Contabilidad y Negocios. Vol. 08 Núm. 15 (2013)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175917
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Ítem Texto completo enlazado Salud y educación primaria e instituciones, implicancias en el desarrollo de la competitividad del Perú en el período 2007-2011(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-24) Wong Valdiviezo, LuisThe article presents the theme of the competitiveness of Peru and the factors that determine it. These factors are called the pillars of competitiveness since they determine competitiveness. We have selected those that we considered most relevant given the particular situation of the country. Below is presented the four aspects that support this article The first aspect is devoted to an explanation of the framework with a brief description of the background of competitiveness. The second aspect outlines competitiveness in Peru within the current context. The important variables of competitiveness for the country and selected for essay are : health and primary education, and institutions. The third aspect focuses on a more detailed explanation of the fourth pillar of competitiveness: health and primary education. The fourth aspect is devoted to institutions, the first pillar of competitiveness. Finally, the conclusions and recommendations are intended to strengthen the before mentioned competitiveness factors and thus move toward a perspective of economic and social growth sustainable.Ítem Texto completo enlazado Movilidad transfronteriza de trabajadores entre Galicia y el norte de Portugal(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-24) Falagán Mota, Jorge; Carlos Villamarín, Pablo de; Lorenzo Alonso, PedroIn this paper we deal with cross-border flows of people within the Euroregion Galicia-North of Portugal, paying particular attention to those led by workers. Based on data for daily mobility between the places of residence and work (commuters), it can be defined, within this territory, the so-called Polycentric Urban Regions (PUR) of Vigo and Porto. These regions should constitute significant referents of cross-border mobility, whose importance we begin to realize by estimating the movement of passengers across border crossings linking the south of Galicia and the north of Portugal. In this context, given the non-existence of official statistics, the reports prepared by the Eures Galicia/Região Norte office provide relevant information about the flow of cross-border workers in the area, which we have complemented by conducting two surveys directed, respectively, to involved workers and companies, and data from a recent study on labour mobility in the Euroregion. The evidence demonstrates the quantitative importance achieved in the territory analyzed by this interesting phenomenon of cross-border work and allows a description of its characteristics that shows the difficulties faced by the process of construction of a European labor market.Ítem Texto completo enlazado Globalización y contabilidad: algunas reflexiones en torno a la obra El trabajo de las naciones de Robert B. Reich(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-24) Valle Larrea, CarlosRobert B. Reich es un prestigioso académico esta-dounidense (actualmente, ejerce la docencia en la Universidad de California) y columnista habitual de importantes revistas y periódicos de varios países. Fue ministro de Bill Clinton de 1993 a 1997. Ha publi-cado una cantidad importante de libros; entre ellos, destaca la crítica a El trabajo de las naciones (The Work of Nations) como una de sus obras más importantes. En el presente artículo, vamos a efectuar un análisis de algunos de los puntos más saltantes contenidos en di-cha obra respecto a sus implicancias para el desarrollo de la profesión contable.Ítem Texto completo enlazado Las decisiones de los inversionistas a través del lente de la economía del comportamiento(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-23) Murphy, David S.Traditional economic theory postulates that people are rational. This implies that people make decisions to maximize their utility functions and to do this, that they have fully and correctly evaluated their preferences and limitations. Behavioral economics recognizes that this is not always true, that sometimes information is incomplete. This article is examines some of the effects of behavioral economics (which come largely from cognitive psychology) in decision-making by investors in the stock exchanges.Ítem Texto completo enlazado Caracterización de las nuevas empresas internacionales de los sectores manufactureros tradicionales(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-23) Cantarero Sanz, Santiago; Puig Blanco, FranciscoThe main objective of this study was to study the characteristics of the New International Business (NIS) or Born-Global in a sample of 81 SMEs belonging to the Spanish textile sector. This is descriptive analysis regarding the location, the subsector of activity, size, economic performance and internationalization strategy implemented by the NEI (2005-2009).The results identified three groups of NIS: export, import and export-import. The group of companies that makeup the largest importers and are associated with smaller companies. The exporters appear to be related more to low techsub-sectors while more internationally committed are those with a higher dimension. Regarding the location not detected any evidence of territorial pattern. Finally, among firms internationalized in the time period analyzed, it is also noteworthy that the economic performance of these is higher among importers. This study provides information on why the same country and same industry some companies decide shortly be created to assume certain levels of risk, engaging in operations engaged in foreign markets while others do not. It also participates in the debate on the competitiveness of manufacturing companies.Ítem Texto completo enlazado ¿Contribuyen las prácticas empresariales responsables a la reducción de la pobreza?(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-23) Polanco Pantoja, YeseniaToday organizations are pressured by different types of audiences to show responsibility in their actions towards society. The goal of the company must be an end to reconcile economic social and environmental elements in order to avoidinequalities that globalization is generating. This paper presents a theoretical review that examines the relationship between corporate social responsibility (CSR) and poverty in order to determine whether socially responsible practices can be a means to alleviate poverty in Latin America. It analyzes the successful experience of four companies in the region.Ítem Texto completo enlazado Cláusula de la nación más favorecida en los CDI: herramienta para la potencial disminución de las retenciones del impuesto a la renta aplicables a Chile y Canadá(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-23) Villagra Cayamana, Renée Antonieta; Villagra Cayamana, Jorge AntonioTax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention subscribed with Chile and the withholding tax rates applied to dividends, interests and royalties in the Convention subscribed with Canada, taking into account that both of the mentioned tax treaties contain most-favoured-nation clauses for those kind of income. The Ministry of Economy, as the entity in charge of negotiations of the bilateral conventions, according to Law Decree 25883, has the responsibility of negotiating future treaties with full knowledge that the terms to be included could also cause the effect to decrease the withholding tax rates of the income tax in respect to conventions already in effect, as a consequence of the most-favoured-nation clause they contain.