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

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The objective of the research was to assess the quality of the theoretical conception of the didactic model of interdisciplinary treatment of the content of the Basic Mathematics subject with the content of the theoretical subjects and the professional practice of the Bachelor of Business Administration career. For the application of the criteria of experts, 15 candidates were selected, of which ten professors are from the specialty of Mathematics from the area of Business Sciences of the Faculty of Business Sciences of the State Technical University of Quevedo. The didactic model reveals the integrative epistemological logic of the interdisciplinary professional approach to the interdisciplinary treatment of the subject content, as essential regularity, expression of the relationships between the components of student motivation, interdisciplinary appropriation and systematization, in the teaching-learning process of the Basic Mathematics subject. The criteria of 15 experts were evaluated with the Kendall's coefficient of agreement, as well as their statistical significance. The components of the didactic model were evaluated: Motivation, Appropriation and Interdisciplinary Systematization of the content of Basic Mathematics; conception and revealed qualities, dialectical relations between each one, their structure and relations as subsystems. The assessment of the relevance of the main research results based on the criteria of experts and users, allowed to corroborate the feasibility of the didactic model, which showed that they favor the improvement of the process under investigation as a new alternative solution for interdisciplinary treatment of the subject content

Cocoa is a crop whose role has been relevant in Ecuadorian history and economy, being one of the export products that has managed to insert the country into the international context. Through this study, a historical approach is made on the importance of cocoa production, highlighting significant moments of booms and crises that have transcended at the national economy level. For this, not only elements of the economic and historical context are addressed, but also social and political related to the production of this crop. The structure of the work is based on a documentary and bibliographic review on the subject, emphasizing the historical significance of cocoa as an export fruit. In addition, relevant economic potentialities of this production are exposed up to the present, through which its significance and implications, as well as its role in contexts of change and development, become notable.

The present investigation titled: Comparative study of the professional profile of the graduates of theAccounting career of two public institutions. Lima-Peru, 2019. has had as hypothesis: There aresignificant differences between the professional profile of graduates of the accounting career of theJuan Velasco Alvarado Public Technological Higher Education Institute (IESTP-JVA), and theInstitute of Higher Education Argentine Public Technology (IESTP-A) - Lima. Regarding themethodology according to Bernal (2000), it can be typified as substantive, and descriptiveexplanatory,according to Hernández, Fernández and Baptista (2006), we consider as the scope ofthe study: correlational; According to Ávila (1990), it follows the descriptive method, according toCastro (1999), the Descriptive Comparative design is considered. The sample has been made up of102 students from the Institutes of Higher Technological Education: Juan Velasco Alvarado (52) andArgentina (50) - Lima. The data collection was done through a Likert scale questionnaire on theopinion of the students graduating from the Professional Accounting Career about the variable:Professional profile of the accounting graduates. The interpretation of results was done through theStudent's T test and the Mann Whitney U test; As the most important conclusion, there are significantdifferences between the professional profile of accounting graduates from the Juan Velasco AlvaradoPublic Technological Higher Education Institute (IESTP-JVA), and the Argentine PublicTechnological Higher Education Institute (IESTP- A) - Lima.

At present, the use of information and communication technologies have become the main support for both private and public business processes, including the daily life of citizens. In this sense, the Peruvian State through the National Electronic Government Office (ONGEI) prioritizes the strengthening of the Information society through a plan called Agenda Peru. To verify whether the implementation of the standard has allowed the improvement of information security in the Ministries of the Peruvian State, a quantitative correlational investigation of a non-experimental and cross-sectional type was carried out, determining the degree of implementation of the standard and the level of incidents of Information security in the selected population, which for the purpose of the study were 18 ministries and the Presidency of the Council of Ministers. The result indicated a negative correlation coefficient of -.636 and a significance of .003; Determining the level of implementation of the standard in the ministries is 2.83, being at the planning level with respect to five levels of incremental implementation (organization, planning, deployment, review and consolidation) proposed by the ONGEI.

