Contabilidad y Negocios. Vol. 06 Núm. 11 (2011)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175921

Tabla de Contenido
Editorial
  • Editorial Díaz Becerra, Oscar; 3-4

    • Actualidad Contable
  • Análisis exploratorio de la efectividad de coberturas de instrumentos derivados bajo las IFRS Bravo Herrera, Fernando; Márquez Sepúlveda, Ariel; Pinto Gutiérrez, Cristian; 5-20

    • Banca y Finanzas
  • Un caso empírico en la evaluación del riesgo de crédito de una institución de microfinanzas peruana Lara Rubio, Juan; Rodríguez Bolívar, Manuel Pedro; Rayo Cantón, Salvador; 21-30
  • Determinación del valor económico añadido: un modelo alternativo Gallegos Muñoz, Cecilia; Medina Giacomozzi, Alex; 31-48

    • Formación Profesional
  • La dimensión humanística en la formación del contador público Dextre Flores, José Carlos; 49-55

    • Administración
  • Liderazgo ético y regulación en un escenario empresarial global Álvarez Arce, José Luis; Calderón Cuadrado, Reyes; Rodríguez Tejedo, Isabel; 56-66
  • Identificación diferencial de objetivos y resultados de los planes de formación: una aplicación al sector de la acuicultura en España Cruz González, María Monserrat; Sánchez Sellero, Francisco Javier; 67-76
  • El fenómeno de las sociedades municipales en España: un análisis de su evolución y gobernanza Martín Vallespín, Emilio; 77-98

    • Comercio Exterior
  • Reflexiones sobre el drawback y su efecto sobre las exportaciones Duarte Cueva, Franklin; 99-112

    • Reseñas
  • Toma de decisiones empresariales Franklin Fincowsky, Enrique Benjamín; 113-120

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    20111

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    Autorsearch.filters.applied.operator.equals: search.filters.author.Cruz González, María Monserrat

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      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 Javier
      The 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 producers