The present paper analyzes the characteristics and functions that the new Criminal Procedure Code assigns to the procedural subjects in Peru. The procedural subjects that the new Code of Criminal Procedure recognizes are mainly the following: the jurisdictional body, the Public Ministry and the accused and his sponsor lawyer. It is necessary to mention that this new code strengthens the role of the victim and the civil actor. In this sense, the first place, the author develops the powers of the court, specifically, the judges. In general, these are responsible for issuing the ruling to resolve a conflict by imparting impartial justice. Some of the organs with jurisdictional competence are the Criminal Chamber of the Supreme Court, the Criminal Chambers of the Superior Courts, the Criminal Courts, the Courts of the Preparatory Investigation and the Courts of Law. One of the contributions ...

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 ...

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 ...