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The article deals with the study of the process of tax policy formation in the context of European integration. The relationship and influence of European integration processes on the formation of tax policy is determine...

The integration of ICT in education entails several challenges: the first, to diagnose, at a global level, how this process is being carried out in different educational fields. Likewise, another challenge is to analyze ...

This edition covers the embryology since the preparation of fertilizing cells in spermatogenesis and the menstrual cycle; fertilization and implantation; including the first weeks of development, placenta development, ba...

Universidad Tecnológica de Pereira recognizes the pivotal role of integrating new technologies into its academic procedures, thereby determining its relevance in the societal dynamics that directly influence educational...

The city is perhaps the most complex of all human constructs. In the 21st century when cities are bigger than ever, and the majority of the world’s population now live in urban areas, the need for research into this co...

The experience of highly developed countries proves that agricultural producers are one of the stabilizing factors of the socio-economic relations of states as a whole. In the context of effective management of agricultu...

Optical image sensors are 2D arrays of pixels that integrate semiconductor photodiodes and field effect transistors for efficient photon conversion and processing of generated electrons. With technological advancements a...

Silicon photonics has gained great success mainly due to the promise of realizing compact devices in high volume through the low-cost foundry model. It is burgeoning from laboratory research into commercial production en...

The digitalization of accounting processes offers significant benefits, including increased efficiency and reduced errors in accounting data. However, the successful implementation of new and modernization of existing co...

In recent years, a growing number of studies have presented - in one way or another - various psychotherapeutic projections of a set of spiritual practices of early Christian monasticism. In an attempt to establish a dia...

Las neurociencias contemporáneas se producen por la confluencia de múltiples disciplinas y líneas de investigación, de modo que estudiarlas ofrece una oportunidad para observar cómo ocurre la integración de conocim...

The phases of preparation, analysis, integration, initial interpretation of data and intelligence are relatively widely described in the literature. Only the field of assessing the certainty of sources and the reliabilit...