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FOR PRODUCT QUALITY PERUVIAN

heard last night exposure of President Alan Garcia Perez on the possibility that all Peruvians can contribute in the development of the country with ideas and projects that allow to surface in both the social, educational, economic, finally across the multitude of problems that afflict macro and micro level.

use this space and in order to promote and disseminate quality products produced in Peru, we thought with a group of colleagues - why? In our capital and major cities there are these big corporations, stores and giant transnational corporations (mostly Chilean), which usually dispensed foreign products, not giving more space to products and quality services that are produced in our country.

Contrastábamos that the government would be ideal, tending to give more and better dissemination of what we produce, should be created, perhaps emulating the Jockey Plaza shopping center, one of equal or greater magnitude and quality called "PERU PLAZA" where each department with its provinces of our country had a large space to display as a window or counter, their best products originated, their best companies, amazing crafts, beautiful landscapes, exotic dances and music, great food, their mysterious customs and traditions, all made with high quality own, similar to what they show these huge business.

But, as a condition to be eligible to be part of this huge market opportunity, and making each one of the participants and thus can achieve greater productivity and as a reward for his persistence, each regional government would select based on a stringent rating to each of businesses, communities and organizations, which would win their chance to participate in a reasonable period and rotating, as long as they demonstrate the high quality of each of your products or services, their identification with the area in which it performs its activities and contribution to development that gives your organization the place of origin.

know that in every region, province or district have good elements that promise to achieve this great hall of Peruvians, which would have arenas and theaters that show every week throughout the year various cultural contributions of each town libraries would dispense the literary creations of every place, exhibition halls for paintings regional cinemas projected only Peruvian films and productions as well as its diverse landscapes, areas converge at specific locations where the riches of our country in the flora, fauna and minerals. It has a compound, which is abandoned, the place where was made the famous Feria del Hogar, huge premises to be used all year round.

believe that the Central Government can do, we thought we We can do this, do not expect other countries to develop at our expense, we are not conformists, opportunity and desire to do good things can be achieved in the future that our country is a great showcase and through this develop and get out of the third world.

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AVOID MAJOR DISGRACE IN SAN RAMON

is absolutely disgusting the attitude of certain authorities, because they use the misfortune to acts of "figuretismo." Gentlemen do not need to come with their trucks to visit the vicinity of the disaster, to take pictures and be interviewed by the press, which is to bring urgently needed food support, clothing, shelter tents, medicines and blankets for minimally mitigate the pain of the families who lost everything. We need machinery (loaders, bulldozers, caterpillars) and technical staff to clean the mud that has covered the houses in this place. It is commendable the work of Dr. Vladimir Huaroc executive, to tackle the disaster occurred, it has been tested in these matters (to twenty-four d {ies to have taken over the region), having run through the PNP, a helicopter for the study of the affected area.

Even the meeting of the Provincial of the Province of Chandigarh, has not provided the possible disaster that could occur if rains persist, They should also coordinate with the people of the devastated area and professional knowledge of the problem in San Ramon, as the case of Dr. Jarol Leveau Acosta, warning of further inclement weather, it is possible desembalsando Chimay Dam that due to the flooding of the creeks and tributaries, could lead to flooding of much of the urban area of \u200b\u200bthis city. Lords

Junin Block Congress, District Mayors, heads of Provías, Palcazú Pichis Project in Urban and Rural Work, erm, among others, now is the time to support staff and their idle machinery, thereby implement a descentralizaci'n and interdependent. Do not put on the pretext of the lack of fuel due to administrative problems or other limitations, knowing that the Law 26850 and the DS-PCM 083-2004, "Consolidated Text of the Law on State Procurement," he says in his article 22 .- Location of emergency - which is defined as emergency one in which the institution has to act immediately because of catastrophic events, in this case any public entity is exempt from the processing of administrative record and may order implementation of what is strictly necessary to remedy the event occurred and satisfy the need that has occurred, without complying with the formal requirements of this Law also the DS 084-2004-PCM, Regulation of the Law, Article 142 .- Emergency situation - says that the emergency situation is one in which the entity must act immediately because of events catastrophic, the Bank shall acquire directly or hire what is necessary to prevent and deal with disasters and to meet the needs supervening after which it shall convene the selection process as appropriate. So gentlemen "Authorities" are executives and support immediately at the opening of roads and access to the annexes in order to know the magnitude of the disaster and to assist with support and also solve the output of products that are precibles, and were known to be harvested, such as pineapple and panllevar.

