Contabilidad y Negocios. Vol. 05 Núm. 10 (2010)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175922

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  • Ítem
    Diseño de un sistema contable que permite optimizar legalmente la declaración del IVA en Ecuador
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Díaz Montenegro, José
    Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law.
  • Ítem
    Fomento y desarrollo regional. Implementación de las agencias regionales de desarrollo productivo. El caso de la región del Maule, Chile
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Alul González, Enrique Yamil
    The Regional Productive Development Agencies implemented in Chile in 2006, were developed as a way to answer the longing desire to territorially decentralize, and that the own Regions be whom define their future. The Agencies have the responsibility to develop innovation and productive development Agendas in participative processes, which means with public, academic and private actors. Also, the Agencies have the mission to implement Competitive Improvement Plans-PMC (clusters) in prioritized economic sectors by the own region. These PMC are leaded by private actors in each sector.
  • Ítem
    La inequidad en la distribución de la carga tributaria: Perú 1950-1980
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Noejovich Chernoff, Héctor Omar
    This research develops the hypothesis of the existence of a sectored inequity in the tax load in Peru during the period 1950-1980, which constitutes a different approach from the analysis made per family. From this point of view, during this period, we have found a political orientation to favor and/or disfavor certain sectors, depending on the ruling governments.
  • Ítem
    Algoritmo aplicado en el diálogo con los grupos de interés: un estudio de caso en una empresa del sector turismo
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Barcellos de Paula, Luciano; Gil Lafuente, Ana María
    According to numerous scientific studies one of the most important points in the area of sustainability in business is related to dialogue with stakeholders. Based on Stakeholder Theory we try to analyze corporate sustainability and the process of preparing a report that a company in the tourism sector in accordance with the guidelines of the guide G3 - Global Reporting Initiative. With the completion of an empirical study seeks to understand the expectations of stakeholders regarding the implementation of the contents of the sustainability report. To achieve the proposed aim we use «The Expertons Method» algorithm that allows the aggregation of opinions of various experts on the subject and represents an important extension of fuzzy subsets for aggregation processes. At the end of our study, we present the results of using this algorithm, the contributions and future research.
  • Ítem
    Estado actual de la aplicación de las NIIF en la preparación de estados financieros de las empresas peruanas
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Diaz Becerra, Oscar
    For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS) to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV). To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects when preparing financial statements in these companies, rather than a full implementation of IFRS, according to what has been provided by the accounting profession and the corresponding legal norms.
  • Ítem
    Un caso de aplicación del sistema ABC en una empresa peruana: Frenosa
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-12) Chérres Juárez, Sergio Luis
    En este artículo se presenta un estudio de caso de una empresa industrial peruana, en el cual se explica el desarrollo del modelo de costeo basado en las actividades a partir del costeo de una línea de producto fabricada por la empresa.
  • Ítem
    Editorial. Contabilidad y Negocios; Vol. 5 Núm. 10 (2010)
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Díaz Becerra, Oscar; Díaz Villavicencio, Carlos
    No presenta resumen