Adopción de Aulas Virtuales Sincrónicas en la Educación Secundaria: Un Análisis de las Prácticas Docentes en el Contexto de la Enseñanza Remota Impulsada por el COVID-19

Virtual learning came to drastically replace face-to-face learning scenarios. The members of the educational community left social contact to interact with technological devices, whose teacher-student relationship became unequal, limiting participation. The virtual classroom is a space that allows socialization, a place in which human relations and cooperative learning are fostered with the help of technology. The objective of the present study was to identify why teachers adopt synchronous virtual classrooms and how they use them after their adoption. The design of the research was cross-sectional with a quantitative approach, for which 111 teachers of Higher Basic General Education who use this type of classroom were invited to participate in said process. The technique used was the survey which was validated by three experts in technological instruction, whose main section consisted of nine questions regarding the use and adoption of virtual classrooms. For this purpose, a link was created with a hyperlink within the Google Forms platform, indicating that their participation was anonymous and voluntary. Survey data was collected satisfactorily. The results of the article determined that the use of synchronous virtual classrooms serves to communicate the areas of knowledge efficiently with the effective accompaniment of the tools that compose it. Keywords: virtual classroom, synchronous, factors, teacher, student.El aprendizaje virtual vino a reemplazar de forma drástica los escenarios de aprendizaje de forma presencial. Los miembros de la comunidad educativa dejaron el contacto social para interactuar con los dispositivos tecnológicos, cuya relación docente-alumno se volvió desigual, limitando la participación. El aula virtual es un espacio que permite la socialización, lugar en el cual se fomentan las relaciones humanas y el aprendizaje cooperativo con ayuda de la tecnología. El objetivo del presente estudio fue identificar por qué los docentes adoptan aulas virtuales sincrónicas y cómo las usan después de su adopción. El diseño de la investigación fue de corte transversal con enfoque cuantitativo, para lo cual se invitó a 111 docentes de Educación General Básica Superior que utilizan este tipo de aulas a participar en dicho proceso. La técnica utilizada fue la encuesta la cual fue validada por tres expertos en instrucción tecnológica, cuya sección principal constó de nueve preguntas referentes al uso y adopción de aulas virtuales. Para tal efecto, se creó un link con un hipervínculo dentro de la plataforma Google Forms, indicándoles que su participación era de forma anónima y voluntaria. Los datos de la encuesta se recopilaron de forma satisfactoria. Los resultados del artículo, determinaron que el uso de las aulas virtuales sincrónicas sirve para comunicar las áreas del saber de manera eficiente con el acompañamiento efectivo de las herramientas que la componen. Palabras claves: aula virtual, sincrónica, factores, docente, estudiante. ABSTRACT Virtual learning came to drastically replace face-to-face learning scenarios. The members of the educational community left social contact to interact with technological devices, whose teacher-student relationship became unequal, limiting participation. The virtual classroom is a space that allows socialization, a place in which human relations and cooperative learning are fostered with the help of technology. The objective of the present study was to identify why teachers adopt synchronous virtual classrooms and how they use them after their adoption. The design of the research was cross-sectional with a quantitative approach, for which 111 teachers of Higher Basic General Education who use this type of classroom were invited to participate in said process. The technique used was the survey which was validated by three experts in technological instruction, whose main section consisted of nine questions regarding the use and adoption of virtual classrooms. For this purpose, a link was created with a hyperlink within the Google Forms platform, indicating that their participation was anonymous and voluntary. Survey data was collected satisfactorily. The results of the article determined that the use of synchronous virtual classrooms serves to communicate the areas of knowledge efficiently with the effective accompaniment of the tools that compose it. Keywords: virtual classroom, synchronous, factors, teacher, student. 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

Goce a plenitud de los Derechos Humanos, en materia penal, en relacion al respeto del Derecho Constitucional de las reglas del debido proceso

