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- Trabajo de Suficiencia Profesional Título Profesional Acceso AbiertoForma y contenido de estados financieros y contabilidad a nivel de precios(Universidad Nacional de la Amazonía Peruana, 2020) Gutierrez Tello, Nardita LourdesLos estados financieros representan una herramienta fundamental para mostrar la situación económica y financiera de una organización en un periodo determinado. A través de estos informes, las empresas comunican información relevante a diversos usuarios, como directivos, inversionistas y entidades financieras, quienes utilizan estos datos para evaluar el desempeño y tomar decisiones económicas. El presente trabajo analiza la forma y el contenido de los estados financieros, describiendo su estructura, los principales componentes que los integran y los criterios utilizados para su elaboración. Asimismo, se examina la contabilidad a nivel de precios, destacando cómo las variaciones en el poder adquisitivo de la moneda pueden afectar la interpretación de la información contable. Finalmente, se resalta la importancia de aplicar correctamente las normas contables para garantizar información financiera confiable, transparente y útil para la toma de decisiones dentro de las organizaciones.
- Tesis Título Profesional Acceso AbiertoPolítica remunerativa y finanzas familiares en docentes de la institución educativa mariscal Oscar R. Benavides año 2024(Universidad Nacional de la Amazonía Peruana, 2025) Garrath Holanda, Flavio Fernando; Balbuena Hernández, José RicardoLow pay and financial difficulties of teachers in basic education institutions affect their economic well-being, professional commitment and educational quality, perpetuating a negative cycle in the educational system, the objective of this research is to identify how remuneration policy and family finances are perceived in teachers of the Mariscal Oscar R. Benavides educational institution in 2024, considering a quantitative approach, of an observational type with a descriptive non-experimental design, which included 109 teachers from the educational institution as a sample, the results reveal that teachers positively value the professional motivation generated by their salary, recognizing in this dimension the most satisfactory aspect within the institutional remuneration policy, however, there is a clear negative perception regarding other key salary factors, such as the insufficiency and infrequency of salary increases compared to the cost of living, salary justice and the limited existence of additional employment benefits, regarding family finances, teachers express a regularly favorable perception regarding the ability of the salary to cover basic needs and immediate financial obligations, indicating a certain daily economic stability, however, they pointed out serious Difficulties related to effective savings capacity, medium and long-term financial stability, and high levels of family debt, although some specific aspects are identified that moderately favor the economic and job satisfaction of teachers, negative perceptions related to economic sustainability predominate.
- Tesis Título Profesional Acceso AbiertoEducación financiera y gestión del endeudamiento personal en los docentes del colegio Nuestra Señora de Loreto 2025(Universidad Nacional de la Amazonía Peruana, 2026) Mendieta Ruiz, Katiusca Miluska; Pizarro Garcia, Rey Carlos; Reátegui Paredes, Víctor RaúlThe study aimed to determine the relationship between financial literacy and personal debt management among teachers at Nuestra Señora de Loreto Elementary School in the city of Nauta, 2025. This was a basic study, with a descriptive correlational approach and a non-experimental design. The sample included 85 teachers. The results showed that 31% of teachers rated their financial literacy as average. These teachers indicated that, although they occasionally performed detailed calculations of their income and expenses to maintain financial balance, they rarely analyzed financial aspects before making important economic decisions. Regarding personal debt management, 31% of respondents also rated it as average. They stated that their debt duration was average and that the gap between their income and the debts used to cover basic needs was considered low. Finally, there is a very strong positive relationship between financial education and personal debt management, confirmed by a Pearson coefficient of 0.898 and a significance level of 0.000.
- Tesis Título Profesional Acceso AbiertoInfluencia del pensamiento crítico en la comprensión lectora de los alumnos del sexto grado de la IEPS 601014 República del Perú, Ramón Castilla 2024(Universidad Nacional de la Amazonía Peruana, 2025) Jauregui Amias vda. de Ramirez, Loile; Bardales Marichin, Christian AlexanderThe purpose of this research was to determine the influence of critical thinking on the reading comprehension of students in the sixth grade of primary school at I.E.P.S. N° 601014 República del Perú, Province Ramón Castilla 2024. Opting for a study of basic type, quantitative approach, correlational level and non-experimental cross-sectional design, the sample consisted of 50 students in the sixth grade of primary school for the survey conducted with a questionnaire for data collection. The findings show that 64% have a "high" level of critical thinking, while 59% reach a "high" level in reading comprehension. Therefore, it is determined that there is a significance of p=0.022 between the variables.
- Tesis Título Profesional Acceso AbiertoDeterminación de la composición de ácidos grasos y contenido de minerales en el aceite de las almendras de los frutos de Attalea butyracea (Mutis ex L.F) Wess. Boer. en Iquitos – 2025(Universidad Nacional de la Amazonía Peruana, 2026) Reymundo Casternoque, Jhin Angel; Ibarra Ferry, Linda Cielo; Vásquez Pinedo, Jorge Armando; Suárez Rumiche, Jorge AntonioThis study presents the fatty acid and mineral content in the lipid fraction of the kernels from Attalea butyracea (Mutis ex L.F) Wess. Boer fruits. The reference population consisted of all fruits contained in palm trees of this species located along the Arabela River in the Buena Vista village, Napo Province. A simple random sample weighing 1000 g of kernels from the fruits was selected. Using gas chromatography-mass spectrometry, the average values of the lipid fraction were determined as follows: caprylic acid 15.47%, capric acid 7.92%, lauric acid 46.55%, myristic acid 13.91%, palmitic acid 7.12%, stearic acid 0.35%, and unsaturated fatty acids: oleic acid 6.38% (monounsaturated) and linoleic acid 2.31% (polyunsaturated). Using spectrophotometry, the mineral content was determined, yielding the following heavy metals: potassium 1.6602 mg/kg, phosphorus 27.9310 mg/kg, calcium 3.1809 mg/kg, copper 0.1106 mg/kg, iron 0.6780 mg/kg, magnesium 2.1977 mg/kg, manganese 0.0256 mg/kg, and selenium 0.0490 mg/kg.