Journal on studies and research of academic knowledge
The Journal on Studies and Research of Academic Knowledge is a multidisciplinary peer-reviewed academic journal that aims to disseminate experiences and scientific knowledge developed by researchers in Spanish, covering different areas of science published by the National University of Itapua
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El contexto de interpretación científica
The contexts of discovery, justification, and application used in relation to the scientific process serve to differentiate the phases that science carries out. However, some aspects can be improved, especially when it comes to the interpretation of results within the field of scientific knowledge. This paper presents the concept of the context of scientific interpretation, which is understood as the environment or frame of reference in which speculative, deductive, or argumentative interpretations of scientific studies and results can be made, distinguishing them from the scientific conclusions drawn from the data. It is a qualitative, propositional, and documentary research study. The methodology was developed through the examination, categorization, and comparison of qualified sources in the philosophy of science, epistemology, and hermeneutics. The result is that the context of scientific interpretation integrates different interpretive approaches in order to avoid erroneous reflections and positions regarding scientific data.
Copyright (c) 2026 Daniel Cabrera Giménez https://creativecommons.org/licenses/by/4.0
Evolution of accounting principles in the face of global technological and economic changes
Accounting faces unprecedented challenges due to rapid global technological and economic change. The central problem lies in the need to adapt traditional accounting principles to innovations such as artificial intelligence (AI), blockchain, and Big Data, as well as to economic transformations such as globalization and the digital economy. The general objective of the study was the analysis of the adaptation of accounting principles to these technological and economic changes. The methodology followed a documentary-bibliographic design, based on a systematic review of academic sources, international standards, and technical reports. The initial search yielded 320 sources; after the application of inclusion and exclusion criteria, a final sample of 43 sources was retained for qualitative analysis. From this sample, patterns and trends related to the evolution of accounting principles within emerging contexts were identified. The main results indicate that AI improves the efficiency of accounting processes and reduces errors, yet it raises ethical and regulatory concerns; blockchain favors financial transparency, although it requires a redefinition of accounting principles for decentralized systems; and the lack of standards for intangible assets and environmental, social, and governance (ESG) metrics affects financial comparability. Among the conclusions, the study highlights that, although these innovations improved accounting efficiency, challenges remain with respect to global regulatory harmonization, digital asset valuation, and technological risk management. Training of accountants in new technologies, the development of global regulatory frameworks, and the prioritization of professional ethics are recommended. Future research should address artificial intelligence, blockchain, intangible assets, and the harmonization of accounting standards.
Copyright (c) 2026 Miguel Alegre https://creativecommons.org/licenses/by/4.0
Development of Environmental Culture in Industrial Engineering Students at the National University of Pilar
El objetivo de la investigación se orientó a analizar el desarrollo de la cultura ambiental en los estudiantes del último curso de la Carrera Ingeniería Industrial de la Universidad Nacional de Pilar (Sede Pilar), examinando la interdependencia entre sus conocimientos, actitudes y comportamientos. Desde el plano metodológico, se implementó un enfoque mixto con diseño descriptivo, no experimental y de corte transversal. La fase cuantitativa se sustentó en una población censal (N=20), recolectada mediante un cuestionario de 24 ítems, distribuidos equitativamente en las dimensiones cognitiva, procedimental y afectiva, y validado por juicio de expertos; paralelamente, el componente cualitativo integró entrevistas en profundidad aplicadas a tres informantes clave, seleccionados en virtud de su experiencia y conocimiento profundo del contexto investigado, a fin de mitigar sesgos y enriqueciendo la interpretación de la realidad, empleando posteriormente la triangulación de datos para fortalecer el análisis. Los resultados revelan un nivel de cultura ambiental general "Regular", definido por una arquitectura asimétrica, mientras la dimensión cognitiva alcanzó un nivel "Alto", se detectaron desempeños "Regulares" en las esferas actitudinal y procedimental. Los hallazgos develan brechas importantes, destacando una interpretación errónea de los principios de sostenibilidad en el 80% de la muestra y un margen de indecisión del 33% ante prácticas operativas de gestión de residuos. En última instancia, se concluye que la base teórica identificada no se traduce de manera unívoca en una práctica profesional coherente, evidenciando una responsabilidad ambiental delegada hacia lo institucional. Estos hallazgos plantean la necesidad de integrar la sostenibilidad como un eje transversal indisoluble, garantizando un ejercicio profesional regido por un marco bioético y sistémico.
