ObjectiveThis article seeks to determine the social determinants of inequality in economic income in independent workers in the Puno region in the periods 2019 and 2020.MethodsFor which the quantitative approach was used, with descriptive and correlational design, considering the multiple regression model.ResultsIt was determined that there is a very significant income gap by educational level due to the productive differential that coronavirus disease 2019 (COVID-19) affected all the households; there is inequality in the economic income of independent workers, since in 2019, there was a greater inequality of economic income among independent workers (Gini = 0.6142) in relation to the national level (Gini = 0.415) and in 2020, the inequality of economic income increased due to COVID-19 problem, where the Gini coefficient amounted to 0.7136 in relation to the national level (Gini = 0.431).ConclusionThe determining factors of the economic income of the independent worker in the region of Puno in the periods 2019 and 2020 are the age that explains in 5.19 and 1.72%, the level of education that explains in 20.74 and 34.86% and the sex that explains in 37 and 14.19%, respectively.
El objetivo de esta investigación fue encontrar los factores determinantes de la producción forestal en la región de Puno en Perú, para lo cual se aplicó el enfoque cuantitativo, correlacional y transversal, utilizando datos de la Encuesta Nacional de Hogares del Instituto Nacional de Estadística e Informática, del año 2019; se consideró una muestra de 408 observaciones, con la aplicación del modelo ANCOVA. Se estableció que los factores determinantes de la producción forestal son la explotación agrícola, explotación pecuaria, parcelas trabajadas, gasto en transporte y tenencia de tierra; además, la explotación pecuaria, las parcelas trabajadas, el uso de un sistema de riego y la realización del gasto en transporte influyen de manera directa sobre la producción forestal y la explotación agrícola y la tenencia de tierra influyen de manera negativa en la producción forestal en la región de Puno.
The objective was to determine the effect of education on the economic income of households in Peru in times of the pandemic (COVID-19), for which a quantitative research approach was applied, of a non-experimental type and of descriptive-correlational design; the econometric model of log-linear type was used, based on the Mincer equation, with the information from the database of the National Household Survey, for the period of 2021. The economic income on average was 275.96 soles, with a standard deviation of 1451.41 soles, with high variability, identifying very precarious economic income ranging from 15.00 to 15,000.00 soles/month per worker; the years of schooling of the worker on average were 12 years, showing the scope of complete secondary training, with a population without years of education, and on the contrary, there are workers with postgraduate education, with the variability of 4 years. Finally, the effect of education measured through years of schooling on economic income is positive, or direct, since education explains 14.34% of economic income; the experience of the worker, gender, area of residence, age and marital status, in the same way, have a positive effect on economic income, strongly highlighting gender and area of residence which explain 19.86% and 30.45% of the economic income in the household in Peru.
La palta al ser uno de los productos con una creciente demanda en el mercado internacional en los últimos años, mostró un comportamiento favorable en el volumen de producción y su exportación estuvo sujeto al comportamiento de las variables del comercio internacional; el objetivo de la investigación fue identificar los factores que determinan a las exportaciones de la palta en Perú durante el período 2008 - 2020, mediante el tipo de investigación correlacional-causal, con información del Ministerio de Agricultura y Riego, Banco Central de Reserva del Perú, Superintendencia Nacional de Aduanas y de Administración Tributaria, Instituto Nacional de Estadística e Informática y la base de datos de COMTRADE de la ONU, aplicando el modelo de regresión lineal múltiple y enfoque de cointegración. Los factores que determinan a las exportaciones de la palta son la producción nacional y el precio promedio de la palta, las mismas que estas explican en 76.27% a las exportaciones de la palta; se estableció que no existe una relación en el largo plazo de los factores determinantes con la exportación de dicho producto.
ObjectiveThe objective was to identify the variables that affect the delinquency rate in banking and microfinance institutions, between the periods 2015 and 2020, for which panel data models were used, considering the information registered in the banking and financial institutions to the level of Peru.MethodThe methodological design used is quantitative, not experimental, with a descriptive-correlational design, applying the analysis of the data panel for each financial institution (Multiple Banking, Municipal Savings Banks), to observe the behavior over time for the same individuals.ResultsIt was determined that the behavior of the delinquency of microfinance institutions is having significant effects on the delinquency of loans, and macroeconomic variables like microeconomic variables do determine delinquency rates such as provisions, efficiency of analysts, financial income, liquidity in national currency, growth rate of Gross Domestic Product, and the level of unemployment, both for banks and for municipal savings and credit banks, explaining the study variables in 84.30% in the banking system and in 48.95% in the financial system with respect to delinquency.ConclusionsMacroeconomic and microeconomic variables are determining factors for the level of delinquency in financial institutions.
The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.
The objective of the research was to identify the determinants of poverty at the household level in Peru in 2020. The research design was descriptive and correlational, with a type of non-experimental research and quantitative approach, and considered the logit econometric model; the sources of information used correspond to the National Household Survey of the National Institute of Statistics and Informatics, from which the variables that are considered determinants of poverty were extracted and managed. It was determined that the size of the household positively influences by 1.3%; the economic income of the head of household negatively influences by 0.000828%; the years of education of the head of household influences by 0.1%; homeownership influences by 0.9%; access to social programs of food and non-food aid influence by 0.9% and 0.6%, respectively; access to drinking water service, hygienic service and electric power service have a negative influence of 1.8%, 0.6% and 1.7%; all these factors are associated with the poverty of households in Peru. Therefore, the social determinants of poverty were household size, economic income, years of education, access to homeownership, access to a social food aid program, access to a social non-food aid program, access to drinking water services, access to hygienic services and access to electric power services.
El objetivo de la investigación fue determinar el efecto del cambio climático en la producción de Chenopodium pallidicaule (cañihua) en la zona productora de Lampa, de la región de Puno-Perú. Se utilizó un enfoque cuantitativo, aplicando el modelo teórico de la función de producción polinómica de segundo grado para la prueba de hipótesis, utilizando la información del Ministerio de Agricultura y Riego y del Servicio Nacional de Meteorología e Hidrología del Perú. Se determinó que las variables climáticas influyen en el rendimiento de la producción de Chenopodium pallidicaule (cañihua), en un 53.68%. La humedad relativa y la temperatura mínima son las variables que tienen mayor influencia en el rendimiento de la producción de este cultivo, en vista que a un incremento en 1% de la humedad relativa y de la temperatura mínima en 1 °C provoca un incremento de 15.91 kg/ ha y 7.62 Kg/Ha en el rendimiento de la producción de Chenopodium pallidicaule (cañihua).
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