYER 8 O ES INFERIOR videoOnDemand.innerHTML +=3D '

Para poder visualizar = los videos, necesita tener instalado el plugin de Macromedia Flash, = versi=F3n 8.

Puede = instalarlo haciendo clic aqu=ED

'; } =09 videoOnDemand.style.top =3D Scroll() + 50 + "px"; videoOnDemand.style.display=3D"block";=20 } } =09 var dd =3D new YAHOO.util.DD("videoCast");=20 dd.setHandleElId("barraEstado"); if (videoCastK27 =3D=3D null) { videoCastK27 =3D new YAHOO.util.KeyListener(window, {keys:27}, { = fn:cerrarVideoCast, scope:videoOnDemand, correctScope:true } ); } videoCastK27.enable(); } else { if (typeof(certificaTimeOutToken)!=3D"undefined") { cert_Refresh(10); } =09 cerrarVideoCast(); } } function cerrarVideoCast() { var o=3Ddocument.getElementById("videoCast"); o.innerHTML =3D ""; o.style.display =3D "none"; o.style.width =3D ""; if (videoCastK27 !=3D null) videoCastK27.disable(); } function mostrarOcultarAudioOnDemand(audioFlv, audioTitulo, mostrar) { //audioTitulo =3D escape(audioTitulo) audioTitulo =3D audioTitulo; var requiredMajorVersion =3D 8; // Minor version of Flash required var requiredMinorVersion =3D 0; // Revision of Flash required var requiredRevision =3D 0; var hasRightVersion =3D DetectarVersionFlash(requiredMajorVersion, = requiredMinorVersion, requiredRevision); var audioOnDemand =3D traerObjetoPorNombre("audioOnDemand"); if (mostrar) { if (typeof(certificaTimeOutToken)!=3D"undefined") { window.clearTimeout(certificaTimeOutToken); } if (typeof(audioOnDemand)!=3D "undefined") { if (typeof(audioOnDemand.style)!=3D"undefined") { strLink =3D''; audioOnDemand.innerHTML=3D '

'+ strLink = +'cerrar

= ' =09 //Inserto el div donde se escribe el swf audioPlayer =3D document.createElement("div"); audioPlayer.setAttribute("id", "audioPlayer"); audioPlayer.style.width =3D 216; audioPlayer.style.height =3D 90; audioOnDemand.appendChild(audioPlayer); var qry; var re =3D new RegExp(/&pid=3D[0-9]+&toi=3D[0-9]+$/g); var m =3D re.exec(audioFlv); if (m !=3D null) { =09 = qry=3D"http://stats.lnol.com.ar/def.gif?pagina=3DmostrarOcultarAudioOnDem= and"+m+"¬a_id=3D&usuario=3D&numero=3D"+Math.random(); imgMonitor =3D document.createElement("img"); imgMonitor.setAttribute("src", qry); imgMonitor.style.heigth =3D "1px"; imgMonitor.style.width =3D "1px"; imgMonitor.style.position =3D "absolute"; imgMonitor.style.top =3D 0; imgMonitor.style.left =3D 0; // imgMonitor.style.visibility =3D "hidden"; audioOnDemand.appendChild(imgMonitor); } =09 if(hasRightVersion) // TIENE FLASH PLAYER 8 o MAS { var audio =3D new SWFObject("/swf/audio.swf", "VideoTemplate", = "216", "90", "8", "#333333"); audio.addVariable("pathUrl", audioFlv); audio.addVariable("titulo", audioTitulo); audio.write(audioPlayer); } else { // NO TIENE FLASH PLAYER 8 O ES INFERIOR audioOnDemand.innerHTML +=3D '

Para poder visualizar = los audios, necesita tener instalado el plugin de Macromedia Flash, = versi=F3n 8.

