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

El uso de programas contables está supeditado al pago de una licencia por parte del usuario. Los estudiantes pueden tener acceso a versiones educativas que proveen los fabricantes mediante un acuerdo de donación, el cual está limitado al uso exclusivo dentro de las instalaciones de la universidad. Pero, al momento de tener cambios en el entorno surgen dos cuestionamientos: 1) ¿Qué hacer cuando entras a un estado de confinamiento donde no puedes hacer uso de las instalaciones de la universidad?; 2) ¿Qué hacer si no cuentas con el capital suficiente para comprar o arrendar un programa debido a una recesión económica mundial? El objetivo del documento es proporcionar una alternativa de trabajo que permita el desarrollo de la contabilidad a través de un programa de código abierto. Por tal, se describen los ajustes que permiten operar un programa diseñado para España dentro del contexto mexicano. La importancia del presente surge de la necesidad de los empresarios sobre la información financiera y el cumplimiento de las obligaciones fiscales en materia contable. Además de la guía puntual sobre los ajustes técnicos, el presente proporciona algunos códigos QR donde se pueden descargar archivos que faciliten la implementación.

Gamification is a topic of recent evolution, which can be used in face-to-face classes and in distance education. In the teaching-learning processes it is a quite useful tool and more so in the context of the impact of the pandemic caused by SARS Cov-2. It is important to know its evolution and its link with technology, for this reason the different types of Education and their relationship with the Web are presented from 1.0, 2.0, 3.0 and 4.0. In order to know the use and impact of Gamification in distance higher education, a study is presented with the participation of professors and students of the Bachelor of Political Science and Public Administration of the UAEM Amecameca University Campus, of the Autonomous University of the State of Mexico.

The objective of this article is to describe and analyze the various crises suffered by the educational system in Mexico, as well as to detect the changes that this system experienced during the global pandemic caused by SARS-CoV-2 since the end of 2019. We also describe the transition to virtual education in Mexico and we focus our attention on analyzing the school dropout that occurred during the referred period, for this we will compare the dropout rate in the Faculty of Political and Social Sciences of the UAEMéx between 2020 and 2021 respectively, by means of a calculation between the total enrollment for the year, the number of new students and the total number of graduates. We face learnings and challenges that we have from the universities to offer a quality education.

The purpose is to analyze the existence of favorable conditions to take and develop distance and virtual classes in the first year of the pandemic. The educational system under confinement due to the Covid-19 pandemic, was tested in its ability to adapt and respond. At the higher level, the teaching activity was attended with classes, at first, through technological means that were available to teachers and students; in a second moment, higher education institutions had platforms and a more organized scheme. However, the students had to take their subjects remotely or virtually in unsuitable conditions, influencing their learning satisfaction, especially in the areas of health, agriculture, and in general those that require practice in their preparation. The useful didactics in the distance and online modality is one that focuses on problem solving.

The pandemic generated by SARS-CoV2 had serious consequences for the population in general and for educational communities in particular, since the confinement that was carried out to reduce infections caused socio-emotional problems in both students and teachers. Anxiety, stress, and feelings of loneliness and depression were common to most of those involved in the educational process. Likewise, the lack of socialization also affected the emotional development of teachers and students. The UAEM Amecameca University Center carried out a series of actions to temper the socio-emotional problems of students and teachers, including dialogue, emotional support and the implementation of artistic workshops and physical culture activities to promote the integration of students and generate empathy, solidarity and strengthen ties between the school community.

Education received an unexpected blow during the development of the COVID-19 pandemic, confining the student community in general to their homes, leading to the implementation of strategies to continue with said activity. Technology was the main tool at this two-year juncture. The community saw the problem in a different way, in addition to the fact that the generational eras acted with different patterns according to their vision and educational forms that differentiate them into homo sapiens, homo videns and homo ludens respectively.

Presentación del numero 14, con artículos de Miguel Ángel Sánchez y Talia Elizabeth Beltrán; Laura Elizabeth Benhumea y Wendy Mariel López; Orlando Justino Jaimes, Mónica Selene Meléndez, María del Pilar Silva y Ricardo Cortés; Rodolfo Téllez; Christian Reyes;  Daniel Roberto Peregrino;  Elvia Vianey Guerrero, María Inés González y José Luis Camacho. 

As one of the most significant buildings of Islamic architecture, Mosque has passed its process of formation, evolution, or decline over the years influenced by static and dynamic spatial and temporal sub-systems. Principles and criteria of aesthetics in Islamic architecture include form and shape, light and color, decoration and symbols. These principles are not fixed and unchangeable but are different for each region, culture and tradition, architect and building. Our knowledge about mosque design will be enhanced by considering the importance of studying these works and having accurate knowledge about the creators of these works intellectually and practically, which can pave the way for a more precise architecture design in today's mosques. This study aims to investigate the elements used in the architecture of the Nasir-ol-Molk Mosque in Shiraz based on Islamic aesthetics. Accordingly, the major raised questions are: what are the fundamentals used by the builders in the construction of Nasir-ol-Molk Mosque? Did the builders use Islamic aesthetic principles in the construction of this building? The current study is descriptive-analytical in terms of methodology. Subsequently, the information was collected through the study of related documents in the framework of the library, observation, and field methods. This study shows that Iranian aesthetics and Islamic aesthetics have impacted Nasir-ol-Molk Mosque. All the necessary elements for a sense of spiritual peace have been gathered in this mosque. The juxtaposition of light, color and the scientific support of particular importance have an aesthetic perspective, and there is a complementary connection between them.

The colonization of the Galapagos Islands beganin 1950 with the arrival of migrants from the coastof Ecuador and a few from abroad. The processwas accelerated and improvised, mainly becauseit responded to a need to adapt to an uninhabitedterritory. Consequently, urban and architecturaldevelopment followed referents from continentalEcuador: a mechanical process of importing cities. Bythe time the Islands were declared as a World HeritageSite in 1978, the first populations were growingrapidly with buildings made of concrete and otherindustrial materials. The thoughtless reproduction ofmetropolis logics in a highly sensitive context has ledto contradictions in architectural production, especiallyin the widespread use of polluting resources andtechnologies.In contrast, the latest Galapagos Plan (PDOT SpecialRegime Galapagos 2030) sets out its developmentobjectives following concepts of the Circular Economy.In the specific case of construction, the main strategiesfocus on the use of low-impact materials, properwaste management, and efficient design. This articleexplores the relevance of the use of local materials,above other criteria, in a sensitive and unique contextof the Galapagos Islands. The analysis is supported bya case study: the second house built in bamboo in theurban area of San Cristóbal Island.

The present study is aimed at establishing a qualitativequantitativerelationship of the consequences of stressfactors, as a cause, in construction workers and theireffect on the occurrence of occupational accidents.The investigation defined that the workers presentseveral problems that influence their development andwork performance when they carry out constructionactivities in tall buildings, where the presence of stressfactors related to the physical work environment, theconditions of the tasks of construction, the demandsand/or requirements of the work, the interpersonal,group, organizational and extra-organizationalrelationships between the group of workers andbetween them and the different actors in constructionactivities, suggest that there is a direct relationshipwith the appearance of accidents at work in 30% ofthe target group studied (3 out of 10 workers), defininga low to moderate percentage relationship. But thestudy also outlines the emergence of other conditionssuch as the permanent presence of acute infectiousdiseases whose coexistence with them is endemic andpermanent within the construction process such asparasitism, for example. This indicates that the problemin construction workers does not occur only due tostress, but that there are other indicators such as, forexample, the lack of hygiene prevention that directlyaffects the health of construction workers.