In this article, the result of research concluded: “Ele-ments of the System for Quality Management for the Graduate School of the Faculty of Accounting Scien-ces in framework of the Quality model of CONEAU”, we discuss the applicative implications emerging from the SINEACE Quality Model implementation (CONEAU), compared with traditionally managed careers by the Professional Academic Schools and Faculties of Peruvian universities.Likewise we present the principles and foundations, the requirements for its implementation, the impact on management and regulation in the Academic Units, which must go through a reengineering process.Moreover, we discuss the specific implications on the implementation process of the quality system manage-ment in the academic units of the Peruvian university.

It is known the great influence of the Triple Helix of the University, the Government and the Company on innovation and technological development, and the impact of this on the economic development of nations. However, in our country, this aspect is not fully recognized, with no efficient mechanisms for coordination, as it can be done by a Ministry of Science and Technology. Peru spends only 0.15% of GDP for research and technological development, while Chile spends more than three times that percentage, 0.5%. Crucial aspects for this deficiency is the lack of strategic and productive routing by the Peruvian Government; the lack of institutional recognition of the importance of innovation and technological development, the crisis of Peruvian universities, especially public ones.The conclusions here proposed are in relation to the implementation of the strategic and productive routing by ...

This article presents the results of the research entitled “Application effects of an active, relevant and heuristic methodology in the learning of mathematical finance” developed by the author for obtaining the degree of Doctor in Education, defended on November 2015, in the Graduate School of Education of the Universidad Nacional Mayor de San Marcos.The research involved the study of the pedagogy ́s fundamentals applied to the teaching of mathematics, like in the case of applied mathematics, specifically, financial mathematics. The desirable features of a teaching methodology for financial mathematics were sought, within the existing theoretical approach. On that base, a teaching methodology was formulated, centered on the characteristics of activism, relevance, and heuristics; and then applied in teaching course in the Universidad de Lima, to finally measure the effect on student...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...

Objective: Determine the level of impact of Market Risk Management in accordance with the risk management standards of the Superintendency of Banking, Insurance (SBS) and AFP on the stability of Peruvian banking companies. Method: The research was non-experimental, it used a transverse design, using documentary analysis and survey as information gathering tools. Results: They showed a significant relationship between the application of the Market Risk Management System (SGRM) and the stability of the banking system in Peru, showed, differences in the impact of each component of the SGRM. Conclusions: It was determined that the implementation of the SGRM positively influences the stability of the Peruvian Banking System, indicating factors that may affect that influence.

In this article, the result of research concluded: “Ele-ments of the System for Quality Management for the Graduate School of the Faculty of Accounting Scien-ces in framework of the Quality model of CONEAU”, we discuss the applicative implications emerging from the SINEACE Quality Model implementation (CONEAU), compared with traditionally managed careers by the Professional Academic Schools and Faculties of Peruvian universities.Likewise we present the principles and foundations, the requirements for its implementation, the impact on management and regulation in the Academic Units, which must go through a reengineering process.Moreover, we discuss the specific implications on the implementation process of the quality system manage-ment in the academic units of the Peruvian university.

It is known the great influence of the Triple Helix of the University, the Government and the Company on innovation and technological development, and the impact of this on the economic development of nations. However, in our country, this aspect is not fully recognized, with no efficient mechanisms for coordination, as it can be done by a Ministry of Science and Technology. Peru spends only 0.15% of GDP for research and technological development, while Chile spends more than three times that percentage, 0.5%. Crucial aspects for this deficiency is the lack of strategic and productive routing by the Peruvian Government; the lack of institutional recognition of the importance of innovation and technological development, the crisis of Peruvian universities, especially public ones.The conclusions here proposed are in relation to the implementation of the strategic and productive routing by ...

El presente artículo constituye la presentación de los resultados de la investigación titulada “Efectos de la aplicación de una metodología de enseñanza activa, pertinente y heurística en el aprendizaje de la matemática financiera”, desarrollada por el autor para obtener el grado académico de Doctor en Educación, sustentada en noviembre de 2015, en la Unidad de Posgrado de la Facultad de Educación de la Universidad Nacional Mayor de San Marcos. La investigación consistió en el estudio de los fundamentos de la pedagogía aplicada a la enseñanza de las matemáticas, y como se utiliza para el caso de las matemáticas aplicadas, específicamente, matemáticas financieras. Se buscó dentro del enfoque teórico existente las características deseables de una metodología de enseñanza de la matemática financiera, formulándose con esa base una metodología de enseñanza basa...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...

