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Azabu Aiwa & Co.-Accounting office – Top

Azabu Aiwa & Co.-Accounting office

Azabu Aiwa & Co. is an all-round accounting firm providing its professional expertise related to accounting, taxes and business to all types of clients ranging from foreign and domestic corporations to sole proprietorships and individuals.




08.06.13 We have changed the operating hours on Friday, 9:00-15:00.

Thank you for your understanding and cooperation.

08.05.06 Blog “Azabu Aiwa communication” started.⇒ click here

08.01.07 We have changed the company name and address.

(New Name) : Azabu Aiwa & Co.

(New Address) : Sengokuyama Annex 2F 5-3-20 Toranomon, Minato-ku,

Tokyo Japan 105-0001

Digital product revolutionized the accounting in enterprises

Mario Valderrama / Manager and creator of the software.

Certiweb is a digital tool made in Colombia that has revolutionized the accounting of large and medium-sized enterprises.

Among its advantages, it allows saving time and money, in addition to optimizing processes and resources.

System modernized delivery of tax certificates.

Mario Valderrama, Manager and creator of the software and the company attitude Digital, explains that use Certiweb is simple: “just upload to the application a file in Excel previously exported from your accounting system, will have ready the tax certificates that your company requested including VAT, Reteica, fire 2015 and Feda42330″.

In addition, he has an Alliance strategic with Certicamara, a subsidiary of CCB, and counts with the support and advice of Proexport. The product is also in Venezuela, and would come to Ecuador.

‘coordinated’ network of prostitution of Ponferrada and Piélagos

The accounting officer of the clubs A-3 of Ponferrada and La Aguada, in the Cantabrian town of Piélagos, «directed» and «coordinated» prostitution networkusing as”executors” of several employees and london girls escort, among them, that a whose name was rentalestablishments, according to Europa Press Agency reported yesterday. That «fictional»rentals, as he recalled the prosecution in its final report to the audience of Cantabria,crossed the thenwife of the accountant, and did so without any cost for the new so-called owner. It is in the audience of Cantabria where yesterday was held the lastsession of the trial to the ringleader of the cantabro-leonesa network, which forced itsclubs prostitutes to work in extreme conditions, and amedrentadas.


It was the accountant, J.M.C. who «directed» and «controlling» everything thathappened, supported its partner, M.M.G., a Brazilian prostitute who used “violenceand coercion” against the rest of the women, mainly from Brazil and Paraguay. Othersprocessed, except for the waiter, towards who has withdrawn the accusation, wereunder their command, to which the public prosecutor refers to wiretaps in whichJ.M.C. was heard bragging that one of them, J.A.P., perform a job because «for thatpaid him». The recordings have been challenged by defense, but law enforcementexperts say that the voices coincide.


Finally, instead of accusing the five people who have had initially processed, theprosecutor decided to withdraw the indictment against local waiter, thus supportingthe version of his defence that its functions tightened exclusively to the field ofhospitality.

Around the film and the accounting

Conversation with the professors Gloria Milena Valero and Sandra Milena Barrios

Professor in the Department of accounting Sciences from Pontificia Universidad Javeriana of Bogota. Email: pinzon.jorge@javeriana.edu.cotranscript of Leticia Marcela Rincon-cortes, public accountant at the Pontificia Universidad Javeriana and Popcorn Time.

In the programming sheet, read “9:10. Milestones in the history of the accounting through cinema and movietube“, by the teachers Gloria Valero and Sandra neighborhoods, the University Santo Tomás. This paper, of course, powerfully called my attention and that of other many participants in the second meeting of teachers of public accounting, held in the National University of Colombia on 23, 24 and 25 March 2011.

To start his speech, teachers launched, so as usual, the question attendees:what has been the film that has most impacted them? Then the thing starts to get interesting and assuming that much of the Auditorium would answer referring to tapes with topics close to the accounting profession, to me appear me instantly and magically scenes loose bicycle, thief of Vittorio de Sica and the forgotten, Luis Buñuel, made in Mexico, which do not have much to do with accounting.

As it is known, the Italian film made part of that magnificent cinema of neorealism that in the 1940s and 1950s was made on the peninsula; De Sica performs this tape in 1948; the Spanish is of his time in Mexico also by 50.

At that time, sitting in the Auditorium C, I wonder about the why of my choice and then start to find meeting points in these two films, perhaps giving an initial response:

With this feeling, I sizing to listen to teachers, thing that is quite nice; at the end of the exhibition, I approach them and propose them to meet to talk about what they have just served them, generously.
Sandra Milena neighborhoods: I am a certified public accountant at the National University, student’s last semester of the master’s degree in economics from the National University and I am studying second semester of the master in Social protection. Professor at the Faculty of Economics, in the course of introduction to economics; on the other hand, work in graduate programs of social security of the Universidad Santo Tomás.
Gloria Milena Valero: I am a graduate of public accounting of the National University, also in last semester of expertise between environment and development, Professor of the Faculty of public accounting; I have taught materials induction methodology, research methodology and introduction to accounting and environmental accounting, theme I wanted to dictate for a good while I’m dictating.

Jorge PINZÓN: Teachers, why resort to the cinema for the teaching of the accounting?
S.B.: We understand accounting as a social construct, where the accounting practice is an exercise in representation of reality, from social arrangements. We understand that social process for accounting and other ways to express the understanding of the world, one of those forms is the cinema. In the audiovisual expression, we also identified documentary expressions; However, the film allows us to see in particular moments what was the vision of directors or film movements of a reality or a fact in particular.
G.V.: Well, I would like to refer to our discussions and how – while we are still young in the processes of ensenanza-aprendizaje-began to feel that we drove of students; the current generation is radically different from ours. Then, we thought the film could bring us closer to students, especially in an area or on a topic that, for them, is as heavy as the history of accounting thought; the film can help us approach as an additional tool in the seminar in which we have been working.

