Revista Saberes APUDEP

Impact of technological platforms on the distance or virtual learning of students in the first years of the accounting and audit course at FAECO year 2020 – 2021

Oreida Arrocha — 2025-01-23

Phenomena that are manifested by circumstances and that bring about changes, provoke actions or provoke motivations for inquiry through research to corroborate the incidence or impact, such as the Covid-19 pandemic, on student learning. through the use of technological platforms. This leads to formulating the following research question: What was the impact of technological platforms on the distance or virtual learning of students in the first years of the Accounting and Auditing Career at FAECO in the years 2020 – 2021? The General Objective of the research carried out aimed at the following: Evaluate the technological platforms applied in the distance or virtual modality in the learning of students in the first years of the Accounting and Auditing career of the Faculty of Business Administration and Accounting, years 2020 – 2021. The population was 519 students and the selected sample resulted in 148 students.

Time of permanence in the position of directors and quality of administrative management in educational institutions of the network 4 UGEL ventanilla – callao

Sosimo Misael Poma Gonzales — 2025-01-23

The objective was "Determine the relationship that exists between the length of time in the position of directors and administrative management quality according to the teachers of Network 4 Ugel Ventanilla - Callao" the study is a basic, non-experimental cross-sectional design and correlational scope, in the quantitative approach, analyzed a probabilistic sample of 116 participants, an instrument was applied to collect data on the time spent in the position of the directors of educational institutions and the quality of administrative management. The results conclude that: With a degree of correlation rho Spearman = 0.648 and a level of significance of ? = 0.000 less than 0.05, it was determined that there is a direct and significant relationship between the length of time in the position of directors and management quality administrative and this relationship is of a moderate magnitude

Study of slope stability in Panama under different loading conditions using finite elements

Gabriel Jesús Montúfar Chiriboga — 2025-01-23

Due to its geographical location, Panama is particularly susceptible to landslides triggered by intense rainfall, seismic activity, and inadequate erosion control practices. This study focuses on the analysis of slope stability in a residential project in the Puerto Caimito region, La Chorrera, Panama. The GEO5 software, based on the finite element method, was used to evaluate the stability of the slope under various load conditions, including gravity, surcharge, soil saturation, and seismic activity.

The slope under study presents significant variations in its height and geometry, making it a representative case for residential projects. The results show that soil saturation and surcharge induced by the construction of structures considerably increase the vulnerability to slope instability, especially under seismic conditions. The safety factors were evaluated following the recommendations of the Structural Regulations of Panama (2021), indicating that the stability of the slope may be compromised in combined load scenarios.

Management strategies for the implementation of inclusive education in public educational institutions: a systematic literature review

Bianca Liliana Merchan Vargas — 2025-01-23

This paper is a systematic literature review on the most effective management strategies for the implementation of inclusive education in public educational institutions. A total of 30 references related to the topic were consulted for this systematic review, most of which were published in the last 10 years. These references were sourced through various academic platforms and specialized databases such as Google Scholar, ResearchGate, Scopus, and Web of Science, ensuring a broad and representative coverage of the most relevant literature.

After completing the literature review, it is suggested to intensify research in the areas of inclusive education, management, and educational policy, understanding these areas as interdependent within a system. This will help clarify how to implement an educational system that promotes diversity, respects human rights, and seeks social justice, ensuring equal opportunities and appropriate support for the entire student community.

Teacher strategies to strengthen student learning

Yojana del Carmen Morales Contreras — 2025-01-23

Classroom practices influence directly students' academic performance; by incorporating new pedagogical strategies, students develop school autonomy to build their own knowledge. In this sense, this article aims to recognize the main strategies that teachers use in their classroom practices to strengthen student learning. It was based on a rigorous search of 35 research articles carried out between 2014 and 2024, in Redalyc, Scielo, and Doaj data. The results allowed us to identify various strategies used in classroom practices, among which ICT's, gamification, skills development and assessment, teacher training and social-emotional learning.

