Horizontes de la Contaduría en las Ciencias Sociales最新文献

{"title":"Las TIC en el proceso evaluativo virtual en tiempos del covid 19: percepción docente","authors":"Fabián Martínez Ríos, Rosalía Cristina Ramírez Macip, Norma Cruz Miranda, María Dolores Guevara Espinosa","doi":"10.25009/hccs.v0i15.46","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.46","url":null,"abstract":"During the period Spring 2020 to Spring 2021, due to the SARS-CoV-2 Pandemic, face-to-face classes were suspended at all educational levels, including the higher level, forcing the actors to use information and communication technologies (ICT) as main tools in the teaching-learning process, action that was initially carried out empirically and individually, but which forced higher education institutions (HEIs) to adapt study programs to the virtual environment, hire and improve institutional platforms, and initiate teacher training courses, impacting on the prevailing teaching-learning process, especially in the form of evaluation. The objectives of this educational research work are to know the level of satisfaction in the undergraduate teachers of Facultades de Contaduria Publica and Ingenieria Quimica from Benemerita Universidad Autonoma de Puebla (BUAP), through the analysis of a significant sample, with the new evaluation process in which they were participants during the aforementioned period, using a mixed methodology (quantitative and qualitative), descriptive and interpretive; and with this, generate a proposal to improve said evaluation process, which allows maintaining and/or raising the level of teacher satisfaction to continue in the virtual mode or with hybrid educational models; and so achieve the learning purposes of each subject and facilitate the learning-teaching process with a focus on competencies, determined by BUAP's modelo universitario Minerva (DGES BUAP, 2016). To do this, an electronic survey type research instrument was designed, analogous to the Likert scale; The data treatment was carried out by creating a database in Excel Spreadsheet and, later, the SPSS Software was used to build the descriptive statistical graphics, obtaining satisfactory results.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"27 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":"125470918","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}

{"title":"Ley General de Contabilidad Gubernamental en una IES: Retos y oportunidades","authors":"Tania Guadalupe Gutiérrez Salvador, María del Carmen García García","doi":"10.25009/hccs.v0i16.49","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.49","url":null,"abstract":"The modernization and implementation of systems will always represent a great advance for any institution; in the case of a HEI, the obligation to transparently exercise the resources received from the Federation or the State, generates the need for the development and application of its own technologies that allow compliance with the regulations of the General Law of Governmental Accounting. The purpose of this research work is to highlight the challenges of innovation in a Higher Education Institution (HEI) when introducing Information and Communication Technologies in the implementation of the compliance tasks indicated by the LGCG and the LGTAI for these institutions. The research is descriptive-documentary based on the postulates of the law itself and the scarce literature on the subject. It shows how an HEI has been able to obtain results in such implementation, which must be accompanied by transversal processes, which allow clarity in the direction of the HEI, in addition to the relevance in the exercise of its activities to achieve the same purpose.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"402 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":"116682732","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}

{"title":"Fiscalización del sueldo pagado a trabajadores residentes en el extranjero","authors":"José Pablo Bonilla Vega, Flor Lucila Delfín Pozos","doi":"10.25009/hccs.v0i17.59","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.59","url":null,"abstract":"This research work offers a description of the main tax obligations of workers residing abroad, showing the difference between the tax on salaries paid to them and the salary paid to national workers, resulting in an economic disadvantage for national workers. This shows a violation of the principle of equity, established in article 31, section IV, of the Political Constitution of the United Mexican States. Therefore, this will be an exploratory and comparative investigation of the tax control of salaries paid to workers residing abroad and to nationals, that allows us to identify inequality in remuneration for work of equal value.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"28 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":"126011767","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}

{"title":"Plataformas educativas y la educación a distancia en la virtualidad","authors":"María Verónica Altagracia Lara Andrade, Genaro Roberto López Aguilar, Rosalía Cristina Ramírez Macip, Marco Antonio Cruz Gómez","doi":"10.25009/hccs.v0i17.57","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.57","url":null,"abstract":"Information and communication technologies (ICT) have intervened in all human activities and education has not been the exception. In higher education, educational platforms have proven to be very useful in virtual education, forced by the pandemic caused by covid-19. To be effective, these educational platforms must combine ICT, teaching strategies and an institutional IT support team. Therefore, both students and teachers must modify the roles to which they were accustomed and become active and participatory, self-reflective and self-regulating actors. The purpose of this work is to propose teaching strategies to generate meaningful learning in virtual distance higher education, in times of the pandemic caused by covid-19. It is research with a qualitative, phenomenological and descriptive approach. A group of teachers from the Meritorious Autonomous University of Puebla (BUAP) were interviewed about the teaching strategies applied in their academic development in this time of pandemic. Selecting those that best adapt to the virtual model and that can be developed through educational platforms in higher education. Reaching the conclusion that it is necessary to reflect on the teaching practice and question the student and the teacher of the digital age.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"82 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":"132999787","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}