Puede = instalarlo haciendo clic aqu=ED

'; } =09 audioOnDemand.style.top =3D Scroll() + 50 + "px"; audioOnDemand.style.display=3D"block"; } } } else { if (typeof(certificaTimeOutToken)!=3D"undefined") { cert_Refresh(10); } audioOnDemand.innerHTML =3D ""; audioOnDemand.style.display =3D "none"; =09 audioOnDemand.style.width =3D ""; } } function Scroll() { if (window.innerHeight) { pos =3D window.pageYOffset } else if (document.documentElement && = document.documentElement.scrollTop) { pos =3D document.documentElement.scrollTop } else if (document.body) { pos =3D document.body.scrollTop } return pos } //AMPLIAR EL VIDEO LAYER function ampliarVideo(){ var videoOnDemand =3D traerObjetoPorNombre("videoOnDemand"); var obj =3D document.video_id; obj.width =3D 680; obj.height =3D 640; videoOnDemand.style.width =3D "680px"; videoOnDemand.style.top =3D Scroll()+2 +"px" videoOnDemand.style.left =3D "130px" var barraDrag =3D traerObjetoPorNombre("barraDrag"); barraDrag.innerHTML =3D 'reducir | <= a = href=3D"javascript:mostrarOcultarVideoOnDemand();">cerrar = ' //MM_controlShockwave('video_id','','Play') } //REDUCIR EL VIDEO LAYER function reducirVideo(){ var videoOnDemand =3D traerObjetoPorNombre("videoOnDemand"); var obj =3D document.video_id; obj.width =3D 340; obj.height =3D 320; videoOnDemand.style.top =3D Scroll() + 10 + "px"; videoOnDemand.style.width =3D "340px" var barraDrag =3D traerObjetoPorNombre("barraDrag"); barraDrag.innerHTML =3D 'ampliar | <= a href=3D"javascript:mostrarOcultarVideoOnDemand();">cerrar ' //MM_controlShockwave('video_id','','Play') } //DRAGUEAR EL VIDEO LAYER var dragobject=3D{ z: 0, x: 0, y: 0, offsetx : null, offsety : null, targetobj : null, = dragapproved : 0, initialize:function(){ document.onmousedown=3Dthis.dragVideo document.onmouseup=3Dfunction(){this.dragapproved=3D0} }, dragVideo:function(e){ /*if (navegador.soporta) {*/ /* if (flashMode) { if(navegador.ns4 || navegador.ns6) { if(e.target.name!=3DmovieName) = traerObjetoPorNombre(movieName).SetVariable('_root.cerrarVentana','1'); } else { =09 if(event.srcElement.id!=3DmovieName) { = traerObjetoPorNombre(movieName).SetVariable('_root.cerrarVentana','1'); } } }*/ /*}*/ var evtobj=3Dwindow.event? window.event : e this.targetobj=3Dwindow.event? event.srcElement : e.target if (this.targetobj.className=3D=3D"dragVideo" || = this.targetobj.className=3D=3D"dragAudio" || = this.targetobj.className=3D=3D"dragVideoCast"){ this.dragapproved=3D1 //if = (isNaN(parseInt(this.targetobj.style.left))){this.targetobj.style.left=3D= 0} //if = (isNaN(parseInt(this.targetobj.style.top))){this.targetobj.style.top=3D0}= this.offsetx=3DparseInt(this.targetobj.style.left) this.offsety=3DparseInt(this.targetobj.style.top) this.x=3Devtobj.clientX this.y=3Devtobj.clientY if (evtobj.preventDefault) evtobj.preventDefault() document.onmousemove=3Ddragobject.moveit } }, moveit:function(e){ var evtobj=3Dwindow.event? window.event : e if (this.dragapproved=3D=3D1){ if (this.offsetx+evtobj.clientX-this.x>0) this.targetobj.style.left=3Dthis.offsetx+evtobj.clientX-this.x+"px" else this.targetobj.style.left=3D0+"px" if (this.offsety+evtobj.clientY-this.y>0) this.targetobj.style.top=3Dthis.offsety+evtobj.clientY-this.y+"px" else this.targetobj.style.top=3D0+"px" return false } } } dragobject.initialize() /*DRAGUEAR EL VIDEO CAST var dragVideoCast=3D{ z: 0, x: 0, y: 0, offsetx : null, offsety : null, targetobj : null, = dragapproved : 0, initialize:function(){ document.onmousedown=3Dthis.dragVideo document.onmouseup=3Dfunction(){this.dragapproved=3D0} }, dragVideo:function(e){ var evtobj=3Dwindow.event? window.event : e this.targetobj=3Dwindow.event? event.srcElement : e.target this.targetobj=3Dthis.targetobj.parentNode; if (this.targetobj.className=3D=3D"dragVideoCast"){ this.dragapproved=3D1 //if = (isNaN(parseInt(this.targetobj.style.left))){this.targetobj.style.left=3D= 0} //if = (isNaN(parseInt(this.targetobj.style.top))){this.targetobj.style.top=3D0}= this.offsetx=3DparseInt(this.targetobj.style.left) this.offsety=3DparseInt(this.targetobj.style.top) this.x=3Devtobj.clientX this.y=3Devtobj.clientY if (evtobj.preventDefault) evtobj.preventDefault() document.onmousemove=3Ddragobject.moveit } }, moveit:function(e){ var evtobj=3Dwindow.event? window.event : e if (this.dragapproved=3D=3D1){ if (this.offsetx+evtobj.clientX-this.x>0) this.targetobj.style.left=3Dthis.offsetx+evtobj.clientX-this.x+"px" else this.targetobj.style.left=3D0+"px" if (this.offsety+evtobj.clientY-this.y>0) this.targetobj.style.top=3Dthis.offsety+evtobj.clientY-this.y+"px" else this.targetobj.style.top=3D0+"px" return false } } } dragVideoCast.initialize() */ //CONTROLAR EL FLASH function MM_findObj(n, d) { //v4.01 var p,i,x; if(!d) d=3Ddocument; = if((p=3Dn.indexOf("?"))>0&&parent.frames.length) { d=3Dparent.frames[n.substring(p+1)].document; n=3Dn.substring(0,p);} if(!(x=3Dd[n])&&d.all) x=3Dd.all[n]; for = (i=3D0;!x&&i'+eliminaComillas(document.getElementById('tituloVideo1').innerHTM= L)+''; =09 document.getElementById('tituloVideo'+position).innerHTML =3D str; document.getElementById('rutaVideo'+position).innerHTML =3D = document.getElementById('rutaVideo1').value; document.getElementById('tituloVideo1').innerHTML =3D pagina; document.getElementById('rutaVideo1').value =3D url =09 =09 switch (size) { case 320: var swfSize =3D "320x240";var ancho =3D "320";var alto =3D "275"; break; case 226: var swfSize =3D "226x169";var ancho =3D "226";var alto =3D "200"; break; case 300: var swfSize =3D "300x169";var ancho =3D "300";var alto =3D "200"; break; } var video =3D new = SWFObject("/herramientas/players/video/swf/video_nota.swf", = "VideoTemplate", "299", "262", "8", "#ffffff"); video.addParam("wmode", "transparent"); video.addParam("allowScriptAccess", "always"); video.addVariable("pathUrl", url); video.addVariable("muestraPlaca", "SI"); video.addVariable("pagina", pagina); video.write("mir"); } function videoLoad_LNTV(url, container, pagina, = size,position,id1,id2,id3) { var str=3D""; var js =3D ""; var navegador =3D navigator.appName; =09 if (navegador =3D=3D "Microsoft Internet Explorer") pagina =3D _utf8_decode(pagina); js =3D = "javascript:videoLoad_LNTV('"+document.getElementById('ifrmLNTV').src+"',= 'videoPlayer', = '"+eliminaComillas(document.getElementById('tituloVideo1').innerHTML)+"',= = 320,"+position+","+document.getElementById('coordenadasVideo1').value+");= " str =3D ''+eliminaComillas(document.getElementById('tituloVideo1').innerHTM= L)+''; =09 document.getElementById('tituloVideo'+position).innerHTML =3D str; document.getElementById('coordenadasVideo'+position).value =3D = document.getElementById('coordenadasVideo1').value; document.getElementById('tituloVideo1').innerHTML =3D pagina; document.getElementById('coordenadasVideo1').value =3D = id1+","+id2+","+id3; /*document.getElementById('ifrmLNTV').src =3D url;*/ document.getElementById('ifrmLNTV').innerHTML =3D "

