The words you are searching are inside this book. To get more targeted content, please make full-text search by clicking here.
Discover the best professional documents and content resources in AnyFlip Document Base.
Search
Published by LUIS ARTURO, 2021-12-13 10:48:30

Libro Idiomas 22-11-2021 8 NORMAL PRN

Libro Idiomas 22-11-2021 8 NORMAL PRN

MUSICAL TEACHING PROCESS IN INSTRUMENTAL TECHNIQUE WORKSHOPS

Table 1. Analysis of Teacher Development with Pedagogical Teaching Models

ALTERNATIVE VALUE Traditional Behavioral Constructivist Cognitive
Model Model Model Model
Never 1
Rarely 2 Fa % Fa % Fa % Fa %
Usually 3
Always 4 7 21 00 13 9 27
Total - 7 21 8 24 10 30 8 24
13 40 16 49 16 49 13 40
6 18 9 27 6 18 39
33 100 33 100 33 100 33 100

For the analysis of the pedagogical models of teaching, which the teacher used
as a teaching strategy, the constructivist pedagogical model is the most appropriate
for meaningful learning. Of the total frequency of 33 students surveyed, a greater
part of 16 students opted for the ALMOST ALWAYS alternative, which is valued
with the number 3. Reaching a maximum percentage of 49%. Which means that
the teacher almost always uses the pedagogical model in the hours of Technique.

And in the behavioral pedagogical model, which is also used by the teacher as
a teaching strategy in the Technique Workshops. Of the total frequency of 33 stu-
dents surveyed, a greater part of 16 students also opted for the ALMOST
ALWAYS alternative, which is valued with the number 3. Reaching a maximum
percentage of 49%. Which means that the teacher almost always uses the behav-
iorist model in his technique classes.

The other traditional pedagogical model, where the teacher is the main actor
who is right and the wisest. Of the total frequency of 33 students surveyed, a
greater part of 13 students opted for the ALMOST ALWAYS alternative, which is
valued with the number 3. Reaching a maximum percentage of 40%. Which means
that the teacher almost always uses this teaching model.

The last one, which is the cognitive pedagogical model. Of the total frequency
of 33 students surveyed, a greater part of 13 students opted for the ALMOST AL-
WAYS alternative, which is valued with the number 3. Reaching a maximum
percentage of 39%. Which means that teachers almost always used the cognitive
model.

249

Efrain Huanca Duran

Table 2. Analysis of teacher development with pedagogical teaching methods

ALTERNA- VALUE Passive Active Individualized Collective
TIVE method method Method method
1 Fa % Fa % Fa %
Never 2 Fa %
Rarely 3 10 31 26 00
Usually 4 00
Always - 7 21 5 16 5 15
Total 7 21
9 27 12 36 21 64
14 43
7 21 14 42 7 21
12 36
33 100 33 100 33 100
33 100

In the analysis of pedagogical teaching methods, it can be said that the peda-
gogical method is the one most used by teachers as a teaching strategy. Of the total
frequency of 33 students surveyed, a majority of 14 students opted for the AL-
WAYS alternative, which is valued with the number 4. Reaching a maximum
percentage of 42%. Which means that the teacher always uses the active pedagog-
ical method in the technical hours.

And in the collective pedagogical method, which the teacher used as a teaching
strategy. Of the total frequency of 33 students surveyed, a majority of 21 students
also opted for the ALMOST ALWAYS alternative, which is valued with the num-
ber 3. Reaching a maximum percentage of 64%. Which means that the teacher
almost always uses the active method in his technique classes.

In the other individualized pedagogical method. Of the total frequency of 33
students surveyed, a greater part of 14 students opted for the ALMOST ALWAYS
alternative, which is valued with the number 3. Reaching a maximum percentage
of 43%. Which means that the teacher almost always uses the individualized teach-
ing method.

In relation to the pedagogical method that is the passive, where the student is
simply the one who listens and does not think. Of the total frequency of 33 students
surveyed, a greater part of 10 students opted for the NEVER alternative, which is
valued with the number 1. Reaching a maximum percentage of 31%. Which means
that teachers never use the passive method.

250

MUSICAL TEACHING PROCESS IN INSTRUMENTAL TECHNIQUE WORKSHOPS

Table 3. Analysis of teacher development with didactic teaching techniques

ALTERNA- VALUE Dialogue Demonstration Directed Study Discovery
TIVE Technique Technique Technique Technique
1 Fa % Fa % Fa % Fa %
Never 2
Rarely 3 13 13 8 24 4 12
Usually 4 26 39 9 28 12 36
Always - 14 42 7 21 10 30 12 36
Total 16 49 22 67 6 18 5 16
33 100 33 100 33 100 33 100

Regarding the analysis of the didactic teaching techniques that the teacher had
in the hours of Technique, it should be mentioned that the demonstration technique
is the one that he used the most as one of the teaching strategies. Of the total fre-
quency of 33 students surveyed, a majority of 22 students opted for the ALWAYS
alternative, which is valued with the number 4. Reaching a maximum percentage
of 67%. Which means that the teacher always uses the demonstration technique in
the technique hours.

In addition, the dialogue technique is also the one most used by the teacher as
one of the teaching strategies. Of the total frequency of 33 students surveyed, a
greater part of 16 students also opted for the ALWAYS alternative, which is valued
with the number 4. Reaching a maximum percentage of 49%. Which means that
the teacher always used this technique.

Then the discovery technique is also handled by the teacher. Of the total fre-
quency of 33 students surveyed, a greater part of 12 students opted for the
ALMOST ALWAYS alternative, which is valued with the number 3. Reaching a
maximum percentage of 36%. Which means that the teacher almost always had
what was mentioned in the Technical hours.

And the latest in relation to the directed study technique. Of the total frequency
of 33 students surveyed, a greater part of 10 students opted for the ALMOST AL-
WAYS alternative, which is valued with the number 3. Reaching a maximum
percentage of 30%. Which means that teachers almost always use this technique.

251

Efrain Huanca Duran

Table 4. Analysis of the completion of the Teaching and Learning Activities

ALTERNATIVE VALUE Individual As- Group Evalua- General evaluation
sessment tion from I to X Semes-
Never 1
Rarely 2 Fa % Fa % ter
Usually 3 00 39 Fa %
Always 4 39 7 21
Total - 11 33 11 33 13
19 58 12 37
33 100 33 100 4 12

6 18

22 67

33 100

To arrive at the results of the analysis of the completion of teaching-learning
activities, the teacher based on the general evaluation from I to X semester. Of the
total frequency of 33 students surveyed, a majority of 22 students opted for the
ALWAYS alternative, which is valued with the number 4. Reaching a maximum
percentage of 67%. Which means that the teacher always evaluated the students'
learning.

Then the teacher consecutively proceeded with the individual evaluation in the
hours of Technique. Of the total frequency of 33 students surveyed, a greater part
of 19 students opted for the ALWAYS alternative, which is valued with the num-
ber 4. Reaching a maximum percentage of 58%. Which means that the teacher
always made evaluations individually.

That said, the teacher also made group evaluations in the Instrumental Tech-
nique hours. Of the total frequency of 33 students surveyed, a greater part of 12
students opted for the ALWAYS alternative, which is valued with the number 4.
Reaching a maximum percentage of 36%. Which means that teachers always de-
veloped evaluations in group form.

CONCLUSIONS

As a result, in relation to the musical teaching-learning process in the Bronze
Instrument Workshops of the Music Program, of the Professional School of Art.
Specialist teachers and educators developed a learning session, beginning with the
introduction or beginning of the teaching-learning process, planning studies indi-
vidually and in groups, in order to reach the development of learning in the hours
of Technique. And finalizing the advance, which is the closing part, with continu-
ous evaluations individually and in groups, and a general evaluation from I to X
semester with juries on academic level repertoires.

252

MUSICAL TEACHING PROCESS IN INSTRUMENTAL TECHNIQUE WORKSHOPS

Teachers have a study plan for the instrument individually and in groups, and
at the same time providing printed materials and instrumental books. Thus, in the
development of classes, teachers handled and used the constructivist and behav-
iorist model with more profit. As they also used pedagogical methods, such as the
active, individualized and collective method that were the most applied. Likewise,
the didactic techniques such as the dialogue technique and the demonstration tech-
nique that were also the most used by the teachers. And finally, in the part of the
completion of academic activities, they always use the evaluation in the hours of
instrumental progress, at different times individually and in groups. Thus reaching
the general evaluation from I to X semester, at the end of the academic semester
to demonstrate the achievement of each student.

BIBLIOGRAPHIC REFERENCES

Álvarez, L. (2015). La Enseñanza de la Matematica como Factor de desercion de
los Estudiantes. Historia, 288.

Andreu, R. C. (2011). Las Motivaciones de los Niños para Aprender Música en la
Escuela de Musica y Danza Melilla. 1, 293–317.

Avanzini, G. (2002). Las Estrategias y Tecnicas Didacticas en el Rediseño.
https://bit.ly/3aSaRXC

Castillo-Cedeño, I., Flores-Davis, L. E., Jiménez-Corrales, R. E., & Perearnau-To-
rras, M. (2008). Una reflexión necesaria: posibilidad de la construcción de un
modelo pedagógico en la educación superior. Revista Electrónica Educare,
12(1), 123–134. https://bit.ly/2XrD04T

Ferreira, Y., Ana Luz, R., Blanco, S., Camacho, M., M, G. C., & P, V. G. (2009).
Manual de Estrategias Didácticas.

Gillanders, C., & Candisano, J. A. (2016). Métodos y modelos en educación musi-
cal. May, 63.

Henríquez, A. (2015). Guía de métodos y estrategias de enseñanza y aprendizaje.
59.

Hernandez Sampieri, R., Fernandez Collado, C., & Baptista Lucio, M. del P.
(2010). Metodología de la investigación. In Metodología de la investigación.
https://bit.ly/3lQYS2W

Sánchez, L., Nevárez, I., & Ramírez, M. (2015). Momentos de Aprendizaje. 3–5.

Santander, D. E. P. (2012). Estrategias y Metodologías Pedagogicas.

Suares, R. (2009). Estrategias deEnsenanza-Aprendizaje.

253

Efrain Huanca Duran

Villalobos-pérez, A. (2016). Víctor Hugo Méndez Estrada Alfonso Villalobos Pé-
rez Cristina D ’ Alton Kilby Johnny Cartín Quesada Luis Ángel Piedra García
Con la colaboración de Giuseppa D ´ Agostino Marzo de 2012. July.

254

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH AC-
CORDING TO THE SELF-PERCEPTION OF ADOLESCENTS FROM
STATE SCHOOLS IN THE CITY OF JULIACA, 2021

Sucari Ramos, Noemi

ABSTRACT

To evaluate the impac that a history of dental caries has on the quality of life of
adolecents between 11 and 14 years of age who attend state schools in the city of
Juliaca. This is a qualitateve correlational and cross-sectional study that allows us
to relate the aspecto of oral heaalth with the quality of life with a population of 274
schoolchilden between 11 and 14 years of age with a confidence level of 95%. The
process was carried out in three stages; first they fillet in their data secondly the
CPQ 11-14 questionnaire was applied and finally the CPO-D oral examination was
started.Regarding the CPO-D;it was found that the average of the population has a
score of 12,6 which indicates that according to thevery high risk assessment crite-
rio, analyzing the components of the CPO-D; the carie components is the one that
obtains the highest score, indicating that this population has four caries lesions per
person and the second most frequent is the number of teeth lost due to caries; which
indicates that this population has at least one lost tooth. Regarding quality of life
the average for the group as a whole was 76.1, being homogeneous between men
and women. Regarding the dimensión of the CPQ11-14 variables, the most af-
fected in the total sample was social well-being, followed by functuonal limitation
and emotional well-being; the dimensión of oral symptoms was the least affected.
However, in women, fuctional limitation was on average two points more than
emotional well-being. The correlation between CPO-D and CPQ11-14 shows a
negative tren that implies that the highher the CPO-D the lower the CPQ11-14
index; as for sex, it does not seem to have any tren, given that it is randomly dis-
tributed in graph 1, which indicates that this relationship is true in both sexes.
When performig the análisis with sperman`s Rho for the total sample the result
was Rho= 0.384 p <0.01 as for the group of males the resul was Rho= -0592 p<
0.01 and finally in the case of females it was Rho=-0,174 p< 0.05 it was determined
that por oral health has a negative impacto n quality of life.