Laws are instruments that allow societies to form a system of values that govern the actions of the individuals that make them up, this makes them of vital importance in any legal system of any nation. Through the universal declaration of Human Rights, the first steps were taken in terms of regulating the guarantees that must be maintained for every human being belonging to any country; however, each nation had to conceive its own legislation in depending on their own characteristics and needs, such as guaranteeing due process to each citizen. The objective of this research lies mainly in knowing what refers to the legal implications that derive from the enjoyment of due process, such as respect for the human rights contemplated in the constitution of the Republic of Ecuador. All this using a documentary bibliographic methodology in which a search was carried out on the web of the main databases such as Dialnet, Scielo, among others. The main result highlights the fact that although the right to due process is fundamental and must be guaranteed, it still presents ambiguity in its application, as well as it is a right that is violated on multiple occasions, which demonstrates weakness in the system. national legal. Keywords: information technologies, teaching, learning, virtual learning environments.Las leyes son instrumentos que permiten a las sociedades conformar un sistema de valores que permitan regir el actuar de los individuos que las conforman, esto hace que sean de vital importancia en todo ordenamiento jurídico de cualquier nación. Por medio de la declaración universal de los Derechos Humanos, se logró dar los primeros pasos en cuanto a la regulación de las garantías que se deben mantener a todo ser humano que pertenezca a cualquier país, sin embargo, cada nación debió concebir su propia legislación en función de sus propias características y necesidades, como por ejemplo el garantizar el debido proceso a cada ciudadano. El objetivo de esta investigación radica principalmente en conocer lo referido a las implicancias jurídicas que derivan del goce del debido proceso, como respeto a los derechos humanos contemplado en la constitución de la republica de ecuador. Todo ello mediante una metodología de tipo bibliográfica documental en la cual se realizó una búsqueda en la web de las principales bases de datos como Dialnet, Scielo, entre otras. como resultado principal destaca el hecho de que a pesar que el derecho al debido proceso es fundamental y se debe garantizar, aun presenta ambigüedad en su aplicación, así como también es un derecho que se vulnera en múltiples ocasiones, lo que demuestra debilidad en el sistema jurídico nacional. Palabras claves: Debido proceso, derechos humanos, garantías. ABSTRACT Laws are instruments that allow societies to form a system of values that govern the actions of the individuals that make them up, this makes them of vital importance in any legal system of any nation. Through the universal declaration of Human Rights, the first steps were taken in terms of regulating the guarantees that must be maintained for every human being belonging to any country; however, each nation had to conceive its own legislation in depending on their own characteristics and needs, such as guaranteeing due process to each citizen. The objective of this research lies mainly in knowing what refers to the legal implications that derive from the enjoyment of due process, such as respect for the human rights contemplated in the constitution of the Republic of Ecuador. All this using a documentary bibliographic methodology in which a search was carried out on the web of the main databases such as Dialnet, Scielo, among others. The main result highlights the fact that although the right to due process is fundamental and must be guaranteed, it still presents ambiguity in its application, as well as it is a right that is violated on multiple occasions, which demonstrates weakness in the system. national legal. Keywords: information technologies, teaching, learning, virtual learning environments. 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

Percepción del clima organizacional por parte de docentes y estudiantes universitario: Un estudio de caso

