Browsing Vol. 06 Núm. 11 (2011) by Issue Date

Now showing items 1-10 of 10

    • La dimensión humanística en la formación del contador público 

      Dextre Flores, José Carlos (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation ...

    • Liderazgo ético y regulación en un escenario empresarial global 

      Álvarez Arce, José Luis; Calderón Cuadrado, Reyes; Rodríguez Tejedo, Isabel (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      In an increasingly integrated global business arena, local singularities still play a crucial role in many aspects. Business ethics is affected by this duality in profound ways. Legislators have tried to provide uniform ...

    • Reflexiones sobre el drawback y su efecto sobre las exportaciones 

      Duarte Cueva, Franklin (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      In several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions ...

    • Determinación del valor económico añadido: un modelo alternativo 

      Gallegos Muñoz, Cecilia; Medina Giacomozzi, Alex (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      The economic value creation is something that affects all companies, that is why, it is crucial to establish , for which purpose, there are a variety of procedures. Among which, especially the method of economic value added ...

    • Identificación diferencial de objetivos y resultados de los planes de formación: una aplicación al sector de la acuicultura en España 

      Cruz González, María Monserrat; Sánchez Sellero, Francisco Javier (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      The main aims of the formation, related theoretically to the performance of human resources, self-training, information and effectiveness, have been identified as the amount in which the company goes further from knowledge ...

    • Editorial. Contabilidad y Negocios; Vol. 6 Núm. 11 (2011) 

      Díaz Becerra, Oscar (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      No contiene resumen.

    • Análisis exploratorio de la efectividad de coberturas de instrumentos derivados bajo las IFRS 

      Bravo Herrera, Fernando; Márquez Sepúlveda, Ariel; Pinto Gutiérrez, Cristian (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      This paper provides an exploration of major traded derivative instruments in Chile, the interest rate swaps, and most commonly used valuation methods, addressing financial risk management in the context of the International ...

    • Toma de decisiones empresariales 

      Franklin Fincowsky, Enrique Benjamín (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      People and organizations make better or get wrong as consequence of making decisions. Sometimes making decisions is just a trial and error process. Some others, decisions are good and the results profitable with a few of ...

    • El fenómeno de las sociedades municipales en España: un análisis de su evolución y gobernanza 

      Martín Vallespín, Emilio (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      During the last decade, the number of local public utilities has experienced a significant increase in Europe. The provision of public services by means of this type of companies requires municipalities to establish different ...

    • Un caso empírico en la evaluación del riesgo de crédito de una institución de microfinanzas peruana 

      Lara Rubio, Juan; Rodríguez Bolívar, Manuel Pedro; Rayo Cantón, Salvador (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2011-03-14)
      The growth of micro-credit along with the excellent conditions to carry out microfinance activity in the economy and financial system of the Republic of Peru are pushing for Microfinance Institutions (IMF) increased ...