Alejandra Lizbhet Hernández Hernández, María Pilar Acosta Márquez, Flor Lucila Delfín Pozos, E. Fernández
Una pandemia como el COVID-19 no sólo ha puesto en riesgo la salud de las personas, sino que también a la economía global. La reacción de cada nación y las medidas a tomar ante esta pandemia son uno de los desafíos principales para afrontar esta crisis económica. En este trabajo se realiza una breve presentación y análisis sobre la situación mundial con respecto al COVID-19, haciendo hincapié en los aspectos político y económico de algunos países con el objetivo de realizar propuestas ante dicha situación.
{"title":"El covid-19 y su impacto en el ámbito económico y político.","authors":"Alejandra Lizbhet Hernández Hernández, María Pilar Acosta Márquez, Flor Lucila Delfín Pozos, E. Fernández","doi":"10.25009/hccs.v0i14.40","DOIUrl":"https://doi.org/10.25009/hccs.v0i14.40","url":null,"abstract":"Una pandemia como el COVID-19 no sólo ha puesto en riesgo la salud de las personas, sino que también a la economía global. La reacción de cada nación y las medidas a tomar ante esta pandemia son uno de los desafíos principales para afrontar esta crisis económica. En este trabajo se realiza una breve presentación y análisis sobre la situación mundial con respecto al COVID-19, haciendo hincapié en los aspectos político y económico de algunos países con el objetivo de realizar propuestas ante dicha situación.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131372774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Eber Jardiel Pérez Zúñiga, J. A. Iglesias, Leonel Lara Serna
La presente investigación tiene como propósito analizar el Estado Analítico de Ingresos y el Estado Analítico del Ejercicio del Presupuesto de Egresos por el ejercicio fiscal 2019, se inicia con el análisis de las fuentes de financiamiento del ente para obtener los ingresos necesarios para su funcionamiento, posteriormente se analiza a través del Estado de Avance Presupuestal Por Objeto del Gasto al mes de diciembre de 2019 el ejercicio del gasto en sus diferentes momentos contables.El objetivo del análisis es comparar el presupuesto estimado-recaudado con el presupuesto aprobado-ejercido, determinar a través de los indicadores de postura fiscal su balance presupuestario y dar a conocer los resultados de las clasificaciones administrativa funcional y económica en el seguimiento al ejercicio del gasto público lo que contribuye a consolidar la austeridad y erradicar la corrupción. Se realizó una investigación documental de información publicada en la plataforma de transparencia del ente fiscalizable y se comparó con la información publicada en la plataforma nacional de transparencia y las solicitudes de información enviadas. Se concluye que el ente presenta un balance presupuestario con superávit y sí cumplió con las disposiciones en el ámbito de sus atribuciones en términos de eficiencia, eficacia, racionalidad, austeridad y transparencia.
{"title":"Análisis del balance presupuestario del ejercicio fiscal 2019 del poder legislativo del Estado de Veracruz","authors":"Eber Jardiel Pérez Zúñiga, J. A. Iglesias, Leonel Lara Serna","doi":"10.25009/HCCS.V0I12.23","DOIUrl":"https://doi.org/10.25009/HCCS.V0I12.23","url":null,"abstract":"La presente investigación tiene como propósito analizar el Estado Analítico de Ingresos y el Estado Analítico del Ejercicio del Presupuesto de Egresos por el ejercicio fiscal 2019, se inicia con el análisis de las fuentes de financiamiento del ente para obtener los ingresos necesarios para su funcionamiento, posteriormente se analiza a través del Estado de Avance Presupuestal Por Objeto del Gasto al mes de diciembre de 2019 el ejercicio del gasto en sus diferentes momentos contables.El objetivo del análisis es comparar el presupuesto estimado-recaudado con el presupuesto aprobado-ejercido, determinar a través de los indicadores de postura fiscal su balance presupuestario y dar a conocer los resultados de las clasificaciones administrativa funcional y económica en el seguimiento al ejercicio del gasto público lo que contribuye a consolidar la austeridad y erradicar la corrupción. Se realizó una investigación documental de información publicada en la plataforma de transparencia del ente fiscalizable y se comparó con la información publicada en la plataforma nacional de transparencia y las solicitudes de información enviadas. Se concluye que el ente presenta un balance presupuestario con superávit y sí cumplió con las disposiciones en el ámbito de sus atribuciones en términos de eficiencia, eficacia, racionalidad, austeridad y transparencia.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132184640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Marlene Lozano Romero, Dirce Alethia García García
