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

The study aims to know the role in the application and commitment of some international indicators of institutional governance and mechanisms issued by the Central Bank of Iraq to enhance and increase disclosure in the report of management comments issued by economic units. To achieve the purpose of the study, a number of Iraqi banks listed in the Iraq Stock Exchange were selected (Al Ahli Bank of Iraq, Iraqi Trade Bank, Gulf Commercial Bank, Middle East Investment Bank, Mosul Bank for Development and Investment, Al-Mansour Bank for Investment, Baghdad's Al-Ahli Bank, Sumer Commercial Bank, Trans Iraq Investment Bank) as a research sample. The study relied on the analytical descriptive approach and designed a checklist to collect data. The data was obtained from the annual reports of the banks and for the period from (2016) to (2019), which are available in the Iraqi Stock Exchange and the official websites of the banks of the study sample. It also relied on the Corporate Governance Guide issued by the Central Bank of Iraq for the year 2018, in addition to the (GMI) index issued by the American company (Governance Metrics International), in addition to its reliance on the Administrative Comments Index (Ma.Co.I) issued by the International Accounting Standards Board (IASB) year 2020. The study reached a number of conclusions, including the existence of a discrepancy in the commitment of the study sample banks to the mechanisms of quality governance. In addition to the discrepancy in the disclosure of the information included in the reports of the management comments by the banks of the research sample.

Human resources are the source of competitive advantage for many companies, and sometimes the most important resource (Johanson, 2005). For that, its analysis and management are necessary and increasingly important to improve company´s value. The aim of this paper is to analyse the impact that the investment in employee training has over the total value of companies ‘intangibles. A model that analyses the impact of accumulated investment in employee training has on intangibles ‘value of companies is presented. As a conclusion, it is explained how the investment in employee training means a higher future intangible value of companies.

Objective. Evaluate the General Physics courses (theory and laboratory) of the Science Teaching career with the university teaching staff, in the period from 2014 to 2019, to identify the strengths and weaknesses in the methodology and propose new educational strategies. Method. The research was conducted through a virtual survey with the LimeSurvey software to the teachers who have taught Physics courses for the Science Teaching career in the last five years; the survey was applied to the total population of 20 teachers, but only 12 of them answered it. The instrument was designed by the teaching staff working on the project to improve the laboratory manuals. The instrument analysis was carried out with the help of an Excel spreadsheet provided by the LimeSurvey software. The instrument was validated by IDESPO staff of the National University regarding the relevance of the content of the statements, the clarity of the questions, and the coherence with the objective of this study. Results. The structure and organization of the General Physics courses have a positive assessment by the teachers, who also showed a preference for the traditional lecturing; but even so, they are willing to train and learn new teaching strategies. Conclusions. The results of this investigation show that teachers are open to technological change and to working on the challenges that government policies have proposed.

Introduction. This article analyses the impact of an intercultural learning intervention in a Spanish university post-European Higher Education Area implementation. Objective. Our research’s main objective consisted of measuring the development of intercultural competence in the first cohort of a Translation and Intercultural Communication bachelor’s degree in a Spanish university, before and after taking specific courses in intercultural studies and spending a study abroad semester. Methodology. A mixed methodology was implemented, in which the Intercultural Development Inventory (IDI) was used as a measuring instrument. Additionally, in-depth personal interviews were conducted to complement the data obtained. Results. The results of this study show that the programming and sequencing of specific courses, together with experiences abroad, contribute to the development of intercultural competence. Conclusions. More intercultural learning interventions are needed in higher education courses to develop and build an intercultural campus and educate global citizens. When applying intercultural learning interventions and intercultural methodologies, students develop their intercultural competence, a key competence for 21st-century graduates.

Objective. This research has, as a general objective, to know how Spanish universities train future teachers of Primary Education in the field of human rights. Method. For this and based on the documentary analysis approach and the software IBM SPSS Statistics 26, we have analyzed 54 teaching guides of 46 Spanish universities that offered the Primary Education Teaching Degree programs during 2018-2019 in Spanish or in another co-official language. Results. The results show that (i) about 65% of Spanish universities have some human rights content in the curricula, (ii) the majority taught in general subjects, (iii) and that the most present competence in the curricula is designing and regulating spaces to promote human rights. Conclusions. From these results, we can infer that these contents have a low presence and relevance in Primary Education Teaching Degree programs in Spain. In addition, the vision conveyed from them is mainly positivist and ignores essential issues such as the best interests of the child and human dignity. In short, it is necessary to rethink the initial training of teachers to enable them to face the great humanitarian challenges of the present and the future.