Study and analysis of the levels of the power densities of the GSM and LTE band in the correction of Bethania, province of Panama

Fermín A. Póvaz J. — 2025-01-23

In recent years there has been a large increase in base stations in different parts of Panama City by cell phone service providers, in order to obtain the greatest possible coverage for users and provide a better service. data to them considering the quality of the data. This work gives us a comparative study of the levels of power densities offered in the GSM and LTE services in the Bethania Municipality, Panama located at coordinates 9 ° 0 '52.99 "N, 79 ° 31' 45.84" W 7 measurement sites were established in the sector described to obtain the samples and then analyze them for them, the ITU Technical Spectrum Testing Manual was used as a measurement and data capture procedure around the two services and operation bands, by the 4 service providers that offer the cellular mobile phone service. 82% of the power densities correspond to the GSM service and 18% to the LTE service. With average levels of very low densities reached within 3.99nW/m² and for LTE 0.86nW/m².

Disinfecting surfaces

Vanessa M. Valdespino Ávila — 2025-01-23

Biological risk is the one with the highest incidence in dental practice due to direct contact with microorganisms. Cleaning and disinfection are essential to prevent cross-infection from diseases such as influenza, whooping cough, RSV, chickenpox-shingles and conjunctivitis. Methodology: A bibliographic review was carried out on the Scielo, Dialnet, ResearcheGate and Elsevier platforms on the active ingredients of cleaning and disinfection products in the period 2014-2024. After the selection, the full texts were read, selecting the relevant topics. according to the established selection criteria. Results: The most prevalent microorganisms on surfaces are: staphylococcus such as Staphylococcus epidermididis or Staphylococcus aureus, Pseudomonas, Enterococcus, Moraxella and coliforms. Fungi such as Pinicillium, Curvalaria, Geotrichum, Aspergillus, Haplosporangium, Cladodporium. In Dental offices, the most used elements for the process of reducing microorganisms on the surface are acetic acid and hydrogen peroxide; sodium hypochlorite, ethyl and isopropyl alcohols; modified quaternary ammonium, phenols and ultraviolet radiation. Their effectiveness depends on the risk level of the surface, the action spectrum of the product, the concentration, the exposure time and the type of surface material. Conclusions: The implementation of cleaning and disinfection protocols reduces infections associated with health care and the economic impact on dental clinics.

Levels of embeddedness of subordinated structures in texts written by first-year university students of the University of Panamá

Maritza Almendas Bravo — 2025-01-23

This research aims to determine how syntactic complexity is manifested in texts written by first-year university students based on the level of depth in which some subordinate structures are embedded in others. The study is framed in the line of applied linguistics, specifically in the study of levels of subordination and in the line of didactics of writing in that it aims to collect information on the levels of embeddedness of subordinate clauses that first-year students manage to produce. admission to the University of Panama. All of this with the intention of proposing didactic actions that favor the development of syntax in middle school and university students. The sample used in this study corresponds to 15 texts randomly selected from the UPENHUEC-2016 corpus, corresponding to the faculties of Humanities, Nursing and Economics. The results reveal a high incidence of embeddings at the lowest levels (0, 1), which represents the handling of a reduced syntax with a lower degree of complexity.

Artificial intelligence in marketing personalization

Maritza Núñez — 2025-01-23

This study explores how artificial intelligence is transforming personalization in marketing. The main objective was to develop guidelines for the design of machine learning algorithms that analyze consumer behavior and preferences in real time. With a documentary, descriptive, mixed and exploratory study, the main result showed that the implementation of AI in marketing improves the user experience and increases the conversion rate by allowing dynamic and adaptive personalization. However, it also showed the ethical and privacy considerations to ensure that consumer data is used responsibly and transparently, concluding that to use AI in marketing, technological innovation must be balanced with ethical responsibility, strengthening the relationship between brands and consumers.

The tax on sugared drinks in Panama and its effect on demand

Rodrigo Axel Pastor Morales — 2025-01-23

This document is a compilation of international experiences from different countries in Latin America that adopted the recommendations of the WHO and established taxes on sugary drinks and other alternative measures.

Among the measures, we can find that of recording fast food or scrap, labeling policies and prohibitive measures in the sale or production of sugary drinks. All this in order to reduce the consumption of the same and thus positively impact the risk factors that develop diabetes.