RESUMEN Se desea emitir una opinión basada en el impacto que tiene la ética en las empresas. Y en el papel que juega en el actuar de cada día. La ética profesional que deben tener aquellos que desempeñan cualquier función en un ente económico. Y el impacto que puede ocasionar la falta de ética en el ámbito empresarial. Se emplea un procedimiento de metodología cualitativa; basándose en los aspectos observables que se presentan en el entorno empresarial; haciendo énfasis en el desempeño que realiza el profesional al momento de realizar su trabajo. Y la manera en la que debe manejarse la administración de cualquier empresa para la toma de decisiones, las cuales, deben ser las más idóneas para tener finanzas sanas. Así mismo, un procedimiento de metodología descriptiva en la cual se puntualizan las características que existen en ciertas áreas económicas de la población; a fin de poder conocer los puntos de riesgo o aquellas acciones que generan problemas por falta de ética en el ámbito económico. Se analizaron diferentes áreas económicas del sector empresarial, los puntos de mayor preocupación a causa de factores ocasionados por falta de ética. Y sugerencias del como poder mejorar la situación que se está presentando en cada área económica. ABSTRACT It is desired to issue an opinion based on the impact that ethics has on companies. And in the role he plays in the daily actions. The professional ethics that should have those who perform any function in an economic entity. And the impact that the lack of ethics in the business world can cause. A qualitative methodology procedure is used; based on the observable aspects that appear in the business environment; emphasizing the performance performed by the professional at the time of performing their work. And the way in which the management of any company should be managed for making decisions, which should be the most suitable to have healthy finances. Likewise, a descriptive methodology procedure in which the characteristics that exist in certain economic areas of the population are specified; In order to know the risk points or those actions that generate problems due to lack of ethics in the economic field. Different economic areas of the business sector were analyzed, the points of greatest concern due to factors caused by lack of ethics. And suggestions of how to improve the situation that is occurring in each economic area. KEYWORDS: Ethics; Company; Impact; Trust; Values.
{"title":"Impacto en la ética de las empresas","authors":"Marlene Lozano Romero, Dirce Alethia García García","doi":"10.25009/hccs.v0i10.7","DOIUrl":"https://doi.org/10.25009/hccs.v0i10.7","url":null,"abstract":" RESUMEN Se desea emitir una opinión basada en el impacto que tiene la ética en las empresas. Y en el papel que juega en el actuar de cada día. La ética profesional que deben tener aquellos que desempeñan cualquier función en un ente económico. Y el impacto que puede ocasionar la falta de ética en el ámbito empresarial. Se emplea un procedimiento de metodología cualitativa; basándose en los aspectos observables que se presentan en el entorno empresarial; haciendo énfasis en el desempeño que realiza el profesional al momento de realizar su trabajo. Y la manera en la que debe manejarse la administración de cualquier empresa para la toma de decisiones, las cuales, deben ser las más idóneas para tener finanzas sanas. Así mismo, un procedimiento de metodología descriptiva en la cual se puntualizan las características que existen en ciertas áreas económicas de la población; a fin de poder conocer los puntos de riesgo o aquellas acciones que generan problemas por falta de ética en el ámbito económico. Se analizaron diferentes áreas económicas del sector empresarial, los puntos de mayor preocupación a causa de factores ocasionados por falta de ética. Y sugerencias del como poder mejorar la situación que se está presentando en cada área económica. ABSTRACT It is desired to issue an opinion based on the impact that ethics has on companies. And in the role he plays in the daily actions. The professional ethics that should have those who perform any function in an economic entity. And the impact that the lack of ethics in the business world can cause. A qualitative methodology procedure is used; based on the observable aspects that appear in the business environment; emphasizing the performance performed by the professional at the time of performing their work. And the way in which the management of any company should be managed for making decisions, which should be the most suitable to have healthy finances. Likewise, a descriptive methodology procedure in which the characteristics that exist in certain economic areas of the population are specified; In order to know the risk points or those actions that generate problems due to lack of ethics in the economic field. Different economic areas of the business sector were analyzed, the points of greatest concern due to factors caused by lack of ethics. And suggestions of how to improve the situation that is occurring in each economic area. KEYWORDS: Ethics; Company; Impact; Trust; Values.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126845467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. P. P. Robledo, M. G. Moreno, Hallier Lauro Moreno Rodríguez
