Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Under the institutional support of public finance, there is a conception that a proactive hierarchical system of institutions forms, uses, redistributes and controls public sector funds. Therefore, it is of vital importance to determine the relationship between finance and the sustainability of the public sector. In this sense, the objective of this research lies in studying the organizational and sustainability principles of public finance management in higher education institutions. To achieve this objective, in this mixed-focus investigation, the initial conditions and content of public finances will be determined through a literary review in which the issues of the essence, structure, and peculiarities of the operation of public finances in Ecuador's higher education institutions, as well as the peculiarities of the content of public finances and its components to achieve not only economic objectives, but also sustainability objectives by the state. On the other hand, statistical data related to sustainability and finances in the public sector will be reviewed, to finally process primary and secondary sources, generalizing the material presented and drawing conclusions. Keywords: Public finances, Sustainability, Higher education.

Throughout history, education has undergone profound changes at all levels and in all disciplines. In the case of language teaching, new elements and aspects have been integrated that must be considered in the teaching-learning process. Therefore, it can empower students to become the professionals that today's society needs, while maintaining the quality of education. In the current situation, considering the use of technology and digital tools, teachers assume the role of adviser, guide, and coordinator, develop a pedagogy based on dialogues with students, promote formative research, teamwork, discussion, and exchange of knowledge, thus generating interest in learning and feeling. Conveniently this technological advance and the use of digital tools is a support for the development of teaching practices, which teachers can support in simultaneous activities through games, videos, readings, activities suggested by research. In this sense, the main objective of this study is to analyze the characteristics of digital tools in teaching vocabulary to improve language learning. A mixed approach methodology allowed to outline the most important characteristics of digital tools in vocabulary language teaching. Keywords: Vocabulary, digital tools, ICT.

Quality management is a set of systematic processes that allow any organization to plan, execute and control the different activities it performs. This type of management is necessary regardless of the size of the company, not only focusing on the quality of the service or product, but also helping to ensure the control of the organization's processes for better performance and compliance with the established goals. Therefore, the objective of this research work was to evaluate the quality management of services to satisfy the user of the Municipal of Portoviejo. In order to achieve the research objective, a methodology was used through an analytical and descriptive study, based on field work, cabinet and permanent coordination. The main results show that the basic principles of good customer service are agility, precision, collaboration, clarity, convenience, personalization and privacy. In addition, it was evidenced that the respondents consider that there is good quality management of services in the Decentralized Autonomous Government, this may be due to their experience in previous situations, the respondents mentioned that the staff in general attends efficiently to their problems. It was concluded that the management of the quality of services to satisfy the user of the GAD in Portoviejo is efficient and allows for optimal customer service. Keywords: Quality management, customer service, quality of services.

Currently, gamification and multiple intelligences have become two of the most significant research and debate variables in the educational community. In this sense, gaming refers to the use of game elements in the context of other people. For example, the purpose of a particular educational situation is to increase student motivation and engagement. Multiple intelligences, on the other hand, refers to a theory that states that all people have different abilities and skills that can be classified into eight different types of intelligence. Recently, games have become an important tool for distance learning. Due to the covid-19 pandemic, many educational centers have been forced to adapt their online learning methods and this game has become an alternative to make the educational process more enjoyable and interesting. Also use gamification in face-to-face settings to encourage student engagement and make learning more engaging. Thanks to multiple intelligences, the way of teaching and learning has changed. Through proper use of these tools, educators can create more inclusive learning environments that value diversity of abilities and encourage active learning. Keywords: Gamification, multiple intelligences, Education.

In Latin America, governance in higher education has been a topic of debate for a long time. The region's education systems have faced a series of challenges, such as lack of financing, corruption, lack of transparency, and lack of university autonomy. These challenges have negatively affected the quality of higher education in the region and have impeded development and innovation in education. To address these challenges, it is necessary to strengthen governance in higher education institutions in Latin America. This implies guaranteeing university autonomy, promoting transparency and accountability, fostering the participation of civil society in decision-making, and improving the management and use of educational resources. It is important to highlight that governance in higher education is not only the responsibility of educational institutions, but also requires the active participation of governments and society in general. Governments must guarantee adequate financing of higher education and promote policies that foster quality and innovation in education. Civil society must also participate in decision-making and demand transparency and accountability from educational institutions. Under this premise, governance in higher education systems in Latin America is a critical issue that requires the attention of all stakeholders involved in education. Effective governance can improve the quality and effectiveness of higher education and thus contribute to the social and economic development of the region. Keywords: Governance, Higher Education, Educational Quality, Educational Innovation.

