The following is a study that resulted from the major weaknesses the textile sector confronts in order to have access to credit because they are considered high-risk companies. The textile sector has structural weakness since they have to compete with Asian product, which some of the even enter the Peruvian market with prices considered as DUMPING, making it even more difficult to improve the production process and to optimize the utility of its resources The objective of this study is to analyze the structure and characteristics of the textile sector of the micro companies and the evaluation of its grade of correlation with its financial sector and non-financial sector, with that in mind we have realized a real word survey that allowed us to evaluate the perception of the micro company owner with respect to the dynamic of the current sector. The population constitutes a universe of 2593...

All organizations, whether they belong to the public or private sector, should have the necessary tools to meet the changing environment. The Knowledge Management, which is based on the measurement and evaluation of Intellectual Capital, provides the methodology for this purpose and is a management tool adaptable to any type of organization. However, it is difficult to apply this tool that has been designed for private companies, to the public institutions, especially in national universities. This paper seeks to present the way to apply of a theoretical model management to contribute to the development of scientific production in the Universidad Nacional Mayor de San Marcos, the model is based on Knowledge Management and was adapted to the characteristics of the institution public higher education. This article is the result of literature reviews and is part of the research project “M...

This article seeks to capture the most relevant results were obtained in 2011, as part of development of the Research Project SIN-SIN, entitled, College Savings Fund. The project aimed to outline the model of common Savings Fund, an investment program student - university savings fund -in which the student through voluntary contributions to access to future credits redituen their academic projections. Today, a national study shows that only 35% of students graduating from a race superior and another percentage is even larger in the attempt to causes of unfavorable economic conditions. So what is sought for this project was to demonstrate that the College Savings Fund can not only promote the savings habit among students but can also be a mechanism to improve their standard of living or future.

The following is a study that resulted from the major weaknesses the textile sector confronts in order to have access to credit because they are considered high-risk companies. The textile sector has structural weakness since they have to compete with Asian product, which some of the even enter the Peruvian market with prices considered as DUMPING, making it even more difficult to improve the production process and to optimize the utility of its resources The objective of this study is to analyze the structure and characteristics of the textile sector of the micro companies and the evaluation of its grade of correlation with its financial sector and non-financial sector, with that in mind we have realized a real word survey that allowed us to evaluate the perception of the micro company owner with respect to the dynamic of the current sector. The population constitutes a universe of 2593...

All organizations, whether they belong to the public or private sector, should have the necessary tools to meet the changing environment. The Knowledge Management, which is based on the measurement and evaluation of Intellectual Capital, provides the methodology for this purpose and is a management tool adaptable to any type of organization. However, it is difficult to apply this tool that has been designed for private companies, to the public institutions, especially in national universities. This paper seeks to present the way to apply of a theoretical model management to contribute to the development of scientific production in the Universidad Nacional Mayor de San Marcos, the model is based on Knowledge Management and was adapted to the characteristics of the institution public higher education. This article is the result of literature reviews and is part of the research project “M...

This article seeks to capture the most relevant results were obtained in 2011, as part of development of the Research Project SIN-SIN, entitled, College Savings Fund. The project aimed to outline the model of common Savings Fund, an investment program student - university savings fund -in which the student through voluntary contributions to access to future credits redituen their academic projections. Today, a national study shows that only 35% of students graduating from a race superior and another percentage is even larger in the attempt to causes of unfavorable economic conditions. So what is sought for this project was to demonstrate that the College Savings Fund can not only promote the savings habit among students but can also be a mechanism to improve their standard of living or future.

This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educational and occupational opportunities, the sharp inequality the distribution of wealth, even high demographic dependency, and ethnic and gender dimensions that accompany them. From this analysis, we highlighted three factors as human capital, social and physical, while highlighting the role of social responsibility of the accounting profession.

