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1
informe técnico
Las Pymes constituyen el grupo mayoritario de empresas y son la principal fuente de creación de empleos de un país, y como dicen Andriani, Biasca y Rodríguez (2003), uno de los elementos estratégicos a tener en cuenta para el desarrollo del país es la supervivencia, crecimiento y competitividad de este sector. Según datos del Ministerio de la Producción del Perú (2014), el sector Pyme muestra un alto grado de mortalidad, estimándose que un 36% desaparece dentro de los 4 ó 5 años siguientes a su fundación, por lo que es considerado un sector de alto riesgo, siendo uno de los principales síntomas las altas tasas de interés que el sector financiero le aplica para los préstamos y que llegan a triplicar el promedio del mercado, haciendo aún más complicado su desarrollo. En este contexto, el objetivo de la presente investigación es conocer si los principios de la gerencia ori...
2
artículo
Reference intervals (RI) of physiological parameters related to the acid-base equilibrium state were estimated from blood samples of 76 healthy mules at high altitude. The animals were at rest and subjected to the same diet. The data obtained were compared with those reported by various authors, finding closeness between the estimated RIs and those of the cited authors. It was concluded that the RI of mules and horses do not present great differences.
3
artículo
Reference intervals (RI) of physiological parameters related to the acid-base equilibrium state were estimated from blood samples of 76 healthy mules at high altitude. The animals were at rest and subjected to the same diet. The data obtained were compared with those reported by various authors, finding closeness between the estimated RIs and those of the cited authors. It was concluded that the RI of mules and horses do not present great differences.
4
artículo
Publicado 2020
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In the context of the sociocultural approach, the authors studied the problem of the development of the students’ conceptual mental structures in the process of geometry teaching. An educational activity for the development of a generalized ability to solve geometry construction problems in electronic educational environment served as a development means. The objective of the research is to introduce a characteristic of the technology for the formation of the students’ generalized ability to solve geometry construction problems in electronic educational environment focusing on the development of conceptual mental structures. The key factor is the transition from the content-based mathematics teaching to instrument and value-based one, which corresponds to the transformation of the content sphere of mathematical knowledge into procedural and contextual. Construction problems introduce...
5
artículo
Publicado 2019
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Edge detection is a digital image processing tool. It determines points in a digital image where light intensity suddenly changes. This process applies to a digital image which assumes some degree of uncertainty in the location and intensity of the pixel in the real image. In this work, we propose an edge detection model which consists in capturing this uncertainty in terms of interval images. Then we apply interval-valued fuzzy morphology to calculate the interval-valued erosion and dilation. Finally, we compute the convex combinations of the upper and lower bounds of the interval-valued erosion and dilation image, to obtain a morphological erosion and dilation respectively, and thus an edge image.
6
artículo
Publicado 2019
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Edge detection is a digital image processing tool. It determines points in a digital image where light intensity suddenly changes. This process applies to a digital image which assumes some degree of uncertainty in the location and intensity of the pixel in the real image. In this work, we propose an edge detection model which consists in capturing this uncertainty in terms of interval images. Then we apply interval-valued fuzzy morphology to calculate the interval-valued erosion and dilation. Finally, we compute the convex combinations of the upper and lower bounds of the interval-valued erosion and dilation image, to obtain a morphological erosion and dilation respectively, and thus an edge image.
7
artículo
Publicado 2014
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This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines ...
8
artículo
Publicado 2025
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The Strategic Research Plan (PEI) is an essential tool, which defines roles and sets of actions that any Academic Institution must carry out. One of the priorities for academic organizations and especially for universities, is the formation of human capital. That training must develop the research and innovation capabilities of its graduates, to create, generate ventures, transfer and apply new knowledge. Various techniques can be used to prepare the PEI; however, Quality Function Deployment (QFD) includes the voice of the customer and is very effective for developing a PEI. With the use of the QFD it was obtained: the lines of investigation, the processes of planning, design, monitoring and control based on the requirements of CONCYTEC (the voice of the client). Finally, a PEI aligned with the CONCYTEC requirements is justified, thus increasing the possibilities of being able to obtain ...
