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

Los bosques montanos Neotropicales albergan a la flora de helechos arbóreos más ricos delmundo, este es un grupo bastante conspicuo por su tamaño y frecuencia, sin embargo, poco estudiado y conocido. La familia muestra una distribución pantropical con más de 600 especies. Todas las especies de helechos arbóreos están incluidos en el Apéndice II de la Convención sobre el Comercio Internacional de Especies Amenazadas de Fauna y Flora Silvestres (CITES), por lo que consideramos necesario evaluar la diversidad y parámetros poblacionales de las especies presentes en un sector Wiñaywayna- Intipunku del Santuario Histórico de Machu Picchu (SHMP), Cusco, Sureste de Perú. La evaluación se en un transecto de 500 x 5m, dividido en sub unidades de 25 x 5 m, donde registramos 12 especies de helechos arbóreos de los géneros Cyathea, Dicksonia y Lophosoria. La especie con mayor índice de valor de importancia (IVI) fue D. sellowiana.Estos resultados servirán como herramienta para guiar esfuerzos de conservación en los bosques montanos del SHMP.

In 2008, the United States became the epicenter of one of the greatest economic crises remembered since the Great Depression of the 1930s. The economic interpretations that were proposed to try to explain it were multiple and varied. This research presents the main contributions that have been made from the different heterodox schools of economic thought, namely: Marxist, Post-Keynesian and Regulationist currents. The methodology applied for this consists of a detailed analysis of the work: Radical Economic Theories of the Current Economic Crisis (Prepared for the URPE-Occupy Summer Conference, August 2012). In this sense, this article considers that there are three types of explanations for the crisis from heterodox schools, specifically linked to: i) the behavior of the financial sector; ii) economic and social inequality; and, iii) the behavior of the productive sector.

The objective of this research is to be able to determine the employability in students of the Central University of Ecuador, Faculty of Administrative Sciences face-to-face modality in comparison with the distance modality, in order to strengthen the importance of the different study methods, through the application of the quantitative method for analysis of results, an exploratory field investigation with a random sample, that is, all members of the population have the same possibil-ity of being selected for the study applied to the population that has been considered the students of the modality to distance from the Central University of Ecuador, in the period 2017; Employability is one of the most important factors for a student during their academic period, that is why those who must adapt to these conditions are the students, after the analysis of these variables, it could be obtained as a conclusion that the employability of the students from the Central University of Ecuador of the Faculty of Administrative Sciences, if it depends on the modality in which they are, this by the sum of several factors that make them able to achieve or even keep their jobs during the course of their studies.

The search for new and creative mechanisms for co-financing of local public works, mainly in the water and sanitation sector, would be a priority exercise in Ecuador given the current context of economic crisis in the country as a result of the collapse of the price of the principal export commodity such as oil and the payment of external debt obligations that have substantially reduced the country’s fiscal income and therefore the capacity for investment in public works. The main objective of this research is to present real alternatives for investment and financing of municipal public works in the current economic situation in which the Municipal Decentralized Autonomous Governments GAD must deal with the provision of public infrastructure mainly with their own re-sources and without major contributions from the Government Central. The methodology used is content analysis of the models of co-financing, management and administration of public water and sanitation services, such as Public-Private Partnerships (PPP), can be analyzed as a viable alternative to guarantee the human right to water and a healthy environment that contemplates Constitution of the country. PPP are viable as an exceptional measure of collaboration between the public and private sector for the water and sanitation sector.

This study was performed with an interpretive approach within the framework of a qualitative methodology. The purpose of this study is to establish the importance of the control and the evaluation of public management as tools that help improve the performance of public institutions in their constant challenge of eradicating the mismanagement of public resources and promoting the accomplishment of the goals set in the government agendas. The literature review along with the analysis of the Ecuadorian experience around corruption emphasizes that the efficiency of the processes is sustained on the control systems established on the basis of the organizational values and evidenced in the transparency of the accountability. As a result of this evaluation, proposals for change and improvement of public policies, programs, and projects are presented. The constitutional amendments to articles 211 and 212 approved in December 2015, eliminating the Ecuadorian State Comptroller General competencies to perform assessments on the state bureaucracy and the achievement of in-stitutional objectives, were abolished in May 2018. As a result of this analysis, it is concluded that, the control and the evaluation are determining factors in the strengthening and consolidation of institutional development processes. The recommendations made as a result of the implementation in the control and evaluation, contribute to the formulation of public policies and the democratization of management.

