Revista Científica Arbitrada de Investigación en Comunicación, Marketing y Empresa
Not a member yet
394 research outputs found
Sort by
Recaudación del impuesto predial urbano y la ejecución presupuestaria
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0321
Among the functions of local governments is to improve the collection of urban property tax with the purpose of achieving the competent income to offer an efficient public service to citizens, however, not all taxpayers pay their obligations on time, affecting their finances. . Therefore, this investigative work was carried out with the objective of analyzing the collection of urban property tax and its impact on the budget execution of the Decentralized Autonomous Government in the Pedro Carbo canton. Regarding the methodology used in the research, it is non-experimental with a mixed qualitative-quantitative approach which allowed measuring a variable within the locality. The methods used were descriptive, analytical and theoretical, also, the interview technique was used in the person in charge of income and a survey of 370 inhabitants who currently have a property registered within the urban areas of the Pedro Carbo canton. Among the main results, it was obtained that the majority of respondents have the main problem of lack of money, which is why they cannot pay their property tax on time; In addition, it was concluded that the implementation of an urban property tax collection model would be optimal to encourage users to pay the stipulated value.
Keywords: Tax culture, public finances, income, budget.DOI: https://doi.org/10.46296/rc.v8i15.0321
Resumen
El impuesto predial es uno de los tributos más antiguos, ya que hizo parte de la tributación sobre la tierra y posteriormente se vinculó a las rentas derivadas de la misma, hasta la actualidad que se considera como un impuesto de tipo patrimonial. En este sentido, se ha evidenciado que las leyes en el Ecuador han evolucionado en pro de conseguir imparcialidad económica social para los ciudadanos, lo cual ha ocasionado cambios significativos en la economía del país. El presente trabajo investigativo se efectuó con el objetivo de analizar la recaudación de impuesto predial urbano y su impacto en la ejecución presupuestaria del Gobierno Autónomo Descentralizado en el cantón Pedro Carbo. En cuanto a la metodología se manejó una investigación no experimental con un enfoque mixto cuali- cuantitativo. Los métodos usados fueron descriptivo, analítico y teórico, además se aplicó la técnica de entrevista al encargado del departamento de rentas y una encuesta a 370 habitantes que actualmente tienen una propiedad registrada dentro de las zonas urbanas del cantón Pedro Carbo. Entre los principales resultados, se obtuvo que la mayoría de encuestados tienen como principal problema deficiencia de dinero, por lo cual no pueden pagar a tiempo su impuesto predial; además se llegó a la conclusión que la implementación de un modelo de recaudación del impuesto predial urbano sería óptima para incentivar a los usuarios a cancelar el valor estipulado, al mismo tiempo dándoles a conocer en que se están invirtiendo dicho ingreso.
Palabras claves: Cultura tributaria, finanzas públicas, ingresos, presupuesto.
ABSTRACT
Among the functions of local governments is to improve the collection of urban property tax with the purpose of achieving the competent income to offer an efficient public service to citizens, however, not all taxpayers pay their obligations on time, affecting their finances. . Therefore, this investigative work was carried out with the objective of analyzing the collection of urban property tax and its impact on the budget execution of the Decentralized Autonomous Government in the Pedro Carbo canton. Regarding the methodology used in the research, it is non-experimental with a mixed qualitative-quantitative approach which allowed measuring a variable within the locality. The methods used were descriptive, analytical and theoretical, also, the interview technique was used in the person in charge of income and a survey of 370 inhabitants who currently have a property registered within the urban areas of the Pedro Carbo canton. Among the main results, it was obtained that the majority of respondents have the main problem of lack of money, which is why they cannot pay their property tax on time; In addition, it was concluded that the implementation of an urban property tax collection model would be optimal to encourage users to pay the stipulated value.
Keywords: Tax culture, public finances, income, budget.
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
Impacto de las regletas cuisenaire en el desarrollo de nociones básicas en niños de preescolar
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0330
Cuisenaire rods are used in early childhood education for learning mathematical concepts, but the lack of studies validating their effectiveness makes understanding difficult. The objective of this research was to understand how Cuisenaire rods influence the development of basic notions of quantity, comparison, spatial relationships, and sensory perception in early childhood children. A documentary review of studies on Cuisenaire rods and their impact on preschool math learning was conducted. The analysis showed that the rods help visualize abstract mathematical concepts and improve the understanding of basic operations through sensory manipulation, promoting exploration, autonomy, and mathematical language. It is concluded that Cuisenaire rods are effective for teaching mathematical notions by combining visual and tactile stimuli, contributing to early learning, confidence, and adaptation to different learning styles.
