<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="/themes/root/assets/xsl/rss.xsl"?>
<rss version="2.0" xmlns:opensearch="http://a9.com/-/spec/opensearch/1.1/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:slash="http://purl.org/rss/1.0/modules/slash/">
  <channel>
    <title>Resultados para Revista de Investigación Valor Contable</title>
    <description>Mostrando 1 - 50 Resultados de 82</description>
    <generator>Laminas_Feed_Writer 2 (https://getlaminas.org)</generator>
    <link>https://discovery.upeu.edu.pe/Search/Results?sort=last_indexed+desc&amp;limit=50&amp;lookfor=Revista+de+Investigaci%C3%B3n+Valor+Contable&amp;type=AllFields&amp;lng=es</link>
    <opensearch:totalResults>82</opensearch:totalResults>
    <opensearch:startIndex>0</opensearch:startIndex>
    <opensearch:itemsPerPage>50</opensearch:itemsPerPage>
    <opensearch:Query role="request" searchTerms="Revista%20de%20Investigaci%C3%B3n%20Valor%20Contable" startIndex="0"/>
    <atom:link rel="first" type="application/rss+xml" title="Ir a la Primera Página" href="https://discovery.upeu.edu.pe/Search/Results?sort=last_indexed+desc&amp;limit=50&amp;view=rss&amp;lookfor=Revista+de+Investigaci%C3%B3n+Valor+Contable&amp;type=AllFields&amp;lng=es"/>
    <atom:link rel="next" type="application/rss+xml" title="Ir a la Siguiente Página" href="https://discovery.upeu.edu.pe/Search/Results?sort=last_indexed+desc&amp;limit=50&amp;view=rss&amp;lookfor=Revista+de+Investigaci%C3%B3n+Valor+Contable&amp;type=AllFields&amp;lng=es&amp;page=2"/>
    <atom:link rel="last" type="application/rss+xml" title="Ir a la Ultima Página" href="https://discovery.upeu.edu.pe/Search/Results?sort=last_indexed+desc&amp;limit=50&amp;view=rss&amp;lookfor=Revista+de+Investigaci%C3%B3n+Valor+Contable&amp;type=AllFields&amp;lng=es&amp;page=2"/>
    <atom:link rel="self" type="application/rss+xml" href="https://discovery.upeu.edu.pe/Search/Results?sort=last_indexed+desc&amp;limit=50&amp;view=rss&amp;lookfor=Revista+de+Investigaci%C3%B3n+Valor+Contable&amp;type=AllFields&amp;lng=es"/>
    <item>
      <title>Herramienta de gestión empresarial</title>
      <pubDate>Sat, 01 Jan 2005 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/24049</link>
      <guid>https://discovery.upeu.edu.pe/Record/24049</guid>
      <dc:format>Libro</dc:format>
      <dc:date>2005</dc:date>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Análisis de criterios de detección del incremento patrimonial no justificado de las personas naturales en el Perú</title>
      <pubDate>Mon, 01 Jan 2024 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1085</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1085</guid>
      <author>Mamani Monrroy, Karen Yosio</author>
      <dc:format>Artículo</dc:format>
      <dc:date>2024</dc:date>
      <dc:creator>Mamani Monrroy, Karen Yosio</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura</title>
      <pubDate>Sun, 01 Jan 2023 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1610</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1610</guid>
      <author>Mario Aaron Clemente Caso Risco</author>
      <dc:format>Artículo</dc:format>
      <dc:date>2023</dc:date>
      <dc:creator>Mario Aaron Clemente Caso Risco</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Variación de la liquidez durante la pandemia por COVID-19 en empresas de Iberoamérica: Una revisión de la literatura</title>
      <pubDate>Sun, 01 Jan 2023 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1612</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F1612</guid>
      <author>Carrera Villarreal, Johana Consuelo</author>
      <dc:format>Artículo</dc:format>
      <dc:date>2023</dc:date>
      <dc:creator>Carrera Villarreal, Johana Consuelo</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Evasión tributaria de la economía subterránea: causas, consecuen-cias, formalización desde la perspectiva del trabajo decente y parti-cipación en el PIB del Perú. Lima, 2015</title>
      <pubDate>Thu, 01 Jan 2015 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F224</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:cris.upeu.edu.pe:20.500.15037%2F224</guid>
      <author>Bejarano Auqui, Jesus Fernando</author>
      <dc:format>Artículo</dc:format>
      <dc:date>2015</dc:date>
      <dc:creator>Bejarano Auqui, Jesus Fernando</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>NIC 1: Presentación de estados  financieros</title>
      <pubDate>Thu, 01 Jan 2015 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:ojs.pkp.sfu.ca:article%2F853</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:ojs.pkp.sfu.ca:article%2F853</guid>
      <author>Fernández Pomalaza, Wendy</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2015</dc:date>
      <dc:creator>Fernández Pomalaza, Wendy</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Operational risk as a predictor of administrative management in Adventist educational institutions in Peru, 2021</title>
      <pubDate>Sat, 01 Jan 2022 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:riva.upeu.edu.pe:article%2F1876</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:riva.upeu.edu.pe:article%2F1876</guid>
      <author>Horna Santillán, Milton Daniel</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2022</dc:date>
      <dc:creator>Horna Santillán, Milton Daniel</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Competencies in accounting processes, internal control and general knowledge in accountants  of religious entities in Inter-American countries</title>
      <pubDate>Sun, 01 Jan 2023 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:riva.upeu.edu.pe:article%2F2050</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:riva.upeu.edu.pe:article%2F2050</guid>
      <author>Flores Laguna, Omar Arodi</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2023</dc:date>
      <dc:creator>Flores Laguna, Omar Arodi</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Liquidity and proftability. A conceptual review and his dimensions</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1229</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1229</guid>
      <author>Gutiérrez Janampa, Joel Anderson</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Gutiérrez Janampa, Joel Anderson</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Vocational training and the intellectual capital like intangible assets</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1230</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1230</guid>
      <author>Chávez Ruiz, Johana Mercedes</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Chávez Ruiz, Johana Mercedes</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Origin, definition and models of the managerial failure: a theoretical review</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1231</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1231</guid>
