Influencers generate opinions in individuals through multiple virtual platforms, this phenomenon implies social influence that induces consumers to buy and direct these activities to the sponsorship of brands, which means monetary income for the influencer. Many of these incomes are not reported to the tax system, which causes evasion due to misinformation or lack of knowledge. Therefore, the need for a correct adaptation and interpretation of the Peruvian tax regulations for the payment of taxes on income received by this segment of taxpayers was observed. The purpose of this research was a guide that interprets, simplifies the processes and provides a regulatory framework for tax compliance for domiciled and non-domiciled influencers. The tax guide was designed thanks to the adaptation of the Scribber methodology and consisted of 4 steps: Familiarization, coding, theme generation, defining themes. The guide was organized in level 01, describing how to achieve the tax obligation in the sector of digital taxpayers influencers, level 02, where the activities described by the regulations are mentioned and level 3, tax procedures carried out by the tax administration to influencers. This guide is an aid to define the category that attributes the taxpayer’s tax payment method. By identifying the tax categorization code according to the type of activity. It identifies the key factors to be able to interpret and adapt the law to the influencer’s activities.

This research work aims to identify the prevalent anchors in the professional accounting career using the Schein scale and to describe the prevalent anchors by defining the values, attitudes, aptitudes, skills, and interests. Career anchors are defined by the competence, motivation, and values a person has to perform a particular job in an organization and are present throughout their working life. When determining the soft and hard competencies of the professional profile, universities must consider the career anchors essential for graduates’ work performance. To determine which anchors dominate the competencies of the graduate profile, two universities in Latin America with a degree in accounting were selected. The study was organized in two stages: first, the operationalization of the research was conducted, including the description of the instrument through the application of 40 questions divided into Schein’s eight anchors. Samples were selected based on the convenience of the authors: one university in Peru and another in Colombia. The sample includes all students enrolled in the accounting major, and the data were coded and processed. In the second stage, data analysis was performed by grouping parameters, analysis of variance, explanatory analysis using a test for the best clustering algorithm, statistical testing, and discussion of the findings. The predominant anchors in the two universities are creativity, entrepreneurship, and lifestyle. The selected universities placed considerable emphasis on training future accountants with an innovative spirit, integrity, and social commitment without neglecting the professional requirements. This approach allows students to undertake challenges and new businesses in their field of work.

The SARS-CoV-2 virus that causes COVID-19 affects the respiratory tract and is highly infectious. Those patients who knew that the disease could cause death or that their healing process is quite painful because of the symptoms and conditions developed extreme stress, anxiety, and depression, which aggravated the effects of the disease. Therefore, it is vital to conduct research to analyze these effects and generate self-help and support mechanisms during the disease process. This paper presents exploratory analysis related to stress, coping attitudes, emotional responses, and sources of support that were vital in patients affected by COVID-19; the focus of this study is the consideration of the spiritual factor, which may influence religious resilience that allows for a positive attitude and tenacity. To carry out this research, interviews were conducted with patients who had suffered from COVID-19 disease, and the collected information was processed using text-mining techniques using a two-phase methodology. The first phase is based on the Colaizzi method. Interview responses were coded through the search for patterns in the key phrases, and these codes were grouped, forming semantic relationships. In the second phase, natural-language processing algorithms (WordCloud, WordEmbedding, sentiment analysis of opinions) were used, summarizing the interviews in relevant factors of the patient’s experience during the disease. Spiritual resilience stood out the most of all key phrases of the code group tables. Likewise, words such as security, confidence, tranquility, and peace indicated that the patients took a positive attitude towards the symptoms and complications of the disease. Therefore, it is important to be the resilience to face a crisis process, and one of the factors that generated such resilience in COVID-19 patients was religious faith, which was expressed in the interviews using the factors of security, trust, promises of healing, tranquility, and the impossibility of discouragement. All this contributed to the positive attitude of the interviewees during the process of recovery from the disease.