The organizational climate demonstrates the behavior of collaborators in the organization, allowing the identification of the relationship of its members with: the environment, interest, satisfaction, absenteeism in their jobs. Taking into account that in the Ecuadorian higher education institution ULEAM, the absence of communication, integration and commitments among its members is evident, to respond to the needs of students in their academic performance. Therefore, the present study aims to examine the perception of teachers and students about organizational climate and its influence on the university. The applied methodology of bibliographic collection, descriptive, with a mixed approach that combines qualitative and quantitative elements. The sample consists of 60 students, which were collected through convenience sampling selection. The result of the surveys shows that the main difficulties in the work environment in the institution, 42% have a deficiency in effective communication and 35% lack motivation, on the part of their collaborators; which affects the academic performance and professional training of young university students. It is concluded that a good work environment has implications for the operation of any institution; the design and application of a proposal for organizational climate training programs is recommended. Keywords: Organizational Climate, University students, Training, Communication.El clima organizacional demuestra el comportamiento de colaboradores en la organización, permitiendo identificar la relación de sus integrantes con: el ambiente, interés la satisfacción, absentismo en sus trabajos. Teniendo en cuenta que en la institución de educación superior del Ecuador ULEAM, se evidencia la ausencia de comunicación, integración y compromisos entre sus miembros, para responder a las necesidades de los estudiantes en su rendimiento académico. Por tanto, el presente estudio tiene como objetivo examinar la percepción de docentes y estudiantes sobre clima organizacional y su influencia en la universidad. La metodología aplicada de recolección bibliográfico, descriptivo, con un enfoque mixto que combina elementos cualitativos y cuantitativos. La muestra consta de 60 estudiantes, que se recopilaron mediante una selección de muestreo por conveniencia. Cuyo resultado de las encuestas demuestra que las principales dificultades en el clima laboral en la institución, en un 42% posee deficiencia de comunicación efectiva y 35% la motivación, de parte de sus colaboradores; lo que incide en el rendimiento académico y la formación profesional de los jóvenes universitarios. Se concluye que el buen clima laboral tiene implicancia en la operatividad de cualquier institución, se recomienda el diseño y aplicación de una propuesta de programas formación de clima organizacional. Palabras claves: Comunicación, Clima organizacional, Capacitación, Estudiantes universitarios. ABSTRACT The organizational climate demonstrates the behavior of collaborators in the organization, allowing the identification of the relationship of its members with: the environment, interest, satisfaction, absenteeism in their jobs. Taking into account that in the Ecuadorian higher education institution ULEAM, the absence of communication, integration and commitments among its members is evident, to respond to the needs of students in their academic performance. Therefore, the present study aims to examine the perception of teachers and students about organizational climate and its influence on the university. The applied methodology of bibliographic collection, descriptive, with a mixed approach that combines qualitative and quantitative elements. The sample consists of 60 students, which were collected through convenience sampling selection. The result of the surveys shows that the main difficulties in the work environment in the institution, 42% have a deficiency in effective communication and 35% lack motivation, on the part of their collaborators; which affects the academic performance and professional training of young university students. It is concluded that a good work environment has implications for the operation of any institution; the design and application of a proposal for organizational climate training programs is recommended. Keywords: Organizational Climate, University students, Training, Communication. Información del manuscrito:Fecha de recepción: 19 de diciembre de 2023.Fecha de aceptación: 19 de febrero de 2024.Fecha de publicación: 15 de marzo de 2024

La andragogía y las estrategias metodológicas en el aprendizaje de la contabilidad. Una revisión sistemática

A systematic review of the literature was carried out from 2020 to 2024, with relevant scientific articles in various databases with indexed journals such as Scielo, Dialnet, Latindex, and Web of Science. Of the 50 previous articles consulted with open access, 30 were accepted as a sample and based on inclusion and exclusion criteria, using the PRISMA protocol, resulting in 25 for analysis. The articles that form the basis of the study have been taken up at the university level. The objective was to review the literature on the subject of andragogy, methodological strategies in learning and their application in the teaching of accounting. The results show few up-to-date andragogical studies, as well as andragogical methodological strategies for the training of accounting professionals. The contribution of this review lies in the revelation of the insufficiency of scientific articles referring to the constructs considered in this analysis and in the importance of increasing epistemologies in andragogical methodological strategies at a global level. Keywords: Andragogy, Accounting, Methodological strategies, Systematic review.Se realizó una revisión sistemática de la bibliografía que abarcó desde el año 2020 hasta el 2024, con artículos científicos relevantes en diversas bases de datos con revistas indexadas tales como Scielo, Dialnet, Latindex, y Web of Science. De 50 artículos previos consultados con acceso abierto, se aceptaron 30 como muestra y con base en criterios de inclusión y exclusión, utilizando el protocolo PRISMA, resultando 25 para su análisis. Los artículos que conforman la base de estudio, han sido tomados a nivel universitario. El objetivo fue revisar la literatura sobre el tema de la Andragogía, estrategias metodológicas en el aprendizaje y su aplicación en la enseñanza de la contabilidad. Los resultados evidencian pocos estudios andragógicos actualizados, así como en estrategias metodológicas andragógicas para la formación de profesionales en contabilidad. El aporte de esta revisión se encuentra en el desvelo de la insuficiencia de artículos científicos referidos a los constructos considerados en este análisis y en la importancia que tiene incrementar epistemologías en estrategias metodológicas andragógicas a nivel global. Palabras claves: Andragogía, Contabilidad, Estrategias metodológicas, Revisión sistemática. ABSTRACT A systematic review of the literature was carried out from 2020 to 2024, with relevant scientific articles in various databases with indexed journals such as Scielo, Dialnet, Latindex, and Web of Science. Of the 50 previous articles consulted with open access, 30 were accepted as a sample and based on inclusion and exclusion criteria, using the PRISMA protocol, resulting in 25 for analysis. The articles that form the basis of the study have been taken up at the university level. The objective was to review the literature on the subject of andragogy, methodological strategies in learning and their application in the teaching of accounting. The results show few up-to-date andragogical studies, as well as andragogical methodological strategies for the training of accounting professionals. The contribution of this review lies in the revelation of the insufficiency of scientific articles referring to the constructs considered in this analysis and in the importance of increasing epistemologies in andragogical methodological strategies at a global level. Keywords: Andragogy, Accounting, Methodological strategies, Systematic review. Información del manuscrito:Fecha de recepción: 18 de enero de 2024.Fecha de aceptación: 20 de marzo de 2024.Fecha de publicación: 08 de abril de 2024

