Revista Científica Arbitrada de Investigación en Comunicación, Marketing y Empresa
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Evaluación del instrumento para el diseño de capacitaciones financieras-contables-tributarias para emprendedores Zona 5. Caso CCGE-UG, Fase I
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0377
The main objective was to evaluate an instrument for designing financial-accounting-tax training for entrepreneurs in Zone 5, based on the case of the CCGE-UG. The methodology used was based on a non-experimental design with descriptive, explanatory, and documentary research. The results determined that the instrument applied to the 93 ventures in Zone 5 showed that their activities are mainly dedicated to food sales and commerce, where there is very little application of accounting and financial mechanisms and minimal tax reporting. In conclusion, the instrument applied produced significant responses in the 93 ventures, from their conditions to the determination of weaknesses that limit their sustainability; therefore, the instrument may indicate the need for effective training on important topics such as accounting, finance, and tax systems.
Keywords: accounting, finance, taxes, training.DOI: https://doi.org/10.46296/rc.v8i16.0377
RESUMEN
El objetivo principal evaluar un instrumento para el diseño de capacitaciones financieras-contables-tributarias para emprendedores de la Zona 5, basados en el caso del CCGE-UG. La metodología utilizada se basó en un diseño no experimental con investigaciones descriptivas, explicativas y documental. Los resultados determinaron que el instrumento aplicado a los 93 emprendimientos de la zona 5 arrojó que sus actividades están dedicadas mayormente a la venta de comida y al comercio, donde hay muy poca aplicación de los mecanismos contables y financieros y una mínima declaración del impuesto. Como conclusión, el instrumento aplicado produjo respuestas significativas en los 93 emprendimientos, desde sus condiciones hasta la determinación de las debilidades que limiten su sostenibilidad; por lo que el instrumento puede indicar la necesidad de una capacitación efectiva sobre temas importantes como la contabilidad, las finanzas y los sistemas tributarios.
Palabras claves: contabilidad, finanzas, impuestos, capacitación.
ABSTRACT
The main objective was to evaluate an instrument for designing financial-accounting-tax training for entrepreneurs in Zone 5, based on the case of the CCGE-UG. The methodology used was based on a non-experimental design with descriptive, explanatory, and documentary research. The results determined that the instrument applied to the 93 ventures in Zone 5 showed that their activities are mainly dedicated to food sales and commerce, where there is very little application of accounting and financial mechanisms and minimal tax reporting. In conclusion, the instrument applied produced significant responses in the 93 ventures, from their conditions to the determination of weaknesses that limit their sustainability; therefore, the instrument may indicate the need for effective training on important topics such as accounting, finance, and tax systems.
Keywords: accounting, finance, taxes, training.
Información del manuscrito:Fecha de recepción: 11 de abril de 2025.Fecha de aceptación: 28 de junio de 2025.Fecha de publicación: 10 de julio de 2025
Huerto escolar como estrategia pedagógica para el desarrollo socioemocional en estudiantes de educación básica en una institución privada en Ecuador
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0383
ABSTRACT
This research was conducted at a private educational institution in Ecuador to analyze the impact of school gardens as a pedagogical strategy to strengthen the socio-emotional development of first-year elementary school students. The identified problem lies in the limited incorporation of experiential and affective methodologies in the initial stages of education, which hinders the comprehensive development of emotional and social skills in childhood. The overall objective was to analyze how the implementation of a school garden impacts emotional expression, social interaction, self-esteem, and ecological awareness in children aged five and six. A qualitative-descriptive methodology was used based on participant observation, emotional diaries, and focus groups with teachers. The results showed progressive improvement in emotional regulation, peer cooperation, and a sense of belonging to the garden space. Emerging leadership and spontaneous inclusion were also observed. The conclusions highlight that the school garden is not only an environmental resource but also a comprehensive educational tool that enhances experiential learning, empathy, and the development of conscious citizens from childhood.
Keywords: socio-emotional development, early childhood education, school garden, experiential learning.DOI: https://doi.org/10.46296/rc.v8i16.0383
RESUMEN
La presente investigación se desarrolló en una institución educativa privada del Ecuador con el propósito de analizar el impacto del huerto escolar como estrategia pedagógica para fortalecer el desarrollo socioemocional en estudiantes de primer año de educación básica. El problema identificado radica en la limitada incorporación de metodologías experienciales y afectivas en los primeros niveles educativos, lo que dificulta el desarrollo integral de las habilidades emocionales y sociales en la infancia. El objetivo general fue analizar cómo la implementación de un huerto escolar incide en la expresión emocional, la interacción social, la autoestima y la conciencia ecológica en niños de cinco a seis años. Se utilizó una metodología cualitativa-descriptiva basada en observación participante, diarios emocionales y grupo focal con docentes. Los resultados evidenciaron una mejora progresiva en la regulación emocional, la cooperación entre pares y el sentido de pertenencia hacia el espacio del huerto. Además, se observaron liderazgos emergentes e inclusión espontánea. Las conclusiones destacan que el huerto escolar no solo es un recurso ambiental, sino una herramienta educativa integral que potencia el aprendizaje vivencial, la empatía y la formación de ciudadanos conscientes desde la infancia.
