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.

Las micro y pequeñas empresas son las principales fuentes económicas en los países de América Latina, y el tener una visión de creación de valor compartido les hará crecer en conjunto con el entorno. Por eso es importante determinar si la gestión del intraemprendimiento es un predictor de la creación de valor compartido en las micro y pequeñas empresas de la provincia de Trujillo, Perú. La investigación es de enfoque cuantitativo con alcance correlacional-causal. La muestra fue de 62 micro y pequeñas empresas, de una población de 114.121 empresas según el Instituto Nacional de Estadística e Informática, encuestando por empresa a un colaborador con funciones laborales vinculadas a la innovación. Mediante un análisis inferencial se demostró una correlación-causal positiva entre las variables estudiadas aplicando los coeficientes de Rho de Spearman y d de Somers, obteniendo valores de significancia menores del 0.01. Finalmente, se concluyó que la gestión del intraemprendimiento es un predictor de la creación de valor compartido en las micro y pequeñas empresas de Trujillo porque mostraron una relación causal significativa. Esto permite recomendar a las instituciones gubernamentales, fortalecer el conocimiento de creación de valor compartido de micro y pequeñas empresas y ofrecer condiciones adecuadas para su consolidación.

The covid-19 brought great difficulties, making it impossible to have resources to cover the basic needs of the family, so the population has had to look for possible alternatives to cope with the situation, such as creating businesses to cover the basic family basket. However, there is uncertainty as to whether these entrepreneurs understand the financial culture to better manage their businesses and at the same time whether they have the digital financial inclusion in their ventures that will allow them to continue in the market. Therefore, the objective of this study is to determine the relationship between financial culture and digital financial inclusion of emerging entrepreneurs in a market. In this research with a quantitative approach, correlational scope and nonexperimental design, a survey was applied to a sample of 108 entrepreneurs in a zonal market. The results showed that the financial culture variable and the digital financial inclusion variable have a significant relationship according to Spearman's Rho test.

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 presente trabajo de Investigación Doctoral ha sido desarrollado en el Programa de Doctorado en Gestión de las Tecnologías de la Información y Comunicaciones de la Universidad Nacional de Piura. La investigación tuvo como objetivo general determinar la Cultura Organizacional de las Tecnologías de la Información y Comunicaciones en las Municipalidades de la Región Piura, con la finalidad de plantear un modelo tecnológico que permita mejorar esta cultura. En el aspecto metodológico su diseño ha sido no experimental y de acuerdo con sus características; descriptiva y explicativa, de corte transversal; utilizando una población muestral de 63 trabajadores. Los resultados obtenidos indican que el nivel de la Cultura Organizacional de las Tecnologías de Información y Comunicaciones en las Municipalidades de la Región Piura es 1-Inicial, basado en el marco de referencia de COBIT, resultado que es demasiado bajo para la gestión; por lo que se concluyó realizando una propuesta de un Modelo Tecnológico que permitirá mejorar y modernizar las Municipalidades. El Modelo Tecnológico propuesto se basa en un Plan Estratégico de Tecnologías de la Información y este a su vez propone tres pilares fundamentales que son: Integración de las TIC, Web 360° y Trámites Online.