RESUMEN El objetivo del presente fue determinar si previo al ingreso a la Licenciatura en Contaduría Pública los estudiantes recibieron capacitación sobre temas relacionados con la ética fiscal, la cual en algunas ocasiones es llamada civismo fiscal, cultura fiscal o contributiva y ello influyó en la decisión de elegirla. El enfoque utilizado fue el cuantitativo, la muestra del estudio fue no probabilística, por conveniencia o intencional, seleccionando directamente a los estudiantes de dicha licenciatura de la Sede Zacapoaxtla del Complejo Regional Nororiental de la Benemérita Universidad Autónoma de Puebla, generación 2018. Se encuestaron a 25 de los 28 estudiantes inscritos, sus edades oscilan entre los 18 y 22 años, el promedio es de 19 años, la mayor parte de los encuestados son mujeres. Solo el 28% de los encuestados recibió capacitación previa al ingreso a la Licenciatura en los temas, al 88% les llama la atención algunos de ellos relacionados, sobresaliendo la ética fiscal, el 84% respondió que para tomar la decisión de incorporaste a cursar la Licenciatura en Contaduría Pública, los temas relacionados, no influyeron en la misma, lo anterior basado en la falta de mayor difusión de los programas nacionales para generar en los estudiantes a través de la educación formal en los diversos niveles educativos, y de las acciones o estrategias para generar una cultura contributiva, un civismo o una ética fiscal. Para solventar lo anterior se propone ampliación de la cobertura territorial de dichos programas y sus acciones o estrategias. El haber tenido o no, capacitación o preparación sobre los temas, no influye en la decisión de incorporarse a la Licenciatura en Contaduría Pública. Por el contrario, lo que influye para tal decisión, es el interés que tienen sobre estos temas, de los cuales el principal es la ética fiscal. ABSTRACT The objective of document is determine if previous to entering the Bachelor of Public Accounting the students received a training on issues related to tax ethics, which is called tax civism, tax culture or contributory and this influenced the decision to choose this subject. The approach used was the quantitative and sample of study was non-probabilistic, for convenience intentional, selecting directly the bachelor students of Zacapoaxtla from North-East Regional Complex of the Benemérita Autonomous University of Puebla, generation 2018. 25 of the 28 students enrolled were surveyed, their ages range from 18 to 22 years, the average is 19 years, most of the respondents are women. Only 28% of respondents received training prior to entering the Bachelor's degree in subjects, 88% pay their attention in some of them related, one of them is tax ethics, 84% answered that to make a decision in order to to join the course Bachelor in Public Accounting, the related topics, did not influence in the same way, the previous is based on the lack of a good diffusion of the national programs to generate in the students through the for
最后，我们提出了一种新的方法，在这种方法中，我们分析了不同的变量，并提出了一种新的方法，在这种方法中，不同的变量可以在不同的时间和不同的时间进行比较。使用的方法是定量的，研究样本是非概率的，为了方便或有意，直接选择Zacapoaxtla总部的东北地区综合大学autonoma de Puebla, generation 2018的本科学生。28名学生中有25人接受了调查，年龄在18 - 22岁之间，平均年龄为19岁，大多数受访者是女性。只有28%的受访者接受训练前具有学士学位,进入其中88%我眼帘的几个相关的伦理,检察官,84%答复说,这个决定来incorporaste发出公共会计学士、相关议题,不影响自己的,这是基于缺乏更广泛的传播国家方案，通过正规教育在不同教育水平的学生中产生，以及产生贡献文化、公民主义或财政道德的行动或战略。为了解决这一问题，建议扩大这些方案及其行动或战略的领土范围。是否接受过有关主题的培训或准备，并不影响进入公共会计学位的决定。相反，影响这一决定的是他们对这些问题的兴趣，其中最主要的是财政道德。该文件的目的是确定在攻读公共会计学士学位之前，学生是否接受过与税收道德有关的培训，这些问题被称为税收公民、税收文化或纳税，这影响了选择这一主题的决定。使用的方法是定量和样本研究是非概率的，为方便起见，直接从普埃布拉自治大学东北区域综合体2018代萨卡波克斯特拉的本科生中选择。接受调查的28名学生中有25人，年龄在18至22岁之间，平均年龄为19岁，大多数受访者为女性。只有28%的第99 received training prior to entering the Bachelor ' s degree in publication, 88%支付其注意in some of察相关,one of察is税ethics, 84% answered that to make a decision in order to连接,Bachelor ' in Public核算,相关专题,并没有影响in the same way, the previous is based on the缺乏a good经合of the national programs to generate in the students through the正式education in the variety of educative水平,actions and of the or strategies so as to generate a税culture,公民或税ethic。另一方面，为解决上述情况，建议扩大上述方案及其行动或战略的领土范围。无论是否就这些问题进行过培训或准备，都不会影响加入公共会计学士学位的决定。因此，影响决策的是他们在这些问题上的利益，其中最重要的是税收道德。KEYWORDS:学生;税伦理;检察官civism;检察官culture。