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� ARCHIVO
Domingo 7 de junio de 1998

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Econom�a

Publicado en la ed. impresa: Econom�a

Domingo 7 de junio de 1998

Noticias | Archivo | Domingo 7 de junio de 1998 | Econom�a | Nota

Los cambios que vienen en el gerenciamiento

El ocaso de la vieja contabilidad

La globalizaci�n de las empresas, la complejidad del proceso productivo y la velocidad de los cambios hacen insuficientes los m�todos tradicionales

Luego de varios siglos de protagonismo indiscutido, la contabilidad tradicional ha perdido buena parte de su capacidad para registrar las transacciones cotidianas de una empresa y sintetizarlas en estados de situaci�n que reflejen razonablemente su solvencia efectiva y su aptitud para generar utilidades en un per�odo determinado. El hecho preocupa hondamente a la comunidad de negocios. Tambalean ciertos soportes del management. Nadie imagina un funcionamiento coherente de las unidades econ�micas si carecen de un sistema confiable destinado a registrar y monitorear su desempe�o.

Al mismo tiempo, miles de profesionales observan con aprensi�n estas nuevas circunstancias, porque temen un recorte abrupto de sus posibilidades laborales.

Nos proponemos enumerar algunas de las razones esenciales que conducen a esta incapacidad creciente e irreversible de la contabilidad tradicional. Luego puntualizaremos que, m�s all� de ciertos sufrimientos y fracasos inevitables, este colapso tambi�n involucra una oportunidad promisoria y un deslumbrante desaf�o.

Primero, la contabilidad tradicional casi no dispone de recursos para el tratamiento de los activos intangibles, que son en nuestro tiempo m�s importantes que los activos f�sicos. Esto es as� porque el conocimiento es el factor esencial en la econom�a globalizada. Las magnitudes del talento disponible, la din�mica de su interacci�n y la capacidad institucional para retenerlo aparecen hoy como las fortalezas decisivas. Las compa��as monitorean la participaci�n de los productos y servicios flamantes en el total de sus ventas.

La movilizaci�n exitosa de los activos intangibles produce en la actualidad nuevas formas de acumulaci�n, que la contabilidad tradicional no puede valorizar: productos y servicios innovadores, calidad, flexibilidad, entregas puntuales y veloces, clientes satisfechos, recursos humanos expertos y motivados, procesos internos excelentes.

Segundo, la contabilidad tradicional mide acontecimientos del pasado, y durante siglos pudo guiar razonablemente las acciones de los empresarios propietarios dirigidas hacia el futuro.

Hoy todo se ha modificado. El cambio es fren�tico, y la propiedad de las empresas suele transferirse a corporaciones especializadas que manejan el ahorro mundial. Una masa enorme de dinero contante y sonante se desplaza por todo el planeta a la velocidad de la luz, y una parte se invierte o desinvierte en acciones de compa��as. Cada d�a los mercados de capitales mueven 1,3 bill�n de d�lares, mientras todas las exportaciones del mundo representan 3 billones de d�lares anuales.

El peso de los proyectos

El an�lisis del pasado sigue resultando necesario. Pero los inversores potenciales deciden a partir del valor actual de los flujos futuros de fondos, por lo cual asumen m�s importancia los proyectos de una compa��a que los indicadores del presente. Microsoft tiene un valor de mercado equivalente a todo el sector automotor de los Estados Unidos. Intel o Netscape cuestan hoy una inmensa fortuna y no exist�an pocos a�os atr�s. Muy poco tienen que ver la superficie de las plantas industriales o el volumen de los inventarios. Lo decisivo son los proyectos, los futuros productos, el talento disponible, el cuadro de situaci�n que est� comenzando a imaginarse ahora.

Tercero, la contabilidad tradicional contiene un modelo desarrollado hace siglos para registrar transacciones entre entidades independientes. Las empresas actuales construyen alianzas estrat�gicas, algunas perdurables y otras transitorias, para combinar los beneficios de la pericia funcional con la eficiencia de los procesos integrados.

Las operaciones se disparan a partir de los pedidos de los clientes, y las empresas que componen la cadena mejoran los costos y la calidad, evitan redundancias, coordinan sus calendarios de actividades, disminuyen los tiempos de respuesta y eliminan inventarios.

Por las razones anteriores y otras que no se mencionan aqu�, ya en 1994 el American Institute of Certified Public Accountants se�alaba la debilidad de los esquemas tradicionales. Advert�a que la contabilidad debe informar acerca de planes, oportunidades, riesgos e incertidumbres. En el mismo sentido, los grandes estudios internacionales est�n realizando una gigantesca reconversi�n de sus recursos humanos y sus metodolog�as. Se sustentan en los principales centros mundiales de talento, entre otros la Universidad de Harvard y el Instituto Tecnol�gico de Massachusetts.

La angustia y el desasosiego que abruman hoy a muchas personas parecen provenir de una visi�n poco abarcativa. Vivimos un tiempo en el cual todas las actividades deben reformularse a cada instante. Los profesionales y las instituciones que reconviertan sus talentos y sus prioridades podr�n acceder a un inmenso mercado. El ocaso definitivo de la contabilidad tradicional es un hecho elemental, l�gico y previsible. Es apenas el comienzo de nuevas oportunidades, que dependen de nosotros.