Keywords: Quality of life, oral health, OHRQol

255

Noemi Sucari Ramos

INTRODUCTION

The oral health situation in Peru is in the process of changing, creating an in-
clusive society. inclusive society, however, there is much to be done to ensure that
the Ministry of Health meets the needs of the low-income population. of health to
meet the needs of the low-income population. In the case of oral health, there is
still a deficit of human resources for the most vulnerable and low-income popula-
tions. vulnerable and resource-poor populations.

In the health area there are several specialties and each one of them is in charge
of a specific area of the human body. specific area of the human body, in odontol-
ogy corresponds to the health of the stomatognathic the health of the
stomatognathic system and the most common damage is dental caries, the same
one that according to the "World Health Organization occupies the first places in
the first places in oral diseases in children in the world and Peru is not the excep-
tion. Peru is no exception, since according to reports from the Ministry of Health
(Minsa) 90.4% of Peruvians have dental caries. Peruvians have dental caries.

Despite the concurrence on the existence of a relationship between "oral health
impacts" and "health-related health impacts" and "health-related quality of life",
this relationship, considering the latent nature of these variables, is still under-re-
searched, considering the latent nature of these variables, is still poorly
investigated. Given that quality of life is a complex multifactorial construct com-
posed of a set of concepts, since it is a set of concepts, since it is composed of
physical, cognitive, emotional, and social aspects, emotional, and social aspects.
Health-related quality of life, in turn, has been assessed by estimating the impact
of health-related quality of life, has been assessed by estimating the impact of
symptoms, disabilities or functional limitations that may result in an alteration of
the person's well-being. well-being of the person.

According to studies conducted by Locker, oral health can affect people both
physically and psychologically. people physically and psychologically, as it influ-
ences many aspects such as how they enjoying life, talking, chewing, tasting food,
socializing, smiling and living free of discomfort and live free of discomfort and
have relationships with other people without pressure.

There is now a growing interest in recognizing oral health as an integral com-
ponent of health and quality of life, as oral diseases are increasingly integral
component of health and quality of life, as oral diseases are among the most prev-
alent and consequential are among the most prevalent and consequential diseases
such as dental caries, periodontal disease, tooth loss and lip cancer, periodontal
disease, tooth loss and cancer of the lips, which greatly reduce the quality of life.
greatly reduces the quality of life.

256

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

Scientific research in the field of medicine consistently demonstrates: health
begins with the mouth. health begins with the mouth. Good oral health today is not
only about not only refers to dental health, but it is a starting point for overall health
and wellness of our for the general health and well-being of our organism. Going
back to the latest scientific findings show an interpolation between oral health, oral
diseases and systemic multi-organ complications demonstrated in the literature
demonstrated in recent literature findings, these implications range from an insulin
resistance, to a from insulin resistance, due to periodontal disease, to much more
complex systemic to much more complex systemic complications involving the
cardiovascular system or even cardiovascular system or even neurodegenerative
diseases.

Quality of life, defined by the WHO as an individual's personal perception of
his or her life situation, within the sociocultural context and values. of his or her
life situation, within the sociocultural and value context in which he or she lives,
in relation to his or her goals in which they live, in relation to their goals, expecta-
tions and interests, which in turn are interrelated with various factors. It therefore
encompasses a broad concept, oral health is affected by the interaction of oral
health status, social, cultural, social, economic and cultural factors. oral health sta-
tus, social, environmental factors and general health, reflecting the individual's
satisfaction with his or her oral health. With the aforementioned, that the percep-
tion of health is a multifactorial variable dependent on internal and external
components of the subject.

The clinical oral indicators used in the dental clinic were commonly restricted
to people with symptoms of pain, discomfort and commonly restricted to people
with symptoms of pain, discomfort and aesthetic alterations. esthetic alterations. It
is not yet a recurrent practice, for diagnosis and treatment planning. treatment plan;
when analyzing the effect that these indicators have on the lives of individuals,
primarily the life of individuals, especially children. For this reason, over the last
two decades the last two decades, different studies were carried out in children
involving the CVRSB involving the CVRSB - Quality of Life Related to Oral
Health - indicators. described as COHRQoL - Child Oral Health Related Quality
of Life.

The origin of a predominantly cynically directed dental practice, is due, ac-
cording to Locker, to countless causes. The first of these has to do with the
differences in the physical nature of oral disorders. to differences in the physical
nature of oral disorders. Even though dental disadvantages or oral disorders of any
nature rarely pose a risk to of any nature are rarely life-threatening, they manifestly
influence man's Quality of Life. the quality of life of man. Locker in his research
further states that these concepts and positions of the experts of dentistry have

257

Noemi Sucari Ramos

changed a lot in functionality to current findings, which have shown that diseases
impose a significant burden on the individual and society.

Oral health-related quality of life indicators are used to assess the success of
dental treatment and satisfaction with oral health. with services. This research will
show the impact of oral conditions on quality of life. which is why it was decided
to apply it to adolescents between the ages of 11 and 14 years who attend state
schools in the city of Juliaca, to obtain the, in order to obtain results that indicate
satisfaction with the dental intervention.

METHODS

Non-experimental, this research is qualitative, correlational and cross-sec-
tional, so we related the aspect of oral health with the quality of life of adolescent
students attending national schools in the city of Juliaca, structured interview and
observation.

RESULTS

Table 1. Distribution of the sample according to age and sex

SEX N %
MEN 144 52.6
WOMEN 130 47.4
TOTAL 274 100

AGE N %
11 YEARS 10 3,6
12 YEARS 46 16,8
13 YEARS 117 42,7
14 YEARS 101 36,9
274 100
TOTAL

The sample consisted of 274 adolescents between 11 and 14 years of age from
state schools in the city of juliaca, of which 144 were male and 130 were female.
In relation to age, 10 adolescents were 11 years old, 46 adolescents were 12 years
old, 117 adolescents were 13 years old and 101 adolescents were 14 years old.

258

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

Table 2. CPOD Index of adolescents between 11 and 14 years old attending state
schools in the city of Juliaca.

CPOD N %

UNDER 54 19,7

MODERATE 156 56,9

HIGH 54 19,7

VERY HIGH 10 3,6

In relation to the CPOD index of adolescents, 56.9% obtained a moderate in-
dex, followed by 19.7% with a low CPOD index, and 19.7% with a high CPOD
index.

Table 3. Average oral health-related quality of life (CPQ11-14) of adolescents at-
tending state schools in the city of juliaca

(CPQ11-14) X D.E MIN. MAX.

ORAL SYMPTOMS 13.9 3.6 6 30

FUNCTIONAL LIMITATIONS 18.7 5.1 9 45

EMOTIONAL WELL-BEING 18.7 5.8 9 45

SOCIAL WELL-BEING 25.7 9.2 13 65

QUALITY OF LIFE (CPQ11-14) 77.1 19.68 37 185

The CPQ11-14 scores varied with a mean of 77.1 (+19.68). The dimension
with the highest mean was social well-being with 25.7 (+9.2) and the lowest mean
was the oral symptoms domain with 13.9 (+3.6).

Table 4. CPOD index and its impact on the perception of oral symptoms in oral
health-related quality of life (CPQ 11-14) of adolescents attending state schools in
the city of juliaca.

259

Noemi Sucari Ramos

(CPQ11-14) X D.E P

CPOD Very Low - - 0.016

Low 14.30 2.85

Moderate 13.90 3.66

High 14.46 4.20

Very High 11.00 00

The CPOD index with the highest score was a high of 14.46 + 4.2. There was
an association between COPD and the oral symptoms dimension of the CPQ 11-
14 (p<0.05).

Table 5. CPOD index and its impact on the perception of functional limitations in
the quality of life related to oral health (CPQ11-14) of adolescents attending state
schools in the city of juliaca.

(CPQ11-14) LIMITACIONES
FUNCIONALES
X D.E P

CPOD Very Low - - 0.034

Low 20.59 5.40

Moderate 17.98 5.30

High 19.30 3.92

Very High 16.50 3.69

The CPOD index with the highest score was low 20.59 + 5.4. There is an associa-
tion between CPOD and the functional limitations dimension of the CPQ11-14
(p<0.05).

260

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

Table 6. CPOD index and its impact on the perception of emotional well-being in
the quality of life related to oral health (CPQ11-14) of adolescents attending state
schools in the city of juliaca.

(CPQ 11-14) EMOTIONAL
WELL-BEING

X D.E P

CPOD Very Low - - .000

Low 20.74 5.30

Moderate 19.21 5.87

High 16.02 5.33

Very High 14.00 3.16

The CPOD index with the highest score was low 20.59 +5.4. There is an asso-
ciation between the CPOD and the social well-being dimension of the CPQ11-14
(p<0.05)

Table 7. CPOD index and its impact on the perception of social well-being in the
quality of life related to oral health (CPQ11-14) of adolescents attending state
schools in the city of juliaca.

(CPQ11-14) SOCIAL WEL-
FARE

X D.E P

CPOD Very Low - - .000

Low 29.76 12.18

Moderate 26.22 8.35

High 21.07 6.09

Very High 21.40 3.75

The CPOD index with the highest score was low 29.76 + 12.18 . There is an
association between CPOD and the social well-being dimension of the CPQ11-14
(p<0.05).

261

Noemi Sucari Ramos

Table 8. CPOD index and its impact on the perception of oral health-related qual-
ity of life (CPQ11-14) of adolescents attending state schools in the city of juliaca

CPOD QUALITY OF LIFE (CPQ11-
14)
D.E P
x

VERY LOW - - .000

LOW 85.39 23.60

MODERATE 77.31 19.01

HIGH 70.85 15,23

VERY HIGH 62.90 3.45

The overall CPOD index with the highest score was low 85.39 + 23.60. There
is an association between CPOD and quality of life CPQ 11-14 (p<0.05).

DISCUSSION

This research was proposed to evaluate the history of dental caries and the im-
pact it has on the quality of life of adolescents between 11 and 14 years of age who
attend state schools in the city of juliaca. The components of the CPOD were ana-
lyzed, giving as a result that each of the population evaluated had at least 4 lesions
due to dental caries and the most frequent was a dental piece lost as a result of
caries. As for the dimensions of the CPQ 11-14 index, the most affected in the total
sample was social well-being, followed by functional limitation. thus, we can de-
termine that poor oral health has an impact on quality of life. therefore, subjective
measures of quality of life may differ in different social contexts with possible
implications for the use of health services. thus, we can determine that if we pre-
vent such injuries, the quality of life of those evaluated would not be negatively
affected.

The sample consisted of 274 adolescents aged 11-14 years from state schools
in the city of juliaaca. 144 of the total number of participants were male and 130
were female and one of the objectives was to determine the history of caries
through the CPOD index in this sample, with the result that 56.9% had a moderate
index, followed by 19.7% with a high and low index (Table 2). The result was that
56.9% had a moderate index followed by 19.7% with a high and low index (Table
2), obtaining a community CPOD index of 12.62, which is very high, with a caries
prevalence of 80.2% from moderate to very high, resulting in a negative tendency
when analyzing the correlation between CPOD-CPQ, which implies that the higher
the CPOD, the lower the CPQ index-

262

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

According to the study conducted by Feldens C.A. (2016), he conducted a re-
search on adolescents aged 11 to 14 years enrolled in public schools in the
municipality of Osorio (South of Brazil). A calibrated examiner performed the
clinical caries examination (World Health Organization: CPOD Index) and the par-
ticipants answered the Brazilian version of the adolescent perceptions
questionnaire (CPQ 11-14) showing that all domains of OHRQoL were affected
by untreated dental caries with a score of 33% higher among adolescents.

