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

One of the tasks to be immediately solved in school artistic swimming, is related to the technical preparation that constitutes a fundamental part in the training process of artistic swimmers. In this article, it is offered the results of a bibliographical review that was carried out with the objective of address the main considerations about the process of technical preparation in school artistic swimming, with particular emphasis on the training of figures; in addition, the most relevant theoretical contributions and inconsistencies that justify the improvement of the studied process were specified . To achieve this, analytical-synthetic and inductive-deductive scientific methods were applied from the theoretical level, and documentary analysis as an empirical method, in order to reference the results of research on this subject from an analytical and critical perspective, which allowed establishing opinion and debate criteria to achieve an understanding of the topic developed; as conclusions, it was pointed out that the epistemological limitations detected are summarized in methodological insufficiencies present in the content, methods, dosage and distribution of the loads due to omissions of procedures, this made it difficult to correctly orient the training of the figures towards the fulfillment of the intended objectives.

The issue of tactics in sport is controversial from the scientific and pedagogical points of view. In the research presented, a theoretical analysis of the main studies that addressed the term tactical action was carried out. Psychology, as a science applied to sport, has among its aims psychological preparation and within this the realization of psychological control of the athlete; in this direction, it was intended to know the manifestations of the psychological performance variables during the entire sports training process and to contribute, based on its various intervention methods, to the development of skills to face any objective or subjective obstacle during the competition. It was concluded that, for greater benefit in psychological interventions in the area of technical-tactical performance, the term tactical action must be taken into account, the approach to technical and tactical terms as an indissoluble unit, the identification of significant technical-tactical elements that are part of the characteristics of the sport and the personological characteristics of the athlete; in addition to the theoretical approaches that served as support for the development of the study.

The project "Study of laterality patterns of elite athletes in Cuba" has as its objective the diagnosis, characterization and assessment of laterality patterns of active and retired athletes with high sports results, but so far it lacks a deepening in the usefulness that laterality can have in the technical-tactical preparation in combat sports, so the objective of this article was to systematize the main researches related to the use of laterality in these sports. For this, the inductive-deductive, analysis-synthesis and bibliographic review methods were used in order to determine the background and interpret the main reference research on this subject. It was concluded that among the main aspects addressed were: the competitive advantages of left-handed athletes, the technical volume that was carried out in competitions, the characterization of the athlete according to their lateral preferences and how they influence sports performance. However, no study was observed regarding the use of laterality patterns in technical-tactical preparation in combat sports, which became a lack, for the study of these sports disciplines.

Blood flow restriction training has turned out to be an alternative that achieves results similar to those achieved by high intensity training. The present article offers the result of a research where, a bibliographical review was carried out to inquire about the effectiveness in increasing muscle strength, as well as to analyze the mechanisms of action and methodology of practical application, through the method of partial restriction of blood flow with endurance to low loads. The reviewed literature supports the positive effects of this method to generate hypertrophy and increase muscle strength, both in the healthy population and in the rehabilitation period. The main mechanisms proposed as mediators of this adaptation are increased secretion of growth hormone, intracellular signaling via anabolic and catabolic pathways, and the contribution of inflammatory or edematous processes. It was recommended to work with loads between 20 and 40 % of a maximum repetition and with a volume of 75 repetitions per session with training between 2 and 4 times a week, for a minimum of three weeks. The effects on neurological adaptation were discussed, without supporting evidence. It was concluded that the method of partial restriction of blood flow generates an increase in strength and hypertrophy and is recommended as a complementary and alternative method to high intensity exercise, in populations that are necessarily unable to train at high intensities.

The compliance expenses of the tax vector are those costs and time that a taxpayer assumes to comply with tax obligations, the standard of the Ecuadorian tax system has implemented strategies that encourage voluntary compliance, as well as the simplification of processes to reduce them, however, there is still a high cost, which essentially affects SMEs. The present investigation answers the question: How do the expenses of compliance with the fiscal vector affect the profits of the legal SMEs of the Piñas canton, period 2021? Whose objective was to determine the incidence of the expenses of compliance with the fiscal vector in the profits of the legal SMEs of the Piñas canton, period 2021. The Hypothetical-Deductive method was used, of a descriptive type and from a quantitative - qualitative approach. It considered a population of 169 Legal SMEs from the Piñas canton, and the questionnaire was applied to a sample of 67 businesses. The results detail that the sum of the internal and external cost affects the utility, where the highest is the internal cost. It is concluded that the expenses of the fiscal vector are high and the use of external accountants is very common in Legal SMEs.

The objective of the research was to determine and analyze the socioeconomic factors of financial education through the following indicators: household economy index, index of financial attitudes and behaviors and index of financial concepts and knowledge. For data collection, a questionnaire was used to measure financial capabilities based on the methodology used by the Development Bank of Latin America, applied to people between 18 and 80 years of age in the province of Cusco, and after data analysis, the indexes were calculated. For the econometric analysis, a multiple linear regression model was developed with robust statistics to measure the degree of relationship between socioeconomic factors and financial education. The results showed that the level of financial education in the province of Cusco is medium-high, explained by favorable results in two of three indexes (index of financial attitudes and behaviors and the index of financial concepts and knowledge); however, there is room for improvement in the household economy index, due to poor family budget planning. Finally, it was identified that the factors that have the greatest impact on financial education are educational level and income level.

The Editorial Committee of the Semestre Económico Journal of the Universidad Nacional del Altiplano de Puno-Perú, in this edition, puts into consideration of the readers, the issue of the international context with differentiated effects on the economies of the countries, entitled "the consequences overviews of the war in Ukraine and proposals for pacification from Human Rights” prepared by Antonio Sánchez Bayón. Four issues are addressed: 1) the recognition of the condition of a total war; 2) reflection on whether history repeats itself (and how); 3) make a minimum balance of winners and losers; and 4) provide some notes on transitional justice, human rights and Humanitarian Law. In this way, it is possible to take stock of a conflict that goes beyond

In Ecuador, before the start of the global pandemic, 939 metric tons of food were wasted per year, which is equivalent to a loss of 332 million dollars per year. Thus, the present investigation tries to examine the effect of COVID-19 on food waste in households in the city of Loja during the pandemic. For this analysis, the Theory of Planned Behavior (TPB) and Partial Least Squares Structural Equations (PLS-SEM) were used. The results obtained show that social norms, environmental awareness and COVID-19 have significant values and affect food waste in households in the city of Loja. Accordingly, if consumer behavior and habits had changed before the pandemic, food waste would have decreased. Therefore, it is important to promote food donation campaigns to the most needy people and, on the other hand, make a shopping list and create a meal plan to buy and prepare the necessary food and mitigate food waste in the city from Loja