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

The present research work entitled "Study of feasibility of the use of public bicycles as alternative transportation in the city of Puyo" promoting an environmentally friendly mobility. Therefore, a quantitative research was carried out, having a descriptive research design, for which 365 surveys were applied to the inhabitants of the city of Puyo. As an effect of the analysis and tabulation of the results obtained, it was possible to know the variables that prevented the use of the bicycle, in addition to the acceptance, prices that users would be willing to pay, and that in turn 5 routes were implemented with a total of 13.73 km, design speed, acquisition of 65 bikes; the construction of 5 stations, 6 parking lots, and 5 maintenance areas, which will guarantee a good operation of the system within a schedule from 06:00 to 21:00. Finally, it is mentioned that the present research work was analyzed from various perspectives such as environmental, social, economic and technical, with which the implementation of the public bicycle system was viable, it is considered convenient to carry out socializations with bicycle users, as well as of means of motorized transport to guarantee the hierarchy of mobility within the city, thereby achieving sustainable development.

The identification of the level of maturation of a child within its psychomotor neurodevelopment is of importance to demonstrate the existence or not of a deficit, in addition to its relationship with the application of early stimulation within the first year of life GENERAL OBJECTIVE: To determine the relationship between psychomotor development assessed with the Denver II test and prematurity of newborns in the Neonatology Department of the IESS Riobamba Hospital, in the year 2019 - 2020. Data were collected from 50 children who met the inclusion criteria, the data obtained were tabulated in SPSS software version 22, and then analyzed and interpreted using statistical tables. RESULTS: The results obtained showed a statistically significant relationship between receiving early stimulation with the social-personal area with p= 0.031-OR= 8, IC=95% (0.94-68.4); as in the gross motor area with p= 0.006-OR= 7.969 IC=95% (1.57-40.5) which decreases the possibility of developing a global delay in neuropsychomotor development.

Taking into account that human beings have different perception channels to mentally represent the information that arrives from the outside to their brain and that each person will do it through the most developed channel, the objective of the research is to identify the relationship between learning styles, study habits and academic performance. A quantitative research of correlational-explanatory scope was carried out, the population refers to 11 students of the seventh grade of the Fidel de Montclar Educational Institution. The results showed that 100% of the students and 50% of the teachers have a kinesthetic learning style. The study habits showed that 45% have great empathy for study, but 72% do not have an adequate physical environment to study, 36% do not have any study habits, 63%, in spite of not being organized, do comply with their homework. The academic performance showed that 63% of the students have a basic average, 18% a high average, 18% a low average, concluding that both the learning style and study habits influence the academic performance of the students. 

This research aims to link pedagogical strategies to strengthen cultural identity in fifth grade students of the Guanguezan Educational Center located in the Yascual indigenous reservation in the municipality of Túquerres, in order to preserve the traditions, uses and customs of this community in the future; The general objective is to analyze the impact of traditional games as a pedagogical strategy to strengthen cultural identity, a study that will be carried out through a qualitative paradigm, aiming to make achange in society through critical social research using action research in order to implement mechanisms to generate such change, using instruments such as field diary, survey and direct observation

The objective of this research was to design a program of corporal ludic strategies to promote emotional education in 4-year-old children of the Benjamín Rosales school in the city of Guayaquil. A quantitative approach methodology, propositional correlational type, non-experimental design was used. For the diagnosis, a questionnaire was applied to 12 individuals and an unstructured interview was carried out to determine the play strategies used by the teachers. The result is a program based on corporal play strategies to potentiate emotional education in children, based on Piaget's (1998) theory of creative strategies, reaching the conclusion that the use of the program will allow strengthening the relationship between the different needs to improve education by means of playful games that favor intellectual and motor development.

