The income tax of the Antamina mining company and its impact on the mining canon for the social development from the San Marcos district betweem 2014 - 2017 [El impuesto a la renta de la minera Antamina y su impacto en el canon minero para el desarrollo social del distrito de San Marcos entre 2014 - 2017]

This research demonstrated the important contribution of mining to the welfare of communities, emphasizing its disproportionate contribution in terms of taxes and other payments to the state. Taking into account that the state, through the public treasury, is in charge of administering, disposing and distributing. At the same time, the execution of expenses is done inefficiently and wasted by the capacity of the sector's institutions, so a deep evaluation should be made, since such contribution of the mining companies is important for the social welfare of the communities, because they are in total poverty. There is discontent in the communities that are involved in the conflicts of income distribution resulting from the extractive companies and there is inequality in the distribution of income in the provinces and districts. In Peru, mining companies have been sources of wealth and rational enrichment where the population is involved, so mining companies have become involved in the environment contamination in the different departments. Peru is rich in minerals, due to the development of mining activities in various regions, so It will only study the provinces of Ancash. Some of the districts are San Maquino is located to the east of the Mosna river, province of Huari. To the north is the Carash River. The town of San Marcos is right where the Carash flows into the Mosna. The Carash basin, where there are several communities including Ango Raju and Carhuayoc, is therefore directly linked to the mining activities of Antamina associated with the arrival of the mining canon fraction of income tax paid by Antamina that suddenly and dramatically increased the municipal coffers so that the Municipality of San Marcos and provinces and other districts there are no improvements in roads, education and sanitation.

Knowledge Management and Continuous Improvement in a Private University from Lima, Peru [Gestión del Conocimiento y Mejora Continua en una Universidad Privada de Lima, Perú]

Knowledge management and continuous improvement are key success factors that are applied in organizations independently; However, there is a significant relationship between the two, therefore organizations that seek to be leaders in their sector must analyze them together. Considering that universities have a leading role and must transcend the expectations of our society, I have considered it pertinent to carry out this article whose purpose is to establish the relationship between Knowledge Management and Continuous Improvement in a Private University from Lima, Peru. It has a quantitative approach because statistical analysis was used to test what was established in the hypotheses. The design is non-experimental, cross-sectional, since information is presented as it occurs in reality and in a given time, it is transectional, correlational, because it measures and evaluates the relationship between the variables. The sample is made up of 45 individuals between heads of areas and school coordinators, to whom a questionnaire with 32 questions was applied, whose data were processed in the statistical program SPSS version 25. Finally, the significant relationship between management of the knowledge and continuous improvement, obtaining a Spearman Rho, 0.730, at the 1% level of significance. Likewise, the findings affirm that the phases of creating, storing, applying and transferring knowledge also have a significant relationship with continuous improvement.

Use’s perception of the social networks in young people at the Ica city, 2020 [Percepción sobre el uso de las redes sociales en jóvenes de la ciudad de Ica, 2020]

The research was oriented to the development of perception of the use of social networks in young people of the city of Ica. The study sought to know the habits and customs of those investigated, about the use of networks and the role played by the devices that produce, receive, process, store and transmit information without distance conditions, and in real time. The research was qualitative as well as descriptive. The population consisted of 59,247 young people aged 20 to 30 years and the sample 384 young people (120 were women and 264 men). The survey technique was used and the instrument was the questionnaire. It was concluded that young people, due to their personal characteristics and the conflicts that they are experiencing, require a personal and social world where family, friends and loved ones share their lives. Social networks are constituted as an alternative to satisfy these needs, which is generating an increase in their addiction day by day because they are participants in the various alternatives that these environments offer. The results were: 43.49% said that they frequently use the internet, 25.7% said that Facebook is the social network of their preference, another 54.17 said that it is essential to use the social network of their preference, 34.9% said that important activities for being connected to a social network, in addition to a 40.36 established that what most attracts them is talking with friends.

Perception of Internal Communication in the District Municipality of Yauca, Province of Caraveli, Arequipa, 2020 [Percepción de la Comunicación Interna en la Municipalidad Distrital de Yauca, Provincia de Caraveli, Arequipa, 2020]

The objective of the research was to know some factors that are directly related to the internal communication District Municipality of Yauca, Caraveli province, Arequipa. Among the main results, the predisposition to dialogue is a fundamental factor of internal dialogue, finding that 53.3% agree and totally agree, 20.0% neither agree nor disagree, another 20.0% disagree, and a 6.7% disagree with the existence of the dialogue. Interpersonal communication constitutes a dimension through which our condition as people is reaffirmed, it was found that 80% agree and totally agree, 13.3% neither agree nor disagree, and 6.7% disagree with this interpersonal communication. The development of empathy is the ability to understand a person's feelings and emotions, 40% agree and totally agree, 26.7% expressed that they neither agree nor disagree, 33.3% answered that they disagree and totally agree disagreement with the development of empathy. Reaching the conclusion that internal communication is an important strategic factor in the social sphere and in organizations, because its application and the management of institutional information can adequately transmit to employees and make them aware of the objectives, strategic values, institutional policies, the business philosophy, aspects that are the essence of the organization.

