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https://purl.org/pe-repo/ocde/ford#5.02.04
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https://purl.org/pe-repo/ocde/ford#5.03.01
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1
artículo
Practical guide for M&A transactions: the pre-SPA process documents and their most relevant sections
Publicado 2023
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The purpose of this article is to enable the reader to understand the key steps prior to the Share Purchase Agreement (SPA) from a target company (seller) to the interested company (buyer). The documents required for this potential transfer have essential characteristics that must be respected throughout the procedure. The author establishes a breaking point in the non-binding and binding nature of the documents, as well as makes special mention of the faculties and obligations of the parties during the negotiations.
2
artículo
The acquisition of shares is a complex process that challenges the negotiation capacity of the parties. It is natural that both the buyer and the seller look for tools that help them to reduce, if not eliminate, any type of risk to their interests, thus, from Civil and Commercial Law we find procedures, clauses, covenants, guarantees and among other conditions that if used properly could ensure the acquisition of a good business.Focusing on the diversity of situations under which a purchase and sale can be carried out, the author analyzes the strengths and weaknesses of the adjustment tools that are useful to successfully face the world of transactions.
3
artículo
Publicado 2023
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The purpose of this article is to provide the reader with an understanding of how the transfer of shares in companies, especially in corporations, takes place once the original owner has passed away, i.e., the transfer of shares in the inheritance regime; as well as the different problems and risks that may arise due to the lack of regulation in commercial matters on this specific figure.For the analysis, reference is made to the different stages of the transfer and to other regulations that complement the legal solutions to these cases. Thus, the Civil Code and the different resolutions on registry area are analyzed, with the purpose of knowing the moment in which the heirs can effectively call themselves owners of the shares that correspond to them; this process goes through knowing the heirs of the estate of the deceased and subse...
4
artículo
Publicado 2018
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The purpose of this report is to analyze the exchange and extra-exchange actions, which derive from a security, this is done with the purpose of knowing what types of shares the holder can exercise in case of default. Any security title that contains the exchange relationship may go through the Single Execution Process, if it does not possess it, it will go through another judicial route. In other words, the holder will never lose the power to claim the primitive obligation, but it will depend on which way he should go, since our legislation favors the legitimate creditor of any abuse of right.
5
artículo
Publicado 2018
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The purpose of this report is to analyze the exchange and extra-exchange actions, which derive from a security, this is done with the purpose of knowing what types of shares the holder can exercise in case of default. Any security title that contains the exchange relationship may go through the Single Execution Process, if it does not possess it, it will go through another judicial route. In other words, the holder will never lose the power to claim the primitive obligation, but it will depend on which way he should go, since our legislation favors the legitimate creditor of any abuse of right.
6
artículo
Publicado 2022
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Shared service centers are a business model that makes operations more efficient, locating geographically in strategic places. Understand the global vision of an organization regarding the risks in the transition of a shared service center, know the way in which the implementation of the risk management process has been developed in accordance with international standards and analyze the way in which it is integrates strategic management to risk management processes, are the objectives of this work. For this, the perspective of the CoE collaborators was collected through a survey. The results reveal that the concept of risks and their management are widely known in the organization and there is a control environment that allows mitigating most of the risks that arise, since the organization is aligned with the guidelines issued by the COSO and ISO-31000 by adapting its own framework and ...
7
artículo
Faculty Perception of a Multidisciplinary Experience: Art and Science in an Education Degree Program
Publicado 2019
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This article presents an experience carried out by the faculty of the third year of the Infant Education degree at the Ramon Llull University in Barcelona (Spain). A proposal for multidisciplinary intervention that joins two modules: one for arts (musical, corporal, visual, and plastic education) and another for sciences (mathematics, and experimental and social sciences). The intervention stems from a generating idea—the book “Alice in Wonderland”—which allows for connections between the contents of the modules, involves co-teaching, multidisciplinary work, and shared evaluation experiences. The aim of the study is to get to know the perception of the participating faculty about the changes in the didactic components involved in the experience. For data collection, semi-structured interviews were carried out at three moments of the process and a discussion group at the end. The ...
8
artículo
Faculty Perception of a Multidisciplinary Experience: Art and Science in an Education Degree Program
Publicado 2019
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This article presents an experience carried out by the faculty of the third year of the Infant Education degree at the Ramon Llull University in Barcelona (Spain). A proposal for multidisciplinary intervention that joins two modules: one for arts (musical, corporal, visual, and plastic education) and another for sciences (mathematics, and experimental and social sciences). The intervention stems from a generating idea—the book “Alice in Wonderland”—which allows for connections between the contents of the modules, involves co-teaching, multidisciplinary work, and shared evaluation experiences. The aim of the study is to get to know the perception of the participating faculty about the changes in the didactic components involved in the experience. For data collection, semi-structured interviews were carried out at three moments of the process and a discussion group at the end. The ...
9
artículo
Faculty Perception of a Multidisciplinary Experience: Art and Science in an Education Degree Program
Publicado 2019
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This article presents an experience carried out by the faculty of the third year of the Infant Education degree at the Ramon Llull University in Barcelona (Spain). A proposal for multidisciplinary intervention that joins two modules: one for arts (musical, corporal, visual, and plastic education) and another for sciences (mathematics, and experimental and social sciences). The intervention stems from a generating idea—the book “Alice in Wonderland”—which allows for connections between the contents of the modules, involves co-teaching, multidisciplinary work, and shared evaluation experiences. The aim of the study is to get to know the perception of the participating faculty about the changes in the didactic components involved in the experience. For data collection, semi-structured interviews were carried out at three moments of the process and a discussion group at the end. The ...
