Brechas y presupuesto en el sur del Perú: una visión desde sistemas informáticos

This study addresses the issues related to the adoption of Blockchain in the accounting processes of a microenterprise, focusing on the barriers and opportunities that may influence its implementation. The objective was to analyze how employees and managers perceive the integration of this technology into the accounting management of microenterprises, identifying the challenges and potential benefits it could bring. The methodology adopted was qualitative and exploratory, with a phenomenological design. The population consisted of employees and managers of a microenterprise in the Puno region, selecting a non-probabilistic convenience sample of those involved in management. Semi-structured interviews were used to collect data. Data processing was performed through thematic coding using NVivo software, which allowed for the identification of recurring patterns and themes in the responses obtained. As a result, it was evident that the main barriers to blockchain adoption are related to a lack of technical knowledge, fear of changes to established processes, and resistance to innovation, while opportunities focused on improving transparency, efficiency, and security in accounting processes. The study's findings suggest that, although there are certain obstacles, blockchain implementation in microenterprises could offer significant benefits if technological and cultural barriers are overcome. The need for training and awareness-raising to facilitate the adoption of this technology is highlighted.

This study aims to design an online marketing model for international maritime logistics services based on a business-to-business (B2B) approach, focusing on identifying digital adoption barriers and proposing strategic solutions to enhance marketing performance. The study employed a descriptive–analytical mixed-method design integrating both quantitative and qualitative approaches. The research population included marketing managers, digital transformation specialists, and B2B clients from international maritime logistics companies. Data collection was carried out using standardized questionnaires and semi-structured interviews. The quantitative data were analyzed through SPSS using descriptive statistics, correlation tests, and multiple regression analysis to determine the predictive relationships between digital readiness, organizational capability, technological barriers, management commitment, and online marketing performance. The qualitative data, collected through interviews with industry experts, were analyzed using NVivo software and thematic coding to identify key patterns and themes related to digital transformation, organizational behavior, and strategic innovation within maritime marketing contexts. The regression results revealed that digital readiness (β = 0.364, p < 0.001), organizational capability (β = 0.286, p < 0.01), customer trust (β = 0.195, p < 0.01), and management commitment (β = 0.244, p < 0.01) significantly and positively predicted online marketing performance, while technological barriers had a negative effect (β = -0.221, p < 0.01). The overall model explained 50.8% of the variance in marketing performance (R² = 0.508). Qualitative results identified six central themes: technological barriers, organizational barriers, customer challenges, economic and regulatory constraints, strategic enablers, and innovation opportunities. Effective online marketing in maritime logistics depends on strengthening digital readiness, organizational capability, leadership commitment, and customer trust while mitigating technological and structural barriers. The proposed model offers a strategic framework for achieving digital transformation and sustainable competitiveness in B2B maritime marketing.

International students pursuing higher education in the United States face unique challenges that increase their risk of food insecurity, including limited financial resources, employment restrictions, and cultural barriers. While food insecurity among domestic students has been widely studied, limited research focuses on the lived experiences of international graduate students. This study explores the challenges, perceptions, and coping strategies related to food insecurity among international graduate students at a large public university in North Texas. This qualitative, ethnographic study involved 20 semi-structured interviews with international graduate students who were clients of the university's food pantry. Participants were recruited using purposive convenience sampling. Interviews focused on students' experiences with food access, financial constraints, campus resources, and cultural food preferences. Data were analyzed using thematic coding in MAXQDA. Two standardized food insecurity measures-the USDA and FAO scales-were also administered and analyzed using SPSS. Findings revealed that 85% of participants experienced limited access to nutritious and culturally appropriate foods, with 70% reporting hunger due to financial constraints. Themes included lack of cooking skills, limited campus food options, difficulty accessing familiar groceries, and limited job opportunities. Students expressed that food insecurity significantly impacted their physical health, mental well-being, and social lives, though many continued to prioritize academics over personal nourishment. Food insecurity among international graduate students is multifaceted, shaped by financial, cultural, and institutional barriers. Addressing this issue requires culturally sensitive interventions, improved access to diverse food options, tailored student support services, and institutional efforts to better understand and meet the needs of international students.

