ISSN: 2310-2799
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546,196 artículos
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Año:
2020
ISSN:
2542-3088, 2542-3088
Ramírez-García, Adán Guillermo
Fundación Koinonía
Resumen
The objective of this work was to make an approximation to compare the level of sustainability between the wheat monoculture system and a diversified system present in the Yaqui Valley, where the so-called Green Revolution was born and which is located in Southern Sonora, Mexico. The axes of the analysis are innovation, water consumption and profitability. The methodology applied to carry out this study is a modification to the Framework for the Evaluation of Natural Resource Management Systems Incorporating Sustainability Indicators (MESMIS). The results indicate that, of the 13 sustainability indicators evaluated, the diversified system presents more signs of sustainability.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Blacio-Aguilar, Cristian Homar; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
This research aims to design a guide of accounting procedures for the soccer players’ recognition and measurement in sport clubs in Ecuador. To achieve this, a qualitative approach of inquiry has been used; as well as an interview with the Cuenca sport Club and a document review form that have contributed significantly to this work and its proposal. The results of the investigation indicate that the clubs do not reflect their intangible assets in their financial statements. Based on international methodologies and guidelines of IFRS 38, a guide has been established for the accounting treatment of soccer players in their recognition and measurement stages. The first step would be the revaluation of their current workforce followed by all the processes established in this work to achieve the transparency, reasonableness and comparability which are essential characteristics in accounting.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Mantilla-Cabrera, Luis Francisco; Larrea-Vejar, Maritza Lucia; Tapia-Salinas, Jaime Alberto
Fundación Koinonía
Resumen
The objective of the research was to determine the effectiveness of an intervention proposal based on the Project Based Learning (PBL) method to develop english speaking skills in students of the Escuela Superior Politécnica de Chimborazo (ESPOCH). Methodologically, it is based on a causal level, explanatory type, with a quasi-experimental pre and post test design for the control - experimental group. The population consisted of 54 students attending the 3rd Basic Period of ESPOCH, Riobamba - Ecuador. Among the main results, it is evident that the bilateral significance in the experimental group at the time of the post-test marks 0.001, distancing itself statistically from the control group, generating, in this way, a difference that indicates the positive effects of the applied treatment on the students and the improvement of their speaking skills in English. As a conclusion, the students of the experimental group also rouse their interests and motivation towards the oral use of the english language; so, it allows reaffirming the effectiveness of the PBL.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Coronel-Rodríguez, Erika Margoth; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
The objective of this research was to design a management system and budget control. Given the nature of the investigation, a descriptive study with a non-experimental design was chosen, since no scenario was constructed with the study variables, failing that, the public budget and the internal control systems in their natural state were analyzed in El Tambo Intercultural Decentralized Autonomous Government (ETIDAG). The surveys were applied to the Departmental Managers, responsible for the administrative and financial processes of the entity; subsequently, the results obtained in this evaluation were analyzed, identifying that there is deficiency in budget execution, lack of budgetary control mechanisms and committed funds in the previous administration.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Pico-Cherres, Carla Patricia; Mancheno-Saá, Marcelo Javier; Chaluisa-Chaluisa, Sonia Fabiola
Fundación Koinonía
Resumen
The purpose of this research is to analyze the main trends that comprise orders and transportation. For this, three sources of analysis have been considered as reference: 1) Field Research, in the commercial sector of zone 3 of Ecuador. 2) Graphic descriptive analysis of the market 3) Statistical inferential analysis using the Friedman test. The methodology was framed in an explanatory descriptive analysis and the research instrument was a survey applied to a sample made up of 373 commercial companies. The results obtained reflected an asymptotic significance level of 0.092 using the Friedman test for the variables considered compared to the critical level of 0.05, which indicates that there are no significant statistical differences between the companies in relation to the dimensions of orders and transportation in the 4 selected provinces.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Vivar-Astudillo, Ariana Yamara; Erazo-Álvarez, Juan Carlos; Narváez-Zurita, Cecilia Ivonne
Fundación Koinonía
Resumen
The objective of the research is to propose improvement systems in each link of the activities carried out by Vikas Aquaculture Industry, Cia. Ltd. Data was collected trhough an investigation under a non-experimental design, and the study had a mixed-methods approach with a descriptive scope. Problems were identified in the different areas of the company such as lack of training, lack of formats for production registration, salary bonus plans, registration for internal and external logistics; however, the company maintains an efficient organizational structure. Based on this study, the implementation of different activities in the value chain was proposed to generate a competitive advantage that would increase the value of the product and optimize production processes throughout the value chain.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Illescas-Guillén, Lourdes Patricia; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was used, through the documentary review and application of semi-structured interviews with a cross-sectional design for the collection of information and the status of its implementation in both Ecuador and Peru. The results determined the existence of difficulties in this transition phase, the most relevant being: the lack of training, guidelines and tools provided by the governing body. Consequently, it attaches importance to a methodological process that directs the execution of each stage and supports the entities to solve possible events that threaten the use of the new regulations in the public sector
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Año:
2020
ISSN:
2542-3088, 2542-3088
Orozco-Ramos, Jhonny Marcelo; Cayán-Martínez, Juan Carlos; García-Cabezas, Eduardo Francisco; Pilataxi-Contreras, Gabriel
Fundación Koinonía
Resumen
The general objective was to design and implement a collection and chlorination system for automated purification in Mollepamba, Ambato – Tungurahua. It was worked by the chlorination method. The chlorination system must adjust to the needs required by the inhabitants, for which reason three systems were proposed, considering for the village the most representative aspects for selection such as cost, mode of operation, number of inhabitants, according to the existing systems in the market. Being a system developed for human consumption, functionality tests were carried out on all the elements, subjecting them to field tests before their final installation, to ensure their correct operation, the elements were mounted on phenolic bakelite plates. Once the field tests were covered, the final installation was carried out.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Cubukcu, Feryal; Aksak, Kubra
Fundación Koinonía
Resumen
La retroalimentación correctiva ha atraído cada vez más atención, ya que ocupa un lugar importante en el proceso de enseñanza y aprendizaje de idiomas (Kim, 2004). A este respecto, Sheen y Ellis (2011) definen la retroalimentación correctiva como "la retroalimentación que los alumnos reciben sobre los errores lingüísticos que hacen en su producción oral o escrita en un segundo idioma (L2)" (p. 593). El objetivo principal de este estudio es investigar los tipos de retroalimentación correctiva más y menos preferidos por los estudiantes de primaria y universitarios. Los participantes del estudio determinados por el método de muestreo de conveniencia que comprenden 50 alumnos de primaria y 50 universitarios. Los estudiantes deben marcar los tipos de comentarios que prefieren cuando cometen errores. Los resultados indican que los cambios y las preguntas directas son los tipos de comentarios más favorecidos elegidos por los estudiantes a pesar de la brecha en el nivel de competencia.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Aguirre-Quezada, Juan Carlos; Coronel-Pangol, Katherine Tatiana; Jiménez-Yumbla, Jonnathan Andrés
Fundación Koinonía
Resumen
The investigation had as general objective: To analyze the government audit from the issuance of reports issued by the General Comptroller of the State of Ecuador in the period 2014-2018. It was based on a documentary-descriptive investigation with a bibliographic design, using the technique of content analysis on population documents. Given the results in relative terms, it is determined that the indications of criminal liability (ICL) are present in the analysis period and, despite the volatility of the reports generated, the ICLs are not correlated. For this reason, an increase in reports generated in one year should not necessarily correspond to an increase in ICL; in such a way that, in spite of finding a collapse in 2018, the results show coherence with the social, economic, political and institutional environment of Ecuador.
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