According to the study conducted by Feldens C.A. (2016), an investigation
was conducted on adolescents aged 11 to 14 years enrolled in public schools in the
municipality of Osorio (Southern Brazil). A calibrated examiner performed the
clinical caries examination (World Health Organization: CPOD Index) and the par-
ticipants answered the Brazilian version of the adolescent perceptions
questionnaire (CPQ 11-14) showing that all domains of OHRQoL were affected
by untreated dental caries. untreated dental caries with a score of 33%.

According to a study conducted by Pulanche J. (2015) analyzing 473 children
aged 11 to 14 years of age using the CPQ 11-14, examination of dental caries,
malocclusion and traumatic dental injuries, they obtained as a result that children
aged 12 to 14 years experienced a negative impact on all domains of the CPQ 11-
14 total scores.and the increase in the CPOD index showed a negative impact on
the domain of oral symptoms.Concluding that the children had a negative impact
on all domains and total scores.The aim was to determine the mean values of oral
health-related quality of life (CPQ11-14) in the sample studied. resulting in the
following domains the domain Oral Symptoms 13.9%, Functional Limitations
18.7%, Emotional Well-being 18.7%, Social Well-being 25.7%. where the scores
in the CPQ11-14 varied, a mean of 77.1 (± 19.68) was obtained. The dimension
with the highest mean was social well-being with 25.7 (± 9.2) and the lowest mean
was the oral symptoms domain with 13.7 (± 9.2). oral symptoms domain with 13.9
(± 3.6).

Although this study does not allow us to determine the direction of the associ-
ation, the significance of the magnitude suggests that concern for health condition
and perceived quality of life with perceived quality of life affects from an early
age; However, it is recommended that future studies use instruments to measure
dental malocclusion, since with age the cumulative effect of damage becomes
more evident, which affects quality of life.

The aim was to determine the CPOD index and its impact on the perception of
oral symptoms, functional limitation, emotional well-being and social well-being
in the quality of life. functional limitation, emotional well-being and social well-
being, in the oral health-related quality of life (CPQ11-14) of the sample the result
was that the CPOD index with the highest score was high 14.46 ± 14.46 ± 14.46

263

Noemi Sucari Ramos

(± 14.46 ± 14.46). score was high 14.46 ±4.2. Where there is an association be-
tween CPOD and the oral symptoms dimension of the CPQ11-14 (p<0.05). (table
5). In functional limitations, the CPOD index with the highest score was low 20.59
±5.4. There is an association between CPOD and the functional limitations dimen-
sion of CPQ11-14 (p<0.05). (Table 6). In emotional wellbeing, the CPOD index
with the highest score was low score of 20.59 ±5.4. There is an association between
CPOD and the social well-being dimension of CPQ11-14 (p<0.05) (table 7). And
in social well-being CPOD index with the highest score was low at 29.76 ±12.18.
There is an association between CPOD and the social well-being dimension of the
CPQ11-14 (p<0.05).

According to Feldens C. A. (2016) determined a prevalence of caries of 39.75,
the ECOHIS score mean was 2.0 (SD: 3.5) and 44.3% of mothers reported an
OHRQoL impact (ecohis SCORE>0). The increase in caries experience was asso-
ciated with a worsening quality of life of the child and family of life of the child
and family: ECOHIS scores were 3.0 times higher (95% CI 2.0 to 0.0). higher
(95% CI: 2.0, 4.4) for children with dmft ≥5 versus dmft = 0, a pattern that per-
sisted irrespective of family socioeconomic status (P -per-interaction: all> 0.3).
However, adjusted for dental status and sociodemographic status, mean ECOHIS
scores were lower when reported by lower socioeconomic when reported by moth-
ers with lower educational level (ratio: 0.7; 95% CI: 0.5, 1.5, 1.5). (ratio: 0.7; 95%
CI: 0.5, 1.0), lower social class (ratio: 0.7; 95% CI: 0.5, 1.0), or in lower-income
households (ratio: 0.7; 95% CI: 0.5, 1.0), or in lower-income households (ratio:
0.8; 95% CI: 0.4, 1.2). In conclusion, this study associated dental caries with neg-
ative childhood and family experiences, which contributed to a lower quality of
life; however, families facing greater disadvantage may report a lower quality of
life. However, families facing greater disadvantage may report a lower impact on
quality of life at the same on quality of life at the same level of disease experience.
Therefore, subjective measures of Thus, subjective measures of quality of life may
differ in different social contexts, with potential social contexts, with possible im-
plications for service utilization.

The evaluation of oral health interventions, or the quantification of disease
morbidity in different disease morbidity in low socioeconomic groups. Scores on
the CPQ11-14 varied, with scores in each domain having a wide variation. a large
variation. 77.1% of the study population responded that they have a negative self-
perception of their quality of negative self-perception of their quality of oral health;
however, in the oral symptoms domain, 45.3% indicated that they had a negative
self-perception of their oral health, However, in the oral symptoms domain where
45.3% indicated that sometimes food is left in or between your teeth. food stays
inside or between your teeth, 42.3% indicated that they have bad breath sometimes,
42.7% indicated that they have bad breath sometimes, 42.7% indicated that they

264

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

have bad breath sometimes, 42.7% indicated that they have bad breath sometimes,
42.7% indicated that they have never had mouth sores, 34.3% indicated that they
have had one or two times of pain in teeth, lips, jaw or mouth and 29.95% indicated
that they sometimes have pain in teeth, lips, jaw or mouth; and 35.0% indicated
that they sometimes get food stuck in their mouth. food sometimes sticks to the
roof of the mouth. In the domain of Functional Limitation Functional 73.0% indi-
cated that they had no problems drinking with a straw or cane, 39.4% indicated
that sometimes it takes longer to eat than other people, 28.5% indicated that never,
28.5% indicated that never 28.5% indicated never, 21.2% indicated sometimes,
7.3% frequently, and 3.6% almost every day. 3.6% almost every day. 46.7% indi-
cated that they had no difficulty in eating what they liked, 24.7% indicated that
they had no difficulty in eating what they like, 24.1% say once or twice, 21.9%
sometimes, 3.6% frequently and 3.6% almost every day. frequently and 3.6% al-
most every day. In the domain of emotional 55.5% never worry about being
different from others and 3.6% always worry about being different from others.
others and 3.6% always. 61.3% never worried that they are not as nice as others
and 5.6% almost every day. others, and 5.1% always. 37.2% once or twice felt
nervous or absent and 27% sometimes. 33.6% have sometimes been worried be-
cause he/she is not as healthy as others and 31.0% never, 39.1% have sometimes
been very annoyed and 3.0% have been very upset and 3.6% always. In the domain
of social well-being 61.7% have never missed school because of pain, medical
appointments or surgery, 12.0% have never missed surgery, 12.0% once or twice,
20.8% sometimes, 1.8% frequently and 3.6% always. frequently and 3.6% always.
59.5% have never had difficulty playing wind musical instruments, 12.5% have
never had difficulty playing wind musical instruments wind musical instruments,
12.0% once or twice, 21.2% sometimes, 1.8% frequently, and 5.6% always. 1.8%
frequently and 5.5% almost every day. 54.0% indicated that they were never other
children in their group, 29.1% once or twice, 22.3% sometimes, 3.6% almost every
day, 3.6% almost every day, and 5.5% almost every day, 3.6% almost every day
and 0.0% frequently. 44.5% indicated that they were never children made fun of
them or called them names, 16.6% once or twice, 27.0% sometimes, 27.0% almost
every day, and 0.0% often, 27.0% sometimes, 8.8% frequently and 3.6% almost
every day.

With the data evaluated, it was observed that oral health is capable of having a
physical and emotional impact on the quality of life of adolescents from 11 to 14
years of age. physical and emotional impact on the quality of life of adolescents
between 11 and 14 years of age, concluding that they need to the conclusion that
they need to attend the dentist for evaluation and rehabilitation. evaluation and
rehabilitation. It is suggested that studies be done in a larger population and seg-
ment different places and socioeconomic levels, in order to have better results and

265

Noemi Sucari Ramos

thus be and therefore be extrapolated. This research showed that there is a moder-
ate that there is a moderate to high rate of dental caries that should be addressed.
should be addressed.

CONCLUSIONS

The process of health took a new direction since the WHO defined it as "com-
plete physical, mental and social well-being" and not only the absence of diseases,
since this definition includes objective and subjective aspects. In this sense, this
research was developed, obtaining as a result the negative impact on the quality of
life. The result regarding the negative impact on the quality of life according to the
oral pathologies, the average of the group as a whole was 77.1; therefore, it is con-
sidered to be a homogeneous group with respect to the CPQ variable. With a
standard deviation standard deviation of 24 of variation coefficient and if it affects
in a negative way in the quality of life a bad oral health.

Demonstrating that the population evaluated with respect to the CPOD was
found to have a high caries index, so it is considered with respect to the caries
experience that it is a homogeneous group, drawing attention to the fact that the
component of dental caries obtains the highest score; indicating that it is a popula-
tion that has four caries lesions per person and the second most frequent is that of
second most frequent is the number of dental pieces lost due to dental caries, which
indicates that this population has at least one dental piece lost. Thus, it was deter-
mined that in relation to the CPOD index, 56.9% (n=156) obtained a moderate
index followed by 19.7% (n=54) with a low and high index. Regarding the dimen-
sions of the CPQ11-14 variable, the most affected was social well-being, followed
by functional limitation, emotional well-being, and lastly, social well-being, fol-
lowed by functional limitation and emotional well-being. functional limitation,
emotional wellbeing, and finally oral symptoms (Table 4); it can be seen that oral
health is capable of having an emotional and physical impact on the quality of life
of adolescents aged 11 to 14 years, but this level of impact will depend on the
environment with which they live and the beliefs of their culture.

The correlation between CPOD-CPQ11-14 shows a negative trend, which im-
plies that the higher the CPOD, the lower the CPQ11-14 index; as for sex, there
seems to be no trend. In relation to CPOD and the oral symptoms dimension there
is an association, where the CPOD with the highest score was low with 20.59 (Ta-
ble 6). With the emotional well-being dimension there is an association where the
highest score was low with 20.59 (Table 7) and in the social well-being dimension
there is an association between CPOD and CPQ11-14 where the highest score was
low with 20.59, followed by moderate with 19.21 and high with 16.02.

266

IMPACT ON THE QUALITY OF LIFE RELATED TO ORAL HEALTH ACCORDING TO THE SELF-PERCEPTION OF
ADOLESCENTS FROM STATE SCHOOLS IN THE CITY OF JULIACA, 2021

Assessing these influences can help clinicians and researchers to better under-
stand the social and emotional aspects of health, which allows oral health
professionals to be more aware of the needs of the population so that they can
provide appropriate and targeted services.

This allows oral health professionals to be more aware of the needs of the pop-
ulation so that they can provide appropriate and targeted services.

BIBLIOGRAPHIC REFERENCES

Abanto J, Bönecker M, Daniela Prócida Raggio. Impacto de los problemas bucales
sobre la calidad de vida de niños [Internet]. ResearchGate. Universidad Pe-
ruana Cayetano Heredia; 2012 [cited 2020 Dec 14].

Peres MA, Macpherson LMD, Weyant RJ, Daly B, Venturelli R, Mathur MR, et
al. Oral diseases: a global public health challenge. The Lancet [Internet]. 2019
Jul [cited 2020 Nov 26];394(10194):249–60.

Diaz-Reissner CV, Casas-García I, Roldán-Merino J. Calidad de Vida Relacionada
con Salud Oral: Impacto de Diversas Situaciones Clínicas Odontológicas y
Factores Socio-Demográficos. Revisión de la Literatura. International journal
of odontostomatology [Internet]. 2017 Apr [cited 2020 Dec 14];11(1):31–9.

