Es una publicación académica editada por la organización Cienciométrica orientada a publicar trabajos inéditos en las áreas de Ciencias Naturales, Ingeniería y Agrícolas. Tiene como finalidad presentar discusiones alternativas que representen las diferentes perspectivas en los procesos de investigación. Se publica semestralmente, está dirigida a estudiantes, docentes e investigadores en las áreas de Ingeniería, Básicas y Agrícolas. ISSN: 2619-2685
Active Family Participation in Speech-Language Intervention Processes
Introduction: Language development in childhood is influenced by biological and environmental factors. The family, as an immediate context, plays an essential role in the intervention of children with language disorders. Methods: A systematic review of recent scientific literature related to family participation in therapeutic language processes was conducted. Results: The studies show that the active involvement of caregivers improves the generalization of learning, enhances the communicative environment, and strengthens therapeutic achievements in natural settings. Analysis and Discussion The evidence supports an ecological and collaborative approach, where the family is considered a strategic agent in the child’s language development. Conclusions: Including the family in interventions promotes more effective and sustainable processes, with positive impacts on children’s communicative progress.
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Relationship between the Pedagogical Model and the development of competencies in students of the Public Accounting program at the Francisco de Paula Santander University
The study analyzes the relationship between the application of the institutional pedagogical model and the development of competencies in students enrolled in the Public Accounting program at Francisco de Paula Santander University. A structured questionnaire was administered to a sample of 100 students, who were selected through non-probabilistic convenience sampling. The analysis was conducted using a descriptive-correlational design and a quantitative approach. The evaluation of perceptions of teaching strategies, educational coherence, reflective assessment, and the development of disciplinary, professional, and cross-disciplinary skills was carried out using a 32-item Likert scale instrument. The results indicate that the teaching practices identified are positively linked to the reinforcement of technical, communication, ethical, and critical thinking skills. Furthermore, the levels at which the pedagogical model is applied are favorable. It is concluded that the application of the dialogical-critical pedagogical model contributes significantly to the training process, although there are still challenges related to the consolidation of active methodologies and competency-based assessment. The research provides empirical evidence that can guide teacher professional development and curriculum improvement processes in the program.
Intelligent Chatbot for Identifying Scams and Malware on WhatsApp and Generating Recommendations for Users
The increase in digital scams and the circulation of malicious content on instant messaging applications, especially WhatsApp, has become a problem that compromises the financial security and well-being of users, with greater vulnerability in older adults. In this context, a chatbot was developed oriented towards people without technical knowledge, capable of analyzing messages and images received via WhatsApp, identifying signs of scams or possible malware, and offering clear and actionable preventive recommendations. For this, a quantitative approach and iterative development were followed: a dataset was built with real and simulated messages, anonymized and labeled; the text was normalized using natural language processing techniques and represented with term frequency–inverse document frequency; subsequently, a classification model based on support vector machines was trained. In the visual component, a preprocessing flow was implemented with computer vision and optical character recognition to extract text from screenshots and evaluate it with the same analysis pipeline. The integration of the system was carried out using the official WhatsApp interface and a web service for the reception and response of messages. The results show an accuracy of 93% in message classification, 96% successful operation in functional tests (48 out of 50 interactions processed correctly), and a usable text extraction of 85% in image analysis. In operational validation with real scam messages, a functional accuracy of 90% was obtained. Overall, the chatbot demonstrates technical viability and stable performance for detecting threats in text and images within WhatsApp and guides the user with preventive recommendations, contributing to decreasing the risk of digital fraud in everyday messaging environments.
Specific disorder of language and its involvement with predictive processes for school learning. Intervention strategies
The study reviews the scientific evidence on Specific Language Impairment and its relationship with predictive learning processes. It uses a mixed methodology based on the PICO and GRADE models to organize the search and analysis of information. The results identify the Adams Models as one of the most commonly used methods for the assessment of Specific Language Impairment. In addition, intervention strategies aimed at the different components of language are proposed. It is highlighted that Specific Language Impairment affects language production and comprehension, causing significant delays in communicative development. Therefore, timely rehabilitation processes are required. Among the conclusions, assessments focused on attention, memory, auditory discrimination, and discourse are indicated. Finally, “Creating Learning” is highlighted as a useful intervention strategy for children aged 3 to 7 with Specific Language Impairment.
