El presente trabajo de investigación tuvo como objetivo principal determinar el análisis del impuesto al juego a las máquinas tragamonedas (TGM) y su impacto en la rentabilidad. Metodológicamente, se utilizaron técnicas de recogida de datos, como el método de encuesta instrumentada. Se pudo determinar que el sujeto pasivo, necesita de un control cuando se realiza el pago del programa de declaración telemática (PDT) 693 el cual se utiliza para la declaración y el pago mensual del impuesto a los juegos de casino y máquinas tragamonedas regulado por la Ley 27153. Para garantizar que sólo se pagan las máquinas tragamonedas que realmente están en uso en la sala, la empresa debe cumplimentar puntualmente el formulario N.º 550, que se utiliza para comunicar cualquier reinicio, restablecimiento o modificación del valor de las fichas de las máquinas tragamonedas. Al no realizar di...

The present research work was determined through the Environmental Accounting and its influence in the sustainable development of the individual farmers of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Therefore it is to make known that Accounting Science also responds to satisfy and solve the problems of the environment, sustainable development and ecology. The reasons that have motivated us in the choice of this topic are mainly three. In the first place, the conviction that social science research must have social relevance; should address issues of public interest. We think that the chosen theme has it, and not only in the geographical context in which it was made. In this sense, despite the fact that the empirical studies we have carried out refer to the reality of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Second, the personal conviction that the current ...

This article reports an exploratory study of climate change (CC) communication on the social network TikTok during the 2021Climate Summit (Glasgow, 1-12 November 2021), considered to be the last chance to halt the advance of CC. For this purpose, the 100 videos with the highest number of views during this event were examined by means of content analysis. The results have shown a new communication scenario in which influencers are the actors with the highest number of videos published in relation to CC. The media continue to be a fundamental actor in the communication of the CC and give continuity and relevance to the issue. Another remarkable result is an alarming situation: most of the videos do not cite any kind of source of information. The cases in which sources are mentioned are mainly media outlets which, in turn, do not report the origin of the data transmitted. It can be conclude...

El objetivo fundamental de este trabajo de investigación es dar a conocer que según el sistema educativo peruano basado en el desarrollo de competencias y capacidades en el idioma inglés, el aprendizaje es mejor cuando los docentes motivan constantemente a los estudiantes a ser más activos que pasivos. La mayoría de los docentes peruanos utilizan el enfoque comunicativo que permite competencias comunicativas entre los estudiantes que trabajan en conjunto; socializan y usan el idioma de destino durante la clase para comunicar sus ideas, opiniones y emociones. El enfoque por tareas tiene características similares al enfoque comunicativo, con un agregado muy importante, que permite desarrollar actividades de evaluación formativa con el estudiante en su proceso de aprendizaje. La evaluación formativa permitirá a los estudiantes y al docente tomar conciencia de las debilidades y fort...

This article studies the effectiveness of websites of Chilean deputies as a communication tool. Researchers conduct a content analysis of the entire website of parliamentarians at two moments: 2015 and 2018. A first fact is that only half of the deputies have a website, rejecting its potential as a communication tool for citizens. In addition, none of the 129 websites analyzed, 66 in 2015 and 63 in 2018, is effective in terms of digital communication, underutilizing the informative and dialogical potential of this tool. The article also provides information about the use of Facebook and Twitter by parliamentarians. In the light of the results, the websites of Chilean deputies are used in the old logic of mass communication that includes a sender and a passive public, contradicting the digital democratization that characterizes the communication of the 21st century.

This study arises from the need to address the question that arises when teachers are confronted with the reality of a classroom full of adolescents, sometimes uninterested and quite accustomed to taking on a passive role in their learning: what about the teacher's explanation? To address this, a qualitative research with a multivalent design was conducted with two experimental groups of 14- and 15-year-old adolescents. Cooperative methodology was implemented in the subject of Spanish Language and Literature, with the evaluation tools for the process being the classroom diaries of the student groups, the teacher's diary, and a student focus group. The data were collected during the 2021-2022 academic year at a school in Zaragoza, Spain. The study examines how students organize and manage their cooperative learning, the difficulties they encounter in this process, and the results obtained...