hopefully not something that can be prevented NOW, a disaster of great magnitude. It is time that the head of Civil Defence of the Province, stop worrying about labor problems and act forming brigades arriving relief to areas not accessible media. It must be acted technical professionals to handle these problems and countless rescue victims who have not received even a little food and shelter in rural areas.

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REO BETWEEN A Guilty stubborn and

These dark days in our country, have meant a sort of revelation of moral poverty and ignorance of our people and the deluded, poignant and hypocritical stance of each political party, we believe that these findings are reading their bombastic and erroneous slogan's outdated, which enthralled the mass easily receiving and then trying to make the ineffable inadvertently search the wrong path and demonstrate the lack of LOVE FOR PERU. This situation merely reflects the Peruvians subjective mental fatigue and little desire to thoroughly analyze the reality of each candidate to the presidency and Congress, who by their ungrateful decision earned the nickname "poor voters." We see the logical conclusion and think even for a moment? ... Possibly think that now we can only elect as president of Peru to a stubborn or a REO suspected killers, but sadness.
Choosing a talkative person, a liar and dishonest, that during the first two years of his government refused to pay the foreign debt and funds subsidized food and made indiscriminate increases to state employees, which created a false image of being in the country, prompting that Peru was declared ineligible as a creditor to international organizations, was denied credit and began the terrible inflation. During his rule destroyed and disappeared two currencies, first devalued the Sun that while he had to invent the Inti, inflation continued and began to devalue this too and had to invent a currency that was called Nuevo Sol equivalent to one million of the old soles. Near the end of his government and desperate because there was no funds in the treasury, tried to nationalize the banking, insurance and finance companies. MUC created the dollar for imports, ie a cheaper dollar as the dollar bank which importers had access prior ministerial process, and human rights ???... killing him on the pediment ...?, prosecuted for many things ..... went to France for ten years for their crimes prescribed, as a whole did not face coward to justice ... and now we are having an affair with her "innocent." What can we expect now
Friends "collective suicide" with "group Humala?, Unstable countries want to imitate such as Venezuela, Ecuador and Bolivia?. It would be nice maybe a massive outflow of capital?, A marked increase in immigration from rural areas and provinces to the capital?. The fall in the stock market and real estate?. BCR will be reduced to change his position daily to keep the dollar stable?. It will be good rejection of the FTA with the U.S.?, Scare investment and let the majority of transnational companies leave the country by refusing to renegotiate contracts imposed by Humala?, appoint a Constituent Assembly for a New Constitution for a year salary of a hundred members of this equal to the congressmen? .
I think our luck is now going to depend on ourselves, the partnership that wants to change his pessimistic way of thinking ... we are more, mere spectators, with hard work and honesty, and I hope that whoever is elected, despite all, change for the better.

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oligarchy, autocracy, ... And what DEMOCRACY?