Intervention’s technique most used in infants with central auditory processing disorder CAPD)
INTRODUCTION: The Central Auditory Processing Disorder (CAPD) is a deficit in the processing of information related specifically to the auditory modality, it can be exacerbated in environments where acoustic conditions are unfavorable. This pathology is related to hearing, speech understanding and language development deficits. METHODS: This research has methodological mixed, meta-analytic systematic review in experimental studies with the help of the PRISMA method, the design of the question was made with the PICO tool and the level of evidence with the GRADE and RevMan methodology. RESULTS: Were found 37 articles, and 6 meet the established inclusion criterial, where was evidenced that 83.33% show auditory training as a technique, and 16.67% address the bottom up and top down technique. ANALYSIS AND DISCUSSION: The two techniques most used for the rehabilitation of CAPD were auditory training and top down-bottom up. It is shown that the articles found allude to the same rehabilitation techniques, where work on therapeutic management, environmental modifications and compensatory strategies are evidenced, which belong to the most effective technique. CONCLUSIONS: The Auditory training is the most effective technique for the intervention of CAPD, which shows beneficial and positive results in users, well as being means that have greater attraction and motivation for the infants.
Educational Inclusion: From Reality To Action
This research aims to contrast the reality and inclusive actions of an Educational Institution in the Municipality of Cúcuta, revealing the experiences of educational actors. This study is framed in the interpretive paradigm under a phenomenological method, collecting information through semi-structured interviews with six key informants (teachers, parents and students with and without disabilities). The findings reveal the perspectives of the teaching-learning process, identifying the actors in the inclusion process and strategies for teaching children with disabilities who belong to inclusive classrooms. Therefore, it is determined that the activities developed within the classroom are integrative but not inclusive, making it necessary to implement collaborative learning strategies and meaning for all individuals, as a universal method that will help learning by eliminating segregation, facilitating the teaching process.
Traffic Prediction System for Avenida Cero Using Fuzzy Logic and Parallel Computing
Vehicular congestion in border cities such as Cúcuta represents a significant urban challenge due to its direct impact on mobility, travel time, productivity, and environmental pollution. Traditional prediction models based on statistical techniques often present limitations when dealing with the uncertain, nonlinear, and highly variable nature of traffic, especially in contexts influenced by dynamic factors such as weather conditions, day type, and time-of-day variations. This study proposes the design and implementation of an intelligent system capable of predicting traffic levels on Avenida Cero in Cúcuta by integrating fuzzy logic and parallel computing, two complementary approaches that enable the modeling of uncertainty and the optimization of execution times. A Mamdani-type Fuzzy Inference System (FIS) was developed using Python and the scikit-fuzzy library, incorporating input variables such as time of day, weather, and day type, and producing as output the traffic level categorized as low, medium, or high. Membership functions were defined according to representative local traffic patterns, and a rule base was constructed to capture linguistic relationships among the influencing factors. To enhance computational efficiency, the rule evaluation process was parallelized using Python’s multiprocessing module, allowing operations to be distributed across multiple processor cores. Test cases based on real and simulated scenarios demonstrated that the system generates coherent and stable predictions, while the parallel version reduced execution time by approximately 30% to 65%, depending on the number of rules and processes employed, achieving speedup behavior consistent with Amdahl’s Law. These results show that combining fuzzy logic with parallel computing constitutes a robust, efficient, and viable approach for vehicular traffic prediction in urban environments where uncertainty, variability, and the demand for rapid response render traditional methods insufficient. Furthermore, the proposed approach highlights the potential of intelligent systems to support decision-making processes related to mobility management, traffic control, and urban planning, offering a scalable and adaptable solution for cities facing congestion-related challenges.
Intelligent system for clinical diagnoses of dental diseases using parallel programming in threads and automata in semantic validation as support for health specialists
This project presents an innovative solution for automated dental diagnosis aimed at optimizing clinical accuracy, documentary traceability, and operational efficiency through structured symptomatic processing and semantic validation based on formal computational models. Its impact lies in reducing human error, standardizing clinical analysis, and strengthening the quality of diagnostic reports, consolidating an intelligent model applicable in real clinical environments where traditional diagnosis presents limitations derived from subjectivity, low replicability, and variability of criteria among professionals. These limitations affect clinical reliability, while artificial intelligence has proven to be an effective tool for symptomatic and radiographic interpretation, enabling the integration of clinical information into structured and auditable reports. In Colombia, the advancement of automated solutions for screening and clinical orientation demonstrates a favorable environment for the adoption of intelligent systems in oral health. The objective of the project is to develop an intelligent system for automated dental diagnosis, with technical traceability, structured validation, and parallel processing capable of correlating symptomatic descriptions and visual evidence through semantic validation algorithms and concurrent analysis. The methodology was structured into five phases within the Scrum agile framework: analysis of clinical–computational requirements, development of the symptomatic module, design of the diagnostic interface, implementation of export and documentary auditing components, and simulated validation using clinical criteria. The data used were obtained from structured scientific sources, clinical symptomatic datasets, and specialist- validated radiographic simulations, ensuring representativeness and technical coherence. The results show a system capable of processing symptoms expressed in natural language, correlating them with images, and generating structured diagnostic reports in PDF format, achieving diagnostic concordance above 92%, average response times below three seconds per thread, and complete semantic validation. In conclusion, the system demonstrates high technical and clinical viability, offering a robust, scalable tool aligned with national and international digital transformation policies in oral health.
