Repositório RCAAP

Objective determine the effect of internal control on the financial management of a food supplier company in 2020. Methodology: The data collection technique was the interview, observation and documentary analysis. The techniques corresponded to the interview guide, verification sheet and document analysis guide.  Results: determined that the food supplier company has deficiencies in the internal control components; where there was evidence of a shortage of stocks, deterioration, lost merchandise and expiration, adding a total of S / 48,296.90 in losses. Likewise, after having adjusted the findings, it was determined that the company would have obtained a higher return, that is, the liquidity and profitability indicators would have been higher than what was obtained Conclusion: that internal control affects the financial management of the food supplier company.

The objective of the research was to determine the effect of inventory management on the profitability of the automotive company in the district of Tarapoto, a study that took into account scientific articles oriented and published in EBSCO HOST, redalyc, ProQuest, SciElo, Scopus, Dialnet and SciencieDirect based on the last 5 years. Methodology: It is applied because it relied on theoretical contributions for solution alternatives, with a quantitative approach, descriptive scope, cross-sectional and non-experimental design because no variables were manipulated. As a result of the above mentioned, it was evidenced that at the beginning of the evaluated period the inventory management was deficient, which improved progressively with the application of new policies generating a positive effect on profitability. The research concludes that according to the analysis carried out, the company has the tools to develop the activities correctly, a fact that generates improvement in the management processes and that the implementation of the new policies has had a satisfactory influence on profitability, generating a ROS of 4.75%, ROA of 4.48%, ROE of 37% and ROCE of 112%.

This article sought to determine the effect of credit policy management on the behaviour of the delinquent portfolio in the COOPACT of the district of Tocache-San Martin, this study was applied type, non-experimental design, quantitative approach, cross-sectional and descriptive scope, the population and sample consisted of the Cooperative Savings and Credit, during the period 2017 to 2020; for data collection was used two study techniques documentary analysis and interview, with which it was obtained as a result that the financial institution has an adequate credit policy management, since in the years 2017 and 2018 have obtained favorable results, however, in the year 2019, employees have not exercised correctly credit policies generating an unfavorable increase in the rates of delinquent portfolio; instead in the year 2020 the financial institution applied strategic methods that helped mitigate the risk that could cause the pandemic managing to stabilize the indicators of the delinquent portfolio. It was concluded that the financial institution by adequately applying the credit policy management generates a positive effect on the behaviour of the non-performing portfolio.

The objective of the research was to determine the effect of inventory control on the financial economic situation of the San Hilarión milling company, 2020 study that had in mind scientific articles oriented and published in EBSCO based on the last 5 years. Methodology: It is of the applied type because it depended on theoretical contributions for solution alternatives, with a quantitative approach, descriptive scope, cross-sectional and non-experimental design because variables were not manipulated. As a result of the aforementioned, it was evidenced that the losses caused by inadequate inventory control in the organization amount to S/ 46,052.00, which had an effect on the economic and financial situation, generating a negative effect on the economic and financial situation. of a San Hilarión milling company, 2020. The investigation concludes that according to the analysis carried out by the company, the inventory level of a milling company was identified, where it was inadequate in 30%, regular in 55% and adequate in a fifteen%. At the dimensional level, in the entry of products, it is regular in 55%, in the handling of products it is regular in 55%, in the output of products it is regular in 80%.

The present research aims to assess the process of construction of life projects as a strategy for student development in the face of the Covid-19 crisis in students of the Universidad Laica Eloy Alfaro de Manabí, in order to understand objectives, and others, through this teaching-learning strategy to achieve short-, medium- or long-term goals. The qualitative approach, of a descriptive type, complying with different phases. The population was a total of 19 students in the Tourism Career, Pedernales Extension, during the 2020-1 academic period. The results show the idea of combining the Secular Thinking and Life Project course, to form a free being to face the COVID-19 crisis and continue with its plans in the tourism sector. It is evident that they want to complete their degree, continue with higher education and support their family.