Tucked in my confusion, doubt and ignorance, going and coming in the current election process as Peruvian as vulgar and full of rants and catcalls, I try to find a way to get rid of so many words electioneering, reflect a moment and I find a thousand words unknown, I'm sure someone is crazy: "oligarchy "I seek my SOPENA that says oligarkhía Greek and eastern olígoi (few) and árkho (government), in other words means" little government "or rather the minority group of people, usually with great power and influence, which directs and controls a nation, then I hear on TV: "anarchy" and again my small dictionary gives me the answer, "an" (without) and "archy" (government), it means a government without a head, "autocracy" of the Greek autokráteia, and this car (same) and kratéo (I domain), which in clear terms is: the system of government in which a one person wields power ...., unlimited authority to a spate of strange words that I can not retain or copy it gives me such joy to have someone so small and wise in my hands, I feel powerful and decided to try his luck as a "demagogue more foolish," then begin; have if I get:
"... Today I will discuss the oligarchs, anarchists, autocrats and democrats that followed one by one in power; but I do not know who started all those years are marked by pseudo-Democrats, Sánchez Cerro, that of zoocracia and cannibalism, that thanks to the masses and stop the ladies wanted to impose authority, by Benavides, inclement harassment their opponents, who faced and reproach from catacombs Incahuasi no weapons other than a mimeograph, pamphlets and symbolic bombs, always wanting to surprise you with handouts to Social Security, for Prado, frivolous, bancócrata, last viceroy and fictional Democrat, by Joseph Luis Bustamante y Rivero, borrower the power to forget who was the schoolmaster or master, despite his legal acumen, for Odría, taciturn dictator manipulated by an oligarchy archaic and demented, protected by public works and the participation of workers, by Fernando Belaunde, who despite his personal purity, was elected by coercion and not by action in sharp intelligence with militarism, which talking about anti-imperialism was screaming in public and private obedient, who plunder the trade, if only to look political miroquesadino without Miroquesada; by Velasco, the sabbath black figure military, repetitive bloodless sacrifice of Peru, Morales Bermudez, Hamletian character, ubiquitous, irresolute, follower Catholic but Manichean heresy, punished to wipe his feet as he does with his hand, Alan García, ravishing ruddy mass with its endless chatter, continuity of economic and political disaster, Fujimori, who despite having stabilized the economy and terrorism have been eradicated, was shattered republican institutions under mob rule vote (abuse that is installed in government), and Toledo, an adventurer who feigned an apostle, a little mentirosillo, nepotistic shooting, he had to continue the economic recipe inherited irresponsible not to look , forgetful electioneering promises everlasting ... "
Almost, almost a political circus of celebrity characters ethereal talkativeness ad nauseum, but of very little or almost no consequence to democracy ... "demo" people, "democracy" power.

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INTEGRITY, ETHICAL VALUES AND RESPONDING

is proper to recall the values \u200b\u200bof which should draw in the bustle of every professional role in either the public or private. INTEGRITY is a quality person who holds strong moral principles and live in a framework of values, ethics is shaped by moral values \u200b\u200bthat allows the person to make decisions and behave in ways that you meet as a person corresponding
and professional means We will answer as professional duty to account to a higher authority and to the public for a mission or objective and accepted responsibility. Therefore not only be protective and encourage compliance of these values \u200b\u200band moral principles, discipline, honesty, diligence, and fairness at work to run, but we are obligated to give example of enforcement in the performance of our profession as it specifically mentions the Statement of Internal Control in paragraph 700-02 (4) "... public accountants are" responding "for the recording of operations involving resources and the development of financial statements of each entity .... "
For all acts, performance, and how to proceed we make in the professional job we can (if a misdemeanor), at a future time, lead to repentance, as in the following extract which warns us (sometimes) act wrong:
"They say that a master of construction, he had worked since he was young for a construction company, was about to retire. The owner asked him to postpone his retirement, he had a new house built. The teacher agreed frustrated, in fact no longer wanted to work. Built the house with poor quality and with a grudge against his boss for doing work. When he finished, his boss said, dear friend and partner in life, take the key to your home. This last house you built for you. It is a gift for all you've contributed.
always thinking that the work product of our effort will benefit us, we are still employed in public institutions or private companies.

