RCAAP Repository

The general objective of the study has been to determine the effect of factoring on the liquidity of a commercial plastics company in the District of Tarapoto. Applied research, descriptive scope, non-experimental design - cross-sectional. The sample consisted of a plastics trading company, whose instruments applied were the interview guide and the registration form. The results were: Factoring is made up of its credit management activities (Analysis of the modality, credit sales and accounts receivable), financial debt (debt capacity, rates and commissions). The organization has had an annual negotiation of S / 450,000 minus the factoring that amounts to 15% S / 67,500 with a monthly rate of 7.5% and administrative expenses for banking S / 10,000, finally, it received the accumulated amount of S / 382,500. The liquidity analysis showed a working capital of -S / 34,857.61 (negative), general liquidity for 0.93, acid test for 0.60, defensive test for 0.05. Conclusion: The effect of factoring on liquidity is significant, because, if the company had not used this, current liquidity would have shown a decrease of 0.33 cents, likewise in the acid test it would have shown a decrease of 0.14 cents.

Organizational culture is of the utmost importance to achieve a competitive advantage. Each organization develops its own, unique and non-transferable culture that differentiates it from its competitors. The purpose of this research is to diagnose the dominant culture and the desired culture of a commercialization company of finishes and materials for the construction of the city of Mazatlán Sinaloa Mexico. The survey technique was used to collect the information. The measurement instrument used is the one that contemplates the Competency Values Framework (MVC) and the Organizational Culture Assessment Instrument (OCAI), it was applied in March 2021 to 40 workers representing the total workforce of the organization. It is concluded that the dominant culture was that of the market and the desired culture was that of the clan.

The research has been developed within a context of high competition, where the company not only requires a good product or service, but also a positive profitability, as a result of positive economic and financial indicators. Based on this, the following general objective was proposed: To determine the relationship that exists between the economic-financial evaluation of the profitability of the Multiservices company and Kennys SAC-Soritor 2021 investments. The methodology was of a quantitative approach, with a non-experimental design, collecting the data through the questionnaire and the observation sheet, counting on a sample made up of financial data from 2020. The results indicated that the relationship between the economic-financial evaluation and the profitability of the company was validated by the determination of the sigma value of 0.000, where there was a correlation value of 0.317. While, it was concluded that the relationship that exists between the economic evaluation on the profitability of the company was validated by the determination of the sigma value of 0.000.

The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).

The general objective of this study was to determine the incidence of collection processes in the delinquency of the company Digital San Martín S.A.C. from Tarapoto. The study has presented a non-experimental cross-sectional design, explanatory level, and the hypothetical-deductive method was used for data analysis. In the evaluation of the collection processes developed during 2020, the interview guide and the documentary analysis guide were used as instruments. Results: 100% of the actions of the collection processes are not carried out efficiently or in a timely manner. All this made it possible to show 84% delinquency and 39% coverage, both indexes caused by the increase in the amount of accounts pending payment represented by S/135006. Also, the company has non-updated records and documentary information; does not show collection strategies in accordance with their reality; lacks organized and systematic monitoring of the total amount of outstanding debt; it presents a poor development of debt control activities, among others. Conclusion: the collection processes negatively affect the delinquency of the company.

The main objective of this research was to determine the economic factors and their effects on the non-compliance of the tax obligations of the grocery sector in the Buenos Aires Market, Chimbote, 2021.The population and sample are made up of 50 merchants of the grocery sector of the Buenos Aires Market Aires. To collect the information, a survey with 14 items was applied. The results of the investigation showed that economic factors significantly affect the non-compliance of the tax obligations of the grocery sector in the Buenos Aires Market, Chimbote, 2021. The conclusions regarding the economic factor were found that 52% agree with keeping the information in mind to comply with tax payments and 66% consider it necessary to have a payment schedule.

In order to identify and specify the medicinal plants most used by pregnant women and in their different stages of the puerperium; and to characterize the forms of use of medicinal plants in the gestation period and, in the puerperium of the native communities of the zone 7-Loja-Ecuador; a qualitative and quantitative, descriptive study will be carried out. It will work together with the positions of the Ministry of Public Health in each community, prior to this the project will be socialized, to obtain pertinent information and learn about the different medicinal plants used, as well as at what stage of pregnancy and the puerperium they are most used. It will be allowed to define the differences and similarities of their uses in the first level and in this way to be able to suggest if they are effective for the solution of health problems in the study group, the ancestral therapeutic uses of the different species of the ecosystem will be established. zone, to recover the ancestral culture in the management of medicinal plants in the intervention locations. And the optimal forms of preparation and use will be established to apply them correctly and thus take advantage of the properties of each of the parts of medicinal plants.