COVID-19 spread very quickly worldwide, although the general population has been affected, the groups with the highest level of vulnerability to the virus and its psychological consequences are health personnel. The objective was to evaluate burnout syndrome in health professionals in times of COVID-19 in databases containing scientific literature. We worked under a qualitative approach and analyzed 19 articles from primary sources indexed in Scielo, Redalyc, Scopus, DOAJ, Dialnet and Ebsco. In the first instance, 1586 articles were obtained, of which only 19 met the criteria set. A greater presence of articles with cross-sectional observational descriptive design was observed, the total sample was health professionals, where high burnout rates reached 95% of all the articles analyzed and with a higher prevalence in women than in men, thus concluding that burnout is high in health professionals; In addition, for the presence of burnout, contact with COVID-19 patients, schedules and work overload have been a primary factor for their symptoms to be triggered.

The research presented seeks to determine the relationship of electronic commerce in tax evasion of service companies in the province of San Martín, it was considered an investigation with a quantitative approach, with a non-experimental design and correlational scope, where the survey was used as a technique. and the instrument the questionnaire, to determine the level of reliability of the present investigation, the Cronbach's alpha statistic was used. For data collection, a sample of 30 service companies was considered using inclusion and exclusion criteria, which allowed knowing the behavior of the variables. Whose information collected in the questionnaire, the results were processed through the SPSS program where the analysis and reliability were carried out, between the variable electronic commerce and tax evasion, according to the Spearman's Rho test, from which a correlational result of 0.844 was obtained. in which the result establishes a strong relationship and reaching the conclusion that electronic commerce affects tax evasion of service companies in the province of San Martín.    

There are studies on "I learn at home" which is the multichannel platform for virtual education of the Ministry of Education in Peru regarding its scope, logistics and problems, not its didactic suitability, the objective of the study is to propose contextualized indicators of didactic suitability for the “epistemic” dimensions of problem-situations, language and “ecological” of adaptation to the curriculum and sociocultural, especially, according to the ontosemiotic approach of mathematical instruction, the qualitative interpretative approach and exploratory scope are used, a non-experimental transectional type with the technique of the focus group, where a collegiate group of seven teachers familiar with the ontosemiotic approach analyzed and developed the learning experience "Preferences of products for a business" of the diagnostic evaluation for the fifth grade of primary school, based on the competence solves management problems data and uncertainty. The teaching staff proposed three essential basic indicators with which students can demonstrate the achievement of the mathematical competence developed for each component according to the abilities to represent information with graphics, communicate statistical ideas, use solution strategies and argue solutions with information. process, appropriate to the context of virtual education in rural areas, in accordance with the cycle standard and components of didactic suitability, the results urgently suggest the need for collegial, permanent collaborative work to generate instruments for didactic analysis and evaluation, adequate indicators and contextualized to the reality of rural virtual education

The present study aimed to analyze the relationship between body image and risky sexual behaviors in students at the secondary level of an educational institution, had a non-experimental design, of correlational cross-sectional cut. The sample consisted of 403 participants (51.6% female and 48.4% male) aged between 12 and 17 who completed the Body Shape Questionnaire (BSQ) online surveys and the Risk Sexual Behaviors Scale. The results revealed that 72.7% of adolescents showed a moderate level of concern about body image and 47.1% presented a low level of risky sexual behaviors, it was also evidenced that factors such as grade, sex and age are not related to body image, but to those with risky sexual behaviors; finally, it was concluded that body image is related to risk sexual behaviors (rho = .715; p = .000) accepting the study hypothesis.

This study aimed to investigate the mediating effect of burnout on the relationship between grit and turnover intention of private tertiary school teachers in Region XI. A convergent mixed-methods design was utilized. A total of 303 private tertiary school teachers who were at least three years already in the service in Region XI were selected using purposive sampling technique. Adapted survey tools and interview guide questions were used to gather the essential data. The statistical tools used were mean, standard deviation, Pearson Product Moment of Correlation, and the Sobel z-test. The Colaizzi’s method was utilized to elucidate the qualitative data. The findings revealed that private tertiary school teachers’ level of burnout and turnover intention were low, and their level of grit was high. Moreover, the relationship among these variables was significant. Also, the mediating effect of burnout on the relationship between grit and turnover intention was significant, although it was just partial. The lived experiences of teachers were explained further by the themes revealing personal, work, and client-related burnout; positive dispositions on the teaching profession; underlying reasons for low level of attrition; and invigorating grit and strength as reasons to stay. Furthermore, the impact of these experiences on their beliefs and attitudes included: staying is beneficial, adhering commitment to excellence, and demonstrating positivity in all circumstances. Finally, the quantitative findings corroborate with the qualitative findings.

