The phenomenon of globalization, complex and changing, has greatly impacted in all areas, no doubt, but conceptual understanding is made difficult by its very nature. Among the most outstanding efforts and recognized its conceptual approach highlights the Kenichi Ohmae, who has summarized the characteristics, distinctive characteristics and trends of globalization on political and economic aspects. In this preliminary report describes an exploratory investigation of patterns and trends identified by Ohmae, and compared with the observations of researchers on the global and national reality in this reality by projecting the trends presented by Ohmae. Ohmae Indicates that the main protagonists in the global scene have changed, with the disappearance or “reinvention” of national states, and the emergence “States region.” also reduced state intervention in economic decisions, this al...

This article is the result of a brief exploratory investigation of the relationship between quality models proposed by the administrative doctrine and the national accreditation process of Peruvian universities. The Peruvian university, reflecting on the political, social, cultural and technological changes in our society, is also experiencing a process of change, for example, a major expansion in university departments, modalities and number of students. However, this expansion process, often unplanned, has created serious doubts and questions about whether the expansion is ensuring the quality of professional training, research and social outreach. It must also be consistent with the social demands of the market and national development. To meet this need, we have promoted a system of accreditation of the quality of university education through the creation of a National Assessment, Ac...

This article, which discusses an exploratory investigation analyses the concepts of the National Competitiveness Plan, proposed by the National Competitiveness Council, determining that there is in it an explicit Industrial Plan, which defines the location of Peru in the international division of work different than the “Plan” de facto subjecting Peru to the production of minerals and agricultural products, or tourism, without getting into the industry. Analyse Peru´s specialization in raw minerals and other primary extractive products, and their consequences. The article analizes how was formulated the National Projects in the republican history too in relation to the industrial plan and gives an assessment of why theses effort failed. It also notices the requirements in infrastructure, education and science funding needed to implement a real industrial plan. Finally. it proposes s...

The article presents the main conclusions and recommendations of the research the same subject and title, and was selected by the Research of our House of Studies; in addition, we present the research objectives, methodology and the different situations that arose during the investigation. The research used primary sources, collected through surveys administered with the help of a group of students of the Faculty to the guilds of MYPES, and secondary sources too. The limitation was the impossibility practical of reach even if indirectly to the informal MSEs, obtaining direct information of the SMEs only formal, more modern and organized. As a result of this investigation, it knows that the neitre the MYPES have not used the drawback, other mechanisms promoters of exports, as an incentive to internationalize, because the vast majority MYPES not been formalized. Secondary immediate causes,...

Foresight has burst in the planning of business and industry, often promoted by national governments. Is conceived as an approach to a planning process involved in identifying and achieving progressively the conditions for future success, defined as the achievement of the vision of the organization. This article outlines the basics of Foresight and approaches and tools for its implementation. This article is the result of exploratory research, basically literature, whose aim is to explore the adequacy of the concepts of foresight with the characteristics of Peruvian business environment in order to optimize the application of the concept and methodology prospectively to our environment. As explained below, this relationship of the business environment and planning in the context of a National Industrial Plan and the requirements of a competitive global environment is understood more adva...

This article shows the leading features of “drawback”, or Restitution of tariffs, customs regime of exportations promotion, established in support of exporters companies, communicating about the regime’s advantages, their conditions and requirements, and formal procedures to obtain it. Show some definitions about their character, its macroeconomics importance, als support mechanisms to Micro and small enterprises (MYP E, in Spanish) and its internationalization, and question: Why “drawback” wasn’t more efficient supporting micro and small exporters enterprises? Show the problems of applications of “drawback” by Micro and small enterprises and analyze some statements of associations of exporters and experts. The article proposes some conclusions, that need attention of researchers of the area of enterprise sciences, specially, accountants. The preliminary research was basi...

Las Auditorias para ayudar a sus organizaciones y brindar servicios eficientes, eficaces, económicos y oportunos, precisan comprender la visión estratégica de la Alta Gerencia y la razón por la cual los procesos de la empresa vienen siendo objeto de creciente atención. En este sentido, se hace necesario poner énfasis en la auditoria a los procesos principales de la empresa e instituciones, pero con un enfoque diferente. Se requiere observarlos en su relación con el ambiente externo a la empresa (mercado, competencia, clientes, cambios tecnológicos) y el ambiente interno (valores, misión, objetivos, estrategias). A continuación se intenta esbozar de manera resumid a y esquemática un marco conceptual que permita entender el contexto básico en que se desarrolla la Alta Gerencia teniendo como punto de referencia permanente la unidad esencial de los negocios: Los Procesos. En la p...