Keywords: Autonomy, comparison, coordination, manipulative, reasoning.DOI: https://doi.org/10.46296/rc.v8i15.0330
RESUMEN
Las regletas Cuisenaire se usan en educación inicial para el aprendizaje de conceptos matemáticos, la falta de estudios que validen su efectividad dificulta su comprensión. El objetivo de esta investigación fue comprender cómo influyen las regletas Cuisenaire en el desarrollo de nociones básicas de cantidad, comparación, relaciones espaciales, y percepción sensorial en niños de educación inicial. Se llevó a cabo una revisión documental de estudios sobre las regletas Cuisenaire y su impacto en el aprendizaje de matemáticas en preescolares. El análisis mostró que las regletas ayudan a visualizar conceptos matemáticos abstractos y mejoran la comprensión de operaciones básicas mediante la manipulación sensorial, lo que promueve la exploración, autonomía y el lenguaje matemático. Se concluye que las regletas Cuisenaire son eficaces para la enseñanza de nociones matemáticas al combinar estímulos visuales y táctiles, contribuyendo al aprendizaje temprano, la confianza y la adaptación a los estilos de aprendizaje.
Palabras claves: Autonomía, comparación, coordinación, manipulativo, razonamiento.
ABSTRACT
Cuisenaire rods are used in early childhood education for learning mathematical concepts, but the lack of studies validating their effectiveness makes understanding difficult. The objective of this research was to understand how Cuisenaire rods influence the development of basic notions of quantity, comparison, spatial relationships, and sensory perception in early childhood children. A documentary review of studies on Cuisenaire rods and their impact on preschool math learning was conducted. The analysis showed that the rods help visualize abstract mathematical concepts and improve the understanding of basic operations through sensory manipulation, promoting exploration, autonomy, and mathematical language. It is concluded that Cuisenaire rods are effective for teaching mathematical notions by combining visual and tactile stimuli, contributing to early learning, confidence, and adaptation to different learning styles.
Keywords: Autonomy, comparison, coordination, manipulative, reasoning.
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
Evasión de la reparación integral material e inmaterial por accidentes de tránsito en Zamora correspondiente al periodo 2023 al 2024
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0334
This study is relevant because traffic accidents represent one of the main causes of deaths, injuries and significant material damages in Zamora, Ecuador. The evasion of comprehensive material and immaterial reparation for traffic accidents not only violates the rights of victims by re-victimizing them, a situation prohibited by our Constitution of the Republic of Ecuador in its Art. 78, but also affects confidence in the justice system. This work will allow us to identify flaws in the current criminal regulations and the Justice system due to judicial sentences in which true comprehensive reparation to victims is omitted and that it is correct, which could contribute to the formulation of public policies and legal reforms aimed at guaranteeing the protection of victims' rights; since these today affect confidence in the criminal justice system because it is not sufficient for true reparatory justice for victims who have to follow new civil proceedings in order to obtain justice for comprehensive material and immaterial reparation; This means that at this time a criminal process is not sufficient to access material and immaterial restorative justice, as in almost all countries in the world.
Keywords: Traffic accidents, Comprehensive reparation, Justice system, Victims' rights.DOI: https://doi.org/10.46296/rc.v8i15.0334
RESUMEN
El presente estudio surge debido a que, los accidentes de tránsito representan una de las principales causas de muerte, heridos y cuantiosos daños materiales en Zamora, Ecuador. La evasión de la reparación integral, material e inmaterial por accidentes de tránsito no solo vulnera los derechos de las víctimas revictimizándolas, situación prohibida por nuestra Constitución en su Art. 78, sino que también afecta la confianza en el sistema de justicia. Este trabajo identificará fallas en la normativa penal vigente y el sistema judicial a través de sentencias en las que se omite una adecuada reparación integral a las víctimas, lo que podría contribuir a la formulación de políticas públicas y reformas legales orientadas a garantizar la protección de los derechos de las víctimas; ya que las mismas hoy afectan la confianza en el sistema judicial penal, debido a que, el mismo no es suficiente para una verdadera justicia reparatoria a las víctimas, quienes tienen que seguir procesos civiles para poder obtener una reparación integral material e inmaterial; es decir que en estos momentos un proceso penal no es suficiente para acceder a la justicia reparatoria material e inmaterial como en casi todos los países del mundo.
Palabras claves: Accidentes de tránsito, Reparación integral, Sistema de justicia, Derechos de las víctimas.
