This research was conducted in order to meet the ergonomic aspects (posture, furnishings, environmental conditions and security) that affect comfort and fatigue of teachers and students in the university classroom. It was found that stooped posture, computer furniture, noise and chair were the ergonomic aspects that bother teachers while, students discomfort was manifested specifically the seat material, shape and material support. These results merit considering new classrooms with ergonomic design adjustable to the anthropometric dimensions of the teaching equipment and student population.

This research was conducted in order to meet the ergonomic aspects (posture, furnishings, environmental conditions and security) that affect comfort and fatigue of teachers and students in the university classroom. It was found that stooped posture, computer furniture, noise and chair were the ergonomic aspects that bother teachers while, students discomfort was manifested specifically the seat material, shape and material support. These results merit considering new classrooms with ergonomic design adjustable to the anthropometric dimensions of the teaching equipment and student population.

The present investigation treats on the development of a model multifactorial and dynamicall(MFD) for the measurement of the intangible ones apllied to companies of manufacture located in Peru. The developed model will allow to prove(try) that the knowledge is the differential one of competitiveness of the companies, in spite of the fact that the traditional accounting is not enabled to measure these aspects today in day. In this work there are analyzed the companies of Peruvian manufacture to know until point his information about his indicators that they handle they serve to identify the intangible one(the intellectual capital) With the purpose of which in some moment an own(proper) model could be standardized for the measurement of the intangible ones of the companies of manufacture of Peru.

The present investigation treats on the development of a model multifactorial and dynamicall(MFD) for the measurement of the intangible ones apllied to companies of manufacture located in Peru. The developed model will allow to prove(try) that the knowledge is the differential one of competitiveness of the companies, in spite of the fact that the traditional accounting is not enabled to measure these aspects today in day. In this work there are analyzed the companies of Peruvian manufacture to know until point his information about his indicators that they handle they serve to identify the intangible one(the intellectual capital) With the purpose of which in some moment an own(proper) model could be standardized for the measurement of the intangible ones of the companies of manufacture of Peru.