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

Active monitoring systems are the new trend in relation to cybersecurity, which are being used by private and public entities in order to provide a service that blocks network attacks and optimizes the work of recording information. The objective of this research is to analyze the application of an active monitoring system to prevent attacks on the network service at the Napoleón Dávila Córdova Hospital. The methodology consisted of the bibliographic analysis of several scientific articles in which the advantages of having this type of technology are presented, the questionnaire was designed for the interview with the head of the ICT area of the Hospital, and then the interview was conducted based on the questionnaire, then the analysis of the results of the interview was performed. The possible active monitoring tools that could be applied were searched for and evaluated. The security tools suitable for application in the network system, given that the characteristics of the active equipment are known, were Snort and Suricata, which can work together without any problem to detect intrusions and anomalies in the network. Keywords: Snort, suricata, network attacks.

In the current environment, organizations need new strategies and corporate models to protect profitability and competitiveness, as well as the heritage of natural resources. In this sense, a circular economy is a model of production and consumption in which all resources and products are reused in the economic cycle, which can significantly reduce waste generation and generate additional economic benefits for companies. The purpose of this study is to analyze the relationship between public strategic planning and the development of SMEs in the Circular Economy. To achieve the objective of the study, the different approaches of various authors on the interpretation of the concept of "public strategy" and its formation within the circular economy will be analyzed, emphasizing the strategic planning process and the main types of values created by the circular economy. In this context, the key circular business models and their relationship with the development of SMEs will be highlighted. On the other hand, a comparative description of the roles of the circular economy in the corporate strategy of each company and the benefits obtained in the process of its implementation will be made. Finally, conclusions will be drawn on the importance of implementing the ideas of the circular economy in the formation stage of the company's strategy to achieve economic, environmental and social benefits. Keywords: Strategic planning, SMEs, Circular Economy.

The research was proposed as a purpose: To reveal from the hermeneutics of listening the construction of meaning impregnated in the discourses that primary school teachers have regarding the inclusion of students with special educational needs in their aulic environment. The method was experiential interpretive with a qualitative approach, using the semi-structured interview and content analysis emerging new epistemology, representing the contribution of this research. It was about crossing the borders contained in the "physics of the word" to achieve the capture of the meaning of these. From this horizon, an image of the school was found based on a pragmatic perspective, uncentered because it ignores the Other with its own identity that comes from the process of formation. It is concluded that in school listening has gone unnoticed, but the speeches of the informants reveal more than written literally, as masked enigmas. Keywords: Inclusive education, Basic primary education, Hermeneutics of listening, Special Educational Needs, Socio-educational reality.

The responsibility of the State towards civil society is a subject that has already been investigated by some investigations, however, there are still issues that require additional analysis. At the Ecuadorian level, the tax aspects of SMEs are regulated by the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) in such a way that taxpayers who belong to this regime must issue invoices, complementary documents, liquidations for the purchase of goods and provision of services, as well as withholding vouchers where appropriate. In this sense, the objective of this research lies in Investigating the nature of the relationships between social responsibility and civil finances from the perspective of RIMPE. To do this, in the first instance, this article compiles various perspectives regarding the incidence of social responsibility in civil finance. On the other hand, it points out the mechanisms to ensure the legality of the activities of civil finance activities, which were formed in the process of formation of the rule of law, cannot answer all the questions raised and, therefore, the search of ways to improve them. Keywords: Social responsibility, Civil finance, RIMPE.

Family relationships and antisocial behaviors are closely related, since the quality of family relationships, particularly between parents and children, can significantly influence the development of antisocial behaviors. A positive and stable family relationship is associated with a lower risk of antisocial behaviors, such as drug use, vandalism, and delinquency. Exposure to violence and abuse in the home can lead family members to normalize violence and aggression as acceptable ways to resolve conflicts. This can lead to a perpetuation of violence in their lives and in their interaction with society at large. This study is based on a qualitative documentary and bibliographical methodology, collecting information on family relationships and antisocial behavior. It is important to note that family relationships are not the only factor influencing antisocial behavior. To prevent and treat antisocial behaviors, it is necessary to address multiple factors and take a multidisciplinary approach that involves the family, the school and the community as a whole. Keywords: family relationship, behaviors, emotional problems, abusive behaviors.

The Municipal Decentralized Autonomous Government (GADM) of Portoviejo is the body in charge of promoting development and guaranteeing good living in its territorial constituency, this through the exercise of its functions and powers, financed by a municipal budget; the structure of a municipal budget is made up of the income of the management, with the resources coming from the transfers of the General State Budget and with the resources coming from internal and external financing; as part of the own income, the management of collection and collection of taxes, special contributions and fees is carried out. The tax with the greatest impact on the Portoviejo GADM budget is the so-called urban property tax or also called property tax, however, despite the current existence in the Portoviejo GADM of a collection control and improvement program, the overdue portfolio at the end of the 2021 fiscal period records accounts receivable from taxpayers of over 11 million dollars, which shows that there is a need to seek alternatives and strategies that lead to improving collection and collection management; considering the importance of own income in the territorial, economic and social development of a city, it is necessary to analyze how collection management is executed, and the detailed study that allows its constant updating, optimization, continuous improvement and implementation of new strategies, this in order to increase own income and strengthen institutional management. Keywords: Budget, own income, collection, collection, taxes.