In this article what you want to show the jurisdiction of the CPA and its social responsibility face to the social exclusion, which should trasmit the essence of their knowledge based on the story that is the past face to the future the future which is the virtual information and to talk about poverty to be submerged in these two comparisons, not to shirk their responsibility as it shall from many year ago and we must move to the story that reflects how we have been overcoming hurdles today.

The maquila and maquiladora must be addressed as a problem that professionals must understand and participate extensively to help the poor rise above that level, because firms under this system are systematically appropriating emerging countries, justified that do not have education, health, no job, considering the pittance they give us is more than enough for all of us. It is necessary for Peruvian professionals look to our country as powerful it is, who failed so far to open their eyes and recognize the wealth they have, here is to remember the words of Don Antonio Raimondi “Peru is a beggar sitting on a bench of gold today is just like waking up and being discovered, entrepreneurs are betting that we should not awaken, we must not let them because then Peruvian brother, understand that the wealthy businessman takes advantage of our ignorance and our poverty to be useful fools do not...

The results of the investigation pretend to be a reference and motivational model to achieve new ways of tackling development challenges. We have analyzed the factors that are key to the sustainable economic revival of the country, because, knowing the past and present it is possible build the foundation for a better future. The university plays an important role in developing the economy of a country, mainly by research and innovations that arise out of work performed by different professionals in their area of research. That is why the universities should provide the necessary mechanisms and participate actively together with companies and government in the fields of education, accounting, economics, management, electronic engineering, industrial engineering, mathematics, computer science, among many other disciplines that exist in the universities, and to achieve specialized technical...

Mucho se ha escrito sobre técnicas y prácticas contables, aplicamos las Normas Internacionales de Contabilidad NIC’S y en algunas ocasiones discutimos sobre lo que sustentan una u otra norma; sin embargo, los profesionales contadores públicos no hemos escrito ningún libro al respecto, sólo nos limitamos a repetir lo que leemos o simplemente a aplicar aquellas normas según las circunstancias de la profesión, pero no investigamos el porqué de tales normas; hemos dejado que profesionales de otros países nos impongan sus intereses, y por consiguiente nuestra profesión sea vista como un último peldaño; sin embargo, poco o nada hemos analizado el porqué de estas apreciaciones y expresiones, a consecuencia de grandes cambios. No será porque no nos damos un tiempo para escribir y analizar o porque no nos sentimos capaces de hacerlo o realizarlo. La contabilidad a través del tiem...

La palabra coaching tiene su origen en el término inglés to coach, que significa entrenar. En el entorno empresarial y personal se conoce como coaching al proceso interactivo y transparente, mediante el cual el coaching o entrenado o la persona o grupo implicado en dicho proceso, buscan el camino más eficaz para alcanzar los objetivos, usando sus propios recursos y fortalezas, siendo ello una herramienta de desarrollo de directivos que se lleva a cabo mediante un sistema de asesoramiento personal y profesional para el posterior impacto en la organización.

Siempre hemos creído que la Bolsa de Valores era exclusiva para especialistas en la materia; sin embargo, en los momentos actuales, se exige que los Directivos y Gerentes de las empresas tengan conocimiento de inversiones, tanto personales como empresariales, pues son ellos quienes manejan el destino de la empresa en los aspectos económicos, financieros y bursátiles. Muchos de nosotros observamos en los periódicos, números y cuadros, que difícilmente sabemos interpretar o que simplemente no entendemos. Desde hace 3 años, la Bolsa de Valores de Lima (BVL) viene creciendo imparablemente, lo cual ha incrementado el interés de muchas personas a participar en las negociaciones bursátiles, ya sea a través de fondos mutuos o de Sociedades Agentes de Bolsas (SAB). El constante crecimiento del IGBVL*, hace que muchos nos preguntemos si los precios de las acciones no se encuentran sobrev...