J.P.: This is an experience of you in connection with the film, things arise not because Yes, but should there be a reference that is experiential. What is that experience?
S.B.: Whenever we speak of the subject do it in emotional terms: taste in film is a passion and in our daily routine, the accounting is also. In our way of understanding the phenomena that surround us, cinema – like experience – is a passion that allows us to approach a world cultural and other realities; There are many realities to discover which sometimes have no possibilities of getting. I went to the cinema experience for how to tell stories of the writer, American actor and director Woody Allen. Once we saw what is relevant of our experiences, we began to do other searches and explorations.
G.V.: It would be valuable to have that this is a product of a very particular experience, a few exercises from friendship rather than thinking about teaching in itself; This arises from a few gatherings we had Sandra Milena, another friend who is also a teacher and I. These first gatherings are linked with the passion for the film and develop the idea of linking this tool classes along with history and accounting thought.
S.B.: In addition, as I understand it, the film is a very full year within the framework of the artistic; from the film, one can make a reflection of the images, music, literature, history, philosophy… The film is a download cultural, depending – clear – film we are dealing with; some representations put you in confrontation with what you know and generate different analysis. We are not passive, but rather observer observers very active and like to put everything into question, all what is presented to us.

J.P.: An aesthetic experience.
S.B.: Exact.

J.P.: Getting into matter, do you know if there are other experiences in the teaching of accounting by means of cinema?
G.V: As such, we have not found a particular film with accounting experience; But yes we have found experiences of economic through cinema and comics, in an article in the University of Rosario. On the other hand, have identified similar experiences that link the film, but in particular cases such as the Spanish Civil War; that is, in very particular contexts and in very specific stages of history; However, in relation to the cinema and accounting, to date, we have not found a document; but it is possible that there is.

J.P.: Teachers what it is specifically this proposal?
G.V.: The proposal has undergone many changes and we must be sincere in that. Initially, we ourselves take a historical tour of accounting thought through a structure that raised the Spanish professor Vicente Montesinos Julve and, from that, we thought to link document base certain films; i.e., establish a film that reflected aspects of the empirical period, scientific and classic; but then we realized that there were films that approach to minimum characteristics of each accounting period; by this, it is worth saying that it has been a learning process for us from the accounting. Now, we have the ability to identify two perspectives to address the history of accounting thought: the unorthodox perspective, a vision that arises from the new accounting history; and the Orthodox side, a linear slope as to how da has the facts and focuses on the historiography. This recognition allows us to realize the impossibility to point you to a single aspect, because part of the process is that the students understand that there are two aspects.In this order of ideas, we have restated us and we will address the seminar from the Orthodox and heterodox perspectives. We have identified moments in which accounting generates a milestone, with which the accounting changes or with which accounting is changed by the context, very specific moments in the history of accounting thought.
S.B.: In short, we are organizing an elective seminar for accounting students between the third and tenth semester, which is part of the supplementary curriculum that they have as an option for during his career. This seminar will allow them to approach the most important facts that determine the history of accounting and accounting thought and are going to facilitate that approach, from an audio-visual approach complemented by key readings.

J.P.: The first idea, seems that cinema is incidental in a seminar or a matter; i.e., take film from or with regard to a particular moment in the history of accounting. On the second idea, you would think that cinema is the axis.
S.B.: No, the main objective is to bring the student to the language and accounting thought. One of the concerns that arose the seminar is by the process of dialogue between the accountants, to go beyond the tax rules or the practice of auditing we do. The challenge is, therefore, to be able as accountants discussed in theoretical terms, including the foundations of our discipline and put in check the realities from the analysis and practice. We see that this is a difficulty of Accountants in Colombia; Therefore, the main objective is to bring students to the language and accounting thought. How what we going to do? With some particular readings that come to a historical reality, an accounting context and with an audiovisual reflection, because audiovisual allows to see the entirety of a fact.

J.P.: In the case of the elective, would a certain non-academic requirement, perhaps in relation to cinema to take it?
G.V.: Actually, we do not have raised it so. We have in mind the elective comes out for the second half of 2011 and we have not wanted to generate the prerequisite; but it is possible that in this first experience we find that, by the nature of the elective, required some level of training in aspects of the race or suddenly that students are “older”; This may be an error in itself, because sometimes we have been surprises with the students, can be that children have a broader vision of the film and do not believe that the matter will be a matter of going to see movies and that’s it.
S.B.: We start from a basic knowledge of the fundamentals of accounting and as the seminar is elective, gives way to the choice for those to whom the subject interested. The seminar is not part of the core of the curriculum and those who want to join us in this exercise are able to be there. As we go forward, we will see if it is necessary to exercise prior’s approach to audiovisual and that they complement the seen; but in that sense the question posed is very important: the accounting has to be the most central of the seminar, that is the center of our concern.

