Vol. 6 No. 11 (2011)

View Vol. 6 No. 11 (2011)

Current Affairs on Accounting / Banking and Finance / Professional Development / Administration / Foreign Trade / Reviews

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Published: 2011-06-01

Editorial

Editorial

Oscar Díaz Becerra

3-4
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Current Affairs on Accounting

Exploratory analysis of the effectiveness of guarantee derivative instruments from IFRS

Fernando Bravo Herrera, Ariel Márquez Sepúlveda, Cristian Pinto Gutiérrez

5-20
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Banking and Finance

An empirical approach to the credit risk assessment of a microfinance institution in Peru

Juan Lara Rubio, Manuel Pedro Rodríguez Bolívar, Salvador Rayo Cantón

21-30
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Deciding the economic value added: an alternative model

Cecilia Gallegos Muñoz, Alex Medina Giacomozzi

31-48
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Professional Development

The humanistic approach in the Public Accountant Education

José Carlos Dextre Flores

49-55
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Administration

Ethical leadership and regulation in the business scene

José Luis Álvarez Arce, Reyes Calderón Cuadrado, Isabel Rodríguez Tejedo

56-66
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Differential identification of aims and results of formation plans: an application to the Spanish aquaculture

María Monserrat Cruz González, Francisco Javier Sánchez Sellero

67-76
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The phenomenon of the Spanish local public utilities: an analysis of their evolution and governance

Emilio Martín Vallespín

77-98
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Foreign Trade

Reflections on the drawback and its exports effects

Franklin Duarte Cueva

99-112
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Reviews

Business making decisions

Enrique Benjamín Franklin Fincowsky

113-120
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