Por Mario Kutnowski

Link permanente: http://www.lanacion.com.ar/99139

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String(document.location).substring(pos+1);=0A= var vars =3D query.split("&");=0A= for (var i=3D0; i < vars.length; i++) {=0A= var pair =3D vars[i].split("=3D");=0A= if (pair[0] =3D=3D sValue)=0A= return pair[1];=0A= } =0A= }=0A= return null; =0A= }=0A= =0A= function cert_getCookie(sName) {=0A= var dc =3D document.cookie;=0A= var prefix =3D sName + "=3D";=0A= var begin =3D dc.indexOf("; " + prefix);=0A= if (begin =3D=3D -1) {=0A= begin =3D dc.indexOf(prefix);=0A= if (begin !=3D 0) return null;=0A= } else=0A= begin +=3D 2;=0A= var end =3D document.cookie.indexOf(";", begin);=0A= if (end =3D=3D -1)=0A= end =3D dc.length;=0A= return unescape(dc.substring(begin + prefix.length, end));=0A= }=0A= =0A= function cert_setCookie(sName, sValue, dtExpires, sPath, sDomain, = bSecure) {=0A= document.cookie =3D sName + "=3D" + escape(sValue) +=0A= ((dtExpires) ? 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"; secure" : "");=0A= }=0A= =0A= function cert_getReferrer()=0A= {=0A= var referrer =3D document.referrer;=0A= if (self.cert_getReferrer14)=0A= return cert_getReferrer14();=0A= /*@cc_on=0A= @if(@_jscript_version >=3D 5 )=0A= try { =0A= if ( self !=3D top ) referrer =3D top.document.referrer;=0A= } catch(e) {};=0A= @end=0A= @*/=0A= return referrer;=0A= }=0A= =0A= /* Obtiene el tipo de protocolo del documento actual. */=0A= function cert_getProtocol()=0A= {=0A= if (window && window.location && window.location.protocol)=0A= return window.location.protocol;=0A= return null;=0A= }=0A= =0A= /* Crea la URL para obtener un pageview de Certifica. */=0A= /* S=F3lo necesita los par=E1metros iSiteId y sPath */=0A= function cert_getURL(iSiteId, sPath, sAppend) =0A= {=0A= var size, colors, referrer, url;=0A= size =3D colors =3D referrer =3D 'otro';=0A= var o =3D cert_qVal('url_origen');=0A= var proto =3D cert_getProtocol();=0A= if (proto !=3D 'https:')=0A= proto =3D 'http:';=0A= =0A= if (o !=3D null && o !=3D '')=0A= referrer =3D o;=0A= else =0A= referrer =3D escape(cert_getReferrer());=0A= if ( window.screen.width ) size =3D window.screen.width;=0A= if ( window.screen.colorDepth ) colors =3D window.screen.colorDepth;=0A= else if ( window.screen.pixelDepth ) colors =3D = window.screen.pixelDepth;=0A= url =3D =0A= proto + '//hits.e.cl/cert/hit.dll?sitio_id=3D' + iSiteId + = '&path=3D' + sPath +=0A= '&referer=3D' + referrer + '&size=3D' + size + '&colors=3D' + = colors;=0A= url +=3D '&java=3D' + navigator.javaEnabled();=0A= if (sAppend)=0A= url +=3D sAppend;=0A= return url; =0A= }=0A= =0A= /* Efectua un hit en certifica usando una imagen pivote. */=0A= function cert_registerHit(iSiteId, sPath, sPivotName) =0A= {=0A= var sAppend =3D '&cert_cachebuster=3D' + (1 + Math.floor = (Math.random() * 10000));=0A= if ( !sPivotName )=0A= sPivotName =3D DEFAULT_PIVOT_NAME;=0A= if ( document.images )=0A= if ( document.images[sPivotName] )=0A= document.images[sPivotName].src =3D cert_getURL(iSiteId, sPath, = sAppend);=0A= }=0A= =0A= /* Efect=FAa una redirecci=F3n marcando la ruta de salida */=0A= function cert_registerHitAndRedirect( sURL, iSiteId, sPath, sPivotName ) =0A= {=0A= cert_registerHit( iSiteId, sPath, sPivotName );=0A= setTimeout( "location.href =3D '" + sURL + "'", DEFAULT_REDIRECT_TIME = );=0A= }=0A= =0A= /* Abre una nueva ventana, marcando el hit */=0A= function cert_registerHitAndOpenWindow( sURL, iSiteId, sPath, = sPivotName, sName, sFeatures, bReplace )=0A= {=0A= cert_registerHit( iSiteId, sPath, sPivotName );=0A= if (!sName)=0A= sName =3D 'Downloads';=0A= if (!sFeatures)=0A= sFeatures =3D = 'toolbar=3Dno,location=3Dno,directories=3Dno,status=3Dyes,menubar=3Dno, = scrollbars=3Dno,resizable=3Dno,width=3D425,height=3D510,screenX=3D20,scre= enY=3D20';=0A= window.open( sURL, =0A= sName, =0A= sFeatures, =0A= bReplace =0A= );=0A= return false;=0A= }=0A= =0A= /* Marca el hit y reemplaza/abre una URL en el frame 'sName' */=0A= function cert_registerHitAndReplaceOtherFrame( sURL, sName, iSiteId, = sPath, sPivotName ) =0A= {=0A= cert_registerHitAndOpenWindow( sURL, iSiteId, sPath, sPivotName, = sName, 0, true );=0A= }=0A= =0A= /* Marca el hit y reemplaza/abre una URL en el frame 'sName' */=0A= function cert_registerHitAndReplaceThisFrame( sURL, iSiteId, sPath, = sPivotName ) =0A= {=0A= cert_registerHitAndRedirect( sURL, iSiteId, sPath, sPivotName );=0A= }=0A= =0A= /* Marca el hit y baja un archivo */=0A= function cert_registerHitAndDownloadFile( sURL, iSiteId, sPath, = sPivotName ) =0A= {=0A= cert_registerHitAndRedirect( sURL, iSiteId, sPath, sPivotName );=0A= }=0A= =0A= /* Marca un hit en la p=E1gina actual */=0A= function tagCertifica(iSiteId, sPath) =0A= {=0A= document.writeln( ' 3D"Certifica.com"