J.P.: But I suspect that there is a covert purpose of approaching the student to discover the film. You are talking of the audiovisual industry, but I would limit it to cinema and to the discovery of implying the film as an aesthetic expression, as a human construction. Must that intention have?
G.V.: We are confident that, from the seminar, students come away with some additional knowledge around the cinema and to all of those emotions that can be taken from it. And that they acquire the know-how of a film, to a large extent, because we have noticed that the students drifted away from those other viewpoints of the world, such as music, literature and film, among others. We do not know if it is a situation of the University or is something of all faculties of public accounting. For example, if you ask them what is the last movie you saw, are very commercial aspects or some long aren’t going to cinema and that same happens with other interests such as reading, with another type of reading, not only accounting but other types of readings which also makes part of the integral training of individuals.
S.B.: Gloria mentioned the key topic: we believe that the training is comprehensive and is the same comprehensive training that we are still building, from which we seek other kinds of expressions to nourish many of the analyses that we do. We realize that the approach of our students to the national reality is very limited and this is so because this reality must feed on other things, such as the historical and political context so that they take ownership of their values as citizens. All of that is part of a process; We believe that a complex approach and covering many topics such as audiovisual and film particularly, can raise many sensitivities and concerns in students.

J.P.: what have been the results of this experience so far?
G.V.: We are in a “pre-operative” process and have been participating in different events to raise this proposal, both outside the home and have noticed that students have the expectation of that seminar, participate in it and the matters that each one develops. We have tried to use to apply the experience of the films as one document more than a theme approach in particular. for example, I have been doing with the code of ethics or ethics mainly and I approached the film follies of Dick and Jane, as well as a chapter of Crime Scene Investigation, CSI. The experience has been very motivating because students have managed to identify situations of reality, in which can be involved.
On the issue of ethics, as it’s so cyclical and ambiguous, sometimes one does not even know how to deal with it, but by means of audiovisual, students have realized that one can take different positions and that it is an individual matter; the class manages to extract and share experiences. Audiovisual has managed to sensitize them and understand the context issues, requiring them to use many tools in this regard.
S.B.: This is very complex, in the course of introduction to the economy we see a theme associated with the monetary policy and the financial management of the economy. In the framework of this proposal, at the suggestion of glory, saw the film contestant, Rodrigo Cortes, a Spanish Argentine film, very interesting, because I asked them a question about details of the film, about where it takes place and many did not identify the place. Was it in Argentina? The protagonist is an Argentine, Yes, but the film takes place in Spain; the audiovisual reflection exercise is awakening these small details. Contestant raises a single reflection on the financial decisions I face and what precautions should I have. We also saw a special TV channel infinite about the financial crisis in Argentina in 2001 and its historical causes.The documentary features many aspects, political, historical and economic; the reception was very good and we complement it with readings so that they could identify concepts there expressed what left them enough concern. “As I am interested in this topic, on this I want to investigate”, is already a first expectation against a different approach.

J.P.: what reactions has generated its proposal in the academic community of the University?
G.V.: The proposal has been well accepted. Dean has supported us enough with participation in different events and, agree with what we reviewed, you think that the elective may be one elective not only of the Faculty but issued by students of economics or of different races of the division. This is something that motivates us and at the same time is an interesting challenge: to show them to other disciplines accounting knowledge from an experience as unique as the audiovisual.
S.B.: Additionally, all the time, we have expressed our concern to colleagues, and they constantly make contributions.Occasionally, should clarify that we are not looking for movies with counters as protagonists, some refer us and call us “today I saw a movie in which the protagonist counter made such or that thing”. Our colleagues and friends are very worried, we are a group of “crazy”, very restless at the framework of the cultural and we are always getting new ideas, which feed our proposal to include audiovisual. The University has supported us to attend events and to present our experience; in March, we were in an accounting research symposium organized by the University of Cartagena. In this third meeting of teachers of public accounting, we have had a good reception, the task that we have currently is that first workout here at the University to see how assimilated it the real protagonists of this story, students and future accountants.

J.P.: Think of a proposal as this necessarily orients look on pedagogical and didactic aspects. What was that look from you?
G.V.: I believe that that look stems from the search for new dynamics to address the issue that one knows that it is complex; then, we started to question about what training is teaching in accounting theory, that we saw in our formation and matter here is not as rigorous. We think how could we motivate students so that they do not so much resistance, bearing in mind that these themes are associated to a complex epistemological concepts; then, the film emerged as a pedagogical possibility.
S.B.: The pedagogical is always there where the function of the teaching is crossed in our work, i.e. we are trained in accounting and accounting; but the training has been more search we have done and how you have been experiencing in the class. Of course, this is an alternative experience to the traditional way the approach of the kind we do. In this first space, the concern is for the pedagogical as how approach us students to generate concerns and complement their integral formation? I.e. not be carrying only a section of technical concepts, but that will take a training from many other fields and concern by the pedagogical comes from the challenge that involves bringing this exercise to practice. Part of our task is to make the reading to include audiovisual as one document, unless it becomes the center of pedagogical activity, and that is a challenge of our exercise from the readings that we have done. Then, there is always a process of preparation for the student and for the Group of people that will make the approach to the topic, on what we see, what are the main themes on which we have to pay attention; of the readings that we have reviewed, which central concepts pose and what the made particularly that we are going to review. Starting from there, we are going to generate some indicators of concern to students and then we must address the audiovisual.Audiovisual without a prior approach of other materials must not be addressed.

J.P.: In the film – as in the literature – surely are characters of the profession, accountants. What you have found, what is the image of these characters? What they project?
S.B.: That was another concern that emerged. In our gatherings, we saw a movie in particular and said “there appears a counter and look at how presents it”. In general, the vision of the counter part of the films is of a very serious character, very plaño, almost invisible, with glasses, very gray, sometimes as already canosito, hidden in every corner of the organization that is, supremely psicorrígido; I think that worrying. Let’s say that you can not go beyond the accuracy of the numbers, and that worries us. Each one has its elements of psicorrigidez, but quantitative has never been a constraint for us, then we can do an analysis beyond the numbers: we can revise a financial statement and we are able to do so, but we are able to do a few specific questions to the State finance in the framework of the social. What are the social conditions that this State I presented on the employment situation of workers in particular?I know that there is a relationship behind that. The vision that arises from the counter is very flat. We have also seen movies where the accounting year becomes a very key space and space of the accounting is clearly identifies with the exercise of power, because information and the exercise of power and confidence is reflected in several of the films that we take and show reflection.