This study dealt on how I improved the academic performance of my learners on the topic of separating mixtures at Rizal Central Elementary School, Kapatagan, Digos City for the school year 2020-2021. Guide cards, activity cards, assessment cards, enrichment cards and reference cards comprised the Strategic Intervention Material (SIM) entitled “Go and Separate” which was used as a form of remediation. The material covers one of the least-learned competencies in Science VI, Quarter I which is “enumerate techniques in separating mixtures such as decantation, evaporation, filtering, sieving, distillation, and using magnet” and for this study, decantation and evaporation were focused. The data collection was performed using pretest, posttest, and perception survey questionnaire. It was analyzed quantitatively and qualitatively. It was concluded that based on the outcomes of the study, the use of Strategic Intervention Material (SIM) has contributed meaningfully to the academic performance of the learners. It was also perceived that the participants exhibited enthusiasm and enjoyed the use of Strategic Intervention Material (SIM) through their positive responses based on their answers on perception survey questionnaire.

The present study was carried out in order to identify the usefulness of experience marketing, based on the analysis of the perception that customers have of a boutique and what their experience is within it, so that in this way the wishes of customers are identified. the clients. Therefore, it was sought to analyze that 50% of customers perceive an exciting and fun experience when buying products within the boutique. The method used was deductive and the research design was carried out with a quantitative and descriptive approach, since it is intended to describe the perception that people show regarding their experience when shopping at Boutique BR Among the results obtained, it is observed that only 34% of customers perceive an exciting experience when shopping at the boutique, therefore the hypothesis raised in the research is not accepted; However, it is concluded that activities such as customer service and attention should continue to be implemented, have more variety of products and offers, to continue generating positive experiences in customers and increase the number of them with a perception of exciting experience.

The objective of this research study was to establish the relationship between budget execution and the quality of public spending in the District Municipality of Shapaja, period 2019. It was justified in theoretical contributions by authors that allowed the development of the research, the theoretical bases that helped to evaluate the problem through measurement instruments. The research was of a basic type, non-experimental design, there was a population of workers from the district municipality of Shapaja with a total of 19 people and the documentary collection regarding the budget execution and quality of public spending (PIA and PIM). Regarding the technique, it was the documentary analysis and the survey, and the instrument was the guide to the documentary analysis and the questionnaire. Having the following results, the Pearson correlation between budget execution and quality of spending of the District Municipality of Shapaja, period 2019 is high; with a value of (0.889) and the bilateral significance less than 0.05 (p <0.000).

The entry into force of the T-MEC is a tool that allows Mexico to boost its economy and adapt it to the trends and needs demanded by the new stage of Globalization in the 21st century, however; the competitiveness of the Mexican economy in contrast to the economy of any other developed country presents an imbalance in social, economic, and commercial terms. The present research considers as a central objective to identify the main factors that influence the competitiveness of companies, it is based on qualitative, non-experimental type, under an exhaustive review of scientific literature, it was obtained as a result; a theoretical / literary framework that will serve as a reference for future research. From the literary review, a total of eight factors were identified that have acted as the determining factors that affect the competitiveness of companies.

The general objective of this investigation was to “determine the effect of the financial audit on the financial statements of the company Transportes Maenfer S.R.L., Chimbote-2021”. Likewise, this research is of an applied type, with a descriptive-correlational research scope and a non-experimental research design. The sample consisted of four (04) workers from the accounting area, in addition to the financial statements of the company: statement of financial position and statement of comprehensive income. As techniques the survey and documentary analysis were used. Regarding the results, these were obtained through a Kendall's Tau-b statistical analysis, which gave us the p value (0.005) and the degree of correlation (p = 0.800). Finally, it was determined that the financial audit has a very significant effect on the financial statements of the company Transportes Maenfer SRL, Chimbote-2021, since the p value (0.005) is less than the significance level of 5% and the degree of correlation (p = 0.800) indicates that this is very significant.

