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

The complex economic, social and political reality of Venezuela in the second decade of the 21st century has significantly impacted the academic function of professionals in university education, obstructing optimal performance for teaching, research and extension functions. In this sense, the purpose of this research article is to interpret the impact of the socio-political and economic context of Venezuela on university teachers, taking into account the hierarchy of human requirements circumscribed in Maslow's pyramid. The methodology adopted in the research was framed in the documentary design, with a qualitative approach. The findings put Venezuela as the fourth country in the world in a situation of hunger, a context in which university teachers fail to satisfactorily cover their basic needs, even at the survival level. In this context, the study concludes as a priority to guarantee the human rights to the professionals of the university education in Venezuela, the satisfaction of their conative needs and the prevention of psychoneurotic-nutritional pathologies, to guarantee the performance of their academic functions.  

Tax revenues are an essential part of financing the general state budget in Ecuador, therefore, it is essential to analyze the variables that affect tax collection in the country. In this sense, informality, as a phenomenon associated with tax evasion, with a marked presence in the Ecuadorian economy, has originated an important investigative production related to taxation. The objective of this work is to carry out a literature review on the study of the informal economy in Ecuador and its relationship with tax collection, including aspects related to characteristics, causes and consequences of this type of activities, as well as strategies to overcome informality and the tax evasion associated with it. The work methodology is qualitative, with a documentary design and bibliographic review techniques. Literature and some local studies carried out in the country highlight a negative effect of informality on tax collection. However, national statistics show that the increase in informal work in the second decade of the 21st century was not accompanied by a decrease in said collection. This could be explained by the application of the Simplified Ecuadorian Tax Regime, which favored the payment of contributions by agents of the informal economy. It is concluded that training should be offered on this type of mechanism to reduce the impact of informality on taxation. It is also important to apply innovative formalization strategies to avoid unfavorable effects of informal work.

A clear way of defining the income tax advance is to pose it as an advance payment of said tax, made in an estimated manner, for a period not yet completed, taking values ​​from previous periods as the basis of the estimate. This payment is usually made in installments. The problem attributed to this collection mechanism is that it generates unfavorable patrimonial and financial effects for companies, since it constitutes a payment for non-existent obligations. In the case of Ecuador, this figure caused controversy, because in some cases it gave rise to payments that exceeded the tax actually caused. The objective of this study is to carry out a literature review with emphasis on the unfavorable and positive aspects of the advance of the income tax in Ecuador, as a way of visualizing the reasons that justified the abolition of its mandatory nature. The work methodology is qualitative, with a documentary design and the application of bibliographic review techniques. Most of the studies on the analyzed mechanism suggest that it negatively affects the liquidity of companies, mainly micro, small and medium-sized companies, due to the amounts paid in excess of the tax caused, without the possibility of compensation or refund. For this reason, there was a strong demand from the business sector regarding the elimination of this tax obligation.  

-

Stress is one of the most serious problems of the 21st century, classified as a complex public health problem with a multidisciplinary solution. It is produced by interpreting a stimulus as demand and perceiving that it exceeds the available resources to face it. In the educational field, “academic stress” occurs, when school activities are perceived as difficult demands to cope with. For this reason, it is relevant to investigate the meaning that students attribute to learning and stress, as well as the way in which they relate them. The objective of this research is to compare the psychological meaning attributed to such concepts by two samples of university students from Mexico and Costa Rica, as well as to contrast the way in which both groups relate these elements. The sample included 110 university students from the area of ​​Social Sciences, 55 from Costa Rica and the same number from Mexico. The Natural Semantic Networks technique was used to collect the data, through the JSARS platform. The results show that both Mexican university students and Costa Ricans associate stress with elements of the teaching-learning process, such as “homework”, “school”, “exams” and “studying”, perceiving them as stressors. However, there are differences in the perception of the two concepts analyzed between the samples studied, in aspects such as: semantic richness; semantic density; and semantic weight of sources of stress associated with learning. It is concluded that there are cultural differences in the meaning of "stress and" learning "between the two samples, but in both, the latter has a stressful conceptual connotation.

