Este trabajo de investigación tiene la finalidad de calcular el impacto de la NIA 315 en cuanto a finanzas, valoración e identificación de cada riesgo de incorrección material a través del conocimiento del ente junto con su entorno en la diligencia del otorgamiento crediticio, en el periodo 2018, de las ONG’s de Perú a bancos comunales. Para desarrollar este trabajo, hemos efectuado una investigación mixta (cuantitativa y cualitativa). Para la metodología cuantitativa se hizo uso de la herramienta de Encuestas con Escalas y el Análisis de Casos, y para la metodología cualitativa se hizo uso de las Entrevistas a Profundidad. Para la validación de nuestra hipótesis general y específicas, se realizaron trabajos de campo en las ONG’s más importantes del Perú que brindan créditos a bancos comunales del Perú, donde sus más importantes asesores de negocios fueron entrevistados y, además, se tuvo que contactar y entrevistar detalladamente a expertos. Por último, desarrollamos un práctico caso para poder examinar el impacto financiero que ocasionaba esta investigación sobre los estados financieros y se concluye que las praxis de la NIA 315 causan un positivo impacto financiero. / This research work has the purpose of calculating the impact of NIA 315 in terms of finances, valuation and identification of each risk of material misstatement through the knowledge of the entity along with its environment in the diligence of the credit grant, in the period 2018, from the ONGs of Peru to communal banks. To develop this work, we have carried out a mixed investigation (quantitative and qualitative). For the quantitative methodology, the tool of Scale Surveys and Case Analysis was used, and for the qualitative methodology, Depth Interviews were used. For the validation of our general and specific hypothesis, field work was carried out in the most important ONGs in Peru that provide credits to communal banks in Peru, where their most important business advisors were interviewed and, in addition, they had to contact and interview in detail to experts. Finally, we developed a practical case to examine the financial impact of this investigation on the financial statements and it is concluded that the praxis of NIA 315 cause a positive financial impact. / Tesis

As government agencies face a complexity of economic and political issues the availability and utilization of resources through private voluntary organizations (PVOs) have become increasingly important. A review of the literature covering the role of PVOs in developing countries indicates the significant contribution these agencies can have in the development process. There are only a handful of situations where small organizations are working directly with a government agency in the provision of a public service. Theoretically, PVOs are adaptable to a variety of settings, are effective conduits for delivering aid to the grassroots level, and are able to initiate long term development activity. This study considers these characteristics in the midst of the relationship that exists between a foreign PVO and a host government in the delivery of public education to a rural indigenous population. A U.S. based organization named "Adopt-A-School" has been working in 3 districts of northern Guatemala's Cuchumatanes Highlands since 1984. The focus of its work has been to provide students in selected public schools with basic supplies (e.g., paper, notebooks, pencils, and dictionaries). The organizational structure of the PVO consists of a constituency group from whom donations are received, a board of directors that manages the available resources, and field workers who implement the program. The analysis of this PVO-government relationship is based on qualitative and quantitative data collected by interviewing participants on local and national levels, distributing questionnaires to teachers (N = 156) and PVO donors (N = 32), and performing participant observations in selected communities and schools. The decisions regarding site selection have been important factors in the effectiveness of the AAS program and has contributed to the strength of its durability. Data indicate that the longevity and replication of this program rests on the fragile relationship network that exists between the PVO, its donors, and the host-government. This study shows that foreign PVOs can play a significant role in local communities by encouraging the growth and development of new structures that link grassroots organizations with those who maintain economic and political power.

Background: Harmful alcohol use is a major problem in South Africa and can lead to diseases such as cancer, liver cirrhosis and cardiovascular diseases. Also, South Africa faces a huge problem with fetal alcohol syndrome as a consequence of mothers drinking during pregnancy. Social consequences of harmful alcohol use might be unemployment, stigmatization, family distruptions and interpersonal violence.  Aim: The aim of the study was to describe South African non-governmental organization-workers' experience of prevention of harmful alcohol consumption.  Method: A qualitative design with seven semi-structured interviews with three non-governmental organizations was used for this study. A qualitative content analysis was applied when analyzing the data. Findings: The findings revealed two main categories: raising awareness and obstacles in raising awareness. It was found that one key preventative action is to educate and inform people about the harms of consuming alcohol. Screening and life skills development were also found to be part of the preventative work when raising awareness. Obstacles in raising awareness were lack of funding and low priority. It was more prioritized to treat alcohol-related diseases at an early stage, rather than focusing on neutralizing risk factors that cause alcohol-related diseases.  Conclusion: The importance of prevention against harmful use of alcohol is emphasized. However, there is a need of more primary prevention strategies to address the problem early on, before it even becomes a problem.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.