Introducción. La enseñanza a distancia se enfoca en la resolución de las dificultades en cobertura y acceso a la educación superior que se presentan en el territorio colombiano y en Latinoamérica, sin embargo, en la búsqueda de la calidad educativa, se requiere analizar las complejidades asociadas al proceso de enseñanza-aprendizaje que se encuentran inmersas en esta alternativa innovadora. Este artículo presenta los resultados derivados de un proyecto de investigación docente. Objetivo. Caracterizar los procesos de enseñanza-aprendizaje utilizados en educación superior en la modalidad distancia tradicional. Metodología. Enfoque mixto con diseño anidado concurrente, en el que se aplicó un instrumento adaptado de la prueba ACRA y tres grupos focales con una participación total de 108 estudiantes y 78 docentes. Análisis de resultados. Los resultados muestran mayor frecuencia en el uso de estrategias de adquisición y apoyo, siendo las más comunes el subrayado, toma de apuntes, listas de chequeo y apoyo de pares; también se evidencia desconocimiento de la utilidad de los organizadores gráficos. Los docentes y las docentes utilizan el trabajo por proyectos, la dinamización de los encuentros y la relación de los contenidos con la vida cotidiana del estudiantado. Conclusiones. Se sugiere la creación de comunidades académicas para optimizar los procesos de enseñanza, el uso de estrategias aplicación y relaciones intra contenidos en clase y tutoría, optimizar y entrenar en estrategias de apoyo a la información y recuperación, además de garantizar la flexibilidad, accesibilidad, calidad y equidad en el currículo.

Background. Although there is empirical evidence to support the inclusion of poetry in the EFL classroom, the medium is rarely encountered in language learning environments. Aims. This study aimed to determine the influence of haiku composition tasks on developing academic writing skills of a group of TEFL majors at an Ecuadorian university. Method. The study was part of a larger research project (originally presented as a Master’s degree dissertation), developed under a mixed-method approach. This article reports the quantitative findings of the statistical analysis of results of two essay-based tests, administered before and after a six-week treatment that promoted haiku composition practices. Results. The findings determine a positive influence of haiku composition on the development of the academic writing skills of the participants in the study. Discussion. The main benefits of haiku composition in terms of academic writing skill development relate to the vocabulary enrichment and enhancement of linguistic competence, audience awareness, and writing process consciousness. These benefits are linked to the formal meter and reader-centeredness nature of haiku. The results encourage the inclusion of poetry-based creative writing tasks in EFL contexts; the evidence suggests that these activities are feasible and beneficial for motivated learners, particularly when framed within a student-centered process. 

Objetivo. El objetivo es comprender el habitus que las organizaciones escolares desarrollan en torno a la evaluación educativa. El trabajo se realizó con docentes de educación especial, preescolar, primaria y secundaria. Las propias percepciones y concepciones teóricas y prácticas del profesorado sobre los diversos ámbitos de su quehacer pedagógico están definidas por la institución donde trabaja y las influencias que esta genera. Metodología. La investigación se desarrolló con los parámetros de la metodología cualitativa, de tipo transeccional con un nivel de profundidad exploratoria-descriptiva. Mediante una aproximación de carácter intensivo, se utilizó la entrevista semiestructurada a 40 profesores en programas de postgrado, buscando el significado de las experiencias del personal docente. La información se procesó a través del análisis narrativo. Discusión. Los resultados muestran la presencia de un habitus paradojal en torno a la evaluación, que la configura como cultura de medición, cuantificación y control, lo cual resta oportunidades para transformarla en espacio de debate, reflexión y colaboración. Conclusiones. Se concluye que la evaluación desarrollada en los contextos organizacionales de la escuela se debate entre el (des)encuentro de sus funciones sociales y sus funciones pedagógicas. La proyección de resultados muestra que la evaluación constituye, en los procesos de formación inicial y continua del profesorado, uno de los talones de Aquiles de la práctica educativa. En el ámbito de las intenciones, se perfila la necesidad urgente de convertirla en un proceso que posibilite la función pedagógica, que integre las unidades de enseñanza, aprendizaje y evaluación.

Objective. This paper aims to evaluate the level of satisfaction of high school students when using collaborative learning methodologies through ICT or CSCL for their teaching-learning process. Method. Regarding the methodology, 117 Dominican Republic students were selected from five different secondary school grades; these students had developed a three-month collaborative project. A quasi-experimental quantitative design was adopted. The instrument applied to collect the data consisted of a 20-question rubric, with Likert-type scales from 1 to 7. For the data analysis, non-parametric tests of U from Mann-Whitney and Kruskal-Wallis were used depending on the case. Results. The results show a high degree of student satisfaction when using the mentioned learning methodologies, with significant differences depending on the type of studies and gender. Conclusion. In conclusion, the importance of the role of teaching and the design of authentic tasks to increase student satisfaction is highlighted.

Purpose. To analyze the impact of peer tutoring, as part of the academic success program (ASP), on the performance of first-year students enrolled in the General Mathematics course taught at the Technological Institute of Costa Rica (TEC). Method. Data provided by 528 new students from TEC, who enrolled in the ASP during the first half of 2019, were analyzed. The goodness-of-fit tests were used to compare frequency distributions of the grades obtained in the course by the participants and the total population. The same tests were used to determine if the number of tutorials they attended had any incidence on their final condition in the course. Results. The average grade in the General Mathematics course obtained by the students who attended the leveling sessions taught by the ASP during the week before the start of the school year was 5 points above the average mark of the other students. The pass rate of the first ones was almost 5% higher than that of the rest of the first-year students in the course. Conclusions. It was determined that there is no statistically significant difference between the distribution of grades obtained by ASP participants and by the total number of students in the course; however, it is observed that the participants’ average grades tend to be higher according to the number of sessions they attended.