Revista Científica Arbitrada de Investigación en Comunicación, Marketing y Empresa
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Responsabilidad social del contador público y dilemas éticos contemporáneos: Análisis de factores que fortalecen la integridad profesional frente a presiones de manipulación de información financiera
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0350
ABSTRACT
This research analyzes the factors that condition the professional integrity of public accountants when facing pressures to manipulate financial information. A sequential explanatory mixed design was employed with a sample of 38 accountants from Bolívar province, Ecuador, complemented by 6 in-depth interviews. Instruments included an adapted version of the Defining Issues Test, professional integrity scales, and organizational ethical culture measures. Results reveal that postconventional moral development, perception of solid organizational ethical culture, and knowledge of professional sanctions constitute significant predictors of resistance to manipulation pressures. Interviews evidenced that the most frequent dilemmas involve tax pressures and accounting adjustments requested by superiors. It is concluded that strengthening integrity requires simultaneous interventions in university education, organizational culture, and regulatory effectiveness, with special attention to the Ecuadorian context where professional supervision presents structural limitations.
Keywords: professional ethics, accounting integrity, financial manipulation, ethical dilemmas, social responsibility.DOI: https://doi.org/10.46296/rc.v8i16.0350
RESUMEN
La presente investigación analiza los factores que condicionan la integridad profesional del contador público cuando enfrenta presiones para manipular información financiera. Se empleó un diseño mixto secuencial explicativo con una muestra de 38 contadores de la provincia de Bolívar, Ecuador, complementado con 6 entrevistas en profundidad. Los instrumentos incluyeron una versión adaptada del Defining Issues Test, escalas de integridad profesional y cultura ética organizacional. Los resultados revelan que el desarrollo moral postconvencional, la percepción de cultura ética organizacional sólida y el conocimiento de sanciones profesionales constituyen predictores significativos de la resistencia a presiones de manipulación. Las entrevistas evidenciaron que los dilemas más frecuentes involucran presiones tributarias y ajustes contables solicitados por superiores. Se concluye que el fortalecimiento de la integridad requiere intervenciones simultáneas en formación universitaria, cultura organizacional y efectividad regulatoria, con especial atención al contexto ecuatoriano donde la supervisión profesional presenta limitaciones estructurales.
Palabras claves: ética profesional, integridad contable, manipulación financiera, dilemas éticos, responsabilidad social.
ABSTRACT
This research analyzes the factors that condition the professional integrity of public accountants when facing pressures to manipulate financial information. A sequential explanatory mixed design was employed with a sample of 38 accountants from Bolívar province, Ecuador, complemented by 6 in-depth interviews. Instruments included an adapted version of the Defining Issues Test, professional integrity scales, and organizational ethical culture measures. Results reveal that postconventional moral development, perception of solid organizational ethical culture, and knowledge of professional sanctions constitute significant predictors of resistance to manipulation pressures. Interviews evidenced that the most frequent dilemmas involve tax pressures and accounting adjustments requested by superiors. It is concluded that strengthening integrity requires simultaneous interventions in university education, organizational culture, and regulatory effectiveness, with special attention to the Ecuadorian context where professional supervision presents structural limitations.
Keywords: professional ethics, accounting integrity, financial manipulation, ethical dilemmas, social responsibility.
Información del manuscrito:Fecha de recepción: 12 de julio de 2025.Fecha de aceptación: 15 de septiembre de 2025.Fecha de publicación: 27 de octubre de 2025
Programa de formación de comunicación no verbal y su impacto en la satisfacción del usuario post parto del servicio de ginecología
Get PDFNon-verbal communication skills are factors that increase the effectiveness of service provision and constitute indicators of quality of user assistance. The objective of this research was to determine the impact generated by the implementation of a virtual training program based on non-verbal communication skills on the level of satisfaction of care in users of the gynecology area of a tertiary hospital. from the city of Quito. The study had a pre-experimental test-post-test design, in which users of the gynecology service were surveyed in two moments, one before the implementation of a training process of non-verbal communication to the medical staff and the second after six months of completing the training process. For this purpose, the Wilcoxon test was used with a significance level of 0.05. As main results, the degree of fulfillment of expectations and the perception of care results increased by 15 and 9 percentage points respectively. However, satisfaction with the organization remained the same between both measurements. The bilateral asymptotic significance scored below 0.05 confirming the positive influence of the training program. It is concluded that eye contact, postures, gestures, facial expression, artifacts and paralinguistics directly influence the quality of service and user satisfaction in the area of gynecology.