Karasneh J;Al-Omiri MK;Al-Hamad KQ;Al Quran FA. Relationship between pa-
tients’ oral health-related quality of life, satisfaction with dentition, and
personality profiles. The journal of contemporary dental practice [Internet].
2012 [cited 2020 Dec 14];10(6).

Chaffee BW, Rodrigues PH, Kramer PF, Vítolo MR, Feldens CA. Oral health-
related quality-of-life scores differ by socioeconomic status and caries expe-
rience. Community Dentistry and Oral Epidemiology [Internet]. 2017 Jan 12
[cited 2021 May 6];45(3):216–24.

Feldens CA, Ardenghi TM, Dos Santos Dullius AI, Vargas-Ferreira F, Hernandez
PAG, Kramer PF. Clarifying the Impact of Untreated and Treated Dental Car-
ies on Oral Health-Related Quality of Life among Adolescents. Caries
Research [Internet]. 2016 [cited 2020 Dec 28];50(4):414–21.7. Pulache J,
Abanto J, Oliveira LB, Bönecker M, Porras JC. Exploring the association be-
tween oral.

Pulache J, Abanto J, Oliveira LB, Bönecker M, Porras JC. Exploring the associa-
tion between oral health problems and oral health-related quality of life in
Peruvian 11- to 14-year-old children. International Journal of Paediatric Den-
tistry [Internet]. 2015 Mar 2 [cited 2020 Dec 23];26(2):81–90.

267



THE PRESCRIPTION AND ITS IMPACT ON THE COLLECTION
OF TAX INCOME IN THE MUNICIPALITY OF SAN ROMAM

JULIACA PERIOD 2019

Mamani Gutiérrez, Mercedes

ABSTRACT

The objective is to analyze the legal institution of prescription and its incidence in
the collection of tax revenues in the municipality of San Román, Juliaca, 2019.
The hypothesis that was formulated: The legal tax institution in prescription affects
the collection of tax revenues in the municipality of San Román Juliaca, 2019. The
background studies carried out by the Constitutional Court and precedents of the
Tax Court, Tax Code and the text of the Municipal Tax Law are described; with
the conceptual definition of terms that we use during the execution of the study.
The study population is the municipality of San Román Juliaca. The reasons and
causes that because certain phenomena related to the collection of tax revenues. It
is that the quantitative method was used as a consequence of the problem state-
ment, hypothesis raised by means of the Chi-square, for this the research was used
was descriptive. The results indicate that the legal prescription negatively affects
the collection of tax revenues in the municipality of San Román Juliaca, 2019; It
is indicated as a second result that the unwillingness of the tax administration re-
garding the control and inspection of self-determination of taxpayers is
significantly associated with the lack of tax collection tax policy; It is indicated as
a third result that the inaction of determination and collection negatively influences
the level of public investment to attend public services and finally the inaction of
the officials in not applying the sanctions provided for in the law for the infractions
committed on the part of the tax debtor they negatively affect municipal revenue.

Keywords: Informality, investment, fiscal policy, prescription, collection, taxa-
tion.

INTRODUCTION

Legal institutions do not arise spontaneously, nor by the illumination of spe-
cific legislation. On the contrary, institutions respond to a social need to be covered
through principles or rules of law, says the teacher: Gunther Gonzales Barrón. The

269

Mercedes Mamani Gutiérrez

legal institution of prescription does not originate from the arbitrariness of the leg-
islator, but rather from the need of taxpayers to provide stability or legal tax
security, in such a way that it is not persecuted for its entire existence as a tax
debtor, therefore, it is his concern that somehow there are mechanisms to extin-
guish his tax debts. The prescription is a punishment to the tax administration for
its inaction of the powers granted by the tax regulation of the action to determine
debts, as well as the action to demand their payment and apply sanctions. On the
other hand, there is also another transcendental and important need for the munic-
ipalities is the lack of economic resources to carry out the works. This research
work that aims to: "Know the influence of the legal institution of prescription, in
the collection of tax revenues in the municipality of San Román Juliaca, 2019". In
all knowledge there are limits, this work does not escape this reality, its limit is the
principle "Tax Reserve".

According to Galan (2010), he presented the thesis, in the first of them the
study of the substantive aspects of tax liability is addressed, including three chap-
ters: In chapter I the concept and legal nature of tax liability is studied, analyzing
the defining features of the institute and qualifying its legal nature as guarantor of
the collection of the tax debt by the Administration. In Chapter II we delve into the
problems that arise in the face of the existence of a plurality of tax liable parties
and the distinction between the joint nature of the tax obligation and the scope of
solidarity inherent to civil obligations. Chapter III It deals with the scope of the
responsibility of the person in charge. For this, the different components of the tax
obligation that may be derived from the person responsible are analyzed (fee, late
payment interest, compulsory surcharge, surcharges for voluntary entry after the
deadline and penalties). The second part of this work analyzes the procedural as-
pects of tax liability. Chapter IV is dedicated to the procedure for the derivation of
subsidiary liability. Chapter V analyzes the joint and several liability declaration
procedures. And in chapter VI, the moment in which the tax responsible acquires
the condition of obliged to pay is studied, an aspect that will have special relevance
in the calculation of the prescription of the responsible's debt. In the last part, two
aspects that are highly debated by the doctrine are studied and that have been in-
cluded in a different section because it does not strictly affect the liability
derivation procedure”.

According to Alonso (2010), local entities have traditionally demanded greater
resources to enforce the constitutionally recognized principles of autonomy and
financial sufficiency and have relegated the reform of the applicable tax regula-
tions to the background. For this reason, in this paper, special attention is paid to
the rules of application of local taxes and, in particular, to those precepts that refer
to their verification. An adequate regulatory configuration of the fraud control
mechanisms is not only essential to make the principles of material justice and tax

270

THE PRESCRIPTION AND ITS IMPACT ON THE COLLECTION OF TAX INCOME IN THE MUNICIPALITY OF SAN
ROMAM JULIACA PERIOD 2019

legality effective, but it also serves to develop the aforementioned principles of
local autonomy and financial sufficiency. For this reason, the thesis especially
studies shared management procedures, given that since their configuration they
have led to significant dysfunctions in their application. As is logical, shared man-
agement also affects the configuration of the actions and procedures of verification
and investigation, so this study reflects on the convenience of redesigning the cur-
rent distribution of competence and, in particular, According to Martinez de Pison
(1992 ) The research aims to “Exposes the regulation of the duties of tax infor-
mation on third parties in the Spanish legal system or, more precisely, in the
General Tax Law, taking into consideration a series of principles and norms con-
tained both in the latter and in the Spanish Constitution. . The three pillars on which
the study is based are: legislation, jurisprudence and doctrine related to the issue
addressed.

METHODS AND MATERIALS

In order for the present study to keep the necessary rigor and be consistent with
the type and method of research, in the present study the non-experimental design
was used, according to Hernández Sampieri, it constitutes a cross-sectional design
study, which allows the variables (institution of tax prescription and revenue col-
lection) to be measured in a single time in space and time. This research strategy
is chosen since there is not enough security to adequately control the causal rela-
tionship factors in internal validity, as well as in external validity, which contrasts
with the causal correlational descriptive design. Hernandez et al (2012). The type
of Research according to the approach is descriptive and quantitative. Data collec-
tion is sought is based on measurement, because the data are the product of
measurements, are represented by numbers (quantities) and must be analyzed
through statistical methods. According to the nature of the work and considering
the classification made by Hernández, Fernández and Baptista; The study is clas-
sified as Causal Correlational Research, due in the first place, to the fact that it is
intended to describe the variables to go beyond the simple exploration, description
and causal correlation of cause and effect between both variables studied and sec-
ondly, because the objective of the present study is oriented to seek to know and
explain the causal correlation, seeking to know what causes correspond to such
effects between the study variables (legal institution, prescription and tax income),
also, according to its basic or fundamental purpose, it seeks to deepen and broaden
the knowledge of the correlation between both variables in a theoretical way to
design explanations to be able to validate them. The research level is descriptive,
explanatory, since it is about carrying out a process of abstraction in order to high-
light those elements, aspects or relationships that are considered basic to
understand the objects and processes of the correlation of the study variables (legal

271

Mercedes Mamani Gutiérrez

institution prescription and tax revenue), The reason for the above is that the im-
mediate and initial reality is presented to us as an effect (dependent variable) and
scientific work consists of discovering the relationships, causal correlations of the
elements that generate them (independent variables) because the relationship char-
acteristics of each of the observed phenomena will be enunciated as they are related
in the investigated reality, seeking to find the relationships that exist between the
study variables of the San Román Juliaca Municipality.

Considering that the methods are the ways in which the research is approached
or faced in relation to the position or position of the researcher within an ideolog-
ical framework of the research, in the present study the inductive, analytical
method is assumed as a general research method, synthetic, seeks from the partic-
ular premises to build general explanations of the study variables and their causal
relationships according to the quantitative approach according to the data analysis
that has been carried out and as a consequence a translated body of knowledge has
been generated in an intermediate range theory.

POPULATION AND SAMPLE

The population is made up of 15 officials from the taxation and accounting
areas of the San Román Juliaca municipality, in the year during the 2019 manage-
ment, which were determined from the total number of workers registered in
payroll and with the condition of stable. The sample is made up of 20 officials from
the municipality of San Román Juliaca. The sampling method used is random sam-
pling due to the nature of the research, and due to its high degree of heterogeneity
of the elements of the population under study, from the total number of employees
with stable status.

RESULTS

Taking into account that due to the characteristics of the study variables, it is
pertinent to specify that no similar or related results have been found in various
investigations on the subject of prescription and its incidence in the collection of
tax revenue, for this reason we refer to our results particularly. This segment is
related to the application of surveys, directed to the calculated sample of 20 offi-
cials of the municipality related to the taxation area of San Román Juliaca, who
have been selected at random. The data collection instrument has been structured
in 11 items that have collected a series of indicators that are presented in the fol-
lowing tables and tables:

272

THE PRESCRIPTION AND ITS IMPACT ON THE COLLECTION OF TAX INCOME IN THE MUNICIPALITY OF SAN
ROMAM JULIACA PERIOD 2019

TABLE 1 In your opinion, does the prescription affect the collection of tax reve-
nues in the Municipality of San Roman Juliaca?

Level Frequency %
Yes 38 71,7
Not 3 5,7
Unknown 12 22,6
Total 53 100,0

Source: Questionnaire database

Article 69 of the Organic Law of Municipalities (Law 27972) mentions the
income that local governments have to fulfill their purposes. Municipal Taxes are
mentioned as income of the municipality in the First and second subsections men-
tion that they are municipal income "The taxes created by law in their favor, such
as contributions, rates, excise duties, fines and rights created by their municipal
council, which constitute their own income" In the results obtained, it can be seen
that, of a total of 20 managers and officials of the tax area surveyed from the
municipality of San Román Juliaca, they stated that 71.7% believed that the tax
prescription affects tax collection, an equivalent to 5.7% believes in opposite di-
rection and 22.6% indicate not knowing, adding the total (100%) of the sample.
With the information contained in this table, the officials who work in the munic-
ipalities considered, for the most part, that the tax prescription disadvantages tax
collection, translated as the unenforceability of the debts on which a period has
elapsed. At the same time, a considerable percentage of those who are unaware of
the matter are observed, indicative of a carefree attitude towards tax collection in
various cases and it is further inferred that they do not even know what the institu-
tion of prescription consists.

TABLE 2. Do you consider the indisposition of the tax administration in terms of
control and inspection of self determination of taxpayers is due to the lack of tax
collection tax policy?

Level Frequency %
Yes 37 69,8
Not 14 26,4
Unknown 2 3,8
Total 53 100,0

Source: Questionnaire database

273

Mercedes Mamani Gutiérrez

Regarding the materialization of the collection policy "the collection management
consists of the exercise of the administrative function conducive to the realization
of tax credits and others of Public Law" (SAINZ, 1993, p.229), that is, taking the
Actions or measures such as the inspection and control instruments that the Tax
Law grants to the Tax Administration whose purpose is to improve the collection
of the Municipality of San Román Juliaca.