Companies are in constant competition and improvement in economic performance, which is why they are influenced by their operational capabilities. The study of operational capacity is important and becomes increasingly relevant given that companies and industries are carrying out continuous improvement processes, using their resources to the maximum in order to maintain their permanence in the market. Environmental management within the municipal decentralized autonomous governments includes several activities aimed at conserving the environment and proposing tasks for conservation, being very important to know the operational capacity, taking into account the powers established in the different legal instruments. The objective of this research is to establish a technical tool on which the Annual Operating Plan and the Annual Purchasing Plan are planned in the Environment Management Department, to perform the functions regarding each of the environmental activities according to the exclusive competencies in terms of comprehensive management of solid waste. In accordance with the analysis carried out, the real capacity of the integral management of solid waste is 58,862 h/year, with an efficiency of 65.21%, this is due to variables of assignable causes that must be taken into account ( multiple jobs, continuous stoppages of machinery for corrective maintenance, unforeseen operational activities), which have nothing to do with operability and planning.

The present research entitled "Evaluation of informality and its relationship with the economic growth of businesses in the Central Market of Moyobamba 2021" had the general objective of determining the relationship between informality and economic growth of businesses in the Central Market of Moyobamba - 2021; opting for research of applied type and non-experimental design and the level is descriptive correlational in which the relationship between the two variables was evaluated. The data collection was obtained through the use of the survey technique, data that were collected through a survey of traders in the central market of Moyobamba, which provided us for the development of this research. The population is made up of 846 merchants, and to determine the size of our sample we used statistical sampling, which yielded 264 merchants from the Central Market of Moyobamba. In conclusion, we can affirm that informality has an impact on the economic growth of the businesses in the central market of Moyobamba 2021, since by not being formalized a business loses the opportunity to take advantage of the benefits that this brings with it.

This paper offers a reflective-analytical approach to workers in cultural-creative industries to investigate social problems and their personal values, both capitalism and socialization. Thus, it allows us to focus on Chilean culture through a triple crisis (health, economic and social) of cultural institutions. Our qualitative research aim is to analyze the impact of the cultural-creative industry on the experience related to the coronavirus pandemic and the social outbreak. In different methodological treatment both for artists and cultural managers in Chile and for the State's cultural institution to discuss and to propose the debate on workers through cultural-creative industries. It is therefore concluded that the need to obtain the participation of workers in the cultural sector. As well as economic stability due to the absence of support from the State's cultural institution towards social inclusion. Likewise, the greater need to rethink human well-being in a world to develop and promote the work of the cultural-creative industry in Chile.

The present investigation had as general objective: To determine the level of relationship between inventory control and profitability in the company "El mundo de los Repuestos JR E.I.R.L.", Period 2018-2019. Regarding the methodological structure of the study, they were: a basic quantitative approach, a correlational descriptive level, a non-experimental design with a longitudinal cut, a sample determined by 48 financial statements (24 financial statements and 24 income statements) monthly. of the company, the technique used was documentary analysis. It was concluded that there is a relationship between inventory turnover and return on assets, because a p-value = 0.027 <0.05 was found, as well as, there is a relationship between inventory turnover and net profitability, because a p-value = 0.048 <0.05, on the contrary, there is no relationship between inventory turnover and return on equity. Consequently, there is a relationship between average life time and net profitability, because a p-value = 0.00 <0.05 was found, and there is also a relationship between average life time and return on assets, because a p-value = 0.005 < 0.05, finally, there is a relationship between the average term of existence and the return on capital, because in table 9, a p-value = 0.008 <0.05 was found.

As March of 2020, Brazil became part of the countries affected by the COVID-19 virus and began to take a series of measures in order to contain the virus. In the municipality of Iturama-MG it was no different, and one of the first measures, after the city hall was the suspension of the fair for family farming in Iturama and region (FAFIR). Farmers and family farmers saw their main marketing channels paralyzed, in addition to their own, most of them considered to be considered at risk, making them, thus, at the mercy of their own luck, since both as fairs were held. forbidden to function with regard to institutional purchases, mainly as directed towards school meals, also stopped being carried out. Faced with this context, a survey sought to understand how farmers and family farmers in Iturama-MG and the region are marketing their products, based on the difficulties encountered in the face of a pandemic generated by the new coronavirus, which in turn has repercussions of several times and intensities. on the production, distribution and supply of food

The objective of this study was to determine how inventory control is related to the distribution system of the El Gran Saposoa Agrarian Cooperative, 2021. A type of applied research, non-experimental design, cross-sectional, descriptive level was used. correlational. For data collection, a population of 113 collaborators was determined and 56 as a sample, the survey technique was applied and the questionnaire as an instrument. For the presentation of the results, a descriptive and inferential analysis was used, which revealed that the inventory control presents a regular level in 64%, in the same way the distribution system in 61%. Therefore, it is concluded that inventory control is directly and significantly related to the distribution system of the El Gran Saposoa Agrarian Cooperative, given that a p-value=0.00<0.05 was obtained, and a correlation coefficient strong positive Pearson's R of 0.824. This indicates that when inventory control presents an increasing behavior, the distribution system tends to grow. Similarly, the effect size showed that inventory control influences 67.8% in the distribution system.

