RESUMEN: La incidencia creciente de la clase capitalista, a través de sus corporaciones, en la política en Estados Unidos se ha identificado como uno de los factores que limitan el abordaje efectivo de los males que afectan a la sociedad de este país en los ámbitos de la economía y el desarrollo social. El financiamiento político es uno de los mecanismos a través de los cuales ello tiene lugar. El análisis de la relación entre su despliegue, en el contexto del neoliberalismo, los logros de los sectores del capitalque lo realizan y los problemas que afectan a la sociedad estadounidense en relación con los mismos, constituye el tema del presente artículo. Este se abordó a través del estudio de casos inherentes a los sectores financiero y de salud.

ABSTRACT: The growing incidence of the capitalist class, through its corporations, in politics in the United States has been identified as one of the factors that limit the effective addressing of the evils that affect the society of this country in the areas of the economy and social development. Political financing is one of the mechanisms through which this takes place. The analysis of the relationship between its deployment, in the context of neoliberalism, the achievements of the sectors of capital that carry it out, and the problems that affect American society in relation to them, constitutes the topic of this article. This is meets through the study of cases inherent to the financial and health sectors.

Resumen La composición orgánica del 65 % de residuos sólidos urbanos del Distrito Metropolitano de Quito proviene de restos de alimentos, lo que provoca efectos medioambientales negativos. El propósito de esta investigación es evaluar los factores que inciden en el desperdicio de alimentos en los hogares capitalinos y caracterizar la gestión de sus residuos sólidos urbanos. La investigación es cuantitativa de tipo exploratoria. Se realizó un análisis de asociación entre las principales variables categóricas mediante el cálculo del estadístico chi-cuadrado y una evaluación de correlación policórica. Se aplicaron análisis estadístico descriptivo y multiescala del enfoque del metabolismo social para caracterizar la gestión de residuos. Destaca la relación entre el gasto en compra de alimentos y bebidas no alcohólicas en el último mes -ingreso del hogar en el último mes (p valor < 5 %). Entre 2012-2021, la mediana más representativa de generación de residuos corresponde a la administración Eugenio Espejo, con 141 470 t/año, y su tasa metabólica de residuos de 2,45E-05 t/año. En contraste, la administración Tumbaco obtuvo 30 217 t/año y 1,22E-05 t/año, respectivamente.

Resumo A composição orgânica do 65 °% dos resíduos sólidos urbanos do Distrito Metropolitano de Quito provém de restos de alimentos, o qual provoca efeitos negativos ao meio ambiente. O objetivo dessa investigação foi avaliar os fatores incidentes no desperdício de alimentos nos lares da capital e caracterizar a gestão dos resíduos sólidos urbanos. A pesquisa foi quantitativa e exploratória. Fez-se uma análise de associação das variáveis principais com o cálculo do chi-quadrado estatístico e uma avaliação da correlação policórica. Usaram-se análises estadísticos descritivos e multiescala do foco do metabolismo social para caracterizar a gestão dos resíduos. Destacou-se a relação do gasto para a compra de alimentos e bebidas não alcoólicas no último mês -rendas do lar no último mês (p valor < 5 %). Entre os anos 2012-2021, a mediana mais representativa de geração de resíduos foi da administração Eugenio Espejo, com 141 470 t/ano, e uma taxa metabólica de resíduos de 2,45E-05 t/ano. Em contraste, a administração Tumbaco teve 30 217 t/ano e 1,22E-05 t/ano, respetivamente.

Abstract The organic composition of 65 °% of urban solid waste of the Metropolitan District of Quito originates from food waste, which has negative environmental effects. The purpose of this study was to evaluate the factors related to food waste in homes in the capital and characterize urban solid waste management. The study is quantitative and exploratory. An association analysis was performed for the main categorical variables through calculation of statistical chi squared and an assessment of polychoric relation. A descriptive and multi-scale statistical analyses were performed for focus of the social metabolism to characterize waste management. A noteworthy element was the relation between expenses for purchase of food and non-alcoholic beverages in the last month-household income in the last month (p value < 5 %). Between 2012-2021, the most representative median for waste generation corresponded to the Eugenio Espejo administration, with 141470 t/ year, with a metabolic waste rate of 2.45E-05 (t/year). On the other hand, the Tumbaco administration obtained 30217 t/year and 1.22E-05 t/year, respectively.