For this question, it was obtained that 69.8% of officials and managers who are in
charge of the tax collection area in the municipalities stated that the unwillingness
of the tax administration and self-determination inspection of taxpayers is due to
the lack of collection tax policy tax, one position yielded 26.4%. Only 3.8% indi-
cated not knowing about the matter. From the results it can be inferred that there
is a lack of concern in using taxpayer self-determination inspection instruments
and it is due to a lack of tax collection policy.

TABLE 3. Do you think that inaction, determination and collection within the
statute of limitations, influences the level of collection for investment and attention
to public services?

Level Frequency %
Yes 35 66,0
Not 12 22,6
Unknown 6 11,3
Total 53 100,0

Source: Questionnaire database

The Faculty of Determination of the tax obligation is codified in paragraph b) of
article 59 of the current Tax Code "the Tax Administration verifies the realization
of the event generating the tax obligation, identifies the tax debtor, indicates the
taxable base and amount of the tribute”. In this regard, 66.0% of managers main-
tain that inaction, determination and collection within the statute of limitations,
influences the level of collection for investment and attention to public services,
22.6% believe that it does not. On the other hand, 11.3% said they were unaware
of the matter. The percentage value is vastly higher than the high rates of inaction
of the Tax Administration officials regarding the determination, directly affect the
collection that must be made in the Municipality.

274

THE PRESCRIPTION AND ITS IMPACT ON THE COLLECTION OF TAX INCOME IN THE MUNICIPALITY OF SAN
ROMAM JULIACA PERIOD 2019

TABLE 4. Do you consider that the level of informality in the tax area is one of
the factors that promotes non-compliance with tax obligations in municipalities
San Román Juliaca?

Level Frequency %
Yes 37 69,8
Not 5 9,4
Unknown 11 20,8
Total 53 100,0

Source: Questionnaire database

The percentage of managers and officials who work in the municipality of San
Román Juliaca, indicated 69.8% that the level of informality in the tax area (for
example, not having a current registry of taxpayers) is one of the factors that fuels
non-compliance with tax obligations, while 9.4% stated the opposite and 20.8%
are unaware of or are not aware of the problem. It is expected that, being State
institutions that promote the effectiveness and efficiency of tax collection, in the
municipality, through its managers and officials who work in this area of taxation
through situations of informality or non-compliance with procedures that improve
collection levels, promotes non-compliance with tax obligations, such as the not
existence of consistent taxpayer databases.

CONCLUSIONS

From the data obtained in the field work, it allows us to establish that the pre-
scription causes a decrease in the level of funds handled by the Municipality of
San Roman Juliaca. The legal prescription, negatively affects the collection of tax
revenues in the local governments of the city of Juliaca 2019. The attitudes of in-
disposition of the tax administration regarding the control and inspection of self
determination of taxpayers is due to the lack of fiscal policy tax collection. Inaction
in the determination and collection within the statute of limitations does have a
negative influence on the level of public investment in the collection to serve pub-
lic services.

The inaction of the officials, in not applying the sanctions provided by the Law
for the infractions committed by the tax debtor affect the Municipal collection. It
is expected that being State institutions that promote the effectiveness and effi-
ciency of tax collection, in the Municipality of San Román Juliaca, through its
managers and officials who work in this area of taxation through situations of in-
formality or non-compliance with procedures that improve levels collection,
promotes non compliance with tax obligations, such as the non-existence of con-
sistent taxpayer databases.

275

Mercedes Mamani Gutiérrez

BIBLIOGRAPHIC REFERENCE

Alonso, L. (2010). Temas practicos de derecho tributario (Atelier ed.). Barcelona,
España: Atelier.

Alonso, L. (2010). Temas prácticos de derecho tributario. Barcelona, España.

Belaunde Guinassi, M. (1966). Instituciones del Derecho tributario. Lima: Fondo
Editorial Pontifica Universidad Católica del Perú.

De Juano, M. (1969). Curso de Finanzas y Derecho Tributario. Ediciones Mola-
chino.

Escobar Menaldo, H. (2011). La prescripción: una forma de extinción de la obli-
gación tributaria. Barcelona, España.

Galan, J. (2010). La responsabilidad tributaria. (Primera edición ed.). Mexio.

Garcia Vizcaina, C. (1969). Derecho Tributario. Buenos Aires, Argentina: Edito-
rial Depalma.

Guiliani Fonrouge, C. (1993). Derecho Financiero (Quinta ed.). Buenos Aires, Ar-
gentina: Depalma.

Huamani Cueva, R. (2003). Código Tributario comentado un enfoque juridico
(Tercera ed.). Lima, Peru: Gaceta Jurídica.

LEON BARABDIARAN, J. (1954). Comentarios al Código Civil Peruano. Bue-
nos Aires, Argentina: Ediar.

Leon Barandiaran, J. (1954). Comentarios al Codigo Civil Peruano. Buenos Aires,
Argentina.

Martinez de Pison, A. (1992). Deberes de información tributaria sobre terceros.
Madrid, España.

Robles, C., Ruiz Castillo, F., Villanueva, W., & Bravo, J. (2014). Código Tributa-
rio Doctrina y Comentarios. Lima: Edición Pacífico.

Robles, C., Ruiz del Castillo, F., Villanueva, W., & Bravo, J. (2014). Codigo Tri-
butario Doctrina y Coemntarios. Lima, Peru: Editorial Pacifico.

Sevillano Chavez, S. (2014). Lecciones de derecho tributario (Décima ed.). Lima:
Pontificia Universidad Catolica del Peru.

Vidal Ramirez, F. (1985). La prescripcion y caducidad en el codi

276

ANALYSIS OF THE DETERMINANTS OF THE TRADE
BALANCE IN PERÚ 2001-2018

Ramos Quispe, Washington Joel

ABSTRACT

International trade represents one of the most important axes for the economic de-
velopment of Peru and for this it is necessary to apply economic policies that
achieve sustainable economic growth over time, one of the main variables for this
maintenance is the balance of trade balance, which represents the net balance be-
tween exports and imports. Therefore, the objective was to obtain the main
determinants of the trade balance in the period 2001-2018. The estimated method-
ology is by ordinary least squares and to carry out the cointegration according to
Johansen, which is used in order to verify any long-term relationship between the
study variables. Results obtained were that the variables that determine the balance
of the trade balance in the Peruvian case are: the bilateral real exchange rate with
a coefficient of 4537.9, the terms of trade with 6420.45, the gross domestic product
with -3830.51 and the product Gross domestic abroad with 1833.77, all of which
are significant, as well as the fulfillment of the Marshall-Lerner condition due to
the fact that the parameter of the real exchange rate is positive.

Keywords: trade balance, gross domestic product, terms of trade, real exchange
rate

INTRODUCTION

Halanoca (2017), aimed to verify the fulfillment of the Marshall - Lerner con-
dition, and the presence of the Curve "J" for the Peruvian economy in the period
1994 - 2015, the results in the estimated parameters represent the long-term elas-
ticities of the trade balance with respect to each explanatory variable, which are:
for the Real Exchange Rate: 1.41 explains the direct relationship with the trade
balance; Gross Domestic Product: -0.80 explains an inverse relationship; External
Gross Domestic Product: 1.17 explains a direct relationship; Terms of Trade: 0.66
explains a direct relationship. Bustamante (2007), taking reference to the period
1991 - 2007, point out that it was not until 2002 that the Peruvian trade balance

277

Washington Joel Ramos Quispe

began to register surpluses, reaching a record level of US $ 8,934 million in 2006
and US $ 8 in 2007. 356 million. The results of this research show that there is no
deterioration of the trade balance as a result of the currency devaluation, even in
the short term, and that the Marshall-Lerner condition is fulfilled at all times. In
conclusion, he indicates that the agents that participate in Peruvian international
trade are highly sensitive to variations in the real exchange rate. This could be
explained in part because the productive structure of Peruvian trade is based
mainly on production with little added value and that does not incorporate a sig-
nificant technological component and therefore the only possibility to compete
internationally through the depreciation of the real exchange rate.

Saavedra (2014), aims in his research to describe the evolution of the Peruvian
Trade Balance and determine its relationship with the Real Multilateral Exchange
Rate in Peru during the period 2000-2012. This study shows us the Multilateral
Real Exchange Rate as one of the relevant indicators of the competitiveness of our
domestic economy against the global economy. In its resulting estimate, if the mul-
tilateral real exchange rate increases by 1% on a quarterly basis, the Trade Balance
will increase by S / 1.09 million Soles in 1994. On the other hand, if Peru's GDP
registers a quarterly increase of 1%, the Trade Balance will fall by S / 0.001 million
Soles in 1994. Likewise, if the World GDP increases by 1% quarterly, the Trade
Balance will increase by S / 0.00002 million Soles. Alejos (2012), was based on
an approach that incorporated both internal and external economic variables to es-
timate the behavior of the Real Exchange Rate in Peru and the Autoregressive
vector technique (VAR) was used. Results of the Vector Autoregressive (VAR)
model, it is observed that the Real Exchange Rate is determined by 97.75% by
productivity, terms of trade, government spending, capital flows and trade open-
ness. From these results we find a relationship Negative and significant between
the Real Exchange Rate and Productivity, this relationship is manifested when
higher productivity in the tradable goods sector generates a relative increase in the
price of non-tradable goods in the economy, causing an appreciation of the Ex-
change Rate Real.

Barriga, Rivero & Frías (2012), aims to examine the influence of the real ex-
change rate, national income, and foreign income on Bolivia's trade balance during
the period from 1992 to 2011. The research concludes that the elasticities of the
Bolivian trade balance to national and foreign income show the expected sign, the
former being higher than the latter, in absolute terms. However, the difference is
small, which implies a restriction to Bolivia's economic growth, which can grow
1.06 times more than its trading partners before incurring a worsening of the trade
balance ceteris paribus, which is insufficient if it is intended reduce the economic
gap between this nation and the rest of the world in the medium term. National and
foreign income had a negative and positive effect, respectively, on Bolivia's trade

278

ANALYSIS OF THE DETERMINANTS OF THE TRADE BALANCE IN PERÚ 2001-2018

balance. The elasticity of the trade balance to the real exchange rate, in the long
run, shows the expected sign and is greater than unity, which validates the Mar-
shall-Lerner condition in Bolivia, during the study period. The positive elasticity
of the trade balance to the real exchange rate, in the short term, indicates that, in
the study period, there is no evidence of a J curve for the Bolivian economy.

Rodas (2018), lands the Marshall-Lerner (ML) condition in a small economy
such as the Ecuadorian one, carrying out an analysis about the relationship between
the real exchange rate and the trade balance. During the investigation, antecedents
of the world economy are developed, which allow us to reach a better understand-
ing of the effects on the economy. In addition to relating the origin of the ML
condition that is the basis of the econometric analysis, this ML condition shows
that, if there is a devaluation of a currency and that it has a positive influence on
the Trade Balance, therefore the sum of the price elasticities of exports and imports
must be greater than one in absolute value. During the analysis, it was found that
a restrictive commercial policy does not generate a greater impact, since in the long
term it will produce negative effects on the domestic demand of Ecuador. There-
fore, one could conclude with the analysis understanding that the restrictive
commercial policy applied in Ecuador will not generate an increase in the level of
production.