Copyright (c) 2026 MARIA ELISA RIOS PINEDA https://creativecommons.org/licenses/by/4.0
Linking Highschool Education with College: Case Study of Industrial Engineering - Juan XIII Technical School
The connection between the various educational levels should foster joint and progressive learning strategies to ensure that students acquire the skills and knowledge necessary to face the challenges they face in their university life. The project is advancing a study that will allow us to identify relevant information to facilitate the transition of students graduating from the Technical College to enroll in the Industrial Engineering program at the Faculty of Applied Sciences. The theoretical approaches to be used are summarized as follows: Educational Transition Theory, which will allow for the proper interpretation of the research results and provide them with the appropriate context. The main objective of the research focuses on determining the key factors that influence an effective and smooth transition between secondary education, in this case using the Juan XXIII Technical School, and university education, using the Industrial Engineering program at the Faculty of Applied Sciences, Technological Institute, of the National University of Pilar, in order to promote academic continuity, comprehensive student development, and successful inclusion in the professional and social life of its graduates. The methodological framework will include quantitative analysis using SPSS and ATLAS. Ti, for qualitative data analysis, using tables and graphs to facilitate the reading and understanding of the results. The expected results will allow for an understanding of the engagement processes, the necessary competencies, the regulation of academic processes, the promotion of a culture of quality, and an improvement in inter-institutional relations.
Copyright (c) 2026 Brian Martin Rios Nicoli, Alberto Rios https://creativecommons.org/licenses/by/4.0
Soil cover dynamics in the Belen Settlement, Tacuaras District, Ñeembucú Department, Paraguay.
This study aims to evaluate land cover changes in the Belén settlement, Ñeembucú Department, through a multi-temporal analysis for the period 1995–2022. The analysis identifies change trajectories, land cover transitions, persistence, gains and losses, and the internal structure of the forests. A quantitative approach with a longitudinal trend design is used, employing remote sensing techniques and Geographic Information Systems (GIS) for the analysis of Mapbiomas data. This methodology allows for the quantification of transitions, gains, losses, and persistence of different land cover classes. The results reveal a critical landscape transformation, characterized by a reduction in the dominant cover of floodplain grasslands. This loss is offset by an expansion of dry grasslands and an increase in floodplain woody vegetation, indicating a concurrent process of landscape dehumidification and ecological succession. The existence of direct anthropogenic pressure is evident, manifested in the deforestation of dense woodlands and the expansion of land use for production. It is concluded that the observed dynamics are driven by a combination of altered hydrological regimes and intensified land use, factors that compromise the sustainability of the ecosystem. This highlights the need to implement adaptive management strategies that include the conservation of remaining wetlands and the promotion of sustainable production systems.
Copyright (c) 2026 Claudio Manuel Morinigo Ortiz https://creativecommons.org/licenses/by/4.0
Free-Range Poultry Systems for Sustainable Production in Rural Territories
This review article aimed to analyze the characteristics, benefits, and challenges of free-range poultry production systems, in comparison with intensive models, highlighting their agroecological potential to improve animal welfare, product nutritional quality, and territorial sustainability in rural contexts. The methodology was qualitative and documentary in nature, based on the search, selection, and analysis of specialized literature from academic databases and technical documents. Inclusion criteria with an agroecological and territorial focus were applied, organizing the information into thematic matrices that allowed the identification of trends, gaps, and relevant contributions in three dimensions: animal welfare, nutritional quality, and agroecological sustainability. The results show that free-range systems contribute to the overall welfare of birds by reducing stress and promoting the expression of natural behaviors, which improves physiological and productive indicators. Likewise, eggs obtained under this system present a superior nutritional profile valued by consumers, who show a growing preference for ethical and traceable products. From an ecological perspective, free-range systems align with agroecological principles such as pasture rotation, nutrient recycling, and animal-soil integration, reducing the environmental footprint and strengthening territorial resilience. In conclusion, the study confirms that free-range poultry systems constitute a viable, ethical, and sustainable alternative to intensive production, especially in rural territories with agroecological vocation, although gaps remain in the systematization of local experiences and in the comprehensive evaluation of ecological impacts
Copyright (c) 2026 Ana Laura Silva López, Ximena Judith Galeano Graupera https://creativecommons.org/licenses/by/4.0
Pet Ownership and Emotional Well-Being in Medical Students
Medical education generates high levels of stress, and human-animal interaction could serve as a coping strategy. This observational, descriptive, and cross-sectional study aimed to describe the perception of the influence of pet ownership on the emotional well-being of fifth-semester Medicine students at Universidad Privada del Este (UPE), located in Paraguay in 2023, using a non-probabilistic convenience sample with 150 informants to whom a structured questionnaire was administered. The questionnaire assessed dimensions of stress, loneliness, and empathy using a Likert scale, achieving excellent internal consistency (Cronbach's Alpha = 0.97), with data analyzed via descriptive and inferential statistics using the Chi-square test. Results indicated that 70% reported owning pets, of whom 92.4% perceived a reduction in loneliness, 90.5% a decrease in stress, and 93.3% associated animal care with the development of responsibility; however, no statistically significant differences were found in overall self-perceived stress between owners and non-owners (p > 0.05), suggesting qualitative benefits focused on immediate emotional support. Overall, students positively perceive pet ownership as a valuable support resource, despite limitations such as convenience sampling and the local design.