J.P.: The language of cinema requires not only the interpretation of a story, but it also proposes the understanding of photography, narrative, color, music and performance. Do they manage to transcend you to those places in your proposal?
S.B.: When we started to make an approach to the cinema, we started to notice differences in the approach to the visual proposals and these approaches will initially feel from emotion that it generates a certain film. That was the first item on which we have seen that there is something different, what is it? This is what the film generates, so there is more emotion in one another or why this seems more complete than the other, starting from which elements. As a spectator, I’m building my own criteria to evaluate the quality of one visual presentation to another. Why does a particular group of people consider that the telenovela is a very limited space to present complex audiovisual exercises? To understand this difference is part of understanding these technical elements of the presentation, construction and others; that is a learning process that is achieved by seeing things and reading about the subject and asking, asking the people and above all trying to identify those aspects. How would that enriches the exercise of the seminar? Having us clarity above what you Watch Movies Online Free and trying to generate concerns about those particular aspects in our students. For example, in relation to the technical aspects you must distinguish that a black and white photography generates emotions other than a picture to color; that is a basic printing reviewed but that is rarely achieved. Music accompanies many elements of the film, but there are movies that have no music there are movies that have music all the time, or not feeling the music. did that music?, and when? I didn’t feel it, not identified it; This is part of the visual exercise and we intend to integrate it. Additionally, we can identify the key questions which one makes it to the film, in technical terms: who is the director, that director how was characterized in your presentation or in the way they tell stories, how is characterized, is part of an artistic movement. Because cinema is also involved in artistic movements, and if you do part of it, how it moves there. We believe that it is important to address this look from the technical aspect, because it allows us to get more information to the film.
G.V.: I yes I’m convinced that we have that additional and in the seminar it will be obvious; students who pass through this seminar, as well as we, will leave with a very different view and some important sensitivities about the film. What he said Sandra is key as an additional factor; for example, I I have tried more to meet the directors and the experience has been key; the exercise I do is check the history of that director, has done more and if that gives one other baggage; If the film won an Oscar award or won a Cannes, that also allows to identify if it is commercial cinema or independent film and that simple exercise not only advises, but it is located, because the independent film makes other types of bets: sensitize persons at other venues more than guarantee an blockbuster. I am a convinced that we are going to achieve.

J.P.: As a result of what you are saying, I would ask them by criteria, because I suspect that you one of these criteria tend to choose cinema that you called independent of commercial cinema. There are other criteria to choose certain movies to work with students?
S.B.: Yes, the exercise of the seminar is the accounting. From accounting, we identified key or made historical moments keys that we highlight, for the time that we select, we seek what representations from audiovisual there and from there, we chose. We can not rule out commercial cinema, because that is a valid look. The challenge posed by the seminar is that insofar as we have material to work a certain particular fact, we present the different approaches.The fall of the twin towers is a very important fact – I don’t know if it would apply both for the subject accounting-, with approaches from commercial cinema and that particular look; There are also approximations from independent look with greater elaboration; to make those two approaches would be a vital approach to students. The ideal is to be able to construct a criterion and we consider that build a critical criterion is a flaw of the accounting. How is this critical exercise? The approach starts from individuality, asking me? what I agree and not We need to have clear criteria to be able to say and decide, I believe that this is the further exercise we can do there.

J.P.: With the concern and the reiteration of you that the axis is the accounting, make me think otherwise. What if the axis wasn’t necessarily the accounting, but out for example the same perspective of cinema? Would a certain purpose veiled in the fact that students at a time end up leaning more for the assessment of the film than by the accounting?
G.V.: The particular exercise we do part of identifying economic aspects, what happened in the film from economically, how that affects society. The invitation which is made with this dynamic is that students have that capacity. Not so that they are in accordance with the vision of us, but that they have the ability to approach the film with knowledge from his discipline. It is not the same to see Schindler’s list with some accounting knowledge base and on the basis of the importance that has an individual with a counter role in that context. Is not the same exercise to see it without having that background that her thinking, what was the socio-economic context of the time?, how accounting did affected that date? We want that they have the ability to make this approach but with a series of concepts of their discipline, because we hope that does not lean towards the cinema or well, if they do not, to do so from the accounting.
S.B.: This have spoken it on previous occasions. Intends to open a window to give an account of the way in which the man represents reality; one of them is accounting, because it represents a particular facts; Another way is history, because history is to tell stories, sometimes the stories of the winners. In audiovisual, film, which is the representation of fictions; the documentary, which is representation of the realities; and other forms such as the novel, literature… There is a range of artistic expression, to which we are exposed all the time. We could do other exercises; for example, on occasion at the National University, I attended a workshop on the analysis of the media discourse is handled that speech in the presentation of news in particular. We could do a review of different moments in Colombian history file and how the book is there, i.e. we can make thousands of exercises with different things but always the concern that will be there: will be the concern of wake up critical exercise and allow a complex reflection on the scope that has the accounting in society and their implications.

