Vol. 07 Núm. 14 (2012)
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Recent Submissions
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Contabilidad medioambiental en España: proceso estructurado de revisión y análisis teórico referencial
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-01-15)One 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 ... -
¿Cómo se mide el progreso en economía?
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)How 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 ... -
Marketing región de Lambayeque: mejorando el turismo receptivo
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)Up 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 ... -
¿Control de gestión o gestión de control?
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)The 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 ... -
El control biológico como estrategia para apoyar las exportaciones agrícolas no tradicionales en Perú: un análisis empírico
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)The 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 ... -
Valor en Riesgo utilizando cópulas financieras: aplicación al tipo de cambio mexicano (2002-2011)
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)Nowadays, 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 ... -
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 EditorialPE, 2012-12-26)This 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: ... -
Editorial. Contabilidad y Negocios; Vol. 7 Núm. 14 (2012)
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2012-12-26)No presenta resumen -
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 EditorialPE, 2012-12-26)This 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 ...
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