Determina la relación entre la información contable bajo Normas Internacionales de Información Financiera (NIIF) y el riesgo de los accionistas en empresas mineras listadas en la Bolsa de Valores de Lima. La relevancia de la investigación radica en su contribución al debate sobre el riesgo de los accionistas a través de la información contable, un tema que se originó en Estados Unidos en los años 70. El método adopta un enfoque cuantitativo, diseño no experimental, y alcance descriptivo-correlacional. La población de estudio incluye profesionales de 30 empresas mineras, y la muestra se compone de 53 profesionales encuestados con cuestionario validado por expertos y con prueba de confiabidabiliad. Los resultados muestran una correlación moderada (37.8 %) entre la información contable bajo NIIF y la determinación del riesgo de los accionistas. Las hipótesis específicas sob...

Basically, the problem philosophy is to solve if wheth-er the origin of things come from a fact realized by a supernatural being -expressed as an “idealistic” origin- or the other, which states, that the origin of things, is evolution of the matter itself and is known like “materialistic” origin. This is obviously held by great thinkers like Aristotle, Aquinas, Kant and Democritus, Bacon and Locke among others respec-tively. In this sense, these two opposed philosophical currents (idealism and materialism), expose the ways of conceptualizing the origin of the “thing” or object, generating a very wide series of currents that support what was previously expressed. However, for a much more pragmatic conceptualization for the realization of our research, we consider only these two basic phil-osophical currents. This will allow us to analyze and apply the philosophical concept in ...

Objective: Make a theoretical-practical review of the speed and persistence of pandemic risk and the return roadmap. Method: Non-experimental and descriptive study. Management articles and models published in indexed scientific journals and regulatory institutions were analyzed; as well as articles published by worldwide leading consulting firms. Results: It was observed that the risk management has been studying and incorporating new variables, such as speed and persistence (related with time). Conclusions: Concerning to the theoretical part it concluded that including in the analysis of risk management, the variables of speed and persistence, becomes highly important in a COVID-19 environment. In the practical part, a proposal for actions is presented in order to organizations return to their operations in the midst of this pandemic.

Básicamente, la filosofía posee un problema que es el resolver si el origen de las cosas provienen de un hecho realizado por un ser sobrenatural y que es expresado como origen “idealista” y otro, que sostiene, que el origen de las cosas, es la evolución misma de la materia y es conocido como origen “materialista”; obviamente representado por grandes pensadores como Aristóteles, tomas de Aquino, Kant y Demócrito, Bacon y Locke entre otros y respectivamente. En tal sentido, estas dos corrientes filosóficas, opuestas en si (idealismo y materialismo), exponen las formas de conceptuar el origen de la cosa. Estas dos corrientes filosóficas, han generado una serie muy amplia de corrientes que sostienen lo expresado anteriormente; sin embargo para una conceptualización mucho más pragmática para la realización de nuestra investigación, consideramos solamente las dos corrientes...

Objective: Make a theoretical-practical review of the speed and persistence of pandemic risk and the return roadmap. Method: Non-experimental and descriptive study. Management articles and models published in indexed scientific journals and regulatory institutions were analyzed; as well as articles published by worldwide leading consulting firms. Results: It was observed that the risk management has been studying and incorporating new variables, such as speed and persistence (related with time). Conclusions: Concerning to the theoretical part it concluded that including in the analysis of risk management, the variables of speed and persistence, becomes highly important in a COVID-19 environment. In the practical part, a proposal for actions is presented in order to organizations return to their operations in the midst of this pandemic.

Objective: The article focuses on determining the relationship between an adequate application of the banking risk management system included in the regulations of the Superintendency of Banking, Insurance and the Pension Funds Administrators of Peru with the application of the standard rules of formulation of the accounting information in the banking system. Method: This is a correlational, transversal and application research. To test the relationship, a survey applied to experts was used since the banks did not provide direct information. The factors that affect the adequate application of risk management were also determined applying the Pearson's R correlation index. Results: It was demonstrated with an index of 96.7%, at a significance level of 95%, that the relevance of the banking risk management system contained in the banking regulation has an impact on the quality of the accou...

Objetivo: El articulo se enfoca en determinar la relación que hay entre una adecuada aplicación del sistema de gestión de riesgos bancarios incluida en las normas de la Superintenencia de Banca, Seguros y Administradoras de Fondos de Pensiones del Perú con la aplicación de las normas de formulación de la información contable en el sistema bancario. Método: Se trata de investigación correlacional, transversal y aplicativa. Para probar la relación se utilizó una encuesta aplicada a expertos, debido a que los bancos no brindaron información directa. Se determinaron asimismo los factores que afectan la adecuada aplicación de la gestión de riesgos; aplicándose el índice de correlación R de Pearson. Resultados: Se demostró con un índice de 96,7%, con un nivel de significancia del 95%, que la pertinencia del sistema de gestión de riesgos bancarios contenida en la normativa d...