Palabras claves: desarrollo socioemocional, educación infantil, huerto escolar, aprendizaje vivencial.
ABSTRACT
This research was conducted at a private educational institution in Ecuador to analyze the impact of school gardens as a pedagogical strategy to strengthen the socio-emotional development of first-year elementary school students. The identified problem lies in the limited incorporation of experiential and affective methodologies in the initial stages of education, which hinders the comprehensive development of emotional and social skills in childhood. The overall objective was to analyze how the implementation of a school garden impacts emotional expression, social interaction, self-esteem, and ecological awareness in children aged five and six. A qualitative-descriptive methodology was used based on participant observation, emotional diaries, and focus groups with teachers. The results showed progressive improvement in emotional regulation, peer cooperation, and a sense of belonging to the garden space. Emerging leadership and spontaneous inclusion were also observed. The conclusions highlight that the school garden is not only an environmental resource but also a comprehensive educational tool that enhances experiential learning, empathy, and the development of conscious citizens from childhood.
Keywords: socio-emotional development, early childhood education, school garden, experiential learning.
Información del manuscrito:Fecha de recepción: 11 de abril de 2025.Fecha de aceptación: 28 de junio de 2025.Fecha de publicación: 10 de julio de 2025
Turismo Regenerativo: Un enfoque metodológico para revitalizar zonas rurales deprimidas en el Valle de Aconcagua: Caso de estudio Catemu
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0385
ABSTRACT
This article proposes a methodological approach to address the stagnation of rural development in areas with tourism potential, using regenerative tourism as a key tool. The study focuses on the municipality of Catemu in the Aconcagua Valley, Chile, an area facing socio-economic and environmental challenges due to the decline of mining. Preliminary findings highlight the untapped tourism potential of Catemu, including its rich history and diverse geography, and the need for regenerative strategies to strengthen the social and economic fabric. Strategies such as creating spaces for dialogue, strengthening social organisations and promoting responsible tourism are proposed to restore ecosystems and improve the quality of life of local people (Arnstein, 1969; Ostrom, 1990; Simancas Cruz et al., 2023). This integrated approach offers innovative solutions to the challenges of post-industrial zones and can be replicated in other similar contexts in Chile and Latin America.
Keywords: Regenerative Tourism, Rural Development, Social Fabric, Entrepreneurship, Catemu, Aconcagua Valley, Chile, Methodology, Stagnation, Mining.DOI: https://doi.org/10.46296/rc.v8i16.0385
RESUMEN
Este artículo propone un enfoque metodológico para abordar el estancamiento del desarrollo rural en zonas con potencial turístico, utilizando el turismo regenerativo como herramienta clave. El estudio se centra en la comuna de Catemu, en el Valle de Aconcagua, Chile, una zona que enfrenta desafíos socioeconómicos y ambientales debido al declive de la minería. Los resultados preliminares destacan el potencial turístico no explotado de Catemu, que incluye su rica historia y geografía diversa, y la necesidad de estrategias regenerativas para fortalecer el tejido social y empresarial. Se proponen estrategias como la creación de espacios de diálogo, el fortalecimiento de organizaciones sociales y la promoción de un turismo responsable, que buscan restaurar ecosistemas y mejorar la calidad de vida de los residentes Este enfoque integral ofrece soluciones innovadoras para abordar los desafíos de zonas post-industriales y puede ser replicado en otros contextos similares en Chile y América Latina.
Palabras claves: Turismo Regenerativo, Desarrollo Rural, Tejido Social, Emprendimiento, Catemu, Valle de Aconcagua, Chile, Metodología, Estancamiento, Minería.
ABSTRACT
This article proposes a methodological approach to address the stagnation of rural development in areas with tourism potential, using regenerative tourism as a key tool. The study focuses on the municipality of Catemu in the Aconcagua Valley, Chile, an area facing socio-economic and environmental challenges due to the decline of mining. Preliminary findings highlight the untapped tourism potential of Catemu, including its rich history and diverse geography, and the need for regenerative strategies to strengthen the social and economic fabric. Strategies such as creating spaces for dialogue, strengthening social organisations and promoting responsible tourism are proposed to restore ecosystems and improve the quality of life of local people (Arnstein, 1969; Ostrom, 1990; Simancas Cruz et al., 2023). This integrated approach offers innovative solutions to the challenges of post-industrial zones and can be replicated in other similar contexts in Chile and Latin America.
