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

La planificación financiera está relacionada con el desarrollo de una estrategia sistemática para que las personas alcancen sus objetivos. La educación financiera pasa a tener un papel importante en el conocimiento de herramientas para el control de los gastos en la toma de decisión, pudiendo auxiliar en el proceso anterior al endeudamiento. El objetivo de este artículo es demostrar la relación entre planificación financiera y propensión al endeudamiento. Específicamente busca identificar herramientas de planificación financiera, verificar la relación de las herramientas con la propensión a endeudarse, determinar factores conductuales para la propensión a prestar. Para el análisis cuantitativo, se utilizó la técnica estadística de análisis factorial y, a continuación, regresión múltiple. La muestra incluyó a personas económicamente activas residentes en un municipio de la meseta norte seleccionado para accesibilidad. El análisis de los datos no proporcionó evidencias de la relación entre planificación financiera y endeudamiento. Sin embargo, se encontraron otras relaciones. Es posible encontrar una relación significativa entre el nivel de quiebra y el nivel de felicidad. La quiebra es el momento en que las divisiones exceden el valor de los activos y la felicidad de una persona como una orientación enfatizada por la posesión de bienes y por la progresión social.

The objective of this research is to state the technical guidelines that allow for the convergence to the international financial information standard (IFRS) for small and medium-sized entities (SMEs) in Ecuador. Based on the principles of the IFRS, with a focus on the analysis of accounting systems, this work addresses the question: what are the theoretical implications of the IFRS convergence process for SMEs and its basic functions for the Ecuadorian accounting system? The study is descriptive and its methodological design involves documentary research. Results show big accounting differences between the International Accounting Standards Board (IASB) model and the Ecuadorian accounting system. Therefore, it can be concluded that the aforementioned standard does not only contribute to financial health, but also to the promotion of a new business culture.   

This work complements a task whose main purpose was to demonstrate the capacity of accounting to integrate the effects informed by the economic entities of a country – individuals, associations, societies, governments – in the preparation of the accounts of the national product. The periodic evolution, demonstrated previously with this research, recognized the participants that consume the product of the Companies, in accounts that identify the Families, Government and Foreign an others that indicated the incidence that this annual process has on the changer that are verified in Fixes Capital and in the Exchange Goods. The technique used now, which is summarized in tables of Input Product, facilitates the subdivision of the item that represents the companies and highlights the influence that can be exercised by the different sectors that compose it.

Despite being based on current accounting regulations, the explanation of the tax result, makes a particular interpretation of the criteria adopted in these rules. Thus, it is natural to find differences in the calculation of income tax, depending on the methodology used. However, the preeminent application of the tax criterion that the taxpayer must accept requires special understanding as tacit compliance relies on the protection that the legal person, either natural or artificial, receives from the State. This circumstance is decisive to understand that the tax is only defined by how the State perceives the financial benefit giving rise to such tax. Therefore, any other conceptual form allowing deferrals and resulting assets or liabilities makes no sense.

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The paths of acting education have historically converged in the need for organicity and credibility of interpretation to face the scene. Currently, with the poetic diversity proposed by the contemporary scene, it is necessary to review the training searches to understand the opportunities that each formative aspect contributed to the vision of the stage from the acting angle. The framework in which this reflection makes sense is in the interstices between pedagogy, theatre and interculturality. We consider a brief historical analysis of acting instruction, in this sense, to think about the possibility of asking ourselves about the intercultural psychophysical trend as a decolonial opportunity for acting education.

Carranguera music as a popular expression of peasant communities, recounts the daily life of each of the individuals, feelings, emotions and representations that have been studied through interculturality, recounting the cultural and local history of a community. This research seeks to outline the cultural model that exists between the satisfaction of the self and the search to have a good time by taking Jorge Velosa's songbook, locating the type of decoding and symbolic structures that allow us to approach the social contexts and sense of the actors from the word as the oral heritage of the peoples.

El camino (Ishtar Yasin, 2008) and La jaula de oro (Diego Quemada-Diez, 2013) are two different journeys in opposite directions: one goes north and the other, south. In El camino, two small brothers travel from Nicaragua to Costa Rica to find their mother. In La jaula de oro, two boys and a girl travel from Guatemala in search of the so-called American dream. Both stories have in common one single hope: life improvement. This article compares the two stories, which are fundamentally about migration in Central America.

This article is a reflection that intends to approach the sound landscape created by the staging of the Costa Rican opera La Ruta de su Evasión by Carlos José Castro in collaboration with Roxana Ávila Harper of the Abya Yala Theater Released on April 1, 2017 and to establish possible interdiscursive relations between both texts from categories such as voice and silence. It reflects on the tension and violence produced by the confrontation between silence and voice, and how it builds multiple sound environments that are erected through other elements such as light, costumes and scenery. To end in a discourse that rescues a consciously silenced reality that, at the time, attempted against hegemonic identity.