The goal of this research is to identify if there is a difference in the evaluation that graduate students make of their teachers when they report different levels of work engagement in their dimensions of vigor, dedication and absorption. The students and teachers who received and taught in the third quarter of the 2016-2017 school year were taken as a reference in an academic area of a graduate university in Ecuador. The evaluations of teachers carried out by the students at the end of the term were used, and they were contrasted with the levels of work engagement reported by their teachers before the beginning of the term. The methodology was quantitative in nature: statistical tests were applied to test the significance of the differences found in the different analyzes, and the result was that teachers who reported higher values of vigor were evaluated with higher scores in their ability to generate an atmosphere of participation in the classroom. The conclusion of the study is then that one of the dimensions of proffesors’ work engagement had an impact on one of the components of the evaluation that students carried out on their lecturers in the selected sample.

This article, derived from the project called “Training and support for Fair Trade certification and the application of standards in agricultural-based production in the communes of Manglaralto and Colonche, province of Santa Elena, Ecuador”. In the agricultural production sector of the province of Santa Elena, as in all production, there are risks of not complying with current regulations; These risks can range from the exclusion of access to certain markets, to the fine for non-compliance with labor standards, to being sued in cases of physical harm caused to a person in the absence of safety standards, to the seizure of agricultural production in case of severe infractions and even imprisonment in some cases. The project aimed to make accessible to agricultural producers in Santa Elena, and to the applicable laws in their sector, guiding them towards legal compliance, informing them of the steps they can follow for homologation, and providing advice on how to avoid the state of non-compliance of such regulations, where the entire certification process is online.

The objective of this research is to determine and describe the tax evasion of income tax in the SMEs of the Hardware Stores of the province of Sullana from the high rate of tax evasion that is evidenced in the country and the different modalities that exist to carry carry out these illicit actions. The present research work was descriptive in nature, with a cross-sectional quantitative approach, the type of research was non-experimental because it was carried out without deliberately manipulating the variables, the phenomenon was observed as it is within its context. Obtaining as results the identification that within the tax doctrine referring to tax evasion with a high rate of informality, 25 % do so, while 75 % do not. Since they are aware of the consequences it can cause, it is therefore recommended that the corresponding guidance be taken so that tax laws are not violated. Coming to the conclusion that companies do not yet accept the issuance of electronic vouchers, either due to the lack of information or the inability to do so since this change greatly influences the work of the company, since it can be make an investment for the correct implementation of electronic invoicing.

In mid-2019 in Japan, the G20 agreed to create a digital tax (the draft of which will be debated in the first months of 2020, and even from this date it is already intended to start changing the legislation in some countries), aimed at large companies our operations rely mainly on the internet, to generate income such as Facebook, Amazon, Google, Netflix, Uber, Spotify, Airbnb, among others. This digital rate is aimed at: large network companies pay taxes not based on their geographical location (tax residence) as it is currently done, but based on the users of each of the countries in which they provide the service, to avoid in this way the existing legal loopholes, due to the lack of updating of the laws. Pretending to be fairer when collecting taxes for all the actors: without tax havens, subsidiaries, among others. This work seeks to contribute to the debate generated in relation to the imposition of this digital rate. This article is divided into the first instance in the review of Ecuador’s tax regulations, and in the second instance the implication of a digital rate in the Ecuador’s tax coffers.

The purpose of the article is to determine the time it takes a student to pass the curriculum, incorporating repetition as the factor that influences the percentage of progress at each level. The analyzed population is new students from the 2014 cohort of the seven face-to-face courses at the Quito campus of the Faculty of Engineering Sciences and Industries, for the periods March 2014 - July 2014 (n = 417), September 2014 - February 2015 (n = 353). The methodology is a documentary case study, based on the inductive-deductive, analytical and synthesis method using the excel electronic sheet. As results, it can be determined that the students who have not completed their study plan at the nine levels, will require at most three additional periods. One cause of dropout is the high level of repetition in the lower levels of each of the races, so it is necessary to carry out studies that explain the causes of these results. For the period March 2014 - July 2014, 15.68 % and for September 2014 - February 2015, 25.26 % of the students pass the study plan at the nine levels.