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deception upon deception

I'm not against the carve-up of APRA government posts, or series of acts politicoides the President of the Republic, but it is totally unheard of in the Province of Huancayo want to "become the cholitos" or "dorarnos the pill." It is inconceivable that the City Council of Huancayo has "invented" VACANCY HONORABLE for the elected Mayor Fernando Barrios Ipenza (APRA) to leave the City and be appointed Executive Chairman of ESSALUD. But based on that law lords!?, How can it be that the bodies that defend the State and the population does not manifest?, Perhaps unaware that Article 194 ° of the Constitution says: "The mayors and council members are elected by direct suffrage for a term of four (4) years. May be reappointed. Its mandate is revocable and irrevocable, in accordance with law. " To say that it is revocable mandate means it can be overridden by explicit grounds referred to in the Municipalities Law (Law 27972), and referring to is "inalienable" means that mayors can not voluntarily abandon its mandate; options those that have no mention of something as ingenious as the vacancy and criminal honor. We can not accept
mockery of characters who gave them the confidence and then by lust for power, neglected and abandoned the people. Since the inception of this administration mayor, we are witnessing to be observers of a long show and "concession" as a service handles our Provincial Municipality of Huancayo, public services that were offered as any secondary service companies, not our "Insuperable" but the capital of the Republic.
Revenue Management, staff had included in the Table of Allocation of Staff of the Municipality, both permanent and contract, was broken up, having "concession" to SATH, a private foreign capital. We wonder what happened to the workers who were so long in that area? Mode for granting process (award or bid) was adjusted to legal?, Is currently legal in what?, Will benefit the City the percentage to be assigned?, finally are many questions that the former Mayor traveler will have to clarify.
were also franchised Baja Police Service (garbage collection), public cleaning service, the bus terminal, the pool and the hill resort of Freedom and our water company Sedam Huancayo.
Law No. 27972, "Organic Law of Municipalities", in Article 33 .- "Grant Award" and Art 65 º .- "Assignment in use, or the issue", gives the power to grant, but not this management already ends can not handle by itself the administration of the Revenue Managers, Service and / or Marketing?. Perhaps those who followed him were not able to manage these areas with the staff you have?, May not receive their salary just to meet the identified goals and objectives and not refer these responsibilities to others?. Precisely this law was amended to hacer de las municipalidades entes más ejecutivos y con visión empresarial. No es dable que se desperdicie el capital humano que existe.
Tampoco se puede aceptar que congresistas hagan suyo los proyectos que serán ejecutados por el Poder Ejecutivo, los congresistas legislan y fiscalizan, no engañemos al pueblo que les dio la confianza señores apristas.
Ahora cuidemos a ESSALUD para que los servicios que ofrece no sean tercerizados y/o concesionados…

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LABOR WARRANTY OF DUE PROCESS