{"title":"¿Educación previa sobre ética fiscal influye para estudiar contaduría pública?","authors":"J. P. P. Robledo, M. G. Moreno, Hallier Lauro Moreno Rodríguez","doi":"10.25009/hccs.v0i10.8","DOIUrl":"https://doi.org/10.25009/hccs.v0i10.8","url":null,"abstract":" RESUMEN El objetivo del presente fue determinar si previo al ingreso a la Licenciatura en Contaduría Pública los estudiantes recibieron capacitación sobre temas relacionados con la ética fiscal, la cual en algunas ocasiones es llamada civismo fiscal, cultura fiscal o contributiva y ello influyó en la decisión de elegirla. El enfoque utilizado fue el cuantitativo, la muestra del estudio fue no probabilística, por conveniencia o intencional, seleccionando directamente a los estudiantes de dicha licenciatura de la Sede Zacapoaxtla del Complejo Regional Nororiental de la Benemérita Universidad Autónoma de Puebla, generación 2018. Se encuestaron a 25 de los 28 estudiantes inscritos, sus edades oscilan entre los 18 y 22 años, el promedio es de 19 años, la mayor parte de los encuestados son mujeres. Solo el 28% de los encuestados recibió capacitación previa al ingreso a la Licenciatura en los temas, al 88% les llama la atención algunos de ellos relacionados, sobresaliendo la ética fiscal, el 84% respondió que para tomar la decisión de incorporaste a cursar la Licenciatura en Contaduría Pública, los temas relacionados, no influyeron en la misma, lo anterior basado en la falta de mayor difusión de los programas nacionales para generar en los estudiantes a través de la educación formal en los diversos niveles educativos, y de las acciones o estrategias para generar una cultura contributiva, un civismo o una ética fiscal. Para solventar lo anterior se propone ampliación de la cobertura territorial de dichos programas y sus acciones o estrategias. El haber tenido o no, capacitación o preparación sobre los temas, no influye en la decisión de incorporarse a la Licenciatura en Contaduría Pública. Por el contrario, lo que influye para tal decisión, es el interés que tienen sobre estos temas, de los cuales el principal es la ética fiscal. ABSTRACT The objective of document is determine if previous to entering the Bachelor of Public Accounting the students received a training on issues related to tax ethics, which is called tax civism, tax culture or contributory and this influenced the decision to choose this subject. The approach used was the quantitative and sample of study was non-probabilistic, for convenience intentional, selecting directly the bachelor students of Zacapoaxtla from North-East Regional Complex of the Benemérita Autonomous University of Puebla, generation 2018. 25 of the 28 students enrolled were surveyed, their ages range from 18 to 22 years, the average is 19 years, most of the respondents are women. Only 28% of respondents received training prior to entering the Bachelor's degree in subjects, 88% pay their attention in some of them related, one of them is tax ethics, 84% answered that to make a decision in order to to join the course Bachelor in Public Accounting, the related topics, did not influence in the same way, the previous is based on the lack of a good diffusion of the national programs to generate in the students through the for","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127005967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
José Cruz Morales Carpinteyro, María del Socorro Enriqueta López Moreno, José Luis Hugo Díaz Biffano, María José Lizet Huerta Ximil
The need for financial inclusion in countries made up of people and households that have low incomes and that represent an important part of the population and the economies arises naturally due to the limited access to information sources and the inefficiency that the institutions of the financial systems maintain on the positive impact that allows reducing the inequality gap between the different sectors of society. On the other hand, the connection and access to financial market resources provides the opportunity to analyze the progress and possible challenges regarding access to the issue of financial inclusion. This work carries out a mixed, descriptive and correlational investigation, applying a questionnaire of 42 multiple choice items to a convenience sample of 100 users of financial services during May and June 2022, analyzing the variables: Planning, financial education, products and financial services, which to identify the degree of education, financial culture as well as the causes of financial exclusion so marked in Puebla. The data is processed with excel. Only some financial services of first-tier banking are known, options and investment management are unknown, banking is distrusted and the main source of resources are family and friends.
