Interdisciplinary and multidisciplinary processes in the post-pandemic educational system in Peru

The health crisis triggered by COVID-19 forced a restructuring of the education system tomaintain the flow of learning and ensure the continuity of education. In response to thissituation, the Ministry of Education of Peru, through its Undersecretary of EducationalFoundations, launched interdisciplinary project initiatives that educators should execute withtheir students virtually. After overcoming the critical phase of the pandemic in Peru, educatorsmaintained the implementation of this type of projects, which were integrated with keycompetencies into the curriculum. However, a difficulty arose: the lack of preparation ofteachers to approach teaching from an interdisciplinary perspective, opting instead formultidisciplinary approaches. This scenario led to the development of a research with thepurpose of examining the application of interdisciplinarity and multidisciplinarity in theeducational field after the pandemic. For this, a documentary and descriptive researchapproach was adopted, using the analytical-synthetic method. Google Forms was used todistribute a survey with a Likert scale to 42 teachers from an educational unit in Lima,selected through a non-probability sampling for convenience. The information collected wasorganized in tables to facilitate the analysis and discussion of the findings, which indicatedthat the use of multidisciplinarity by teachers prevails, attributed to the need to strengthentheir skills for collaborative wor

Alternatives to agricultural production different from the traditional way

Modern agricultural production is characterized by being responsible for the supply of food, fiber, active ingredients for the pharmaceutical industry and raw materials for a variety of industries, it is dedicated to the cultivation of the land in order to obtain products intended for human use and animal food, whose purpose is the production, breeding of plants and food, through crops or pastures, thus, agriculture benefits the family unit, workers, and people who consume part of it daily, In this case we are based on agricultural production alternatives different from the traditional way, this alternative agriculture is a system that, instead of using agricultural inputs, carries out specific practices depending on the characteristics of each ecosystem, they are alternative productions to the that enable the economic development of the region or provide added value to traditional productions, There are several types of agriculture in the world, such as traditional agriculture, natural agriculture, organic agriculture, industrial agriculture, among others, Alternative agriculture includes the use of vegetable or animal manure instead of chemical fertilizers, integrated pest management instead of chemical pesticides, which, by saving on chemicals, organic farmers obtain more income that contributes to developing the economy of the areas rural. It does not contaminate soil or water and consumes less energy than conventional agriculture, which benefits the environmen

Development of teaching competencies for financial education from a talent management perspective

Objectives: to explore the experiences and perceptions of teachers on the development of competencies in financial education. To analyze the role of talent management in teacher training and performance in this area. To identify the needs and challenges faced by teachers to integrate financial education in their pedagogical practices.Method: it had a qualitative approach, with a hermeneutic phenomenological design, which allowed for an in-depth analysis of teachers’ experiences and perceptions of their training and practice in financial education. For this purpose, semi-structured interviews were conducted with 10 participants with whom theoretical saturation was reached, complemented with a focus group to validate and enrich the findings.Results: the importance of talent management in the improvement of teaching competencies, highlighting the need for continuous training, motivation, self-evaluation and institutional support. Formal and informal methods were identified to identify and develop teaching potential, especially mentoring and personalized support. In addition, the relevance of updating knowledge and pedagogical methodologies with emphasis on active practice and ethical values in financial education was highlighted.Conclusions: strengthening teaching competencies, through adequate talent management, is fundamental to improving educational quality, preparing students to face economic challenges and contribute to an effective financial education that benefits society

Social appropriation of knowledge applying the knowledge management methodology. Case study: San Miguel de Sema, Boyacá

The development of human and technical capacities in rural territories intrinsically promotes the progress and evolution of the rural sector.  To achieve this, it is vital to analyze the processes that are currently carried out, to adopt or appropriate the new knowledge that allows rural producers to perceive, interpret and demonstrate the new learning. In the study of the form of appropriation of new knowledge, two epistemological perspectives were used: tacit and explicit knowledge to be applied by the participants of a course oriented towards bovine reproduction in the municipality of San Miguel de Sema, Boyacá, Colombia. After apprehending elements such as reproduction indicators, the participants agreed that the factors that have the most relevance and impact on their production systems and that directly affect reproduction correspond to the management of reproductive indicators, climatic conditions and technical trainin

Analysis of associative entrepreneurship as a territorial strategy in the municipality of Mesetas, Meta

This document reflects partial results of the characterization phase of the research project, where approaches were made with the community to identify the territory, using temporality maps within the participatory methodology called: social cartography. In this identification process, the association to achieve productive development and rural competitiveness in Mesetas was determined as a territorial enterprise, which in recent years, after the Peace Accords, have been constituted in a large number under the collective and collaborative principle, to the channeling of resources offered by governmental and international cooperation entities; improve the quality of life of producers; access training programs; implement farmers markets; incentivize fair prices, thus eliminating intermediaries; develop business skills; improve the marketing, distribution and even raw material transformation system to achieve optimal negotiation conditions, among other finding

Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá

To analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement, Discussions: Although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Implementation Conclusions: The merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regim

Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment

The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity\u27s financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspect

The Influence of Organizational Culture in ASOLACC and its Role in Regional Development

Introduction: The research focused on analyzing the organizational culture of the Dairy Association ASOLACC in the municipality of El Contadero, Nariño. This culture was considered to have a significant influence on the interaction among members, their perception of their work and the image that the association projected to the community. The study made it possible to identify the values, beliefs, attitudes and behaviors that characterized the organization.Development: During the analysis, it became evident that ASOLACC\u27s organizational culture was marked by solidarity, collaborative work and associativity. However, there were also weaknesses such as resistance to change, low participation in decisions and lack of transparency in certain processes. These findings were contrasted with previous local, national and international studies, which reaffirmed the direct influence of organizational culture on innovation, competitiveness and market orientation. In addition, the economic, social and cultural context of the municipality of El Contadero was analyzed, which affected the internal dynamics of the association.Conclusions: It was concluded that organizational culture was an essential pillar for ASOLACC\u27s sustainability and growth. Strengthening its positive aspects and transforming the negative ones was presented as a strategic need for its development. The study recommended implementing training, participation and modernization processes to align the culture with the challenges of the current productive environment