Resumen Para el año dos mil diecinueve el crecimiento de la industria médica privada se daba más en las ciudades fronterizas del estado de sonora debido a la afluencia de pacientes extranjeros y unos seiscientos mil sonorenses o descendientes radicados en el estado de Arizona (López, 2019). Hermosillo destaca de los municipios fronterizos, gracias a la infraestructura privada hospitalaria certificada internacionalmente. Sin embargo, la ausencia de servicio postoperatorio al igual que agentes externos promotores de los servicios en el extranjero como en la república mexicana y una desconexión en la cadena de valor, han frenado el crecimiento de la industria médica en la capital (López, 2019). El concepto de economía digital no cuenta con una definición ampliamente aceptada, debido a que la sociedad se encuentra en las primeras etapas de digitalización. Existe una brecha entre las herramientas y su instrumentación para eficientar la cadena de valor y la experiencia del cliente. El presente documento contextualiza la industria privada de servicios médicos de Hermosillo, Sonora en la economía digital mediante una investigación documental de recursos digitales, esto en materia política, económica, social y tecnológica. Aunado a lo anterior la crisis sanitaria forzó a la digitalización de los procesos comerciales para lograr los objetivos planteados, por lo que la industria médica se convirtió en un actor de la economía digital.

Abstract By the year of two thousand and nineteen, the private medical service industry growth was concentrated in the border cities of the Sonora state due to the large number of foreign patients and around six hundred thousand Sonora residents or descendants living in the state of Arizona (López, 2019). Hermosillo stands out among the border municipalities, thanks to its internationally certified private hospital infrastructure. However, the absence of post-operative-care as well as external services promoters in Mexico and internationally, combined with a fragmented value chain, have slowed down the growth of the medical industry in the capital (López, 2019). Our society is still in the first stages of digitalization therefore a universally accepted concept of digital economy has yet to be established. There's a gap between the available tools and the implementation in order to optimize the value chain and the customer experience. The current document contextualizes the private medical service industry in Hermosillo, Sonora within the digital economy through documentary research on digital resources, in the matters of politics, economics, social and technological context. In addition, the health crisis forced the digitalization of the commercialization processes in order to accomplish established objectives, thereby positioning the medical service industry as a participant in the digital economy.

Abstract This article contributes to developing and consolidating research on the connections between food and gentrification while highlighting the effects of these processes in areas beyond urban life. To achieve this, we draw on the concept of value chains connecting gentrified neighborhoods to rural agricultural communities. In this chain, processes of valorization and devaluation are generated, which unevenly affect the actors involved in the production and consumption of food. The paper focuses on the conflicts and contestations along the value chain of gentrification, putting interdisciplinary contributions into dialogue while presenting four cases from secondary sources. These cases are illustrative of how these processes operate at different levels, territories, and scales: signature coffee, as a symbol of distinction in gentrified neighborhoods; the avocado from its gastronomic manifestation as avocado toast; wine, from the touristification of its production to valorization strategies in urban consumption; and quinoa, from the patenting of new varieties to the development of markets that exclude large sectors of the population. The boom in the circulation of these foods has the effect of capital accumulation by dispossession in both rural and urban areas and in both production and consumption processes.