Contemporary Challenges of the Accounting Profession in Response to Regional and National Demands
The accounting profession is undergoing transformations driven by digitalization, automation, sustainability, and convergence toward international financial reporting standards. These changes have modified the profile of public accountants, demanding competencies related to data analysis, financial interpretation, technological management, and strategic decision-making. This article analyzes the main contemporary challenges facing the accounting profession in Colombia, with emphasis on regional and national demands associated with digital technologies, corporate sustainability, and the implementation of International Financial Reporting Standards (IFRS). Methodologically, the study is based on an analytical review of academic and regulatory literature related to accounting education and professional practice. The findings highlight the need to strengthen interdisciplinary training, digital competencies, and curriculum updates in accounting programs. It is concluded that adapting the accounting profession requires continuous academic innovation and stronger articulation with economic and technological dynamics.
Expiration date alert system at the point of sale of a dairy company in the city of Cúcuta
The present research aims to design, implement, and evaluate an expiration alert system integrated into the Point of Sale (POS), focused on optimizing the inventory management of perishable products in small and medium-sized commercial establishments such as convenience stores, mini-markets, and supermarkets. This study arises from the economic and operational losses caused by product expiration, a problem that negatively affects profitability, internal control, and customer satisfaction. In response to this issue, an intelligent system capable of generating early alerts for products nearing their expiration date is proposed, allowing inventory managers to apply preventive strategies such as product rotation, discounts, promotions, product sampling, or returns to suppliers. The research adopts a mixed-methods approach, combining quantitative tools to measure the financial impact before and after the system’s implementation, and qualitative methods to identify technological and operational needs in different types of businesses. The expected results aim to improve inventory turnover efficiency, reduce product waste, and strengthen financial sustainability through technological solutions adaptable to the characteristics and needs of each commercial establishment.
Digital marketing: a case study with Instagram and TikTok social networks
Introduction: The changes that the business environment has experienced allow companies to adapt to the constant volatility that optimally occurs in the market. Building a system that takes advantage of the environment's opportunities with all internal and external resources is necessary to create a competitive advantage. The present work aims to design marketing strategies focused on the social networks Instagram and TikTok for the company Burj Khalifa, located in the Municipality of Los Patios, Norte de Santander, for 2023-2024. To design digital marketing actions for the Burj Khalifa nightclub in the Municipality of Los Patios, Colombia. Methods: The study is conducted using a mixed-methods approach and a trans-sectional research design of an exploratory and descriptive type. A questionnaire was administered to one hundred fifty customers. Results: 87.33% of respondents are informed of the nightclub's events through social networks; also, 82.00% of respondents use Instagram to learn about the nightclub's offers. TikTok is not a widely used social network. Conclusions: It is suggested that the company plan monthly content focused individually on Instagram and TikTok; likewise, it is important to encourage audience loyalty by creating a membership. On the other hand, it is advisable to use Artificial Intelligence to create gamification in order to generate greater interaction and interest in the audience.
Effectiveness of Speech Therapy Treatments in Post-Stroke Dysphagia.
INTRODUCTION: Dysphagia is an impairment in any phase of the swallowing process and is a common complication in patients with stroke, affecting feeding safety, nutritional status, and quality of life. Its therapeutic management is essential in speech and language rehabilitation. METHODS: A systematic literature review with an analytical approach was conducted to identify and evaluate studies on therapeutic interventions in patients with post-stroke dysphagia. RESULTS: Neuromuscular electrical stimulation (NMES) was implemented as a standalone treatment in 33.3% of the studies, while its combined use with the Mendelsohn maneuver was reported in 66.6%. Improvements were observed in clinical indicators of swallowing. ANALYSIS AND DISCUSSION: The findings suggest that NMES enhances laryngeal control and reduces pharyngeal transit time. Its effectiveness is greater when combined with other therapeutic strategies, supporting a comprehensive approach in speech therapy intervention. CONCLUSIONS: NMES is an effective therapeutic strategy for the management of post-stroke dysphagia, particularly when integrated into combined intervention protocols, improving swallowing function and patients’ quality of life.