Keywords: Non-verbal communication skills, user satisfaction, quality of service, gynecology area.Las habilidades de comunicación no verbal son factores que incrementan la efectividad en las prestaciones de servicio y constituyen indicadores de calidad de asistencia al usuario. La presente investigación tuvo el objetivo de determinar el impacto que generó la implementación de un programa de capacitación virtual basado en habilidades de comunicación no verbal sobre el nivel de satisfacción de atención en usuarios del área de ginecología de un hospital de tercer nivel de la ciudad de Quito. El estudio tuvo un diseño pre experimental de prueba post prueba, en el cual se encuestaron a los usuarios del servicio de ginecología en dos momentos, uno antes de la implementación de un proceso formativo de comunicación no verbal al personal médico y el segundo después de seis meses de concluido el proceso de capacitación. Para tal efecto se empleó la prueba de Wilcoxon con un nivel de significancia del 0,05. Como principales resultados, el grado de cumplimiento de expectativas y la percepción de resultado de atención incrementaron en 15 y 9 puntos porcentuales respectivamente. No obstante, la satisfacción con la organización se mantuvo igual entre ambas mediciones. La significación asintótica bilateral puntuó por debajo del 0,05 confirmando la influencia positiva del programa de formación. Se concluye que el contacto visual, las posturas, los gestos, la expresión facial, lo artefactual y la paralingüística influyen directamente en la calidad de servicio y satisfacción al usuario/a en el área de ginecología.
Palabras claves: Habilidades de comunicación no verbal, satisfacción del usuario, calidad de servicio, área de ginecología.
ABSTRACT
Non-verbal communication skills are factors that increase the effectiveness of service provision and constitute indicators of quality of user assistance. The objective of this research was to determine the impact generated by the implementation of a virtual training program based on non-verbal communication skills on the level of satisfaction of care in users of the gynecology area of a tertiary hospital. from the city of Quito. The study had a pre-experimental test-post-test design, in which users of the gynecology service were surveyed in two moments, one before the implementation of a training process of non-verbal communication to the medical staff and the second after six months of completing the training process. For this purpose, the Wilcoxon test was used with a significance level of 0.05. As main results, the degree of fulfillment of expectations and the perception of care results increased by 15 and 9 percentage points respectively. However, satisfaction with the organization remained the same between both measurements. The bilateral asymptotic significance scored below 0.05 confirming the positive influence of the training program. It is concluded that eye contact, postures, gestures, facial expression, artifacts and paralinguistics directly influence the quality of service and user satisfaction in the area of gynecology.
Keywords: Non-verbal communication skills, user satisfaction, quality of service, gynecology area.
Información del manuscrito:Fecha de recepción: 17 de octubre de 2023.Fecha de aceptación: 26 de diciembre de 2023.Fecha de publicación: 10 de enero de 2024
Efecto del control interno en la rentabilidad de la empresa MAREROCE del cantón Jaramijó
Get PDFThis scientific article deals with the effect of internal control on the profitability of the MAREROCE company in the Jaramijó canton, since effective internal control will allow the optimization of the human, material and financial resources of an organization, aligning them towards a single purpose, reducing excessive expenses. to increase profits and improve overall profitability. The objective of which is to analyze internal control and how it affects the profitability of the company MAREROCE EXPORT IMPORT CIA. LTDA of the Jaramijó canton of the province of Manabí. Within the article, the financial profitability indicators established in the company studied were revealed, since they show the company's ability to generate profits in relation to the financial resources used, which provides a clear vision of its financial performance and its ability to generate value for shareholders. On the other hand, the quantitative approach was framed in the research since it allowed us to know how the company is in the competitive market, if it has had optimal profitability or if losses were obtained that could severely affect the financial field. In addition, techniques such as field research were used, which involves visiting the place of the events, to collect detailed, truthful, reliable and first-hand information, descriptive research was also carried out related to analyzing the reality of the same and finally bibliographic research that helped obtain documentary information on the variables in reference to internal control and profitability. Finally, it was specified that the study population in the research was 140 company workers and because the population is not extensive, the sample is the same for the application of the surveys directed at the workers.