Gestión tributaria y la economía social

Efficient fiscal management that considers the real needs of the population is essential to promote economic development by collecting taxes efficiently and uniformly, thus supporting sources of employment and at the same time stimulating investment in the national productive sector. The objective of this article is to analyze tax management and how it acts on the social economy, and the tax benefits that encourage investment, to create employment opportunities and support the regional economy. A descriptive, exploratory, bibliographic and evaluative research methodology was applied, each of these points will allow the development of the research. Based on the results obtained, it is mentioned that the respondents consider that tax management is quite deficient or irregular due to the lack of adequate systems and less complex processes to pay taxes. To achieve this, it is necessary to achieve a balance between the collection of direct and indirect taxes and it is necessary for the State to no longer create more taxes, but rather to increase the universe of taxpayers, with incentives for tax culture, to achieve tax evasion. With greater interest, it is mentioned that the EPS is a sector of great importance as it greatly supports the country's economic apparatus; however, the current simplified regimes do not encourage investment and job creation. The Ecuadorian State must establish a fiscal policy that encourages investment and employment in the EPS, through the implementation of a differentiated and reduced VAT rate for this sector, since currently there is a single rate of 12% for all sectors. socioeconomic status of the country, without distinguishing its economic capacity. Keywords: evasion, taxes, tax management, social economy, fiscal policy.Una gestión fiscal eficiente que considere las necesidades reales de la población es esencial para promover el desarrollo económico mediante la recaudación de impuestos de manera eficiente y uniforme, apoyando así las fuentes de empleo y al mismo tiempo estimulando la inversión en el sector productivo nacional. El objetivo de este artículo es analizar la gestión tributaria y como esta actúa sobre la economía social, y los beneficios tributarios que fomenten la inversión, para crear oportunidades de empleo y apoyen la economía regional. Se aplicó una metodología de investigación descriptiva, exploratoria, bibliográfica y valorativa cada uno de estos puntos permitirán el desarrollo de la investigación. Con base en los resultados obtenidos se menciona que los encuestados consideran que la gestión tributaria es bastante deficiente o irregular debido a la falta de sistemas adecuados y procesos menos complejos para realizar el pago de tributos. Para ello es necesario lograr un equilibrio entre la recaudación de impuestos directos e indirectos y es necesario que el Estado ya no cree más impuestos, sino, incremente el universo de contribuyentes, con incentivos a la cultura tributaria, para lograr erradicar la evasión fiscal. Con mayor interés se menciona que la EPS es un sector de gran importancia pues sostiene en gran manera el aparato económico del país, sin embargo, los regímenes simplificados actuales no incentivan la inversión y la generación de empleo. El Estado ecuatoriano debe establecer una política fiscal que incentive la inversión y el empleo en la EPS, por medio de la implementación de una tarifa diferenciada y reducida del IVA para este sector, ya que actualmente existe una tasa única del 12 % para todos los sectores socioeconómicos del país, sin distinguir su capacidad económica. Palabras claves: evasión, tributos, gestión tributaria, economía social, política fiscal. ABSTRACT Efficient fiscal management that considers the real needs of the population is essential to promote economic development by collecting taxes efficiently and uniformly, thus supporting sources of employment and at the same time stimulating investment in the national productive sector. The objective of this article is to analyze tax management and how it acts on the social economy, and the tax benefits that encourage investment, to create employment opportunities and support the regional economy. A descriptive, exploratory, bibliographic and evaluative research methodology was applied, each of these points will allow the development of the research. Based on the results obtained, it is mentioned that the respondents consider that tax management is quite deficient or irregular due to the lack of adequate systems and less complex processes to pay taxes. To achieve this, it is necessary to achieve a balance between the collection of direct and indirect taxes and it is necessary for the State to no longer create more taxes, but rather to increase the universe of taxpayers, with incentives for tax culture, to achieve tax evasion. With greater interest, it is mentioned that the EPS is a sector of great importance as it greatly supports the country's economic apparatus; however, the current simplified regimes do not encourage investment and job creation. The Ecuadorian State must establish a fiscal policy that encourages investment and employment in the EPS, through the implementation of a differentiated and reduced VAT rate for this sector, since currently there is a single rate of 12% for all sectors. socioeconomic status of the country, without distinguishing its economic capacity. Keywords: evasion, taxes, tax management, social economy, fiscal policy. 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