Resumen El presente artículo busca contribuir al desarrollo y consolidación de los estudios sobre la gourmetización y la gentrificación alimentaria, enfatizando los efectos que estos procesos tienen en ámbitos que exceden a la vida urbana. En ese marco, se propone recuperar los engranajes de la cadena de valor y sus localizaciones -desde los barrios gentrificados hasta las comunidades rurales agrícolas-, indicando los procesos de valorización y desvalorización y cómo estos afectan de forma desigual a los actores involucrados. Se enfatiza sobre este punto estableciendo un diálogo interdisciplinar. A partir de una revisión bibliográfica, el artículo se basa en cuatro casos recuperados de fuentes secundarias y que ilustran la forma en la que operan estos procesos en distintos niveles, territorios y escalas: el café de autor en cuanto símbolo de distinción en los barrios gentrificados; la palta o aguacate a partir de su manifestación gastronómica en el avocado toast; el vino, desde la turistificación de su producción hasta las estrategias de valorización en su consumo urbano; y la quinoa, desde el patentamiento de nuevas variedades hasta el desarrollo de mercados que excluyen a amplios sectores de población. Se concluye que el auge de estos alimentos tiene efectos de acumulación del capital por desposesión en los ámbitos rural y urbano, al igual que en los procesos de producción y de consumo.

RESUMO O artigo tem como proposta trazer reflexões a partir dos inquéritos policiais contidos nos autos de 14 processos judiciais sobre o crime de aborto na capital do Rio de Janeiro entre os anos de 2005 e 2019. A partir da Sociologia da Moral, proponho caminhos para analisar as moralidades envolvidas na produção do inquérito policial por meio dos accounts registrados nos documentos de termo de declaração, produzidos na delegacia com os relatos de acusadas e de testemunhas quando envolvidas na infração penal do crime de aborto. 1 200 2019 Moral declaração 20 201 2

ABSTRACT The article reflects on police investigations that led to 14 criminal prosecutions for induced abortion in Rio de Janeiro city between 2005 and 2019. Adopting an approach informed by the Sociology of Morality, I propose to analyze the moralities involved in the construction of police inquiries from the social accounts contained in the documents produced at police stations recording the depositions of the accused women and the witnesses involved in the criminal offense of induced abortion. 1 200 2019 Morality 20 201 2

BACKGROUND: Despite inpatient rehabilitation many stroke survivors struggle with community reintegration on returning home. The environment to which the stroke survivor returns affects and may limit participation in home and community-based activities. AIM: To describe stroke survivors' lived experiences of the environmental barriers and facilitators to community reintegration in an under resourced urban metropolitan sub-district in the Western Cape, South Africa. METHODS: A descriptive, qualitative study design with a phenomenological emphasis used semi-structured interviews to collect the data from purposefully selected stroke survivors who had been discharged for more than one year following inpatient rehabilitation. Supporting data were collected from interviews with two occupational therapists providing rehabilitation services to the stroke survivors. Deductive priori coding of semi-structured interviews with 11 stroke survivors, based on the environment subsystems described in the Person-Environment-Occupation-Performance (PEOP) model explored the barriers and facilitators to their community reintegration. FINDINGS: Of the six environmental sub systems in the PEOP model the systems and policy, access to information and health education, social determinants of health in the form of poor rehabilitation planning and loss of income as well as the built and natural environment presented the greatest barriers to the stroke survivor participants' community reintegration. However, reintegration was facilitated by social support and social capital, social determinants of health in the form of support groups as well as assistive technologies. CONCLUSION: Community reintegration continues to be a challenge for stroke survivors in an under-resourced urban sub-district due to environmental barriers associated with factors such as poor social support, inadequate implementation of policies and systems, poor compliance with home programmes, low socioeconomic status, poor access within the built and natural environment and inappropriate assistive devices. Several facilitators that occupational therapists can focus on to enable community reintegration included ensuring effective social support, access to community-based organisations, the introduction of home visits and provision of appropriate assistive devices. IMPLICATIONS FOR PRACTICE All stroke survivors must receive a comprehensive discharge plan to facilitate adequate access to continued rehabilitation and support for successful community reintegration. • There must be a specific referral to primary health care rehabilitation services on discharge from hospital. • Occupational therapists at community level have the responsibility to: o advocate for, or assist stroke survivors to self-advocate, the removal of inter-sectoral environmental barriers that limit their community reintegration and community participation, o where possible provide services in the home and involve midlevel workers when conducting home visits to enable successful reintegration into the home and resumption of occupational roles where possible, o look to other resources in their community that can assist in facilitating the community reintegration of stroke survivors to enable access to health, education, productive activities, and social and leisure participation opportunities, o improve their collaboration with the communities that they service.