J.P.: I would rather ask what is in the proposal, because you have to put it to March and know what results, but because of the perspective and the same scope of this proposal. To which dimension you who can get the proposal?
S.B.: First, you should perform seminar at the University Santo Tomás and bring the experience to other universities and other spaces. A gain would be the possibility that the seminar we are proposing elective in nature, is also accepted for other students of other economic disciplines, those in marketing, statistics, economics, management and accountants; This would enlarge the vision about the formation of the accounting, which would not be limited to traditional professional vision. It is a recognition of the accounting discipline, as an economic discipline, social and Additionally, it would be recognition of a different way of addressing some critical issues for society, social constructions that are changing, with very significant ethical and social implications. In the long term, I want to continue with the formation of appreciation of audiovisual. The challenge is to address also the documentary; I would like to specialize in those issues, because they interest me enough. I don’t know what to do with that in the future, but for now I want to satisfy the concern.
G.V.: With regard to the potential of the seminar, Yes, I believe that we have been very clear: If we do not manage to consolidate the elective in other contexts, we want to continue to transmit the experience with implying the realization of the seminar itself. The actual experience of the audiovisual tool in the framework of thought and accounting history with students, seems key in that an approach has been well received by others in the Academy.

J.P.: is in some ways a disbelieving?
S.B.: But it is a non-negative disbelieving. Nobody can deny the potential of film to analyze phenomena. Cinema is therefore very valuable within the proposal which we have, the same happens with the cartoon. But there is no doubt about what one accomplishes with audiovisual; doubts are from the accounting discipline, as doubts of the accounting for an analysis of context. This is why we insist on the axis of reflection must be accounting, because we can do it with another type of experiences from cultural; that is the hypothesis that we are handling. Certainly since the accountant, if analysis gives us for that, if we have developed so many accounting theory to develop a seminar on that topic, if the accounting history exists and if they are written about that, or if there are Orthodox and heterodox tendencies of accounting. What is that? Then, clear, and all that exists as counters crashes with all those guidelines when they come out to the world and this also looks at the Academy, our challenge is to generate a space for all those accountants who are there to speak in terms of their discipline and can be recognized as such.
G.V.: Good, additional what Sandra says that it is essential, the comments have always been in the trend of how accounting can give us for both. But I think we’ve also had setbacks and understand kickbacks as part of the advance;from the outset we initially had the seminar and think that they have been setbacks and advances at the same time, in so far as they have allowed us to take a more holistic view of what we want to do; from the accounting and how the film will allow us to that approach, because obviously if this interview would have been a year ago, the exercise would have been very different to the extent that we were betting only on a vision of the accounting, but now already link the two visions and know what must be bet and that students can handle that knowledge way to at least identify that accounting Yes gives to both the accounting has had a few constructs from these two perspectives and that they do not necessarily have to marry one, but yes to exploit the potential that has every prospect of accounting knowledge.

J.P.: Surely, you not only intended to systematize the experience but also generate some research project around the experience and about the same relationship cine-contabilidad. How do you think this?
S.B.: Clearly, as this came of group discussion and the gathering, it has evolved and therefore reaches can be many and we already have a first document, which was presented to the second meeting teachers of public accounting that was held at the National University. From this experience, there are variations in the things that we want to write and therefore want to share and publish. Come several exercises: first, since the accounting review of what are the historical moments that we identified that they should be checked for approximation of the students. Second, revision of audiovisual as a pedagogical tool and third, having to do with the scope that we can have, to join economic representations to other cultural expressions. It is a long-term effort, but yes we want to share it with others, make “economies of scale” and take advantage of what we are doing and – as it suggests us – systematize it, remove “stuff” for to generate questions and answers.
G.V.: Something extra to what Sandra said is that when the idea, also arises an institutional requirements, graduateteacher of the 21st century, in which demanded us a module. We believe “what cool build the module on accounting and the cinema and we can apply it in the seminar”, so that proves the pedagogical document guiding the elective seminar sessions.
S.B.: That is an exercise in publication that the University supports and is a space that we have there to take advantage of it.

