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Digital, Este estudio presenta como objetivo: identificar el impacto del déficit de la discriminación visual en las actividades escolares y el juego en niños de 5 – 7 años a través de una revisión de mapeo. Metodología: Esta investigación es una revisión documental de mapeo, realizando una búsqueda sistemática de la información exhaustiva de estudios potencialmente relevantes, de los últimos 8 años en los idiomas inglés y español. Resultados: Se realizó el análisis de resultados por cada objetivo donde se incluyeron las categorías principales como son la “Percepción visual”, “sistema visoespacial” e “integración visomotriz” donde inicialmente se realiza una matriz que permite organizar los artículos de acuerdo a los criterios de inclusión y exclusión, y así mismo realizar una correlación de los estudios que se seleccionaron, de igual manera se incluye un análisis de acuerdo a la fuente de información, los países de producción de documentos, el idioma, los tipos de documentos y el factor de impacto. Conclusiones: Se puede indicar que impacto con relación al déficit de la percepción visual se ve reflejado en la habilidad escrita (reconocimiento, la alineación, la legibilidad y el tamaño de las letras) y en la lectura (velocidad y comprensión de lectura). En relación con el sistema visoespacial las dificultades se relacionan más en la habilidad matemática teniendo desafíos en la percepción espacial, visualización espacial y rotación mental, a nivel de escritura las fallas más frecuentes están en la ortografía, por último, relacionando la no integración visomotriz trae consigo problemas como la disgrafía y la mala caligrafía., Objective: to identify the impact of visual discrimination deficit on school activities and play in children between ages 5 to 7, through a mapping review. Methods: this research is a mapping documentary review, carrying out an exhaustive, systematic research of potentially relevant studies from the last 8 years in both English and Spanish languages. Results: the analysis of results was performed for each objective, where the main categories -such as "Visual perception", "visuospatial system" and "visuo-motor integration"- were indexed using a matrix according to inclusion and exclusion criteria, then selected studies were analyzed to find correlation. Likewise, an analysis is included taking into account the source of information, countries of document production, language, types of documents and impact factor. Conclusions: visual perception deficit is likely to affect written ability (recognition, alignment, legibility, font size) and reading skills (speed and comprehension reading). For the visuospatial system, the effects are more related to the mathematical ability: kids face challenges regarding spatial perception, spatial visualization and mental rotation. In referring to writing, the most frequent failures are at spelling. Finally, concerning non-visuo-motor integration, it brings problems such as dysgraphia and messy handwriting. Objective: to identify the impact of visual discrimination deficit on school activities and play in children between ages 5 to 7, through a mapping review. Methods: this research is a mapping documentary review, carrying out an exhaustive, systematic research of potentially relevant studies from the last 8 years in both English and Spanish languages. Results: the analysis of results was performed for each objective, where the main categories -such as "Visual perception", "visuospatial system" and "visuo-motor integration"- were indexed using a matrix according to inclusion and exclusion criteria, then selected studies were analyzed to find correlation. Likewise, an analysis is included taking into account the source of information, countries of document production, language, types of documents and impact factor. Conclusions: visual perception deficit is likely to affect written ability (recognition, alignment, legibility, font size) and reading skills (speed and comprehension reading). For the visuospatial system, the effects are more related to the mathematical ability: kids face challenges regarding spatial perception, spatial visualization and mental rotation. In referring to writing, the most frequent failures are at spelling. Finally, concerning non-visuo-motor integration, it brings problems such as dysgraphia and messy handwriting. Objective: to identify the impact of visual discrimination deficit on school activities and play in children between ages 5 to 7, through a mapping review. Methods: this research is a mapping documentary review, carrying out an exhaustive, systematic research of potentially relevant studies from the last 8 years in both English and Spanish languages. Results: the analysis of results was performed for each objective, where the main categories -such as "Visual perception", "visuospatial system" and "visuo-motor integration"- were indexed using a matrix according to inclusion and exclusion criteria, then selected studies were analyzed to find correlation. Likewise, an analysis is included taking into account the source of information, countries of document production, language, types of documents and impact factor. Conclusions: visual perception deficit is likely to affect written ability (recognition, alignment, legibility, font size) and reading skills (speed and comprehension reading). For the visuospatial system, the effects are more related to the mathematical ability: kids face challenges regarding spatial perception, spatial visualization and mental rotation. In referring to writing, the most frequent failures are at spelling. Finally, concerning non-visuo-motor integration, it brings problems such as dysgraphia and messy handwriting. Objective: to identify the impact of visual discrimination deficit on school activities and play in children between ages 5 to 7, through a mapping review. Methods: this research is a mapping documentary review, carrying out an exhaustive, systematic research of potentially relevant studies from the last 8 years in both English and Spanish languages. Results: the analysis of results was performed for each objective, where the main categories -such as "Visual perception", "visuospatial