Marketing político y desarrollo social

This paper analyzes the intersection between political marketing and social development, focusing on how political marketing strategies can be used as effective tools to promote social development in diverse communities and societies. Political marketing, which encompasses techniques such as persuasive communication, image management and electorate segmentation, is presented as a set of powerful tools to influence public perception, build a favorable image and gain voter support. On the other hand, social development refers to the comprehensive process aimed at improving people's living conditions, promoting equity and reducing poverty. From a theoretical perspective, the article explores how concepts such as persuasion theory and public policy cycle theory can provide a framework for understanding how political marketing can influence public opinion and mobilize support around development initiatives. social. In practice, various applications of political marketing in promoting social development stand out. For example, electorate segmentation allows political leaders to identify and address the specific needs of different demographic groups, adapting their messages and proposals accordingly. Image management and persuasive communication are presented as key tools to build a positive image and generate trust among voters, which can be used to promote social development initiatives and mobilize public support in their favor. Keywords: Political marketing, social development, communication.Este documento analiza la intersección entre el marketing político y el desarrollo social, centrándose en cómo las estrategias de marketing político pueden ser utilizadas como herramientas efectivas para promover el desarrollo social en diversas comunidades y sociedades. El marketing político, que abarca técnicas como la comunicación persuasiva, la gestión de la imagen y la segmentación del electorado, se presenta como un conjunto de herramientas poderosas para influir en la percepción pública, construir una imagen favorable y ganar el apoyo de los votantes. Por otro lado, el desarrollo social se refiere al proceso integral dirigido a mejorar las condiciones de vida de las personas, promover la equidad y reducir la pobreza. Desde una perspectiva teórica, el artículo explora cómo conceptos como la teoría de la persuasión y la teoría del ciclo de política pública pueden proporcionar un marco para comprender cómo el marketing político puede influir en la opinión pública y movilizar el apoyo en torno a iniciativas de desarrollo social. En la práctica, se destacan diversas aplicaciones del marketing político en la promoción del desarrollo social. Por ejemplo, la segmentación del electorado permite a los líderes políticos identificar y abordar las necesidades específicas de diferentes grupos demográficos, adaptando sus mensajes y propuestas en consecuencia. La gestión de la imagen y la comunicación persuasiva se presentan como herramientas clave para construir una imagen positiva y generar confianza entre los votantes, lo que puede ser aprovechado para promover iniciativas de desarrollo social y movilizar apoyo público en su favor. Palabras claves: Marketing político, desarrollo social, comunicación. ABSTRACT This paper analyzes the intersection between political marketing and social development, focusing on how political marketing strategies can be used as effective tools to promote social development in diverse communities and societies. Political marketing, which encompasses techniques such as persuasive communication, image management and electorate segmentation, is presented as a set of powerful tools to influence public perception, build a favorable image and gain voter support. On the other hand, social development refers to the comprehensive process aimed at improving people's living conditions, promoting equity and reducing poverty. From a theoretical perspective, the article explores how concepts such as persuasion theory and public policy cycle theory can provide a framework for understanding how political marketing can influence public opinion and mobilize support around development initiatives. social. In practice, various applications of political marketing in promoting social development stand out. For example, electorate segmentation allows political leaders to identify and address the specific needs of different demographic groups, adapting their messages and proposals accordingly. Image management and persuasive communication are presented as key tools to build a positive image and generate trust among voters, which can be used to promote social development initiatives and mobilize public support in their favor. Keywords: Political marketing, social development, communication. 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

