Vol. 2 (2024): Debe-Haber

					View Vol. 2 (2024): Debe-Haber
Published: 2024-01-01

Editorial

  • To charge or not to charge for publication? to pay or not to pay for review?

    Alixon David Reyes Rodríguez
    28
    DOI: https://doi.org/10.62939/debehaber202428

Artículos

  • Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment

    Miluska Odely Rodríguez Saavedra
    26
    DOI: https://doi.org/10.62939/debehaber202426
  • Impact of specific responsibilities on ethical principles, Big Four of Metropolitan Lima, 2022

    Rodrigo Gianfranco Vicharra Castilla, Dennis Paul Pérez Grijalva, Aracely Quintero Carbajal, Oscar Joel Torres Arrunategui, Carmen del Rosario Villavicencio Laca
    22
    DOI: https://doi.org/10.62939/debehaber202422
  • Production Costs of Chenopodium quinoa in Andean Communities

    Yoni Sivincha Domínguez, Pío Augusto Champi Huanca, Sinforiano Martinez-Huisa , Rafael Romero-Carazas
    24
    DOI: https://doi.org/10.62939/debehaber202424
  • Forensic auditing and corruption prevention in ESSALUD, Lima 2022

    Edgar Gloria-Robles, Ana Avalos-Sánchez, Lesly Quiquia-Herrera, Edwin Sarmiento-Gutierrez, Jenny Gutiérrez-Flores
    19
    DOI: https://doi.org/10.62939/debehaber202419
  • Impact of Fair Compensation on the Employee's Quality of Life

    Naomy Janet Landero Cruz, Karely Itzel Valenzuela Pérez, Jo´se Alberto Sánchez López
    11
    DOI: https://doi.org/10.62939/debehaber202411
  • System of electronic books and compliance with tax obligations in construction companies in the Puno Region

    David Hugo Bernedo-Moreira, Ana Sofia Villanueva-Salas, Rafael Romero-Carazas
    27
    DOI: https://doi.org/10.62939/debehaber202427
  • Financial statements under IFRS 9 and its effect on the cocoa sector

    Valeria Valqui-Vega, Aylen Chujutalli-Flores, Shirley Silva-Miguel, Jenny Gutiérrez-Flores
    23
    DOI: https://doi.org/10.62939/debehaber202423
  • Collection strategies and the level of delinquency in a private educational institution in the Puno Region, 2021

    Catherine Luna Mansilla, Ivana Susi Gómez Sucasaca, Luz Minalda Mamani Rivera
    25
    DOI: https://doi.org/10.62939/debehaber202425
  • Impuesto selectivo al consumo y su impacto en decisiones empresariales en fabricantes de bebidas alcohólicas, Perú

    Carlos Alonso Huancachoque Martínez , Marcelo Sebastian Martínez Gonzalez , Jeremy Rafael Rafael Aparco , Anthony Ronaldo Rosas Ramírez , Carmen del Rosario Villavicencio Laca
    21
    DOI: https://doi.org/10.62939/debehaber202421
  • AFECTACION AL PRINCIPIO DE NO CONFISCATORIEDAD: ANALISIS DE LA PARTICIPACION EN EL INCREMENTO DEL VALOR DEL SUELO

    HIGOR LINCH PORTILLO PORTILLO, Jajaira Flor Luna Zapana
    18
    DOI: https://doi.org/10.62939/debehaber202418