Abstract Based on the National Survey on Social Relations (ENRS), the present article analyses Argentinians’ close environments (CE), which are defined as the relationships that they consider closest. Their composition is described, as well as their degrees of homophily and isomorphism. Furthermore, a typology is built that combines the type of bond between individuals (egos) with the members of their CEs and the type of relationship they establish with each other. It also explores the prevalence of each type according to age, gender, class and place of residence of the egos.

Resumen Este artículo, basado en la Encuesta Nacional sobre Relaciones Sociales (ENRS), presenta un análisis de los entornos cercanos (EC) de los argentinos, definidos como el conjunto de relaciones que consideran más próximas. Se describe su composición y se analizan sus grados de homofilia e isomorfismo. Por otra parte, se construye una tipología que combina el tipo de vínculo de los individuos (egos) con los miembros de sus EC, el tipo de relación que establecen entre sí, y se explora la prevalencia de cada tipo de acuerdo con la edad, el género, la clase y el lugar de residencia de los egos.

Reservoirs often experience significant evaporation, causing a reduction in productive water use and prompting calls to curtail the loss. While efforts to reduce evaporation have predominantly focused on improving efficiencies, there has been a comparatively limited exploration of the associated costs per unit of additional water yield. To address this, a unit reference value (URV) calculation approach was employed in a case study to compare the unit costs of this additional yield through various evaporation suppression methods. The evaluated techniques included chemical monolayers, shade cloth, and both hard and soft floating covers. The URV calculation factored in capital, operating, and maintenance costs over a 20-year term, specified water-saving efficiencies for each technology, and various environmentally driven evaporation and social discount rates. The resulting URVs were compared with those for raising the Clanwilliam Dam, a large-scale groundwater scheme and the URVs for desalination. Notably, monolayers emerged with the lowest URV, but their yield efficiency is severely compromised by their short lifespan and high susceptibility to wind. The URVs of shade cloth proved competitive with those of desalination but are practical only for relatively small areas. In contrast, floating hard and soft covers demonstrated higher per-unit water delivery costs than desalination due to more frequent capital equipment replacements caused by their faster wear and weathering. The findings suggest that current evaporation suppression technologies may be economically unfeasible for agricultural and even domestic water supplies. The URV calculation serves as a valuable tool for comparing the cost-effectiveness of diverse yield-additive strategies.

Abstract In March 1913, Armando de Almeida won the "Semana Desportiva" (Sports Week) marathon organised by the newspaper O Mundo. In May of the same year, he repeated the feat by winning the marathon at the National Olympic Games, then the most important athletics competition in the country. For these victories, he is considered the national marathon champion for 1913 by the Federação Portuguesa de Atletismo (Portuguese Athletics Federation). It is worth noting that the Federação Portuguesa de Atletismo only formally existed in 1921. Against the backdrop of significant political and social upheaval and within an elitist and largely unstructured ecosystem, Armando de Almeida stood out among the core group of athletes participating in these new forms of leisure and mass cultural demonstrations - long-distance pedestrian races. His active involvement in the running culture of the metropolis coincided with the emergence and growth of the Black movement (1911-1933) - which pioneered political activism against racism in Portugal. This text delves into the recovery of photographs and narratives from the early days of Portuguese athletics, aiming to biograph Armando de Almeida. Through an exercise of empathy and activism, it contributes to the debate, counteracting historical oversights and invisibilities. Additionally, it attempts to reconstruct the connections between the athlete's emancipatory endeavours and the organisation of political and social movements during the turbulent period of the First Republic. Set in the capital of a colonial empire with a notable presence of people of African descent, it explores this centuries-old historical phenomenon.

