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  • ISSN 2773-7357
  • hozpino@indecsar.org
  • Guayaquil, Ecuador

Volume 3, No. 6January-March 2022

Published January 1, 2022

Issue description

This issue collects research results of work carried out by teachers and researchers from the National Institute of Professional Technical Training "Humberto Velásquez García" of Ciénaga, Colombia. It begins with an editorial note that reflects on the convergence between social research and health sciences; then, it presents three articles on the areas of administration, management, accounting and economics; graduates: strategic planning in a higher education institution from the integrated scorecard approach; Government aid during the COVID-19 pandemic in Colombia, case: marketers of household products from Sincelejo; and operations management during the COVID-19 health emergency at the Ferro Eléctricos el Buen Maestro company in the city of Sincelejo. The issue closes with an article inspired by Venezuelan inflation, in which the importance is emphasized, not only of restating financial statements to updated figures, but also of using inflation indicators that allow analyzing and interpreting financial information based on actual figures; The article is titled: Indicators at constant values ​​of the statement of financial position and the income statement: Analysis based on hypothetical figures in an inflationary environment.