In marketing, there is a notable lack of models, which leads to the loss of potential customers since there is no feedback for improvement in the marketing strategy. In the face of the Internet revolution, this study used digital channels and interaction to achieve potential customer retention through a Funnel; this allowed a potential client to go through the acquisition, conversion, and retention stages. In addition, activities were developed that allow the potential user to become a retained client. Thus, considering the stages of a marketing strategy, a non-probabilistic sample was used, composed of a pre-test period with 1088 users and a post-test period with 1450 users. Overall, there was a significant improvement in the time a client remained observing the website per session, with a 20.6% efficiency; furthermore, there was a 36.25% efficiency increase of the user conversion process per session in the digital channel. Likewise, a 46.43% efficiency increase was measured in visits to the digital channel, which confirms that the proposed marketing strategy significantly improves previous marketing strategies. Therefore, it is concluded that the proposal based on the elements of insight aligned with the measurement proposed by Google Analytics Key Performance Indicators, which was used to test and observe the improvements to continue the feedback, taking advantage of the characteristic of the digital channel with its two-way participation.

Computer-aided diagnosis is a research area of increasing interest in third-level pediatric hospital care. The effectiveness of surgical treatments improves with accurate and timely information, and machine learning techniques have been employed to assist practitioners in making decisions. In this context, the prediction of the discharge diagnosis of new incoming patients could make a difference for successful treatments and optimal resource use. In this paper, a computer-aided diagnosis system is proposed to provide statistical information on the discharge diagnosis of a new incoming patient, based on the historical records from previously treated patients. The proposed system was trained and tested using a dataset of 1196 records; the dataset was coded according to the International Classification of Diseases, version 10 (ICD10). Among the processing steps, relevant features for classification were selected using the sequential forward selection wrapper, and outliers were removed using the density-based spatial clustering of applications with noise. Ensembles of decision trees were trained with different strategies, and the highest classification accuracy was obtained with the extreme Gradient boosting algorithm. A 10-fold cross-validation strategy was employed for system evaluation, and performance comparison was performed in terms of accuracy and F-measure. Experimental results showed an average accuracy of 84.62%, and the resulting decision tree learned from the experience in samples allowed it to visualize suitable treatments related to the historical record of patients. According to computer simulations, the proposed classification approach using XGBoost provided higher classification performance than other ensemble approaches; the resulting decision tree can be employed to inform possible paths and risks according to previous experience learned by the system. Finally, the adaptive system may learn from new cases to increase decisions’ accuracy through incremental learning.

La seguridad es una prioridad en la gestión y parte de esto es el control y monitoreo para detectar situaciones que agredan el bien público o privado. En este sentido el reconocimiento de matrículas de auto se suma a estos sistemas de monitoreo y control. Este trabajo de investigación aplicó una serie de algoritmos de inteligencia artificial para automatizar dicha detección. En este sentido se utilizó funciones de procesamiento de imágenes con el framework OpenCV considerando que las fuentes de información pudieron tener distitnos escenarios, siendo que el ambiente de detección es abierto y expuesto a las condiciones meteorológicas de la zona. Las tomas de fotos se realizaron en un ambiente ubicado al sur peruano, cuyas condiciones fueron de lluvia, día soleado, día que cayó el granizo. La base de datos de las imágenes entonces se dividió en dos categorías; ambientes controlados donde se consideró una misma distancia, un solo ángulo, pero no necesariamente un mismo clima; y los ambientes no controlados con diferentes ángulos, diferentes distancias y climas. Al procesamiento de imágenes también se utilizó la transformación morfológica, suavizado gaussiano y umbral gaussiano. Con las imágenes segmentadas y extraídos los dígitos de la matrícula; se comparó 3 algoritmos K-NN, SVM y Tesseract. en cada algoritmo se utilizó sus hiperparámetros para el respectivo reconocimiento de caracteres en las imágenes, se obtuvo los siguientes resultados con imágenes tomadas con distintos ángulos y en distintas luminosidades (ambiente no controlado) donde el mejor Overall accuracy con 86 % y el segundo grupo fueron imágenes tomadas con un ángulo similar y distancias similares (ambiente controlado), obtuvo un Overall accuracy de 95.5 %.