Contabilidad y Negocios. Vol. 04 Núm. 08 (2009)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175926
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Ítem Texto completo enlazado Editorial. Contabilidad y Negocios; Vol. 4 Núm. 8 (2009)(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Díaz Becerra, OscarEl artículo no presenta resumenÍtem Texto completo enlazado La educación continua como proceso de formación académica en los alumnos egresados de las instituciones de educación superior en el estado de Sonora (México)(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Andrade Paco, Josefina; Nava Ortega, Martha Julia; Valverde Núñez, JaimeThe continuous education, that the productive sector demands, is not only the accumulation of new knowledge, supported inthe education-learning process, but also a focus on the new tendencies that the labor field demands, where the universities havethe opportunity to extend their involvement, through graduations or specializations, that contribute the strength of the acquiredskills in the classroom. The objective is to know the kind of graduation interests that motivate the graduates, as a process ofcontinuous education. The study is based on the application of a questionnaire to 50 students of different degrees from publicuniversities in Sonora, whose excellent results are: 51% of those surveyed, indicate that at the end of their degree they do notobtain the tools to compete in their labor field. 92% of the students mention that universities should offer within the educativeprogram some area of financial or specialization, related to other disciplines. Another important data is that the financial areasthat graduates prefer are related to the social administrative and financial areas and in smaller proportion they prefer the engineeringdisciplines. 70% of those surveyed, indicate that universities have infrastructure, learning spaces and the skilled humanresources to offer this type of courses. The conclusion of this work, is that public universities follow training programs related tocertain areas and disciplines, centered on the student and learning, like part of their formation, but they do not have the educativeflexibility and the graduates will need to know other disciplines to complement their professional education.Ítem Texto completo enlazado El enfoque transaccional en los límites de la empresa(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Chaihuaque Dueñas, BrunoThis article shows the relationship between market and firms through the theory of transactional cost and the relationsthat determine the structure and boundaries of the firm. Using the assumptions from the transactional cost approach,this article proposes some variables that determine optimal organizational structures and their boundaries.Ítem Texto completo enlazado La evaluación de desempeño, la percepción de justicia y las reacciones de los empleados(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Fernández Palma, Marcos DavidIn this paper we consider the perceptions of justice and the employees’ reactions in relation to the process of performanceevaluation from a theoretical perspective.From the bibliographical review , we can conclude that the employees see justice in the performance evaluation whenthey observe certain conditions identified in the theory and they make possible a real validation of this procedure withthe following adoption of positive behaviours stated in the objectives of the organization.Nevertheless, it is possible to improve the different aspects of the performance process in every company and alsoimprove the justice perception as well as the level of reactions, because each of them is related to a type of justice.Ítem Texto completo enlazado Metodología para implementar un modelo de responsabilidad social empresarial (RSE) en la industria de la curtiembre en Colombia(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Vásquez Paniagua, José Alfredo; Gonzales Isaza, Diana PatriciaTannery industry is a big water resources pollutant in Colombia. By this, a bigger environmental responsibility has onwaters resources pollution in the country. This paper presents a methodological proposal to implement a CorporateSocial Responsibility methodology for Colombian Tannery Industry. In this case, Donna Wood’s theory, environmentalimpact, economic valuation of environmental quality, and citizen participation are used.Ítem Texto completo enlazado Microfinanzas: diagnóstico del sector de la micro y pequeña empresa y su tecnología crediticia(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Toledo Concha, EmersonThis research work shows how the financing for micro and small businesses in Peru has increased and has greatlyexpanded in the last few years, not only in institutions specialized in this field, focused their efforts in giving financialservices to businesspeople of micro and medium-sized business, but most of the so-called traditional banks havefocused their attention to this emerging sector using the know-how of microfinance lending technology, banking seekto work with people of low income sectors, that were not subject for credit opportunities to develop their business andas a consequence not able to improve their quality of life .Throughout this investigation, we make a diagnosis of macro and micro environment of the microfinance field, itsdevelopment and expectations for a strong presence in the Peruvian financial market. We consider the development oflending technology, where the analysis of the ability and willingness to pay are the fundamental basis for the evaluationof credits in specialized companies in this sector.Ítem Texto completo enlazado Propuesta de un procedimiento para el proceso de planificación del inventario en el hotel Herradura(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Dickinson González, Yoaima; Espinosa Chongo, Daisy; Ripoll Feliu, VicenteToday, like years ago, Cuba is involved in a continuous struggle to improve the economy in its numerous sectors withspecific emphasis in tourism industry, which has globally evolved as one of the most increasing phenomena. Cuba,not being exerted from that situation, has placed it as the engine of the economy based on a previous redirection of itseconomic strategy. For this reason, it is necessary to search new managerial alternatives and theories contributing to thisdevelopment. In particular, finance management catches a great attention as a function of enterprise administration, asit is in charge of managing the productive resources in such a way that the organization meets the expected economicand financial results: more efficiency, less risk involved and higher profitability. This important function affects considerablydecision making process in terms of: maintaining appropriate cash flow levels, types of terms of credit to offerto clients or cost-effective inventory levels. All these arguments have led to the main purpose of this investigation andthat is to propose a procedure for inventory planning in hotelier organizations.Ítem Texto completo enlazado Riesgos financieros después de la crisis subprime(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-20) Leiva Büchi, RodrigoThe subprime financial crisis revealed some of risks that were not considered as a priority. Among others, a liquidityrisk is now considered as one of the main risks to work with by all institutions. Apart from that, it became obviousthat traditional risk management focused only on what was known and expected, ignoring analysis and testing eventswith low probability but high impact. Lastly, the subprime crisis left a number of lessons in relation to the regulationfor financial markets that must be considered when creating a new regulatory system.