A propósito de las sentencias del Tribunal Constitucional que limitan los procesos de amparo en materia laboral, consideramos que el TC en sus fallos debiera de precisar que conforme a la Ley 26636 - Ley Procesal de Trabajo, the labor courts have jurisdiction to challenge the dismissal process, that is, claims for annulment of the dismissal and unfair dismissal, under Arts. 24, 25 and 29 of the TUO of D. Leg 728 (DS 003-97-TR).
The paragraph 3 of Article 139 of the Constitution referring to due process and judicial protection, provides that no person may be diverted from the jurisdiction predetermined by law, or subjected to proceedings other than those previously established by law to in this case is the procedural law of work, so the work is competent court in proceedings to challenge the dismissal of workers. In effect, the TC should take into account paragraph 2 of Article 5 of Constitutional Procedure Code provides that no constitutional processes come when "there are specific procedural way, equally satisfactory, for the protection of threatened or violated a constitutional right, except in the case of habeas corpus."
recall then, that are in effect the Arts. 2 and following of the Law 26636 - Law Working Procedure - which defines what the jurisdiction of labor courts for territorial reasons, material, function and value. Among other things, responsible for hearing to a judge's dismissal of the appeal process (zero and arbitrary), acts of hostility, nonpayment of wages and benefits, performance judgments, compensation for damages for commission of serious misconduct. Labor
Chambers also have defined its powers, for example, need to know on appeal in labor class actions, challenges to arbitration awards arising from collective bargaining, administrative action under labor and social security, conflicts between labor courts and administrative authorities for rejecting complaint appeal, among others.
process without station under probation subject to a civil court unskilled, has generated an avalanche of work processes, with rulings that have come to be questioned in recent years. Therefore, the judgments issued by the TC, you should specify very clearly - as mandated by law - that the labor court is competent to labor matters, in a regular process where workers and employers offer and act evidence on the labor dispute. Only then will meet with one of the principles in the administration of justice, which guarantees due process to all litigants.
Under the Constitution and the law does not state the rights TC, your job is to interpret the Constitution and the law and restore constitutional rights violated. If the court maintains its view that Article 34 of D. Leg. 728, that provides for payment of compensation por despido arbitrario, no constituye adecuada protección de los trabajadores debería de solicitar su modificación o derogatoria al Congreso y en tanto ello no ocurra, el Poder Judicial y el propio Tribunal están en la obligación de cumplir y aplicar la ley.

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Contribution of Public Accountants

A fines del año 2005 se llevó a cabo en la ciudad de Lima las Jornadas de Tributación denominadas “Prospectiva del Sistema Tributario Nacional para el Próximo Quinquenio”, los Contadores Públicos a nivel nacional con el compromiso de promover una reforma tributaria integral y asumiendo un rol protagónico en el desarrollo de la política económica de nuestro país desarrollaron temas de importancia in the tax practice. Following these treks analysis and debate that was attended by renowned speakers linked to the teaching, application and professional tax advice, general conclusions were reached in the search for a new tax reform for the next five years, which were updated to July 2006 and are summarized below:

• Tax reform must necessarily conform to the legal principles of legality, ability to pay, not confiscatory and equality that the Political Constitution of Peru. It is worth mentioning the principle of legality, injured by the continuing policy that respects the same as lower-level standards that exceed the scope of other higher-level standard.
• This last recommendation makes sense to the extent that the rules do not respect the constitutional tax without legal effect from the moment they were published, as it has provided the Constitutional Court, when it decided the constitutional claim on the Additional Advance Income Tax (File 033-2004-AI/TC).
• It should provide the structural basis of technical tax system, in order to have a simple recovery scheme and not excessive for taxpayers, without thereby loses its effectiveness in tax collection issues.
• According to the principle of administrative simplicity, the new tax system should be simple and equitable propose schemes that allow and encourage better compliance with tax obligations, thus eliminating all bureaucratic barriers that limit access or remain in the market.
• The scheme of the new tax reform should be predictable and sustainable over time, without prejudice to seek ways to reduce evasion and broaden the tax base of taxpayers.
• Increasing the tax burden should not be the creation of new taxes or increased rates of existing proportional or fail to consider local taxes or other "special purpose" that affect taxpayers.
• To generate a tax awareness and risk deterrent force to analyze the recovery of the cost-benefit analysis when deciding to make punishable conduct, recognized the need to punish tax evasion by creating drastic rules specimens from the evader, a counterfeiter, smuggler, informal and generally anyone who unwrap economically illegal.
• In order to generate higher growth in lower-income sectors must be improved substantially Single Simplified Regime (RUS) or failing to establish a promotional taxation for small and medium enterprises.
• It must rationalize the granting of tax exemptions promotional schemes based on geographic or specific economic activities, gradually reducing its force and above all social conventions which allow for the supervision and certification of their applications and effects.
On the basis of these considerations, we propose:
• Review the discretion afforded to the Tax in the Tax Code for their actions and decisions are objective, while respecting the framework established by law.
• Set clear rules to identify the process control by professionals and approved by professional associations and currently have been taking abuse and arbitrary without penalty at that stage.
• Establish as an autonomous entity to the Tax Court, giving it more human and material resources that may provide greater legal security and solved within the deadlines stipulated in the Tax Code.
• Review the percentages relating to default interest applicable to refunds for the taxpayers, keeping equivalence default interest charged by the Treasury to the unpaid tax debts.
• Check the typicality of formal violations contained in the tables of penalties the Tax Code and provide that failure of formalities only be punished by a fine and not to lose the right to deduct expenses, costs or tax credit.