Keywords: Regenerative Tourism, Rural Development, Social Fabric, Entrepreneurship, Catemu, Aconcagua Valley, Chile, Methodology, Stagnation, Mining.
Información del manuscrito:Fecha de recepción: 26 de marzo de 2025.Fecha de aceptación: 28 de junio de 2025.Fecha de publicación: 10 de julio de 2025
Implicaciones lingüísticas y socioculturales del análisis del discurso en entornos de redes sociales digitales
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0358
This literature review analyzes the linguistic and sociocultural implications of discourse analysis in digital social media environments. Through a structured methodology, 62 studies were examined from recognized academic databases, published between 2010 and 2024. Results reveal that digital discourse represents a profound reconfiguration of traditional communicative practices, characterized by linguistic economy, informality, and multimodality. Digital platforms function as spaces for constructing and negotiating multiple identities, where discursive communities establish social affiliations through specific linguistic practices. Phenomena such as "translanguaging" and hybridization between orality and writing were identified, challenging traditional theoretical frameworks in linguistics. Discursive globalization facilitates unprecedented cultural exchanges, generating tensions between global and local dimensions, while social networks transform power dynamics in the public sphere, providing visibility to traditionally marginalized voices. The study concludes that digital discourse analysis requires interdisciplinary approaches that integrate perspectives from sociolinguistics, semiotics, and cultural studies to capture the complexity of these emerging communicative practices.
Keywords: Multimodality, Digital identity, Interculturality, Translanguaging, Cyberlinguistics.DOI: https://doi.org/10.46296/rc.v8i15.0358
RESUMEN
Esta revisión de literatura analiza las implicaciones lingüísticas y socioculturales del análisis del discurso en entornos de redes sociales digitales. A través de una metodología estructurada, se examinaron 62 estudios seleccionados de bases de datos académicas reconocidas, publicados entre 2010 y 2024. Los resultados revelan que el discurso digital representa una reconfiguración profunda de las prácticas comunicativas tradicionales, caracterizada por la economía lingüística, la informalidad y la multimodalidad. Las plataformas digitales funcionan como espacios de construcción y negociación de identidades múltiples, donde las comunidades discursivas establecen afiliaciones sociales a través de prácticas lingüísticas específicas. Se identificaron fenómenos como el "translanguaging" y la hibridación entre oralidad y escritura, que desafían los marcos teóricos tradicionales de la lingüística. La globalización discursiva facilita intercambios culturales sin precedentes, generando tensiones entre lo global y lo local, mientras las redes sociales transforman las dinámicas de poder en la esfera pública, proporcionando visibilidad a voces tradicionalmente marginadas. El estudio concluye que el análisis del discurso digital requiere enfoques interdisciplinares que integren perspectivas de la sociolingüística, la semiótica y los estudios culturales para captar la complejidad de estas prácticas comunicativas emergentes.
Palabras claves: Multimodalidad, Identidad digital, Interculturalidad, Translanguaging, Ciberlingüística.
ABSTRACT
This literature review analyzes the linguistic and sociocultural implications of discourse analysis in digital social media environments. Through a structured methodology, 62 studies were examined from recognized academic databases, published between 2010 and 2024. Results reveal that digital discourse represents a profound reconfiguration of traditional communicative practices, characterized by linguistic economy, informality, and multimodality. Digital platforms function as spaces for constructing and negotiating multiple identities, where discursive communities establish social affiliations through specific linguistic practices. Phenomena such as "translanguaging" and hybridization between orality and writing were identified, challenging traditional theoretical frameworks in linguistics. Discursive globalization facilitates unprecedented cultural exchanges, generating tensions between global and local dimensions, while social networks transform power dynamics in the public sphere, providing visibility to traditionally marginalized voices. The study concludes that digital discourse analysis requires interdisciplinary approaches that integrate perspectives from sociolinguistics, semiotics, and cultural studies to capture the complexity of these emerging communicative practices.
Keywords: Multimodality, Digital identity, Interculturality, Translanguaging, Cyberlinguistics.