{"title":"El servicio de administración tributaria y su impacto fiscal en México","authors":"Hugo Enrique Domínguez Lerma, René Mariani Ochoa","doi":"10.25009/hccs.v0i17.58","DOIUrl":"https://doi.org/10.25009/hccs.v0i17.58","url":null,"abstract":"The Tax Administration Service is a decentralized agency of the public administration created on July 1, 1997, with the purpose of promoting voluntary compliance with tax obligations and collecting taxes from taxpayers, which is endowed with auditing and collectors powers, legal representation, as well as identification and control of the taxpayer registry; that has implemented technological innovations that help the taxpayer comply with their tax obligations in an easy, safe and efficient manner, such as the e.firma, the electronic invoice, the tax mailbox and the electronic accounting, therefore, to face the persistent reluctance of the governed before the mission of the Tax Administration Service, the objective of disseminating the existence of its innovations and its statistically measurable results is achieved, in order to be able to note its success in fulfilling the mission of collecting, and with it perceive the consolidation of the SAT as an institution that contributes to the economic growth of Mexico.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"23 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":"129671770","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}

{"title":"Responsabilidad social y cohesión social mediante la articulación Universidad, Empresa y Estado","authors":"Sandra Alicia Salgado Guzmán, Rosa María Solís Salazar, Delfino Amando Montiel Rodríguez, Erick Mendoza Blancas","doi":"10.25009/hccs.v0i15.42","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.42","url":null,"abstract":"According to the ISO 26000 Standard, \"Guidance on Social Responsibility\", business management must harmonize the activity of producing, marketing or selling, under the approach of economic, financial and social profitability, together with human rights and labor rights, social welfare and environmental protection. Jointly with society and the State, the Company in general assumes a fundamental role in the process towards the respect of labor rights, human rights, justice, and gender equity to achieve a more just, balanced and sustainable society. Now then, University Social Responsibility derives from the institutional commitment with individual work and social conscience, that is to say, sustainable and harmonious human development; social application of knowledge; environmental organization; concrete actions of social responsibility in investigation, teaching and extension; responsible management of the educational impact towards real actions that permeate in students, under the principles of: ethical commitment, transparency and accountability, human rights, respect for the norm, citizen participation and sustainability. In addition, social cohesion-State refers to the effectiveness of the mechanisms instituted for social inclusion as well as to the behaviors and values of the subjects that are part of society, considering employment, educational systems, rights and policies to promote equity, welfare and social protection; in addition to behaviors and values of the subjects such as trust in: institutions, social capital, sense of belonging and solidarity, acceptance of coexistence rules and disposition to participate in collective projects. The theoretical-qualitative methodology used in this research seeks to align the interaction of these three forces, with a holistic and interdependent approach, to face the challenge of Social Responsibility in the context of University, Business and State in Mexico, considering Higher Education Institutions (HEI) as detonators of change.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"19 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":"130911363","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}

{"title":"Factores que afectan al comercio informal en Xalapa durante el covid-19","authors":"Noé López Domínguez, Jesús Ernesto Pineda Prado, Dirce Alethia García García","doi":"10.25009/hccs.v0i18.64","DOIUrl":"https://doi.org/10.25009/hccs.v0i18.64","url":null,"abstract":"Actualmente la palabra informal se asocia a ciertos actos que realizan los ciudadanos, por falta de conocimiento y creencias; que conllevan al incumplimiento de las obligaciones fiscales. En este trabajo se tiene el propósito de conocer qué factores inciden en el crecimiento de ocupación en los tianguis que se instalan en la ciudad de Xalapa. Los cuales podrán permitir realizar el análisis del aumento del sector informal y de la falta de oportunidad de empleos formales, para que con base a los resultados obtenidos se realicen propuestas que permitan impulsar capacitaciones en materia fiscal, planeaciones administrativas y financiera, determinando las actividades comerciales en lo reconocimiento de los procesos legales como como medio de supervivencia social. Se utilizó una metodología cualitativa, aplicando una encuesta como técnica de recolección de información a 120 trabajadores que se encuentran en la actividad en la venta de tianguis en la ciudad, lo que permitió la obtención de resultados.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"1 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":"131065600","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}