Mendoza and Quispe (2014), aims to evaluate through a descriptive and ex-
planatory analysis the imbalances of the current account balance of the Peruvian
economy between 1993 and 2012, where they conclude that the current account
balance of the balance of payments depends on income national, real exchange rate
and external demand. These results also show that it is external factors that most
explain the current account imbalance in the Peruvian economy. Mariano & Mi-
guel (2015) aims to reconsider the Marshall-Lerner (ML) condition in its version
usually presented in texts and manuals on the subject, to make explicit some of its
main assumptions and evaluate the extent to which the condition is altered when it
is modifying these same assumptions, the ML condition will depend on the abso-
lute value of the elasticities of foreign trade. It concludes that favorable terms of
trade are beneficial in several ways, two fundamentals. They remove their own
external restriction (if they are not the issuing country of international currency)
and can advance in a virtuous revaluation of their exchange rates. It is considered
virtuous because it allows them to sell more expensively, without the eventual sac-
rifice in the quantity demanded falling enough to cancel the price effect.

The non-fulfillment of the M-L condition in its ordinary version is usually ob-
served from a devaluation perspective, and therefore, with pessimism; But it is
often forgotten that the reverse of elasticity pessimism is revaluation optimism.
Santin (1996), this researcher chose the study of real unit labor costs to understand
the evolution of the productive apparatus, which offers an objective measure of

279

Washington Joel Ramos Quispe

development and national wealth. Research has focused on pointing out the factors
that structurally determine the long-term trade deficit. He concludes that competi-
tion based on absolute advantages also occurs in the international arena: the rise in
price (or the rise in the real exchange rate) determines the decline in sales exports.
Villon and Taipe (2015), carried out this research in order to analyze the Trade
Balance that Ecuador has with the European Union during the period 2010 -2014,
the economic conditions of this period were analyzed in the observation that indi-
cates that the data of Ecuador, imports more in relation to exports in reference to
this market, shows that there is a growing trend with the European Union through-
out the period, however exports are not very representative of the total national
exports, and even Ecuador depends on the oil prices on the world market to sustain
its economy.

METHODS

Ordinary least squares: According to Hanke & Wichern, (2006), the procedure
consists of minimizing the sum of the squared residuals, having as a residual the
difference between the observed data and the values of the model (linear). Deter-
mination coefficient R2: It measures the proportion of change in the independent
variable explained by a change in the dependent variables. Its value will always be
between 0 and 1. Unit root: It is important that the time series used are stationary,
that is, that their mean and variance are constant during the time they are measured.
Different tests were applied such as: Dickey-Fuller Tests (DF), Dikey and Aug-
mented Fuller Tests (DFA), Phillips-Perron Test (PP) and the KPSS Test.
Cointegration analysis: From the economic point of view, it is said that two or
more series are cointegrated if they move together over time and the differences
between them are stable (that is, stationary).

RESULTS

In this chapter of the research work, the data and results obtained in the analysis
and evaluation of the information collected in the research process are presented
as follows:

1. Determinants that influence the balance of the trade balance in Peru dur-
ing the period 2001 - 2018

Economic Characteristics of Peru:

Gross Domestic Product (GDP): The gross domestic product has had a grow-
ing trend in recent years, from 2001 to 2018 the average GDP growth was 5.26%,
and in 2018 economic growth was of 4%. However, it is worth mentioning that the
downward slowdown in recent years is mainly due to the decrease in the prices of
raw materials. (BCRP, 2018)

280

ANALYSIS OF THE DETERMINANTS OF THE TRADE BALANCE IN PERÚ 2001-2018

Trade balance: There is evidence of a surplus in the trade balance from 2002
with 321.10 million dollars until 2007 with 8503.49 million dollars, mainly due to
high international prices that positively influenced the volume of mining and oil
exports. In 2008, a decline in the trade balance was witnessed, which registered
2,569.2977 million dollars, this due to the collapse of the North American invest-
ment bank Lehman Brothers and the most serious international financial crisis
since the great depression of 1929, the collapse of the international financial mar-
kets. impact on the real economy of most countries in the world and has meant a
profound economic slowdown in emerging countries such as Peru. (BCRP Annual
Report, 2008). In 2016, the trade balance surplus began until 2018 with 7196.53
million dollars, benefited by the terms of trade and the higher volumes of non-
traditional exports. (BCRP, 2018).

Gross Domestic Product from abroad (PBIM): According to Trade map, in
2018, Peru exported 47,223,269 million dollars of which went to: China with
27.88%, United States of America with 16.59%, India with 5.23 %, South Korea
with 5.17%, Japan with 4.6%, Switzerland with 4.3%, Spain with 3.74%, Brazil
with 3.57%, the Netherlands with 2.88%, Chile with 2.56%, Germany with 2.3%
and Canada1.94%.

Bilateral real exchange rate (RER): The evolution of the real exchange rate
(RER) fluctuates over the years; it has shown clear varying trends in the period
2001-2018. However, that is why the BCRP has been permanently intervening in
the foreign exchange market by buying and selling dollars to avoid a sustained rise
or fall in the exchange rate.

It can be observed in Table 1, that during the period from 2000 to 2018, the
balance of the trade balance of Peru has had as main determining variables: the
Gross Domestic Product, the World Gross Domestic Product, the terms of trade
and the type of bilateral real exchange, which represent 78.94% of the determinants
of the balance of the trade balance, which shows that these results are related to
the research of Halanoca (2017), who found the same parameters in for the Peru-
vian economy in the period 1994-2015.

281

Washington Joel Ramos Quispe

Table 1. Model estimated by ordinary least squares

Dependent Variable: BC

Variable Coefficient Std. Error t-Statistic Prob.

C 62028.58 39898.45 1.554661 0.1249

LTCRB 4537.991 2503.608 1.812581 0.0745

LPBI -3830.518 1275.503 -3.003144 0.0038

LPBIM 1833.779 802.7939 2.284246 0.0256

LTI 6420.454 1695.064 3.787735 0.0003

AR(1) 0.716428 0.105875 6.766736 0

SIGMASQ 226622.2 43769.64 5.177611 0

R-squared 0.789434 Mean dependent var 971.8085

Adjusted R-squared 0.769998 S.D. dependent var 1044.707

S.E. of regression 501.0266 Akaike info criterion 15.37336

Sum squared resid 16316797 Schwarz criterion 15.5947

Log likelihood -546.441 Hannan-Quinn criter. 15.46148

F-statistic 40.6154 Durbin-Watson stat 1.968162

Prob(F-statistic) 0 Inverted AR Roots 0.72

Source: Prepared directly by the executing agency according to data from the
BCRP and WB

It is evident that the model is correct because variables such as the terms of
trade and gross domestic product are significant at 1%, likewise the bilateral real
exchange rate and gross domestic product abroad are significant at 10%. Therefore,
it follows that all the variables are significant and are determinants of the balance
of the trade balance, in addition that the model has a Durbin-Watson of 1.96 which
indicates that it does not present autocorrelation problems.

282

ANALYSIS OF THE DETERMINANTS OF THE TRADE BALANCE IN PERÚ 2001-2018

Table 2. Unit Roots Test in First Differences

VARIABLES ADF DF-ERS PHI.P KPSSS
CONS. CONS. CONS. CONS.
0.09
DBC -9.15 -8.81 -9.35 0.25
0.17
DLTCRB -6.09 -4.61 -6.13 0.29
0.24
DLPBI -3.54 -0.17 -34.65
0.74
DLPBIM -2.90 -2.07 -10.02 0.46
0.35
DLTI -5.47 -5.36 -5.44

CRITICAL VALUE AT:

1% -3.53 -2.60 -3.53

5% -2.90 -1.95 -2.90

10% -2.59 -1.61 -2.59

Source: Direct elaboration by the executing agency.

The application of cointegration in VAR models, according to the Johansen
approach According to the Hannan Quin criterion and the VAR formulation crite-
rion (1), its application with four lags is better. After defining the number of lags,
the Johansen cointegration test was carried out. This result indicates a single coin-
tegration relationship between the variables that was considered at 5% significance
according to the trace criterion and maximum eigenvalue (see table 03).

Table 3. Cointegration test, trace criterion

Series: BC, LTCRB, LTI, LPBI y LPBIM

Hypothesized Trace 0.05

No. of CE(s) Eigenvalue Statistic Critical Value Prob.**
0.0256
None * 0.414873 73.3099 69.81889 0.3288
0.7786
At most 1 0.283968 37.40289 47.85613 0.8762
0.8624
At most 2 0.147655 15.02286 29.79707

At most 3 0.062004 4.318679 15.49471

At most 4 0.000448 0.030032 3.841466

Trace test indicates 1 cointegrating eqn(s) at the 0.05 level

* denotes rejection of the hypothesis at the 0.05 level

**MacKinnon-Haug-Michelis (1999) p-values

Source: Direct elaboration by the executing agency

283

Washington Joel Ramos Quispe

Application of the Johansen Cointegration Vector in the long term After the
cointegration analysis, the Vector Auto Regressive (VAR) model was estimated,
which includes information on the transient and long-term dynamics of the varia-
bles considered. Thus, once the cointegration was carried out, residual
autocorrelation, heteroscedasticity and normality tests were performed to verify
whether the variables included in the study are a fundamental part of the long-term
equilibrium relationship.

2. Compliance with the Marshall-Lerner condition in the behavior of the
trade balance in Peru during the period 2001-2018.

It is evident that the elasticity of the trade balance with respect to the real ex-
change rate is greater than one, which means that the Marshall-Lerner condition is
fulfilled and is maintained for the Peruvian economy in the long term during the
period 2001 to 2018. Consequently, the adjustment coefficient associated with the
trade balance equation can be observed, the fact that it is negative (-0.031195) and
significant confirms the existence of a stable long-term relationship according to
the economic literature.

Estimated model:

= 62,028.58 + 4537.99 + 6420.45 − 3830.51
+ 1833.77 +

It is shown that the bilateral real exchange rate has a coefficient of 4,537,991
that indicates that a variation of 1% in the TCRB will have an effect on an increase
in the trade balance by 4,537,991 million dollars, once again demonstrating the
Marshall-Lerner theory. These results are also found in the investigations of
Halanoca (2017) and Bustamante - Morales (2007), that is, the fulfillment of this
condition for the Peruvian economy.

CONCLUSIONS

The results obtained indicate that for the Peruvian case the main determinants
are the bilateral real exchange rate, the terms of trade, the gross domestic product
and the gross domestic product abroad. These variables determine the balance of
the trade balance by 78.94%, and the remainder, that is, 21.06%, is determined by
other variables, thus fulfilling the general hypothesis raised in its entirety.

The VAR model allowed me to find the long-term equilibrium relationship
between the trade balance with the real exchange rate, gross domestic product,
gross domestic product abroad, and the terms of trade. These estimated parameters
represent the long-term amounts in millions of dollars of the trade balance, which
are: Bilateral real exchange rate: 2675.003 (millions of dollars), gross domestic
product from abroad: 90335.6 (millions of dollars), terms of exchange: 22,205.18

284

ANALYSIS OF THE DETERMINANTS OF THE TRADE BALANCE IN PERÚ 2001-2018

(millions of dollars), which explain a direct relationship with the trade balance and
gross domestic product: -103351.7 that explains an inverse relationship with the
trade balance.

For the application of the theory of the Marshall-Lerner condition in the period
2001 to 2018 in Peru, it was obtained that the parameter of the real exchange rate
is 2675.003 which means that it is higher and is positive, fulfilling the second spe-
cific hypothesis. indicating the fulfillment of the Marshall-Lerner condition.

BIBLIOGRAPHIC REFERENCES

Alejos, J. H. (2012). Determinantes del Tipo de Cambio Real en el Perú. Lima.

Banco Central de Reserva del Perú. (2019). Obtenido de http://www.bcrp.gob.pe/

Barriga, P. H., Rivero Ticona, A., & Frías Pinedo, I. (2012). El Tipo de Cambio
Real, el Ingreso Nacional y el Ingreso Foráneo en la Determinación de la
Balanza Comercial en Bolivia: 1992 - 2011. La Paz.

BCRP, B. C. (2018). Memoria Anual. Lima.

Bustamante, & Fedor. (2007). Probando la Condición de Marshall-Lerner y el
Efecto Curva-J: Evidencia Empírica para el Caso Peruano.