Traditionally, education has undergone important changes and developments, to the point that today, one of the most notable changes today is the adoption of technology as a learning tool, even more so with the latest innovations in education. Online learning is a fundamental educational tool, so contemporary and future education must address these issues to ensure its effectiveness and equal opportunities and educational quality. In this sense, online learning has become one of the most important forms of education, but despite the many advantages of online learning, there are also some problems that need to be solved, including the lack of interaction, given that if Although online learning offers flexibility that is not available in traditional education, students may experience difficulties when incurring such an abrupt transition in educational methodology, in addition to not all educational systems having the necessary infrastructure to meet the requirements of the new educational order. Therefore, educational institutions should strive to create an online learning environment that promotes social interaction, motivation and professional support, since in this way online learning can become an invaluable tool to achieve academic success and educational sustainability. Keywords: Educational innovation, Learning, Online education.

Present and future generations are increasingly concerned about the environmental problems that affect our planet. Among them, the increase in the contamination of natural resources, the alarming loss of plant and animal life on earth and the negative effects derived from excess waste and its inadequate management, as well as poor production practices and habits of unsustainable consumption. Faced with this situation, the collaborative economy and the circular economy have emerged as a promising solution, and have been incorporated into the public policy agenda and in the activity of the private sector in various countries of Latin America and the Caribbean, as well as in other countries. regions of the world. These approaches highlight the importance of further integrating international trade into national strategies for a sustainable economy. International cooperation and public-private partnerships play a fundamental role in promoting the circular economy. These collaborations enable the creation of scale, facilitate the transfer of knowledge and technologies, and promote the implementation of sustainable practices in different sectors and countries. harmonization of definitions and standards in relation to the circular economy is essential. This ensures that there is a common and coherent framework that facilitates collaboration and the implementation of concrete actions for the transition towards a more circular and sustainable model. Keywords: Collaborative economy, circular economy, sustainability.

Complying with the payments in a constant manner will depend on the tax culture that each taxpayer has, without this, it is possible that the tax payments are not reflected as contributions to the State, therefore, a series of contributions in works that will be For the development of a town, however, it is important to strengthen these bases in knowledge of values and responsible attitudes towards compliance. Based on this approach, the study is carried out with the objective of showing the results of events on the tax culture in the face of compliance with tax obligations in the merchants of the Isidro Ayora canton, Guayas province, year 2022. The research methodology The mixed design was considered, of a descriptive, non-experimental type, in the use of research methods, techniques and instruments. The results show that 71% are unaware of the meaning of having a tax culture; while 70% detail different factors that interfere with the contribution of their taxes. In conclusion, the contribution of a tax culture will allow taxpayers to be aware of analyzing the benefits they receive when they make payments on time, when deciding to execute correct actions that will favor them in life. Keywords: Culture, collection, compliance.

The birth and hospitalization of a premature child has been documented as one of the situations that generates the greatest psychological and emotional impact. The objective is to evaluate indicators of anxiety and depression in mothers with premature infants hospitalized in a NICU, together with the evaluation of indicators of bonding interaction. A non-experimental, cross-sectional, descriptive study of comparative scope was carried out. Fifty-five mothers with children born prematurely were studied. Information was collected from the Perinatal Psychological Interview in NICU and the HADS Scale. Among the main results, a decrease in anxiety and depression indicators is observed during the child's hospitalization period, intervening in a significant and positive way, being able to see and hold their baby, along with the possibility of providing their own breast milk. These results are encouraging for the development of bonding in high-risk hospitalization situations. Keywords: anxiety, depression, bonding interaction, prematurity, breastfeeding.

The educational contexts and the management of the processes in the educational institutions determine the educational quality, hence the mode of action of the directors and teachers be of vital importance in the achievement of such purpose. The objective of the research, which pays tribute to an institutional project, was to design a methodological preparation strategy aimed at the teachers of the Construction Education career for the formation of a methodological management action mode in the students, which contributes to the quality of the training process for mid-level technicians and skilled workers from the Construction Family in Technical and Professional Education. The strategy was structured in five phases, using the methods of de theoretical level: analytical-synthetic and systemic-structural and of the empirical level: documentary analysis, surveys and interviews, which allowed us to verify the need to improve the methodological mode of action formed in the career, as well as the theoretical and methodological foundations that support the formation of a mode of action of methodological management in the performance of students. The methodological activities of the preparation were designed according to the educational needs of the teachers, reflected in the results of the initial diagnosis. The results achieved corroborated the need to find ways to improve the methodological mode of action in the performance of teachers, as well as the effectiveness of the strategy to contribute to the introduction of the methodological management mode of action in the training of the Construction Education Graduate. Keywords: preparation, methodological work, professional performance, professional performance mode, mode of action of methodological direction.