On the other hand, results of these measures are shown and the possible effects and impacts for Panama of implementing the law that is currently being discussed are estimated.

Platonic ontology of ideal objects and the hard problem of consciousness

Luis Antonio Montero Peñalba — 2025-01-23

The following paper is a review article and presents the general notions of the two contemporary perspectives into which speculative realism is subdivided and suggests that these interpretations can provide useful elements to deal the hard problem of consciousness. Furthermore, some of the main arguments and criticisms of the different proposals and interpretations to deal the problem of consciousness are presented. All this from the perspective that the debate around the philosophy of mind is a resurgence of the historical metaphysical and ontological debate about the fundamental substance of reality.

Curriculum redesign for the potentiation of mathematical language in elementary education

Osiris Elena Tovío Viera — 2025-01-23

The purpose of writing this essay is to make known the influence of an adequate curriculum design as an essential tool in the educational teaching process, particularly to enhance the development of mathematical language in elementary education, which requires the application of educational processes such as methodologies, strategies and teaching techniques; it also makes visible the need to improve the quality of education in institutional systems, through the teaching practice with updated resources and according to the management and fulfillment of objectives and programmatic content in the classroom. We consulted 12 references that consider mathematical language as a key tool for understanding and solving mathematical problems. The curricular approach ensuring that students develop solid mathematical competencies. This curricular redesign should propose a series of strategies based on an integrative approach that combines active methodologies, educational technologies and continuous teacher training to transform the teaching of mathematics.

Teachers' quality practices as a strategy to improve learning at primary level

Oscar Luis Julio Maussa — 2025-01-23

Teachers' classroom practices are the fundamental tool to develop learning in students, taking into account that they are the mediating agent between the subject and the desire to learn, for this reason, the teaching process must obey a good process. of imparting knowledge (classroom practices). 30 references on the topic were consulted. The training of teachers is continuous, favoring pedagogical performance and the use of innovative, creative and motivating methodologies that allow the student to recognize that the act of learning is a dynamic, attractive and fun action. Therefore, it is essential that the teacher knows the social characteristics of the students very closely to implement relevant strategies that address the interests, rhythms and learning styles of the school community.

Income inequality a global indicator for Panamá and Latin America

José Ángel Samaniego Amaya — 2025-01-23

The objective of this research is to demonstrate the magnitude of inequality in the social fabric, the lack of opportunity of the population in the search for their well-being, allows us to argue that the style of development that prevails in Panama is not providing an answer for the vast majority of Panamanians who see their standard of living decline. To understand the problem we must determine the event of income distribution in Panama and understand the dynamics of fiscal policy and how to encompass the concept of distribution. Interpreting that the prospects of advancement for those who have a low standard of living are scarce, it is precisely necessary to explain the dilemma with the issue of wealth distribution, so what are we going to analyze? And what is going to be measured? and from that measurement explain how income is distributed in a society like ours.

Accounting

Marino José Palacios Copete — 2025-01-23

The study describes the perspective of financial accounting, which historically represents mercantile events, through assets, liabilities, capital, income, costs and expenses. It also accesses projections of social profitability to validate the general amount of public administration in Panama. This is done by examine the pattern of programs and activities that support the productive and investment actions of those responsible for the national task. The budgetary archetype is valued according to the execution of the expenditure. The research process was based on the analysis of documentary and electronic information, as well as estimates by program and results-based budget. The data obtained were framed within the comprehensive interpretative paradigm, which posits that institutional objectives are constrained by fiscal rules. However, what is measured is the execution of the items in term of expenditure, without evaluating whether the consumption of resources translates into improvements in the quality of life of all citizens. This condition has led government managers to gradually migrate to a new evaluation approach to measuring the achievement of economic, social, and environmental objectives. This approach known as, results-based budgeting, also measures the performance of leaders of entities by government bodies and citizens. The new model promotes transparency, linking public finances to measurable products and results, in favor of citizenry and the strengthening of accountability at the national level.

Editorial

Roberto Carrasco — 2025-01-23