Study on the tax culture and compliance with the obligations of the Arenales food market in the city of Ica [Estudio sobre la cultura tributaria y el cumplimiento de obligaciones mercado de abasto arenales de la ciudad de Ica]

This article deals with the study of the tax culture of the Arenales food market merchants in the city of Ica and how it affects compliance with obligations. The study seeks to strengthen the tax culture; which is understood as the set of values, beliefs and attitudes shared by a social group in relation to taxation, important factors that lead to constant compliance with tax obligations, in addition, it seeks that people assimilate knowledge about the subject matter and understand the importance of your tax responsibilities. It is concluded that the tax culture has a significant impact on the tax obligations of the Arenales food market merchants. In addition, a low level of tax culture is perceived that adversely affects compliance with tax obligations, these aspects occur because there is a deficient knowledge of tax management; where 53.0% state the lack of training. There are also serious deficiencies in relation to tax habits; where 58.9% express that they do not make their timely tax payments. And also a deficient tax awareness, where 50.3% do not issue payment vouchers, aspects that limit compliance with their tax obligations.

Social climate and professional competences in the Public Superior Pedagogical Institute of Huaraz [Clima social y competencias profesionales en el Instituto Superior Pedagógico Público de Huaraz]

The objective is to demonstrate the relationship between the social climate and the development of professional skills in initial education students of the Higher Public Pedagogical Institute of Huaraz during 2018. The work is non-experimental, descriptive correlational. The study population was 206 students. The sample was 126. The results show that the Social Climate affects the development of Competences.

The asparagus production chain of the Ica valley, 2019: A general analysis with small asparagus producers [La cadena productiva del espárrago del valle de Ica, 2019: un análisis general con los pequeños Productores de esparrago]

The purpose of this article was to have a vision of some aspects of the asparagus production chain in the Ica valley, and thus have a clearer appreciation of the activities carried out by logistics distribution agents, the importance of financing funds, and also demand planning. An important factor in the transformations at agricultural institutions stems from the need for their managers to analyze and identify the enormous potential of production chains and development of strategic planning to obtain sustainable development. The study was oriented in establishing the theoretical frame of reference and in this way to understand the productive articulation.It is concluded that the productive chains in asparagus constitute a strategic alternative that is oriented towards the search for different lines of action that enable organizations to obtain better commercial results, better position themselves in the markets, reach productivity levels, and thereby achieve the efficient operation of its internal processes. In addition, it is established that in the logistics distribution agent dimension, an efficient level of performance will be achieved in order fulfillment activities, material handling, the use of a variety of packaging, and the transport of products of these activities.

Management by labor competencies in the District Municipality of Santa Lucía, Lucanas - Ayacucho, 2019 [Gestión por competencias laborales en la Municipalidad Distrital de Santa Lucía, Lucanas - Ayacucho, 2019]

This article presents the necessary arguments that allow the visualization of labor competencies as a requirement for the achievement of personal and professional development. With this, to be able to improve the management of the organization that requires employees to face the demands of their environment and achieve established objectives. It is concluded that there is an important challenge to adapt to the demands of the context and to the changes in the environment, to the growing needs of users, being necessary to adapt a management system by competencies in order to achieve organizational growth and development to improve the performance of the employees. And also this development has its starting point in the continuous improvement of the attitudes and aptitudes of the employees, specifically in the competences.

The Impact of Predatory Publishing in Academic Research: A General Review [El impacto de las publicaciones depredadoras en la investigación académica: Una revisión general]

Scientists and researchers from universities have become the target of predatory journals over the last few years. These false journals use deceptive practices to victimize researchers by promising them a guaranteed acceptance of their research and ensuring both online and print publications. There is a persistent culture in the academic environment of “publish or perish” to climb the ladder in academic careers. Because of that, these predatory journals take advantage of the pressure’s academics have to publish to deceive and exploit them intentionally for their profit. Those journals are insatiably motivated by money. They market their services by sending emails to academicians, encouraging them to submit their research papers through them. However, submissions are not free; they charge the authors for services they do not provide, such as peer-review, proofreading, and quality assurance. The purpose of this narrative is to create awareness about predatory journals and increase the knowledge of who they are to prevent scholars’ scientific articles get lost in the limbo forever. Furthermore, academics should avoid the negative consequences of publishing their research in these so-called predatory journals when they are encouraged through emails to send their publications. Those publishers not only can take the scientist’s or universities’ money but also the researcher’s reputation.

The Public administration from Peru in covid-19 time: An analysis [La Administración pública del Perú en tiempos del coronavirus 2019: Un análisis]

This analysis intend to explain about to decisions of public management from Peru in covid-19 pandemia times until now. In this scenario, it is inevitable to question whether the Public Administration, by imposing strict measures against citizens, manages to reduce the level of contagion of people, as well as increase the recovery of people's health and prevent the massive contagion from continuing.