The purpose of this research is to interpret the meanings attributed by the teachers of an Educational Unit in Ecuador to the curricular planning and evaluation processes, within the framework of their academic practice. The investigative value of the work rests on the need to emphasize the use of evaluation techniques and instruments in curricular planning, as the basis of an educational process supported by the ministerial guidelines of the MINEDUC-201600020A Agreement. The study is framed in the qualitative approach, under the phenomenological-hermeneutical method, with field design. To obtain the information, the semi-structured interview was used, applied to three key informants, teachers of the studied institution, with the support of the respective script. The analysis and interpretation of the information was carried out through the categorization by hermeneutical units, which allowed deriving emerging categories, which were later integrated into macro-categories. The findings reveal that teachers recognize curricular planning as a formal, systematized structure that focuses on the needs of students and requires teacher training for the application of strategies adapted to educational and ministerial demands; the predominant evaluation techniques are group to promote values. The final reflections emphasize that curricular planning serves as the basis for building learning experiences in accordance with the proposed objectives, to which evaluation techniques and instruments must be adapted. Finally, it is considered important to stress the importance of recognizing the educational quality standards of the country, as a basis for planning and curriculum evaluation.

This article assesses the rate scheme of the Peruvian electricity service in terms of compliance with the regulatory framework for its provision by regulated companies. To do this, 27 files of sanctions imposed by the Supervisory Agency for Investment in Energy and Mining (acronym in Spanish: OSINERGMIN) to various nationally regulated electricity companies between 2013 and 2015 are analyzed. The work approach is quantitative, descriptive, with a documentary design and application of bibliographic review techniques in data collection. The treatment of these was based on the application of descriptive statistics, through the analysis of frequencies. The results of the study show that the sanctions imposed by the regulatory body in the analyzed period were due to four types of non-compliance: lack of quality in the service, information asymmetric, disconnection of the service, lack of maintenance, with a significant representation of this last type of transgression, in which several companies were repeat offenders. The study concludes that the rate scheme of the Peruvian electricity system has not succeeded in ensuring that regulated companies provide a service adjusted to the regulatory framework and quality requirements in its provision.

El editorial aborda los desafíos que enfrentan las revistas científicas en el entorno digital y la necesidad de profesionalizar su gestión editorial, para adaptarse a las exigencias de dicho medio. Ante las carencias de las revistas académicas latinoamericanas en materia de profesionalización y dada la diversidad y complejidad de variables involucradas en este proceso, se propone abordar el mismo en el contexto de la región desde una perspectiva estratégica, utilizando herramientas de gestión como el Cuadro de mando Integral, a los efectos de  dar un tratamiento articulado a las diferentes dimensiones del fenómeno, de cara a cerrar la brecha que separa a las publicaciones científicas de Latinoamérica de la situación deseable en cuanto a la profesionalización de su gestión.

The present essay, of a descriptive and reflective nature, is intended to refer to the essential elements of six models of knowledge creation, with a view to their connection with the promotion of entrepreneurial initiatives in and through universities. For this, the subject of entrepreneurial university is approached in a complementary manner, proposing alternatives that, together with structural adjustments, could contribute not only as additional sources of income for the sector, but also as ways to generate changes in the academic sphere that strengthen the connections between university functions, and in a practical way, the impact of advances, outcomes and solutions that can be transferred and managed in different areas of society is strengthened from the university.  

In an increasingly integrated and challenging world, companies require administrators whoare able to cope with a globalized and highly competitive business environment. In thatsense, the objective of the research is to establish the competences of the administrator’sgraduate profile to perform in a global context. To this aim, a qualitative design researchof documentary type was developed, using as a source of information scientific papersindexed in the Google Academic database. An important finding is that genericcompetences such as teamwork, strategic leadership, adaptation to change, technologymanagement and ability to interact in multicultural environments, among others, are morevalued by employers than specific competences.