The purpose of the article was to know the failure to comply with municipal incentives in provincial governments, in turn stimulate proper management and improve decision-making by the public servant, through the technique of observation, exploration and interpretation of the chosen theories in scientific databases such as EBSCO, Pole of Knowledge, Latin Science and Scopus, allowing to know the function of the municipal incentive plan in the public management process. Its methodology was a bibliographic and descriptive review, as a result it was evidenced that, for the fulfillment of the incentive plan in the different levels of local, provincial and departmental governments, they have to be analyzed according to the personnel who work in the institutions, in addition, determine that the public official has developed their soft skills and the use of information and communication technologies to be able to function in their functions. In this way, the proportion of public servants will be equated with the goals stipulated in their incentive plan according to their category designated by the Ministry of Economy and Finance, for which there is no evidence of duplication of functions of the official who is responsible for a designated goal or administrative function of the municipality.

The purpose of this work was to develop a web system to evaluate maintenance service providers in an efficient and effective way. In the first part of the investigation, the specification of requirements was carried out, for which it was necessary to design and validate the instruments to evaluate suppliers, in addition, the business process model and use case diagrams were elaborated. Managers from the departments involved, as well as their collaborators, participated in the first part. In the second part corresponding to the development of the web application, it was necessary to carry out: (a) the architecture of the system, (b) the class diagram, (c) the design of the database and (d) the programming of the system. As a result, a reliable, effective, efficient and objective web system was developed to evaluate the performance of maintenance service providers.

Objective: To propose an order costing system to determine the production costs of the "Don Cuy" Restaurant, Huaraz - 2021. Methodology: The research was approached from the quantitative approach, descriptive type, descriptive-propositional design. The population and sample consisted of all the cost documents of the first quarter of 2021 of the restaurant. The instruments applied were the documentary analysis guide, the questionnaire guide and the observation guide. Conclusion: they do not manage a cost system to establish what the sale price, profit and utility are; therefore, they are not estimated as production costs; Therefore, a costing system was designed for orders that have real values of the dishes, raw materials, labor and services involved in the costs of the restaurant; favoring the utility of the business and competitiveness.

The content of this work is about the Legal Institute of the Prescription established in Law No. 125/1991 and its agreement with the Constitutional Norms of the Republic of Paraguay. The legal institute of the prescription in the field of Tax Law consists in the loss of the right to activate the collection of the main obligation and its accessories; it differs from private law due to the unavailability and in terms of expiration due to the causes of interruption, The scope in Law 125 regulated in Art. 164º consists in the extinction of the right to activate the collection and the accessories, as well as the penalties for infractions. In fact, it does not operate ex officio; it must be promoted by the interested party by way of the exception under Art. 167º which establishes the subsistence of the natural obligation, it differs from the comparative legislation in which it operates automatically.

COVID-19 pandemic brought so many changes in the state of education after school’s temporary closure. Educational institutions transitioned to modular distance learning from the usual face-to-face teaching which put both teachers and students less prepared, if not totally unprepared. This qualitative phenomenological study explored the challenges and mechanisms of teachers in the implementation of modular distance learning in the Philippines amidst COVID-19 pandemic. Data were gathered through in-depth interview to twelve (12) teachers, six (6) were teaching in the elementary, and the other six (6) teaching in the secondary level. Recorded interviews were transcribed and analyzed using the following steps: data reduction, data display, and conclusion drawing and verification. Ethical issues were considered in the conduct of the study. Results revealed that the challenges of teachers in modular distance learning includes time-consuming, incomplete and unanswered modules, inadequate parental support, and insufficient trainings to teachers. The mechanisms utilized by teachers to overcome the challenges includes time management, regular communication to parents and students, reskilling and upskilling of teachers, and utilization of blended learning. With this, it is recommended that DepEd should continue to undertake monitoring and evaluation on the implemented modular distance learning to assess its quality and relevance on the current status of education in the country.