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

De Computis presents its Volume 16, Number 1 (June 2019) including five doctrinal papers that have been written by authors from Italy, Brazil, Portugal and Spain; and written in Italian (1), English (2) and Spanish (2). Two bibliographic comments have also been published. One written by Esteban Hernández (AECA Accounting History Commission) about the book by Alan Sangster (Aberdeen University, UK) "De Raphaeli: Venetian Double Entry Bookkeeping in 1475". The other written by Julián Hernández (University of Seville) about the book by Susana Villaluenga (University of Castilla-La Mancha) "Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo (Accounting Management and Management of an Ecclesiastical Heritage in the 16th Century: The Cathedral Chapter of Toledo)". In addition, a review of a Doctoral Thesis written by Félix Núñez and entitled "La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744) (The strategic management of comedy pens in Madrid through the analysis of account books (1700-1744))" has been published. The authors of this issue have been Stefano Coronella (Università Parthenope di Napoli); Giuseppe Galassi, (University of Parma); Álvaro Pereira (Federal University of Pernambuco, Brazil), Ana Maria B. Sotomayor and Jorge José Martins (Higher Institute of Accounting and Administration of Lisbon – ISCAL); Inmaculada Llibrer (Catholic University of Valencia) and Susana Villaluenga (University of Castilla-La Mancha); and Ana María Coll (University of the Balearic Islands). We thank the authors for having trusted De Computis for the dissemination of their papers. It should be noted that the publication of the Stefano Coronella's article has been the result of the exchange agreement between the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA) and De Computis.

This article is based on the results of the diagnosis elaborated as part of the course «Field Practice» of Sociology of the Faculty of Social Sciences of the PUCP in the 2018-2 semester. It begins with a theoretical approach on associativity and small agriculture. A mixed methodology is proposed, col­lecting the perception of actors from the public, private and academic sectors, regarding the impor­tance of this mechanism for the insertion of four agricultural associations of the Moquegua region in national and international markets. From the analysis of associativity and its relationship with capital - human, social, natural, physical, and financial - it is concluded that it functions as a driver of productive opportunities, but still faces challenges to make it a real option in the strengthening of small producers in Moquegua. In particular for the associations studied, natural capital (water or land) is a key factor for associativity, tradition and culture (social capital) serve as ties that foster trust in the group, and market opportunities supported by external agents that enhance the willingness to cooperate and associate. Finally, the institutional framework and the management capacity of these economic units will be decisive for considering associativity as a sustainable and development strategy for small producers.

Although an extensive national and international bibliography has been produced to explain the success of educational management in the I.E. Fe y Alegría, the different approaches about it have omitted a historical analysis of the influence of the organizational development process on performative aspects, such as institutional performance. Considering this premise, the case of the I.E. Fe y Alegría N ° 02, with its experience, allows us to answer the following question: in what way did the transformations, that occurred in the organizational culture between the years 1980 and 2017, influence current institutional performance? The evidence shows that there is a complex process called «mythification of rules and profiles». This process, even though it has not yet been explored in depth in the literature, has repercussions on its institutional management system, legitimizes the taking of actions and authority inside the educational campus, and coexists in parallel with a phenomenon of technical and institutional coupling. Finally, it is concluded that this educational establishment is a space of resistance against the influence of organizational premises of the business world; despite rationally using limited resources in a precarious context.

This study focuses on the knowledge of «scientific achievement» in Colombian sociology. There are two objectives: to analyze scientific achievement as a particular matter; and examine as an expression of the state of discipline. It seeks to complement the «states of sociology» global approaches, generally tending to observe the evolution of research topics and institutional, pedagogical and methodological developments in the field of sociologists. «Scientific realization» encompasses academic «production» and «productivity», but as a concept it is part of a perspective that locates them in another theory, which enables an alternative interpretation of these same phenomena. The study is based on a sample design whose unit of analysis is the sociologist from the academic plants of the universities with sociology programs. Its source is the resumes that researchers provide to the Colombian National Science System (CVLAC). There is all your academic and scientific informa­tion. Signs of a fragmented sociological world are presented in terms of scientific achievement, as a consequence of recent major.

There is extensive literature on the positive effects of intergenerational relationships for both older people and young people. However, in very few cases evidence of the benefits of this type of relationships beyond the integrated effect of support social networks has been presented. This study aims to elucidate the effect of the existence of family intergenerational relationships in the state of happiness of people over 65 in Spain. To do this, we used the CIS 3109 Barometer of September 2015, in order to analyze the effect of relationships and coexistence with family members under 35 years in the happiness of the elderly, both in isolation, and in combination with other variables. The results show that cohabiting or having relationships with people under 35 does not have a significant effect on the happiness of the elderly. Factors such as gender, marital status, socioeconomic status and, above all, health, have a greater impact on the scale of perceived happiness.

Since the first organisations of working children and adolescents (NNAT) emerged in the 1980’s in Bolivia, they have been leading ongoing actions in collaboration with and against the State, including the writing of the New Constitution in 2008-9 and of the New Child and Adolescents Code in 2013-14. As a social movement, they have been fighting for their rights to work, to have special legal protections for being working children and to be involved in the design of laws and policies that affect them. As part of a broader ethnographic investigation, this article focuses on the history of the the representations of childhood and work that are still today dominant in most international organisa­tions, and on how some bolivian NNAT confront them and define more contextualised and inclusive rights. Overall, this work shows that there is no universal way of being a child, and that children and adolescents must be considered as actors in the social and political spheres.