Decisiones | Revista Científica e Internacional en Ciencias Económicas y Administrativas

Editorial

Yris Amador — Thu, 10 Jul 2025 00:00:00 -0400

First transformation (1T economic) Plan de la Patria 2025-2031 and its relationship with the trust in venezuelan public banking

Liceth Marbella González Gómez — Thu, 10 Jul 2025 00:00:00 -0400

This research paper aims to analyze the relationship and connection between one of the major transformations, the 1T, based on economic transformation, and the trust fund managed in the Venezuelan financial system, especially public banking. The Homeland Plan or better known as the Plan for the Major Transformations Contemplated in the 7T (7 Transformations Plan) towards 2030, is the roadmap of the government of the Bolivarian Republic of Venezuela for the coming years. It focuses on the 7 main transformations for the future. This summary shoinws the relationship between one of the historical and national objectives, such as the first transformation, specifically the economic one, and the line of research under study, particularly the administration and investment trust fund in public banking. It should be noted that the analysis of this phase (Economic) seeks to develop knowledge beyond a theoretical construct, since the constitutional law of the homeland plan is made known in a historical context, with its guidelines to build an agenda of collective struggle of the people, for which it is proposed to diversify the economy, reduce dependence on black gold (oil) and promote national production, by promoting the development of sectors such as agriculture, industry and tourism. This plan seeks to consolidate the Bolivarian socialist model and build a more just, prosperous and sovereign Venezuela.

Theoretical re-signification of labor relations by looking at conflict management

Marisol Araujo Calderón — Thu, 10 Jul 2025 00:00:00 -0400

This research aims to redefine theoretical contributions to labor relations by viewing conflict management to manage human capital, derived from a way of thinking attached to traditional positions, in order to analyze how effective labor relations are crucial to maintaining a productive and harmonious work environment, through which people, the organization and society are valued. It is a documentary research based on the critical analysis of theorists from hermeneutic reflection and the author's experiences, to generate reordering social knowledge. I analyze that the act of knowing is an emotional process that mobilizes structures to understand the new realities of how to face conflict in organizations, taking it from a positive perspective to achieve objectives, by establishing appropriate lines of negotiation in the achievement and satisfaction of the interests of the parties, which implies not only preventing conflicts, but also managing them constructively when they arise. Hence, this paper explores the importance of labor relations, conflict, and conflict management strategies, delving into a review of successful implementations, complemented by a subjective comparison with the crisis. Regardless of the context, these relationships are closely related in some cases and distant in others.

Generación de escenarios prospectivos relacionados con los recursos estratégicos vinculados con los BRICS

Jackson Iván Pérez Gámez — Thu, 10 Jul 2025 00:00:00 -0400

Prospective research studies represent an invaluable tool to enter the terrain of the unknown and anticipate possible future scenarios. Unlike traditional research methods that focus on the analysis of historical data, foresight seeks to go further, exploring trends, identifying opportunities and evaluating risks that could transform our world. Foresight is a discipline that is dedicated to the systematic study of the future, with the aim of better understanding the present and making more informed decisions. These studies are not limited to making predictions, but rather seek to build plausible future scenarios based on the identification of key factors that could influence the development of a given system or phenomenon.

Accounting standard regarding the recognition, measurement, disclosure of income and expenses for non-profit organizations agreement to the INPAG Guide

María Cañizalez — Thu, 10 Jul 2025 00:00:00 -0400

This essay discusses the analysis of the INPAG Guide, a normative proposal developed by the Chartered Institute of Public Finance and Accounting (CIPFA), oriented to the recognition, measurement and disclosure of revenues and expenses in Non-Profit Organizations (NPOs). This guide was developed in response to the absence of specific international accounting standards for this type of entity, which has historically forced the adaptation of general standards that do not take into account their operational and financial particularities. The research is framed within a qualitative approach, under the positivist paradigm, using the deductive method and an analytical documentary design. The key elements of the INPAG Guide were examined through the analysis of bibliographic sources and the use of index cards as a collection instrument. The results highlight its potential to improve the transparency and specificity of financial information in NPOs, strengthening decision making and stakeholder confidence. In conclusion, the INPAG Guide represents a significant advance towards accounting standardization for NPOs, offering clear guidelines adapted to their reality, which contributes to greater quality and usefulness of financial information.

Organizational culture to strengthen the quality of service to the public in the Department of Admission and Control of Studies at S.C. Yacambú University

Claudia Echeverri, María Luisa Gómez — Thu, 10 Jul 2025 00:00:00 -0400

The main objective of this investigative work was to propose Organizational Culture strategies to strengthen the quality of service to the public in the Department of Admission and Control of Studies in the S.C. Yacambú University; focusing on organizational culture as one of the outstanding factors for process management with the purpose of protecting the relationship with students, clients and users through effective quality of service, achieving recognition within the commercial context. It is important to highlight that said study was carried out in order to evaluate the procedures of the organizational structure and based on the strategic lines established to carry out effective management. The research emphasizes the design based on the quantitative, non-experimental paradigm of a descriptive type field, in which it is reflected the entire process that requires being guided in a systematic and logical manner, taking into account two (2) types of populations, the one made up of students and users in person, made up of approximately three hundred (300) individuals, taking as a sample 10% of the same for a total of 30 participants, and a second population that belongs to the personnel that makes up the Department, which the sample of seven (7) people is taken in its entirety for the respective study where the technique used was that of the survey. , made up of 24 items, with response alternatives (Yes-No). The attention to the public in terms of the quality of service was affected, not due to the capabilities of the staff but also based on the work tools that the organization makes available for its development, which is why some proposals were put forward that allow improving service quality, from the perspective of organizational culture.

Adaptation of the BA VEN-NIF N° 8 version N° 7 for the preparation of financial statements in the company A.S. 23 Barquisimeto C.A. Lara state

Jherynson Gordillo, Angela Brión — Thu, 10 Jul 2025 00:00:00 -0400

The objective of this research was to analyze the adaptation of BA VEN-NIF N° 8 version 7 for the preparation of financial statements in the company A.S 23 Barquisimeto, C.A., Lara state. This research was framed within a quantitative methodology, using a field study with a descriptive level and a non-experimental design. The population consisted of twelve (12) workers from the accounting administrative area, representing a census sample. A survey was utilized as a data collection technique through a questionnaire, which was validated by an expert judgment in the fields of accounting and methodology. Data analysis employed tabulation through graphical representations. The results revealed a lack of confidence in the financial position, limiting its usefulness for stakeholders; regarding the adaptation to BA VEN-NIF N° 8, respondents rated these standards positively, considering that they provide clarity in measuring financial elements and improve the quality of information. Thus, the conclusion was that it is necessary to align the financial statements with established standards to ensure transparency and comparability of financial information. Therefore, it is recommended to implement guidelines for the preparation of financial statements in the company.