Castillo Saavedra, D. M. (2014). Evolución de la balanza comercial peruana y su
relación con el tipo de cambio real multilateral periodo 2000-2012. Trujillo.

COMEX. (2018). Sociedad de Comercio Exterior del Perú .

Gregorio, J. d. (2012). Macroeconomia. Teoría y Políticas.

Halanoca, H. D. (2017). Análisis Empírico de la condición de Marshall - Lerner y
El Efecto Curva "J" en la Balanza Comercial en el Perú, 1994-2015". Puno.

Mariano, & Miguel. (2015). La condición Marshall-Lerner y la estabilidad del
mercado cambiario. Revista Argentina de Economía Internacional, 8.

Mendoza Bellido, W. (2014). Cómo Investigan los economistas. Lima: Fondo Edi-
torial La Católica.

Mendoza Suxe, M., & Romani Quispe, E. K. (2014). Factores que explican la
posición de desequilibrio de la balanza en cuenta corriente en la economia
peruana: un análisis econométrico 1993-2012. Ayacucho.

Mundial, B. (2019). Banco Mundial BIRF - AIF. Obtenido de https://www.banco-
mundial.org/

285

Washington Joel Ramos Quispe

Rodas, E. (2018). La condición Marshall-Lerner en una economia dolarizada
Caso Ecuador. Samborondón.

Saavedra, D. M. (2014). Evolución de la Balanza Comercial Peruana y su Rela-
ción con el Tipo de Cambio Real Multilateral, periodo 2000 - 2012. Trujillo.

Santin, D. J. (1996). Los Determinantes Micro y Macroeconómicos del Déficit Co-
mercial en España: 1954 - 1994. Madrid.

TRADE MAP. (Agosto de 2019). Obtenido de Estadisticas del comercio para el
desarrollo internacional de las empresas: https://www.trademap.org/In-
dex.aspx

Villon Acuña, Y. A., & Taipe Gutierrez, M. A. (2015). Análisis de la balanza co-
mercial del Ecuador con la Unión Europea y su incidencia comercial en el
Ecuador 2010-2014. Guayaquil.

Waldo, M. B. (2018). Macroeconomía Intermedia para América Latina (Tercera
ed., Vol. III). Lima: Fondo Editorial PUCP.

286

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN
TEACHERS AND ADMINISTRATIVES AT
THE PRIMARY LEVEL

Maraza Vilcanqui, Nain

ABSTRACT

The present research work was carried out with the objective of determining and
Identifying the Perception of the Organizational Climate in teachers and adminis-
trators of the Primary Educational Institution N ° 70081 of Salcedo Puno 2017; the
type of study was descriptive, non-experimental design; The sample consisted of
15 study units corresponding to teachers and administrative personnel belonging
to the Institution that they work for; For data collection, the CLIOUNing question-
naire was applied, which measures perceptions about the organizational climate
according to the dimensions allowed by said instrument (Institutional Manage-
ment, Personal Challenges and Institutional Interaction); where the following
results were obtained: from the total average, they allow us to appreciate that the
highest percentage of satisfaction of 53.9% of the total population analyzed where
a moderately favorable perception of the organizational climate is evidenced; The
second cluster represents 30.3% of the total analyzed population, which indicates
a favorable climate and the smallest cluster, equal to 15.7% of the total investigated
population, represents the Perception of the unfavorable organizational climate,
and After the analysis of the results, the concludes that there is no favorable organ-
izational climate if it does not have a moderately favorable organizational climate.

Keywords: Organizational Climate, Institutional Management, Institutional Inter-
action, Personal Challenges.

Introduction

The organizational climate faces a complex and essential environment. We are
in the 21st century, a century of knowledge and innovation where human capital
and the ability to generate ideas have become the main component of the wealth
of institutions; That is why a new dynamic has been generated in human resources
policies, organizations have found it necessary to implement changes in their work
strategy when facing the challenges that are presented to them.

287

Nain Maraza Vilcanqui

Methods
The present research study is quantitative - descriptive, since I verified the
“Perception of the Organizational Climate in teachers and administrators.
The descriptive research design was used because it will allow to examine the
type of Organizational Climate
The population has been worked entirely by teachers and administrators of the
Primary Educational Institution of Salcedo Puno, which is a total of 15 teachers,
from whom the data was collected using the survey and interview as a technique,
likewise, the climate test organization and the instrument that was applied is the
questionnaire made up of an attitude scale approved by M.Sc. Agustín Alexander
Mejías Acosta, Oscar Arzola Minerva, which has as theoretical support, the works
developed by Litwin and Stringer and the Management Sciences for Health (MSH)
among others. Which was adapted by Álvarez Avalos in his research entitled: "Or-
ganizational Climate and Quality of the Educational Service in the Faculty of
Accounting and Administrative Sciences of the National University of the Alti-
plano, Puno" The CLIOUNing model manages the work environment as a result
of an approach interdisciplinary that includes human sciences, engineering, statis-
tics and quality management, and raises three dimensions that were validated in
the field studies: Institutional Management, Personal Challenges and Interaction.
Results and Discussion
Organizational Climate of teachers and administrators who work in the Pri-
mary Educational Institution No. 70071 of Salcedo Puno.
Table 3 shows the perception of the organizational climate of teachers and ad-
ministrators who work in the Primary Educational Institution No. 70071 of
Salcedo, based on three dimensions.

288

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN TEACHERS AND ADMINISTRATIVES
AT THE PRIMARY LEVEL

Table 1. Institutional management

Dimension Categories Unfavorable Moderately fa- Favorable TOTAL
Indicator Fcia % vorable Fcia % Fcia %
Institutional 12 80,0 15 100.0
manage- 1. Your institution is rec- 2 13.3 Fcia %
ognized for its quality 1 6.7 2 13.3 15 100.0
ment management. 2 13.3
11 73.3 2 13.3 15 100.0
2. Has an institutional 1 6.7
plan that guides its activi- 12 80.0
ties.

3. Your work is delimited
and structured.

4. Belongs to a good 2 13.3 5 33.3 8 53.3 15 100.0
team.

TOTAL 7 11.6 29 48.3 24 40.0 60 100.0

Elaborated: CLIOUNing questionnaire applied by the researcher to the teaching
and administrative staff 2013

The results presented from the total average allow us to appreciate that the
highest score obtained is 29 points, which is equivalent to 48.3% satisfaction, of
the total population analyzed, where a moderately favorable perception of institu-
tional management is evidenced; The second cluster allows us to consider the score
obtained of 24 points, which is equivalent to 40% of the total population analyzed,
which indicates a favorable institutional management climate; and the smallest
conglomerate is equal to the score obtained of 7 points, which is equivalent to
11.6% of the total population analyzed, which indicates an unfavorable climate of
institutional management.

As is evident and in the light of the observed results, 48.3% of the population
is satisfied with respect to institutional management, the organizational climate of
the personnel that works in the Primary Educational Institution of Salcedo, re-
sponds moderately favorable to the guidelines established within the institution,
formal aspects such as rules, norms, function manuals and organizations, the plan-
ning established within the organization, the delimitation of functions and
responsibilities. He also has a sense of belonging and identification with a good
work team.

In this regard, Pérez and Zanabria (1997) in their study on the organizational
climate in Venezuela, indicate that institutional management influences people's
behavior, through consolidated perceptions that filter reality like a true lens and
condition levels motivation for work and professional performance.

289

Nain Maraza Vilcanqui

Table 2. Personal challenges

Categories Unfavorable Moderately fa- favorable TOTAL
Indicator vorable
Dimension

Fcia % Fcia % Fcia % Fcia %

1. Adapts quickly to new 2 13.3 9 60.0 4 26. 15 100.0
situations. 7

Personal 2. Develop your skills and 1 6.7 11 73.3 3 20. 15 100.0
challenges knowledge. 2 13.3 11 73.3 0

3. Maintains high stand- 2 13. 15 100.0
ards of performance. 3

TOTAL 5 11.1 31 68.8 9 20. 45 100.0
0

Elaborated: CLIOUNing questionnaire applied by the researcher to the teaching

and administrative staff 2013

The results presented of the total average, allow us to appreciate that the high-
est score obtained is 31 points, which is equivalent to 68.8% satisfaction, of the
total population analyzed where a moderately favorable perception of personal
challenges is evidenced; The second cluster allows us to consider the score ob-
tained of 9 points, which is equivalent to 20% of the total population analyzed,
which indicates a favorable climate of personal challenges; and the smallest con-
glomerate is equal to the score obtained of 5 points, which is equivalent to 11.1%
of the total population analyzed, which indicates an unfavorable climate of per-
sonal challenges.

As is evident and in the light of the observed results, 68.8% of the population
is satisfied with respect to personal challenges, the organizational climate of the
personnel that works in the Primary Educational Institution of Salcedo, responds
moderately favorable to the guidelines established within the institution , formal
aspects such as rules, norms, function manuals and organizations, the planning es-
tablished within the organization, the delimitation of functions and responsibilities.
He also has a sense of belonging and identification with a good work team.

Results that agree with, Yves and Jiménez (2000), in their study on the evalu-
ation of the university organizational climate in Carabobo; conclude that the
presence of personal challenges exists when group members have the opportunity
to be able to take reasonable risks and discover new ways of performing tasks or
work to be more effective by developing their capacities and potentials in favor of
the individual and the organization ; It is precisely the assumption of personal chal-
lenges that characterizes the Nursing staff.

290

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN TEACHERS AND ADMINISTRATIVES
AT THE PRIMARY LEVEL

Table 3. Institutional interaction

Di- Categories Unfavorable Moderately fa- Favorable TOTAL
mensi Indicator vorable

on Fci % Fci % Fci % Fci %
a a a a

1. You have the resources 4 26.7 9 60.0 2 13,3 15 100.0
to do your job.

2. Information and com-

munication flow timely 1 6.7 3 20.0 11 73.3 15 100.0
53.3 3 20.0 15 100.0
Inter- and directly. 4 26.7 8
action
3. You are proud to be-
long to this institution.

4. You are recognized in

proportion to the work 5 33.3 9 60.0 1 6.7 15 100.0

performed.

TOTAL 14 23.3 29 48.3 17 28.3 60 100.0

Elaborated: CLIOUNing questionnaire applied by the researcher to the teaching

and administrative staff 2013

The results of the total average allow us to appreciate that the highest score
obtained is 29 points, which is equivalent to 48.3% satisfaction, of the total popu-
lation analyzed, where a moderately favorable perception of institutional
interaction is evidenced; The second cluster allows us to consider the score ob-
tained of 17 points, which is equivalent to 28.3% of the total population analyzed,
which indicates a favorable climate of institutional interaction; and the smallest
cluster is equal to the obtained score of 14 points, which is equivalent to 23.3% of
the total population analyzed, which indicates an unfavorable climate of institu-
tional interaction.

48.3% of the population indicates that the institutional interaction is moder-
ately favorable, this shows that the staff is not satisfied with the resources provided
by the institution so that they can carry out the tasks of their functions, they per-
ceive inadequate internal communication which makes it difficult be able to carry
out their activities. Has a low sense of institutional identity, generating feelings of
frustration with pride and belonging? It considers that the institution does not rec-
ognize in a proportional way the successes and mistakes of the personnel.

In this regard, Arnoletto (2009) indicates that the organizational climate affects
the degree of commitment and identification of the members of the organization
with it. An organization with a good climate has a high probability of achieving a

291

Nain Maraza Vilcanqui

significant level of identification of its members, whereas an organization with a
poor climate cannot expect a high degree of identification.

Organizational climate according to indicators, perceived by teachers and admin-
istrators of the primary educational institution N ° 70071 of Salcedo

Table 4. Perception of the organizational climate

Unfavorable Moderately fa- Favorable Total
vorable Fcia %
Categories
Dimension Indicator

Fcia % Fcia % Fcia %

1. Your institution is recog- 2 13.3 1 6.7 12 80,0 15 100.0
nized for its quality
management.

Institutional 2. Has an institutional plan 2 13.3 11 73.3 2 13.3 15 100.0
manage- that guides its activities. 1 6.7 12 80.0 2 13.3 15 100.0
3. Your work is delimited
ment and structured.