Estrategias didácticas para favorecer el aprendizaje significativo de las matemáticas en el Tercer Año EGB

The objective of the research was to study the benefits of teaching strategies as tools to promote meaningful learning in the subject mathematics in third-year students of Basic General Education of the 18 de Octubre Educational Unit. For this, we worked with a sample of 50 students, with 25 of whom the strategies “let's go fishing” and “addition crossword puzzle” were applied and with another 25 we worked in the traditional way. In order to compare both groups, they were given a diagnostic test prior to the strategy and an evaluation after the strategies. Thus, the students who were exposed to the teaching strategies reacted much better to the evaluation process, demonstrating a better understanding of addition or addition in the knowledge and metacognition questions. Keywords: teaching strategies, meaningful learning, mathematics, third year.The objective of the research was to study the benefits of teaching strategies as tools to promote meaningful learning in the subject mathematics in third-year students of Basic General Education of the 18 de Octubre Educational Unit. For this, we worked with a sample of 50 students, with 25 of whom the strategies “let's go fishing” and “addition crossword puzzle” were applied and with another 25 we worked in the traditional way. In order to compare both groups, they were given a diagnostic test prior to the strategy and an evaluation after the strategies. Students who were exposed to the teaching strategies reacted much better to the evaluation process, demonstrating a better understanding of addition or addition in the knowledge and metacognition questions. Palabras claves: estrategias didácticas, aprendizaje significativo, matemáticas, tercer año. ABSTRACT The objective of the research was to study the benefits of teaching strategies as tools to promote meaningful learning in the subject mathematics in third-year students of Basic General Education of the 18 de Octubre Educational Unit. For this, we worked with a sample of 50 students, with 25 of whom the strategies “let's go fishing” and “addition crossword puzzle” were applied and with another 25 we worked in the traditional way. In order to compare both groups, they were given a diagnostic test prior to the strategy and an evaluation after the strategies. Thus, the students who were exposed to the teaching strategies reacted much better to the evaluation process, demonstrating a better understanding of addition or addition in the knowledge and metacognition questions. Keywords: teaching strategies, meaningful learning, mathematics, third year. Información del manuscrito:Fecha de recepción: 17 de octubre de 2023.Fecha de aceptación: 07 de diciembre de 2023.Fecha de publicación: 10 de enero de 2024

Impacto de la digitalización en la gestión tributaria y contable de los emprendedores del GAD de Jipijapa

