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

The objective of the study was to analyze liquidity in the interior decoration company, Lima 2019. The work merited the application of the mixed approach, information was collected through the application of interviews and the analysis of the financial statements of two periods, the method used It was inductive and deductive. The results found highlight that, given the lack of analysis of the financial indicators, management does not make specific decisions to solve the lack of liquidity, nor does it analyze the impact of the application of credit policies, does not analyze the problem from a financial point of view. , so it does not have adequate financial management, applied from a general point of view, the lack of liquidity is reflected in the inadequate financial decisions and determination of correct financial instruments that facilitate the rapid obtaining of liquidity, this is due specifically to the application of management strategies that lead to the improvement of the current situation of the company.

In the context of the Huánuco region, problems that arise as a cause of the exploitation of the resources that the government grants to obtain funds that allow public investments are visualized. Society, the State and private companies defend their interests, which are often contradictory, resulting in violent acts. As described, this inquiry aims to: Determine the influence of social conflicts in the economic development of the Huánuco Region in Peru 2019. To specify the objectives, an investigation was developed based on the interpretive paradigm, whose focus is qualitative, research-action design; prepared with the support of 6 participants: 1 Representative of the Chamber of Commerce and Industries of Huánuco, 1 Representative of the Ombudsman's Office of the city of Huánuco, 1 representative of the Presidency of the Council of Ministers, 1 economist, 1 sociologist expert in resolution of conflicts and 1 citizen of the Huánuco Region.   The results were determined by a workbench called ATLAS TI .8, where it was interpreted that the results obtained regarding social conflicts and economic development in the Huánuco region are closely linked. This means that the full economic development of the region results in the most common social conflicts, such as with the growth of the mining fee, agriculture, among others.   With respect to the achievement obtained in this investigation, it is concluded that decision-making and the attachment of taking care of public and / or private interests abuse the rights of many citizens, leading to the many social conflicts we know today.   Keywords: Social conflict, economic conflict, private investment, public investment.

En la investigación desde el punto de vista analítico y económico, las cuentas por cobrar representan mayor significancia para mantener la fuente productora, por ser un activo exigible para la organización en relación al retorno del efectivo. Las principales causas del retraso en las cuentas por cobrar es la ausencia de adecuadas políticas de cobranzas para otorgar el plazo de días de pago a los clientes, la falta de un adecuado compromiso del personal con la organización El objetivo fue diagnosticar la situación de las cuentas por cobrar y su consecuencia en los estados financieros en la empresa de servicios. La investigación fue de enfoque mixto con diseño holístico, nivel comprensivo, aplicando el método inductivo y deductivo, se empleó la técnica de entrevista a tres unidades informantes que fueron el gerente administrativo, el contador general y el asistente de cobranzas, además, se aplicó la ficha de análisis documental, con los datos se efectuó la triangulación en el Atlas Ti 8. Los resultados evidenciaron que las cuentas por cobrar sobre los activos corrientes para el año 2016 representó el 16.34% del total del activo, en el año 2017 representó el 18.30%, sin embargo, para el año 2018, no fue el más propicio porcentaje pues representó en 31.72%. El periodo de cobro en el año 2018 fue de 15.92 veces durante el año y se efectuó la cobranza cada 22.62 días, debido a la ausencia de procedimiento en los cobros.

The objective of this research is to propose financial strategies to improve the accounts receivable in the company Aquasport S.A.C. 2017-2018, according to the projection methodology of the statement of financial position, profit and loss statement and budgets, in the terms 2020-2024, beginning with the analysis of the financial statements of the company. The research study was carried out according to the mixed approach, the syntagm was holistic, the type of research was projective, the level was comprehensive and the method was deductive. The population included 20 employees of the company, 3 people were selected as sample, direct workers related to the research subject. The techniques used were interview and document analysis and the instruments were interview guide and document analysis guide; furthermore, the data analysis was the application of vertical and horizontal analysis, as well as the liquidity ratios, solvency, management, profitability. Finally, the Atlas.ti.8. software was used for the data triangulation. The results indicate that the accounts receivable are deficient, the company needs to restructure the collection procedures and policies, carry out the cash flow to monitor the cash, in addition to the implementation of financial strategies to manage the collections efficiently. Besides, to make use of sales and collection budgets and work on the basis of a goal-oriented approach. To conclude, achieve efficient results.