Objective: Determine the level of impact of Market Risk Management in accordance with the risk management standards of the Superintendency of Banking, Insurance (SBS) and AFP on the stability of Peruvian banking companies. Method: The research was non-experimental, it used a transverse design, using documentary analysis and survey as information gathering tools. Results: They showed a significant relationship between the application of the Market Risk Management System (SGRM) and the stability of the banking system in Peru, showed, differences in the impact of each component of the SGRM. Conclusions: It was determined that the implementation of the SGRM positively influences the stability of the Peruvian Banking System, indicating factors that may affect that influence.

La investigación buscó como objetivo Determinar qué Estrategias de Orientación Educativa para una buena Elección de Carrera han recibido los estudiantes del 5to año de educación secundaria de las Institución Educativa Raúl Porras Barrenechea a percepción de los alumnos, padres, docentes y especialistas, se buscó también determinar cuales eran las actividades y estrategias aplicadas durante la hora de Tutoría, y las actividades de Información de carreras de fuentes externas, aplicándose Encuestas para una muestra total de 295 informantes. Las conclusiones fueron que en las actividades de Orientación Vocacional las dos Instituciones Educativas son insuficientes, no aplicándose las principales estrategias contempladas en la doctrina de Orientación vocacional. Se comprobó además que las actividades de información de carreras de fuentes externas no constituyen una verdade...

La investigación realizada es de carácter no experimental, de diseño transversal, siendo por su alcances correlacional y explicativa, y por su objetivos tecnológica o aplicativa. Su objetivo general es determinar si la gestión del riesgo de mercado conforme a las normas de gestión de riesgos de la SBS influye en la estabilidad de las empresas bancarias. La recolección de información se realizó mediante la aplicación de una encuesta a expertos calificados en la gestión de riesgos en las instituciones bancarias, y el análisis documental de los datos provistos por la Superintendencia de Banca, Seguros y AFPS, SBS, la Superintendencia del Mercado de Valores, el Banco Central de Reserva, principalmente, Los resultados mostraron que existe una correlación positiva entre la pertinencia de las disposiciones sobre riesgo de mercado y la estabilidad del sistema bancario, habiéndose p...

Objetivo: Determinar el nivel de impacto de la Gestión del Riesgo de Mercado conforme a las normas de la Superintendencia de Banca, Seguros (SBS) y AFP en la estabilidad de las empresas bancarias peruanas. Método: La investigación fue no experimental, usó un diseño trasversal, utilizando como instrumentos de recolección de información el análisis documental y la encuesta. Resultados: Mostraron una relación significativa entre la aplicación del Sistema de Gestión de Riesgo de Mercado (SGRM) y la estabilidad del sistema bancario del Perú, evidenciando, asimismo, diferencias en el impacto de cada componente del SGRM. Conclusiones: Se determinó que la aplicación del SGRM influye positivamente en la estabilidad del sistema bancario peruano, indicándose factores que pueden afectar dicha influencia.

Determina si la aplicación de una metodología de enseñanza activa, pertinente y heurística en el curso de Matemática Financiera en el Programa EPEL de la FACEE de la Universidad Ricardo Palma mejora el aprendizaje de los alumnos, en el tema de anualidades. Ello, debido a que el curso mencionado es uno de los que presenta mayores dificultades en su aprendizaje, generando como consecuencia un mayor indicen de reprobación, e indirectamente, aumentando el riesgo a la deserción de los alumnos. Para lo cual, se ha planteado una investigación explicativa y aplicativa, con un diseño experimental, consistente en la elección de dos grupos (conformados por dos grupos - clase a cargo del investigador, docente de dicho Programa), uno como grupo experimental y el otro como grupo de control, al primero de los cuales se les administra el tratamiento denominado Metodología de Enseñanza Activa...

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,...

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...

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 ...