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

This study analyzes the importance of efficient management of the operating cycle by SMEs as a strategy to achieve operability, competitiveness, and its permanence over time. Proper management of the operating cycle allows you to have enough information to estimate and cover your cash needs, and the limits you must manage credit or cash operations. To carry out this, a bibliographic review was made in the first instance to theoretically support the elements of both the operating cycle and the cash conversion cycle. Subsequently, a survey was applied that allowed to argue the need, the degree of knowledge and application of the operating cycle and the data that allow knowing the number of days in which these SMEs operate. As a result, it was determined that a considerable number of SMEs are unaware of the management of the operating cycle, therefore, they do not incorporate this information in decision-making. Regarding the management of the collection, payment and inventory cycles, the results found are contrary to what is applied in good administrative practice, and to what the theory indicates. On the other hand, although they are clear about the number of days they spend collecting and paying, they do not have training that allows them to realize what the implications of current cycles are. This application refers to the financial impact they have due to the fact of operating with ignorance and empirically.

Virtual education is a sign of modern times. As an intentional social phenomenon, it complies with the general characteristics of education, but the specificity of its medium marks it with its own characteristics related to virtuality, technology and increasingly shorter disruption in time. The process is affected by social, technical, procedural and functional causes for which the teaching role plays a fundamental role in order to achieve a meaningful, effective and quality teaching-learning process to carry out the functions and achieve the educational objectives. The Latin American reality is that university teachers are at a disadvantage since most of them are digital migrants. More than a technical disadvantage, it is a weakness of perception that is only slightly addressed in the specialized literature. The objective of this article is to analyze the basic affective and perceptual competencies that a teacher must develop to become a facilitator of virtual learning communities. A literature review focused on virtual education and the necessary role of today's university teacher was carried out in the understanding that we are not yet in the foreseen future of a total digital native society.

Organizations in their daily actions require valid, accurate, quality and timely information to support decision making in order to establish strategies and business tactics that allow them to create competitive and differentiating advantages over the competition, institutions in the educational sector do not escape this reality. This article presents the development of a proposal for an organizational management model based on ITIL 4 service management, to enhance the improvement in the structure, quality and efficiency of the technical-operational processes of the Online Learning Program of the Universidad Estatal a Distancia and the contribution that this generates as a tool to feed the Organizational Information Systems with data that can be translated into information and knowledge that supports the different management levels and thus create value for both the organization and for the provision of services.

The modern dynamic, with its constant technological update and a free market, where new commercial products are registered, plus other manifestations; all this, demands that multicultural studies recreate, constantly, an open and dynamic system, to which it is must continue from multiple disciplinary perspectives. But the rapprochement must be made from an interculturality and not an uncultural imposture.  In this reading proposal we suggest the importance of building intercultural texts, from the possibility of articulate different bases of production: houses, petroglyphs, tattoos, vessels, masks, etc. Cultural reading might not be linear, but algorithmic steps must jump between one point of the semiotic system to another, so that it creates a connective dynamic between scattered points. Moreover, this study asks about the language evolution, which has been transformed by colonialists’ impositions, trades, armed conflict, etc. On the other hand, to study the cultural contemporaries’ manifestations implies to take conscious about the importance of considering different epistemological axes, approaching to the objects of our study, which are more and more changing. Finally, this reading starts from a selection of literary works which will allow us to question about what we understand about reading and how we can build solid bases since our principal resource: the memory. By this, it is worthy to be loyal to our names and look behind in order to take conscious about the floor under our feet. 

The article conceptualizes the category of “sexual contract”, an element of great importance that is present in the classical contractualists. In order to do it, we start from the base text of Carole Pateman, The Sexual Contract; key in the coining of the category itself, as well as for the impact it had on research on contractualism and philosophy in general. Subsequently, it delves into two large types of mechanisms that, according to this category, are used to subject women to the domination of men, as well as to exclude them from public order. Then, the two theoretical assumptions that help to promote the above are addressed, namely, essentialism and the public-private dichotomy. Regarding the methodical, the article is channeled into an approach typical of analytical philosophy, in which Pateman's text is carefully scrutinized, along with other contributions from other authors, for the sake of systematization, clarity and precision of the conceptual elements that this category entails. It concludes with a final reflection that emphasizes the importance of this category to approach, not only contractualists texts, but also Western philosophy –at least– in general.

The experience as a professor in the Communication and Language courses, and Academic Guide at the University of Costa Rica, has shown me a series of shortcomings in new students, in terms of understanding and ability to formulate research papers. On the other hand, I have observed that the texts on research methodologies, for this student group, are complex, very technical and full of terminologies that test their resilience. Given this, this text is proposed to be a pleasant, punctual and friendly way to bring young minds closer to the processes of research and its benefits, without losing sight of the fact that this approach must be made for young people whose way of knowing it is already different.

The aim of this projects to carry out there arrangement of the Chemistry Laboratory, Caribbean Branch, as a college educational area with the purpose to studythedifferentfactsthataffectthelearningprocesswithinthisarea. Subsequently, it was decided to execute an improvement in aspects such as security (a spacer distribution was studied) and resources; this with the intention to observe the influence of these two aspects in the increase of the student’s learning perception. In order to execute this study, a survey was applied to the students of Chemical Engineering, majoring their third and fourth year of the program, due to thefactthattheyweredevelopedwithintheaforementionworkenvironments. There were a rise in the security of a 30% and it was a better improvement in the student´s awareness about the knowledge adquisition when the enhancements were applied to security and available resources.

Context: The objective of this work is to identify the risk of fetal death related to maternal factors of women living in urban and rural areas. The problem lies in the little importance that women take in the different areas (whether urban or rural) of these factors, when determining the cause of death of the organism, because they do not consider it as something influential, which The main consequence is little information on whether or not any of these events was responsible for the death of the organism. Method: In order to solve this problem, certain algorithms are used that help us to correlate these factors by applying contingency tables and chi square, additionally they will be represented in the root cause analysis to facilitate the understanding of these factors. Results: It was determined that one of the main factors that affect the fetus in urban areas, this may be due to environmental pollution in areas with a lot of smoke, which causes hypoxia of the fetus (4.89). Conclusions: Unlike in rural areas where the main factor It is the lack of knowledge about pregnancy and the economic scarcity, on the other hand, it is contradictory that urban areas have more prenatal control and medical assistance, however, it is the area with the most deaths with 1558 registered cases.

Este artículo reseña: Isabel Wences, Paloma de la Nuez y Julio Seoane (coords.), La idea de corrupción en los siglos XVIII y XIX: Forjas y resignificaciones. (2022) Marcial Pons, Madrid, 186 pp.

The texts get in dialogue with the interpersonal and reactive responsibility thesis proposed by Sebastián Figueroa Rubio in his book Adscripción y reacción. Responsabilidad jurídica y moral desde una perspectiva interpersonal. After presenting this thesis, critic comments are offered, referring to the way the author designs the general structure of responsibility, a structure that gives priority to the reactive dimension of the act of holding someone responsible over the ascriptive dimension.