Keywords: Internal control, profitability, company.El presente artículo científico trata sobre el efecto del control interno en la rentabilidad de la empresa MAREROCE del cantón Jaramijó, ya que un eficaz control interno permitirá optimizar los recursos humanos, materiales y financieros de una organización, alineándolos hacia un único propósito, disminuir gastos excesivos para aumentar las ganancias y mejorar la rentabilidad general. Cuyo objetivo es analizar el control interno y como incide en la rentabilidad de la empresa MAREROCE EXPORT IMPORT CIA. LTDA del canton Jaramijó de la provincia de Manabí. Dentro del artículo se dio a conocer los indicadores de la rentabilidad financiera establecido en la empresa estudiada, ya que muestran la capacidad de la empresa para generar beneficios en relación con los recursos financieros utilizados, lo que proporciona una visión clara de su desempeño financiero y su capacidad para generar valor para los accionistas. Por otro lado, en la investigación se enmarco el enfoque cuantitativo ya que permitió conocer como se encuentra la empresa ante el mercado competitivo, si ha tenido una rentabilidad optima o si se obtuvo perdidas que pueden afectar rigurosamente en el ámbito financiero. Además, se utilizaron técnicas como la investigación de campo, que implica visitar el lugar de los acontecimientos, para recabar información detallada, veraz, fiable y de primera mano, tambien se dio la investigación descriptiva relacionada a analizar la realidad de la misma y por último una investigación bibliográfica que ayudó obtener información documental de las variables en referencia al control interno y la rentabilidad. Por último, se especificó que la población de estudio en la investigación fue de 140 trabajadores de la empresa y debido a que la población no es extensa la muestra es la misma para la aplicación de las encuestas dirigida a los trabajadores.
Palabras claves: Control interno, rentabilidad, empresa.
ABSTRACT
This scientific article deals with the effect of internal control on the profitability of the MAREROCE company in the Jaramijó canton, since effective internal control will allow the optimization of the human, material and financial resources of an organization, aligning them towards a single purpose, reducing excessive expenses. to increase profits and improve overall profitability. The objective of which is to analyze internal control and how it affects the profitability of the company MAREROCE EXPORT IMPORT CIA. LTDA of the Jaramijó canton of the province of Manabí. Within the article, the financial profitability indicators established in the company studied were revealed, since they show the company's ability to generate profits in relation to the financial resources used, which provides a clear vision of its financial performance and its ability to generate value for shareholders. On the other hand, the quantitative approach was framed in the research since it allowed us to know how the company is in the competitive market, if it has had optimal profitability or if losses were obtained that could severely affect the financial field. In addition, techniques such as field research were used, which involves visiting the place of the events, to collect detailed, truthful, reliable and first-hand information, descriptive research was also carried out related to analyzing the reality of the same and finally bibliographic research that helped obtain documentary information on the variables in reference to internal control and profitability. Finally, it was specified that the study population in the research was 140 company workers and because the population is not extensive, the sample is the same for the application of the surveys directed at the workers.
Keywords: Internal control, profitability, company.
Información del manuscrito:Fecha de recepción: 19 de diciembre de 2023.Fecha de aceptación: 19 de febrero de 2024.Fecha de publicación: 25 de marzo de 2024
Análisis del liderazgo pedagógico para las instituciones educativas en el Ecuador
Get PDFThis paper analyzes the impact of pedagogical and distributed leadership on academic achievement, emphasizing its relevance in improving education in various contexts. The review covers research that highlights how effective leadership can positively influence teaching practice and student achievement. In particular, it is noted that trained and collaborative pedagogical leaders are essential to provide constructive feedback and promote continuous professional development, facilitating access to modern educational resources. Additionally, the importance of creating a positive school climate is analyzed, where students feel motivated and safe, which is crucial for their emotional well-being and academic success. Distributed leadership is also discussed as an effective strategy to increase the participation and commitment of the entire educational community, improving decision making and fostering shared responsibility towards educational objectives. The review identifies challenges such as resistance to change and the need for appropriate training, but also highlights significant opportunities through the use of educational technologies and the creation of professional support networks. Finally, the article proposes a methodological design to evaluate the impact of pedagogical leadership on academic achievement, highlighting the need for adaptive and contextually relevant strategies to overcome barriers and maximize opportunities in education.
Keywords: Pedagogical leadership, Education, Training and development.Este documento analiza el impacto del liderazgo pedagógico y distribuido en los logros académicos, enfatizando su relevancia en la mejora de la educación en diversos contextos. La revisión abarca investigaciones que destacan cómo un liderazgo efectivo puede influir positivamente en la práctica docente y en el rendimiento de los estudiantes. En particular, se señala que los líderes pedagógicos capacitados y colaborativos son fundamentales para proporcionar retroalimentación constructiva y promover el desarrollo profesional continuo, facilitando el acceso a recursos educativos modernos. Además, se analiza la importancia de crear un clima escolar positivo, donde los estudiantes se sientan motivados y seguros, lo cual es crucial para su bienestar emocional y éxito académico. El liderazgo distribuido también es discutido como una estrategia efectiva para aumentar la participación y el compromiso de toda la comunidad educativa, mejorando la toma de decisiones y fomentando una responsabilidad compartida hacia los objetivos educativos. La revisión identifica desafíos como la resistencia al cambio y la necesidad de formación adecuada, pero también destaca oportunidades significativas a través del uso de tecnologías educativas y la creación de redes de apoyo profesional. Finalmente, el artículo propone un diseño metodológico para evaluar el impacto del liderazgo pedagógico en los logros académicos, subrayando la necesidad de estrategias adaptativas y contextualmente relevantes para superar las barreras y maximizar las oportunidades en la educación.