The objective of the investigation was to analyze the determination of the sales price in a garment importing company, Lima 2018. Perennially pricing is a problem for entrepreneurs who start a business, the research company is not indifferent to this problem. The following article is descriptive in nature, with a mixed approach because it will allow the richness of the results, it is also of a projective type, the techniques of interviewing and documentary collection were applied, four collaborators of the company were interviewed related to the study problem, import cost calculations, comparison with competitive prices were also performed, and prices were determined using two cost-based sales price determination methods. As a result, the company did not apply any pricing method, observed and determined that it was selling its products at the cost reflected in the kardex, without adding a margin of contribution. Similarly, the cost determination was incorrect due to the lack of inclusion of import-related expenses, on the other hand, in november of the same year an incorrect exchange rate was applied to the Free on board price adversely affecting the cost product.  

The objective of this work was to analyze the information and communication technologies in education in the scenario of transformations, because teaching and the educational process must kill along with the changes that are experienced daily in the local context. , regional, national, international and global, where the development of the internet and information and communication technology, have created in people and in society in general a knowledge in the way of living in the present and in the future considering major changes . Its scope consists in the need to understand that telematic environments have allowed a communication interaction through a chain of networks that has made the teaching-learning process effective. From the methodological perspective the research was documentary through the analysis of bibliographic sources on the subject. The results allowed us to determine that this system, which includes educators and students, allows them to interact in real time. It was concluded that through the information and communication technologies an evolution in education has been achieved because it has reformed the way of teaching and where the role of the teacher and the student play an important role. Keywords: Technology. Information. Communication. Education.

This article aims to know the risk factors and occupational accidents in construction companies, Peru Lima It was carried out through the qualitative approach, based on the ethnographic, interpretare naturalist paradigm, whose method is the study of cases, based on interviews. Ten were developed for safety engineers, engineers work residents and operators of each company. From the interview, it is extracté that there are organizational, individual, physical, chemical, biological, ergonomic, stress, and psychological risks that result in accidents, soft and serious, mostly incidents with minor damages, among the most frequent accidents are minor such as falls, slips, cuts feet and hands, injuries, such as low back pain, skin problems It is concluded that workers are exposed to risks and accidents due to lack of information regarding the safety plan.    

The purpose of this article was to provide an updated source in relation to industrial marketing topics. The fundamentals of marketing in industrial companies (hereinafter B2B) from different sources were analyzed, comparing it with the marketing of consumer companies (from now on B2C). Finally, the researcher presented a series of recommendations for its correct use in the industry.

Honeymoon tourism is an important research area in tourism because of its increasing economic impact for host destinations. The aim of this research is to identify the profile and preferences of honeymoon travel consumers, their sociodemographic variables, consumption trends, tourist spending and the attributes that the destination must have to be chosen. The empirical work was carried out in the city of Guayaquil, Ecuador, by administering a questionnaire. The research´s results showed that in this market segment, most of the people are young couples with third-level studies and with good economic incomes, who generally chose the Caribbean tourism product, which represents, a sun and beach tourism, as a travel option. They also indicated that “romantic", "nice weather", "good accommodation" and "affordable prices" were the most important attributes at determining the chosen honeymoon destination. This finding provide useful information for countries, tourism operators, tourism wholesalers working to develop tourism products and promotion strategies focused on capturing this consumer profile.

The constant development that companies have worldwide has allowed the generation of new technological processes that facilitate interaction with customers, this article aims to analyze the importance of using customer relationship management in companies and how it influences positively on business growth. For this research, a bibliographic and documentary study of scientific articles, theses, books and newspapers, published in virtual and physical databases of a specialized marketing nature, was used, which generates a significant contribution, in addition to which an analysis has been carried out. of these inductive studies, that is, it has gone from the general to the specific theoretical analysis of the application of customer relationship management (CRM). The companies that use CRM have managed to obtain a commercial balance, have even managed to increase sales, loyalty customers according to the studies carried out, the use of CRM together with the relational, experiential marketing strategies and the use of Key Account Management which is the key account management that allows generating added value and customer satisfaction.