Vol. 04 Núm. 07 (2009)

Recent Submissions

  • Política jurisdiccional y administración 

    Hernando Nieto, Eduardo (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    To what extent does studying jurisdictional politics need the knowledge of different administrative theories in general and the science of public administration in particular? This small text proposes such reflection and ...

  • Las instituciones supremas de auditoría y las iniciativas de anticorrupción 

    Murphy, David S. (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations ...

  • Valoración de empresas: en busca del precio justo 

    Narváez Liceras, Alejandro (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    More than once professional and academic people from the business world have noted than the Business valuation is in most of the cases, an art to manage numbers with the intention of some established objectives. No doubt, ...

  • Las compras verdes, una práctica sustentable y ecológica: posibilidad de su aplicación en el Perú 

    García Paz, Jorge (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    Green purchases are part of a strategy for the application of a sustainable country development, considered as ‘a development that satisfies the people’s current necessities without affecting the ability of future generations ...

  • Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial 

    Santiváñez Guarniz, Juan (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and ...

  • Alcances del principio de causalidad en el impuesto a la renta empresarial 

    Durán Rojo, Luis (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this ...

  • Editorial. Contabilidad y Negocios; Vol. 4 Núm. 7 (2009) 

    Díaz Becerra, Oscar (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2009-03-16)
    La editorial no presenta resumen.