The digitalization of accounting and tax obligations has transformed the landscape for entrepreneurs, since digital tools offer greater efficiency, precision and access to financial information, which allows better decision making, which is why the objective of this The research is to analyze accounting and tax digitalization for informed decision-making in entrepreneurs of the Directorate of Productive Promotion of Development of the Decentralized Autonomous Government (GAD) of the Jipijapa canton, province of Manabí. For the work, a survey was applied to 200 personnel, which are the entrepreneurs who are part of the Productive Development Directorate, the survey was designed to collect information on the knowledge and use of digital tools for accounting and taxation, as well as the perception of entrepreneurs about the usefulness of these tools for decision making. The results of the survey indicate that entrepreneurs have limited knowledge about digital tools for accounting and taxation, however, the majority of them recognize the usefulness of these tools for decision making. Accounting and tax digitalization can be a valuable tool for informed decision-making among entrepreneurs. Keywords: Digitalization, accounting, taxation, decision making, entrepreneurs.La digitalización de la contabilidad y las obligaciones tributarias han transformado el panorama para los emprendedores, ya que las herramientas digitales ofrecen una mayor eficiencia, precisión y acceso a la información financiera, lo que permite una mejor toma de decisiones, por ello el objetivo de esta investigación es analizar la digitalización contable y tributaria para la toma de decisiones informada en los emprendedores de la Dirección de Fomento Productivo de Desarrollo del Gobierno Autónomo Descentralizado (GAD) del cantón Jipijapa, provincia de Manabí. Para el trabajo se aplicó una encuesta a 200 personales lo cuales son los emprendedores que forman parte de la Dirección de Fomento Productivo, la encuesta se diseñó para recopilar información sobre el conocimiento y uso de herramientas digitales para la contabilidad y tributación, así como la percepción de los emprendedores sobre la utilidad de estas herramientas para la toma de decisiones. Los resultados de la encuesta indican que los emprendedores tienen un conocimiento limitado sobre las herramientas digitales para la contabilidad y la tributación, sin embargo, la mayoría de ellos reconocen la utilidad de estas herramientas para la toma de decisiones. La digitalización contable y tributaria puede ser una herramienta valiosa para la toma de decisiones informada en los emprendedores. Palabras claves: Digitalización, contabilidad, tributación, toma de decisiones, emprendedores. ABSTRACT The digitalization of accounting and tax obligations has transformed the landscape for entrepreneurs, since digital tools offer greater efficiency, precision and access to financial information, which allows better decision making, which is why the objective of this The research is to analyze accounting and tax digitalization for informed decision-making in entrepreneurs of the Directorate of Productive Promotion of Development of the Decentralized Autonomous Government (GAD) of the Jipijapa canton, province of Manabí. For the work, a survey was applied to 200 personnel, which are the entrepreneurs who are part of the Productive Development Directorate, the survey was designed to collect information on the knowledge and use of digital tools for accounting and taxation, as well as the perception of entrepreneurs about the usefulness of these tools for decision making. The results of the survey indicate that entrepreneurs have limited knowledge about digital tools for accounting and taxation, however, the majority of them recognize the usefulness of these tools for decision making. Accounting and tax digitalization can be a valuable tool for informed decision-making among entrepreneurs. Keywords: Digitalization, accounting, taxation, decision making, entrepreneurs. Información del manuscrito:Fecha de recepción: 19 de diciembre de 2023.Fecha de aceptación: 19 de febrero de 2024.Fecha de publicación: 20 de marzo de 2024

Promoción de la Actividad Física, Recreativa y Deportiva en la Comunidad Universitaria UG

The initiative promotes physical activity and leisure in the university community to improve physical and mental well-being, counteracting the tendency to neglect them due to academic demands. It seeks to create a supportive and enriching environment, highlighting the importance of physical education and sports for comprehensive training. The physiological and psychological benefits are highlighted, such as cardiovascular improvement and the release of endorphins that elevate mood and reduce anxiety and depression. Free time and leisure balance academic responsibilities and individual needs, allowing for reflection, creativity, and the development of non-academic skills. Key strategies include diversifying activities, making schedules more flexible, encouraging active participation, and collaborating with external entities. The interest of the university community in receiving information about healthy habits and their willingness to adopt practices that promote physical and mental well-being is highlighted. Keywords: Promotion, Physical Activity, Recreation, Free Time, University Wellbeing.La iniciativa promueve la actividad física y el ocio en la comunidad universitaria para mejorar el bienestar físico y mental, contrarrestando la tendencia a descuidarlos por las demandas académicas. Busca crear un entorno de apoyo y enriquecimiento, resaltando la importancia de la educación física y deportes para la formación integral. Se subrayan los beneficios fisiológicos y psicológicos, como la mejora cardiovascular y la liberación de endorfinas que elevan el ánimo y reducen ansiedad y depresión. El tiempo libre y el ocio equilibran responsabilidades académicas y necesidades individuales, permitiendo reflexión, creatividad y desarrollo de habilidades no académicas. Estrategias clave incluyen diversificar actividades, flexibilizar horarios, fomentar la participación activa y colaborar con entidades externas. Se destaca el interés de la comunidad universitaria en recibir información sobre hábitos saludables y su disposición para adoptar prácticas que promuevan bienestar físico y mental. Palabras claves: Promoción, Actividad Física, Recreación, Tiempo Libre, Bienestar Universitario. ABSTRACT The initiative promotes physical activity and leisure in the university community to improve physical and mental well-being, counteracting the tendency to neglect them due to academic demands. It seeks to create a supportive and enriching environment, highlighting the importance of physical education and sports for comprehensive training. The physiological and psychological benefits are highlighted, such as cardiovascular improvement and the release of endorphins that elevate mood and reduce anxiety and depression. Free time and leisure balance academic responsibilities and individual needs, allowing for reflection, creativity, and the development of non-academic skills. Key strategies include diversifying activities, making schedules more flexible, encouraging active participation, and collaborating with external entities. The interest of the university community in receiving information about healthy habits and their willingness to adopt practices that promote physical and mental well-being is highlighted. Keywords: Promotion, Physical Activity, Recreation, Free Time, University Wellbeing. 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