The Brazilian automotive industry started the year 2018 with a big question: "Will the Rota 2030 program - Mobility and Logistics be approved?". The discussions took place throughout the year, and then, on December 10, 2018, the law No. 13,755 was approved, granting automotive companies a series of tax benefits, with a counterpart in investments in Research and Development (R&D). In this context, this article aimed to assess whether automotive companies qualified for the program have adopted the same accounting treatment for recognition and disclosure of government grants arising from the Rota 2030 program. This is a qualitative, descriptive study, whose data were collected from interviews carried out with managers of companies in the automotive sector. The selected profile of each company aims to establish a comparison between business models, size and target audience, in order to determine whether these characteristics were relevant in decision-making process over the appropriate accounting treatment to be applied. Notwithstanding firm characteristics, it was possible to observe that there is no unanimity in this choice, where part of the interviewed companies use a different accounting from the others. The result of the study also demonstrated that, due to the fact that the amount of government grants generated implies equity and income indicators, and that can even determine the permanence of the company in the Rota 2030 program, the choice for accounting treatment becomes relevant in the decision-making process and analysis of results.

The present paper deals with a study of the Declaration of Liquidated Operations with Currency in Kind and how this ancillary obligation can prevent money laundering. Such research is carried out through the analysis of qualitative data that seek to meet the general objective and research question of this work through documentary observation, participant observation and interviews with depth. The general objective is to identify the main procedures required by the declaration of Liquidated Currency Operations (DME). The specific objectives seek to produce knowledge about the main procedures and the obligatoriness of the elaboration, as well as the penalties of noncompliance with the exigibility of this accessory obligation. Looking for a scientific research, the approach of the problem intends in how the declaration in question can constitute itself a contributory tool in the control of the laundering of money. For this, will be addressed systematic of fill of the fields of forms of the declaration of liquidated operations with Currency in Kind, as well as the analysis of data and documents to avoid possible differences between the information and, consequently corrections and fines that respondents may be subject to in case of problems caused in the submission of the declaration. It can be concluded that DME contributes to the suppression of money. Key words: Declaration. Precedence. Obligatoriness. Rectification

With the entry into validity of Law 1314 of 2009, all Colombian public and private companies had to comply with the new regulatory frameworks regarding the way of recording and presenting the entity's financial information; therefore, this research analyses the management of international standards in simplified joint stock companies. The methodology of this research is analytical. It starts with a theoretical sweep on the impact of IFRS in Colombia and their application in for-profit organisations S.A.S. As a conclusion, IFRS have generated great impact in Colombian organisations, regarding their application and presentation, this standardisation of information presentation is being applied in Colombian companies, with the elaboration of reports and presentation of financial statements under the international regulatory framework, the adoption in SAS companies varies depending on whether they are group one, group two or group three.

The objective of this research was to analyze the perception of Accounting students from a community university in Santa Catarina about the International Financial Reporting Standards and the impact on the future of the accounting profession. The methodology of this study was classified in terms of the approach as quantitative, in relation to the objectives, as descriptive, and as a survey, according to the procedures. As a data collection instrument, a questionnaire was applied electronically between March and April 2021, containing eight closed questions and validated by 3 professors in the area. The population consisted of 326 students enrolled in the Accounting Sciences course in 2021/1 and the sample comprised 121 students who correctly answered the questionnaire, which corresponds to 37.10% of the population. The collected data were tabulated using Google Forms® and the technique used for data analysis was descriptive statistics, according to the relative frequency distribution. The main results reveal that a significant portion of academics perceives that the changes resulting from accounting convergence are important or very important. On the other hand, it was found that a significant number of respondents still lack knowledge and understanding of the convergence process. It was also found that most respondents agree that the market requires constant updating.

The national air transport sector had many unprecedented crises, which were aggravated during the Covid-19 pandemic. This fact impacted the economy due to the drop in the generation of capital and investments in the Brazilian market. Thus, this study aims to analyze whether the financial-accounting variables and the economic crises have statistically significantly affected the EBITDA of the leading airline company in B3 S.A. – Brasil, Bolsa, Balcão, GOL Linhas Aéreas Inteligentes SA. For this quantitative research, the statements were analyzed quarterly accounting, released by the chosen company, for 2014 to 2021, to calculate the accounting-financial indicators proposed by Assaf Neto & Brito and Sanvicente & Minardi, together with other hands presented by the authors of this research. Thus, two multiple regressions were performed based on these data, using the IBM SPSS Statistics for Windows software. In part, this limitation could be admitted, considering that the unavailability of accounting data from companies listed on B3, with a shorter frequency - preferably daily, makes it difficult to formulate accurate conclusions about the significance relationship between accounting indicators and EBITDA.