Resumo Em março de 1913, Armando de Almeida venceu a maratona da “Semana Desportiva” do jornal O Mundo. Em maio do mesmo ano repetiu a proeza ao vencer a maratona dos Jogos Olímpicos Nacionais, na altura, a mais importante competição de atletismo no país. Por essas vitórias, é considerado o campeão nacional da maratona para o ano de 1913 pela Federação Portuguesa de Atletismo. Recordemos que a Federação Portuguesa de Atletismo só existe formalmente desde 1921. É, conjuntamente, num contexto de grande perturbação político-social e num ecossistema elitista, programaticamente desestruturado, que Armando de Almeida se destaca do grupo matricial de atletas que tomavam parte nestas novas formas de lazer e demonstrações de cultura de massas - as corridas pedestres de longa distância. A sua presença ativa na cultura de corrida da metrópole é contemporânea com a origem e constituição do movimento negro (1911-1933) - pioneiro no combate político antirracista em Portugal. Neste texto, que tem como ponto de partida o resgate de fotografias e narrativas dos primórdios da história e da memória do atletismo português, procuramos biografar Armando de Almeida, num exercício simultâneo de empatia e militância como contributo para o debate, contrariando invisibilidades consequentes de negligências historiográficas. Tentamos, também, reconstituir a possibilidade de articulação entre os percursos emancipatórios do atleta com a organização de movimentos políticos e sociais no tumultuoso momento histórico da Primeira República, numa capital de império colonial, com expressiva presença de pessoas afrodescendentes, esse fenómeno histórico plurissecular.

RESUMEN La teoría del capital humano (HCT) ha pasado de ser un principio central de la teoría económica neoclásica a una posición política normativa y prescriptiva que guía nuestra comprensión del crecimiento económico en múltiples escalas, desde la individual hasta la nacional. En este artículo, un grupo diverso de estudiantes de posgrado cuestiona sus experiencias de acumulación y realización de "capital humano". Sostienen que el HCT tiene en su centro un tema abstracto y falsamente universal que oscurece cómo las relaciones transnacionales de patriarcado, raza y colonialidad constituyen clases y crear así una realidad en la que no todos pueden realizar inversiones en capital humano. Este artículo profundiza en cómo este grupo de estudiantes adultos desarrolló una comprensión de la clase como una relación socialmente constituida dentro del capital y, por lo tanto, pone de relieve la necesidad de que los educadores de adultos trabajen desde una articulación de clase más matizada que reconozca la relacionalidad con otras formas de opresión.

RESUMO A teoria do capital humano (TCH) tem mudado o enfoque na abordagem, desde a teoria económica neoclássica para teorias normativa e prescritiva que destacam o entendimento de crescimento económico baseado em escalas diversas, designadamente da escala individual para a nacional. Neste artigo, um grupo de estudantes de graduação interroga as suas experiências de acumulação e de desenvolvimento do “capital humano”. Argumentam que a TCH tem no seu interior uma ideia falsa e generalizadamente aceite que obscurece como as relações transnacionais de patriarcado, raça e colonialismo constituem as relações de classe e, por essa via, criam a ideia de que investimentos no capital humano não podem ser ambicionados por todos. Neste artigo debate-se o modo como os aprendentes adultos entendem a classe social, enquanto uma relação socialmente constituída no quadro do capital; e defende-se a necessidade dos educadores de adultos trabalharem a partir de um conceito de classe mais complexo que reconhece relações com outras formas de opressão.

ABSTRACT Human capital theory (HCT) has moved from a core tenet of neoclassical economic theory to a normative and prescriptive policy position that guides our understanding of economic growth across multiple scales, from the individual to the national. In this paper, a diverse group of graduate students interrogate their experiences of accumulating and realising ‘human capital.’ They argue that HCT holds at its centre an abstract and falsely universal subject that obscures how transnational relations of patriarchy, race, and coloniality constitute class relations and thus create a reality in which investments in human capital cannot be realised by all. This paper further elaborates how this group of adult learners developed an understanding of class as a socially constituted relation within capital and thus foregrounds the need for adult educators to work from a more nuanced articulation of class that recognizes relationality with other forms of oppression.