Palabras claves: Liderazgo pedagógico, Educación, Formación y desarrollo.
ABSTRACT
This paper analyzes the impact of pedagogical and distributed leadership on academic achievement, emphasizing its relevance in improving education in various contexts. The review covers research that highlights how effective leadership can positively influence teaching practice and student achievement. In particular, it is noted that trained and collaborative pedagogical leaders are essential to provide constructive feedback and promote continuous professional development, facilitating access to modern educational resources. Additionally, the importance of creating a positive school climate is analyzed, where students feel motivated and safe, which is crucial for their emotional well-being and academic success. Distributed leadership is also discussed as an effective strategy to increase the participation and commitment of the entire educational community, improving decision making and fostering shared responsibility towards educational objectives. The review identifies challenges such as resistance to change and the need for appropriate training, but also highlights significant opportunities through the use of educational technologies and the creation of professional support networks. Finally, the article proposes a methodological design to evaluate the impact of pedagogical leadership on academic achievement, highlighting the need for adaptive and contextually relevant strategies to overcome barriers and maximize opportunities in education.
Keywords: Pedagogical leadership, Education, Training and development.
Información del manuscrito:Fecha de recepción: 11 de marzo de 2024.Fecha de aceptación: 15 de mayo de 2024.Fecha de publicación: 13 de junio de 2024
Análisis de la gestión tributaria para los proyectos de la política pública
Get PDFThis Document analyzes tax management in relation to the financing and sustainability of public policy projects, highlighting the importance of efficiency, transparency and adoption of advanced technologies. Efficient and equitable tax collection is essential to obtain the resources necessary for the development and maintenance of public programs. Effective management of these revenues ensures the short and long-term viability of such projects, while transparency and robust control mechanisms, such as audits and monitoring systems, are essential to building public trust and preventing tax fraud. Technological innovations, such as artificial intelligence, blockchain and big data, have transformed tax management, improving efficiency, fraud detection and optimization of tax processes. Countries that have adopted these practices, such as Estonia and the Nordic countries, serve as models for their high efficiency and public trust in the management of public projects. This analysis concludes that efficient, transparent and technological tax management is crucial for the financing and sustainability of public policy projects, promoting social well-being and sustainable development.
Keywords: Tax management, public policy, laws.Este Documento analiza la gestión tributaria en relación con la financiación y sostenibilidad de proyectos de política pública, destacando la importancia de la eficiencia, transparencia y adopción de tecnologías avanzadas. La recaudación eficiente y equitativa de impuestos es fundamental para obtener los recursos necesarios para el desarrollo y mantenimiento de programas públicos. La administración efectiva de estos ingresos asegura la viabilidad a corto y largo plazo de dichos proyectos, mientras que la transparencia y los mecanismos de control robustos, como auditorías y sistemas de monitoreo, son esenciales para construir la confianza pública y prevenir el fraude fiscal. Las innovaciones tecnológicas, como la inteligencia artificial, el blockchain y el big data, han transformado la gestión tributaria, mejorando la eficiencia, detección de fraude y optimización de procesos fiscales. Países que han adoptado estas prácticas, como Estonia y los países nórdicos, sirven de modelo por su alta eficacia y confianza pública en la gestión de proyectos públicos. Este análisis concluye que una gestión tributaria eficiente, transparente y tecnológica es crucial para la financiación y sostenibilidad de proyectos de política pública, promoviendo el bienestar social y el desarrollo sostenible.
Palabras claves: Gestión tributaria, política pública, leyes.
ABSTRACT
This Document analyzes tax management in relation to the financing and sustainability of public policy projects, highlighting the importance of efficiency, transparency and adoption of advanced technologies. Efficient and equitable tax collection is essential to obtain the resources necessary for the development and maintenance of public programs. Effective management of these revenues ensures the short and long-term viability of such projects, while transparency and robust control mechanisms, such as audits and monitoring systems, are essential to building public trust and preventing tax fraud. Technological innovations, such as artificial intelligence, blockchain and big data, have transformed tax management, improving efficiency, fraud detection and optimization of tax processes. Countries that have adopted these practices, such as Estonia and the Nordic countries, serve as models for their high efficiency and public trust in the management of public projects. This analysis concludes that efficient, transparent and technological tax management is crucial for the financing and sustainability of public policy projects, promoting social well-being and sustainable development.