Objective: This study aimed to explore the underlying psychological, cultural, institutional, and cognitive factors that contribute to help-seeking avoidance among university students. Methods and Materials: Using a qualitative phenomenological design, semi-structured interviews were conducted with 29 university students from various institutions across Hungary. Participants were recruited through purposive sampling, and interviews continued until theoretical saturation was achieved. The interviews focused on students’ personal experiences and perceptions regarding barriers to academic or psychological help-seeking. Data were transcribed verbatim and analyzed using thematic analysis supported by NVivo software. Codes and themes were inductively derived through a six-phase process involving open coding, theme development, and analytic memoing to ensure trustworthiness and rigor. Findings: Four major themes emerged: (1) Perceived Social and Cultural Barriers, including stigma, family norms, and peer group expectations; (2) Emotional and Psychological Factors, such as fear of vulnerability, self-stigma, emotional suppression, and trust deficits; (3) Institutional and Structural Constraints, including limited access, confidentiality concerns, and inadequate outreach; and (4) Personal Beliefs and Cognitive Barriers, such as belief in self-reliance, minimization of distress, and skepticism about help effectiveness. Participants consistently described a complex interplay of internalized attitudes, environmental cues, and cultural narratives that reinforced avoidance behaviors. Several students cited prior negative experiences and mistrust in university services as key deterrents. Conclusion: To address these issues effectively, universities must implement culturally sensitive, accessible, and stigma-reducing mental health strategies that reshape peer norms and institutional practices.

This study investigates the training needs for financial and tax management among Chinese small and medium-sized enterprise (SME) owners operating in Thailand. Through a mixed-methods approach combining questionnaire surveys from 40 Chinese SME entrepreneurs and semi-structured interviews with 10 selected participants, the research identifies critical areas requiring training support. The findings show that bank credit knowledge ranks as the highest training need (mean score 4.52), followed by financial management (4.14), VAT declaration and management (3.54), and corporate income tax (3.50). The study highlights specific challenges faced by Chinese SME owners in Thailand, including language and cultural barriers in bank communications, difficulties in accessing financing, and limitations of financial outsourcing services. Based on these findings, a comprehensive training program was designed, comprising three core modules: bank credit practice, financial management, and tax management practice. This research contributes to understanding the unique financial and tax management training needs of foreign SME owners operating in Thailand and provides practical implications for developing targeted training programs to enhance their business competencies.

Objective: The purpose of this study was to analyze the elements that make up the urban-rural behavior of the inhabitants of the 13 provinces of the Puno region today. Theoretical framework: The present research had the need to contribute through a social anthropological proposal on urban and rural behavior in the Puno region of Peru. Method: To this end, the documentary design and the qualitative method were used, documents related to the subject of the research and the selection of informants according to the criteria of the research were analyzed, as well as semi-structured interviews were applied to 13 representatives of the provinces of the Puno region. Results and discussion: The results revealed that in the Puno region the population dynamics tend towards the growth of the city and the abandonment of rural areas, which is caused by bad government policies in relation to rural spaces, also the authorities differentiate rural areas and city areas through the recognition of the population in terms of access to education, to economic participation. Implications of the research: Pollution and lack of economic diversification are the reasons that have ended up shaping the urban image of the Puno region, the response to these problems, being a region with centralized services and that it redefined in a mandatory way. Research implications: The research contributes to the understanding of human development, both epistemologically and geographically, and as a consequence the reinterpretation of coexistence, social groups and the perception of traditions and customs.