Copyright (c) 2026 Olinda Maria Gamarra, Ana Luisa Akemi Katuiama Tardeli, Débora Goulart Muniz, Maria Clara Kunkel, Paula Heloisa Rosa Louza, Amanda Dutra da Costa, Uaylla Kapoy Filgueiras Gomes https://creativecommons.org/licenses/by/4.0
Mathematical model of competition in the educational services market
This paper develops a holistic mathematical model to evaluate competition in the educational services market, simultaneously considering internal and external factors that determine institutional competitiveness. Based on a review of contemporary theories of competitiveness, an analytical structure adapted to the educational context is proposed. The model introduces an innovative methodological approach based on fuzzy set theory, which allows for the quantification of traditionally qualitative variables, such as the uniqueness of the degree programs offered, labor market demand for graduates, and relative educational costs. We posit that the competitiveness of an educational institution depends on the internal quality of the service and market environment competitiveness, expressed as a function of three criteria: uniqueness, demand, and price of educational services. The result is a quantitative competitiveness index for institutions that facilitates objective comparisons between institutions and reduces the subjectivity inherent in traditional rankings. This model offers a flexible tool applicable to different national or regional contexts, contributing to the formulation of more transparent educational policies oriented toward strengthening the quality, efficiency, and equity of the higher education system.
Copyright (c) 2026 Igor Ivanov, Rosa Stativko https://creativecommons.org/licenses/by/4.0
The Hybrid Classrooms: Expansion and Retention Strategy in University Programming
This mixed-methods research explored the impact of Hybrid Classroom implementation on student academic performance and retention in Programming I, Programming II, Computer Lab I, and Computer Lab II courses within the University Programming Technician (TUP) program at the National Technological University's Regional Faculty Resistencia (FRRe) during the 2023 academic cycle. The study was driven by institutional necessity to manage increasing enrollment and physical space limitations, alongside historical dropout rates in introductory programming courses. Employing a descriptive case study design with a mixed-methods approach, historical academic records (2020–2023) were analyzed and the perceptions of 3 faculty members and 67 students were assessed through expert-validated Likert-scale surveys (α = 0.81). Quantitative results confirm that the hybrid modality enabled effective management of a dramatic enrollment increase in entry-level courses, while approval rates remained high or improved in 2023, and examination absenteeism reached historical lows. The conclusions strongly support that hybrid classrooms are an effective infrastructure management solution and a catalyst for pedagogical improvements, positively contributing to academic performance and retention in technical programs.
Copyright (c) 2026 Jorge Ruben Wirz, Alfredo Fabián Sequeira https://creativecommons.org/licenses/by/4.0
Sustainable management of organic waste produced by small producers in Desmochados, Ñeembucú, Paraguay
The sustainability of organic solid waste management by small-scale producers was evaluated in the context of the San Antonio Company, Desmochados, Department of Ñeembucú. The study, with a mixed approach and a descriptive, cross-sectional design, focused on agricultural producers, using semi-structured interviews and questionnaires as data collection instruments. The results indicate that the majority of respondents are native to the area, with an average age of 47 years and an equitable gender composition. Regarding land use, livestock farming dominates, with animal manure being the main source of waste generated. Although producers separate waste, the most widespread management practices are direct spreading on the plot, with burning and burial occurring. In contrast, recovery techniques such as composting are applied by a minority, demonstrating a low adoption of sustainable methods. On the other hand, the main difficulties reported for more efficient management include a lack of time and technical knowledge, although soil improvement is recognized as a key benefit. However, the willingness to change and interest in learning and applying new management practices are significant.
Copyright (c) 2026 Luis Montañez Martínez https://creativecommons.org/licenses/by/4.0
Integration of Sustainable Agricultural Practices for Environmental Management on Small Farms
This study examines the environmental impacts of agricultural and livestock practices on small-scale farms, emphasizing the urgent need for sustainable natural resource management in rural areas to balance food production with ecosystem preservation. Using a systematic literature review following the PRISMA guidelines, we critically examined peer-reviewed articles published between 2010 and 2025 from major scientific databases. The analysis explores how different production systems contribute to environmental degradation (e.g., soil depletion, water pollution, biodiversity loss) and identifies key sustainability indicators, as well as practical mitigation strategies tailored to smallholder contexts. Additionally, the research evaluates producers’ levels of environmental awareness and the main barriers they face in adopting eco-friendly practices. Results show that while many farmers recognize the negative ecological consequences of conventional methods, the transition to sustainable agriculture remains limited due to insufficient access to technical information, weak institutional support, and low community engagement. These findings highlight actionable levers for change and underscore the study’s contribution to designing evidence-based, locally adapted policies and interventions that promote long-term harmony between productive agriculture and environmental conservation.
Copyright (c) 2026 Jose Asunción Aguero, Ximena Judith Galeano Graupera https://creativecommons.org/licenses/by/4.0
Perception of the quality of the IPS health service in Saltos del Guairá
Quality in healthcare involves providing services that meet established expectations and requirements, as well as the capacity to satisfy patient needs. The objective of the research was to evaluate users' perceptions of the quality of health services at the Social Security Institute (IPS) of Saltos del Guairá. A mixed-methods approach with a concurrent, non-experimental design was used. The population consisted of 343 insured individuals selected through simple random probabilistic sampling. A survey was administered during the second half of 2025. The main results show that 66% were female and 34% male. Overall satisfaction was low, with 62% disagreeing with the care received. Regarding the quality of medical care, 27% expressed dissatisfaction, while 41% were satisfied. Regarding waiting times, 20% strongly disagreed with their reasonableness. Furthermore, 69% are dissatisfied with the availability of resources, and 81% consider the infrastructure inadequate. These results reflect a negative perception of the IPS's care and resources. Complaints focus on service quality, deficient infrastructure, and a lack of resources, suggesting the need to implement improvements to increase user satisfaction and optimize the institution's operations.