Keywords: Tax management, public policy, laws.
Información del manuscrito:Fecha de recepción: 11 de marzo de 2024.Fecha de aceptación: 15 de mayo de 2024.Fecha de publicación: 13 de junio de 2024
Competencias Académicas: Claves para el éxito universitario y profesional
Get PDFThe study focused on the prevalence of academic competencies in universities and their effects on the professional development of higher education students. The research methodology corresponds to a descriptive research with a qualitative hermeneutic approach applying the PRISMA methodology. To achieve this objective, a bibliographic review was carried out with new contributions, and a documentary approach was used as a methodology, using descriptive research and becoming familiar with various scientific documents. . The results obtained showed the central importance of academic competencies in the comprehensive training of students; the same ones that refer to the combination of knowledge, skills, attitudes and values that a student must have to function effectively and successfully in work and working life.
Keywords: Competencies, Knowledge, Training, Higher Education, Skills.El estudio se centró en el predominio de las competencias académicas en las universidades y sus efectos en el desarrollo profesional de los estudiantes de educación superior. La metodología de investigación corresponde a una investigación descriptiva con un enfoque cualitativo hermenéutico aplicando la metodología PRISMA Para lograr este objetivo se realizó una revisión bibliográfica con nuevos aportes, y se utilizó como metodología un enfoque documental, utilizando la investigación descriptiva y familiarizándose con diversos documentos científicos. Los resultados obtenidos mostraron la importancia central de las competencias académicas en la formación integral de los estudiantes; los mismos que se refieren a la combinación de conocimientos, habilidades, actitudes y valores que debe tener un estudiante para desenvolverse efectiva y exitosamente en el trabajo y la vida laboral.
Palabras claves: Competencias, Conocimientos, Formación, Educación Superior, Habilidades.
ABSTRACT
The study focused on the prevalence of academic competencies in universities and their effects on the professional development of higher education students. The research methodology corresponds to a descriptive research with a qualitative hermeneutic approach applying the PRISMA methodology. To achieve this objective, a bibliographic review was carried out with new contributions, and a documentary approach was used as a methodology, using descriptive research and becoming familiar with various scientific documents. . The results obtained showed the central importance of academic competencies in the comprehensive training of students; the same ones that refer to the combination of knowledge, skills, attitudes and values that a student must have to function effectively and successfully in work and working life.
Keywords: Competencies, Knowledge, Training, Higher Education, Skills.
Información del manuscrito:Fecha de recepción: 22 de abril de 2024.Fecha de aceptación: 25 de junio de 2024.Fecha de publicación: 10 de julio de 2024
Intervención social a través del turismo: enfoques innovadores para la reinserción laboral
Get PDFLabor exclusion currently constitutes a problem that greatly affects communities globally. Tourism constitutes a pillar that, although it applies innovative approaches, can contribute positively to minimizing this bias. Therefore, the study presented aims to analyze how the tourism sector can act as a source of employment through innovative projects and programs that socially benefit communities. The research is developed through a systematic analysis of the literature, using some criteria of the PRISMA 2020 methodology, which allowed a detailed analysis of the selected literature, using some databases and searching for innovative approaches in social intervention through tourism. that have proven to be effective for labor reintegration. The results highlight the positive impact of tourism in economic and social terms, as well as the labor challenges faced. Social intervention in tourism together with innovative approaches constitutes an essential source for successful and sustainable community labor reintegration.
Keywords: social intervention, innovative approaches, labor reintegration, collaborative economy, sustainable development.La exclusión laboral, constituye en la actualidad, un problema que afecta en gran medida a las comunidades a nivel global. El turismo constituye un pilar, que si bien, aplica enfoques innovadores, puede contribuir de manera positiva a minimizar este sesgo. Por lo anterior, el estudio que se presenta tiene como objetivo, analizar cómo el sector turístico puede actuar como una fuente de empleo a través de proyectos y programas innovadores que benefician socialmente a las comunidades. La investigación se desarrolla a través de un análisis sistemático de la literatura, utilizando algunos criterios de la metodología PRISMA 2020, que permitieron analizar de manera detallada la literatura seleccionada, utilizando algunas bases de datos y buscando enfoques innovadores en la intervención social a través del turismo que han demostrado ser efectivos para la reinserción laboral. Los resultados destacan el impacto positivo del turismo en términos económicos y sociales, así como, los desafíos laborales enfrentados. La intervención social en el turismo unida a enfoques innovadores, constituye una fuente esencial para una reinserción laboral comunitaria exitosa y sostenible.