The research aims to analyze the processes and psychological elements of communication that are generated in the citadel Las Piñas of the city of Milagro, for which a descriptive design has been applied with a quali-quantitative approach through in-depth interview and surveys, for which a sample of 6 community leaders and 323 residents was selected. The results showed a lack of knowledge about community participation by the leaders as well as the residents, evidenced rather coordinated cooperation activities such as meetings, mingas and brigades to manage specific needs of the community. Regarding the communication processes, these are limited to the municipal authorities and internally in the community the actions are personal or through WhatsApp. In addition, with respect to the psychological elements, there is a total ignorance of the legal regulations on the part of the community product of the unfavorable perception which declines the attitudes and values of the citizenship in the face of these phenomena. All this hinders an adequate participatory movement.

As a result of the pandemic caused by the new coronavirus, in Brazil and in the world, basic education has undergone several transformations. The purpose of this article is to reflect on the impacts of the pandemic caused by COVID-19 and to analyze the challenges of teaching practice in the public network (Secretariat of Education of the State of São Paulo – SEDUC/SP, Municipal Department of Education of São Bernardo do Campo - SME/SBC) and private in the municipality of São Bernardo do Campo. According to the technical procedures, this article is characterized as a literature review and case study, since there were twenty articles read, twelve articles were used and, consequently, seven articles were discarded. A questionnaire was applied to 125 teachers of basic education from public and private schools in the state of São Paulo. The research results were analyzed through a table on the profile of the faculty and their expectations in relation to teacher training and remote teaching. Finally, although Information and Communication Technologies (ICTs) are present in the 21st century, there are several factors that end up influencing the relationship between pedagogical praxis and ICTs.

The article presents a review of the work of the seven governments of Ramón María Narváez y Campos under the reign of Isabell II, a time of great changes and deep political alternations, as is present when having to conform the I Duke of Valencia to a total of seven governments, with the support of the Moderate Party. The methodology consists of a comparison and review of historical bibliographic sources and archives, going to the oldest sources in order to have a vision with aspects that sometimes have not been taken too much into account, thus helping a historiographical debate. The development of the article confirms the reforms that were carried out during the seven governments, with a profound scope in Spain, and some of which lasted over time. Thus, we observe how the governments had a greater reformist scope than in other literature has been considered, leaving aside the reforms of Ramón María Narváez, their significance and their importance.

The purpose of the research "Financial education and credit card indebtedness of Plaza Vea customers" was to determine the relationship between financial education and credit card indebtedness of Plaza Vea customers. Correlational research with a non-experimental cross-sectional design with a quantitative approach, made up of 306 customers to whom a questionnaire was applied. The conclusion was: The level of financial education of Plaza Vea customers is low in 48%, medium in 39% and high in 13%; the level of indebtedness of customers is low in 17%, medium in 31% and high in 52%, the relationship between the dimensions of financial education and indebtedness is significant because the significance was 0.005, 0.005, 0.015 and 0.001 with a Rho Spearman correlation level of 0.159, 0.159, 0.102 and 0.184. The relationship between financial education and credit card indebtedness of Plaza Vea customers is significant because the significance reached was 0.017 with a correlation level of .136 (very low positive correlation).

Machine learning or machine learning is considered as a subarea in the field of computing and informatics, in addition to being closely linked to artificial intelligence; The objective of this technique is to make computers learn, being an agent that improves the experience; it has been very useful especially for the analysis of investigations and processes that generate large amounts of data; For this article, a documentary review is carried out on the state of the art of the main automatic learning methods, based on publications and articles from no more than two years ago, in order to know concepts, identify and understand the operation of the various Machine Learning techniques used to detect financial fraud.

The general purpose of the study is to determine the relationship between e-government services and user satisfaction in a district municipality, San Martín, 2021. Regarding the methodological aspect, it is of a basic type and non-experimental design. The sample consisted of 145 users from a district municipality, the sampling was probabilistic, whose applied instrument was the questionnaire. General results: The level of e-government services is 75% average because users do not have updated data, which affects the correct completion of requests and procedures, which are not properly registered and programmed. The level of user satisfaction in a district municipality, San Martín, is 77% average. The relationship between the dimensions of e-government services and user satisfaction in a district municipality, San Martín, is significant, with a bilateral significance of 0.000 and a level of Spearman's Rho determining coefficient of 0.597; 0.351; 0.457 and 0.509. Conclusion: e-government services and user satisfaction have a significant relationship, given that the obtained bilateral significance of .000 and a Spearman Rho correlation coefficient of 701.

The research was proposed as an objective to determine the relationship between public policies and economic development in the Province of San Martín, 2021. Regarding the methodological framework, the research was of a basic type of non-experimental design of cross-sectional descriptive-correlational level, the The population and sample consisted of 100 and 80 collaborators respectively, the type of sampling used was simple random probabilistic, the technique and instrument used was the survey and questionnaire respectively. Results: The current situation of public policies is regular according to 80% of administrative collaborators, while the level of economic development in the Province of San Martín, 2021, is average according to 85% of them. Conclusion: Conclusion: The relationship is significant and direct between public policies and economic development in the Province of San Martín, 2021, because the value of Sig. (Bilateral) was (p-value = 0.001) and the correlation coefficient was (rho = 0.388).