Intrinsic and extrinsic factors that affect voice production in teachers and generate vocal pathology.
In this article, a theoretical review is carried out on the identification of vocal risk factors to which teachers are exposed, with the intention of promoting reflection measures in prevention against pathologies that arise due to misuse and abuse. of the voice The objective is to describe the intrinsic and extrinsic factors that influence the process of voice production in the teaching population and that generate a vocal pathology. .
Relationship Between Hearing Loss and Academic Performance in Elementary School
Hearing is the fundamental process that enables every human being to develop communication and learning skills. Therefore, in elementary school students, hearing loss can disrupt the entire learning process, significantly affecting it, which in turn has repercussions on their academic performance and, consequently, throughout their lives. The study was conducted using a qualitative research method through a systematic review, following the PRISMA guidelines and utilizing the PEO tool, which helped formulate the research question: “What is the relationship between hearing loss and academic performance in elementary school students?” Keywords were based on DeCS and MeSH, and inclusion and exclusion criteria were applied. Regarding the results, the analyzed articles showed that hearing loss contributes to poor academic performance by affecting language, attention, memory, and behavior; therefore, this study draws on various databases such as PubMed, Dialnet, Scielo, Repositorio, Redalyc, EBSCO, and Google Scholar. Regarding the analysis and discussion, it is important to note that hearing loss in elementary school affects academic performance because it hinders comprehension, language expression, and essential cognitive functions such as attention and communication. In conclusion, early detection and intervention during the first two years of life are essential for preventing negative effects on speech and language that could impact academic performance.
Nature on the Balance Sheet: Economic Valuation of Environmental Liabilities in the Hotel Industry Through Preventive Expenditure
Introduction: The economic valuation of environmental liabilities has become a determining factor in identifying the economic value of the damage that companies cause to the environment. This provides an important indicator that contributes to the well-being of society. The environmentalist paradigm is the framework underlying this research, which advocates for a return to nature and criticizes the destructive relationship between humans and their biophysical surroundings, paving the way for sustainable development — one that guarantees a better quality of human life without compromising the capacity of the systems that support it. Objective: In this study, the preventive expenditure technique is applied to determine the environmental liabilities generated by hotel companies operating in the Mucujún River basin. Method: This work falls within the scope of analytical research, which requires moving through exploratory and descriptive research phases. The exploratory phase involves a literature review related to the subject and interviews with individuals directly connected to the problem. The descriptive phase characterizes specific aspects of the topic under study, ultimately leading to the analytical phase, in which the situation is assessed to address the research objectives. Results: The guidelines and proposals for quantifying environmental liabilities have not been precisely defined and may vary depending on the type of activity carried out by the organization. Conclusions: The Mucujún River basin shows increasingly concerning levels of contamination, as evidenced by water quality studies conducted in the area to date. One of the key indicators of this contamination problem is fecal coliforms, which have shown high levels during the study periods and, in some cases, exceed the limits permitted by current regulations. Empirical Contribution: This research represents a meaningful contribution to the field of accounting sciences by outlining steps that can be taken to determine the environmental liabilities generated by hotel companies, enabling them to adopt the necessary corrective measures.
Impact of Logistics Outsourcing on the Retail Sector in Colombia
Currently, companies are focused on seeking strategies with the aim of improving their internal operations for the manufacture of a good or service, this in order to reduce production costs by providing the customer with a better product regarding quality and price. For this reason, this work shows the impact generated by logistics outsourcing in the Retail sector in Colombia. Based on previous studies such as research articles, and government pages, where the benefits and risks faced by a company when outsourcing its logistics were analyzed, one of these findings being the increase in delivery frequency, reduction of time, opportunity for specialization of areas, low returns for breakdowns in transport and greater control in production processes. In addition to these benefits, it was possible to show that the company must also assume risks, including the loss of autonomy in its logistics, difficulty in carrying out traceability, turning a supplier into a competitor and loss of confidential information of the company.
The Fourth Industrial Revolution as a Promoter of Development in International Trade.