ABSTRACT
This study is relevant because traffic accidents represent one of the main causes of deaths, injuries and significant material damages in Zamora, Ecuador. The evasion of comprehensive material and immaterial reparation for traffic accidents not only violates the rights of victims by re-victimizing them, a situation prohibited by our Constitution of the Republic of Ecuador in its Art. 78, but also affects confidence in the justice system. This work will allow us to identify flaws in the current criminal regulations and the Justice system due to judicial sentences in which true comprehensive reparation to victims is omitted and that it is correct, which could contribute to the formulation of public policies and legal reforms aimed at guaranteeing the protection of victims' rights; since these today affect confidence in the criminal justice system because it is not sufficient for true reparatory justice for victims who have to follow new civil proceedings in order to obtain justice for comprehensive material and immaterial reparation; This means that at this time a criminal process is not sufficient to access material and immaterial restorative justice, as in almost all countries in the world.
Keywords: Traffic accidents, Comprehensive reparation, Justice system, Victims' rights.
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
Gestión de talento humano en el impacto del desempeño laboral
Get PDFDOI: https://doi.org/10.46296/rc.v8i15.0349
In the public sector, human talent management has had an impact on the level of efficiency in the management of civil servants using tools and performance indicators that contribute to continuous improvement. Therefore, the objective of this study was to analyze human talent management and its impact on the work performance of the Human Resources area. In addition, it will be based on theoretical foundations in relation to the factors of human talent management in public institutions, as well as verify the level of job performance in internal activities by workers of the Municipal Decentralized Autonomous Government of the canton Jama. In order to achieve the objectives, a non-experimental approach methodology was used. The surveys were applied to 7 employees of the Human Resources area, allowing the collection of quantitative data, and an interview was conducted with the Director to obtain a more detailed qualitative view of the experiences and perceptions of the personnel with respect to their work environment and performance practices. The results of the study revealed that 57.81% considered that the evaluation and management optimization processes are efficient, but 85.71% indicated that the contribution of the training programs are not efficient enough to generate a good performance in the updating of the functions; where the Director stated that the institution has a biannual evaluation system to measure the performance level of the personnel as established in art. 2 of the Technical Norm of the Performance Evaluation Subsystem.
Keywords: Civil service, evaluation, perception, objectives, resources.DOI: https://doi.org/10.46296/rc.v8i15.0349
RESUMEN
En el ámbito público la gestión del Talento Humano ha generado impacto en el nivel de eficiencia dentro de las gestiones de los funcionarios mediante la utilización de herramientas e indicadores de desempeño que contribuyen a la mejora continua, el objetivo de este trabajo es determinar la importancia de la gestión y su impacto en el desempeño laboral del área de Talento Humano. Además, se fundamentará bases teóricas en relación con los factores de la gestión de talento humano en las instituciones públicas, así mismo, se verificará el nivel de desempeño laboral en las actividades internas por parte de los trabajadores del Gobierno Autónomo Descentralizado Municipal del cantón Jama. Para alcanzar los objetivos, se empleó una metodología con enfoque no experimental. Las encuestas se aplicaron a 7 funcionarios del área de Talento Humano, permitiendo recopilar datos cuantitativos, se realizó entrevista al Director para obtener una visión cualitativa más detallada de las experiencias y percepciones del personal respecto a su entorno laboral y las prácticas al desempeño. Los resultados del estudio revelaron el 57,81% consideraron que los procesos de evaluación y optimización de la gestión son eficientes, pero, 85,71% indicaron que el aporte de los programas de capacitaciones son pocos eficientes para generar un buen desempeño en las actualizaciones de las funciones; donde el Director manifiesto que la institución cuenta con un sistema de evaluación semestral para medir el nivel de rendimiento del personal como establece el art. 2 de la Norma Técnica del Subsistema de Evaluación del Desempeño.
Palabras claves: Función pública, evaluación, percepción, objetivos, recursos.
ABSTRACT
In the public sector, human talent management has had an impact on the level of efficiency in the management of civil servants using tools and performance indicators that contribute to continuous improvement. Therefore, the objective of this study was to analyze human talent management and its impact on the work performance of the Human Resources area. In addition, it will be based on theoretical foundations in relation to the factors of human talent management in public institutions, as well as verify the level of job performance in internal activities by workers of the Municipal Decentralized Autonomous Government of the canton Jama. In order to achieve the objectives, a non-experimental approach methodology was used. The surveys were applied to 7 employees of the Human Resources area, allowing the collection of quantitative data, and an interview was conducted with the Director to obtain a more detailed qualitative view of the experiences and perceptions of the personnel with respect to their work environment and performance practices. The results of the study revealed that 57.81% considered that the evaluation and management optimization processes are efficient, but 85.71% indicated that the contribution of the training programs are not efficient enough to generate a good performance in the updating of the functions; where the Director stated that the institution has a biannual evaluation system to measure the performance level of the personnel as established in art. 2 of the Technical Norm of the Performance Evaluation Subsystem.
Keywords: Civil service, evaluation, perception, objectives, resources.