Copyright (c) 2026 Derlis Daniel DUARTE SANCHEZ, Andrea Soledad Galeano, Elizabeth Cristina Godoy Miranda https://creativecommons.org/licenses/by/4.0
Urban Expansion and Environmental Retreat: A Systematic Review of the Anthropogenic Effects of Urbanization in Latin America
This review article systematically analyzes the anthropogenic effects of urbanization in Latin America, with special emphasis on intermediate cities. The central objective is to understand the territorial, environmental, and social implications of accelerated urban expansion and to contribute to the academic debate on sustainability and urban resilience in the region. The methodology was based on a narrative systematic review, following the PRISMA method, carried out between June and August 2025. Academic databases and institutional repositories were consulted, prioritizing studies published between 2000 and 2025, with open access and thematic relevance. The inclusion criteria considered research with a Latin American regional focus and direct relevance to urbanization and its environmental impacts. The results identified four key dimensions: pressure on ecosystems, climate vulnerability and urban resilience, territorial governance from critical approaches, and the strategic role of intermediate cities. It was evidenced that unplanned urbanization compromises the provision of ecosystem services, increases exposure to climate risks, and reproduces logics of territorial fragmentation. Likewise, the need to adapt environmental indicators to the Latin American context and to strengthen resilience through participatory processes and inter-institutional cooperation was highlighted. In conclusion, urbanization in Latin America constitutes a multidimensional phenomenon that demands integrated approaches of analysis and action. Overcoming its impacts requires adaptive regulatory frameworks, institutional strengthening, and citizen participation. Intermediate cities, managed with sustainability and resilience criteria, can become strategic spaces to advance the fulfillment of the Sustainable Development Goals
Copyright (c) 2026 María Lorean Galeano Lobos https://creativecommons.org/licenses/by/4.0
Agro-productive resilience to climate change
Climate change poses an increasing threat to agro-productive sustainability in Latin America, particularly affecting vulnerable rural systems. This article presents a structured literature review on agro-productive resilience to climate change, using an adapted PRISMA methodology. A total of 29 scientific, technical, and academic documents published between 2010 and 2025 were systematized, selected based on thematic, methodological, and territorial inclusion criteria. The results were organized into five thematic blocks: (i) Agroecological practices and productive resilience, (ii) Environmental perception and climate change, (iii) Economic impacts and territorial vulnerability, (iv) Public policies, governance, and adaptive planning, and (v) Agro-productive resilience and the Sustainable Development Goals (SDGs). These findings were articulated with international conceptual frameworks socio-ecological resilience, ecosystem-based adaptation, and multilevel adaptive governance highlighting their contribution to global goals of sustainability, equity, and climate justice. The review reveals strong territorial relevance, significant methodological diversity, and critical gaps in institutional articulation, climate financing, and the recognition of local knowledge. It concludes that agro-productive resilience requires multiscale, participatory, and integrative approaches that acknowledge the complexity of rural territories and promote inclusive and sustainable public policies.
Copyright (c) 2026 Jenny Liliana Mereles Pavon https://creativecommons.org/licenses/by/4.0
Factors in a model of educational quality. Hospitality management. Paraguay
The educational quality factors of the Bachelor's Degree in Hospitality Management at the Polytechnic Faculty of the National University of Asunción, San Lorenzo campus, and their effects on the employability of graduates from the 2018-2022 cohort were analyzed. The objective was to describe perceptions of educational quality management, identifying the degree of satisfaction of students, graduates, teachers, and employers with the training received. The methodological design was mixed, collecting data in 2024 through surveys based on the SERVPERF and Tuning models with Likert scale assessment, together with semi-structured interviews. The sample included students in their final semesters, graduates from 2018-2022, permanent teachers, and employers. The results conclude that there is general satisfaction among educational stakeholders with regard to infrastructure (classrooms and laboratories) and the attention received. Program content, knowledge, and teacher expertise were identified as key quality factors. Employers, for their part, highlighted ICT skills, continuous learning and updating, and teamwork as relevant competencies. These findings highlight the importance of aligning academic training with labor market demands in order to optimize the integration of graduates.
Copyright (c) 2026 Monica Concepcion Balbuena Portillo, Violeta Rolón https://creativecommons.org/licenses/by/4.0
Status of vocational guidance in Encarnacion and its adaptation to the local context.