4. Belongs to a good team. 2 13.3 5 33.3 8 53.3 15 100.0

Personal 5. Adapts quickly to new sit- 2 13.3 9 60.0 4 26.7 15 100.0
challenges uations. 1 6.7 11 73.3 3 20.0 15 100.0
6. Develop your skills and 2 13.3 11 73.3 2 13.3 15 100.0
knowledge.
7. Maintains high perfor-
mance standards.

8. You have the resources to 4 26.7 9 60.0 2 13,3 15 100.0
do your job.

9. Information and communi- 1 6.7 3 20.0 11 73.3 15 100.0
cation flow promptly and
Interaction directly.

10. You are proud to belong 4 26.7 8 53.3 3 20.0 15 100.0
to this institution.

11. You are recognized in
proportion to the work per- 5 33.3 9 60.0 1 6.7 15 100.0
formed.

TOTAL 26 15.7 89 53.9 50 30.3 165 100.0

Elaborated: CLIOUNing questionnaire applied by the researcher to the teaching

and administrative staff 2013

The perception of the organizational climate shows us to arrive at the following
results of the total average, they allow us to appreciate that the highest score ob-
tained is 89 points which is equivalent to 53.9% satisfaction, of the total population

292

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN TEACHERS AND ADMINISTRATIVES
AT THE PRIMARY LEVEL

analyzed where a moderately favorable perception of the climate is evidenced or-
ganizational; The second cluster allows us to consider the score obtained of 50
points, which is equivalent to 30.3% of the total population analyzed, which indi-
cates a favorable organizational climate; and the smallest cluster is equal to the
score obtained of 26 points, which is equivalent to 15.7% of the total population
analyzed, which indicates an unfavorable organizational climate.

53.9% of the population indicates that the institutional interaction is moder-
ately favorable, this shows that the staff is not satisfied with the resources provided
by the institution so that they can carry out the tasks of their functions, they per-
ceive inadequate internal communication which makes it difficult be able to carry
out their activities. Has a low sense of institutional identity, generating feelings of
frustration with pride and belonging? It considers that the institution does not rec-
ognize in a proportional way the successes and mistakes of the personnel.

Organizational climate is understood as a socially constructed phenomenon
that arises from individual - group - working conditions interactions, which results
in meaningful individual and group experiences, because what belongs to and oc-
curs in the organization affects and interact with everything; coinciding with what
was proposed by Pérez de Maldonado (2004).

The perception of a moderately favorable organizational climate indicates par-
tial satisfaction or dissatisfaction regarding the need for belonging, autonomy,
power and responsibility within the organizational dynamics in which employees
operate. At the same time, the support and support within the members of the work
team is not valued and this provides the feeling of tolerance in the face of conflicts;
coinciding with Grisales and Monroy (2011).

The term Organizational Climate was introduced by Litwin and Stringer as the
set of measurable properties of the work environment, perceived directly or indi-
rectly by the people who live and work in that environment and which are supposed
to influence their motivations and behaviors; This is one of the most relevant def-
initions of the organizational climate, since they defined it as a concept that
describes the subjective and objective nature of the organizational environment.
These properties can be perceived by members of the organization and this can be
identified through a questionnaire appropriate to the institution. Goncalves, A.
(2013)

Goncalvez (2001) cited by Caligiora and Díaz (2003), refers: the administra-
tion of human capital depends on the capacity of the organization to be able to
integrate both formal and informal systems, as well as the context and the factors
that make up the work environment. When the staff considers having a partially

293

Nain Maraza Vilcanqui

favorable organizational climate, they perceive a management that is not in accord-
ance with the needs and capacities of the work team, this generates an environment
of discomfort; at the same time an unfavorable perception is established in relation
to the structure of the organization, its internal rules and restrictions; It is for this
reason the show of indifference.

Castillo, L. (2007). Another study entitled "Organizational Climate and level
of job satisfaction in nursing professionals who work in critical areas in hospitals
in Puno - Juliaca"; In order to determine the relationship between the Organiza-
tional Climate and the level of Job Satisfaction in nursing professionals, the study
was descriptive, cross-sectional with a correlational design with a study population
of 50 nursing professionals, the technique used I used was the survey and the in-
strument was the questionnaire for both variables. Reaching the following
conclusions: The Organizational Climate is moderately favorable (64%) and re-
garding the level of job satisfaction, most nurses present a moderately satisfied
level (52%), according to the Chi Square test, it indicates that there is a relationship
very significant between the Organizational Climate and the Level of Job Satisfac-
tion.

CONCLUSION

In the perception of the organizational climate in teachers and administrators
of the Primary Educational Institution of Salcedo Puno, the authority is accepted
and not imposed; The results presented of the total average, allow us to appreciate
a higher percentage of 53.9% satisfaction, of the total population analyzed where
a moderately favorable perception of the organizational climate is evidenced; the
second cluster represents 30.3% of the total analyzed population, which indicates
a favorable climate and the smallest cluster, equal to 15.7% of the total population
investigated, represents the perception of the unfavorable organizational climate,
the decision-making area is wide since it can be taken at all levels, decisions ac-
cording to the degrees of responsibility; however, this indicates dissatisfaction
regarding the need for belonging, autonomy, power and responsibility within the
organizational dynamics.

The institutional management dimension of the teaching and administrative
staff that work in the Educational Institution of Salcedo was identified with respect
to. The results presented from the total average allow us to appreciate a higher
percentage of 48.3% of satisfaction, where a moderately favorable perception is
evidenced.

The dimension Personal challenges of the teaching and administrative staff
working in the Institution was identified; where the results present a higher per-
centage of 68.8% of satisfaction where a moderately favorable perception of the

294

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN TEACHERS AND ADMINISTRATIVES
AT THE PRIMARY LEVEL

organizational climate is evidenced, all of them present an acceptance of greater
satisfaction.

The Institutional interaction dimension of the teaching and administrative staff
in the Primary Educational Institution of Salcedo Puno was identified, where the
results present an average, which allow us to appreciate a 48.3% satisfaction,
where a moderately favorable perception of the organizational climate is evi-
denced.

BIBLIOGRAPHIC REFERENCE

Abravanel. H. (1992). Clima y cambio organizacional. [En línea]. Disponible en:
http://www.monografias.com/trabajos14/cultura-organizacional/cultura- or-
ganizacional.shtml

Alegre, O. (2004). Clima Organizacional del profesional de enfermería en el Hos-
pital Regional Manuel Núñez Butrón - Puno. [Tesis Profesional de la Escuela
de Enfermería]. Universidad Nacional del Altiplano.

Álvarez, V. (2001) La Cultura y el Clima Organizacional como factores relevantes
en la eficacia del Instituto de Oftalmología, Abril – Agosto. [Tesis Profesional
de la Escuela de Comunicación Social]. Universidad Nacional Mayor de San
Marcos.

Álvarez, A. (2011).Clima Organizacional y calidad del servicio educativo en la
Facultad de Ciencias Contables y Administrativas de la Universidad Nacional
del Altiplano, Puno. [Tesis Profesional de Administración]. Universidad Na-
cional del Altiplano Puno.

Caligiore, C. y Díaz, S. (2003) Clima organizacional y desempeño de los docentes
en la ULA. Revista Venezolana de Gerencia. octubre – diciembre.

Castillo L. (2007) Factores relacionados al Clima Organizacional en el personal
del Centro Quirúrgico del Hospital Regional Manuel Núñez Butrón. [Tesis
Profesional de la Escuela de Enfermería]. Universidad Nacional del Altiplano.

García R. & Salom de Bustamante C. (1998) Los componentes del clima organi-
zacional. https://books.google.com.pe/books?id=hpFEAAAAYAAJ.

Litwin, G. & Stringer, R. (1968), “Motivation and Organizational Climate.

Gonzales Loureiro, M. (2004), La influencia del clima laboral sobre el absentismo
laboral Ediciones Obelisco, Barcelona.

Goncalves, A. (2013) Clima organizacional. [En línea]. [Extraído el 22 de agosto
del]. Disponible en: http://monografias.com/trabajos clior.shtml

295

Nain Maraza Vilcanqui

Grisales, V. y Monroy, C. (2011) Evaluación del Clima Organizacional en la Uni-
versidad Tecnológica de Pereira y propuestas de Intervención para
mejorarlo. [Tesis Profesional de la Facultad de Ingeniería Industrial]. Univer-
sidad de Tecnológica de Pereira; Colombia, Disponible en:
http://repositorio.utp.edu.co/dspace/bitstream/11059/2251/1/65838G869.pdf

Macedo Rodríguez. (2012). Diagnóstico de Clima Organizacional en el Centro

Universitario de los Valles. [Tesis Profesional de Educación]. México. Uni-

versidad de Guadalajara; Disponible en:

http://www.ride.org.mx/pdf/derechos_humanos_fundamentales/03_dere-

chos_humanos_fu ndamentales.pdf

Martínez, M. (2003) Gestión empresarial: equilibrando objetivos y valores. Ma-
drid;

Méndez, C. (2006) Método de análisis de Clima Organizacional. Bogotá. Univer-
sidad del Rosario.

Mejías A., Arzola, O. (2013) Medición del Clima Organizacional en Instituciones
de Educación Superior.

Palma Carrillo. (2000) Motivación y Clima Organizacional en Personal de Enti-
dades Universitarias. Revista de Investigación en Psicología. Perú; julio.
Disponible en: http://sisbib.unmsm.edu.pe/bvrevistas/investigacion_psicolo-
gia/v03_n1/pdf/a01v3n1.pdf

Pérez Almeida, Arruti Morales. (2008) Relación entre Perfil Motivacional y Per-

cepción de Clima Organizacional en empleados de la UCAB – Caracas.

[Tesis Profesional de la Facultad de Ciencias Económicas y Sociales]. Uni-

versidad Católica Andrés Bello; Disponible en:

http://biblioteca2.ucab.edu.ve/anexos/biblioteca/marc/texto/AAR5061.pdf

Pérez de Maldonado. (2004). Análisis organizacional en instituciones educativas.
Revista encuentro Educacional. [En línea] Disponible en: http://revis-
tas.upel.edu.ve/index.php/educare/article/view/137

Pérez, R. & Sanabria, A. (1997) El Clima organizacional en el Decanato de Inge-
niería Agronómica de la Universidad Centro occidental Lisandro Alvarado.
Revista Investigación y Postgrado. Venezuela;

Reig. E. (2003) Definición de Clima Organizacional. URL:
http://es.calameo.com/read/001170908c0066781cc6c

Robbins, S. Fundamentos del Comportamiento Organizacional. Quinta Edición.
Prentice Hall Hispano Americana. México.

296

PERCEPTION OF THE ORGANIZATIONAL CLIMATE IN TEACHERS AND ADMINISTRATIVES
AT THE PRIMARY LEVEL

Sandoval, M. (2004) Concepto y Dimensiones del Clima Organizacional. [En lí-
nea]. [Extraído el 23 de setiembre de 2013]. Disponible en:
http://www.publicaciones.ujat.mx/publicaciones/hitos/ediciones/27/08_en-
sayo_dimensione s.pdf

Yaikenich, S. (2015) Efectos de la innovación de la organización. Artículos rela-
cionados
repositorio.unap.edu.pe/bitstream/handle/.../Colque_Ito_Anita_Luz-
betty.pdf?

Yves, B. & Jiménez, J. (2003). Evaluación del Clima Organizacional Universi-
tario. Caso: Facultad de Ingeniería de la Universidad de Carabobo. [Tesis
Profesional]. Universidad de Carabobo; Disponible en: httpIndustrial/volI-
n2/art5.pdf

297


Click to View FlipBook Version