{"title":"Educación y capacitación financiera para lograr la inclusión financiera","authors":"José Cruz Morales Carpinteyro, María del Socorro Enriqueta López Moreno, José Luis Hugo Díaz Biffano, María José Lizet Huerta Ximil","doi":"10.25009/hccs.v0i18.63","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.63","url":null,"abstract":"The need for financial inclusion in countries made up of people and households that have low incomes and that represent an important part of the population and the economies arises naturally due to the limited access to information sources and the inefficiency that the institutions of the financial systems maintain on the positive impact that allows reducing the inequality gap between the different sectors of society. On the other hand, the connection and access to financial market resources provides the opportunity to analyze the progress and possible challenges regarding access to the issue of financial inclusion. This work carries out a mixed, descriptive and correlational investigation, applying a questionnaire of 42 multiple choice items to a convenience sample of 100 users of financial services during May and June 2022, analyzing the variables: Planning, financial education, products and financial services, which to identify the degree of education, financial culture as well as the causes of financial exclusion so marked in Puebla. The data is processed with excel. Only some financial services of first-tier banking are known, options and investment management are unknown, banking is distrusted and the main source of resources are family and friends.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"526 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116706089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alicia Hernández Ojeda, Anita Ortigoza Hernández, Ana María Reyes Arellano, José Juan Salazar Arriaga
The objective of the research is to carry out a diagnosis on the employment, professional and entrepreneurial situation of the graduates of the Public Accounting degree from Libres Campus of the Benemérita Universidad Autónoma de Puebla (BUAP) as a tool for feedback and improvement of substantive activities of the educational program. To collect the information, a questionnaire was designed based on the instrument of the Asociación Nacional de Universidades e Instituciones de Educación Superior (ANUIES), and to measure the entrepreneurial profile of the graduate, the survey applied by the Global Entrepreneurship Monitor (GEM) to the adult population. It is an exploratory, descriptive and inferential research design. The main results were: 86% make up the index graduates degree, 22% attended postgraduate studies. Regarding their employment situation, 91% of them currently work in medium and large companies, 83% work in the permanent contract modality. 64% commented that there is congruence between their work activity and their professional training. There is 100% of graduates are satisfied with the Institution and 65% with the Educational Program. 51% have at least once been an entrepreneur since they graduated and currently 36% are entrepreneurs. Among the expressed needs are the expansion and updating of technical knowledge and professional practices, management of specialized software and promoting interest in knowing the relevant information of the accounting discipline. As a proposal derived from this study, it is proposed to meet the needs of expanding technical knowledge and professional practices, reinforcing the management of specialized software and promoting interest in knowing the current and relevant information of the accounting discipline.
本研究的目的是开展一个诊断的就业，专业和创业情况的毕业生从公共会计学位的伯纳姆·埃布拉大学Libres校园Autónoma de Puebla (BUAP)作为反馈和改进教育方案的实质性活动的工具。为了收集这些信息，我们基于Asociación国立大学和Educación高等学院(ANUIES)的工具设计了一份问卷，并测量了毕业生的创业概况，这是全球创业监测(GEM)对成年人口的调查。这是一个探索性、描述性和推理性的研究设计。主要结果为:86%构成指标的毕业生取得学位，22%参加研究生学习。关于他们的就业情况，91%的人目前在大中型企业工作，83%的人以永久合同的方式工作。64%的人认为他们的工作活动和专业培训是一致的。100%的毕业生对该机构感到满意，65%的毕业生对教育计划感到满意。51%的毕业生毕业后至少有一次创业经历，目前36%的毕业生是企业家。所表达的需求包括技术知识和专业实践的扩展和更新，专业软件的管理以及提高了解会计学科相关信息的兴趣。从本研究中得出的建议是，为了满足扩大技术知识和专业实践的需要，加强专业软件的管理，提高对会计学科现状和相关信息的了解兴趣。