Información del manuscrito:Fecha de recepción: 06 de febrero de 2025.Fecha de aceptación: 14 de abril de 2025.Fecha de publicación: 10 de mayo de 2025
Salidas pedagógicas para la enseñanza de la biodiversidad en los estudiantes de Bachillerato Técnico, UECIB “Dolores Cacuango”, Cayambe
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0386
ABSTRACT
The lack of motivation of students towards biodiversity is attributed to traditional teaching methods. The article proposes the use of outings to nearby natural environments as a strategy to address this problem, arguing its effectiveness and direct connection with local biodiversity. An action research approach is used under the practical-critical reflective model, aimed at high school students of the UE Dolores Caguango, seeking to form scientific skills and promote meaningful learning, background information on the use of natural environments in rural education is reviewed. highlighting its effectiveness. The constructivist approach and the importance of active methodological strategies are highlighted. Educational paradigms, pedagogical approaches such as constructivism and pedagogical strategies are addressed, including pedagogical outings and natural environments. The research highlights the positive acceptance of students towards pedagogical outputs and their impact on learning about biodiversity. The importance of planning, teacher support and active participation is highlighted to achieve significant educational results. In addition, the need for post-exit evaluations and rehearsals is highlighted to consolidate learning and promote environmental awareness.
Keywords: Pedagogical outings, biodiversity, pedagogical strategy, natural environments.DOI: https://doi.org/10.46296/rc.v8i16.0386
RESUMEN
La desmotivación de los estudiantes hacia la biodiversidad se atribuye a métodos de enseñanza tradicionales. El artículo propone el uso de salidas a entornos naturales cercanos como estrategia para abordar esta problemática, argumentando su eficacia y conexión directa con la biodiversidad local. Se emplea un enfoque de investigación-acción bajo el modelo práctico-crítico reflexivo, dirigido a estudiantes de bachillerato de la UE Dolores Caguango, buscando formar habilidades científicas y promover el aprendizaje significativo, se revisa antecedentes sobre el uso de entornos naturales en educación rural, resaltando su eficacia. Se destaca el enfoque constructivista y la importancia de estrategias metodológicas activas. Se abordan paradigmas educativos, enfoques pedagógicos como el constructivismo y estrategias pedagógicas, incluyendo salidas pedagógicas y entornos naturales. La investigación destaca la aceptación positiva de los estudiantes hacia las salidas pedagógicas y su impacto en el aprendizaje de la biodiversidad. Se subraya la importancia de la planificación, el apoyo docente y la participación activa para lograr resultados educativos significativos. Además, se resalta la necesidad de evaluaciones y ensayos post-salida para consolidar el aprendizaje y promover la conciencia ambiental.
Palabras claves: Salidas pedagógicas, biodiversidad, estrategia pedagógicas, entornos naturales.
ABSTRACT
The lack of motivation of students towards biodiversity is attributed to traditional teaching methods. The article proposes the use of outings to nearby natural environments as a strategy to address this problem, arguing its effectiveness and direct connection with local biodiversity. An action research approach is used under the practical-critical reflective model, aimed at high school students of the UE Dolores Caguango, seeking to form scientific skills and promote meaningful learning, background information on the use of natural environments in rural education is reviewed. highlighting its effectiveness. The constructivist approach and the importance of active methodological strategies are highlighted. Educational paradigms, pedagogical approaches such as constructivism and pedagogical strategies are addressed, including pedagogical outings and natural environments. The research highlights the positive acceptance of students towards pedagogical outputs and their impact on learning about biodiversity. The importance of planning, teacher support and active participation is highlighted to achieve significant educational results. In addition, the need for post-exit evaluations and rehearsals is highlighted to consolidate learning and promote environmental awareness.
Keywords: Pedagogical outings, biodiversity, pedagogical strategy, natural environments.
Información del manuscrito:Fecha de recepción: 15 de abril de 2025.Fecha de aceptación: 28 de junio de 2025.Fecha de publicación: 10 de julio de 2025
Análisis y diseños de cargos en el sector turístico evaluación de puestos y competencias del talento profesional en el Museo Arqueológico Olina – Jipijapa
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0388
ABSTRACT
This article addresses the analysis and design of job roles at the Olina Archaeological Museum, located in the Puerto Cayo parish of Jipijapa, Ecuador. The research arises from the need to strengthen human talent management in cultural and tourism-related institutions, focusing on the evaluation of positions and professional competencies of museum staff. Using a quantitative methodology, surveys were applied to workers to diagnose working conditions, identify organizational strengths and weaknesses, and propose improvement strategies. The results reveal a basic organizational structure characterized by overlapping roles and a lack of formal job descriptions, which affects operational efficiency. Despite a positive work environment and general alignment between duties and professional profiles, the absence of regular performance evaluations and limited training opportunities were evident. The study concludes that implementing a competency-based management model would optimize human resource utilization, improve visitor service quality, and position the museum as a cultural and educational benchmark in the region. Furthermore, the research recommends developing systematic training and evaluation programs, integrating the local community through participatory activities, and enhancing cultural marketing strategies. This work contributes to the professionalization of human talent in Ecuadorian museum institutions and responds to the growing demands of contemporary cultural tourism.
