Journal of Global Management Sciences <p><em>Journal of Global Management Sciences</em> is a peer-reviewed, international and interdisciplinary research journal that focuses on all aspects of management sciences. <em>Journal of Global Management Sciences</em> publishes issues twice a year since 2018. </p> <p>All articles published are Open Access for readers and an article processing charge (APC) applies to papers accepted after peer review. </p> CINCADER Publishing en-US Journal of Global Management Sciences 2663-0753 Social climate and professional competences in the Public Superior Pedagogical Institute of Huaraz [Clima social y competencias profesionales en el Instituto Superior Pedagógico Público de Huaraz] <p>The objective is to demonstrate the relationship between the social climate and the development of professional skills in initial education students of the Higher Public Pedagogical Institute of Huaraz during 2018. The work is non-experimental, descriptive correlational. The study population was 206 students. The sample was 126. The results show that the Social Climate affects the development of Competences.</p> Diómedes Sánchez Moreno José Yovera Saldarriaga Jesús More López Ronald Rodríguez Espinoza Dante Cruz Nieto Héctor Castro Bartolomé Copyright (c) 2021 2021-01-20 2021-01-20 4 1 1 6 Study on the tax culture and compliance with the obligations of the Arenales food market in the city of Ica [Estudio sobre la cultura tributaria y el cumplimiento de obligaciones mercado de abasto arenales de la ciudad de Ica] <p>This article deals with the study of the tax culture of the Arenales food market merchants in the city of Ica and how it affects compliance with obligations. The study seeks to strengthen the tax culture; which is understood as the set of values, beliefs and attitudes shared by a social group in relation to taxation, important factors that lead to constant compliance with tax obligations, in addition, it seeks that people assimilate knowledge about the subject matter and understand the importance of your tax responsibilities. It is concluded that the tax culture has a significant impact on the tax obligations of the Arenales food market merchants. In addition, a low level of tax culture is perceived that adversely affects compliance with tax obligations, these aspects occur because there is a deficient knowledge of tax management; where 53.0% state the lack of training. There are also serious deficiencies in relation to tax habits; where 58.9% express that they do not make their timely tax payments. And also a deficient tax awareness, where 50.3% do not issue payment vouchers, aspects that limit compliance with their tax obligations.</p> Alejandro Alfredo Quispe Mayuri Edward Wilfredo Gutierrez Anchante Leonidas Alejandro Maldonado Bendezú Copyright (c) 2021 2021-02-24 2021-02-24 4 1 7 16 Perception of Internal Communication in the District Municipality of Yauca, Province of Caraveli, Arequipa, 2020 [Percepción de la Comunicación Interna en la Municipalidad Distrital de Yauca, Provincia de Caraveli, Arequipa, 2020] <p>The objective of the research was to know some factors that are directly related to the internal communication District Municipality of Yauca, Caraveli province, Arequipa. Among the main results, the predisposition to dialogue is a fundamental factor of internal dialogue, finding that 53.3% agree and totally agree, 20.0% neither agree nor disagree, another 20.0% disagree, and a 6.7% disagree with the existence of the dialogue. Interpersonal communication constitutes a dimension through which our condition as people is reaffirmed, it was found that 80% agree and totally agree, 13.3% neither agree nor disagree, and 6.7% disagree with this interpersonal communication. The development of empathy is the ability to understand a person's feelings and emotions, 40% agree and totally agree, 26.7% expressed that they neither agree nor disagree, 33.3% answered that they disagree and totally agree disagreement with the development of empathy. Reaching the conclusion that internal communication is an important strategic factor in the social sphere and in organizations, because its application and the management of institutional information can adequately transmit to employees and make them aware of the objectives, strategic values, institutional policies, the business philosophy, aspects that are the essence of the organization.</p> Alejandro Alfredo Quispe Mayuri Oscar Eduardo Díaz Portillo Copyright (c) 2021 Journal of Global Management Sciences 2021-06-14 2021-06-14 4 1 17 27 10.32829/gmsj.v4i1.127