Internal control is a set of processes of surveillance and monitoring of the administrative activities of an entity with the purpose of knowing the compliance of activities, the correct use of resources, and the proper administration in general, in public entities such as local governments this has a great impact on the existence of an appropriate administrative management, and thus provide optimal services to the population. This work determined the compliance of internal control in the administrative management of the Municipal Decentralized Autonomous Government of Montecristi canton, for which a methodology was applied with inductive, deductive and analytical methods and documentary type, the survey technique was used and the application of an internal control questionnaire. The results indicated that the entity applies an adequate internal control obtaining a positive result of 82.5, but nevertheless there are some shortcomings, especially in the planning of works by the entity, which affects that an optimal administrative management is not achieved, so it is concluded that it is necessary to generate actions in the planning that lead to the continuous improvement of the administrative management. Keywords: internal control, administrative management, GAD, Montecristi.

The teaching-learning style associated with methodology, pedagogy, and teaching is key in the methodological strategies for teaching English. These strategies are necessary for the teacher, from the educational point of view, due to the existence of different distracters within the teaching-learning of a new language, in totally opposite scenarios. The objective of the article is to determine the methodological strategies that influence the student performance used before and in time of pandemic in the Pedagogy of National and Foreign Languages course at UTM. The research is classified as descriptive, with a non-experimental, transversal design, the population under study is students of the Pedagogy of Languages Career, to whom data and information collection instruments were applied, processing, using descriptive statistics. The results: There are different priorities before and in times of pandemic, coinciding with the teaching-learning style as the first preference. The t-student obtained, in paired samples or related to weighted averages and percentages of frequencies, in both cases there are no significant differences before and during; and, before the pandemic, the Correlation Coefficient r: 0.624, and Coefficient of Determination r2, 39%. During, the Correlation Coefficient r: 0.427, and the Coefficient of Determination r2, 18%, decreased. It is concluded, by demonstration of the results, the influence of the methodological strategies on student performance before and during, attributed to the teaching-learning factors, with a higher level of satisfaction before (face-to-face) than during the pandemic time. Keywords: methodological strategies, pandemic, English, teaching-learning.

The objective of this research work was to identify the level of compliance of merchants on the Tax Culture and Tax Collection in the Tarqui commercial sector in the Manta canton, 2021. It is important to know that the General State budget is based on the collection of taxes of various kinds, one of these segments is the collection of income taxes, through the obligation of the taxpayer both the Single Taxpayer Registry (RUC) and the Simplified Regime for entrepreneurs and popular businesses (RIMPE), These amounts are collected by the Internal Revenue Service (SRI). The investigation was oriented to a descriptive, inductive, deductive, statistical and bibliographic method, with a sample of 172 premises of the Tarqui commercial sector, the techniques used have been the survey carried out to the merchants in the various premises of the Tarqui commercial sector and the interview executed to the president of the Association of merchants Tarqui of the canton Manta. As a result, it was obtained through surveys that 65% of the merchants in the Tarqui commercial sector have not received any type of training from the Internal Revenue Service (SRI). It is concluded that the tax culture influences the tax collection of microenterprises, for which the lack of tax culture leads to tax evasion, generating lower tax collection and consequently a decrease in tax revenue. Keywords: Tax culture, collection, taxes, microenterprises, tax evasion.

The importance of the tax culture lies in individuals recognizing as a member of a society, the tax obligation they have at the time of legalizing their economic activity and being registered in the bases of the tax administration to obtain their Single Taxpayer Registry and thus commit to pay taxes, therefore, this research project has the general objective of knowing the tax culture and its incidence on the profitability of hotel companies in the canton of Puerto López period 2021, for this, a non-experimental methodology was used with type exploratory that is used to investigate a problem that is not well defined, in turn, the methodological approach of this research is qualitative, since it was used to know the level of tax culture of businessmen in the hotel sector, it is also supported by sources bibliographic review for the development of the research project, among the research methods igation employees has the deductive, descriptive to analyze the behavior of businessmen in the hotel sector, in the canton of Puerto López against the payment of taxes, the results indicate that 100% have RUC and 63% of businessmen apply financial indicators of profitability to measure the payment of tax obligations. Keywords: Tax culture; hotel sector, taxes, financial indicators, tax obligations, profitability.