Keywords: Human talent management, job design, job competencies, museums, cultural tourism, performance evaluation.DOI: https://doi.org/10.46296/rc.v8i16.0388
RESUMEN
El presente artículo aborda el análisis y diseño de cargos en el Museo Arqueológico Olina, ubicado en la parroquia Puerto Cayo del cantón Jipijapa, Ecuador. Esta investigación surge ante la necesidad de fortalecer la gestión del talento humano en espacios culturales turísticos, enfocándose en la evaluación de puestos y competencias profesionales del personal que labora en el museo. A través de una metodología cuantitativa, se aplicaron encuestas a los trabajadores con el fin de diagnosticar las condiciones laborales, identificar fortalezas y debilidades organizativas, y proponer estrategias de mejora. Los resultados revelan una estructura organizacional básica, donde predominan funciones solapadas y carencia de descripciones formales de cargos, afectando la eficiencia operativa. A pesar de contar con un ambiente laboral positivo y una aparente coherencia entre las funciones y los perfiles profesionales, se identificó la ausencia de evaluaciones periódicas de desempeño y una baja frecuencia en procesos de capacitación. El estudio concluye que la implementación de un modelo de gestión basado en competencias permitiría optimizar el aprovechamiento del recurso humano, fortalecer la calidad de la atención a los visitantes y posicionar al museo como un referente cultural y educativo en la región. Además, se recomienda establecer programas sistemáticos de formación y evaluación, integrar a la comunidad mediante actividades participativas y promover el marketing cultural. Este trabajo contribuye a la profesionalización del talento humano en instituciones museísticas del Ecuador, respondiendo a las nuevas exigencias del turismo cultural contemporáneo.
Palabras claves: Gestión del talento humano, diseño de cargos, competencias laborales, museos, turismo cultural, evaluación de desempeño.
ABSTRACT
This article addresses the analysis and design of job roles at the Olina Archaeological Museum, located in the Puerto Cayo parish of Jipijapa, Ecuador. The research arises from the need to strengthen human talent management in cultural and tourism-related institutions, focusing on the evaluation of positions and professional competencies of museum staff. Using a quantitative methodology, surveys were applied to workers to diagnose working conditions, identify organizational strengths and weaknesses, and propose improvement strategies. The results reveal a basic organizational structure characterized by overlapping roles and a lack of formal job descriptions, which affects operational efficiency. Despite a positive work environment and general alignment between duties and professional profiles, the absence of regular performance evaluations and limited training opportunities were evident. The study concludes that implementing a competency-based management model would optimize human resource utilization, improve visitor service quality, and position the museum as a cultural and educational benchmark in the region. Furthermore, the research recommends developing systematic training and evaluation programs, integrating the local community through participatory activities, and enhancing cultural marketing strategies. This work contributes to the professionalization of human talent in Ecuadorian museum institutions and responds to the growing demands of contemporary cultural tourism.
Keywords: Human talent management, job design, job competencies, museums, cultural tourism, performance evaluation.
Información del manuscrito:Fecha de recepción: 15 de abril de 2025.Fecha de aceptación: 28 de junio de 2025.Fecha de publicación: 10 de julio de 2025
Clima organizacional y comunicación efectiva en el Registro Civil Portoviejo durante el 2024
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0318
The organizational climate and effective communication are connected and essential elements for creating an adequate work environment. The objective of this article is to analyze the organizational climate and effective communication of the Portoviejo Civil Registry agency. Through its development, the dimensions of the organizational climate are evaluated, the influencing factors are identified and the importance of effective communication within the organization is determined. It uses a mixed methodology, with a descriptive and deductive approach and the support of survey and interview techniques. The results show a favorable organizational climate, with mostly adequate dimensions, but also the need to improve aspects such as vertical information, communication channels and decision making. It is concluded in the existence of an organizational climate that generates a high degree of satisfaction among employees and their manager, which favors effective communication.