Palabras claves: intervención social, enfoques innovadores, reinserción laboral, economía colaborativa, desarrollo sostenible.
ABSTRACT
Labor exclusion currently constitutes a problem that greatly affects communities globally. Tourism constitutes a pillar that, although it applies innovative approaches, can contribute positively to minimizing this bias. Therefore, the study presented aims to analyze how the tourism sector can act as a source of employment through innovative projects and programs that socially benefit communities. The research is developed through a systematic analysis of the literature, using some criteria of the PRISMA 2020 methodology, which allowed a detailed analysis of the selected literature, using some databases and searching for innovative approaches in social intervention through tourism. that have proven to be effective for labor reintegration. The results highlight the positive impact of tourism in economic and social terms, as well as the labor challenges faced. Social intervention in tourism together with innovative approaches constitutes an essential source for successful and sustainable community labor reintegration.
Keywords: social intervention, innovative approaches, labor reintegration, collaborative economy, sustainable development.
Información del manuscrito:Fecha de recepción: 22 de abril de 2024.Fecha de aceptación: 25 de junio de 2024.Fecha de publicación: 10 de julio de 2024
Desafíos éticos y de privacidad en la implementación de la inteligencia artificial en la educación superior
Get PDFThe integration of artificial intelligence (AI) in Higher Education presents significant ethical and privacy challenges that require critical evaluation. This research examines the implications of using AI in university settings, focusing on the protection of personal data of students and faculty, equity in access to and use of AI technologies, and transparency in automated decision-making processes. The primary objective is to develop a comprehensive ethical framework for the responsible implementation of AI in Higher Education institutions. A mixed methodology was used, combining a systematic literature review, surveys of academic groups, and case study analysis to identify key areas of concern and emerging best practices. The results highlight the need for clear institutional policies on data management, the importance of ethical training in AI for the entire university community, and the value of human oversight in educational AI systems. Additionally, the study underscores the urgency of establishing governance mechanisms to ensure accountability and protect individual rights in the use of AI. In conclusion, the research provides a solid foundation for Higher Education institutions to develop robust ethical and privacy strategies in the adoption of AI technologies, thereby promoting an innovative and responsible educational ecosystem.
Keywords: Access to information, expert system, moral values, university student.La integración de la inteligencia artificial (IA) en la Educación Superior plantea desafíos éticos y de privacidad significativos que requieren una evaluación crítica. Esta investigación examina las implicaciones del uso de IA en entornos universitarios, centrándose en la protección de datos personales de estudiantes y docentes, la equidad en el acceso y uso de tecnologías de IA, y la transparencia en los procesos de toma de decisiones automatizados. El objetivo principal es desarrollar un marco ético integral para la implementación responsable de IA en instituciones de Educación Superior. Se utilizó una metodología mixta que combina revisión sistemática de literatura, encuestas a grupos de académicos y análisis de casos de estudio, se identificaron áreas clave de preocupación y mejores prácticas emergentes. Los resultados revelan la necesidad de políticas institucionales claras sobre el manejo de datos, la importancia de la formación ética en IA para toda la comunidad universitaria, y el valor de la supervisión humana en sistemas de IA educativos. Además, se evidenció la urgencia de establecer mecanismos de gobernanza que aseguren la rendición de cuentas y la protección de derechos individuales en el uso de IA. En conclusión la investigación proporciona una base sólida para que las instituciones de Educación Superior desarrollen estrategias éticas y de privacidad robustas en la adopción de tecnologías de IA, promoviendo así un ecosistema educativo innovador y responsable.
Palabras claves: acceso a la información, estudiante universitario, sistema experto, valores.
ABSTRACT
The integration of artificial intelligence (AI) in Higher Education presents significant ethical and privacy challenges that require critical evaluation. This research examines the implications of using AI in university settings, focusing on the protection of personal data of students and faculty, equity in access to and use of AI technologies, and transparency in automated decision-making processes. The primary objective is to develop a comprehensive ethical framework for the responsible implementation of AI in Higher Education institutions. A mixed methodology was used, combining a systematic literature review, surveys of academic groups, and case study analysis to identify key areas of concern and emerging best practices. The results highlight the need for clear institutional policies on data management, the importance of ethical training in AI for the entire university community, and the value of human oversight in educational AI systems. Additionally, the study underscores the urgency of establishing governance mechanisms to ensure accountability and protect individual rights in the use of AI. In conclusion, the research provides a solid foundation for Higher Education institutions to develop robust ethical and privacy strategies in the adoption of AI technologies, thereby promoting an innovative and responsible educational ecosystem.