Información del manuscrito:Fecha de recepción: 06 de enero de 2025.Fecha de aceptación: 13 de marzo de 2025.Fecha de publicación: 10 de abril de 2025
El acatamiento de la norma de control interno 407-05 establecido en el área de talento humano del Hospital Básico Jipijapa
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0390
ABSTRACT
Internal control in the area of human talent is essential for the effectiveness and transparency in the management and administration of health institutions. This research analyzes the adherence to the internal control regulations 407-05 in the Jipijapa Basic Hospital, detecting strengths and weaknesses in its implementation. The main objective of the research is to analyze the level of compliance with this regulation in the procedures for selection, hiring, supervision and evaluation of personnel. The methodology used is quantitative and qualitative, structured interviews were applied to employees in the human resources sector and surveys to administrative personnel. In addition, a documentary review of the processes established in the entity was carried out. This amounts to a number of 5 people who provide the necessary information. Likewise, the deductive method was used to promote compliance with the principles and requirements of the regulation, allowing real data to be obtained. The results indicate that despite the fact that some internal control systems have been implemented, deficiencies persist in the supervision and execution of procedures, which could cause inconsistencies in the management of human talent. The need to increase staff training in control regulations and optimize internal surveillance systems was demonstrated. It was concluded that the Jipijapa Basic Hospital needs to consolidate compliance with standard 407-05 through the implementation of more effective control strategies, promoting clearer and more efficient administration in the area of human talent.
Keywords: human talent, administrative management, supervision, compliance.DOI: https://doi.org/10.46296/rc.v8i16.0390
RESUMEN
El control interno en el área del talento humano es fundamental en la eficacia y la transparencia en la gestión administración de las instituciones de salud. La presente investigación analiza la adherencia a la normativa de control interno 407-05 en el Hospital Básico Jipijapa, detectando puntos fuertes y débiles en su implementación. El objetivo principal de la investigación es analizar el nivel de cumplimiento de esta normativa en los procedimientos de selección, contratación, supervisión y evaluación del personal. La metodología utilizada es de carácter cuantitativo y cualitativo, se aplicó entrevistas estructuradas a los empleados del sector de recursos humanos y encuestas al personal de administración, se llevó a cabo una revisión documental de los procesos establecidos en la entidad asciende a un número de 5 personas la cual brindan información necesaria, así mismo se utilizó el método deductivo que fomenta el cumplimiento de principios y los requerimientos de la norma, permitiendo obtener datos reales. Los resultados señalan a pesar de que han implementado algunos sistemas de control interno, persisten deficiencias en la supervisión y ejecución de los procedimientos, lo que podría provocar inconsistencias en la gestión del talento humano. Se demostró la necesidad de incrementar la formación del personal en las regulaciones de control y optimizar los sistemas de vigilancia interna. Se concluyó en el Hospital Básico Jipijapa necesita consolidar el acatamiento de la norma 407-05 a través de la implementación de estrategias de control más efectivas, fomentando una administración más clara y eficaz en el área de talento humano.
Palabras claves: talento humano, gestión administrativa, supervisión, cumplimiento.
ABSTRACT
Internal control in the area of human talent is essential for the effectiveness and transparency in the management and administration of health institutions. This research analyzes the adherence to the internal control regulations 407-05 in the Jipijapa Basic Hospital, detecting strengths and weaknesses in its implementation. The main objective of the research is to analyze the level of compliance with this regulation in the procedures for selection, hiring, supervision and evaluation of personnel. The methodology used is quantitative and qualitative, structured interviews were applied to employees in the human resources sector and surveys to administrative personnel. In addition, a documentary review of the processes established in the entity was carried out. This amounts to a number of 5 people who provide the necessary information. Likewise, the deductive method was used to promote compliance with the principles and requirements of the regulation, allowing real data to be obtained. The results indicate that despite the fact that some internal control systems have been implemented, deficiencies persist in the supervision and execution of procedures, which could cause inconsistencies in the management of human talent. The need to increase staff training in control regulations and optimize internal surveillance systems was demonstrated. It was concluded that the Jipijapa Basic Hospital needs to consolidate compliance with standard 407-05 through the implementation of more effective control strategies, promoting clearer and more efficient administration in the area of human talent.
Keywords: human talent, administrative management, supervision, compliance.
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
Innovación tecnológica y su adopción en PYMES de servicios del cantón Rocafuerte
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0399
ABSTRACT
Technological innovation in service SMEs fosters sustainability and organizational resilience. By adopting emerging technologies, these companies can reduce costs, minimize human errors and access larger markets, even internationally. The main objective of this study was to examine the importance of technological innovation and its adoption in service SMEs in Rocafuerte canton. Among the materials and methods applied in the research were considered a quantitative approach, with a deductive, descriptive and bibliographic type of research. As a sample, 92 users of the service SMEs of Rocafuerte county were surveyed to determine their opinions. In general, it was determined that technological innovation plays a crucial role in strengthening the competitiveness and sustainability of service SMEs in Rocafuerte canton by enabling them to improve their operational efficiency, the quality of their products or services, and their capacity to adapt to a dynamic environment. However, its adoption faces significant barriers, such as lack of resources, technological infrastructure and specialized knowledge.