Keywords: Organizational climate, communication, effective, organization.DOI: https://doi.org/10.46296/rc.v8i15.0318
RESUMEN
El clima organizacional y la comunicación efectiva son elementos conectados e indispensables para la creación de un entorno laboral adecuado. El presente artículo tiene como objetivo analizar el clima organizacional y comunicación efectiva agencia del Registro Civil de Portoviejo, mediante su desarrollo se evalúan las dimensiones del clima organizacional, se identifican los factores de influencia y determina la importancia de la comunicación efectiva dentro de la organización. Utiliza una metodología mixta, con enfoque descriptivo, deductivo y el apoyo de las técnicas de la encuesta y entrevista. Los resultados muestran un clima organizacional favorable, con dimensiones en su mayoría adecuadas, pero también la necesidad de mejorar aspectos como la información vertical, canales comunicativos y toma de decisiones. Se concluye en la existencia de un clima organizacional que genera un alto grado de satisfacción entre los empleados y a su directivo, lo que favorece la comunicación efectiva.
Palabras claves: Clima organizacional, comunicación, efectiva, organización.
ABSTRACT
The organizational climate and effective communication are connected and essential elements for creating an adequate work environment. The objective of this article is to analyze the organizational climate and effective communication of the Portoviejo Civil Registry agency. Through its development, the dimensions of the organizational climate are evaluated, the influencing factors are identified and the importance of effective communication within the organization is determined. It uses a mixed methodology, with a descriptive and deductive approach and the support of survey and interview techniques. The results show a favorable organizational climate, with mostly adequate dimensions, but also the need to improve aspects such as vertical information, communication channels and decision making. It is concluded in the existence of an organizational climate that generates a high degree of satisfaction among employees and their manager, which favors effective communication.
Keywords: Organizational climate, communication, effective, organization.
Información del manuscrito:Fecha de recepción: 11 de noviembre de 2024.Fecha de aceptación: 23 de enero de 2025.Fecha de publicación: 12 de febrero de 2025
Normas de control interno y su incidencia en el proceso de contratación pública en el Municipio del cantón Jipijapa
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0335
This research analyzes the impact of internal control standards on the public procurement process of the Decentralized Autonomous Municipal Government of the Jipijapa Canton, a critical issue for the efficiency and transparency of public management. Internal control standards, designed to safeguard the integrity of administrative processes, are essential to prevent fraud, errors and ensure compliance with the law. Using a methodological approach that combines interviews and direct observation, several deficiencies were identified in the implementation of these standards, especially in the coordination among key departments such as public procurement, finance and internal audit. Although most personnel recognize the relevance of the standards, significant inconsistencies are evident in their application and execution, which compromises the overall effectiveness of the internal control system. The results of the study reveal that, although interdepartmental coordination is generally positive, there are areas that require attention to fully align with control standards. Furthermore, the frequency of internal control training was considered insufficient by respondents, highlighting the need to improve both the quantity and quality of these trainings to ensure effective compliance. This study concludes that it is imperative to strengthen supervision, ongoing training, and standardization of procedures to improve adherence to internal control standards. A comprehensive strategy in these areas is crucial to optimize public procurement processes, reduce the risks of irregularities, and strengthen municipal governance in Jipijapa.
Keywords: Internal Audits, Finance, Transparency, Efficiency, Public Management.DOI: https://doi.org/10.46296/rc.v8i15.0335
RESUMEN
Este artículo examina en profundidad la incidencia de las normas de control interno en el proceso de contratación pública del Gobierno Autónomo Descentralizado Municipal del Cantón Jipijapa, un tema crítico para la eficiencia y transparencia de la gestión pública. Las normas de control interno, diseñadas para salvaguardar la integridad de los procesos administrativos, son fundamentales para prevenir fraudes, errores y garantizar el cumplimiento de la ley. Mediante un enfoque metodológico que combina entrevistas y observación directa, se identificaron varias deficiencias en la implementación de estas normas, especialmente en la coordinación entre departamentos clave como compras públicas, finanzas y auditoría interna. A pesar de que la mayoría del personal reconoce la relevancia de las normas, se evidencian inconsistencias significativas en su aplicación y ejecución, lo que compromete la efectividad global del sistema de control interno. Los resultados del estudio revelan que, aunque la coordinación interdepartamental es en general positiva, existen áreas que requieren atención para alinearse completamente con los estándares de control. Además, la frecuencia de las capacitaciones sobre control interno fue considerada insuficiente por los encuestados, lo que subraya la necesidad de mejorar tanto la cantidad como la calidad de estas formaciones para asegurar un cumplimiento efectivo. Este estudio concluye que es imperativo fortalecer la supervisión, la formación continua y la estandarización de procedimientos para mejorar la adherencia a las normas de control interno. Una estrategia integral en estas áreas es crucial para optimizar los procesos de contratación pública, reducir los riesgos de irregularidades y fortalecer la gobernanza municipal en Jipijapa, sirviendo como modelo para otras administraciones públicas.
Palabras claves: Auditorías internas, Finanzas, Transparencia, Eficiencia, Gestión Pública.
