La formación de una organización sin fines de lucro es una ardua tarea que requiere mucha responsabilidad, ya que se realizan procesos que permiten ejecutar acciones para lograr los objetivos de la entidad, las cuales muchas veces se lleva a la práctica con limitaciones o situaciones adversas, que pueden traer como consecuencia situaciones de riesgo que obstruyan el trabajo que ya se viene realizando. En este sentido, en el presente artículo se propone identificar el grado de relación del Control Interno y la Gestión de Riesgo en una Organización sin Fines de Lucro en el año 2021. La metodología utilizada fue el enfoque cuantitativo, de tipo correlacional. Se elaboraron dos cuestionarios de opinión, una para la variable Control Interno y otra para la variable Gestión de Riesgo. Dicho instrumento, luego de pasar por el proceso de validación de expertos y confiabilidad, se apli...

La presente investigación expone los resultantes de la aplicación de instrumentos relacionados a la calidad de servicio e imagen institucional de 382 personas que concurren de forma frecuente la Municipalidad Distrital de José Luís Bustamante y Rivero. El objetivo general del estudio fue determinar la relación entre la calidad de servicio y la imagen institucional de la Municipalidad Distrital de José Luis Bustamante y Rivero-Arequipa,2022. La metodología abordó un nivel correlacional y diseño no experimental de corte transversal. Se aplicó dos instrumentos validados por juicio de expertos en calidad de servicio con un total de 15 ítems e imagen institucional con un total de 15 ítems. Se abordó una muestra de 382 personas quienes concurren a la municipalidad. Se aplicó el estadístico Rho Spearman por la naturaleza de las variables y su comportamiento normal para la contrat...

Este estudio persigue el propósito de implementar una propuesta de gestión de cobranza sistematizada para controlar la morosidad en instituciones de educación básica, específicamente en el Colegio Adventista José de San Martín Departamento La Libertad, Provincia de Trujillo-Perú, 2019. Así se propone que el seguimiento de los impagos se efectúe por medio de este sistema, el cual consiste en un fichero de morosos que garantiza la solvencia del crédito y la cobranza a tiempo, reduciendo las tasas de morosidad. Investigación tipo analítica, propositiva descriptiva, diseño no experimental y corte aplicado transversal. La población se estudió mediante un muestreo por conveniencia no probabilístico en la tesorería del colegio. Se utilizó la técnica de entrevista personal y análisis documental; un cuestionario y una observación como instrumento por medio de una ficha de an...

Background: The Job Demands-Resources (JD-R) theory suggests that an imbalance between job demands and available resources can lead to burnout, negatively affecting job satisfaction. Physical activity is recognized for its positive effects on psychological well-being and could play a crucial role in mitigating burnout and improving job satisfaction, especially in high-demand professions such as nursing. Objective: This study investigates the relationship between burnout, physical activity, and job satisfaction in Peruvian nurses, using the JD-R theory as a theoretical framework. Methods: A cross-sectional and explanatory analysis was conducted on a sample of 420 Peruvian nurses, using a Structural Equation Modeling (SEM) design to analyze the relationships between burnout, physical activity, and job satisfaction. The instruments included the Ultra-Short Burnout Measure (IUB), the General...

Background: The Job Demands-Resources (JD-R) theory suggests that an imbalance between job demands and available resources can lead to burnout, negatively affecting job satisfaction. Physical activity is recognized for its positive effects on psychological well-being and could play a crucial role in mitigating burnout and improving job satisfaction, especially in high-demand professions such as nursing. Objective: This study investigates the relationship between burnout, physical activity, and job satisfaction in Peruvian nurses, using the JD-R theory as a theoretical framework. Methods: A cross-sectional and explanatory analysis was conducted on a sample of 420 Peruvian nurses, using a Structural Equation Modeling (SEM) design to analyze the relationships between burnout, physical activity, and job satisfaction. The instruments included the Ultra-Short Burnout Measure (IUB), the General...