Keywords: Entrepreneurship, business, technological innovation.DOI: https://doi.org/10.46296/rc.v8i16.0399
RESUMEN
La innovación tecnológica en las PYMES de servicios fomenta la sostenibilidad y la resiliencia organizacional. Al adoptar tecnologías emergentes, estas empresas pueden reducir costos, minimizar errores humanos y acceder a mercados más amplios, incluso a nivel internacional. El presente trabajo tuvo como objetivo principal examinar la importancia de la innovación tecnológica y su adopción en las PYMES de servicios del cantón Rocafuerte. Entre los materiales y métodos aplicados en la investigación se consideraron un enfoque cuantitativo, con un tipo de investigación deductiva, descriptivo y bibliográfico. Como muestra se tomó a 92 usuarios de las PYMES de servicio del cantón Rocafuerte a los cuales se les aplicó la respectiva encuesta para determinar sus opiniones. Se determina de manera general que la innovación tecnológica juega un papel crucial en el fortalecimiento de la competitividad y sostenibilidad de las PYMES de servicios en el cantón Rocafuerte, al permitirles mejorar la eficiencia operativa, la calidad de sus productos o servicios y su capacidad de adaptación a un entorno dinámico. Sin embargo, su adopción enfrenta barreras significativas, como la falta de recursos, infraestructura tecnológica y conocimiento especializado, lo que limita su implementación efectiva.
Palabras claves: Emprendimiento, empresa, innovación tecnológica.
ABSTRACT
Technological innovation in service SMEs fosters sustainability and organizational resilience. By adopting emerging technologies, these companies can reduce costs, minimize human errors and access larger markets, even internationally. The main objective of this study was to examine the importance of technological innovation and its adoption in service SMEs in Rocafuerte canton. Among the materials and methods applied in the research were considered a quantitative approach, with a deductive, descriptive and bibliographic type of research. As a sample, 92 users of the service SMEs of Rocafuerte county were surveyed to determine their opinions. In general, it was determined that technological innovation plays a crucial role in strengthening the competitiveness and sustainability of service SMEs in Rocafuerte canton by enabling them to improve their operational efficiency, the quality of their products or services, and their capacity to adapt to a dynamic environment. However, its adoption faces significant barriers, such as lack of resources, technological infrastructure and specialized knowledge.
Keywords: Entrepreneurship, business, technological innovation.
Información del manuscrito:Fecha de recepción: 11 de junio de 2025.Fecha de aceptación: 29 de agosto de 2025.Fecha de publicación: 17 de septiembre de 2025
Análisis jurídico del Decreto Ejecutivo Nº 111 de 2024: Crimen Organizado y Derechos Humanos en Ecuador
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0387
ABSTRACT
The analysis of Executive Decree No. 111, issued in Ecuador in January 2024, focuses on the state's response to the rise in violence linked to organized crime through the declaration of an internal armed conflict and the authorization of military intervention in conjunction with the National Police. This decree has generated debates regarding its constitutionality, consistency with the Comprehensive Organic Criminal Code, and respect for human rights, especially in relation to the broad and ambiguous definition of terrorism, which could lead to indiscriminate criminalization and violations of due process. The study assesses the decree's compliance with the 2008 Constitution, which protects inalienable rights and strictly regulates states of emergency, as well as with international standards such as the International Covenant on Civil and Political Rights and the American Convention on Human Rights. The legal validity of declaring an internal armed conflict and its implications for fundamental rights and procedural guarantees are analyzed. The investigation applies a dogmatic and critical legal approach, reviewing doctrine, jurisprudence, and national and international standards, concluding that while the measure responds to a legitimate need to control public order, it has excesses that could compromise the validity of the constitutional rule of law, generating risks of excessive militarization and infringement of fundamental rights without adequate democratic controls.