As discussions around the circular economy (CE) start to move beyond Eurocentric approaches, US stakeholders are left with the mission of carving their way into CE. The US building sector has substantial impacts in resource use, waste generation, and carbon emissions, and a long way to go on the path toward CE. Circular building design involves strategies such as design for disassembly (DfD) to allow future repair, remanufacture, and reuse of building components, building adaptive reuse, and using salvaged materials in new construction. Although strategies like DfD have been discussed for the last 2 decades, they have failed to gain traction in building design. However, there is a limited body of literature devoted to understanding the barriers and enablers for key circular building design strategies like DfD. A few recent empirical studies in European countries have identified barriers for circular building design, which in this study were categorized according to their nature (regulatory, economic, technical, educational, cultural, technological, and environmental barriers). However, given the different regulatory, economic, and cultural contexts in which the US is situated when compared with European countries, the barriers identified in prior studies and their respective enablers may not apply to the US. For example, contrary to European countries, the US is yet to create a national CE-specific legislation or action plan. Thus, bottom-up efforts from industry stakeholders are key to achieve progress toward CE in the US. Yet there are no studies that investigated barriers and enablers to circular building design in the US context. This study aims to fill this knowledge gap. The authors interviewed architects across the US to understand the perceived and experienced barriers to circular building design in the US building sector and propose enablers to overcome these barriers. The barriers differed in nature from those found in European countries: although the share of technical and economic barriers were similar, more educational and cultural barriers were found in the US, as opposed to a larger shares of regulatory and technological barriers in European countries. The authors discuss the most mentioned barriers in the US (e.g., cost and schedule constraints, lack of clarity on what CE entails, and existing regulations and codes hinder reuse and repair), and the barriers that were new to the literature (e.g., belief that DfD compromises building durability and resiliency, conflicting goals between pre-engineered structures and future reuse, and the widespread use of nondurable building components). Finally, the authors propose enablers to address each barrier and discuss the role of different stakeholders in implementing enablers. Policymakers, non-governmental organizations (NGOs), industry associations, and researchers were the stakeholders with the highest leverage to enable CE in the US building sector.

PurposeBlockchain is an evolving technology that has an impact on a variety of industries and related operations including food supply chain. There are several challenges associated in the implementation of blockchain in the food supply chain. As a result, the goal of this research is to identify and analyse the barriers associated with the implementation of blockchain in food supply chains.Design/methodology/approachA comprehensive literature review is conducted to identify 16 primary barriers associated with the implementation of blockchain technology in the food supply chain and experts finalise these identified barriers and further categorise them into four groups. Furthermore, the best worst method is used to prioritise the finalised barriers.FindingsThe findings suggest that “technological barriers” and “organisational barriers” are primary barriers among the identified barriers for the implementation of blockchain. These barriers could be mitigated through supply chain collaboration, efficient blockchain technology development through research and development, and increasing technical competence.Research limitations/implicationsIn terms of limitation, there is a possibility that some barriers were overlooked in the literature review process, and expert judgement might be prejudiced. This paper examines the blockchain implementation in the food supply chain, to assist policymakers in overcoming these barriers and ensuring effective adoption.Originality/valueThis study focuses on the effective implementation of blockchain technology in the food supply chain in the context of emerging economies.

First-year nursing students experience a demanding transition period, encountering culture shock due to academic rigor and unfamiliar expectations. Culture shock impacts an individual's psychological well-being and ability to adapt to the rigorous demands of nursing school. This study investigated the relationship between the level of culture shock and the adaptation and psychological well-being of first-year nursing students at a selected university in Quezon City. The study employed a descriptive correlational design to investigate the interplay between culture shock, student adaptation, and psychological well-being. A pre-screening form identified eligible individuals and was selected randomly using purposive sampling. A sample of 285 first-year nursing students consented and completed the questionnaire. All adapted instruments were presented on a 5-point Likert scale and were analyzed using Pearson’s correlation coefficient to examine the relationships between the variables. The study's findings showed a significant positive correlation with a statistical value of r = 0.592, p < 0.001, meaning that as culture shock increased, adaptation also increased. On the other hand, a significant positive correlation between culture shock and psychological well-being was found, with a statistical value of r = 0.520, p < 0.001, which suggests that as culture shock increases, psychological well-being increases as well. The study reported a moderate level of culture shock among first-year nursing students, emphasizing the importance of support programs, tailored methods, and accepting settings to aid adaptation and psychological well-being of the nursing students.