The purpose of this study was to determine the degree of relationship or association between familyfunctionality and self-esteem in students of Regular Basic Education of a Public EducationalInstitution of the City of Lima; It responds to basic research with a quantitative approach, correlationallevel and non-experimental design; 127 students participated in it, to whom the Olson FamilyCohesion and Adaptability scale phases III and the Rosenberg Self-Esteem Scale were administeredthrough the observation technique, both instruments having validity and reliability requirements; Inthis regard, the results showed that 47.2% of the students evaluated present a medium-range type offamily and 52.0% an extreme family, also considering them as separated in 88% and disconnected in31%; Likewise, regarding the dimensions of cohesion and adaptability, the type of family was chaoticat 92.12% and flexible at 3.93%. Regarding self-esteem, the respondents show it in 98% at the highlevel compared to 1.6% who show it at a medium level. Concluding that family functionality is relatedto self-esteem in a moderate positive way in students from that educational context.

The research addressed a problem of great interest in the field of tax deductions and evasion, which often harm the growth and development of companies as well as the country, since it affects the entrepreneur who is formalized and pays his taxes; The objective was to determine if the effects of the deduction regime affect tax evasion in the service sector. The type of research is applied, with a descriptive correlational design, whose population was 6,700 accountants and a probabilistic sampleof 257 professionals. The results indicated that the effects of the deduction regime directly affect the tax evasion of companies in the service sector in Metropolitan Lima, based on the correlation coefficient Tau b of Kendall of .688 and a Sig. (Bilateral) = .001. It concludes that the implications generated by detractions at the business level and the problem of tax evasion have in this regime, one of the causes that in Peru there are high rates of evasion and little competitiveness in companies, as is the case of the services sector, which require greater incentives to optimize assets in these organizations.

Business management as a whole is one of the most important actions withinorganizations, whether public or private, for-profit or non-profit, they seek to have intheir actions a management that is optimal and that allows them to develop efficientlyin the business environment where they carry out activities and therefore compete. Thepurpose of the research was between business management, business formalizationand the development of the MSEs of the District of San Juan de Lurigancho. Themethodology was based on a non-experimental cross-sectional design, with aquantitative approach, deductive method and correlational scope. The study populationconsisted of 130 microentrepreneurs, with the obtaining of the information, thedescriptive and inferential analysis was preceded, reaching the conclusion that there isa relationship between the variables, a result that answered the hypothesis generalraised in the investigation, with it finally the perceived problem, was verified with thefound findings.

A few decades ago, families have adopted certain changes in their dynamics, structureand composition. Considering that the family is a fundamental piece in the life of everyperson, we must bear in mind that it is within the family where the individual feeds on abaggage of experiences that will establish that his life behavior is positive or negative,with success or failure, with overcoming or frustration. The present research ParentalCompetences: A challenge for families, aimed to determine the level of parentalcompetencies in the participants of the Strong Families: Love and Limits program, CallaoRegion, 2017. A descriptive method with a quantitative approach was used; non -experimental design: cross-sectional. Those that made up the population were familiesfrom the Program, sampling by convenience. A survey was applied to 200 fathers and /or mothers. Of the total of respondents, 56.5% of those surveyed were located in anoptimal area, for which it was concluded that the participating families located at anoptimal level in their parental skills favored the learning received in the program,improving social emotional as well as behavioral aspects of their children showing unionand family bond.

Development is an upward process that aims to make human beings happy, improving theirstandard of living and well-being, enjoying the freedom and capacities to make decisions andchoose how to satisfy their needs. From the economic point of view, they are determiningfactors of development, the growth of national production, the increase in per capita income,industrialization, technological advance and the modernization of society. However, in thefreedom paradigm it also depends on other determinants, such as social and economic plans(educational and health services), the exercise of civil and political rights, (freedom toparticipate in public debates and elections), and the caring for the environment forsustainability. It integrates social, cultural, economic, environmental, political and institutionaldevelopment. The method applied was the synthesis analysis of secondary publications at thenational and international level. The objective of the research was to systematize thedetermining factors of human development between the years 2013 and 2021.