{"title":"Análisis situacional de egresados de contaduría pública, campus Libres BUAP","authors":"Alicia Hernández Ojeda, Anita Ortigoza Hernández, Ana María Reyes Arellano, José Juan Salazar Arriaga","doi":"10.25009/hccs.v0i15.44","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.44","url":null,"abstract":"The objective of the research is to carry out a diagnosis on the employment, professional and entrepreneurial situation of the graduates of the Public Accounting degree from Libres Campus of the Benemérita Universidad Autónoma de Puebla (BUAP) as a tool for feedback and improvement of substantive activities of the educational program. To collect the information, a questionnaire was designed based on the instrument of the Asociación Nacional de Universidades e Instituciones de Educación Superior (ANUIES), and to measure the entrepreneurial profile of the graduate, the survey applied by the Global Entrepreneurship Monitor (GEM) to the adult population. It is an exploratory, descriptive and inferential research design. The main results were: 86% make up the index graduates degree, 22% attended postgraduate studies. Regarding their employment situation, 91% of them currently work in medium and large companies, 83% work in the permanent contract modality. 64% commented that there is congruence between their work activity and their professional training. There is 100% of graduates are satisfied with the Institution and 65% with the Educational Program. 51% have at least once been an entrepreneur since they graduated and currently 36% are entrepreneurs. Among the expressed needs are the expansion and updating of technical knowledge and professional practices, management of specialized software and promoting interest in knowing the relevant information of the accounting discipline. As a proposal derived from this study, it is proposed to meet the needs of expanding technical knowledge and professional practices, reinforcing the management of specialized software and promoting interest in knowing the current and relevant information of the accounting discipline.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122790958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Julio Alonso Iglesias, Coral Abisenia Carlos Ulloa
This research seeks to analyze what is the tourist reality of the state of Nayarit and of each of the municipalities that make it up and in turn wants to know if municipal tourism is practiced correctly in the state. The main objective is to know the current state of tourist activity in the most important municipalities of said state to develop municipal tourism. A detailed investigation was carried out where various sources of consultation were used as a methodology, in which the use of the platform of the Institute of transparency and access to public information of the state of Nayarit stands out, and in turn a questionnaire was applied to the municipal tourism addresses. of said place. The information was processed and as a result it was obtained that in the state of Nayarit, municipal tourism has only been developed on the southern coast of the state, this is due to the polarization of tourism by the government and investors who have only focused on develop the Riviera Nayarit brand mainly in the municipality of Bahía de Banderas and in turn leaving aside the other municipalities of the state. As main findings it is obtained that in the state of Nayarit municipal tourism is not practiced correctly since there is a municipal administration focused on an optimal issue for tourism development, nor a plan on real development and no coordination against the different directions of the city council, to achieve advances in the matter of tourism; and the various municipalities do not have the trained personnel to direct the tourism directorates since they have little knowledge in tourism to prepare a good municipal tourism development plan.
这项研究试图分析纳亚里特邦和组成它的每个城市的旅游现状，反过来想知道城市旅游在该州是否正确实施。主要目的是了解旅游活动的现状，在最重要的城市说，国家发展市政旅游。进行了详细的调查，采用了各种咨询来源作为方法，其中利用了纳亚里特州透明度和获取公共信息研究所的平台，并对市政旅游地址进行了问卷调查。说的地方。这些信息经过处理，结果得到的是，在纳亚里特州，城市旅游只在该州的南部海岸发展，这是由于政府和投资者的旅游两极分化，他们只专注于发展里维埃拉纳亚里特品牌，主要是在Bahía de Banderas市，反过来把该州的其他市放在一边。主要发现是，在纳亚里特邦，市政旅游没有得到正确的实践，因为市政管理部门专注于旅游发展的最佳问题，没有真正的发展计划，也没有针对市议会不同方向的协调，以实现旅游业的进步;各个城市没有受过训练的人员来指导旅游部门，因为他们对旅游知之甚少，无法制定良好的城市旅游发展计划。
{"title":"Utopía y realidad de turismo municipal en el estado de Nayarit","authors":"Julio Alonso Iglesias, Coral Abisenia Carlos Ulloa","doi":"10.25009/hccs.v0i18.62","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.62","url":null,"abstract":"This research seeks to analyze what is the tourist reality of the state of Nayarit and of each of the municipalities that make it up and in turn wants to know if municipal tourism is practiced correctly in the state. The main objective is to know the current state of tourist activity in the most important municipalities of said state to develop municipal tourism. A detailed investigation was carried out where various sources of consultation were used as a methodology, in which the use of the platform of the Institute of transparency and access to public information of the state of Nayarit stands out, and in turn a questionnaire was applied to the municipal tourism addresses. of said place. The information was