Keywords: Access to information, expert system, moral values, university student.
Información del manuscrito:Fecha de recepción: 22 de abril de 2024.Fecha de aceptación: 25 de junio de 2024.Fecha de publicación: 10 de julio de 2024
Influencia de los factores psicosociales en el contexto de pandemia en el desempeño laboral de una empresa de energía O & M - 2021
Get PDFWork performance, apparently an obvious fact, but the study to consider its certainty or approximation or correlation not only had to assess numerically, but qualitatively, for this it is necessary to appreciate other factors. factors such as: psychosocial factors, psychosocial risks, perception of health, work performance and the context of a pandemic. In this regard, in the latter case, the important thing is to appreciate how the worker approached this critical moment for humanity and how it affected him, after carrying out the After the study and the data were collected, the information was expressed in detail, not using conventional instruments, but based on them or elaborated by our own consideration and accepted by experts, determining not only the relationship, but the conditions of each aspect involved in the study to summary mode. The importance of the study has been precisely to determine the conditions of psychosocial factors, psychosocial risk, perception of health and job performance and with this information, not only to appreciate which psychosocial factors affect or favor job performance, the factors corroborated by psychosocial risks that were evaluated by the same company, in addition to identifying the physical and psychological state of health of the person, all this has allowed the information obtained not only to establish the problem, but also to be able to appreciate which solutions or facts are urgently needed to improve.
Keywords: Psychosocial factors, Psychosocial risks, Job performance.El presente estudio tuvo como finalidad establecer una relación entre los factores psicosociales y el desempeño laboral, para considerar su certeza o aproximación o correlación de forma cuantitativa y cualitativa, apreciando los factores tales como: factores psicosociales, riesgos psicosociales, percepción de la salud, desempeño laboral y el contexto de pandemia, al respecto en este último caso lo importante es apreciar cómo el trabajador enfocó ese momento crítico de la humanidad y cómo lo afectó, realizado el estudio y recolectados los datos la información se expresó al detalle, no empleando instrumentos convencionales, pero si basados en ellos o elaborados por consideración propia y aceptados por expertos, determinando no solo la relación, sino las condiciones de cada aspecto involucrado en el estudio a modo de resumen. La importancia del estudio ha sido justamente la de determinar las condiciones de los factores psicosociales, del riesgo psicosocial, de la percepción de la salud y el desempeño laboral y con esa información no solo apreciar que factores psicosociales afectan o favorecen el desempeño laboral, los factores corroborados por riesgos psicosociales que se evaluaron por la misma empresa, además de identificar el estado de salud físico y psicológico de la persona, todo ello ha permitido que la información obtenida no solo establezca el problema, sino que se pueda apreciar que soluciones o hechos son necesarios de mejorar y de forma urgente.
Palabras claves: Factores psicosociales, Riesgos psicosociales, Desempeño laboral.
ABSTRACT
Work performance, apparently an obvious fact, but the study to consider its certainty or approximation or correlation not only had to assess numerically, but qualitatively, for this it is necessary to appreciate other factors. factors such as: psychosocial factors, psychosocial risks, perception of health, work performance and the context of a pandemic. In this regard, in the latter case, the important thing is to appreciate how the worker approached this critical moment for humanity and how it affected him, after carrying out the After the study and the data were collected, the information was expressed in detail, not using conventional instruments, but based on them or elaborated by our own consideration and accepted by experts, determining not only the relationship, but the conditions of each aspect involved in the study to summary mode. The importance of the study has been precisely to determine the conditions of psychosocial factors, psychosocial risk, perception of health and job performance and with this information, not only to appreciate which psychosocial factors affect or favor job performance, the factors corroborated by psychosocial risks that were evaluated by the same company, in addition to identifying the physical and psychological state of health of the person, all this has allowed the information obtained not only to establish the problem, but also to be able to appreciate which solutions or facts are urgently needed to improve.
Keywords: Psychosocial factors, Psychosocial risks, Job performance.
