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

Some families located in poor sectors do not have sufficient monetary resources for survival, therefore, bartering has been practiced since ancient times and continues to be practiced as a way of giving and receiving some good or service that they lack; exchange one object for another out of necessity without the intervention of money. Therefore, this study sought to show how bartering is practiced more frequently as a means of subsistence to poverty to cover the unsatisfied demand, basically for food. The methodological procedure consisted in the application of a survey to the families that barter in the districts of Acora and Ilave, between the months of December 2015 to December 2017 in times of agricultural campaign; the information collected was processed with SPSS. The results show that barter is fully valid for the exchange of available objects with other goods required to guarantee food security in which money does not intervene. Process that is also called a swap, give what is yours (property) to receive other goods equivalent to the good given. In ancient times, the exchange of raw materials for crafts or food products was used more. The advantage was that a stock of products was maintained to promote other marketing channels. It is concluded that despite the persistence of bartering with favorable results, it was not always possible to find the other goods sought, as well as the equivalence of the goods, they do not always calculate the real value of the good in question of being exchanged, of which there is a risk to lose value.

Objective: To identify the main research about accounting information and financial risk in the SCOPUS database and carry out an analysis of the characteristics of the publications, as well as their content. Method: Consist of making a systematic review of the literature of the last five years following inclusion and exclusion criteria with the use of Boolean operators to better proceed. Results: 22 articles were identified, none of them with studies in South America and two of the articles have more than 50% of the citations. Regarding the content, they all contain accounting information as a variable and they are not found directly in the financial risk variable, although practically all financial risk subclassifications are covered indirectly. Another issue that was also found is that there are new concepts, for us, such as OPM3 and CFEBIT, linking it with accounting information and financial risk. A concept that we consider novel about the object of study of accounting is also proposed, strengthening the concept of accounting information but with a greater scope, even reaching the information of natural persons. Conclusions: Operational risk is the concept of financial risk most related to accounting information, there are no investigations in the Peruvian area, so it is recommended to see the possibility of adapting the investigations found for this investigation to the reality of Peruvian companies. Finally, some recommendations of topics that we consider interesting to be investigated are left.

This is a critical-hermeneutical and historical-comparative study of Political Economy and Economic History on the model of growth and development applied to the nineteenth-century process of colonization of the American West. The theoretical and methodological frameworks on trade and development are reviewed, starting from Smith and the following reformulations. Also, the religious and ideological factor is introduced, to address the role of utopias or colonizing companies in the form of community farms and workshops. A systematization and comparison between the projects of protestant and millenarian religious movements (i.e. shakers, rappitas, amanitas) and utopian ideological initiatives (i.e. icarists, owenians, georgists) it is offered, evaluating which was more efficient and sustainable, and the solution for Hillquit paradox.

In this article the objective was to highlight the importance of the carbon bonds. Which are economic and market instruments created to reduce the effect of greenhouse gases and contribute to mitigate climate change. Carbon bonds are commercial certificates that represent the avoidance or elimination of the equivalent of one ton of carbon dioxide emissions. The proposal of the Mexican government was projected to diminish by 2020 black carbon emission in 51% and diminish to 22% by 2030, using actions as an example: to increase the adaptative capacity and zero rates of deforestation. The development and commercial banking industries have issued 24 types of bonds: social, green, and environmental. There is a Mexican carbon platform, it is funded by the Stock Market MexiCO2 group. Its objective is to create environmental markets through social and financial instruments, such as: carbon bonds, that offer payments of taxes approved through the carbon bonds purchase. The bonds market accumulated 53,000 million of pesos in 2020. Because of the covid-19 pandemic, there was a rebound in gas emissions and green house effect and an imbalance in the carbon bonds market.

This is a critical and comparative review of the economic orthodoxy-heterodoxy relationships during theimplementation of formalist positivism paradigm, which instrumentalism and mathiness have reduced its realism and the ability to adapt to major changes. Given its extinction, its reformulation is urgently needed after the Great Recession, which it was unable to predict, and in the face of the digital economy, which it is unable to model. For this, the theoretical and methodological frameworks of the heterodox approaches of alternative and compatible foundations are used, serving as an adaptive option to the new social reality and guide in the paradigmatic transition.

This is a critical-hermeneutic review of Social Thought applied to Political Economy and Finance, under several heterodox approaches, to review the economic role of the Salmanticensis School and the possible consideration as an economic school. First, it clarifies the notion of the Spanish Economic School (EEE) and its relationship with other economic schools and approaches. Next, the transition from moral to political and positive economics is exposed, with attention to the development of academic disciplines. All this is completed with the systematization of economic-financial principles inspired by EEE

This article presents the development that is occurring in the economic valuation of ecosystem services and how it is related to a tool to make decisions about environmental conservation. To do, firstly, the national legislation in this regard is reviewed, a brief description of the theoretical conception of economic valuation is presented, ecosystem services are defined and, from this, some cases of valuation by types of ecosystem services are analyzed. Some limitations are exposed to finally raise how far we can advance with them.

This article is a summary of the research: The role of the leaders or rukukuna in the festival of the Sun of the Kichwa people of Cotacachi, as an element of identity and cultural reaffirmation, was authorized and certified by the Board of Directors of the Center for Scientific Research and Technological (CUICYT) of the Technical University of the North (UTN); For this reason, this research is distinguished from the rituals performed during the warrior dance in the town square of Cotacachi. There, the Kichwa dancers who represent two opposing geographical sectors physically confronted each other until they hurt each other. The project examines the symbolic role of the ringleader who is the most accredited figure of the Sun festival. Due to its structure, the research is ethnographic in nature, which studies the festive process of the dancers. In this process, 48 indigenous leaders from 12 Kichwa communities were involved, who are primary source informants for this exploration, who at some point in their lives played the leading role of “leader or prioste” of the festival of the Sun. Among the The most relevant results show the leader and his companions as the most outstanding actors of the war dance; they recreate power and collective authority through rituals to win the square. It is concluded that the leaders, the more trajectory and social experience they have, the higher hierarchy they have in the ritual or habitual scenario; during the war dance they cause bloodshed and even the death of their opponents.

Rural communities are possessors of a great cultural wealth. In this sense, in the Andean rural area, ancestral practices are preserved that contain a knowledge of spaces and a wisdom regarding nature. In this sense, transhumance is considered as the activity that still prevails in the Zhamar community, and is carried out by Mr. Damián Morocho and his mother Rosa Carchi. Every 4 months they undertake a trip with all their cattle to the foothills of the Nabón canton to provide food for their animals, an essential aspect of their economy. This practice, although it is still practiced in certain cases, is diffi cult and requires physical and mental effort for those who carry it out, and knowledge of the destination mountains.

This research was carried out in the Lomas Del Gavilán region, Nindirí-Masaya, with the purpose of characterizing agricultural activities and land use. The methodology used was descriptive, with a quantitative approach, the population was made up of 10 agricultural producers, integrating the sample of this research, the study variables are, agricultural activity, soil resource, impact of agricultural activities, good land use practices. For the collection of information, techniques were used, among them: the interview with state institutions present in the region, and later the application of the survey to the producers. The Lomas Del Gavilán region is a small area of 4.6 km2 (AMUSCLAM, 2011-2012), dedicated to agricultural activities including corn, beans, citrus fruits, vegetables. The existing activities in this region have generated a negative impact on the soil, due to overexploitation, bad agricultural practices, inappropriate use and deforestation that cause an accelerated process of soil erosion. Accelerated soil degradation processes are observed in the area, which can be manifested in the reduction of crops, especially in basic grains, and in the accumulation of sediments in the lower parts of the region.