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

Entrepreneurship is an important engine of economic growth, job creation and social mobilization, therefore; there has been a growing attention to the promotion and development of programs to encourage female entrepreneurship within political and economic spheres. From the analysis of the traditional evaluation and follow-up methodologies, it is verified that these, traditionally, do not consider aspects inherent to participants in this type of programs and their environment. For such purposes, secondary and primary sources were reviewed, collecting the main findings of a study carried out in Costa Rica on three programs focused on promoting female entrepreneurship. In this context, this article proposes a generic model of management and results indicators of seven dimensions (governance, effectiveness and management, sustainability, efficiency, financial inclusion, impact orientation, monitoring and evaluation). The proposed model focuses its applicability on the evaluation of support programs for women-led enterprises. The results obtained and the proposed guide contribute to generating relevant information for decision-making, especially in the formulation of public policy and appropriate programs for this type of initiative and population stratum.

This article describes the characteristics of engineering professors, in Argentina during pandemic times, related to the resources that they include into their teaching sessions and their digital competencies self evaluation. A quantitative study with a descriptive-correlational approach was implemented. A total of 327 teachers participated -with national representation - and answered a self-administered questionnaire. The results indicate heterogeneity in teaching seniority, in experience in the use of digital resources, and the type, variety, and quantity of tools used. High levels of self-perception in digital skills were also found, especially in younger groups. There is evidence of an association of said self-perception with age, teaching seniority, the number of digital tools and social networks that professors use to teach. Several relationship patterns were found between some digital tools that are usually used by male professors that would explain the inclusion of simulation tools in their practices.

In this article, a review of the literature related to the substantive analytical procedures in the audit of financial statements is carried out and an innovative methodological proposal is presented for the execution of such procedures in different representative items of the financial statements of different types of companies. The substantive analytical procedures in auditing consist of certain calculations such as ratios, indices and percentages that express relationships between different items in the financial statements of an entity, or between these and other information of a non-financial nature. When certain necessary conditions are met, these procedures allow auditors to carry out efficiently the examination of different elements of the financial statements, without performing exhaustive documentary tests, or at the very least, they can reduce the extent and degree of detail of those tests. For proper execution of substantive analytical procedures, plausible and permanent relationships between the relevant variables must exist; It is also essential that internal controls ensure the credibility of the information from which the calculations of these relationships are fed.

The article focuses on the three contemporary Japanese poets Yosano Akiko, Sagawa Chika and Ito Hiromi as examples of women who break away from the conventions of “women’s poetry” and subvert the image of femininity which has been traditionally portrayed in poems written by Japanese women, at the same time that they preserve in their works themes related to the female sex. Taking as connecting point the female body and the way it is positioned in relation to the outside world, the article analyzes how Yosano, Sagawa and Ito –each in her own subversive way– use different languages to explore the female body itself, as well as themes such as female sexuality, love, motherhood and death.

Este artículo describe y evalua la elección de metáforas gramaticales en la escritura académica en español (L1) y en portugués como lengua extranjera (LE) de estudiantes chilenos de pregrado en Traducción con el fin de analizar cómo construyen y qué implicaciones generan las metáforas gramaticales (Halliday, 1994) en sus textos. Se discuten los conceptos de literacidad y biliteracidad avanzada en la escritura académica en dos o más lenguas (Hornberger, 2003; 2013). Estos conceptos se vinculan con las metáforas gramaticales, un recurso para la variación en la expresión del significado, típico de registros académicos y/o científicos. Los análisis consideran pares de producciones (L1 y LE), de los cuales cada par es el trabajo de un único autor. Se presentan seis ejemplos que explicitan la presencia de metáforas gramaticales y se compara sus efectos en las referidas lenguas. Las conclusiones resaltan cómo las metáforas gramaticales se incorporan a los textos en L1 y LE en número y forma distintos, a la vez que su selección corresponde a un rasgo reconocido y replicable de la escritura académica.