This systematic review (PRISMA 2020) examines 89 studies—64 peer-reviewed articles and 25 arXiv preprints (2007–2026)—addressing the gap between AI research and operational predictive maintenance (PdM) deployment in complex manufacturing systems. Analyzing five thematic clusters in non-stationary and stochastic environments, we evaluated predictive performance and deployment readiness. Deep learning dominates remaining useful life (RUL) forecasting; however, 65.6% of studies employ weak or unclear validation protocols (Tier 0–1), lacking real-world robustness testing. Fault diagnosis increasingly integrates Edge-AI, yet Explainable AI (XAI) adoption remains scarce (15.6%), undermining industrial trustworthiness. No study reached operational field validation beyond temporal or cross-domain split, reflecting a systematic disconnection from deployed manufacturing systems. We introduce a novel Deployment Readiness Score (DRS) framework and identify critical barriers: data scarcity, environmental non-stationarity, computational constraints, and black-box model distrust. Recommendations include standardized temporal validation protocols, multi-site field studies, and architecture-integrated explainability. The 25 arXiv preprints (2024–2026) exhibit a mean DRS nearly three times that of the peer-reviewed corpus, signaling nascent convergence toward deployment-mature research. This review was not pre-registered.

Este trabajo de investigación determina los efectos de la doble tributación internacional sobre la inversión extranjera en American Latina y el Caribe, al considerar los resultados entre 2008 y 2020. Se definen factores monetarios sobre los efectos y el costo de inversión por país en los que se busca determinar la importación al determinar suscripción de los contratos de doble imposición con los países, demostrando por un estudio descriptivo que, a mayor firma de convenios de doble tributación internacional aumenta igualmente la entrada de recursos de inversión extranjera al país, lo que favorece la economía, influyendo en factores negativos ocasionados por la afectación del Coronavirus (Covid-19). La investigación se realizó bajo la metodología de investigación descriptiva, donde se analiza la doble tributación con la óptica económica de la inversión directa frente al convenio de doble imposición tributaria. Se consideraron las normas jurídicas (tratados de doble tributación, conceptos, jurisprudencia), revistas científicas de Scopus, informes de organismos internacionales (OCDE) acerca de la tributación internacional y del análisis de la información relacionada en el marco teórico. De este, se visualizan aportes para la comunidad académica y para los Estados y organismos internacionales que investigan el fenómeno de la doble tributación. Se concluye con el estudio que disponer de convenios de doble tributación internacional muestra una actitud abierta al exterior y receptiva al mantenimiento de relaciones económicas que ayudan al comercio exterior, además se observa que a mayor número de convenios firmados por los gobiernos y políticas fiscales claras sobre tributación interna de los países crece la inversión directa extranjera.

The acts of fraud are increasing in the public sector where the administration of public resources of public entities is affected, regardless of their level of decentralization, affecting in a certain way the final benefit of social programs, these entities although they have implemented the internal control system do not show the results of the prevention of fraud risks, Therefore it is proposed with this work to determine the importance of forensic auditing as a fraud prevention mechanism in the internal control of public entities. The methodology used is descriptive where the internal control reports and transparency management reports of public entities of the Municipality of Medellin were analyzed to evaluate the management of fraud. The result of the investigation determined that the selected entities do not have fraud prevention follow-up mechanisms, so it is necessary to implement fraud prevention controls and to form specialized work teams in the area of internal control department of public entities, since the controls carried out by government control entities are a subsequent control that does not allow timely detection of fraud and corruption situations.

La carga fiscal a la que se ven sometidas las personas naturales como resultado de las reformas tributarias implementadas por los gobiernos ha llevado a que estas recurran a prácticas ilegales para evadir sus responsabilidades fiscales, como la evasión y elusión del impuesto de renta. El objetivo de este análisis es comprender la normatividad en Colombia y Perú, cuestionar los privilegios que se otorgan y examinar la falta de formalización de empresas y personas. Como resultado se evidencia que ambos países sufren un déficit fiscal que intentan combatir con la imposición de más normas, lo que culmina afectando a las personas más vulnerables. A través de un ejercicio comparativo, se analizan los efectos de las reformas tributarias de cada gobierno, y también es importante conocer la opinión de los contribuyentes a través de una encuesta, que permite comprender mejor el dinamismo de estos sistemas tributarios similares.

Introduction: The study analyzes the weakening of democracy in Latin America, focusing on factors such as power concentration, populism, and military autonomy. Special attention is given to how the COVID-19 pandemic accelerated institutional erosion in countries like Venezuela, Nicaragua, and Brazil. Objective: The objective of the study is to identify the factors that have contributed to democratic decline in the region and evaluate their impact on the institutional framework of various countries. Materials and Methods: The PRISMA-2020 methodology was applied, and relevant scientific literature was retrieved from the academic database Scopus. Studies published between 2020 and 2025 were analyzed using bibliometric tools such as VOSviewer, allowing for the visualization of co-occurrence networks and trends on the topic. Results: The results show that the democratic crisis in the region is not solely due to the pandemic but rather to preexisting processes of power concentration and institutional weakening. Corruption, populism, and military intervention have deepened public distrust in democracy. Conclusions: The research confirms that democratic weakening in Latin America is multifactorial and requires strengthening the independence of powers, institutional transparency, and citizen oversight to counteract democratic regression and foster institutional resilience. The protection of democratic institutions and the promotion of policies that ensure the separation of powers are fundamental to addressing current challenges and ensuring democratic stability in the region.

In a post-consensus institutional landscape—where higher education systems face intensifying pressure to demonstrate strategic governance and measurable commitment to global sustainability mandates—understanding how the scholarly field of Education for Sustainable Development (ESD) has itself structurally evolved acquires both analytical urgency and policy relevance. This study maps the intellectual structure of Education for Sustainable Development (ESD) and institutional commitment in higher education through a PRISMA 2020-guided bibliometric analysis of 126 articles retrieved from Scopus for the period 2018–2025. Annual output rose from a single article in 2018 to 32 in 2025, with 46.8% of the corpus concentrated in the 2024–2025 biennium—a pattern indicative of rapid field maturation. Keyword co-occurrence analysis reveals a dual thematic architecture comprising four clusters: a Curriculum Innovation and Pedagogical Transformation axis and a strategic governance and institutional commitment axis. A notable pattern is a reorientation in the relative weight of research themes, evidenced by the growing density of terms such as governance, strategic approach, and institutional commitment in the recent literature. This governance-oriented cluster, consolidated by a core of prolific authors, shows a higher recent growth rate in co-occurrence frequency than the traditional curriculum axis. An emerging tendency toward disciplinary specialization—particularly in engineering education—and toward impact assessment is consistent with a gradual thematic consolidation of the field. The observed co-occurrence patterns are consistent with theoretical frameworks that associate scalable pedagogical innovation with institutional-level commitment and systemic governance frameworks aligned with the SDGs, although bibliometric data alone cannot establish this dependency. These patterns may signal a reorientation in the scholarly framing of ESD toward institutional design and governance questions, although confirming whether this reflects substantive epistemic change or shifts in publishing incentives requires evidence beyond bibliometric indicators.