9
artículo
Linkages Between Value Based Performance Measurements and Risk Return Trade Off: Theory and Evidence
Publicado 2011
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In this study we attempt to investigate the linkages between value-based performance measurements and risk-return trade off in a way to explain cross sectional asset returns. On the side of value based performance measurements three groups of variables are used as a sorting factor: traditional measures which consist of accounting based and market based; recently popularized measures such as Economic Value Added and Market Value Added and theoretically sound measures such as foreign investor allocation and firm systematic risk indicators. The goals of the study are (i) to show how value based measurements techniques relate to risk return trade off and (ii) how these measures affect the cross sectional asset returns in manufacturing industry. Empirical results indicate that foreign investor allocation as a sorting factor produces much more meaningful risk return positive linear relation fo...
10
artículo
Publicado 2020
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The purpose of this research was to analyze and explain the organization's ethical values based on ethical business models and legal requirements to present a model to the Kerman Tax Administration (Iran). The present investigation is descriptive and exploratory, and of a combined type (quantitative, qualitative). Therefore, the orientation of this research was first to determine and identify the components of the organization's ethical values, in addition to reviewing the literature and the research background. The exploratory qualitative sampling method and the sample size due to access limitations are considered for this stage 11 people. This group includes managers and employees of the Kerman Tax Administration. According to statistics, there are 727 managers and employees of the Kerman Tax Administration. Because the type of research requires information from specific individu...
11
artículo
Publicado 2020
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The purpose of this research was to analyze and explain the organization's ethical values based on ethical business models and legal requirements to present a model to the Kerman Tax Administration (Iran). The present investigation is descriptive and exploratory, and of a combined type (quantitative, qualitative). Therefore, the orientation of this research was first to determine and identify the components of the organization's ethical values, in addition to reviewing the literature and the research background. The exploratory qualitative sampling method and the sample size due to access limitations are considered for this stage 11 people. This group includes managers and employees of the Kerman Tax Administration. According to statistics, there are 727 managers and employees of the Kerman Tax Administration. Because the type of research requires information from specific individu...
12
artículo
Publicado 2020
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Today, it is necessary to learn to manage and administer organizations based on values, which is also influenced by the culture and atmosphere of the organization. No comprehensive research has been done on organizational culture and personnel values. Therefore, the purpose of this study is to provide a theoretical framework based on the components of organizational culture and personnel values in Bandar Imam Petrochemical. This research is applied in terms of purpose and descriptive-exploratory in terms of data collection method and with the help of a questionnaire. The statistical population of this study includes all employees of Bandar-e-Imam Petrochemical with a total of 3622 people. The said value is variable between 425 and 850. Taking into account the probabilities related to the unusability of a number of completed questionnaires, a total of 620 questionnaires were randomly dist...
13
artículo
Publicado 2021
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Genetic improvement to obtain purple popcorn hybrids from native corn is in its initial phase. The development of hybrids not only gives you the possibility to complement valuable traits, but also, it is a means to take advantage of superior combinations that express heterosis. However, the first step is to evaluate a large number of lines. Therefore, this research seeks two objectives: (1) to analyze the mode of segregation of the value characters: expansion volume (VE), grain expansion (EG), black pericarp (PN) and grain yield (RG) and (2) select outstanding S1 lines for VE and PN. For this, 256 segregating lines were evaluated in three experiments, one in Huánuco at 1986 msnm and two in La Molina at 241 msnm. The tests were installed under the Simple Latice 16x16 design with two repetitions. It was determined that the continuous distribution mode with mostly additive alleles is the o...
14
tesis doctoral
Publicado 2018
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La presente tesis investiga los factores o variables del VBM que dan lugar a la generación de valor relacionándolos con las decisiones gerenciales teniendo como base el modelo de Alfred Rappaport (Rappaport, 1996), vale decir los aspectos fundamentales de la creación de valor que finalmente son traducidos en los flujos de caja futuros y la tasa de descuento. Como resultado de la investigación estos factores pueden denominarse Principios Generales del VBM y se identifican 11 principios básicos (PVs) y 7 condiciones para su implementación (IVs). En la tesis se concluye que los propietarios/administradores de las Pymes del sector comercio de Lima consideran importantes y muy importantes los principios y la implementación del VBM. habiéndose identificado que existen obstáculos para su implantación.