It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to the top leaders of the unions representing SMEs - affiliated to the National Society of Industries Exporters Association, National Retail Federation, and the emerging empires Gamarra and Villa El Salvador - to identify what are the most needed skills for these to CPC, your personal profile, the fields of action within the enterprise, business functions, and its requirement (demand) relative to other ...

The article presents the partial results and conclusions of the research entitled: “Elements of the study of social and market demand occupational career accounting for national accreditation purposes”, running in this period 2013. The study has been expressly required by the CONEAU Quality Model. However, its importance transcends the formal aspect of the requirement for accreditation, being important for the process of continuous improvement in the School of Accounting. The Ministry of Education reports a problem of relevance in the Peruvian University, as presented by one side do not have careers that applicants and on the other races with many graduates , many of them can not be absorbed by the job market ‘s own the race, this study allows focusing both. For the Accounting Career is part of a positive assessment of both social demand careers offered by our School of Accounting ...

This article examines the changes in rules and practices in the financial sector globally, and it is related to the financial crisis of 2007 U.S. and European economic crisis. We leave the analysis of the Report of the Federal Commission of Inquiry into the Financial Crisis of the United States, January 2011.Trataremos to establish a preliminary relationship between changes in rules, practices and policies established classic since 1933 in the United States - and subsequent events. In particular, it seeks to link the financial deregulation policies imposed from 1971, to the original Bretton Woods Agreement of 1944, the international monetary and financial order, especially the repeal of the Banking Act 1999 - legislation Glass - Steagall - that separated the financial sector linked to the production and physical distribution, speculative financial sector, which provided also a security a...

In the present article, the result of exploratory re-search is part of an ongoing investigation, sponsored by Vice President for Research of UNMSM and with the support of the Research Institute of Accounting and Financial Sciencesat the Faculty of Accounting, proposed that the elements should be considered in a System of quality Management, appropriate to a Postgraduate Unit, which is a requirement under the accreditation of the quality of education, according to the quality model of CONEAU.System Quality Management as such, contains a co-herent organization with different systems formulated under the Quality Model of CONEAU interconnected systems related to the 3 dimensions (management, training and support services to professional training), in which the core systems of curriculum planning.This system for the accreditation of the Postgraduate Unit in accordance with the ISO 9000 standa...

El presente artículo analiza el desempeño de los fondos de pensiones administrados por las AFPs que operan en el Perú para los años entre el 2007 y el 2012, años caracterizados por una crisis que generó preocupación en un tema importante para los peruanos en edad de jubilación o próximos a jubilarse: las pensiones. Tal preocupación se justifica cuando se tiene en cuenta que los ahorros depositados en fondos de pensiones están invertidos en mercados financieros afectados por la crisis generada en el mercado norteamericano. Este trabajo evalúa los riesgos generados por la crisis financiera para los fondos de pensiones. Las evidencias obtenidas muestran que los administradores de portafolio de las AFPs asumen riesgos incluso por encima de los riesgos asumidos en el Mercado Bursátil Peruano. Por otro lado, la evaluación de desempeño de gestión para las AFPs muestra la ausenci...

The phenomenon of globalization, complex and changing, has greatly impacted in all areas, no doubt, but conceptual understanding is made difficult by its very nature. Among the most outstanding efforts and recognized its conceptual approach highlights the Kenichi Ohmae, who has summarized the characteristics, distinctive characteristics and trends of globalization on political and economic aspects. In this preliminary report describes an exploratory investigation of patterns and trends identified by Ohmae, and compared with the observations of researchers on the global and national reality in this reality by projecting the trends presented by Ohmae. Ohmae Indicates that the main protagonists in the global scene have changed, with the disappearance or “reinvention” of national states, and the emergence “States region.” also reduced state intervention in economic decisions, this al...