      <author>Depaz Durand, Cinthya Dennisse</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Depaz Durand, Cinthya Dennisse</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1232</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1232</guid>
      <author>Gonzales Pisco, Esmina</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Gonzales Pisco, Esmina</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>El Internal control: An analytical study of the accounting processes in the application center Products Unión de la Universidad Peruana Unión</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1233</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1233</guid>
      <author>Vásquez Campos, Salomón Áxel</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Vásquez Campos, Salomón Áxel</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1234</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1234</guid>
      <author>Díaz Estela, Wiliam Luis</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Díaz Estela, Wiliam Luis</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1235</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1235</guid>
      <author>Contreras Unchupaico, Ronald Roy</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Contreras Unchupaico, Ronald Roy</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Abstract </title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1236</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1236</guid>
      <author>Alvarez Manrique, Víctor</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Alvarez Manrique, Víctor</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Factors of the capital structure that determine the optimal level of indebtedness in companies of the cement industry that are listed on the Lima Stock Exchange, during the period 2007-2016, Lima, Peru Ángel José Gra</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1237</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1237</guid>
      <author>Granados Vallejos, Ángel José</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Granados Vallejos, Ángel José</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Relationship between business financing and profitability in companies in the industrial sector listed on the Lima stock exchange, 2010-2014 period</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1238</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1238</guid>
      <author>Montenegro Solís, Rullery</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Montenegro Solís, Rullery</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1239</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1239</guid>
      <author>Cruzado Velásquez, Edith</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Cruzado Velásquez, Edith</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1240</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1240</guid>
      <author>Flores Morales, Mitzy Katherine</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Flores Morales, Mitzy Katherine</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1241</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1241</guid>
      <author>Umasi Olarte, Betzabeth</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Umasi Olarte, Betzabeth</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1242</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1242</guid>
      <author>Gallegos Crisanto, Fabiola</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Gallegos Crisanto, Fabiola</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Relationship between working capital and profitability of industrial companies listed on the Lima Stock Exchange, 2010-2015</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1243</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1243</guid>
      <author>Tizón Humayasi, Pamela Teresa</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Tizón Humayasi, Pamela Teresa</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Abstract </title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1244</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1244</guid>
      <author>Alvarez Manrique, Víctor</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Alvarez Manrique, Víctor</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Costs and expenses, their relationship with financial results in a transport company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1245</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1245</guid>
      <author>Palomino Montesinos, Flora</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Palomino Montesinos, Flora</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Tax violation and utility: a correlational analysis in companies from the Gamarra emporium</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1246</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1246</guid>
      <author>Sihuacuyo Rodriguez, Jane Lucia</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Sihuacuyo Rodriguez, Jane Lucia</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1247</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1247</guid>
      <author>Díaz Estela, Wiliam Luis</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Díaz Estela, Wiliam Luis</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1248</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1248</guid>
      <author>Sacaca Quispe, Mayra Angela</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Sacaca Quispe, Mayra Angela</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1249</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1249</guid>
      <author>Paredes Cárdenas, Samuel Yair</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Paredes Cárdenas, Samuel Yair</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Financial knowledge and financial capabilities in employees of an organization in Northeast Colombia</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1250</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1250</guid>
      <author>Saldarriaga Restrepo, César Augusto</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Saldarriaga Restrepo, César Augusto</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Withholdings and liquidity, in a transport company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1251</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1251</guid>
      <author>Celis Vargas, Cynthia Pilar</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Celis Vargas, Cynthia Pilar</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Editorial</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1252</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1252</guid>
      <author>Vallejos Atalaya, Maria</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Vallejos Atalaya, Maria</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Leverage and profitability: case study in a Peruvian textile company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1253</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1253</guid>