J.P.: I would end up doing the same question that you make at the beginning of his presentation. You know what is.
S.B.: The question is what or which movie changed his life and why? Of course, the question tends to be a bit transcendental. However, I wouldn’t say a particular movie, but a character or a director in particular: Woody Allen.The first film I saw of it, without being aware of who was the character; It struck me much history that were telling that – at that time – I thought it was total madness and I did not understand what he saw, we are talking about love and death , or the last night of Boris blood; This film generated in me all kinds of concerns, because it had a review of the different political, historical presentation in out of place, the protagonist had a media that, for its time, one would say that this man is in another time. I decided to inquire about what he had seen and discovered Woody Allen and his particular form of storytelling; they are films that leave you with a feeling of dissatisfaction, as they do not have the final one wants. Woody Allen films are the cinema experience to which I was not accustomed. Usually, one has an ending, a happy ending, a hero; in these stories, you will find an anti-hero and all that kind of exercises I began to draw attention. From here, I began to inquire about other directors; I said if this is Woody Allen, who is Martin Scorsese?, who is Clint Eastwood?, who is Jean-Luc Godard?, who is Pedro Almodóvar?, who is in Colombia Victor Gaviria?… We have already discovered that that sort of thing is part of a new look of the film, which focuses on the directors, but trends or historical moments, for example there are Charles Chaplin who was and why it was important?I started to check such things, since the discovery of Woody Allen as a figure of the film.
G.V.: Well, for me, the exercise has been more fashion, not as structured as the Sandra. To me, the movie that I loved and that I always want to highlight is the Eternal Sunshine of the spotless, mind of Michel Gondry; What struck me in this movie is the way in which develops the story and how manages to get into that is a mystery even for psychoanalysts: the human mind, the brain. It is one of my favorites, I repeat it without fear, colors, images in a context of it not real, because you meet the bed next to the beach which is one of the highlights among the memories that I like more. On the other hand, I approached much Tim Burton because he had a fascination with Johnny Depp and began to see many films of Tim Burton, which has marked me for their ability to tell the stories and to link the colorful, for example, in Charlie and the chocolate, factory seduces me the magic that holds; I have also approached Pedro Almodóvar and he has filled me with other satisfaction insofar as the stories are like a soap opera. Almodóvar has allowed me to have a quite particular with my mom encounter, because we share and enjoy together their films, because they have very real insight from the female, then it is spectacular, but I think that one could begin to list lots of movies more. Without going any further, The Grand concert, the Romanian Radu Mihãileanu, we also marked much;then fill it one of great sensitivity.
S.B.: I thought you were going to talk of Dogville.
G.V.: This is another movie that we saw together.
S.B.: It could be said that Dogyule – from Lars von Trier – us marked the two at the same time.
G.V.: This film was a challenge for us, because the director created a trend that implies not to use special effects and ensure that the scenario is very natural; then we find that the film has no stage, actors all the time imagine the door, they open the door, the sounds of the truck, are divisions of the houses, but there is nothing, actors talk about sunset, the Sun but everything for us is a first plaño of a quarter.
S.B.: See this movie was shocking, because the view is the most developed sense we have, colors and environments;If it’s sunny, the people have another mood; If it is raining. and that much impact in terms of visual and when we saw this film, we saw that there was no scenario; and if one compares with the spectacle of a film like Titanic and in the end we found that this movie that has nothing, are other aspects we started to evaluate. In Dogville, all the weight of history rests on actors, because, not having a stage – they make the exercise of open the door and close it, and whether it was credible for them, would have to be equally for the Viewer. The way of presenting this film requires a challenge for one as a viewer, focusing on the story that they were there showing and was a very strong year; It is also long for what they have become accustomed. Dogville is a different proposition, and for me was the opportunity to make clear the importance of the actor in a film, which goes beyond the environments or special effects.
G.V.: For us, it was our sentence of battle: is a experiment. For us, this is an experiment.

J.P.: And an experience.
G.V.: Yes, an experience, but it is also an experiment with ourselves and with the students, because we’re betting them and we hope we meet people very uneasy, because the seminar can be lent for a dialogue, so really kinds are mediated, so that one will act as a mediator; We want to bet on that one to come to learn also from the student, learning visions they have reality and which could arise from this exercise accounting through the film.
S.B.: This experience is an approach that we have to also form us as being more comprehensive. We have always said that we don’t want to lose the ability to surprise us; well, one day is surprised by the news that appear; with so much information that floods us in today’s world, the sensitivity is lost and that is a fear. With cinema, when there are subtle enough and well narrated stories, you start to pay attention on some details; that is the interest, generating concern in students, to be always so, not only with the film. When one speaks with members who are practicing accounting in firms or take accounting, feel they have many spaces for culture, which are absolutely captured by work and which cannot develop from the human; then, the invitation to them is that they never lose that human part and develop the passions that have: If like paint that do so, that they like to read to do so, if you like music making it and many people do it, but sometimes the dynamics of everyday life we absorbed completely and that contact with the world is lost in its sensitive elements.

J.P.: Teachers, thank you.

Now the images of the two movies are interspersed in my mind and appear the faces of anguish of the characters, their misfortunes and their despair on a common scenario: the social crisis, violence and inequality.

The teachers away and I have the feeling that Yes it is possible.

Accounting and finance: how to be a good accountant?

Contaduría y Finanzas: ¿Cómo ser un buen contador?| Blog - UTEL

Among the functional areas of an organization, it is common to find the Department of accounting and finance, it is crucial for optimum performance and business development.

Find the ideal, capable of carrying in order the accounting books of the company, and that it simultaneously serve as Advisor in Business Affairs, is a task that requires experience and patience.

Currently accounting and finance figure as one of the professions most in demand on the labour market, since any company, regardless of its commercial rotation, needs services that only a bookkeeper can provide.

However, so that it can respond effectively to the tasks that demand the areas of accounting and finance, it must have knowledge, competencies and skills that can be distinguished among other professionals.

Here are some tips to make the counter good optimum professional development:

  1. Is multidisciplinary: know about other areas, such as sales, marketing, or management will allow you to have a larger story in accounting and tax aspects.
  2. Learn: keep you abreast on new changes in tax laws.
  3. Take advantage of electronic media in your favor to simplify tasks, such as specialized tax software.
  4. Don’t forget the certification of certified public accountant in recognition of your skills.
  5.  Get osha forklift certification online.

Remember that achieving the performance desired in a company, both national and foreign, is one of the main objectives of all counter.


The best accounting programs for consultants online

Software contabilidad para la nube

This entry aims to be an index of solutions that exist in the market and that best adapt to work on mobility, other than the traditional restore backup or remote desktop to access the Office Server.

In the previous post, we mentioned the characteristics that must have an accounting program so that you can take advantage of the benefits of the cloud.

We intend to keep it updated with the news that will be emerging and that are sure to be many, because the trend towards cloud seems unstoppable.

These are the most  creative agency management software for accounting company.


Analyzed accounting solutions

The infrastructure of an online advice

Before we talk about the ideal accounting software, the first thing that must be clear is that all the infrastructure you need to mount an online advice reduces a:

What we value accounting software

The evolution of Veterans

We started with solutions that bring the old patriotic Warriors of the accounting software. They are mostly you evolve from its traditional products moved to the cloud.


Within cloud applications, Conta.NET is the most veteran. This is a solution for those who don’t like to have the data beyond their control.

Unlike other solutions, rather than relying on an server in the cloud Conta.NET strip of the data that you have on the ContaNet of your office and you can work with them from a web browser.