processed and as a result it was obtained that in the state of Nayarit, municipal tourism has only been developed on the southern coast of the state, this is due to the polarization of tourism by the government and investors who have only focused on develop the Riviera Nayarit brand mainly in the municipality of Bahía de Banderas and in turn leaving aside the other municipalities of the state. As main findings it is obtained that in the state of Nayarit municipal tourism is not practiced correctly since there is a municipal administration focused on an optimal issue for tourism development, nor a plan on real development and no coordination against the different directions of the city council, to achieve advances in the matter of tourism; and the various municipalities do not have the trained personnel to direct the tourism directorates since they have little knowledge in tourism to prepare a good municipal tourism development plan.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125485697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
María Antonieta Monserrat Vera Muñoz, Rafaela Martínez Méndez, José Gerardo Serafín Vera Muñoz, María Brenda Sánchez Flores
Innovation is essential in companies, for their permanence in the market, so the objective of the work is to identify the presence of innovation in MSMEs, the type of innovation that has been carried out in them and the participation of knowledge networks as support in business innovation, as well as the significant relationship between innovation and knowledge networks. The theoretical-conceptual construction integrates various approaches derived from analytical frameworks such as knowledge and innovation networks. Methodologically it is approached qualitatively, to analyze specific processes that identify the type of innovation, adopted by companies and when innovation is the result of the relationships that arise between the different actors that participate in a knowledge network. The results are presented quantitatively and qualitatively. The sample is integrated at convenience by 258 Mexican MSMEs, in which a questionnaire of 26questions was applied; in the period June 2020 to February 2021. The results show the relationship of innovation with knowledge networks and how the latter have supported innovation and what benefits it has brought to companies, for their permanence in the market. Finally we mention that the types of innovation identified are: in the product, in the service, in the process, in the market and organizational innovation. Having as a limitation to focus solely on innovation for the permanence in the market of companies.
{"title":"Innovación en las empresas apoyada en las redes conocimiento","authors":"María Antonieta Monserrat Vera Muñoz, Rafaela Martínez Méndez, José Gerardo Serafín Vera Muñoz, María Brenda Sánchez Flores","doi":"10.25009/hccs.v0i16.50","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.50","url":null,"abstract":"Innovation is essential in companies, for their permanence in the market, so the objective of the work is to identify the presence of innovation in MSMEs, the type of innovation that has been carried out in them and the participation of knowledge networks as support in business innovation, as well as the significant relationship between innovation and knowledge networks. The theoretical-conceptual construction integrates various approaches derived from analytical frameworks such as knowledge and innovation networks. Methodologically it is approached qualitatively, to analyze specific processes that identify the type of innovation, adopted by companies and when innovation is the result of the relationships that arise between the different actors that participate in a knowledge network. The results are presented quantitatively and qualitatively. The sample is integrated at convenience by 258 Mexican MSMEs, in which a questionnaire of 26questions was applied; in the period June 2020 to February 2021. The results show the relationship of innovation with knowledge networks and how the latter have supported innovation and what benefits it has brought to companies, for their permanence in the market. Finally we mention that the types of innovation identified are: in the product, in the service, in the process, in the market and organizational innovation. Having as a limitation to focus solely on innovation for the permanence in the market of companies.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133359187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rosa María Solís Salazar, Guadalupe Inés Solís Salazar, Amanda Nieves Alcalá Osorio, Victor Hugo Aguilar Hernández
In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.