This proposal is an advance of a research project co-funded by the National Council of Science and Technology of Paraguay (CONACYT) on vocational guidance and training demand. It examines the situation at the secondary level in Encarnación and its adaptation to the local context. This need arises from the high dropout rate of students, the lack of access to higher education, and the low levels of academic achievement. Therefore, the objective of this study is to analyze the current situation and training demand among secondary school students in the city of Encarnación. Consequently, a literature review was conducted on university dropout rates, training demand, and educational quality related to the teacher learning process, using the content analysis method to identify thematic categories. The results of the study show that some university programs experience a drop in enrollment of up to 50% between the first and second years of study. This is consistent with several authors who argue that the lack of adequate career guidance influences early student dropouts at the university level. Furthermore, high school students are hesitant to choose the training program that will allow them to continue their academic studies. Furthermore, they express a need for educational profiles that are currently lacking in the educational offerings, which can lead to employment in occupations that are not aligned with their skills, generating dissatisfaction with their expectations, interests, and needs.
Copyright (c) 2025 Fatima Carolina Segovia Cantero, Cecilia Villansanti, Matias Denis https://creativecommons.org/licenses/by/4.0
Environmental education as a catalyst for ecological awareness in vulnerable communities
In the context of increasing environmental degradation and social vulnerability, environmental education emerges as a key instrument to foster ecological awareness and sustainable practices within marginalized communities. This study was conducted in the city of Pilar, Ñeembucú, with female beneficiaries of the Tekoporã Program, aiming to analyze the impact of environmental education on the level of ecological awareness in vulnerable peri-urban settings. A mixed explanatory-contextual approach was adopted, integrating quantitative and qualitative techniques. The sample consisted of 58 participants selected through simple random sampling. Ecological knowledge, pro-environmental attitudes, and everyday practices were assessed, triangulating data with observational records from households and community spaces. The findings revealed a high level of knowledge regarding sustainable practices, vegetation, and pollution, although gaps were identified in the understanding of climate change. Attitudes reflected strong collective awareness and willingness to adopt new habits, yet low levels of community engagement and responsible consumption. Regarding practices, significant appropriation was observed in rational water use and energy saving, while waste management and participation in ecological activities remained limited. It is concluded that environmental education, when articulated with social programs such as Tekoporã, holds transformative potential for human and environmental development. However, its effectiveness depends on the integration of critical, participatory, and context-sensitive pedagogical approaches, as well as the strengthening of infrastructure, community networks, and female leadership. These findings provide empirical evidence to inform the design of inclusive public policies aimed at sustainability in vulnerable territories.
Environmental Education, Ecological Awareness, Vulnerable Communities, Tekoporã Program
Copyright (c) 2025 María Andresa Aguero, Ximena Judith Galeano Graupera https://creativecommons.org/licenses/by/4.0
Prioritizing Clinical Expertise over Didactics: The Commitment of Supervised Professional Practice (SPP) in University Health Education, 2024.
Supervised Professional Practice (SPP) is the essential link between academic training and the development of practical competencies in the health field. However, a critical gap persists in its effective implementation in the Paraguayan university context. This study aimed to analyze structural deficiencies in the teaching-learning process of SPP in Paraguayan universities and propose pedagogical optimization strategies. A concurrent, parallel, mixed-methods design (triangulation), non-experimental, cross-sectional, and descriptive approach was used. This approach allowed to contrast the quantitative perceptions of (N=329) among students (319), PPS coordinators (5) and technical teachers (5) with the qualitative interpretations on the structural causes of the gaps, achieving a holistic understanding of the phenomenon. The results demonstrate significant limitations in institutional management, infrastructure, and, crucially, in the pedagogical training of instructors. 30.7% of students rated the PPS as "mediocre" or deficient, and 33.0% perceived little institutional interest in improving these processes. The qualitative analysis triangulated these data, revealing that the PPS is compromised by prioritizing the instructor's clinical expertise over their didactic competence. This gap impedes the effective implementation of the Competency-Based Training (CBT) model. It is concluded that the quality of the PPS is directly linked to the implementation of policies that require and certify the pedagogical competence of health professionals who act as supervisors.
Copyright (c) 2025 Emiliano Sotelo Segovia https://creativecommons.org/licenses/by/4.0
Emotional and physical well-being of early childhood educators and their professional performance
Early childhood educators are recognized as key figures in the early childhood education process. However, their daily work can generate high levels of stress and burnout, with a negative impact on the quality of their professional performance. Although there are studies on the health of educators in general, there is little specific information available on the health of female educators. This article presents the results of a mixed, cross-sectional, and descriptive research study focused on the possible influence of physical and emotional well-being on their job performance. Two ad hoc instruments were designed for data collection: a 24-question questionnaire and a 10-question interview script, validated by expert judgment and focused on four dimensions. The questionnaire was answered by 72 educators from the Maule Region, Chile, and six of them participated in interviews. The results of the questionnaire reveal that the participating educators consider their physical and emotional well-being to be good, but the majority stated that their daily work activities impact their physical and emotional well-being. This perception was corroborated by the interviewees, who provided details about their physical ailments and emotional state. They also indicated that physical and emotional discomfort interfere with their motivation and work performance. Consequently, the evidence suggests that, in this group of educators, emotional and physical well-being directly influences their professional performance, motivation, and quality of work life.