The installation on the server require licensing, but access from Conta.NET is made from a web browser. It allows limited access to customers and they have API.


That Yes, instead of having your controlled data, you have to have ContaNet installed on your server, a fixed IP and always on server and configure on an IIS (the web server from Microsoft); even if you have all the documentation to do so on their website.

Another way to do it without relying on a physical installation, would be reassembled on a server at a hoster (Arsys, OVH, Amazon…)

ContaOnline: GnuCash in the cloudContaOnline

So yes, Contaplus veteran has an online version which is accessed from a web browser. Both the data and the program reside and run on the server, so you have to install absolutely anything on your computer.

Proofs of recording data that we have, is quite fluid and have not noticed significant delays in the display changes. If you already have accounts in GnuCash, you can import them into the cloud, but only the journal and sub-accounts. The advanced options, such as the predefined, analytical, we miss etc… that we presume is Iran including progressively.

We have not seen user options, so we understand that there is no possibility of working as a team, or offer access to customers. We have no information about API and connectivity.


None. To access with a web browser and the high is immediate. You have 30 days trial.

OfiPro consultantsofipro

This is another mode of operation. The data are the cloud, but instead of access through a web browser, you download the OfiPro program and run it without installation.

Particularly this model, I like to work with a program generally is more agile and comfortable to do it with a web browser which, although they are improving by leaps, its main function is to surf the Internet.

OfiPro includes an invoicing application, if your clients use it automatically counting their invoices. We have no information about API and connectivity.


It is compatible with Windows and iOS, and as it does not require installation, it is really convenient to use and put it up in 5 minutes.

Sage offices Online: Logic in the cloudSage Despachos Online

This is different from the Contaplus implementation.It’s like having the Logic Class Server cloud of Sage instead of having it in your office, so you avoid the equipment maintenance and updates.

Don’t talk about a program of accounting, but of a full ERP with everything that entails: has modules for absolutely everything you need a law firm: pictures of control, workflows, bank reconciliation…

A so complete solution has the disadvantage that may not be until parameterization is not complete and a period of training is essential to make the most of it.

It allows the client access to the data, both in reading, reading and recording mode, but has the connectivity restricted to SPA; i.e. with other Sage applications.


Access is via web browser, although it is necessary to parameterise and configure the solution before starting work.

And A3 Software?a3eco y a3con

I guess that you may have missed the leader of the sector, A3 Software solution. The truth is that despite the indisputable quality of products from A3 to consultants and law firms, the part of mobility is its unfinished.

He says Manel Peralta, consultant of business development Wolters Kluwer, “they are under piloting, but we hope to be able to offer a short, very short term solution”.

We will be vigilant.

The new solutions

Below you will find new solutions that have been born directly in the cloud he was, both veterans and new manufacturers.

iGes365 – proposal of island SoftiGes365

iGes365 is the proposed cloud of other veterans in the world of software for management, Soft Island, although not left alone on the accounting side, but it is intended to be a full ERP: accounting, tax, invoicing, warehouse…

There is already a first version available, the Conta Plan aimed at users of ContaWin (desktop version) that allows you to synchronize your data with the cloud really easily, so counseling clients not only have access to their data, they can generate their own reports: balance sheets, sums and balances… The report generator is really powerful and soon may be connected with data from other desktop as Contaplus programs.

It is a solution in evolution and for now is read-only (not allowed to record data), although according to who was responsible for Jesús Manuel González Fuentes says, are going to be releasing new features gradually in the coming months.


None. To access with a web browser and you have a check list of setting up really easy; so now its functionality is limited to users of ContaWin.


e-Últimas is an application 100% cloud of a Danish company present in 9 countries and established a couple of years in Spain. It integrates accounting and billing with the idea that if counseling clients use it for billing, is automated posting of such invoices.

In addition to the access from Web browser, e-Últimas has apps both Android and iOS, with which you can access from any device. It also has a full API to ensure connectivity to other management applications.


None. To access with a web browser. It has native apps for Android and iOS.

Aon SolutionsAon Solutions

Aon Solutions offers an ERP in a web environment in which consultants and customers can integrate their management, both modules of accounting and taxation, such as billing, cash, store…

It has a comprehensive range of options and allows to automate the posting of data that are already integrated into the platform that customers and consultants share the same database.

Internal connectivity, is therefore really got, even though they have no information about API or connectivity with external applications.


None. To access with a web browser.


National Accounting and prostitution

Well, it seems to me rather than income accounted prostitution occurs whenever prostitutes see their social rights protected. Some years ago, a 58-year old Swedish prostitute asked the Minister for Social Affairs to retire before reaching the age of 65. She argued that her age almost all those who were its clients had died already, and there is also a huge youth competition. She also said that the career of outcall girls in london should be finished at age 50, and that the State which charged taxes should not be because it is not a pimp. The Minister agreed not to request. But the fact that the State concerned with respect to the mature escort and regulate their profession is worthy of praise and sign of an advanced democracy. Because someone stopped to think what leads to so many women into prostitution, anyone stopped to think that it will be and is of them once the age beat them and disabled for your profession?

Agree that should quote as autonomous, but agree also in your right to receive retirement. It is. In addition. The best way to pursue the pimping and human trafficking. The terrible thing is that a State is not able to solve the causes of prostitution, many jokes and assertions that are made that it is the oldest profession in the world which can be reached by moral degeneration. Even though mayors to endeavor to repression, imprisonment and fine as only measures of his ideological conservatism. Even though it says that it is unworthy a woman sells her body, denied their freedom, equal to abort if it seems necessary.