Background and Aim: Integrating values in mathematics education enhances students’ cognitive, ethical, and social development, yet remains underexamined in structured curricula. Grounded in sociocultural learning theory and values-based mathematics education, this study investigates how junior and senior high school mathematics teachers integrate values, specifically perseverance, honesty, and collaboration, into their instruction. It further examines their challenges and the institutional supports available and proposes a framework to strengthen values integration. Materials and Methods: Employing a qualitative multiple-case study design, this research engaged eight experienced mathematics teachers from Saint Columban College with values-based teaching backgrounds. Data were collected through semi-structured interviews, classroom observations, and document analysis. Thematic coding was conducted using NVivo software, with triangulation, intercoder reliability (Cohen’s Kappa = 0.81), and member checking, to ensure data trustworthiness. Ethical procedures included IRB approval, informed consent, and participant confidentiality. Results: Three major themes emerged: (1) Values Integration, the most frequently emphasized values were perseverance (88%), honesty (75%), and collaboration (62%); (2) Challenges teachers cited the lack of structured frameworks (87%), students’ perceptions of mathematics as value-neutral (75%), and rigid curricula (69%) as key barriers; and (3) Strategies practical approaches included contextualized learning (69%), ethical problem-based tasks (63%), and teacher role-modeling (100%). Institutional mechanisms such as professional learning communities provided critical support. Conclusion: The findings underscore the need for systemic reforms, particularly in teacher training, curriculum design, and institutional policy, to support values integration in mathematics. By promoting ethical reasoning and culturally responsive teaching, mathematics can be reframed as a discipline that cultivates intellectual rigor and moral insight. Although limited by sample size and institutional scope, the study offers a foundational framework for scaling values integration across diverse educational settings.

Study ObjectivesSleep as a construct in the postpartum period and its perceived importance to postpartum patients remain largely under explored. The aim of this concept elicitation study was to develop a conceptual framework for postpartum sleep based on the key themes (domains and subdomains) identified. Secondary aims were to determine the frequency of discussion of individual domains/subdomains among participants and provide exemplar patient quotes for the most frequently discussed subdomains.MethodsThis study received Institutional Review Board approval from Stanford Lucile Packard Children’s Hospital and the University of Arkansas for Medical Sciences. Semi-structured interviews were conducted with patients, partners and multidisciplinary experts until thematic saturation was achieved. All interviews were audio recorded and professionally transcribed and de-identified. Thematic codes (domains and subdomains of postpartum sleep) were derived from review of interview transcripts. Iterative thematic analysis of transcripts with constant comparison across cases was conducted systematically by ≥2 analysts. All transcripts were coded in Nvivo software and qualitatively analyzed to report frequency of domain/subdomain discussion and to identify exemplar patient quotes for individual subdomains.ResultsInterviews were conducted with 42 patients, 13 multidisciplinary experts, and 6 partners over a total of 20 h. Median interval between delivery and interview for the recruited postpartum women was 8 weeks (interquartile range 6–10 weeks, range 3–52 weeks). Analysis of all 61 participant interviews resulted in derivation of 10 domains (psychological, pharmacological, non-pharmacological, sleep interference, medical factors, feeding of neonate, sleep disruption, social factors, societal and cultural factors, and infant related factors) and 85 subdomains related to the construct of postpartum sleep. The three most frequently discussed domains were sleep disruption, non-pharmacological interventions to improve sleep, and medical factors related to sleep. The top 10 most frequently discussed subdomains were breast feeding/feeding, maternal awakenings, social support, childbirth experience, infant sleep routine, day time sleep, infant care (bottles, milk, diapers), sleep arrangements, chronotype, and nighttime sleep.ConclusionsThis study provides a conceptual framework based on 10 domains and 85 subdomains, which can be used to comprehensively describe and study the complex construct of postpartum sleep. These findings can be used to counsel patients regarding postpartum sleep experiences, facilitate patient discussion in the postnatal period when assessing postpartum sleep experiences, guide development of new measures, and assess content validity of existing sleep measures.Statement of SignificanceDespite the recognized impact of sleep on maternal and infant health outcomes, postpartum sleep experience remains poorly conceptualized in clinical research and practice. This study is the first to develop a comprehensive, patient-informed conceptual framework capturing the multidimensional nature of postpartum sleep through 10 domains and 85 subdomains. By integrating insights from postpartum patients, their partners, and multidisciplinary experts, the framework provides a robust foundation for the development of new postpartum sleep measures and evaluation of sleep-related interventions, patient education, and clinical assessments. These findings offer critical direction for future research and practice aimed at improving postpartum sleep health and, in turn, maternal well-being.

Effective feedback is a cornerstone of second language writing instruction, particularly in addressing syntactic errors that hinder students’ linguistic development and communicative competence. This study investigates the strategies employed by university EFL professors to correct syntactic errors in students’ written compositions. Using a qualitative research design, semi-structured interviews were conducted with twelve EFL professors from diverse non-native English-speaking university contexts. Data were analysed using thematic coding in NVivo software, revealing four primary feedback strategies: direct correction and explanation, encouragement fostering autonomous learning, individualized feedback tailored to student needs, and varied feedback approaches. The study situates these strategies within the theoretical frameworks of interlanguage theory and error analysis, highlighting their effectiveness in promoting both syntactic accuracy and learner autonomy. Implications for EFL pedagogy, curriculum design, and teacher training programs are discussed, emphasizing the importance of adaptive, student-centered feedback practices.