Copyright (c) 2025 Javiera Fernanda Aravena González, Melanie Estefanía Carrera Vega , Fernanda Ignacia Rojas Rojas, Audy Salcedo https://creativecommons.org/licenses/by/4.0
Impact of Citizen Attitudes on the Socio-Environmental Management of the Coastal Defense
Riverside cities have historically faced high levels of vulnerability to flooding due to their location on floodplains—a situation increasingly intensified by the effects of climate change. In this context, coastal defenses have become strategic infrastructure for mitigating hydrological risks. However, their effectiveness depends not only on technical factors but also on citizens’ attitudes toward socio-environmental management. This study aimed to analyze the impact of such attitudes on the sustainability of coastal defenses. To achieve this, a systematic literature review was conducted, focusing on studies published between 2019 and 2025 in academic repositories such as Scopus, Web of Science, SciELO, Redalyc, and Google Scholar. Inclusion criteria prioritized peer-reviewed publications addressing citizen participation, community resilience, and socio-environmental governance in flood-risk contexts. The results show that risk perception, institutional trust, community co-responsibility, and social equity are decisive factors for the social appropriation and effectiveness of coastal defenses. Moreover, international experiences confirm that integrating local knowledge, environmental education, and participatory governance strengthens community resilience. It is concluded that the socio-environmental management of coastal defenses requires the articulation of technical solutions with processes of education, institutional transparency, and citizen co-responsibility to ensure long-term sustainability. Future studies should deepen the analysis of local attitudes through empirical methodologies, exploring the relationship between social vulnerability and community resilience in riverside contexts.
Copyright (c) 2026 Ximena Judith Galeano Graupera, Sergio Daniel Riveros https://creativecommons.org/licenses/by/4.0
Perception of the implementation of the Electronic Billing System from the point of view of accounting professionals in Paraguay
The study aims to determine the perception of the implementation of the Electronic Billing System (SFE) from the point of view of accounting professionals in Paraguay. A quantitative, non-experimental, cross-sectional approach with a descriptive scope was used. The population consisted of 2,072 accountants registered in the College of Accountants of Paraguay. Likewise, the sample of 156 participants was found through a 93% confidence level, 7% margin of error, 50% degree of heterogeneity and the response rate was 91% (142). The inclusion criteria consisted of active professionals registered in the College of Accountants of Paraguay, with management of the electronic system in their companies and voluntary participation. On the other hand, the survey was used with 11 questions classified in 5 dimensions and 11 items (Efficiency and Simplification, Modernization and Process, Fiscal and Commercial Impact, Training and Service, System Expansion) for convenience in 2024. The most important results were: the dimensions Efficiency and Simplification, Fiscal and Commercial Impact, and System Expansion present the highest average (x̄=3.8) and the item with the lowest rating was 10 "Have you experienced any improvement in response times or attention from the DNIT since the implementation of the SFE" (x̄=3.4). It is concluded that electronic invoicing in Paraguay provides efficiency and modernization, following successful examples in Latin America. Although it stands out in transparency and administration, challenges persist in infrastructure, training and service, requiring improvements to strengthen its effectiveness and combat tax evasion.
Copyright (c) 2025 María Jazmín Avalos Zarza, Chap Kau Kwan Chung, Carlos Rafael Riquelme Benítez , Miguel Ángel Alegre Brítez https://creativecommons.org/licenses/by/4.0
A research instrument for measuring teacher perceptions of artificial intelligence and other emerging technologies
This questionnaire is part of a research project conducted by the Instituto Superior de Formación Docente Salomé Ureña (ISFODOSU) and is designed to document the perceptions of upper–secondary school teachers regarding the use of Artificial Intelligence (AI) and other emerging technologies in teaching–learning processes. The instrument is organized into three sections: the first collects demographic data; the second records teachers’ perceptions of the extent to which emerging technologies are used in pedagogical practice; and the third identifies participants’ attitudes. The final section was structured around the dimensions defined as barriers, benefits, and ethical risks associated with emerging technologies—such as text-generative AI, gamification, and virtual and augmented reality—within educational contexts. After expert review and revision, the questionnaire comprised 31 closed and semi-closed items. It achieved a content validity index of 0.95, indicating an excellent level of validity, and a Cronbach’s alpha of 0.8982 (high reliability). This instrument can be used to gather data that inform decision-making on educational policies and teacher-training programs aimed at the critical integration of new technologies into teaching and learning.
Copyright (c) 2025 Katherine Báez-Vizcaíno , Edwin Santana-Soriano https://creativecommons.org/licenses/by/4.0
Boron Availability in Soils of the Southeast of the Eastern Region of Paraguay.
