Contabilidad y Negocios. Vol. 07 Núm. 14 (2012)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175918
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Ítem Texto completo enlazado Contabilidad medioambiental en España: proceso estructurado de revisión y análisis teórico referencial(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-01-15) Silva da Rosa, Fabricia; João Lunkes, Rogério; Dahmer Pfitscher, Elisete; Ripoll Feliu, Vicente; Crespo Soler, CristinaOne way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.Ítem Texto completo enlazado ¿Cómo se mide el progreso en economía?(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Zaratiegui Labiano, Jesús MaríaHow do we measure progress in economics? Can theory change be interpreted as progress, and how? There are various possible answers that are not necessarily mutually exclusive; the question might be seeking the answer to several puzzles, each one of which needs to be answered differently. Perhaps the starting point should be to think about in parallel how the same task has been carried on in natural sciences, the model that inspired the birth and further development of economics all along. How it has been analyzed, understood and explained.Ítem Texto completo enlazado ¿Control de gestión o gestión de control?(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Dextre Flores, José Carlos; Pozo Rivas, Raúl Sergio DelThe attempt to answer the title of this article frames the analysis of the concept of control as a key role of the management, which any entity applies in pursuit of its institutional fulfillment. The control intervention in the development of the activities carried out by organizations to achieve the planned objectives of economic, social or political order constitutes its core business, as it seeks to ensure that those activities—operations and processes—are conducted safely, continuous and reliable. This applies both to those who constitute the organization and those who have expectations of management efficiency and the effectiveness of the expected results. In this paper, on the one hand, we propose to revise the control concept and its application in the exercise of monitoring the management performance; on the other hand, we seek to show how control should be managed to achieve efficient and effective results.Ítem Texto completo enlazado Marketing región de Lambayeque: mejorando el turismo receptivo(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Pingo Jara, RogerUp to now, the marketing of the Lambayeque region as a tourist destination has been able to make important progress in the growth of domestic tourists flow. 40% of these tourists come from the capital, mostly they arrive in this region, mainly for business reasons. However, little progress is shown in relation to Incoming tourism, because from 100% of visitors who arrive to this touristic destination only 5% are of foreign origin.Furthermore, in 2011, from the total foreign tourists that visited the Moche Route - La Libertad region and Lambayeque region, 70% remained in the first one and only 30% visited both regions, completing the touristic circuit. The recommendations of the teachers of the Universidad del Pacífico, Universidad Esan and Centrum Católica, who have been interviewed are compared with the businessmen’s opinions in the region, showing the importance of targeting the tourism marketing strategy. Thus, it seeks to create value in different niches of the source markets, to prioritize potential tourists from brotherly countries, to link emotionally the tourist with the city, to build brands for each touristic product, to invest in highly specialized tourism and to improve significantly the clusters organization of the tourism sector in the region.We conclude that, in the region of Lambayeque, isolated efforts have been made regarding the incoming marketing, but, according to the needs, tastes and preferences of the potential tourist, this does not fulfill the international standards. This is demonstrated by the results achieved up to now—in terms of the foreign visitors’ number—. To that extent, It emphasizes the importance of the design and the implementation of a marketing plan connected with market reality.It should profit from the national brand and develop regional and local brand based on the international touristic demand-supply relation to market niches.Ítem Texto completo enlazado El control biológico como estrategia para apoyar las exportaciones agrícolas no tradicionales en Perú: un análisis empírico(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Duarte Cueva, FranklinThe study is oriented to explore the general characteristics of agriculture, the biological control as a pest control mechanism and agro export industry. In this context, we try to promote the use of biological control as a strategy to support nontraditional exports related to products such as asparagus and fresh avocados grown in the La Libertad Department (Peru), through an agronomic and management approach. Biological control is the basis of integrated pest management (IPM) and contributes to the conservation of agricultural ecosystems allowing to export companies reduce costs, fulfill international phytosanitary measures and supports the preservation of the environment and health. Thus, the Peruvian agro export companies could build a sustainable competitive advantage and seek a positioning as socially responsible firms. We analyze variables such as crop statistics, comparative costs between biological control and chemical control, main destination markets for asparagus and fresh avocados, international standards, among others.Ítem Texto completo enlazado Valor en Riesgo utilizando cópulas financieras: aplicación al tipo de cambio mexicano (2002-2011)(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Plascencia Cuevas, Tania NadiezhdaNowadays, the volatility of exchange rate is a crucial and a transcendental issue for all transactions, negotiations and operations taking place in foreign currency, being an objective and an accurate prediction the cornerstone. Therefore, the main objective of this research is to analyze whether the Mexican exchange rate market, risk assessment using traditional VaR and VaR with copulas methodologies are more accurate when the estimates are made for a wide historical time-series or two periods for certain, helping it to predict the maximum losses that may be, with the main motivation to have a efficient hedging strategy. The principal conclusion is that assessing risk with these methodologies, the series does not necessarily have to include more than five years, considering that the use of copulas as a dependent measure make that the prediction fits better to the movements of the real returns.Ítem Texto completo enlazado Análisis de la determinación de los aportes en el Sistema Privado de Pensiones peruano: una aplicación de anualidades y perpetuidades(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Quintana Meza, AldoThis paper discusses on how to set fixed contributions for a given objective of a private pension plan, by using two traditional financial models such as annuities and perpetuities. The private pension plan has two components: (i) the contributions’ plan on a monthly basis (annuity), and (ii) the pension plan on a monthly basis (perpetuity). The document focuses on the relationship between the size to the contribution and the pension fund returns. The document covers the Peruvian case.Ítem Texto completo enlazado Análisis de las diferencias entre el tratamiento contable y el fiscal para los elementos de propiedades, planta y equipo: el caso peruano(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-12-26) Díaz Becerra, Oscar; Durán Rojo, Luis; Valencia Medina, AmaliaThis research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulations have been considered in the current work. Thus, we are going to identify the main differences arising from the application of both standards regarding items of property, plant and equipment.Finally, we present the main conclusions drawn from this research.