{"title":"La gestión municipal, su importancia en la rendición de cuentas","authors":"Rosa María Solís Salazar, Guadalupe Inés Solís Salazar, Amanda Nieves Alcalá Osorio, Victor Hugo Aguilar Hernández","doi":"10.25009/hccs.v0i17.56","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.56","url":null,"abstract":"In order to achieve adequate accountability, Municipal Management must recognize Administrative Science, which provides an orderly and synchronous approach to a series of activities aimed at strengthening its performance, through administrative tools, such as planning, organization, management and control activities. This strengthens the set of actions to be carried out by municipal administrations in order to meet the objectives set out in the work plans and programmers. Using the theoretical method in this research whose purpose is the scientific production based on the collection of documentary information that allows us to analyze the concept of municipal management and its application in the administrative processes of municipal entities in our country, this study led us to know the means of control that municipal administrations must observe, verifying organizational structure and job profiles. The results found show that although there are means of control, profiles with minimum requirements have not been established to ensure adequate management for the accountability of the public body. It is therefore important to analyze the duties and powers of the managers involved in management and accountability.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129753352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
María Antonieta Monserrat Vera Muñoz, José Gerardo Serafín Vera Muñoz, Rafaela Martínez Méndez, Gabriel Márquez Jiménez
Los Objetivos de Desarrollo Sustentable (ODS), están lógicamente entrelazados buscando en mejorar la calidad de vida de las personas en toda la extensión que esto conlleva, en particular el objetivo 8 que versa sobre el trabajo decente y el crecimiento económico se ha complicado el poder cumplirlo y mucho ha contribuido a ello la pandemia por COVID-19 que llegó a México en febrero de 2020 y hasta el 2022 sigue presente. El logro del referido objetivo se refleja por el comportamiento del Producto Interno Bruto (PIB) y en la tasa de desocupación; en alusión a estos últimos 2 puntos las microempresas familiares tienen una importante presencia en la economía mexicana y por ende en la contribución al PIB y a las fuentes de empleo. Por lo que el objetivo general del trabajo es: identificar la existencia de la contribución de las microempresas familiares al objetivo 8 trabajo decente y crecimiento económico y qué afectaciones han tenido por la pandemia COVID-19. Metodológicamente se aborda cualitativamente, para analizar el contenido del referido objetivo 8, considerando sus 2 importantes elementos el trabajo decente y el crecimiento económico. Los resultados se presentan prioritariamente de forma cualitativa con un apoyo cuantitativo; la muestra está integrada a conveniencia por 90 microempresas familiares poblanas, en las que se aplicó un cuestionario de 28 preguntas; en los periodos de julio 2020 a junio 2021 y una ampliación de la aplicación del instrumento de abril a junio 2022. Los resultados muestran la contribución de las microempresas familiares al crecimiento económico y al trabajo decente. Como hallazgo se identificó la permanencia de su contribución con el objetivo 8 a pesar de la pandemia. Teniendo como limitación el haber trabajado únicamente a una muestra de microempresas familiares poblanas.
{"title":"Trabajo decente y crecimiento económico ante el covid-19 en microempresas familiares poblanas","authors":"María Antonieta Monserrat Vera Muñoz, José Gerardo Serafín Vera Muñoz, Rafaela Martínez Méndez, Gabriel Márquez Jiménez","doi":"10.25009/hccs.v0i18.66","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.66","url":null,"abstract":"Los Objetivos de Desarrollo Sustentable (ODS), están lógicamente entrelazados buscando en mejorar la calidad de vida de las personas en toda la extensión que esto conlleva, en particular el objetivo 8 que versa sobre el trabajo decente y el crecimiento económico se ha complicado el poder cumplirlo y mucho ha contribuido a ello la pandemia por COVID-19 que llegó a México en febrero de 2020 y hasta el 2022 sigue presente. El logro del referido objetivo se refleja por el comportamiento del Producto Interno Bruto (PIB) y en la tasa de desocupación; en alusión a estos últimos 2 puntos las microempresas familiares tienen una importante presencia en la economía mexicana y por ende en la contribución al PIB y a las fuentes de empleo. Por lo que el objetivo general del trabajo es: identificar la existencia de la contribución de las microempresas familiares al objetivo 8 trabajo decente y crecimiento económico y qué afectaciones han tenido por la pandemia COVID-19. Metodológicamente se aborda cualitativamente, para analizar el contenido del referido objetivo 8, considerando sus 2 importantes elementos el trabajo decente y el crecimiento económico. Los resultados se presentan prioritariamente de forma cualitativa con un apoyo cuantitativo; la muestra está integrada a conveniencia por 90 microempresas familiares poblanas, en las que se aplicó un cuestionario de 28 preguntas; en los periodos de julio 2020 a junio 2021 y una ampliación de la aplicación del instrumento de abril a junio 2022. Los resultados muestran la contribución de las microempresas familiares al crecimiento económico y al trabajo decente. Como hallazgo se identificó la permanencia de su contribución con el objetivo 8 a pesar de la pandemia. Teniendo como limitación el haber trabajado únicamente a una muestra de microempresas familiares poblanas.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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