Decisiones | Revista Científica e Internacional en Ciencias Económicas y Administrativas

Editorial

2025-02-05T16:20:45-04:00

Accounting technology for business process optimization

2025-02-05T14:17:57-04:00

Technology is the set of knowledge, skills and techniques that are applied in an orderly manner to solve a problem or achieve objectives. Accounting is a financial discipline which consists of recording, classifying, interpreting and summarizing the financial information of a company. Accounting has been going on for thousands of years, dating back to the Inca Empire, Rome and Ancient Egypt. From that moment on, the need to account for the commercial exchanges that occurred in those times was born. There was a certain notion of how it should be managed, throughout Over time it has evolved hand in hand with accounting technologies. The world is constantly updated, from clay records to current digital systems, the evolution of accounting has focused on making the work of the accountant simpler, so that thanks to the tools that have been created, they manage to reduce the time and margin of error for routine tasks. This research was born with the purpose that small and medium-sized companies are able to educate themselves on the benefits, consequences, advantages and disadvantages of the current digital tools that they have to offer entrepreneurs, being an instrument for optimizing and streamlining processes. business. It is important to mention that this is an ongoing investigation.

Economic impact of the pension protection declaration in the companies 100% Activa C.A., Famco's C.A. and Inversiones Paomi 2021 C.A. based on their nature

2025-02-05T14:34:22-04:00

The main objective of this study is to analyze the impact of the application of the Law for the Protection of Social Security Pensions in the company’s 100% Activa C.A., Famco's C.A., and Inversiones Paomi 2021 C.A., located in Barquisimeto, Lara state. In order to achieve the research objective, the positivist paradigm was used, with a quantitative approach, field study, descriptive level, non-experimental cross-sectional design. Likewise, the population will consist of three (3) companies: 100% Activa C.A., Famco's C.A., and Inversiones Paomi 2021 C.A. Likewise, observations, structured survey and questionnaire will be used as a technique to obtain the necessary information for the development of this research. Regarding the analysis and interpretation of the results that will be obtained, with the application of the criteria of descriptive statistics, presented in a simplified form by means of frequency tables and percentages, as well as graphs, which will show the results that will allow conclusions and recommendations. It is important to mention that this is an ongoing investigation.

Social impact of blockchain technology its implementation in Venezuela

2025-02-05T16:11:07-04:00

The purpose of this investigative work is to explore how blockchain can contribute to financial inclusion and the creation of fairer and more transparent systems. As well as how the rise of cryptocurrencies is challenging traditional payment systems and opening new avenues for financial inclusion. It is vital to raise awareness about this issue and understand how its implementation in Venezuela presents opportunities and benefits that can contribute to overcoming the social and economic difficulties of our country. For this reason, it is recommended that when talking about Blockchain the concept should be simplified, avoiding excessive technical terms to improve its interpretation. Likewise, it is necessary to emphasize the benefits, highlighting how Blockchain can solve real problems, such as corruption, lack of trust in financial institutions, inter alia.

la Transparency in public procurement

2024-12-01T09:21:48-04:00

The management of Public Administration is a complex task, based on the management of public resources carried out by the bodies or entities of the State, they have evolved from simple supply activities to become a strategic area from the scope of the regulatory framework that seeks to formalize and standardize procedures in public procurement, with a focus on sustainability, transparency and citizen participation. Currently, public administration faces various challenges in real open government policies, and the fight against corruption, combined with participatory and deliberative processes, evaluable in their accountability. This gap exists between what the law establishes and what happens in reality, due to a high level of discretion, ignorance, or omissions committed by public servants regarding the application and interpretation of current legislation in contracting processes. These characteristics could have a reproducible action in all public institutions, which would allow opening a portal to analyze, through critical and reflective introspection, an analysis of the impact of transparency in public procurement and ethics as part of the human experience to their understanding of government organizations.

Management and investment trust as a financial paradigm for public banking

2024-11-30T22:38:13-04:00

This research work addresses a managerial theoretical construct, based on public banking as an integral part of the National Financial System, basically in the area of investment or treasury management. The study is part of the line of research established in Decisions Magazine, International Scientific Journal of Economic and Administrative Sciences. This research seeks to link managerial praxeology with financial and technological innovation, to achieve organizational momentum from the Administration and Investment Trust, as a commercial and trustworthy instrument. Innovation in this sector must be directed not only at technologies for the execution of processes, controls and information systems, but also at the transformation of its products for the design, creation and service to users, to satisfy their needs. which institutionally translates into an incentive to promote the growth of their commercial portfolios. The aim is to guide the financial institutions of the State, so that they are linked in a paradigmatic prospection that allows their highest authorities and collaborators to efficiently manage fiduciary matters, with long-term benefits generated by the use of these financial mechanisms, complying with the regulatory processes of the current legal standard.