{"title":"Impacto del cobro digital “CoDi” en la sociedad","authors":"Ricardo Valdivia Pelayo, Gerardo Eduardo León Hernández","doi":"10.25009/hccs.v0i15.45","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.45","url":null,"abstract":"The research in development is related to the Digital Collection \"CoDi\", which is a new form of collection and payment, which does not generate commissions, users must have a bank account, internet services and a mobile device, a system that intends to leave without use to the affective and financial inclusion. The objective of the research is to evaluate the penetration and effectiveness of this electronic transaction scheme, the advantages and disadvantages of the users who use it, measuring the impact it has on the MIPyMES; with the help of qualitative methodology, the use of a FODA analysis and application of a survey in the city of Xalapa, applied to businessmen and consumers. The results obtained reflect the perceptions of the respondents by age ranges, the contribution was greater in the age range between 26 and 40 years. It is also observed that there are still people who are not aware of what CoDi is and who do not have a bank account, so they have not been able to carry out any operation, despite the fact that CoDi can be considered as an aid to stimulate growth economical by providing a faster and more efficient form of payment.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"78 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":"124454792","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}

{"title":"Ecosistema Fintech, el futuro de la nueva economía","authors":"Elizabeth Cabrera Tenorio, Sergio Gabriel Ordóñez Sánchez, Axel Jesús Escoto Flores, Kenya Daniela Rivera Ibañez","doi":"10.25009/hccs.v0i15.47","DOIUrl":"https://doi.org/10.25009/hccs.v0i15.47","url":null,"abstract":"Currently, Mexico has witnessed the emergence of a class of businesses or shops, all of them managed from the Internet. These new forms of commerce have focused on certain specific areas: payments by digital means, crowdfunding and virtual assets. Technology advances rapidly, to such an extent that they are already part of finance; to such a degree that they have created the Fintech concept, which combines both definitions, such as technology and finance. Fintech refers to that area of administrative sciences, it can even be known as a new area of finance and information technology. However, in our country it is relatively new, despite the fact that both the concept and the regulations already existed in other nations; In Mexico, regulation was established at the beginning of 2018 for all companies that will be managed within the Fintech ecosystem; although to this day, there are still more aspects to improve on this law. This research aims to expose basic aspects of what makes up the entire ecosystem. Everything collected has been based on information analysis, statistics and reading of various research articles. In this way, the information has been selected, in order to provide a clearer and more concise overview of this finance model. Although, truth be told, it became complicated due to the little relative information on the subject. However, with the results obtained, it has been possible to establish clear information, with which it can be possible to sow interest in the subject.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"27 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":"125186971","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}

{"title":"La norma antiestres en la nueva normalidad","authors":"María Angélica Pérez Rojas, Dirce Alethia García García","doi":"10.25009/hccs.v0i16.52","DOIUrl":"https://doi.org/10.25009/hccs.v0i16.52","url":null,"abstract":"In recent years there has been an exponential growth in cases of stress in the world, and this is largely due, among other factors, to the fast pace of life in cities, the media, true and false news. of social networks, insecurity, the uncertainty that the COVID-19 pandemic has left, constant work pressure and competition among workers, which is why stress has been called the disease of the 21st century. The objective is to disclose the importance of NOM-035 due to its mandatory nature in both public and private entities, but also to expose the benefits for workers, this by virtue of the new normality and the gradual return of work activities, stress work will increase with the tension of a possible contagion of COVID-19 and the transition in some cases from changing work at home to face-to-face work. This is an essay that promotes the discussion of the subject, especially when it is necessary for employers to understand this whole situation by knowing and applying the NOM-035-STPS-2018 Psychosocial Risk Factors at Work, Identification, Analysis and Prevention, better known as the antistress rule. It is a qualitative research that starts from the real fact that is being lived and that important theories and principles are emerging right now, taking the argumentation of the literature that has been produced as a result of this situation and seeking to propose solutions, for which classified in a descriptive documentary research. The issue stands out given that the effects of the Coronavirus are not over yet and it would be risky to say that they will end in a short time.","PeriodicalId":115210,"journal":{"name":"Horizontes de la Contaduría en las Ciencias Sociales","volume":"45 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":"126477559","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}