El TikTok como recurso didáctico en la enseñanza de las matemáticas

Teaching mathematics is one of the most common difficulties that teachers face because it is taught mechanically and not in a reasoned way. In this sense, the objective of this work is to implement the social network TikTok as a didactic resource in the teaching of mathematics; the methodology is quasi-experimental and longitudinal; its descriptive and correlational scope; It is mixed in nature since the use of this social network at the Santa Marianita de Jesús Basic Education School is analyzed through an interview (qualitative part); and by calculating the Student's t statistic, the proposed hypothesis was verified (quantitative part), after carrying out a pretest, an intervention based on the use of the social network TikTok and finally the application of a posttest. The results obtained demonstrate that TikTok has a significant impact on educational policies and pedagogical practices on a large scale. Well, the findings indicated that there is a difference in the students' performance in mathematics once the qualitative and quantitative methods are applied, which indicates an improvement after the intervention with TikTok in better teaching of mathematics. In the long term, these results could inspire future advances at the intersection of technology and education, thus promoting academic, social and cultural progress. Likewise, the intervention carried out applying the social network TikTok proved to be effective as a teaching resource in teaching mathematics. Keywords: didactic, mathematics, resources, teaching, TikTok.La enseñanza de las matemáticas es una de las dificultades más comunes con los que se enfrentan los docentes porque se enseña mecánicamente y no de manera razonada. En este sentido, en el presente trabajo se plantea como objetivo el implementar la red social TikTok como recurso didáctico en la enseñanza de las matemáticas; la metodología es cuasi experimental y longitudinal; su alcance descriptico y correlacional; es de carácter mixto ya que se analiza a través de una entrevista el uso de esta red social en la Escuela de Educación Básica Santa Marianita de Jesús (parte cualitativa); y mediante el cálculo del estadístico t de Student se comprobó la hipótesis planteada (parte cuantitativa), previa la realización de un pretest, una intervención teniendo como base el uso de la red social TikTok y finalmente la aplicación de un postest. Los resultados obtenidos demuestran que el TikTok tiene un impacto significativo en las políticas educativas y las prácticas pedagógicas a gran escala. Pues los hallazgos denotaron que, si existe una diferencia en el desempeño de los estudiantes en las matemáticas una vez aplicado los métodos cualitativos y cuantitativos, lo que indica una mejora después de la intervención con TikTok en una mejor enseñanza de las matemáticas. A largo plazo, estos resultados podrían inspirar futuros avances en la intersección de la tecnología y la educación, promoviendo asi progresos académicos, sociales y culturales. Asimismo, la intervención realizada aplicando la red social TikTok demostró ser efectiva como recurso didáctico en la enseñanza de la matemática. Palabras claves: didáctico, enseñanza, matemática, recurso, TikTok. ABSTRACT Teaching mathematics is one of the most common difficulties that teachers face because it is taught mechanically and not in a reasoned way. In this sense, the objective of this work is to implement the social network TikTok as a didactic resource in the teaching of mathematics; the methodology is quasi-experimental and longitudinal; its descriptive and correlational scope; It is mixed in nature since the use of this social network at the Santa Marianita de Jesús Basic Education School is analyzed through an interview (qualitative part); and by calculating the Student's t statistic, the proposed hypothesis was verified (quantitative part), after carrying out a pretest, an intervention based on the use of the social network TikTok and finally the application of a posttest. The results obtained demonstrate that TikTok has a significant impact on educational policies and pedagogical practices on a large scale. Well, the findings indicated that there is a difference in the students' performance in mathematics once the qualitative and quantitative methods are applied, which indicates an improvement after the intervention with TikTok in better teaching of mathematics. In the long term, these results could inspire future advances at the intersection of technology and education, thus promoting academic, social and cultural progress. Likewise, the intervention carried out applying the social network TikTok proved to be effective as a teaching resource in teaching mathematics. Keywords: didactic, mathematics, resources, teaching, TikTok. Información del manuscrito:Fecha de recepción: 18 de enero de 2024.Fecha de aceptación: 20 de marzo de 2024.Fecha de publicación: 08 de abril de 2024