This article introduces a set of conceptual guidelines for the construction of the model "TAG", in Spanish: Tecnología, Aprendizaje y Gestión (Technology, Learning and Management). The model seeks to determine the levels of ubiquity in higher education institucions. This proposal arises from the review of experiences in the development of strategies for the construction of environments intervened by technologies and the elaborated conceptualization about the term Ubiquitous Learning.
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