The social immobilization caused by the COVID-19 pandemic led to the transfer of many students from private to state institutions, due to the fact that their financial managers had difficulties in meeting their current expenses and, additionally, their tuition pension expenses; In this context, the present study justified its elaboration by the need to know the collection strategies and their relationship with delinquency; therefore, the general objective of this research work was to determine to what extent collection strategies and delinquency are related in the Central Western Peru Adventist Educational Association; through a basic study, using a quantitative approach, non-experimental design, cross-sectional and correlational, a questionnaire was applied to a sample of 82 participants, members of the accounting, administrative and teaching staff of the institutions comprising the uni...

jorge_hilario@unu.edu.pe

“The most devastating disease to humanity is commonly known as elephantiasis. Infection usually acquired in childhood but visible indication like pain, disfiguring occur later in life. Severely affected people will have a permanent disability. Not only had it generated physical challenges it also cost for social, psychological, and economical losses. The impact of the disease is so painful and devastating among young men and women as they live with the lifelong disfiguring condition. As the parasite attacks directly to the lymphatic system of the body whose primary function is to drain all the harmful components and impurities from tissues and cells also make a strong immune system of the body to fight against infection and diseases. Since the parasite attack damages the lymphatic vessels and capillaries. Hence the effect is on the flow of lymph resulting in lymphoedema. 90% of the cas...

“The most devastating disease to humanity is commonly known as elephantiasis. Infection usually acquired in childhood but visible indication like pain, disfiguring occur later in life. Severely affected people will have a permanent disability. Not only had it generated physical challenges it also cost for social, psychological, and economical losses. The impact of the disease is so painful and devastating among young men and women as they live with the lifelong disfiguring condition. As the parasite attacks directly to the lymphatic system of the body whose primary function is to drain all the harmful components and impurities from tissues and cells also make a strong immune system of the body to fight against infection and diseases. Since the parasite attack damages the lymphatic vessels and capillaries. Hence the effect is on the flow of lymph resulting in lymphoedema. 90% of the cas...

La revolución tecnológica apertura problemas y posibilidades que se extienden al ámbito educativo. Ello, sumado a la emergencia sanitaria, provoca el cuestionamiento del aparataje epistemológico que sirve de soporte a la educación en Latinoamérica. Así, el presente estudio se vale de una revisión sistemática que analiza 28 documentos generados en los últimos años para establecer un panorama general y crítico sobre el estado del arte de las pedagogías disruptivas en Latinoamérica. Adicionalmente, la investigación encontró que la mayoría de autores concuerda con la necesidad de reflexionar sobre la disrupción tecnológica en el ámbito educativo; sin embargo, las diversas dificultades institucionales y personales impiden que haya una discusión y aplicación seria en América latina. Por ello, se concluyó que las pedagogías disruptivas son necesarias a la hora de fundam...

The aim of this study was to conduct a bibliometric analysis of the literature on advance customs clearance published in Scopus between 2006 and 2023. It was a bibliometric data study to measure scientific production through indicators. Keywords in English (advance, customs, clearance) were used to select 74 Scopus documents relevant to the study. According to the results, scientific production peaked in 2018, 2016 and 2012 (n=22; 29.7%). In addition, the United States accounted for 28.1% of all publications (n=32), 9 papers were published in Journal of International Economics and the most cited author was Manova, K. (481 citations; n=2 papers). The vast majority of these publications (92%) were research papers in the fields of economics, econometrics and finance (43%), social sciences (20%) and business, management and accounting (14%). It is concluded that the study conducted on advanc...

jorge_hilario@unu.edu.pe

Objective: This research aimed to analyse the predictability of service quality and institutional image for customer satisfaction in municipalities in Peru. Theoretical framework: In this sense, one of the most important links between differentiation of services that can only be recognised and appreciated by the customer and competitive advantages or institutional image has become essential parts of organisations; it is the quality of services provided by public organisations such as municipalities that are under scrutiny and subject to evaluation and satisfaction of their users.Methodology:It was based on a quantitative, prospective correlational approach, with a sample of 352 users of municipalities in Peru. Results:An R2 of 0.460 was obtained, and the effect size was calculated with a coefficient of 0.851, which is considered a very high parameter above 0.350. The calculation of the s...