This article is the result of a brief exploratory investigation of the relationship between quality models proposed by the administrative doctrine and the national accreditation process of Peruvian universities. The Peruvian university, reflecting on the political, social, cultural and technological changes in our society, is also experiencing a process of change, for example, a major expansion in university departments, modalities and number of students. However, this expansion process, often unplanned, has created serious doubts and questions about whether the expansion is ensuring the quality of professional training, research and social outreach. It must also be consistent with the social demands of the market and national development. To meet this need, we have promoted a system of accreditation of the quality of university education through the creation of a National Assessment, Ac...

El presente artículo, que reseña una investigación exploratoria, analiza los conceptos del Plan Nacional de Competitividad, propuesto por el Consejo Nacional de Competitividad, determinando que no existe en él un Plan Industrial explícito, que defina el lugar del Perú en la división internacional del trabajo, distinto del “Plan” de facto, que somete al Perú a la producción de minerales y productos agrícolas, o servicios turísticos, sin incursionar en la industria. Analiza la especialización del Perú en minerales sin procesar y otros productos extractivos primarios, y sus consecuencias. El artículo analiza también cómo se han formulado los Proyectos Nacionales en la historia republicana, en relación al Plan Industrial, y da una valoración de dichos esfuerzos fallidos. Señala también los requisitos en infraestructura, educación y ciencia y financiamiento que se req...

The article presents the main conclusions and recommendations of the research the same subject and title, and was selected by the Research of our House of Studies; in addition, we present the research objectives, methodology and the different situations that arose during the investigation. The research used primary sources, collected through surveys administered with the help of a group of students of the Faculty to the guilds of MYPES, and secondary sources too. The limitation was the impossibility practical of reach even if indirectly to the informal MSEs, obtaining direct information of the SMEs only formal, more modern and organized. As a result of this investigation, it knows that the neitre the MYPES have not used the drawback, other mechanisms promoters of exports, as an incentive to internationalize, because the vast majority MYPES not been formalized. Secondary immediate causes,...

Foresight has burst in the planning of business and industry, often promoted by national governments. Is conceived as an approach to a planning process involved in identifying and achieving progressively the conditions for future success, defined as the achievement of the vision of the organization. This article outlines the basics of Foresight and approaches and tools for its implementation. This article is the result of exploratory research, basically literature, whose aim is to explore the adequacy of the concepts of foresight with the characteristics of Peruvian business environment in order to optimize the application of the concept and methodology prospectively to our environment. As explained below, this relationship of the business environment and planning in the context of a National Industrial Plan and the requirements of a competitive global environment is understood more adva...

This article shows the leading features of “drawback”, or Restitution of tariffs, customs regime of exportations promotion, established in support of exporters companies, communicating about the regime’s advantages, their conditions and requirements, and formal procedures to obtain it. Show some definitions about their character, its macroeconomics importance, als support mechanisms to Micro and small enterprises (MYP E, in Spanish) and its internationalization, and question: Why “drawback” wasn’t more efficient supporting micro and small exporters enterprises? Show the problems of applications of “drawback” by Micro and small enterprises and analyze some statements of associations of exporters and experts. The article proposes some conclusions, that need attention of researchers of the area of enterprise sciences, specially, accountants. The preliminary research was basi...

Las Auditorias para ayudar a sus organizaciones y brindar servicios eficientes, eficaces, económicos y oportunos, precisan comprender la visión estratégica de la Alta Gerencia y la razón por la cual los procesos de la empresa vienen siendo objeto de creciente atención. En este sentido, se hace necesario poner énfasis en la auditoria a los procesos principales de la empresa e instituciones, pero con un enfoque diferente. Se requiere observarlos en su relación con el ambiente externo a la empresa (mercado, competencia, clientes, cambios tecnológicos) y el ambiente interno (valores, misión, objetivos, estrategias). A continuación se intenta esbozar de manera resumid a y esquemática un marco conceptual que permita entender el contexto básico en que se desarrolla la Alta Gerencia teniendo como punto de referencia permanente la unidad esencial de los negocios: Los Procesos. En la p...

It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to the top leaders of the unions representing SMEs - affiliated to the National Society of Industries Exporters Association, National Retail Federation, and the emerging empires Gamarra and Villa El Salvador - to identify what are the most needed skills for these to CPC, your personal profile, the fields of action within the enterprise, business functions, and its requirement (demand) relative to other ...