The advances in technology lay the foundations for the future of society, which is why they have an impact on all the sectors that make it up. The industrial sector, therefore, has adopted and appropriated in its work schemes the immersion not only of technological tools and resources, but also of personnel with capacities and abilities that allow them to direct the operative management and the technification of the production lines, in a current moment, in which globalization has allowed linking nations, finding increasingly diffuse geographical limits and converging in an economic tendency, which derives towards the digital. Therefore, it is intended to identify the development of international trade promoted by the fourth industrial revolution; through a qualitative methodology, as a result of the elaboration of a documentary analysis matrix. From there it is contemplated that the fourth industrial revolution also corresponds to a technological revolution, which mediates its approach from the Internet of Things (IoT); the Industrial Internet of Things (IIoT); autonomous robots and artificial intelligences; big data; and cyber security systems, among others, which have been relevant in the transformation of business models and business practices. Hence, expenses or costs in logistics are reduced; the profitability of supply chain marketing operations is increased; and the challenges and challenges around the development of society are faced.
Taxonomy of Financial Information Users: A Strategic Classification Approach Using Cluster Analysis
Introduction: International regulatory frameworks have acknowledged the existence of different types of users; however, they have done so in a generic manner without delving into the substantial differences that exist among them in terms of their objectives, analytical capabilities, time horizons, and information needs. Objective: To propose a taxonomy of financial information users. Method: A taxonomy of financial information users was designed using the classifications established in the conceptual frameworks of International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (U.S. GAAP) as a reference. Cluster analysis was conducted by examining the distances between users in order to group those most similar to one another based on the selected distance criteria. Results: Accounting users comprise a broad and diverse range of stakeholders with an interest in financial information who need to understand companies' economic and financial performance. Given the growing importance of users today and the numerous information needs that characterize them, financial reports must be prepared with the aim of addressing those needs. Conclusions: To meet users' information needs, one must first understand the diverse group that comprises them. In this study, based on the classification of accounting users established by IFRS and U.S. GAAP, additional categories of users not detailed in those standards were examined. If companies limit themselves to preparing financial reports based solely on the list of users specified in accounting standards, they risk overlooking other relevant groups. As demonstrated in this study, these constitute broader groups involving complex typologies that must be identified in order to adequately address their information needs. Empirical contribution: Cluster analysis enables the identification of additional groups of accounting stakeholders, thereby expanding the user taxonomy and fostering a deeper, more detailed understanding of these accounting users.
Women Driving Development: An Analysis of Female Productivity in Local Economic Development
This study analyzes women's productivity from the perspective of local economic development. The research adopts a quantitative approach with a descriptive scope and a field research design. A survey was administered to assess the following dimensions: personal characteristics, educational level, competencies, productivity, and entrepreneurial capacity. The sample consisted of seventy-five (75) women of working age (18–60 years) from stratum 1 in the Municipality of Los Patios, Cúcuta, Department of Norte de Santander, Colombia. The findings indicate that the participants experience a social context characterized by multiple constraints, including food insecurity, limited access to potable water, and inadequate housing conditions. The results further suggest that these limitations are largely associated with a central structural issue: insufficient labor capacity linked to limited training and skill development. Addressing this gap is essential for improving productivity and strengthening local economic development.
Influence of social networks to support human talent management
As a result of technological advancements, market globalization, and other scientific developments currently shaping humanity, higher education institutions are increasingly required to incorporate tools such as social media into their human talent management strategies. This approach aims to provide employees with platforms to share work responsibilities, engage in recreational activities, and manage administrative and academic processes—all with the goal of enhancing workplace performance. This research was therefore undertaken with the objective of analyzing the influence of social media on human talent management at the University of Los Andes (ULA), Dr. Pedro Rincón Gutiérrez Campus, and the Latin American University Network (ENLAUNIV). In San Cristóbal, Táchira State, there was a general sense of dissatisfaction regarding the limited use and application of social media, both in the educational/training context and in the management of the human resources working in those areas. The methodology used was quantitative, field-based, and non-experimental in universities, who were given a questionnaire consisting of 20 items with multiple-choice answers. The study concluded that there is a clear need for universities in the country to conduct in-depth assessments of their management practices in order to gather information that can serve as a basis for encouraging their employees to use ICTs to improve their work performance.