Abstract The “public policy for the full guarantee of the rights of LGBT people”and on gender identities and sexual orientations in the Capital District has been implemented for almost 12 years. After its formalization, it has been implemented during the four district administrations that have governed. During this period, it has materialized through programs that have had the general objective of “guaranteeing the full exercise of the rights of people from the LGBT sectors as part of the production, social management and collective well-being of the city” (Concejo de Bogotá, 2009, p. 2); through four strategic processes: i) institutional strengthening at the district and local levels; ii) co-responsibility in the exercise of rights; iii) communication and education for cultural change; and iv) the production and application of knowledge (Acuerdo 371, 2009). This document analyzes the factors that led to its adoption in Bogotá, presents some of its main achievements, and offers recommendations for its strengthening. For the analysis, the application of the multiple currents approach is used as the main theoretical model. This approach focuses on understanding the political dynamics and processes that, at different levels and occurring independently and in parallel, have managed to come together at a specific moment (window of opportunity) to position politics as a viable institutional alternative based on the action of some political entrepreneurs (Zahariadis, 2010). In order to take stock of joint actions and to take into account how cultural and collective imaginaries about the community have affected their impact, the analysis is complemented by the framework of promoting coalitions (Sabatier y Weible, 2010) and the social construction framework and policy design (Ingram et al. 2010).

Resumen La “política pública para la garantía plena de los derechos de las personas LGBT” y sobre identidades de género y orientaciones sexuales en el Distrito Capital lleva casi 12 años en implementación. Después de su formalización, ha sido implementada durante las cuatro administraciones distritales que han gobernado desde entonces. Durante este periodo, se ha materializado a través de programas que han tenido por objetivo general “garantizar el ejercicio pleno de derechos de las personas de los sectores LGBT como parte de la producción, gestión social y bienestar colectivo de la ciudad”(Concejo de Bogotá, 2009, p. 2); esto, por medio del desarrollo de cuatro procesos estratégicos: i) el fortalecimiento institucional en los niveles distritales y locales; ii) la corresponsabilidad en el ejercicio de derechos; iii) la comunicación y educación para el cambio cultural; y iv) la producción y aplicación de conocimientos y saberes (Acuerdo 371, 2009). Este documento analiza los factores que llevaron a su adopción en Bogotá, presenta algunos de sus principales logros y ofrece recomendaciones para su fortalecimiento. Para el análisis se recurre a la aplicación del enfoque de las corrientes múltiples como modelo teórico principal; este enfoque se concentra en entender las dinámicas y procesos políticos que, en distintos niveles y ocurriendo de manera independiente y paralela, han logrado confluir en un momento específico (ventana de oportunidad) para posicionar a la política como una alternativa institucional viable a partir de la acción de unos emprendedores de política (Zahariadis, 2010). Con el fin de hacer un balance sobre las acciones conjuntas y para tener en cuenta cómo los imaginarios culturales y colectivos sobre la comunidad han afectado su incidencia, el análisis se complementa con el marco de las coaliciones promotoras (Sabatier y Weible, 2010) y el marco de la construcción social y diseño de políticas (Ingram et al., 2010).

RESUMEN El proceso de socialización del niño autista es fundamental para su desarrollo como individuo. El propósito de la investigación fue analizar dentro de este proceso, la relación del capital cultural incorporado en las familias acerca de diferentes trastornos que marcan el autismo y el desarrollo social del niño. Es un estudio triangular donde se utilizaron técnicas cualitativas y cuantitativas. Los resultados indican que las diferentes dimensiones del autismo incorporadas en el capital cultural de las familias, son elementos que intervienen a través de acciones adecuadas en el desarrollo positivo de la socialización del niño autista.

ABSTRACT The socialization process of the autistic child is fundamental for his development as an individual. The purpose of the research was to analyze within this process, the relationship of the cultural capital incorporated in the families about different disorders that mark autism and the social development of the child. It is a triangular study where qualitative and quantitative techniques were used. The results indicate that the different dimensions of autism incorporated in the cultural capital of families are elements that intervene through appropriate actions in the positive development of the autistic child's socialization.

