Contabilidad y Negocios. Vol. 06 Núm. 11 (2011)
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Ítem Texto completo enlazado Toma de decisiones empresariales(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Franklin Fincowsky, Enrique BenjamínPeople and organizations make better or get wrong as consequence of making decisions. Sometimes making decisions is just a trial and error process. Some others, decisions are good and the results profitable with a few of mistakes, most of the time because it’s considered the experience and the control of a specific field or the good intention of who makes them. Actually, all kinds of decisions bring learning. What is important is the intention, the attitude and the values considered in this process. People from different scenes face many facts and circumstances—almost always out of control—that affect the making decisions process. There is not a unique way to make decisions for all companies in many settings. The person who makes a decision should identify the problem, to solve it later using alternatives and solutions. Even though, follow all the steps it’s not easy as it seems. Looking back the conditions related to the decisions, we can mention the followings: uncertainty, risk and certainty. When people identify circumstances and facts, as well as its effects in a possible situation, they will make decisions with certainty. As long as the information decreases and it becomes ambiguous the risk becomes an important factor in the making decisions process because they are connected to probable objectives (clear) or subjective (opinion judgment or intuition). To finish, uncertainty, involves people that make a decision with no or little information about circumstances or criteria with basisÍtem Texto completo enlazado El fenómeno de las sociedades municipales en España: un análisis de su evolución y gobernanza(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Martín Vallespín, EmilioDuring the last decade, the number of local public utilities has experienced a significant increase in Europe. The provision of public services by means of this type of companies requires municipalities to establish different forms of control and regulation in order to align economic and social interests. This paper analyses the Spanish system of local public utilities from the point of view of the characteristics of the governance style applied by municipalities to steer and monitor the activities. The results evidence that, among other things, the percentage of equity participation influences on the mechanisms adopted by local authorities to apply external control on public utilities.Ítem Texto completo enlazado Reflexiones sobre el drawback y su efecto sobre las exportaciones(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Duarte Cueva, FranklinIn several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions approved by customs law. In the peruvian case, the level of use of drawback is more intensive in certain industries, providing a support for the competitiveness of companies which should be strategically used.Ítem Texto completo enlazado Identificación diferencial de objetivos y resultados de los planes de formación: una aplicación al sector de la acuicultura en España(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Cruz González, María Monserrat; Sánchez Sellero, Francisco JavierThe main aims of the formation, related theoretically to the performance of human resources, self-training, information and effectiveness, have been identified as the amount in which the company goes further from knowledge to learning. In this paper three hypotheses applied to the Spanish aquaculture are proposed to model the differential aim follow-up and the achievements of the formation plans. The empirical analysis has been carried out with the data of 99 representative companies of the aquaculture sector. The SPSS 19 statistical program was used for the data analysis. A factor analysis was made by the method of principal components. Eighteen nonparametric tests of Kruskal-Wallis type were applied, as well as 36 chi-squared tests. As a result, three principal components were identified that explain 80% of the variance of the aims: the first one refers to policies of implication of human resources, the second one is relatedto objective circumstances and the third one is associated to dynamism. It was confirmed that the relevance of aims is proportional to the percentage of expense in formation and, specifically, it is greater in suppliers. Finally, significantdifferences in the results of the formation with respect to the reduction of errors were observed, this reduction being greater in fish distribution and production. Significant differences were also observed in the effect of the formation on the motivation of the employee, this being greater in fish suppliers and producersÍtem Texto completo enlazado La dimensión humanística en la formación del contador público(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Dextre Flores, José CarlosThe objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP) and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach.Ítem Texto completo enlazado Liderazgo ético y regulación en un escenario empresarial global(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Álvarez Arce, José Luis; Calderón Cuadrado, Reyes; Rodríguez Tejedo, IsabelIn an increasingly integrated global business arena, local singularities still play a crucial role in many aspects. Business ethics is affected by this duality in profound ways. Legislators have tried to provide uniform ethical guidelines for transnational companies. In this effort to streamline the ethical management of the multinational corporation, regulation could be thought of as an attempt to reduce the role of the leader. We argue that this solution mistakenly presumes a high degree of uniformity across countries. In this paper, we consider how different legal traditions can be used to explain the divergences in implementation and configuration of ethics hotlines. We find that although national regulators established a legal standard (Sarbanes Oxley Act) for global companies, significant differences exist across legal traditions, which sometimes go even deeper, to region and country specific nuances. Legal regulation may never substitute a leader in ethical matters.Ítem Texto completo enlazado Análisis exploratorio de la efectividad de coberturas de instrumentos derivados bajo las IFRS(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Bravo Herrera, Fernando; Márquez Sepúlveda, Ariel; Pinto Gutiérrez, CristianThis paper provides an exploration of major traded derivative instruments in Chile, the interest rate swaps, and most commonly used valuation methods, addressing financial risk management in the context of the International Financial Reporting Standards (IFRS). We analyze the requirements for adopting hedge accounting, particularly with regard to evidence of effectiveness, and discuss particular aspects of the Chilean case that companies must face the time to prove the validity of contracts and contract coverage. The study’s findings suggest that the local market still has problems of efficiency and availability of information to (i) properly manage financial risks and (ii) demonstrate the effectiveness of hedges under IFRS.Ítem Texto completo enlazado Editorial. Contabilidad y Negocios; Vol. 6 Núm. 11 (2011)(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Díaz Becerra, OscarNo contiene resumen.Ítem Texto completo enlazado Un caso empírico en la evaluación del riesgo de crédito de una institución de microfinanzas peruana(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Lara Rubio, Juan; Rodríguez Bolívar, Manuel Pedro; Rayo Cantón, SalvadorThe growth of micro-credit along with the excellent conditions to carry out microfinance activity in the economy and financial system of the Republic of Peru are pushing for Microfinance Institutions (IMF) increased competition with banks in this segment business. Like in commercial banks, in microfinance questions such as: is this customer profitable?, What is the credit limit that I must accept to his/her application?, What interest rate should I charge to him/ her?, How I can reduce the risk default?, etc., are matters to be assessed properly. We propose a method that could facilitate improvement in customer qualification between failed and not failed. To this end, we propose a methodology that analyzes credit risk in the provision of microcredit through the design of a credit scoring model that we apply to a Development Agency for Small and Micro Enterprise (EDPYME), which is an IMF under the supervision by the Banking and Insurance Superintendency (SBS).Ítem Texto completo enlazado Determinación del valor económico añadido: un modelo alternativo(Pontificia Universidad Católica del Perú. Fondo Editorial, 2011-03-14) Gallegos Muñoz, Cecilia; Medina Giacomozzi, AlexThe economic value creation is something that affects all companies, that is why, it is crucial to establish , for which purpose, there are a variety of procedures. Among which, especially the method of economic value added (EVA), which can compare the yield of investment to its financial cost. This methodology is very useful, but its definition does not distinguish EVA from the business effects with EVA generated results, so in this article we propose a new way to determine the EVA that allows differentiation and the EVA distinction created by many results achievable by the company. Finally, an explanatory case it is presented to demonstrate if the new proposal it is applicable or not.