Keywords: Constitution, Human Rights, Criminal Law, International Humanitarian Law, State of Emergency, Public Security, Terrorism.DOI: https://doi.org/10.46296/rc.v8i16.0387
RESUMEN
El análisis del Decreto Ejecutivo No. 111, emitido en Ecuador en enero de 2024, se centra en la respuesta estatal frente al aumento de la violencia vinculada al crimen organizado mediante la declaración de un conflicto armado interno y la autorización de la intervención militar en conjunto con la Policía Nacional. Este decreto ha generado debates sobre su constitucionalidad, coherencia con el Código Orgánico Integral Penal y respeto a los derechos humanos, especialmente en relación con la tipificación amplia y ambigua del terrorismo que podría conllevar una criminalización indiscriminada y vulneraciones al debido proceso. El estudio evalúa la conformidad del decreto con la Constitución de 2008, que protege derechos irrenunciables y regula estrictamente los estados de excepción, así como con normas internacionales como el Pacto Internacional de Derechos Civiles y Políticos y la Convención Americana sobre Derechos Humanos. Se analizan tanto la validez jurídica de declarar un conflicto armado interno como las implicaciones en derechos fundamentales y garantías procesales. La investigación aplica un enfoque jurídico dogmático y crítico, revisando doctrina, jurisprudencia y normas nacionales e internacionales, para concluir que si bien la medida responde a una necesidad legítima de control del orden público, tiene excesos que pueden comprometer la vigencia del Estado constitucional de derechos, generando riesgos de militarización excesiva y afectación de derechos fundamentales sin controles democráticos adecuados.
Palabras claves: Constitución, Derechos humanos, Derecho penal, Derecho internacional humanitario, Estado de excepción, Seguridad pública, Terrorismo.
ABSTRACT
The analysis of Executive Decree No. 111, issued in Ecuador in January 2024, focuses on the state's response to the rise in violence linked to organized crime through the declaration of an internal armed conflict and the authorization of military intervention in conjunction with the National Police. This decree has generated debates regarding its constitutionality, consistency with the Comprehensive Organic Criminal Code, and respect for human rights, especially in relation to the broad and ambiguous definition of terrorism, which could lead to indiscriminate criminalization and violations of due process. The study assesses the decree's compliance with the 2008 Constitution, which protects inalienable rights and strictly regulates states of emergency, as well as with international standards such as the International Covenant on Civil and Political Rights and the American Convention on Human Rights. The legal validity of declaring an internal armed conflict and its implications for fundamental rights and procedural guarantees are analyzed. The investigation applies a dogmatic and critical legal approach, reviewing doctrine, jurisprudence, and national and international standards, concluding that while the measure responds to a legitimate need to control public order, it has excesses that could compromise the validity of the constitutional rule of law, generating risks of excessive militarization and infringement of fundamental rights without adequate democratic controls.
Keywords: Constitution, Human Rights, Criminal Law, International Humanitarian Law, State of Emergency, Public Security, Terrorism.
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
Cultura Tributaria y Transformación Digital en los emprendedores del cantón Jipijapa
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0371
ABSTRACT
Digital transformation and tax culture are essential concepts within economic development. In modern contexts, we can mention the involvement of digital tools and tax processes that promote tax compliance. In Jipijapa, the limited tax culture and the low adoption of technologies among entrepreneurs represent a great challenge since informality today exceeds 60%, thus affecting tax collection and limiting digital modernization. The objective of the research was to analyze the relationship between tax culture and digital transformation in entrepreneurs in this canton. Through a mixed approach, surveys were applied to 146 entrepreneurs and interviews were carried out with selected people, reaching a Cronbach's alpha of 0.952, guaranteeing the reliability of the instruments used, In addition to this, deductive and inductive methods were used for a data analysis that showed results where 40.4% of entrepreneurs mentioned having knowledge about tax sanctions as opposed to 37.1% who know how to access tax information within the digital portals offered by the Decentralized Autonomous Government of the canton, 33.1% who show having basic knowledge both in technology and taxation and 39.2% of users of digital platforms to carry out tax procedures. Concluding that digital transformation significantly improves tax compliance and the financial sustainability of entrepreneurs by promoting economic formalization and incentivizing the adoption of digital tools to strengthen the local economy and the sustainability of economic activities.
Keywords: taxes, regulations, digitalization, transformation, sustainability.DOI: https://doi.org/10.46296/rc.v8i16.0371
RESUMEN
La transformación digital y la cultura tributaria son conceptos esenciales dentro del desarrollo económico, en contextos modernos, se puede mencionar una implicación de herramientas digitales y procesos tributarios que fomenten el cumplimiento fiscal. En Jipijapa la limitada cultura tributaria y la baja adopción de tecnologías entre los emprendedores representa un gran desafío puesto que la informalidad hoy en día supera el 60%, afectando de esta manera la recaudación fiscal, limitando la modernización digital. La investigación tuvo como objetivo el analizar la relación entre la cultura tributaria y la transformación digital en los emprendedores de este cantón, mediante un enfoque mixto se aplicaron encuestas a 146 emprendedores y entrevistas a personas seleccionadas, alcanzando un alfa de Cronbach de 0.952 garantizando la confiabilidad de los instrumentos utilizados, además de esto se utilizaron métodos deductivos e inductivos para un análisis de datos que mostraron resultados donde el 40.4% de emprendedores mencionó tener un conocimiento sobre las sanciones tributarias a diferencia de un 37.1% qué conoce cómo acceder a la información tributaria dentro de los portales digitales que ofrece el Gobierno Autónomo Descentralizado del cantón, un 33.1% que muestra tener conocimientos básicos tanto en tecnología como en tributación y un 39.2% de usuarios de plataformas digitales para realizar trámites fiscales. Concluyendo que la transformación digital mejora de manera significativa el cumplimiento tributario y la sostenibilidad financiera de los emprendedores fomentando una formalización económica e incentivando la adopción de herramientas digitales para fortalecer la economía local y la sostenibilidad de las actividades económicas.
Palabras claves: tributos, normativas, digitalización, transformación, sostenibilidad.
ABSTRACT
Digital transformation and tax culture are essential concepts within economic development. In modern contexts, we can mention the involvement of digital tools and tax processes that promote tax compliance. In Jipijapa, the limited tax culture and the low adoption of technologies among entrepreneurs represent a great challenge since informality today exceeds 60%, thus affecting tax collection and limiting digital modernization. The objective of the research was to analyze the relationship between tax culture and digital transformation in entrepreneurs in this canton. Through a mixed approach, surveys were applied to 146 entrepreneurs and interviews were carried out with selected people, reaching a Cronbach's alpha of 0.952, guaranteeing the reliability of the instruments used, In addition to this, deductive and inductive methods were used for a data analysis that showed results where 40.4% of entrepreneurs mentioned having knowledge about tax sanctions as opposed to 37.1% who know how to access tax information within the digital portals offered by the Decentralized Autonomous Government of the canton, 33.1% who show having basic knowledge both in technology and taxation and 39.2% of users of digital platforms to carry out tax procedures. Concluding that digital transformation significantly improves tax compliance and the financial sustainability of entrepreneurs by promoting economic formalization and incentivizing the adoption of digital tools to strengthen the local economy and the sustainability of economic activities.
Keywords: taxes, regulations, digitalization, transformation, sustainability.
Información del manuscrito:Fecha de recepción: 20 de enero de 2025.Fecha de aceptación: 13 de marzo de 2025.Fecha de publicación: 10 de julio de 2025
Las TICs y su impacto en el fomento contable y tributario en el cantón Jipijapa
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0382
ABSTRACT
Today, ICTs have become an indispensable tool within an organization, facilitating accounting and tax-related tasks thanks to increased technological innovation. This facilitates access to data and provides immediate information. The objective of this work is to contribute to the use of ICTs for accounting and tax promotion in the Jipijapa canton. It also supports theories such as tax compliance and identifies the level of ignorance present in the canton. To achieve these objectives, a non-experimental methodology was used. Surveys were administered to 379 merchants, which allowed for the collection of quantitative data. A face-to-face interview was conducted with the Indacochea salesperson, along with the president of the Chamber of Commerce, to gain a more detailed qualitative insight into tax obligations and other activities related to the IRS. The study's results revealed that 58% consider the factors offered by the Internal Revenue Service to be very efficient, but 39% indicate that the main reason they face when failing to comply with their obligations is lack of knowledge about them, with taxpayers stating that tax obligations are managed online. The best practices within the service have benefited financial profitability.
Keywords: Contribution, financial profitability, objective, interview, methodology, lack of knowledge.DOI: https://doi.org/10.46296/rc.v8i16.0382
RESUMEN
Las TICs se han convertido hoy en día en una herramienta indispensable dentro de una organización, facilitando trabajos contables y temas relacionados con la tributación gracias a que existe una mayor innovación tecnológica, de tal forma facilita el acceso a datos y se obtiene información inmediata. El objetivo de este trabajo es la contribución al uso de las TICs s para el fomento contable y tributario en el cantón Jipijapa. Además se fundamentan teorías como el cumplimiento de las obligaciones tributarias, a su vez se identifica el nivel de desconocimiento presente en el cantón. Para alcanzar los objetivos se empleó una metodología con enfoque no experimental. Las encuestas se aplicaron a 379 comerciantes, el cual permitio obtener datos cuantitativos, se realizó una entrevista presencial al comercial Indacochea en conjunto con el presidente de la cámara de comercio para tener una visión cualitativa más detallada en cuanto a las obligaciones tributarias u otras actividades respecto al SRI. Los resultados del estudio revelaron que el 58% consideran que los factores que ofrece el Servicio de Rentas Internas son muy eficientes, pero, el 39% indican que el principal factor que enfrentan para no dar cumplimiento con sus obligaciones es el desconocimiento de los mismos, en donde el contribuyente manifiesta que las obligaciones tributarias son manejadas de manera online. Con las buenas prácticas que existe dentro del local se benefició la rentabilidad financiera.
