Contabilidad y Negocios. Vol. 04 Núm. 07 (2009)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175927
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Ítem Texto completo enlazado Política jurisdiccional y administración(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Hernando Nieto, EduardoTo what extent does studying jurisdictional politics need the knowledge of different administrative theories in general and the science of public administration in particular? This small text proposes such reflection and comes to the conclusion that it is impossible to propose a new approximation to this topic without considering the administrative theory, for that the specialists and thinkers will get more with the contact of this discipline from what it is called a multidisciplinary approach.Ítem Texto completo enlazado Valoración de empresas: en busca del precio justo(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Narváez Liceras, AlejandroMore than once professional and academic people from the business world have noted than the Business valuation is in most of the cases, an art to manage numbers with the intention of some established objectives. No doubt, there is something certain in this phrase, but to do this we need a deep knowledge of the related difficulties and problems to assign the real value to an on going company. The objective of this article is to examine different aspects of business valuation through the use of future outputs. We will explain some of the reasons why we chose this method and we will mention the way we quantify the related variables.Ítem Texto completo enlazado Las instituciones supremas de auditoría y las iniciativas de anticorrupción(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Murphy, David S.This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.Ítem Texto completo enlazado Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Santiváñez Guarniz, JuanThe fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.Ítem Texto completo enlazado Las compras verdes, una práctica sustentable y ecológica: posibilidad de su aplicación en el Perú(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) García Paz, JorgeGreen purchases are part of a strategy for the application of a sustainable country development, considered as ‘a development that satisfies the people’s current necessities without affecting the ability of future generations to satisfy their own’. (Brundtland Report 1987). In the same way, it is part of a strategy to fight the effects of the weather changes or greenhouse that affect our planet and as a consequence the humanity.The green or ecological purchases are simple practices in the developing countries, in most cases in the European countries, but they are not known in Latin American countries. Just Costa Rica is supporting this practice with public institutions, for that reason they will get considerable benefits in its process.The Peruvian government is conformed by more than two thousand public entities, they are formed as national and regional government entities, town halls, decentralized offices, entities in the scope of FONAFE, business treatment and charitable work. These entities programmed purchases in the year 2008 approximately 58.234 million soles. However, just a few of the purchases had an ecological purpose.The following article has the objective to show the benefits of the green or ecological purchases, and the experience in developed countries to decide its application in Peru. In this way, this study pretends to join a number of experiences of countries in their green purchases and so it is divided in four parts. The first part referrs to the framework of the green purchases and it refers to the different concepts that explain those factors that push the United States to apply this strategy. The second part is about the international experience with the best practices. The third part shows the possibility of the green purchases in the country, and in the fourth part conclusions are presented.Ítem Texto completo enlazado Alcances del principio de causalidad en el impuesto a la renta empresarial(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Durán Rojo, LuisThe following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle.