Vol. 08 Núm. 16 (2013)
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Determinantes del riesgo percibido y de la confianza inicial en el líder de un equipo de trabajo. Incidencia del entorno de trabajo y los rasgos del líder
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)Aspects such as the growing importance of teamwork and the emergence of new organizational schemes based on information and communication technologies highlight the need for understanding the mechanisms that promote effective ... -
Relaciones humanas en mypes de Arequipa
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)The present research settles as aim, to determine the kind of human relations which prevail in small and medium enterprises (SMEs) at Paucarpata district from Arequipa City. In order to, we use the Human Relations Questionnaire ... -
El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement ... -
NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps ... -
Editorial. Contabilidad y Negocios; Vol. 8 Núm. 16 (2013)
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)No presenta resumen. -
Los retos de la formación por competencias del contador público
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive ...