Números de la revista
1. ISSUE: 106
Volumen: 25, Número: 02 - April/June 2026 - ISSUE: 1062. Artículos
Research article
Technological Maturity Analysis in Logistics Processes of Tucuman SME
Rodriguez Rey, Julio
González, Matías
Parajón, Hernán Augusto
Resumen:
Abstract: Adoption of the Logistics 4.0 paradigm has become a key determinant of global competitiveness. However, in emerging regional economies, the gap between available technology and its effective implementation remains a critical challenge. This paper aims to diagnose the level of technological maturity in the logistics processes of a group of Small and Medium Enterprises (SMEs) in Northwest Argentina (NOA), analyzing the structural barriers that limit their digital transformation. A descriptive, quantitative study was conducted on a multisectoral sample of regional companies. For data collection and analysis, a technological maturity assessment matrix was designed based on proven models in the discipline. Logistics process management is categorized into four incremental evolutionary stages: (1) Manual/Analog, (2) Basic Digitalization, (3) Isolated Systems, and (4) Integrated Automation. The analysis reveals a marked asymmetry in modernization. 74.1% of companies are concentrated in the lower levels. Only a small sector reaches level 4 of systemic integration. Sectorally, the export-oriented agribusiness shows higher rates of digital traceability, while the commerce and construction sectors exhibit significant lag in their processes. The findings confirm that the main barrier is not only financial but strategic: there is a prevailing investment culture biased toward physical machinery at the expense of data intelligence.
Review article
Los dividendos y las criptomonedas
Dividends and cryptocurrencies
Carreño, Silvina
Resumen: El artículo analiza el impacto de las criptomonedas en el sistema económico y tributario argentino, con foco en su regulación, tratamiento fiscal y viabilidad como medio de pago de dividendos. Explica conceptos clave del ecosistema cripto como criptoactivos, stablecoins, blockchain y billeteras virtuales. Señala que en Argentina las criptomonedas están alcanzadas por el Impuesto a las Ganancias y Bienes Personales, pero que el tratamiento en Ingresos Brutos varía según la provincia, generando incertidumbre por el criterio de territorialidad y habitualidad. En relación con los dividendos en criptomonedas, se señala que pueden ofrecer ventajas como liquidez e innovación, pero que su implementación enfrenta desafíos por la volatilidad y las exigencias regulatorias. En un contexto de restricciones cambiarias e impuestos elevados, muchas empresas han recurrido a criptoactivos para sortear trabas burocráticas o evitar pérdidas, aunque eso implica riesgos legales. Finalmente, se demuestra la necesidad de incluir la educación financiera en la agenda educativa. Se destaca que Argentina aún se encuentra rezagada frente a países como Brasil en la construcción de una política clara sobre criptoactivos.
Abstract: The article analyzes the impact of cryptocurrencies on Argentina’s economic and tax systems, focusing on their regulation, fiscal treatment, and viability as a means of paying dividends. It explains key concepts of the crypto ecosystem such as cryptoassets, stablecoins, blockchain, and digital wallets. It points out that in Argentina, cryptocurrencies are subject to Income Tax and Personal Assets Tax, but their treatment under Gross Income Tax varies by province, creating uncertainty due to differences in criteria related to territoriality and habitual activity. Regarding dividends paid in cryptocurrencies, the article notes that they can offer advantages such as liquidity and innovation, but their implementation faces challenges due to volatility and regulatory demands. In a context of currency controls and high taxation, many companies have turned to cryptoassets to bypass bureaucratic hurdles or avoid financial losses—though this entails legal risks. Finally, the need to include financial education in the educational agenda. The article emphasizes that Argentina still lags behind countries like Brazil in establishing a clear policy on cryptoassets.
Technical note
From the Panopticon to the Datapoint: Operational power and governance by design
Torres Ponce, Mariano Enrique
Resumen:
Abstract: This article introduces a conceptual category intended to capture the logic of contemporary technological authority without relying on inherited metaphors or remaining at the level of declarative critique. The notion of operational power designates a form of authority that emerges when technical environments preconfigure the space of possible action, incorporate behavioral feedback, and ground their legitimacy in the continuity of their functioning. Under these conditions, governance no longer operates primarily through articulated norms but through systems whose effects are realized directly in the organization of conduct. From this starting point, the article argues that a constitutional response limited to the language of principles is no longer sufficient. Effective constraints require translating normative commitments into properties of design and operation that can be examined, contested, and verified. The analysis therefore develops a set of material guarantees aimed at restoring a human interval and meaningful control, articulated through practical intelligibility, traceability that allows causal reconstruction, reversibility with bounded costs, and a proportionality that adapts dynamically to risk and impact. The article further outlines an independent verification method conceived as part of the system lifecycle rather than as a posterior formality. This method relies on counterfactual auditing guided by design parameters, stress and failure testing under realistic conditions, and the preservation of auditable archives that enable third party review. To make these guarantees operational, the framework proposes falsifiable metrics that allow abstract concerns to be translated into observable thresholds, including default adherence, reversibility gradients, effective opacity, and behavioral entropy reduction. The argument is completed by an institutional standard applicable to both public and private contexts, addressing procurement practices, separation of functions, formal recognition of the normative force of default settings, and forms of interoperability and portability that preserve contextual integrity. Taken together, these elements offer a way to limit governance by optimization without arresting innovation, while reopening a space for judgment in environments where personalization and default configurations increasingly govern in fact.
Research article
Yukichi Fukuzawa y la subjetividad moderna en Japón: una lectura filosófica intercultural
Yukichi Fukuzawa and modern subjectivity in Japan: an intercultural philosophical reading
López García, Diego
López Luque, Diego
Resumen: El presente artículo ofrece una articulación filosófica del pensamiento de Yukichi Fukuzawa (1835–1901), figura clave en la transición intelectual del Japón del período Meiji. A través del análisis de sus principales obras, como Gakumon no Susume y Bunmeiron no Gairyaku, se explora la articulación de conceptos como la autonomía individual, la civilización y la educación como motores de transformación. El trabajo se sitúa en el cruce entre filosofía moderna occidental y pensamiento japonés, mostrando cómo Fukuzawa adapta nociones ilustradas a un contexto japonés en proceso de occidentalización. Se sostiene que Fukuzawa no solo es un agente de modernización, sino también un pensador original que reformula los fundamentos epistemológicos y éticos de la subjetividad moderna en Japón.
Abstract: This article presents a philosophical reading of the thought of Yukichi Fukuzawa (1835–1901), a key figure in the intellectual transition of Meiji-era Japan. Through an analysis of his major works, such as Gakumon no Susume and Bunmeiron no Gairyaku, the study explores concepts like individual autonomy, civilization, and education as engines of transformation. Positioned at the crossroads between Western modern philosophy and Japanese thought, the article highlights how Fukuzawa adapted Enlightenment ideas to a Japanese context undergoing Westernization. It argues that Fukuzawa was not merely a modernizer, but an original thinker who reformulated the epistemological and ethical foundations of modern Japanese subjectivity.
Research article
Actitudes de docentes en formación en la Facultad de Ciencias de la Educación de Zamora respecto a género y disidencias
Attitudes of trainee teachers in the Faculty of Education Science in Zamora towards gender and gender nonconformity
Mendo Almaraz, José Javier
de León Perera, Cristo José
Resumen: El presente estudio fue realizado con estudiantes de los Grados en Maestro en Educación Infantil y en Maestro en Educación Primaria de la Universidad de Salamanca en la Facultad de Ciencias de la Educación (Campus Universitario de Zamora). Trata de obtener una visión general de sus actitudes hacia mujeres y feminismo, así como hacia la comunidad LGTBIQ+ en general y las personas trans en particular. Se comienza una justificación del tema y una visión del estado de la cuestión, se ilustra el proceso de creación del instrumento realizado, justificando los ítems. Tras esto, se realiza el análisis de los datos obtenidos para cada pregunta, incluyendo gráficos que lo ilustran. El estudio se realiza mediante una encuesta de ítems tipo Likert y preguntas de respuesta abierta breve. Para el análisis, se enfrentan las respuestas de mujeres y hombres, pues, como se comprueba, se espera que haya diferencias en las tendencias de ambas. Se concluye que, como indica la hipótesis, las actitudes medidas son deficientes, especialmente en hombres, y que se debe reforzar la formación inicial durante los Grados respecto a género y disidencias.
Abstract: This study was conducted with students enrolled in the Early Childhood and Primary Education degrees at the University of Salamanca, Faculty of Education Sciences (Zamora). It aims to obtain an overall view of their attitudes towards women and feminism, as well as towards the LGTBIQ+ community in general and trans people in particular. The paper begins with a justification of the topic and a review of the state of the matter, followed by a description of the process of designing the research instrument, with justification of the items. Next, the data obtained for each question are analysed, including illustrative graphs. The study was carried out using a survey with Likert-type items and brief open-ended questions. For the analysis, responses from women and men are compared, as differences in trends between both groups are expected. It is concluded that, as hypothesised, the attitudes measured are insufficient, especially among men, and that initial teacher training in gender and gender diversity should be strengthened.