Boron (B) is an essential micronutrient for plant growth and development. Few studies have been conducted in Paraguay on this nutrient in soils, so understanding its availability and distribution is important. To evaluate and classify B availability in soils in the departments of Alto Paraná, Caaguazú, Canindeyú, and Itapúa at the district level, a database was created with the results of soil analyses from the FCA-UNA and FUCAI-UCA laboratories. Available B concentrations in soils were classified as high (>0.6 mg kg-1); medium (0.6-0.2 mg kg-1), and low (<0.2 mg kg-1), generating a B availability map at the district level. Considering the average B levels at the district level, of the 87 districts that make up the four departments, 83% (72 districts) had a medium level, 7% (6 districts) had a low level, and 10 districts had no data. Of the 7,890 samples, 7% had a high level of B, 74% had a medium level of B, and 19% had a low level of B. The overall average considering the 7,890 soil samples was 0.30 mg kg-1 of B; therefore, 93% of the soils analyzed had B levels below the critical level (0.60 mg kg-1) for agricultural, fodder, and forestry production activities.
Copyright (c) 2025 Jimmy Rasche, Mirelly Paola Rolón Galeano, Diego Augusto Fatecha Fois, Camila Erna Aurora Ortiz Grabski, Carlos Andrés Leguizamón Rojas, Gustavo Adolfo Rolón Paredes https://creativecommons.org/licenses/by/4.0
Perception of Personal Income Tax in the population of Asunción
The study aims to determine the perception of Personal Income Tax within the population of Asunción. It was based on a quantitative approach with a non-experimental, cross-sectional and descriptive design. The population projection for the year 2024 includes 198,763 residents of Asunción, Paraguay. For this analysis, a sample of 168 participants was calculated, using a confidence level of 93%, a margin of error of 7% and a degree of heterogeneity of 50%. The response rate was 88% (147 responses). The requirements for inclusion were being over 18 years of age, residing in the city of Asunción and voluntary participation. Likewise, a survey was carried out using a questionnaire composed of 15 questions, classified into 3 dimensions and 14 items (Effect [EF:1-4], Compliance [CO: 5-10] and Use of the income generated by the IRP [11 -15]), sent via WhatsApp for convenience in 2024. The most relevant results were: the means of the three dimensions (Effect, Compliance and Use of the income generated by the IRP) were be remarkably equitable (x̄=2.4). Regarding the items, the highest mean was for item 9 “You consider that the IRP collection system is efficient” (x̄=2.6). In conclusion, the importance of innovating in fiscal transparency and optimizing collection through technology is highlighted, identifying challenges in the equity and tax justice of the IRP in Asunción. Promoting progressive systems and a solid tax culture is key to boosting revenue and economic growth.
Copyright (c) 2025 Enzo Iván Acosta Funes, Chap Kau Kwan Chung, Carlos Rafael Riquelme Benítez, Miguel Ángel Alegre Brítez https://creativecommons.org/licenses/by/4.0
Daily mobility in relocation neighborhoods of the Incarnation city. Case of the San Pedro and San Isidro neighborhoods
The research consists of a bibliographical review and study of cases of the mobility of the population of the San Pedro and San Isidro neighborhoods of the Incarnation city, located on the periphery and dependent on the opportunities of the downtown area. Its objective is to study the factors that influence daily mobility and promote development in the urban environment. The explanatory descriptive methodology, with the application of questionnaires and interviews to the population over 18 years of age that is mobilized, with observation, measurement and participant observation. As a result, the study shows that the daily mobility needs of the population increase because they are not resolved in the neighborhoods. Requiring greater vehicular displacements to satisfy them, which implies time and money in addition to dependence on services in other areas of the city.
Copyright (c) 2025 Alba María Fernández Fernández https://creativecommons.org/licenses/by/4.0
Comparative morphoanatomy of Aloe vera (L.) Burm. fF. and its substitutes A. arborescens Mill and A. saponaria (Aiton) Haw. (Asphodelaceae) used for medicinal purposes in Paraguay
In Paraguay the use of medicinal plants is a very common custom. In this context we find Aloe vera, a cultivated species widely used in our country. However, it has been seen that instead of this species, two other species are marketed under the name A. vera: A. arborescens and A. saponaria. Therefore, the objective of this work was to describe the differential morphological and anatomical characters of the leaves of A. vera, A. arborescens and A. saponaria. For the aforementioned determinations, fresh leaves were taken from the three species grown in the Acclimatization Garden of the Faculty of Chemical Sciences of the National University of Asunción. For anatomical analysis, freehand cuts and epidermis lifting were performed. The differential morphological characters referred to the size and color of the leaf, in the anatomy the presence of raphides and shape of the chlorophyll cells were the differential characters. These morphoanatomical data constitute the first reports for these three Aloe species cultivated in Paraguay and will serve to differentiate the medicinal species A. vera from these two substitutes.