      <author>Apaza Zuta, Eithne Sheila</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Apaza Zuta, Eithne Sheila</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Cost and productivity management, at Avícola PRODMIL S.A.C.</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1254</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1254</guid>
      <author>Llallacachi Catasi, Omar Henry</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Llallacachi Catasi, Omar Henry</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Credit and delinquency risk, in the Qorilazo credit and savings cooperative</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1255</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1255</guid>
      <author>Alvarez Callahue, Wanda</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Alvarez Callahue, Wanda</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Principle of non-confiscatoriness and income tax of 5th Category</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1256</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1256</guid>
      <author>Pinedo del Aguila, Victoria Esther</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Pinedo del Aguila, Victoria Esther</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Bank loan: opportunities vs risks</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1257</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1257</guid>
      <author>Flores Malaver, Fiorella Lizzet</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Flores Malaver, Fiorella Lizzet</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Cash conversion cycle: an essential tool for the financial evaluation of the company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1258</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1258</guid>
      <author>Morillo Rodriguez, Juan Bernardo</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Morillo Rodriguez, Juan Bernardo</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Working capital management as a financial strategy for business development</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1259</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1259</guid>
      <author>Arreiza Pusma, Elvira</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Arreiza Pusma, Elvira</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Abstract</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1260</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1260</guid>
      <author>Vallejos Atalaya, Maria</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Vallejos Atalaya, Maria</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Third Category Income Tax Eligibility Requirements and Restriction on Deduction of Expenses</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1390</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1390</guid>
      <author>Ramos Aguilar, Belen Mariagenesis</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Ramos Aguilar, Belen Mariagenesis</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Financial management and liquidity in the company Nosa Contractors Generales SRL</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1391</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1391</guid>
      <author>Aranda Quispe, Lucio Isai</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Aranda Quispe, Lucio Isai</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Financial leasing and profitability in the company OR Maquinarias S.A.C.</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1393</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1393</guid>
      <author>Santos Gonzáles, Carla Greta</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Santos Gonzáles, Carla Greta</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Defaulting: motivating factors for financial managers, in the context of COVID-19</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1395</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1395</guid>
      <author>Espinoza Sánchez , Sara</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Espinoza Sánchez , Sara</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Profitability as a tool for decision making: empirical analysis in an industrial company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1396</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1396</guid>
      <author>Aguirre Sajami, Claudia Raquel</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Aguirre Sajami, Claudia Raquel</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company</title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1397</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1397</guid>
      <author>Ramirez Huamán, Samira Yaliz</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Ramirez Huamán, Samira Yaliz</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Sustainable financial strategies applied to business risk situations: a literature review </title>
      <pubDate>Wed, 01 Jan 2020 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1398</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1398</guid>
      <author>Roca Espinoza, Adan Marcelo</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Roca Espinoza, Adan Marcelo</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Relación del apalancamiento y rentabilidad: Caso empresas industriales</title>
      <pubDate>Fri, 01 Jan 2021 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1599</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1599</guid>
      <author>López Cornejo, Bryan Steffano</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2021</dc:date>
      <dc:creator>López Cornejo, Bryan Steffano</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>El régimen tributario minero y la recaudación tributaria: un análisis del sector minero en el marco de la crisis económica</title>
      <pubDate>Fri, 01 Jan 2021 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1600</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1600</guid>
      <author>Aguilar Gonzales, Veroniza Jubitza</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2021</dc:date>
      <dc:creator>Aguilar Gonzales, Veroniza Jubitza</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
    <item>
      <title>Análisis de la liquidez y solvencia: su repercusión sobre la Gestión Financiera, caso Compañía Minera La Poderosa y Subsidiaria</title>
      <pubDate>Fri, 01 Jan 2021 05:53:24 -0500</pubDate>
      <link>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1601</link>
      <guid>https://discovery.upeu.edu.pe/Record/oai:rivc.upeu.edu.pe:article%2F1601</guid>
      <author>Coaquira Jahuira, Karen</author>
      <dc:format>Artículo de revista</dc:format>
      <dc:date>2021</dc:date>
      <dc:creator>Coaquira Jahuira, Karen</dc:creator>
      <slash:comments>0</slash:comments>
    </item>
  </channel>
</rss>