Las Micro y Pequeñas empresas-MYPES, a nivel internacional y nacional, están consideradas como una unidad económica. En nuestro país representan el 98% de la producción nacional; las Mypes pueden estar constituidas por una persona natural o jurídica, y tienen como finalidad el desarrollar actividades de extracción, transformación, producción y comercialización de bienes, así como la prestación de servicios. A nivel internacional, no existe un criterio uniforme, en lo que se refiere al número de trabajadores para clasificar a una unidad productiva como microempresa, agrupándolas en una sola categoría. Las MYPES son las principales protagonistas, para el surgimiento de la economía nacional. Es momento de dejar de lado la emisión de ordenamientos jurídicos que solo benefician a los que más tienen, olvidándose de crear aspectos legales para que los de bajos recursos pueda...

El avance Muchos investigadores están tratando de descifrar que controlaba el Inca por intermedio de los Quipucamayocs; por las indagaciones efectuadas y siendo la mayoría de los investigadores de éste tema, Contadores Públicos; pensamos que los Quipucamayocs controlaban todo tipo de información, desde la población, tierra, producción hasta los tributos; a través de los nudos, los que representaría información numérica (cifras); se piensa además, que entre un nudo y otro existen espacios, los cuales indicarían la denominación del detalle de la provincia, ejército, pueblo, tiempo, además de la producción; incluso los colores de los nudos contenían información sobre la naturaleza del objeto que era contado. E1 Inca tenía gran cantidad de información que debía de conocer y controlar; siendo el Quipucamayoc quien manejaba dicha información por medio de las cuentas cont...

Hoy se sabe que China es la nueva potencia mundial debido a su gran crecimiento económico cuya tasa promedio anual es del 9% desde 1978, convirtiéndose para nuestro país en un gran socio comercial, pues es el tercer destino de nuestras exportaciones, conformando de esta manera el 20% del total de nuestras exportaciones; sin embargo nosotros para China no alcanzamos el 1% en importaciones. Siendo China un gran mercado, ¿por qué razón no llegamos al 1% de sus importaciones? Una de las principales razones podría deberse a la falta de capital, de tecnología, de capacidad y calidad exportadora, entre otras razones. China es realmente un gigante que busca consolidar su crecimiento a nivel mundial; en cuanto a América Latina, China está dispuesta a invertir en países tales como: Argentina, Chile, Brasil y Perú, mediante tratados de libre comercio. En este artículo nos hemos propues...

New paradigms fruits of the constant changes, mechanistic insights to complex views are aspects that have enabled the evolution and development of the accounting profession, understood as a stage in which the task and function of a public accountant should be creative, innovative and strategic results for the growth of organizations through competitive management, and their task in the development of social responsibility. In today's society it is satisfied that the world is changing rapidly and today the market demands a process of transformation in all aspects is why in this article aims to highlight the importance and the need for a paradigm shift of the accounting profession, the latter being as innovative practitioner role so that it contributes to the effectiveness of socio-economic management.

This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educational and occupational opportunities, the sharp inequality the distribution of wealth, even high demographic dependency, and ethnic and gender dimensions that accompany them. From this analysis, we highlighted three factors as human capital, social and physical, while highlighting the role of social responsibility of the accounting profession.

In this article what you want to show the jurisdiction of the CPA and its social responsibility face to the social exclusion, which should trasmit the essence of their knowledge based on the story that is the past face to the future the future which is the virtual information and to talk about poverty to be submerged in these two comparisons, not to shirk their responsibility as it shall from many year ago and we must move to the story that reflects how we have been overcoming hurdles today.

The maquila and maquiladora must be addressed as a problem that professionals must understand and participate extensively to help the poor rise above that level, because firms under this system are systematically appropriating emerging countries, justified that do not have education, health, no job, considering the pittance they give us is more than enough for all of us. It is necessary for Peruvian professionals look to our country as powerful it is, who failed so far to open their eyes and recognize the wealth they have, here is to remember the words of Don Antonio Raimondi “Peru is a beggar sitting on a bench of gold today is just like waking up and being discovered, entrepreneurs are betting that we should not awaken, we must not let them because then Peruvian brother, understand that the wealthy businessman takes advantage of our ignorance and our poverty to be useful fools do not...