' );=0A= }=0A= =0A= /* Marca un registro cada iTime milisegundos. */=0A= function cert_registerPeriodicHit( iSiteId, sPath, sPivotName, iTime ) =0A= {=0A= if ( !sPivotName )=0A= sPivotName =3D DEFAULT_PIVOT_NAME;=0A= if ( !iTime )=0A= iTime =3D DEFAULT_PERIODIC_REDIRECT_TIME;=0A= =0A= cert_registerHit( iSiteId, sPath, sPivotName );=0A= setTimeout( 'cert_registerPeriodicHit( ' + iSiteId + ', "' + sPath + = '", "' + sPivotName + '", ' + iTime + ')', iTime );=0A= }=0A= =0A= var certificaTimeOutToken=3D0;=0A= function cert_Refresh( iTime ) {=0A= var refreshTime;=0A= // refreshTime =3D ((iTime) ? iTime*60*1000 : DEFAULT_REFRESH_TIME);=0A= =0A= // cert_IsAutoRefresh =3D cert_IsAutoRefresh_func();=0A= // certificaTimeOutToken =3D setTimeout( 'cert_RefreshInt()', = refreshTime );=0A= }=0A= =0A= ------=_NextPart_000_0017_01C9C18B.D912E980 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.google-analytics.com/urchin.js //-- Google Analytics Urchin Module=0A= //-- Copyright 2007 Google, All Rights Reserved.=0A= =0A= //-- Urchin On Demand Settings ONLY=0A= var _uacct=3D""; // set up the Urchin Account=0A= var _userv=3D1; // service mode (0=3Dlocal,1=3Dremote,2=3Dboth)=0A= =0A= //-- UTM User Settings=0A= var _ufsc=3D1; // set client info flag (1=3Don|0=3Doff)=0A= var _udn=3D"auto"; // (auto|none|domain) set the domain name for cookies=0A= var _uhash=3D"on"; // (on|off) unique domain hash for cookies=0A= var _utimeout=3D"1800"; // set the inactive session timeout in seconds=0A= var _ugifpath=3D"/__utm.gif"; // set the web path to the __utm.gif file=0A= var _utsp=3D"|"; // transaction field separator=0A= var _uflash=3D1; // set flash version detect option (1=3Don|0=3Doff)=0A= var _utitle=3D1; // set the document title detect option = (1=3Don|0=3Doff)=0A= var _ulink=3D0; // enable linker functionality (1=3Don|0=3Doff)=0A= var _uanchor=3D0; // enable use of anchors for campaign = (1=3Don|0=3Doff)=0A= var _utcp=3D"/"; // the cookie path for tracking=0A= var _usample=3D100; // The sampling % of visitors to track (1-100).=0A= =0A= //-- UTM Campaign Tracking Settings=0A= var _uctm=3D1; 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