Palabras claves: Contribución, rentabilidad financiera, objetivo, entrevista, metodología, desconocimiento.
ABSTRACT
Today, ICTs have become an indispensable tool within an organization, facilitating accounting and tax-related tasks thanks to increased technological innovation. This facilitates access to data and provides immediate information. The objective of this work is to contribute to the use of ICTs for accounting and tax promotion in the Jipijapa canton. It also supports theories such as tax compliance and identifies the level of ignorance present in the canton. To achieve these objectives, a non-experimental methodology was used. Surveys were administered to 379 merchants, which allowed for the collection of quantitative data. A face-to-face interview was conducted with the Indacochea salesperson, along with the president of the Chamber of Commerce, to gain a more detailed qualitative insight into tax obligations and other activities related to the IRS. The study's results revealed that 58% consider the factors offered by the Internal Revenue Service to be very efficient, but 39% indicate that the main reason they face when failing to comply with their obligations is lack of knowledge about them, with taxpayers stating that tax obligations are managed online. The best practices within the service have benefited financial profitability.
Keywords: Contribution, financial profitability, objective, interview, methodology, lack of knowledge
Estrategias competitivas en destinos turísticos: Claves para diferenciarse en un mercado globalizado
Get PDFDOI: https://doi.org/10.46296/rc.v8i16.0393
ABSTRACT
The general objective of this article is to design competitive strategies for key tourist destinations to differentiate themselves in a globalized destination market, enabling their sustainable differentiation. This article analyzes the strategies that can be implemented in a destination with high cultural and natural potential, but with limited competitiveness in the national and international tourism market. Using a qualitative methodology based on a bibliographic review, documentary analysis, direct observation extended to rural, coastal, and community areas, and interviews with key stakeholders, the destination's strengths, weaknesses, and opportunities are identified. The results indicate that the combination of cultural identity, sustainable tourism, technological innovation, and improved visitor experience constitutes a solid basis for strategic differentiation. It is concluded that, through integrated management between the public, private, and community sectors, the destination can consolidate itself as a benchmark for sustainable cultural and community tourism in the coastal region of Ecuador.
Keywords: Competitive strategies in tourist destinations, tourism differentiation, competitive analysis, destination differentiation, sustainability analysis.DOI: https://doi.org/10.46296/rc.v8i16.0393
RESUMEN
El presente artículo tiene como objetivo general diseñar estrategias competitivas en destinos turísticos claves para diferenciarse en un mercado globalizado de los destinos, que permitan su diferenciación sostenible. Este artículo analiza las estrategias que pueden implementarse en un destino con alto potencial cultural y natural, pero con limitada competitividad en el mercado turístico nacional e internacional. Mediante una metodología cualitativa basada en revisión bibliográfica, análisis documental, observación directa ampliada a zonas rurales, costeras y comunitarias, y entrevistas a actores clave, se identifican las fortalezas, debilidades y oportunidades del destino. Los resultados indican que la combinación de identidad cultural, turismo sostenible, innovación tecnológica y mejora en la experiencia del visitante constituye una base sólida para la diferenciación estratégica. Se concluye que, mediante una gestión integrada entre lo público, privado y comunitario, el destino puede consolidarse como un referente de turismo cultural y comunitario sostenible en la región costera del Ecuador.
Palabras claves: estrategias competitivas en destinos turísticos, diferenciación turística, análisis competitivo, diferenciación de destinos, análisis de sostenibilidad.
ABSTRACT
The general objective of this article is to design competitive strategies for key tourist destinations to differentiate themselves in a globalized destination market, enabling their sustainable differentiation. This article analyzes the strategies that can be implemented in a destination with high cultural and natural potential, but with limited competitiveness in the national and international tourism market. Using a qualitative methodology based on a bibliographic review, documentary analysis, direct observation extended to rural, coastal, and community areas, and interviews with key stakeholders, the destination's strengths, weaknesses, and opportunities are identified. The results indicate that the combination of cultural identity, sustainable tourism, technological innovation, and improved visitor experience constitutes a solid basis for strategic differentiation. It is concluded that, through integrated management between the public, private, and community sectors, the destination can consolidate itself as a benchmark for sustainable cultural and community tourism in the coastal region of Ecuador.
Keywords: Competitive strategies in tourist destinations, tourism differentiation, competitive analysis, destination differentiation, sustainability analysis.
Información del manuscrito:Fecha de recepción: 06 de mayo de 2025.Fecha de aceptación: 15 de julio de 2025.Fecha de publicación: 15 de septiembre de 2025