To provide insight into patient experiences of a general hospital-based alcohol specialist nurse intervention during alcohol detoxification, experiences of alcohol specialist nurse hospital-based follow-up appointments (Pathway A) as well as the experiences of patients who did not have access to this additional help post detoxification (Pathway B). A longitudinal qualitative study. A thematic analysis of semi-structured interviews (2016-2017) with 24 patient participants (N=12 in each pathway; purposive selection) 1-4weeks post-detoxification and at 3 and 6months, to identify patient experiences of these interventions. Participants gave accounts of how 'empathic' and 'straight talking' interactions with alcohol specialist nurses during detoxification helped them to 'open up' and orient towards change. After detoxification follow-up, outpatient appointments in the hospital setting were seen as supporting change in early recovery and engagement with a wider range of services. Those with no access to nurse follow-up described experiencing a 'void' in available help. Participants in both groups described barriers to engagement with community alcohol services, peer groups and access to help for mild-moderate mental health problems. Patient accounts indicate alcohol specialist nurse interventions during and after unplanned detoxification in a hospital setting can help orient patients towards change and support early recovery. Providing alcohol specialist nurse interventions in general hospitals offers one route to initiating recovery in alcohol-dependent patients. This has potential to improve the lives of those affected and to reduce related demands on hospital services, but further research is needed.

The integrated chronic disease management (ICDM) model is seen to be a promising strategy as it is gaining global acceptance as an approach to enhance healthcare delivery. The study objectives were to explore and describe professional nurses' perspectives on the model, identify challenges experienced during implementation and identify factors that could improve the model implementation. An explorative, descriptive qualitative design was used, nine professional nurses from three selected facilities were interviewed. Data obtained from semi-structured individual interviews were analysed using thematic analysis and NVivo software. Three main themes emerged: the professional nurses' perceived benefits of the model, challenges experienced during implementation and recommendations to ensure effective implementation of the model. The perceived benefits of the model included the integration of care, adequate medication and the alleviation of stigma related to diseases. However, the challenges of the model included a shortage of staff, poor infrastructure and patients missing scheduled appointments. The study noted the need for adequate staff, infrastructure and ongoing training for the successful implementation of the model. Despite challenges in the South African healthcare system, professional nurses perceived the implementation of the model positively. The study highlighted the need for adequate staff, adequate infrastructure and ongoing training for staff.Contribution:This study outlined the challenges and recommendations identified, enabling healthcare organisations, policymakers and educators to develop targeted strategies for successful implementation. The findings will also inform future research focussed on optimising the utilisation of the model in the study setting and similar contexts.

Objective:Overcoming language and cultural barriers is becoming ever challenging for pharmacists as the patient population grows more ethnically diverse. To evaluate the current practices used by the pharmacists for communicating with patients with limited English proficiency (LEP) and to assess pharmacists’ knowledge of, attitude toward, and satisfaction with accessing available services for supporting LEPs patients within their current practice settings.Methods:Semi-structured interviews were conducted with five pharmacists employed in pharmacies representing multiple practice settings Queensland, Australia. Thematic analysis was primarily informed by the general inductive approach. NVivo software (QSR International Pty Ltd.) was used to manage the data.Findings:Three interlinked themes emerged from the analysis of interview data: (1) Barriers to the provision of pharmaceutical care, (2) Strategies employed in dealing with LEP patients, and (3) Lack of knowledge about existing services. Pharmacists recognized their lack of skills in communicating with LEP patients to have potential negative consequences for the patient and discussed these in terms of uncertainty around eliciting patient information and the patient's understanding of their instructions and or advice. Current strategies were inconsistent and challenging for LEP patient care. While the use of informal interpreters was common, a significant degree of uncertainty surrounded their actual competency in conveying the core message.Conclusion:The present study highlights a significant gap in the provision of pharmaceutical care in patients with LEP. Strategies are needed to facilitate quality use of medicines among this patient group.