Financial Information Quality and Managerial Decision-Making in Small and Medium-Sized Enterprises
Introduction: Financial information quality plays a fundamental role in organizational management systems, particularly in small and medium-sized enterprises (SMEs), where managerial decision-making often depends heavily on the availability of reliable accounting information. Objective: To analyze the relationship between financial information quality and managerial decision-making processes in small and medium-sized enterprises. Method: The study adopts a qualitative documentary approach based on a systematic review of academic literature related to financial reporting quality, accounting information, and managerial decision-making. Result: The findings indicate that high-quality financial information improves managerial decision-making by providing relevant, reliable, and timely information for evaluating organizational performance and supporting financial planning. Conclusions: Financial information quality represents a key factor for strengthening managerial decision-making and improving organizational management in SMEs. Empirical contribution: The study contributes to the literature by integrating conceptual perspectives on financial reporting quality and managerial decision-making in SMEs, highlighting the importance of strengthening accounting systems as managerial support tools
Structure and Trends of the Colombian Public Accounting System: An Analysis of Fiscal Transparency through Accrual Basis and Financial Information Technologies
Introduction: Public accounting in Colombia transcends mere record-keeping to become an essential instrument for democratic governance, fiscal sustainability, and institutional legitimacy. Objective: This article analyzes the comprehensive structure of the Colombian public accounting system, focusing on the interaction between the conceptual framework, technical regulations, and financial information technology tools. Methodology: The study employs a descriptive documentary approach based on a review of the Public Accounting Regime, the resolutions issued by the General Accounting Office of the Nation, and the operational functioning of the SIIF, CHIP, and SIGEP II systems. Results: The implementation of the accrual basis and the progressive adoption of International Public Sector Accounting Standards allow for a reliable view of the State's financial position, facilitating social control and macro-fiscal decision-making based on data. Conclusions: Institutional transparency is strengthened through the traceability of the accounting cycle commitment, obligation, and payment reducing administrative discretion and increasing citizen confidence in resource management. Empirical contribution: Critical challenges in the consolidation of the Nation's General Balance Sheet are identified, such as the heterogeneity of territorial data and the need to mitigate technological gaps to ensure the quality and timeliness of fiscal information.
Impact of the Fair Prices Law on Venezuelan small and medium-sized enterprises (SMEs)
This research was conducted in order to analysis, in a general way, how the organic law of fair prices (JUDICIAL) impacts to small and medium-sized enterprises in Venezuela´s country. What is seeks is establish how them political Government, expressed in the JUDICIAL, could affect the creation, profitability and performance of them small and medium sized industries. In this sense, after starting with an introductory paragraph, is a first part in which outlines the current state of the problem. Then introduces a referential framework related to the matter in question followed, and in a general way, exposes how law of fair prices affects small and medium industries. Finally, IT makes a few final thoughts in which it exposes not only the consequences of the implementation of the judicial power organization ACT but also some recommendations that could reverse their negative results as are apart from involvement to small and medium industries, the shortages and inflation that currently suffers from the Venezuelan economy.
From Chaos to Control: Optimization of Merchandise Accounting Processes through an Integrated Internal Control System
Objective: To propose internal control strategies aimed at optimizing accounting operations related to inventory management at Automercado Distribuciones El Líder C.A., located in San Antonio, Bolívar Municipality, Táchira State. Methodology: This quantitative study adopted a cross-sectional design. A questionnaire consisting of 21 dichotomous questions was administered to six employees of the company under study. Results: The results obtained from administering the questionnaire to the six employees of Automercado Distribuciones El Líder C.A. reveal a critical situation regarding the internal control of merchandise inventory. Firstly, there is a widespread absence of formally documented policies and procedures governing accounting processes in the inventory area, as only 33% of the staff acknowledged their existence and compliance. An efficient internal control system requires, as a fundamental condition, the existence of written policies and procedures to guide staff activities and ensure consistency in the execution of processes. The lack of this essential component in the company under study not only leads to operational informality but also exposes the organization to accounting risks that are difficult to detect and correct in a timely manner. Conclusion: The implementation of the internal control strategies proposed in this article enables significant optimization of the merchandise inventory accounting operations at Automercado Distribuciones El Líder C.A. By establishing mechanisms for systematic verification, segregation of duties, and real-time recording, these strategies reduce discrepancies between physical and book inventory, thereby improving the reliability of financial information and minimizing the risks of losses due to obsolescence or operational errors at the San Antonio site in Bolívar Municipality, Táchira State. Empirical Contribution: The adoption of these internal control measures represents a strategic step toward the modernization of Automercado Distribuciones El Líder C.A.’s accounting systems. It lays the foundation for a more robust, transparent, and adaptable inventory management system capable of supporting future expansion. Proper implementation, accompanied by ongoing staff training and regular reviews, will ensure regulatory compliance and contribute to the organization’s sustainable growth in Táchira State.