Copyright (c) 2025 Mirela Jordão Sánchez, Silvia Beatriz Caballero Soto, Yenny Patricia González Villalba https://creativecommons.org/licenses/by/4.0
Critical thinking, as a tool for the construction of knowledge
This study analyzes the influence of critical thinking on the construction of knowledge through bibliographic research. 88 documents were reviewed, of which 10 were selected for their relevance within the sampling system. The methodology used was qualitative, based on the exploration, evaluation and classification of relevant texts, applying the PRISMA 2020 method as a framework for systematic review. The results show that critical thinking is fundamental in the learning process and can be developed through various techniques, such as text analysis, debates, problem solving, research, self-reflection and argumentation. These strategies encourage informed decision-making and strengthen intellectual autonomy. There is consensus on the importance of critical thinking, although the methodologies for its development vary. While some approaches prioritize systematic structures, others promote an integrative vision. Beyond the academic field, critical thinking is an essential skill in the 21st century, favoring personal and professional growth. Its role in the generation and validation of knowledge responds to the demands of each historical context, consolidating it as a pillar of contemporary education.
Copyright (c) 2025 Mario Moctezuma Baños https://creativecommons.org/licenses/by/4.0
Ethical and methodological challenges in the integration of artificial intelligence in auditing
The study examines the ethical and methodological challenges of integrating artificial intelligence (AI) into financial auditing, a field that significantly transforms control processes in a digitalized world. The research highlights benefits such as automation and predictive analytics, but warns of ethical risks linked to a lack of algorithmic transparency, biases derived from historical data, and ambiguity in the assignment of responsibilities, factors that affect fairness and confidence in the results. It also identifies methodological challenges such as the dependence on reliable data, interpretive errors generated by algorithmic complexity, and vulnerability to cyberattacks, which compromise the reliability of audit procedures. The study, developed with a qualitative approach and a critical review of specialized literature, organized its analysis into six main categories. The findings highlight the need to implement transparency standards, more rigorous data validation processes, and ongoing training programs for auditors. The development of robust regulatory frameworks and the creation of internal ethics committees to ensure the responsible use of AI are also recommended. The study concludes that managing these challenges requires a balance between technological innovation, professional education, and clear regulations, which always maintains a human component in the oversight of automated audits. In Latin America, where adoption is still in its infancy, there is an opportunity to establish robust guidelines before mass implementation, which represents a key area for future research.
Copyright (c) 2025 Miguel Alegre https://creativecommons.org/licenses/by/4.0
Participation of Rural Women in Productive Organizations: Quality, Factors, and Gender
This research was conducted in the Ñeembucú department of Paraguay, aiming to analyze the level of rural women's participation in decision-making processes within peasant organizations supported by governmental agencies. In a context marked by structural, cultural, and economic inequalities, the study examined the gap between active attendance at organizational meetings and effective access to leadership positions, despite normative progress and the institutionalization of gender policies. Using a mixed-methods approach, findings revealed that 68% of women regularly attend meetings, yet only 22% hold leadership roles. Key factors limiting their participation include underrepresentation (91%), traditional gender roles (88%), and limited access to markets (77%), alongside constraints in land ownership (20%), credit (22%), and training opportunities (40%). Among the 1,063 surveyed participants, men accounted for 54.3% and women for 45.7%, although in districts such as Guazú Cuá and Mayor Martínez, female participation exceeded that of men. This disparity is linked to entrenched cultural norms, insufficient leadership training, and weak implementation of gender-sensitive policies. Nevertheless, organizations that foster self-management and capacity-building demonstrate higher levels of female empowerment. The study concludes that strengthening women's participation requires comprehensive strategies that integrate cultural transformation, institutional frameworks with a gender perspective, and economic measures to ensure equitable involvement and enhance the transformative role of rural women.
Copyright (c) 2025 Ximena Judith Galeano Graupera, Silvia Graupera de Galeano, Vesta Alejandra Barrios Goretta https://creativecommons.org/licenses/by/4.0
Perception of emotional intelligence, stress management and conflict management from the perspective of Paraguayan administrative secretaries
Professional practice in the hospital setting has become a crucial topic in academia and requires special attention within the research community, as it fosters a healthier and more efficient work environment, which, in turn, positively impacts patient care and the quality of service provided. The objective of this research was to determine the perception of Emotional Intelligence, Stress Management and Conflict Management from the perspective of the administrative secretaries of a medical center in Asunción - Paraguay, 2024. Methodologically, the study has a quantitative, not experimental, transversal and descriptive approach. The population and sample were made up of 40 administrative secretaries from a medical center in Asunción. A structured questionnaire of 20 items was used, divided into three dimensions (Emotional Intelligence [11], Stress Management [5] and Conflict Management [4]). The results of the average means in the three dimensions were Emotional Intelligence (x̄=3.0), Stress Management (x̄=2.2) and Conflict Management (x̄=2.8). Likewise, the items with the best ratings were P3 I think it is important to adequately manage emotions when I interact with patients and/or family members (x̄=3.6) and P4 I feel prepared to manage my emotions in stressful situations with patients. and/or their companions (x̄=3.5). It is concluded that although a significant part of the staff recognizes the importance of emotional training, there is a general perception that the programs offered are insufficient both in frequency and effectiveness. Finally, it is recommended to include more national health institutions, or those from other sectors, to be able to compare the level of the issue from different perspectives
Copyright (c) 2025 Dahiana María Medina Colman, Chap Kau Kwan Chung https://creativecommons.org/licenses/by/4.0