Abstract This article aims to discuss the impact of deinstitutionalization on the state's claim to a monopoly of legitimate physical and symbolic violence. Thus, in the first place, starting with a concise approach to the concepts of field, capital, and habitus, it presents, without pretension to a critical distancing (which would be incompatible with its dimensions and purposes), the general aspects of Pierre Bourdieu's reflection about the State. For this purpose, it then examines the thesis proposed by the author about the State as an institution responsible for the (re)production and canonization of forms of social classification. After this examination, it focuses on fundamental aspects of the analysis undertaken by François Dubet and Danilo Martuccelli about the process of deinstitutionalization to indicate some of its effects on the State. states state s violence Thus place field capital habitus presents which purposes, purposes , purposes) Bourdieus Bourdieu purpose reproduction re production classification examination

Resumo O presente artigo pretende discutir o impacto da desinstitucionalização sobre a pretensão de monopólio da violência legítima, física e simbólica, por parte do Estado. Assim, em primeiro lugar, partindo de uma concisa abordagem dos conceitos de campo, de capital e de habitus, apresenta, sem pretensão a um distanciamento crítico (que seria incompatível com as suas dimensões e propósitos), os aspectos gerais da reflexão de Pierre Bourdieu acerca do Estado. Em seguida, examina a tese proposta pelo autor acerca do Estado como instituição responsável pela (re)produção e canonização das formas de classificação social. Após esse exame, enfoca aspectos fundamentais da análise empreendida por François Dubet e Danilo Martuccelli acerca do processo de desinstitucionalização para, a partir dela, indicar alguns dos seus efeitos sobre o Estado. legítima simbólica Assim lugar campo habitus apresenta que propósitos, propósitos , propósitos) seguida reprodução re produção social exame para dela

Abstract This article addresses teaching work in two public secondary schools; one located on the outskirts of the capital city and the other in the interior of the Chaco Province, in the northern part of Argentina. The students attending these institutions come from families that have been forced to migrate from rural areas to intermediate cities due to the substitution of human labor by agricultural machinery and the consequent uprooting of the rural population in Chaco. The social, political, and economic changes generated by these processes have modified and affected the daily dynamics and working conditions of teaching in these schools. The discussions presented here arise from in-depth interviews conducted with eight teachers and an educational advisor. The initial results show that teachers employ artisanal strategies to support academic paths that are at pedagogical risk. Thus, the forms that teaching takes result from macro processes resonating in schools but also from micro-institutional processes that come into play through teaching and pedagogical dynamics presenting complex nuances, given the current situation experienced in these institutions.

Resumen Este artículo aborda el trabajo docente en dos escuelas secundarias públicas; una de ellas ubicada en la periferia de la ciudad capital y la otra en el interior de la provincia del Chaco, al norte de Argentina. Las y los estudiantes que asisten a estas instituciones provienen de familias que se han visto obligadas a migrar desde el campo a ciudades intermedias, debido a los procesos de sustitución de la mano de obra humana por maquinaria agrícola y la consecuente desterritorialización del campesinado chaqueño. Las modificaciones sociales, políticas y económicas que estos procesos generaron, modificaron y afectaron las dinámicas cotidianas y las condiciones de desarrollo del trabajo docente en estas escuelas. Las discusiones que aquí se presentan surgen de la aplicación de entrevistas en profundidad a ocho docentes y una asesora pedagógica. Los primeros resultados arrojan que las y los docentes tejen estrategias artesanales para sostener las trayectorias escolares que se encuentran en riesgo pedagógico. Así, las formas que asume la docencia son el resultado de procesos macro que resuenan en las escuelas, pero también de procesos micro-institucionales que se ponen en juego a través de la enseñanza y de dinámicas pedagógicas que presentan matices complejos, dada la coyuntura que atraviesa la vida en estas instituciones.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.