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Contabilidad y desarrollo económico
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Tua Pereda, Jorge
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Desigualdad y desarrollo en América Latina: 1960-2010. Argentina-Chile-Colombia-Perú
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Noejovich Chernoff, Héctor Omar
This paper aims to set a comparative point of view for the development process within four countries. In this case development is understood in a wide sense far from a merely growth and per capita income
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El turismo activo como modalidad turística en expansión. Análisis de la oferta de turismo activo en España
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Araújo Vila, Noelia; Fraiz Brea, José Antonio; Paül Carril, Valeria
Parallel to the social and economic situation, where the experience economy is a reality, new tourist typologies are emerging in line with this demand experiential. Tourists are looking for sensations and emotions, so tourism sector has diversified its offer adapting to this desire. Active tourism appears, mode belonging to a larger field, nature tourism, a booming tourist type today by the increase of tourists interested in its activities. Therefore, this paper takes from this concept to below detail the types that are part of it, and finally it does an analysis of the active tourism offer of the Spanish territory, territory that is appropriate for this type of activity.
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Alternativas de diversificación internacional para portafolios de acciones de la Bolsa de Valores de Lima
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Ames Santillán, Juan Carlos
This paper gives an estimation of efficient frontiers for investment portfolios, they include stocks from Lima Stock Exchange General Index, Dow Jones Industrial Average, Gold, Cooper, Fixed Income Instruments of Peruvian government and savings in Peruvian financial institutions. The paper concludes that risk of investment in local portfolio reduces as a consequence of diversification, gold is an important asset and contributes to reduce portfolio risk.
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Análisis de los fondos de inversión y de pensiones en España: evolución y eficiencia en la gestión
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Alda García, Mercedes; Ferruz Agudo, Luis; Reñé, Ruth Vicente
Mutual funds and pension funds are the most important investment products in Spain. Nonetheless, it should not be confused with each other, or take them as equivalent; since the latter have also the characteristic of a long-term savings product, in order to obtain additional funds for retirement. These differences may influence the investor when deciding on one of these instruments, but also the manager, developing different management strategies.Therefore, on this paper we examine the main magnitudes of both markets in Spain. Moreover, we analyze the performance of two Spanish fund samples (one with global equity mutual funds and another with global equity pension funds) with the purpose of showing if their performance is efficient, and if there are differences on their management.
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Contabilidad y marketing: buscando un denominador común
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Murphy, David S.
Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.
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Prácticas organizativas saludables frente a la violencia en el trabajo. Estudio de su incidencia
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Gimeno Navarro, Miguel Ángel; Grandío Botella, Antonio; Marqués Marzal, Ana Isabel
Violence at work is a growing problem for organizations. It involves significant costs for the organization, its members and the community. In its various dimensions, organized violence is one of the least investigated. This study provides evidence of the relevance of this dimension has on the development of violent behavior in the workplace. The results indicate that practices an organization implements an impact on levels of violence that occur at work. For the development of healthy organizations, free of violence, the company management must take a holistic approach and look at best practices related to human resource management, with leadership factors or job design

Contabilidad y Negocios. Vol. 07 Núm. 13 (2012)

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