Virtual education has gained great relevance in recent years, due to the pandemic. The access to electronic devices and services represents an urgent necessity and thus the concern for acquiring digital competences, which allow a proper interaction within the teaching–learning process. Recent studies have demonstrated the importance of having digital resources and the adaptability of their use from the university students’ homes during the pandemic crisis. This research intends to identify the relevant challenges regarding the accessibility to technological devices and digital competences that university students had to face to obtain suitable learning during the lockdown, due to the pandemic. The sample information consisted of 9326 Peruvian university students. The data was obtained from the National Homes Survey from the Statistics and Information National Institute, and it was distributed in twenty-five regions (in groups of five macro-regions) over a period of three years (2019–2021). The results showed significant differences in the number of students with internet access from home: between 40% and 60% access classes with a desktop or laptop, and digital competences have improved in the last year. This is evidence that digital divides set limits on the opportunities for a quality education.

Compliance with tax obligations is an important factor in the post-pandemic economic recovery and is closely linked to the formality of businesses and SMEs, a priority theme in Sustainable Development Goal 8: Decent Work and Economic Growth. The research aimed to determine the impact of tax culture on the compliance with tax obligations of entrepreneurs who operate on social media platforms in the province of Piura, Peru, during the year 2023. This study employed an applied research approach with a quantitative methodology and a correlational scope. Firstly, the levels for each variable and its dimensions were identified through a questionnaire with reliability and validity testing, conducted with a sample of 169 entrepreneurs. Secondly, the correlation was assessed using Spearman's Rho and the incidence was examined through Somers' d test, revealing that tax culture positively influences the compliance with tax obligations of entrepreneurs. Finally, it was found that the dimensions of the tax culture variable also have an impact on compliance with tax obligations. In conclusion, digital entrepreneurs demonstrated a good level of tax culture, which was reflected in their compliance with tax obligations, both in formal and substantive aspects.

The objective of this research was to determine the relationship between the cost of post-investment in roads and economic development in the La Libertad region from 2015 to 2022. It was basic research with a quantitative approach, non-experimental design, and correlational scope. A documentary analysis was carried out by applying a record card, whose information collected was analyzed with descriptive, multiple correspondence and correlational techniques, finding that from 2015 to 2022, the post-investment costs reach PEN 85,562,363.47, resulting in the benefit of 1310.10 km. Likewise, it was found that economic development, through the indicator of monetary poverty, ranged between 20.83% and 31.90%, and that household access to the four basic services reached 77.9% in 2021 and 78.7% in 2022. It is concluded that in the La Libertad region, the costs of post-investment in roads are significantly related to economic development through the monetary poverty dimension in its two indicators: total and extreme poverty (r: −0.788, p-value: 0.02; r: −0.729, p-value: 0.04, respectively). The other dimensions did not show a relationship; however, these findings do not contradict the theoretical contributions and studies that do determine this.

El objetivo de la investigación se centró en determinar factores asociados al rendimiento académico, para ello, se usó un diseño no experimental, transversal y descriptivo. Se utilizóla técnica de muestreo aleatorio irrestricto para determinar el tamaño de muestra, dando como resultado 19 y 15 estudiantes de II Y IV ciclo respectivamente. Las técnicas estadísticas empleadas, utilizando el software R-Studio, fueron: la Selección de Clústeres para la clasificación de variables, donde se determinó 4 clúster denominados: Nivel educativo más alto entre los padres del estudiante, Factores Sociodemográficos, Medio de traslado a la universidad y Factores de distancia y responsabilidad académica; y el Análisis Factorial de Correspondencias Múltiples determinándose el perfil de los estudiantes con promedio ponderado de mayor frecuencia, comprendido de 11 a 14, el cual se caracteriza por: su conformación de grupos que es heterogénea, sexo femenino, no presentan cursos rezagados, su medio de traslado es el transporte público, viven en Trujillo Metropolitano y tienen una edad mayor o igual a 20 años.

Digitization has gained a global presence in organizations across various sectors, becoming a necessity in the banking industry to meet Sustainable Development Goals (SDGs) 8: Decent Work and Economic Growth and 9: Industry, Innovation, and Infrastructure. This research evaluates the impact of banking digitization on the operational costs of a financial institution in Trujillo, Peru, through a descriptivecomparative study. First, the perception of banking digitization activities was assessed in a sample of 120 customers using a Likert-scale questionnaire, revealing that 90% of customers almost always use digital services. Second, operational costs from 2018 to 2022 were evaluated, showing a significant downward trend for each year (p-value=0.001). Finally, there was a 12% increase in revenues between 2018 and 2022 (p-value<0.000). It was concluded that banking digitization in the financial institution was encouraging and significant. Customers expressed a positive perception of adopting digital solutions, emphasizing the convenience and efficiency they provide when conducting transactions through technological devices. This underscores the importance of banking digitization in enhancing the customer experience and optimizing operational processes, thereby increasing revenue and reducing operational costs.

The research focuses on the dehydration of precooked goose, Flava variety, in response to the demands of the market that seeks products of quick preparation and high nutritional value comparable to fresh products. The study was carried out in a tray dryer, evaluating the operating conditions (temperatures of 60, 70, and 80ºC and air velocities of 2.3, 3.4, and 4.5m/s) on the Rehydration Capacity and Net Color Difference using the Response Surface Methodology. A significant effect of the operating conditions on the response variables was found. The optimal conditions for rehydration capacity were 64.80ºC and 3.28m/s, preserving the internal cellular structure for complete rehydration. For the net color difference, it was identified that at 60.38ºC and 3.90m/s. These results are relevant to obtain a dehydrated product according to physicochemical and INDECOPI standards, maintaining sensory characteristics close to the fresh product.