system" and "visuo-motor integration"- were indexed using a matrix according to inclusion and exclusion criteria, then selected studies were analyzed to find correlation. Likewise, an analysis is included taking into account the source of information, countries of document production, language, types of documents and impact factor. Conclusions: visual perception deficit is likely to affect written ability (recognition, alignment, legibility, font size) and reading skills (speed and comprehension reading). For the visuospatial system, the effects are more related to the mathematical ability: kids face challenges regarding spatial perception, spatial visualization and mental rotation. In referring to writing, the most frequent failures are at spelling. Finally, concerning non-visuo-motor integration, it brings problems such as dysgraphia and messy handwriting. Objective: to identify the impact of visual discrimination deficit on school activities and play in children between ages 5 to 7, through a mapping review. Methods: this research is a mapping documentary review, carrying out an exhaustive, systematic research of potentially relevant studies from the last 8 years in both English and Spanish languages. Results: the analysis of results was performed for each objective, where the main categories -such as "Visual perception", "visuospatial system" and "visuo-motor integration"- were indexed using a matrix according to inclusion and exclusion criteria, then selected studies were analyzed to find correlation. Likewise, an analysis is included taking into account the source of information, countries of document production, language, types of documents and impact factor. Conclusions: visual perception deficit is likely to affect written ability (recognition, alignment, legibility, font size) and reading skills (speed and comprehension reading). For the visuospatial system, the effects are more related to the mathematical ability: kids face challenges regarding spatial perception, spatial visualization and mental rotation. In referring to writing, the most frequent failures are at spelling. Finally, concerning non-visuo-motor integration, it brings problems such as dysgraphia and messy handwriting., Pregrado, Terapeuta Ocupacional, Introducción 26 Planteamiento del Problema 29 Pregunta de Investigación 35 Justificación 36 Objetivos 40 Objetivo General 40 Objetivos Específicos 40 Marco Conceptual y Teórico 41 Marco Conceptual 41 Marco Teórico 44 Marco de Referencia de Integración Sensorial 44 Modelo de la Ocupación Humana. 45 Modelo Australiano del Desempeño Ocupacional 46 Modelo Cognitivo Perceptual 47 Metodología 48 Tipo de Estudio 48 Fuente de Recolección 48 Fases de la Investigación 48 Criterios de Inclusión y Exclusión 49 Cronograma de Trabajo 50 Consideraciones Éticas 52 Análisis de Resultados 53 Percepción Visual y Procesos de Lectura 88 Percepción Visual y Procesos de Escritura 88 Percepción Visual y Juego 89 Habilidades Visoespaciales y la Escritura 89 Habilidades Visoespaciales y las Matemáticas 90 Integración Visomotora y Procesos de Escritura 91 Integración Visomotora y Rendimiento/ Legibilidad en la Escritura 91 Integración Visomotora y Disgrafía/ Caligrafía 91 Integración Visomotora y Copia 92 Conclusiones 94 Referencias 97

La subfacturación; como clase de contrabando técnico, es un delito que en la actualidad ha generado gran importancia en el ámbito mundial, por la forma de evolución, y porque ya dejó de ser un problema local, y se ha vuelto un delito con nexos que trasciende fronteras, formando cadenas delictivas, buscando el lavado de activos, narcotráfico, evasión de impuestos entre otros. Es así como se analiza el contrabando como delito internacional, examinando la problemática de la subfacturación, a la luz de la teoría de las relaciones internacionales como lo es el Neo institucionalismo, que consiste en identificar el papel que juega las instituciones para poder combatir la problemática, así como el costo conexo que genera el delito para la sociedad y la forma como la misma actúa y sus consecuencias económicas, comerciales, sociales, demográficas y culturales que genera. Desde el punto de vista colombiano, para los años 2013 – 2014 de acuerdo al desarrollo del presente trabajo basado en estudios realizados, se evidenció cómo las arcas del Estado han dejado de percibir el recaudo correcto por carácter de impuestos, a raíz de la evasión de los mismos por parte de los contrabandistas, bajo la modalidad de subfacturación, así como también se evidencia que el actuar de las organizaciones que buscan contrarrestar este delito, debe encaminarse hacia el desarrollo de mejores estrategias, que sean eficientes y eficaces para intercambio de información, de forma tal que se ajusten al modo de operación que hoy en día utilizan los contrabandistas para evadirla. The sub-invoicing; As a class of technical smuggling, is a crime that at the present time has generated great importance in the world, by the way of evolution, and because it has ceased to be a local problem, and has become a crime with connections that transcend borders, Forming criminal chains, seeking money laundering, drug trafficking, tax evasion, among others. This is how the contraband is analyzed as an international crime, examining the problem of under-invoicing, in the light of the theory of international relations, such as Neo institucionalismo, which consists of identifying the role of institutions in order to combat the problem , As well as the related cost of the offense to society and the way in which it acts and its economic, commercial, social, demographic and cultural consequences. From the Colombian point of view, for the years 2013 - 2014 according to the development of the present study based on studies carried out, it was evident how the State coffers have stopped receiving the correct tax collection due to the evasion of The same by the smugglers, under the modality of under-invoicing, as well as it is evident that the actions of the organizations that seek to counter this crime, should be directed towards the development of better strategies, efficient and effective for the exchange of information, So that they conform to the mode of operation that today smugglers use to evade it.