15
artículo
Publicado 2023
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Purpose: This study aims to identify informal institutions for bottom-of-the-pyramid (BoP) business models in the agricultural sector through the case study of banana growers’ cooperatives. Design/methodology/approach: A case study of six banana cooperatives from Colombia was conducted. The research followed a mixed design, using both qualitative and quantitative data and the application of structural equations. Findings: This study shows that social capital, networking and alliances are essential in BoP businesses. Originality/value: Authors defined a model of informal institutional factors for the generation of economic and social value in inclusive business, using the new institutional theory and the conceptual development of BoP in agri-business.
16
artículo
Publicado 2019
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The objective of the study is to demonstrate the influence of the model-based psychoeducational cerebral neocórtex as informational social-psychological system that improve the level of personality adjustment and interpersonal values in UNHEVAL university students.Methods: An experimental study, non-probability sampling with two groups of 25 students, were used inventory of personality fit and reliability of r = 0.96, the questionnaire test retest reliability interpersonal values vary between 0.71 and 0.86 Kuder-Richardson adapted to Peruvian scales. Statistical Mc Nemar test, significance level of 0.05 and contingency table 2 x 2 and 2 frequency inputs, designs before and after, were observed and no improvement, improvement achieved by the experimental and control groups.Results: Post-test, the improvement was achieved in the inventory adjustment in the areas of personality: emot...
17
artículo
Publicado 2025
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El servicio ecosistémico de polinización contribuye significativamente en la seguridad alimentaria y es proporcionado por animales, principalmente insectos, que vienen siendo afectados por variables climáticas y actividad antropogénica. Esto ha estimulado estudios de estimaciones del valor económico de dicho servicio en aras de obtener herramientas de sensibilización para la protección de los polinizadores. El objetivo de esta investigación fue estimar la contribución de los polinizadores en Perú en tres variables agrícolas de producción a escala nacional: el área polinizada, el volumen de producción como resultado de la polinización, y el valor económico de dicha producción; además de establecer un ranking de los cultivos más importantes en base al valor económico. Se utilizó la estadística agrícola peruana de 2023 (nivel nacional), y los valores de las variables ...
18
artículo
Publicado 2022
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The present work sought to determine the significant influence of the Inducers of Value Creation (ICV) in the Market Value of Own Capital (VMCP) of the agro-industrial companies that are part of the General Index of the Lima Stock Exchange (IGBVL): Alicorp, Casagrande and Pomalca, and propose a linear financial model that helps its executives to promote a culture of business management based on value creation. For this purpose, as we have worked previously (B. Díaz, 2020), the average quarterly value of the VMCP indicator (variable explained) was estimated and the accounting accounts of he Financial Statements of the period 2009-2018 were conventionally regrouped, estimating the values of the ICV (explanatory variable), then we applied the statistical process and the linear regression study (R2). The financial information showed for Alicorp and Pomalca a joint explanatory capacity of th...
19
tesis de grado
Publicado 2022
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Teoriza si los valores de igualdad de género podrían ser un indicador útil en el esfuerzo de la ciencia política por explicar la brecha de género en el conocimiento político. Primero desarrolla un marco teórico basado en el proceso de socialización política de género. Basado en datos a nivel de país de la Encuesta Mundial de Valores, examina la relación entre los valores de igualdad de género y el conocimiento político de los encuestados en la encuesta CSES. En general, ofrece una visión convincente del potencial y las limitaciones de la representación descriptiva para comprender las discrepancias entre hombres y mujeres en el conocimiento político.
20
artículo
Publicado 2015
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In today’s economic environment, companies have to compete not only against other companies, but also by creating new markets that meet the needs of consumers. This is within its external environment. In the domestic environment they have to change their internal operations for achieving efficiency and effectiveness, translated into the creation of value for consumers through products or services that meet their needs, it will create a protective barrier against competitors , workers will be rewarded for their efforts on behalf of the company, the company itself - by improving their processes based on the achievement of efficiency and cost reduction- will get a return that allows it to continue operations; and to owners, based on the profitability of the company , will gain economic benefits. Therefore it indicates that the company, to have sustainable profitability over time, must cre...
