Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This research focused the objective of optimizing financial processes and improving decision-making to have a positive effect on the profitability of the business, based on the proposal of an operational financial management model for the company Bonanza S.A. from the city of Santo Domingo. The methodology used focuses on a mixed approach, with a non-experimental cross-sectional design. The types of explanatory, comparative, descriptive and exploratory research have been used in order to meet the proposed objectives. Likewise, a logical order of financial techniques and tools was taken into account for the model proposal. From the analysis carried out based on the data collected, it is inferred that returns of cash equivalents due to non-compliance with contracts produced a loss in the year after the pandemic. The projections showed that the company has excess levels of external financing, although its debt levels are moderate in the current period analyzed. It is suggested to systematically monitor the applied techniques and a consequent analysis of the benefits in the management of contracts with public and private entities under terms that benefit the progress of the company.

The objective of this article is to plan the inventory system at Photoclub Flash, Commercial Division Hicacos, Varadero. The methods and techniques used are the bibliographic review, direct observation and brainstorming; in addition, methodologies resulting from the work of the national and international scientific community are used, such as the application of the ABC Method, supported by computer tools such as Microsoft Office Excel, EndNote X7 and the FC and ITS modules of WinQSB, which provide a scientific basis for the research. Among the main results include inventory planning, a description and representation of the process, prioritization of products (main product, cartons, etc.), and the products are prioritized (main product ink cartridge), the demand for ink cartridge (2 129.5 ml) is forecast and the company's order lead time is reduced to two days. Therefore, it can be concluded that the ink cartridge is one of the most important products for the company, since it is the most demanded product for the realization of the photographic process. Adequate planning of its inventory would require ordering every 13 days, with a total cost of maintaining units in inventory of 42.90 cuban pesos and purchase equivalent to 1 192.52 cuban pesos.

The objective of this work was to propose guidance parameters to the managers of a small company for the improvement of decision-making related to the management of project portfolio. This, through the establishment of a methodology with homogeneous and clear criteria, based on the consolidation of the data of the different initiatives present in the portfolio of the organization studied. The exploratory research was carried out through a qualitative and quantitative case study of an e-commerce microenterprise in the arts segment. The current scenario of the company was characterized and a management model was proposed with processes for maximizing performance, monitoring and control of the project portfolio. Also, thus verifying points of attention in relation to the financial risks of the consolidated portfolio, as well as opportunities to balance product lines and types and to identify the importance of balancing financially attractive initiatives with strategic projects for long-term goals. The main contribution of the work, however, was the formalization of the project portfolio management process, which will allow the company to optimize the allocation of its resources in pursuit of its organizational objectives.

The present investigation analyzes the impact of the pandemic on consumers' preferences, within the framework of electronic commerce to recommend market strategies that focus on consumers with more digital attention. For this reason, Wilcoxon’s statistical comparison of related samples has been used for non-parametric data in order to perform a comparison of frequencies between groups of different times that measured the behavior of users in this same range. The survey was used as a research tool and an increase in online purchases could be evidenced, highlighting the use of credit or debit cards and a reduction in purchases in physical establishments. In the case of the perception of electronic commerce, there was an increase in the sensation of ease, need and greater degree of usefulness about it. The results obtained demonstrate that the pandemic had a significant impact on consumer behavior and perceptions of electronic commerce in the study group.

The conceptual relevance of the dichotomy of the public-private administration is shown by the fact that the two aforementioned converge in the administration as a science, other specialties also emerging, such as the administration of the third sector. In the present article a bibliographic and comparative review of the meaning, differences and results in general form obtained by the public, private and mixed administration at a general level, and its implication also in the economy of the nations that apply it, was carried out. The existing differences between public and private administration are analyzed. The fundamental role of the public administration in its role as coordinator of all sectors of society to achieve economic development is highlighted with the support of instruments and strategies used in the sector. It is important for future studies to propose strategies and instruments to improve global socio-economic development in favor of all, but considering the specificities and needs of each country.

La actuación política de la Monarquía Hispánica se apoyó en percepciones del mundo que evolucionaron a lo largo del siglo XVI y principios del siglo XVII. La identificación y calificación de los diversos territorios era crucial para definir la posibilidad y, en ese caso, el medio incorporarlos. Las necesidades y las tradiciones de pensamiento disponibles en la Monarquía sentaron las bases desde las que interpretar la prioridad de destinar los recursos sobre un espacio u otro. Confrontada a proyectarse sobre diversas regiones del planeta la acción concreta de las fuerzas del rey dependió de esa cambiante jerarquía política. Se puede distinguir tres grandes periodos: un primero de construcción del territorio de manera sincopada, uno segundo de expansión por reacción y otro tercero, ya en el siglo XVII, de fuerte jerarquía de los espacios.

Este trabajo cuantifica los ingresos de la monarquía en Castilla y América en el reinado de Felipe II. Después de estudiar los resultados que tuvo el incremento de la presión fiscal, analiza los esfuerzos realizados para agilizar su uso resolviendo los problemas que planteaba la distancia geográfica impuesta por el Atlántico. Los banqueros del rey jugaron un papel esencial a la hora de acelerar la circulación del dinero e integrar las distintas partes del imperio.

La enajenación por precio de bienes del patrimonio regio fue uno de los expedientes extraordinarios al que la Monarquía de los Austrias recurrió con más asiduidad para incrementar los recursos de la Real Hacienda y respaldar su crédito. Este artículo analiza, en concreto, las ventas de lugares que se realizaron en Castilla durante el siglo XVII y su conexión con el sistema de asientos y factorías del que la Corona se servía para financiar su política imperial. Pero estudia también otras cuestiones, como la existencia de limitaciones legales al derecho del rey a enajenar, o la naturaleza de los consentimientos dados por el reino para que las referidas ventas pudieran celebrarse.

El proyecto Un delito que ofende a Dios surge de la necesaria reivindicación de la sexualidad como categoría de análisis en el seno de la Historia Social y de la Familia. Bajo el interés absoluto de comprender el proceso de profundo cambio social que se observa durante el siglo XVIII e inicios del siglo XIX, el objetivo primigenio de este estudio es, de hecho, la comprensión del fenómeno del pecado nefando de sodomía en Castilla. Sirviéndonos del arco cronológico 1700-1848, proponemos a su vez un espacio jurisdiccional, el castellano, que, a pesar de la importancia capital que adquiere para la conformación política de la Monarquía Española en la Edad Moderna, posee ciertas particularidades sociales, jurídicas y judiciales que merecen ser estudiadas de forma pormenorizada.

En el presente artículo analizaremos el pensamiento de Marsilio Ficino, un ferviente neoplatónico del siglo XV florentino. Nos abocaremos principalmente a desarrollar la presencia de ciertas nociones teóricas que refieren a prácticas paganas como la astrología y la magia. Asimismo, reflexionaremos sobre los acuerdos y las contradicciones que estos saberes provocaron en el interior de su pensamiento. Finalizaremos con el problema del determinismo astral frente a la libertad individual y la respuesta que Ficino ofrece al respecto. Para tal fin, estudiaremos específicamente la etapa filosófica ficiniana desde 1469 hasta 1489 en la cual se puede observar la redacción de varios escritos vinculados con estos temas.