10
artículo
Publicado 2025
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The report addresses the management of parallel processes and synchronization in concurrent systems, highlighting common problems in accessing shared resources that affect efficiency and stability. It also highlights the need to optimize the management of large volumes of data and improve academic cooperation to develop advanced solutions.The objective of the study is to identify and analyze synchronization strategies that optimize parallel processes, evaluating their effectiveness in different scenarios and offering recommendations based on recent literature. A systematic review was conducted using the PRISMA methodology, selecting relevant articles published in the last five years and formulating key questions to guide the analysis. The results highlight that non-blocking strategies are more effective for managing shared resources, and techniques such as the use of mutex and actor mode...
11
artículo
Publicado 2010
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Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...
12
artículo
Publicado 2010
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Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...
13
documento de trabajo
Publicado 2020
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This paper aims to discuss which basic implications firms need to be aware of if they decide to include equity shares as a part of salary payments in order for them to tackle financial risks due to the COVID-19 crisis, benefiting with better liquidity. We discuss this alternative from the strand of potential financial benefits, but also include a power perspective, emphasizing how firms could share with employees their decision-making processes as well as a part of their position of traditional hegemony. We concluded that firms’ decision regarding this financial alternative fits into a short-term benefit and at the same time threats a long run position of power.
14
artículo
This research is based on a framework of educational innovation by making use of Facebook as a pedagogical tool in teaching of Logical thinking course with the aim of moving the teaching practice in new learning environments, increase the interest, high motivation students and results in the assessment of learning. The sample was 80 students ( considered as users) of A and B sections of the Professional School of Accounting during the academic semester 2015- 11. In the frrst instance starts the development of the subject using standard strategies during the first unit; then, in units 2 and 3, use the social network Facebook asan educational tool. Through this space could create among members, open communication channels, sharing information in a dynamic and effective way to strengthen practices related to learning; class guides whose presentations were associated with the use of web 2.0 ...
15
artículo
Publicado 2024
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La evolución de la formación de comunicadores en América Latina, influenciada por modelos curriculares cambiantes, plantea cuestionamientos sobre la relevancia de la innovación social. Este artículo aborda estas inquietudes a través de la presentación de la experiencia del Seminario de Comunicación y Procesos de Innovación en la Licenciatura de Comunicación Social de la Universidad Nacional de Córdoba, desarrollado de 2021 a 2023. Se presentan los resultados preliminares de un estudio exploratorio cualitativo que ha tomado en cuenta las tres cohortes del seminario para analizar las estrategias pedagógico-didácticas implementadas. En conclusión, el seminario enfoca la enseñanza de la innovación desde tres dimensiones (marcos teóricos, relación con estudios de comunicación y praxis docente), fomentando una formación integral y crítica, con el propósito de abrir nuev...
16
artículo
Publicado 2019
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This brief document shows in a simple and direct way the estimation of the market shares that mobile operators will have in the long term, understanding as a long term that situation in which the market shares oscillate in very small variations. To achieve this goal, the so-called Markov Chains are used, where the Transition Matrices are formed through the states of migration between companies using the Mobile Number Portability (PNM) process. The conclusions of this paper indicate that in the long term Telefónica del Perú will have the largest market share (36.4 %), followed by América Móvil, (35 %); and finally Entel (17.4 %) and Viettel (11.2 %).
17
artículo
Publicado 2019
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This brief document shows in a simple and direct way the estimation of the market shares that mobile operators will have in the long term, understanding as a long term that situation in which the market shares oscillate in very small variations. To achieve this goal, the so-called Markov Chains are used, where the Transition Matrices are formed through the states of migration between companies using the Mobile Number Portability (PNM) process. The conclusions of this paper indicate that in the long term Telefónica del Perú will have the largest market share (36.4 %), followed by América Móvil, (35 %); and finally Entel (17.4 %) and Viettel (11.2 %).
18
artículo
Publicado 2012
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Corruption has been responsible for apply a negative lobbying against economic growth; these illegal acts compromise the budgets and governments, and its effects could them dip out in continuous social and economic imbalances. Corruption is not a local phenomenon, but over the time has been perfected for its globalization and in this process has been present the technology; reflected in computer media that facilitated the actions of those who are not interested in the public good, only in his personal interest. Corruption has been responsible for generating of lost for Peruvian government in an average of 14 billion dollars, almost 50% of exports, this figure is the best sign that corrupt acts are still present in society and are continuing to exploit weaknesses that present legal meshes for its penalization. In this context, the aim of this article is to explain the economic and social ...
19
artículo
Publicado 2012
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Corruption has been responsible for apply a negative lobbying against economic growth; these illegal acts compromise the budgets and governments, and its effects could them dip out in continuous social and economic imbalances. Corruption is not a local phenomenon, but over the time has been perfected for its globalization and in this process has been present the technology; reflected in computer media that facilitated the actions of those who are not interested in the public good, only in his personal interest. Corruption has been responsible for generating of lost for Peruvian government in an average of 14 billion dollars, almost 50% of exports, this figure is the best sign that corrupt acts are still present in society and are continuing to exploit weaknesses that present legal meshes for its penalization. In this context, the aim of this article is to explain the economic and social ...
20
artículo
This paper discusses the Hawkes process to modeling of the offering book, especially the ETF it iShare Ibovespa index fund. The study aimed to investigate the dynamics of the influences of the offers in relation to the past orders. We study too to the interaction of the order rates of the opposing sides of the Book. Another point addressed is the verification of the operating strategy that captures the dynamics studied. At the first moment, the univariate approach was performed and in the second moment the multivariate of the Hawkes process. The results show that in both cases the Hawkes process it fits well to the data. The fit model indicates that agents have similar behaviors when they act as buyers or sellers of assets. As for the strategy, it was not possible to establish spare gains from changes in bid rates. However, these results are due to the it bid-ask spread more that the pre...