Unfortunately the Spanish, through his Government, only State will include cold figures in their national accounting, safely calculated eye. Prostitutes will continue being considered annoying objects, carriers of sin, and an abstract number in the chain of national wealth. Never as human beings tormented and full of respectable problems. Not all are whores of luxury you can save. They are workers the sex factory, and, many times, the dream of love. In one sense or another we are all fucking life. A prostitute fucks for money, and a banker also desahucia for money.

Definition of mortgage

A mortgage is a contract by which is taken as a credit to a good guarantee that usually is a property. The well remains in the hands of the owner while this complies with its obligations; otherwise, the creditor can be good selling to collect the money that is lent.

Contract constituting a mortgage companies must be registered in the land registry to ensure that it has value to third parties. In the event of breach of the accredited payment item is a claim, to a conviction and the auction of the property. Thus, insofar as contract, a mortgage only imposes an obligation on the debtor and is regulated in accordance with the law.

The three most important aspects of a mortgage are: the capital, which is money loaned by the Bank and which is usually less than the price of the property in order to cover a possible auction; the interest, which indicates the extra percentage that must be paid to the entity that awarded the loan and that it can be fixed or variable; and finally, the term, which is the time that includes the return of principal.

The legal process by which property is lost is called foreclosure. To reach this, the creditors must notify the property owner their intention to auction the property. If you arrive at a complicated situation should negotiate a quick sale of the property with the entity that provided the capital.

In our days is enough known the mortgage crisis in the United States that triggered a deep crisis in 2008. Basically what happened was the delivery of mortgage subprime loans ended in late payments and the implementation of many properties. To check that large financial institutions and investment funds had assets involved in this type of mortgage credit shrank suddenly and broke panic and distrust.

Hollywood accounting: the mystery after successful movies that shed losses

Blockbusters like “The Lord of the rings” and “Star Wars” show red numbers in your finances, how come?

Is it possible that blockbusters like “The Lord of the rings” and “Star Wars” show red numbers on your finances? In this context, this theme have also been subject of discussion and analysis in an industry where raw material ego and extravagance, by screenwriters, producers, actors and directors.

It is as well as it has become known for the famous “Hollywood accounting“, this, according to an article developed by Dennis McDougal and youtubeonfire in 1989 for “Los Angeles Times”, refers to the accounting methods used by the industry of film, video and television to get more gains in base to inflate, reducing or eliminating the accounting result of the project, thus reducing the amount that the company must pay to actors , directors and screenwriters in respect of royalties or other profit sharing arrangements, due to which are based on net profit.

This trigger can take several forms. One of them is that the participants of the production are linked to a subsidiary Studio to perform a given activity and the parent company, i.e. the study of cinema withdraws money of the subsidiary not in terms of benefits, but in the form of taxes on certain “services” that are counted as expenses or even losses.

contabilidad hollywood

Photo: agencies

In Hollywood around 5% of movies officially show a net profit, and the “losers” tapes include such blockbusters as “Rain Man”, “Forrest Gump”, “who framed Roger Rabbit?”, and “Batman”, films that had large amounts of monetary collection both in terms of blockbusters like leasing and sale of videos.

According to another publication “Los Angeles Times”, developed in 1990, also by Dennis McDougal, called “Murphy Movie Made Millions But Stayed in Red, Studio Ledgers Say”, mentioned controversial statements from the actor and comedian Eddie Murphy, who says that only a fool would accept the net in your contract.

For experts such as John D. MacDonald, really creative in this type of industry people are counters. A large study has more than half of the benefit, after establishing a balance around three times the cost, taking 25% of income as operating expenses, and 35% of the revenue as charge of distribution, in addition to the rates of rental.

In that sense, there are three main factors in Hollywood to reduce the accounting result of a film, this is everything that has to do with the overheads of production amounting to 15%, close to 30% production costs than receive cinema and advertising expenditure amounting to 10%.

All of this shows why so many renowned actors insist on “gross points” means a percentage of the gross income, rather than net profit participation. This practice reduces the likelihood that a project is not attractive for the true creative industry.

Emblematic cases that have affected the industry

A case is writer Winston Groom by the right of his novel Forrest Gump, the contract included a share of the profits. However due to the “Hollywood accounting”, the commercial success of the film becomes a net loss unless the author has received income as it is recorded in the book “Clarifying Accountability: An Ethical Theory Framework”, Melvin Dubnick. Due to this controversy with the study, the author refused to sell the rights to the screenplay for the sequel to the novel, which included a meeting of Gump with Tom Hanks, while filming the movie of his life.

According to an article developed in St. Louis University Law Journal, called, “The Origins of Accountability: Everything I Know About the Sovereign’s Immunity, I Learned from King Henry III”, Stan Lee, co – creator of the character of Spider – Man, filed a lawsuit after the producers of the film Spider – Man (2002), gave a part of the gross income. Another case is that of the former Prosecutor, Jim Garrison, who sued Warner Bros. for its part of the profits from the film “JFK”, which was based on the book his book called: “on the trail of the assassins”.

Also writer Art Buchwald received compensation after that you will require to Paramount. Court catalogued the study as immoral actions, and noted that it was impossible to believe that a movie starring Eddie Murphy in 1988, called “A Prince loose in New York”, only raise in U.S. 350 million dollars while the author to perceive a benefit.

Other major productions have been under observation by the justice, it is the case of “The Lord of the rings” director Peter Jackson, and his Studio Wingnut Films, who filed a lawsuit against New Line Cinema by discrepancies in earnings. Also, according to Lucasfilm, “Return of the Jedi”, despite having won 475 million dollars at the box office on a budget of $ 32.5 million, “never has generated benefits”.


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