Información del manuscrito:Fecha de recepción: 22 de abril de 2024.Fecha de aceptación: 25 de junio de 2024.Fecha de publicación: 10 de julio de 2024
El Pensamiento Lateral como estrategia para potenciar el aprendizaje y el desarrollo del pensamiento lógico-crítico en Lengua y Literatura
Get PDFDOI: https://doi.org/10.46296/rc.v7i14edespnov.0299
This study is the result of the doctoral thesis titled "Methodological strategies for the development of logical-critical thinking in third-year bachelor students of language and literature" and analyzes the impact of lateral thinking on the development of students' logical-critical thinking. Lateral thinking, proposed by Edward de Bono, promotes creativity and critical reasoning, encouraging students to solve problems from unconventional perspectives. Using a mixed methodological approach, the study investigates students' perceptions of pedagogical strategies that integrate lateral thinking and their influence on academic performance. The results reveal that lateral thinking favors a more dynamic and reflective learning process, promoting a deeper understanding of texts and improving the ability to approach problems from different perspectives. Techniques such as problem redefining, the use of unusual analogies, and cognitive provocation were found to be effective in stimulating creativity and critical reasoning. Students indicated that these strategies helped them develop autonomous and analytical thinking, improving their cognitive skills. However, challenges in its implementation were identified, such as resistance to abandoning traditional approaches and lack of teacher training. Additionally, current assessment systems, focused on memorization, do not reflect the skills acquired through lateral thinking, highlighting the need for an update in evaluation methods. Lateral thinking is a valuable tool for transforming the teaching of Language and Literature, promoting creative and critical learning, but it requires more consistent implementation and adaptation in evaluation.
Keywords: Lateral thinking, critical thinking, pedagogical strategies.DOI: https://doi.org/10.46296/rc.v7i14edespnov.0299
Resumen
Este estudio es el resultado de la tesis doctoral titulada “Estrategias metodológicas para el desarrollo del pensamiento lógico-crítico en estudiantes de lengua y literatura de tercer año de bachillerato” y analiza el impacto del pensamiento lateral en el desarrollo del pensamiento lógico-crítico de los estudiantes. El pensamiento lateral, propuesto por Edward de Bono, promueve la creatividad y el razonamiento crítico, alentando a los estudiantes a resolver problemas desde perspectivas no convencionales. Utilizando un enfoque metodológico mixto, el estudio investiga las percepciones de los estudiantes sobre las estrategias pedagógicas que integran el pensamiento lateral y su influencia en su rendimiento académico. Los resultados revelan que el pensamiento lateral favorece un aprendizaje más dinámico y reflexivo, promoviendo una comprensión más profunda de los textos y mejorando la capacidad de abordar problemas desde diferentes enfoques. Las técnicas como la redefinición de problemas, el uso de analogías inusuales y la provocación cognitiva demostraron ser efectivas para estimular la creatividad y el razonamiento crítico. Los estudiantes señalaron que estas estrategias les ayudaron a desarrollar un pensamiento autónomo y analítico, mejorando sus habilidades cognitivas. No obstante, se identificaron desafíos en su implementación, como la resistencia a abandonar los enfoques tradicionales y la falta de capacitación docente. Además, los sistemas de evaluación actuales, centrados en la memorización, no reflejan las habilidades adquiridas a través del pensamiento lateral, lo que destaca la necesidad de una actualización en los métodos de evaluación. El pensamiento lateral es una herramienta valiosa para transformar la enseñanza de Lengua y Literatura, promoviendo un aprendizaje creativo y crítico, pero requiere una implementación más consistente y una adaptación en la evaluación.
Palabras claves: Pensamiento lateral, pensamiento lógico-crítico.
ABSTRACT
This study is the result of the doctoral thesis titled "Methodological strategies for the development of logical-critical thinking in third-year bachelor students of language and literature" and analyzes the impact of lateral thinking on the development of students' logical-critical thinking. Lateral thinking, proposed by Edward de Bono, promotes creativity and critical reasoning, encouraging students to solve problems from unconventional perspectives. Using a mixed methodological approach, the study investigates students' perceptions of pedagogical strategies that integrate lateral thinking and their influence on academic performance. The results reveal that lateral thinking favors a more dynamic and reflective learning process, promoting a deeper understanding of texts and improving the ability to approach problems from different perspectives. Techniques such as problem redefining, the use of unusual analogies, and cognitive provocation were found to be effective in stimulating creativity and critical reasoning. Students indicated that these strategies helped them develop autonomous and analytical thinking, improving their cognitive skills. However, challenges in its implementation were identified, such as resistance to abandoning traditional approaches and lack of teacher training. Additionally, current assessment systems, focused on memorization, do not reflect the skills acquired through lateral thinking, highlighting the need for an update in evaluation methods. Lateral thinking is a valuable tool for transforming the teaching of Language and Literature, promoting creative and critical learning, but it requires more consistent implementation and adaptation in evaluation.
Keywords: Lateral thinking, critical thinking, pedagogical strategies.
Información del manuscrito:Fecha de recepción: 19 de agosto de 2024.Fecha de aceptación: 21 de octubre de 2024.Fecha de publicación: 29 de noviembre de 2024