Beyond Inventory: Internal Control as an Efficiency Driver in Merchandise Accounting
The aim of this research project is to establish internal controls over accounting processes that will optimise the stock management at the Representaciones Galvis, C.A. service station. This study was undertaken in response to the researcher’s concern, having observed the company’s need to implement appropriate internal controls to minimise the risks inherent in the area of stock management. To gather this information, an analysis was carried out of the company’s operations in order to identify strengths and weaknesses in the stock inventory process, as well as to assess the opportunities and threats facing the company; In turn, the organisational structure within the warehouse area was examined to ensure that the segregation of duties was correct, and every process used was observed from the moment the goods are purchased until the product is sold. Following the application of the methodology, it was observed that there is inefficiency in the control mechanisms, both in terms of merchandise supervision and accounting systems, as well as in the documentation handled by staff when carrying out the necessary activities in the goods flow. These findings were obtained and observed using a survey-based data collection technique, which consisted of a questionnaire comprising dichotomous questions. The study adopted a descriptive research approach, in the form of a feasibility project. Upon weighing the strengths, weaknesses, and other characteristics mentioned in the study, it is concluded that the company must implement accounting processes to maintain control over its inventory activities, thereby increasing its efficiency, efficacy, effectiveness, and security.
Categorization of Financial Information Users: An Approach Based on Content Analysis
Introduction: The way in which users access, interpret, and use information varies considerably depending on their specific characteristics, needs, and objectives. Understanding this diversity is essential for improving the quality, accessibility, and relevance of available financial content. Objective: The study aimed to categorize users of financial information. Method: The list of users proposed in the conceptual frameworks of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles is used as a reference. The analysis conducted enables the identification of variables related to accounting recipients in companies’ annual reports, allowing us to distinguish between users and propose new categorizations based on their characteristics. Results: The findings obtained through content analysis reveal the existence of clearly differentiated profiles among users of financial information, confirming the relevance of a typological approach to understanding this phenomenon. This differentiation demonstrates that the differences among users are not limited to their level of financial knowledge, but also encompass the frequency of consultation, preferred access channels, and the critical ability to evaluate the quality and reliability of the sources consulted. Conclusion: It is demonstrated that users of financial information constitute a heterogeneous universe that cannot be reduced to simplistic categories, and that a deep understanding of them requires rigorous methodological approaches capable of capturing the complexity of their informational behaviors. Empirical Contribution: The proposed categorization represents a substantial advance over previous classifications available in the literature by integrating multiple dimensions of information behavior into a coherent, systematic, and empirically grounded typological structure.
Contabilidad financiera y desempeño empresarial: evidencia desde indicadores contables y financieros en pequeñas y medianas empresas
Introducción: La contabilidad financiera constituye una herramienta fundamental para la evaluación del desempeño empresarial, ya que proporciona información estructurada sobre la situación económica y financiera de las organizaciones. En el caso de las pequeñas y medianas empresas (PYMES), los estados financieros y los indicadores derivados de ellos adquieren una importancia estratégica al permitir a los directivos analizar la rentabilidad, la liquidez y la eficiencia operativa de las organizaciones. Sin embargo, en muchas PYMES la información contable se utiliza principalmente con fines fiscales, lo que limita su potencial como herramienta para la gestión empresarial. Objetivo: Analizar la relación entre la contabilidad financiera y el desempeño empresarial a partir de la interpretación de indicadores contables y financieros aplicables a pequeñas y medianas empresas. Método: La investigación se desarrolló bajo un enfoque cualitativo de carácter documental, basado en una revisión analítica de literatura académica relacionada con contabilidad financiera, análisis financiero y desempeño empresarial. El estudio incorporó la interpretación conceptual de indicadores financieros utilizados para evaluar el desempeño organizacional, tales como indicadores de rentabilidad, liquidez, eficiencia operativa y estructura financiera. Resultado: Los resultados evidencian que los indicadores contables y financieros derivados de los estados financieros constituyen herramientas fundamentales para evaluar el desempeño empresarial en las PYMES. La utilización sistemática de indicadores financieros permite mejorar los procesos de planificación financiera, fortalecer el control organizacional y apoyar la toma de decisiones estratégicas orientadas al crecimiento y sostenibilidad empresarial. Conclusiones: La contabilidad financiera desempeña un papel clave en la evaluación del desempeño empresarial al proporcionar información que permite interpretar la eficiencia económica de las organizaciones. En el caso de las PYMES, el análisis de indicadores financieros contribuye a fortalecer la gestión empresarial y facilita la formulación de estrategias orientadas a mejorar la rentabilidad y la sostenibilidad financiera. Aportación teórica: El estudio integra la literatura sobre contabilidad financiera y desempeño empresarial con la interpretación de indicadores financieros aplicables a las PYMES, contribuyendo a fortalecer la comprensión del papel de la información contable como herramienta para la gestión organizacional.