This, undoubtedly, is a concrete step to bring a direct approach in the future who have the responsibility of guiding the destiny of the country, with those narrow technical way links, which are expected to be strengthened offer the professional contribution that any government should take into account in reaching their goals.
Peru is urgently needed in the environment of the global society in which we are engaged and actively participate, promote scientific research of the labor union and academic organizations to find creative solutions and consistent with our reality, to overcome the current poverty rates and projected into the future on favorable terms.

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"DEALER" PROVINCIAL HUANCAYO?.

Since the inception of this administration mayor, we are witnessing to be observers of a long show and "concession" as a service handles our Provincial Municipality of Huancayo, public services that are offered as any service secondary companies, not our "Insuperable" but the Capital of the Republic.

Revenue Management, staff had included in the Table of Allocation of Staff of the Municipality, both permanent and contract, was broken up, having "concession" to SATH, a private foreign capital. We wonder what happened to the workers who were so long in that area? Mode for granting process (award or bid) was adjusted to legal?, Is currently legal in what?, Will benefit the City the percentage to be assigned?, it is appropriate for you to donate a place to SATH to operate in order ?..., are so many questions the Mayor traveler will have to clarify.

were also franchised Baja Police service (garbage collection), public cleaning service, the bus terminal, the pool and the hill resort of Liberty and our water company Sedam Huancayo. The concession also think Serenazgo, Municipal Police, the Youth House and the shopping complex where he worked has projected Municipal Coliseum?. It makes us think that if the rules would permit the same job dealership in order to travel more frequently. That would be nice if Mr. Mayor.

Law No. 27972, "Organic Law of Municipalities", in Article 33 .- "Grant Award" and Art 65 º .- "Assignment in use, or the issue", gives the power to grant, but not this administration can not handle by itself the administration of the Management of Revenue, Services and / or Marketing? . Perhaps those who assist the Mayor are unable to manage these areas with the staff you have?, May not receive their salary just to meet the identified goals and objectives and not refer these responsibilities to others?. Just this law was amended to make the municipal authorities more executives and corporate vision. It is not feasible to waste the human capital that exists. About the

SATH, the Municipalities Law in Article 70 ° - states: "The tax system of municipalities, is governed by special law and the Tax Code provides in relevant part. The Tax Code in its article 54, states: "No other authority, body or institution, other than SUNAT or municipalities may exercise the powers conferred on the organs under the responsibility of tax administrators." Furthermore, Legislative Decree No. 776 - "Municipal Taxation Act" - in its article N ° 4 ° - mentioned that: "The municipalities may enter into agreements with one or more entities in the" financial system "to the" collection " their taxes, "and the Article 93 ° - mentioned: Municipalities may provide concession services" control "of the tax charge, provided that no violation of tax secrecy. Municipalities may sign agreements with the National Superintendency of Tax Administration (SUNAT), aimed at optimizing the control of taxes, fees, taxes, licenses and fees. This means in short: that our provincial town with SATH can optimize the control but not the collection of revenue, which should make a financial institution, as it does the same SUNAT (via Banco de la Nación). .. then it SATH be illegal for your windows collecting?, which manage funds collected daily allowing you to detract from its utility directly?. Management depends on the management Edil payments owed for services received. The money from the municipality is sacrosanct and must be deposited directly into your checking account.