ABSTRACT
This research analyzes the impact of internal control standards on the public procurement process of the Decentralized Autonomous Municipal Government of the Jipijapa Canton, a critical issue for the efficiency and transparency of public management. Internal control standards, designed to safeguard the integrity of administrative processes, are essential to prevent fraud, errors and ensure compliance with the law. Using a methodological approach that combines interviews and direct observation, several deficiencies were identified in the implementation of these standards, especially in the coordination among key departments such as public procurement, finance and internal audit. Although most personnel recognize the relevance of the standards, significant inconsistencies are evident in their application and execution, which compromises the overall effectiveness of the internal control system. The results of the study reveal that, although interdepartmental coordination is generally positive, there are areas that require attention to fully align with control standards. Furthermore, the frequency of internal control training was considered insufficient by respondents, highlighting the need to improve both the quantity and quality of these trainings to ensure effective compliance. This study concludes that it is imperative to strengthen supervision, ongoing training, and standardization of procedures to improve adherence to internal control standards. A comprehensive strategy in these areas is crucial to optimize public procurement processes, reduce the risks of irregularities, and strengthen municipal governance in Jipijapa.
Keywords: Internal Audits, Finance, Transparency, Efficiency, Public Management.
Información del manuscrito:Fecha de recepción: 21 de octubre de 2024.Fecha de aceptación: 27 de diciembre de 2024.Fecha de publicación: 10 de enero de 2025
Importancia del juego en el proceso de aprendizaje en educación inicial
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0338
Play is the fundamental axis in the educational evolution from early education, it promotes the integral development of children at a cognitive, emotional, social and physical level. The purpose of this proposal is to study the role of recreation as a pedagogical strategy in children in Early Childhood Education, highlighting its importance to develop true key skills and abilities, how it helps to be creative, to be a beginner thinker, to correct problems and to interact socially. The central argument holds that all kinds of games are not just a form of entertainment, but a teaching methodology that facilitates meaningful learning. By involving children in playful activities, teachers promote exploration, discovery, and knowledge construction in a natural way that is tailored to each child's needs and rhythms. The main lines to be developed include: the definition and classification of the types of game; the relationship between play and theories of child development; the benefits of play in learning key areas such as language, mathematics and science; and the role of teachers is to mediate learning through playful activities.
Keywords: Playing, Development, Learning, Cognitive, Creativity.DOI: https://doi.org/10.46296/rc.v8i15.0338
RESUMEN
El juego es el eje fundamental en la evolución educativa desde la educación inicial, fomenta el desarrollo integral de los niños a nivel cognitivo, emocional, social y físico. La finalidad de esta propuesta es estudiar el papel de la recreación como estrategia pedagógica en los niños de Educación Inicial, destacando su importancia para desarrollar las verdaderas habilidades y capacidades clave, cómo ayuda a ser creativo, a ser un pensador principiante, a subsanar problemas e interactuar socialmente. El argumento central sostiene que todo tipo de juegos no son sólo una forma de entretenimiento, sino una metodología de enseñanza que facilita el aprendizaje significativo. Al involucrar a los niños en actividades lúdicas, los docentes promueven la exploración, el descubrimiento y la construcción de conocimiento de una manera natural y adaptada a las necesidades y ritmos de cada niño. Las principales líneas a desarrollar incluyen: la definición y clasificación de los tipos de juego; la relación entre el juego y las teorías del desarrollo infantil; los beneficios del juego en el aprendizaje de áreas clave como el lenguaje, las matemáticas y las ciencias; y el papel de los docentes es ser mediador del aprendizaje a través de actividades lúdicas.
Palabras claves: Juego, Desarrollo, Aprendizaje, Cognitivo, Creatividad.
ABSTRACT
Play is the fundamental axis in the educational evolution from early education, it promotes the integral development of children at a cognitive, emotional, social and physical level. The purpose of this proposal is to study the role of recreation as a pedagogical strategy in children in Early Childhood Education, highlighting its importance to develop true key skills and abilities, how it helps to be creative, to be a beginner thinker, to correct problems and to interact socially. The central argument holds that all kinds of games are not just a form of entertainment, but a teaching methodology that facilitates meaningful learning. By involving children in playful activities, teachers promote exploration, discovery, and knowledge construction in a natural way that is tailored to each child's needs and rhythms. The main lines to be developed include: the definition and classification of the types of game; the relationship between play and theories of child development; the benefits of play in learning key areas such as language, mathematics and science; and the role of teachers is to mediate learning through playful activities.
Keywords: Playing, Development, Learning, Cognitive, Creativity.