Epistemology of Governance in PDET Territories: A Critical Analysis from Edgar Morin's Complexity Paradigm
Introduction: Governance in the territories most affected by the conflict in Colombia faces a crisis of administrative multidimensionality in the year 2021. Objective: This article analyzes the public management of the Programs for Development with a Territorial Approach (PDET) from the national complex thinking paradigm. Methodology: A qualitative-documentary approach was applied, based on a review of the epistemology of complexity and post-agreement normative documents issued until the year 2020. Results: It was identified that the bureaucratic simplification model limited the understanding of local uncertainties by fragmenting solutions into isolated technical indicators. Conclusions: Governance requires an ethics of the human genre that articulates earthly identity with systemic administrative management in peripheral subregions. Empirical contribution: The study proposes moving towards a public administration that recognizes the unfinished and promotes transdisciplinary dialogue to strengthen territorial peace.
Depresión en personas mayores: implicaciones clínicas y líneas actuales de intervención en consejería profesional
La depresión mayor en personas mayores constituye uno de los trastornos mentales con mayor impacto en la carga global de enfermedad, el deterioro funcional y la mortalidad prematura, representando un desafío prioritario para los sistemas de salud (Beekman, Penninx y Deeg, 2019; World Health Organization, 2023). Su complejidad diagnóstica se incrementa por la frecuente coexistencia con multimorbilidad médica y deterioro cognitivo, condiciones que pueden enmascarar o modificar la expresión clínica del trastorno (Taylor, 2014). El presente trabajo tiene como propósito analizar críticamente la evidencia científica internacional y latinoamericana reciente sobre depresión geriátrica, identificando fundamentos etiológicos, tendencias terapéuticas y líneas actuales de intervención relevantes para la consejería profesional. Se trata de una revisión narrativa integradora con búsqueda sistemática en PubMed, Scopus y Web of Science entre 2015 y 2025. De 214 registros iniciales, tras depuración y aplicación de criterios de inclusión (metaanálisis, revisiones sistemáticas, ensayos controlados aleatorizados y estudios latinoamericanos pertinentes), se integran 78 artículos para análisis cualitativo. La evidencia confirma una etiología biopsicosocial compleja. A nivel biológico, destacan mecanismos vasculares e inflamatorios asociados a alteraciones en circuitos fronto-subcorticales (Alexopoulos, 2019). En el ámbito psicosocial, la soledad y el aislamiento social muestran asociaciones consistentes con mayor riesgo y peor pronóstico (Holt-Lunstad, Smith y Baker, 2015). Las intervenciones con mayor respaldo incluyen la terapia cognitivo-conductual, la activación conductual y los modelos de atención colaborativa en atención primaria (Cuijpers et al., 2020; Unützer et al., 2002). Se concluye que la implementación culturalmente adaptada de modelos integrados puede contribuir a reducir la brecha terapéutica en América Latina. Como aportación, se propone un modelo integrador aplicable en atención primaria y consejería profesional, orientado a la detección oportuna y a intervenciones basadas en evidencia que favorezcan el envejecimiento saludable.
The active pause as a teaching strategy to promote motivation in the classroom
Objective: Active breaks should be a necessity in the classroom; children need to reconnect. Being able to rest during long school days is essential to strengthen learning. This paper presents a review of the literature on the topic. Its objective is to analyze the impact and benefits of using active breaks in the classroom and how their implementation can lead to a breakthrough in improving students' motivation and willingness to learn. Method: A bibliographic review was conducted in the following databases: Google Scholar, Redalyc, BASE (Bielefeld Academic Search Engine), and Dialnet. Selection criteria included literature ranging from 2014 to 2024 and related to Spanish-language education. The research was not restricted by type of study or city. Results: For the literature review, 20 documents were considered, including theses and articles. The majority of the works were from Ecuador. The results show how active breaks are essential for meaningful learning in the classroom. The importance of their implementation lies in the multiple benefits they provide for both teachers and students, transforming monotonous days into enjoyable spaces. Conclusions: The 21st century has brought with it many challenges that teachers must respond to. Many positions were found in favor of the use and implementation of active breaks as a strategy for improving student academic performance, but little or no information was available on the negative consequences of these practices. Each active break represents an opportunity to make the classroom a unique and dynamic space. Teachers' ongoing training will enable them to select, discard, and ultimately implement active breaks that align with group characteristics and learning goals.