Información del manuscrito:Fecha de recepción: 21 de octubre de 2024.Fecha de aceptación: 27 de diciembre de 2024.Fecha de publicación: 10 de enero de 2025
Impacto de la desnutrición crónica infantil en el desarrollo cognitivo en niños y niñas
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0341
Chronic malnutrition in early childhood is a serious condition that impacts the physical and mental growth of children. This form of malnutrition, characterized by prolonged nutrient deficiencies, has an adverse effect on crucial aspects such as brain development, memory, concentration, the acquisition of knowledge, and problem-solving skills. The brain, especially in the first years of life, undergoes a period of rapid growth and neural connections; if nutrient deficiencies occur at this stage, they can cause changes in these connections, diminishing brain plasticity and impacting cognitive abilities. Studies have shown that children with chronic malnutrition achieve lower scores on intellectual and academic development tests compared to their well-nourished peers. Attention and concentration are also affected, causing problems in the teaching-learning process. In the future, children suffering from chronic malnutrition are more likely to experience delays in school and struggle to deal with difficult situations. It is essential to prevent chronic malnutrition during the first thousand days of a child's life, which are crucial for both brain and physical development. It is important to implement early interventions, such as promoting exclusive breastfeeding and establishing public policies that ensure healthy nutrition and safe water. This study reviewed approximately 25 articles related to the topic from different journals, authors, ministries, and other departments to understand how chronic malnutrition affects cognitive development in children.
Keywords: Growth, chronic, development, malnutrition, impact.DOI: https://doi.org/10.46296/rc.v8i15.0341
RESUMEN
La desnutrición crónica en la primera infancia es una situación seria que impacta en el crecimiento físico y mental de los niños y niñas. Esta forma de desnutrición es identificada por la carencia prolongada de nutrientes, tienen un efecto adverso en aspectos cruciales como el desarrollo del cerebro, la memoria, la concentración, el proceso de adquisición de conocimientos y la capacidad para resolver problemas. El cerebro, sobre todo en los primeros años de vida, se encuentra en un periodo de crecimiento rápido y de conexiones neuronales; si hay carencia de nutrientes en esta etapa, puede causar cambios en estas conexiones, disminuyendo la plasticidad cerebral e impactando en las capacidades cognitivas. Estudios han comprobado que los niños con desnutrición crónica logran puntajes más bajos en exámenes de desarrollo intelectual y académico en contraste con sus compañeros bien alimentados. La atención y la concentración también se ven impactadas, lo que ocasiona problemas en el proceso de enseñanza-aprendizaje. En el futuro, los niños que sufren desnutrición crónica tienen mayores posibilidades de experimentar retrasos en el ámbito escolar y problemas al abordar situaciones complicadas. Es esencial prevenir la desnutrición crónica durante los primeros mil días de vida del niño, los cuales son cruciales para el desarrollo tanto cerebral como físico. Es importante implementar intervenciones tempranas, como fomentar la lactancia materna exclusiva y establecer políticas públicas que aseguren la alimentación sana y agua segura. En este trabajo se ha investigado alrededor de 25 artículos relacionados con el tema de diferentes revistas, autores, secretarias ministerios y mas para poder entender como afecta la DCI en el desarrollo cognitivo en niños y niñas.
Palabras claves: Crecimiento, crónica, desarrollo, desnutrición, impacto.
ABSTRACT
Chronic malnutrition in early childhood is a serious condition that impacts the physical and mental growth of children. This form of malnutrition, characterized by prolonged nutrient deficiencies, has an adverse effect on crucial aspects such as brain development, memory, concentration, the acquisition of knowledge, and problem-solving skills. The brain, especially in the first years of life, undergoes a period of rapid growth and neural connections; if nutrient deficiencies occur at this stage, they can cause changes in these connections, diminishing brain plasticity and impacting cognitive abilities. Studies have shown that children with chronic malnutrition achieve lower scores on intellectual and academic development tests compared to their well-nourished peers. Attention and concentration are also affected, causing problems in the teaching-learning process. In the future, children suffering from chronic malnutrition are more likely to experience delays in school and struggle to deal with difficult situations. It is essential to prevent chronic malnutrition during the first thousand days of a child's life, which are crucial for both brain and physical development. It is important to implement early interventions, such as promoting exclusive breastfeeding and establishing public policies that ensure healthy nutrition and safe water. This study reviewed approximately 25 articles related to the topic from different journals, authors, ministries, and other departments to understand how chronic malnutrition affects cognitive development in children.
Keywords: Growth, chronic, development, malnutrition, impact.
Información del manuscrito:Fecha de recepción: 21 de octubre de 2024.Fecha de aceptación: 27 de diciembre de 2024.Fecha de publicación: 10 de enero de 2025