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

The duty of the taxpayer who is in taxable capacity is with the state in compliance with its tax obligations in a lawful manner and in accordance with the legal framework, where these resources will be reverted to it through the execution of works in social matters by the state. In the analysis of the source documentation that served to support this investigation, the theories that determine the crime were found, which harms the state by not paying the taxes duly obtained, using forms or mechanisms of evasion and avoidance such as false documentation, deception, fraud, omission of income and expense records without economic substance. These sanctions against taxpayers in general in committing tax fraud are contemplated in two legal bodies such as the Tax Code and the Comprehensive Organic Penal Code, in the latter the penalties are more serious, ranging from the privative penalty of release to economic amounts elevated. Said sanctions not only fall on the taxpayer himself but also on those who are responsible for representation, that is, managers, administrators and accountants who are subject to the maximum sanctions that criminal judges dictate in tax matters.

The present master's thesis relates to the offense of corruption of a public official, an offense that was incorporated in 2015 by the Criminal Code to comply with the stipulations of the Organization for Economic Cooperation and Development Agreement (OECD) ), it is from there that in which a public agent is a fundamental nucleus, it is considered that a bankruptcy problem is generated with the crime of public corruption, so with the present investigation and through the different doctrinal constructions and what notes the regulation, this work seeks to provide concrete conclusions about which principle should operate before the problem of similarity in these two criminal types, whether the principle of alternative or specialty, with the premise that there is a clear objective imputation in relation to the facts and the objective pursued.

The development of rural productive associations in Los Ríos is precarious and faces the budget cuts to the Decentralized Autonomous Government of the province adopted to face the effects of the Covid-19 pandemic. The level of dependence on the financial support they require from the Provincial GAD for their activities and their economic capacities was qualitatively studied. Rural productive associations emerged as an alternative for the peasant sector, seeking to improve efficiency and effectiveness in resource management, increase productivity, and reduce poverty. The data analysis was carried out through a Chi-square test; The results showed that the rural productive associations are economically dependent on the contribution of the GAD Los Ríos, which indicates a stagnation in their development as organizations and little capacity for self-determination.

Education First (2019) reported that there has been a consistent very low English proficiency in Ecuadorian learners, whose score was 46.57 out of 100. Similarly, some findings done in Ecuador have evidenced the necessity to contribute to the speaking skill area. Therefore, this article focused on the analysis of the effects of a gamified formative assessment process through Factile on learners’ skills in speaking accuracy and to increase their motivation to communicate in L2. The study reports the findings of action research. It used two groups, the control group and experimental group, whose data are compared through the use of quantitative instruments. The pre-post tests and pre-post surveys were used to answer two research questions: 1. To what extent does Formative assessment through the use of Factile improve learners’ speaking accuracy skills? 2. Does students’ motivation toward speaking English increase due to the implementation of the innovation? Findings support previous studies. First, it revealed that applying a gamified formative assessment process through Factile improved learners’ speaking accuracy. The effect size was large, Cohen d= 1,11844. Second, it proved that the implementation of the innovation engaged learners and increase their motivation to use L2 in speaking. However, it is recommended to conduct more studies to contribute to the development of speaking skills, as well as regarding the use of Factile to facilitate formative assessment. The results of the present study have implications to conduct subsequent research in the same field of study.

For this research, stolons of Janeiro grass were used, irradiated with (52 Gy) of gamma rays (60 Co), two treatments were established, the first with the material irradiated at 52 Gy and a control treatment (without irradiation). For the characterization and development analyzes, agronomic variables (VA) were managed such as: plant height, stem diameter, leaf length, leaf width, leaf area, chlorophyll level, fresh stem biomass, fresh leaf biomass, biomass fresh plant, dry stem biomass, dry foliar biomass, dry plant biomass, number of leaves and nodes, days of flowering, dry matter yield; To evaluate grasp, the counting method was applied. In addition, arithmetic means (MA), variation ranges (RV), standard deviations (SD), variation coefficients (CV) were applied; the population of individuals evaluated to develop this research was n = 40. Also, Pearson's methodology was applied to establish the correlation between variables. Obtaining as a result in the little dispersion or differences between the evaluated variables of the species in each of the treatments analyzed 52 Gy and the Control; since all the values ​​obtained from the Coefficient of Variation did not exceed 50 percent variability (CV <50%). For the variable stolon seizure where the count of live seedlings was used, the highest average was for the irradiated treatment with 77.85% seizure. For the variable days of flowering it is evident that the irradiation affects the precocity of the plant, being less in its emission.

The main objective of the study is to establish the impact of intercultural communication for the development of interpersonal relationships in the Montubia communities of the Quevedo canton and areas of influence, specifically, it was sought to identify the themes of social interest in the dissemination of cultural wealth of Montubia communities, analyze the need for outreach programs and projects that respond to an intercultural dialogue as a reality in permanent construction, where the elements belonging to the various minority cultures serve to enrich knowledge, but not as an obstacle or cultural distancing. The methodology used starts from the inductive method to obtain reliable information on the experiential expressions of the social actors, framed in the interpretive paradigm; Through the application of a structured survey to 269 beneficiaries of the project of social work in the area of ​​Communication, the main results validated by direct observation show the ignorance of the beneficiaries in the communities intervened with social interaction projects on intercultural communication and Montubia culture. It is concluded that it is necessary to promote community programs and projects on intercultural communication that favor the preservation of indigenous cultural customs and traditions, promote intercultural values ​​in educational processes and promote the development of cultural intelligence in changing times.

The present work was carried out in the experimental farm "San Pablo" of the University of Babahoyo located at km 7,5 of the Babahoyo Montalvo road, in the province of Los Ríos. Somma maize hybrid was used as planting material. For the research, a field work with twelve treatments and three repetitions was designed. The first six treatments were applied with VAM mycorrhizae from the Huxtable company at doses of 1,0 l/ha with different levels of nitrogen fertilization of 180, 160, 140, 120, 100 and 0 kg/ha of nitrogen, the remaining six treatments they did not receive mycorrhizal applications, but had the same levels of fertilization. The statistical design applied was factorial, with the respective analysis of variance and the 95% tukey test of significance in the comparison of means. For the establishment of the crop, the pertinent cultural tasks were carried out, such as land preparation, sowing, weed control, irrigation, fertilization, phytosanitary controls and harvesting. With the results obtained, it was determined that the application of mycorrhizae at a dose of 1,0 l/ha maintains the populations of the fungus constantly in the soil, which is not possible without its application, this due to the application of nitrogen fertilizers reduces the populations. Nitrogen applications between 160-180 kg/ha significantly reduce mycorrhiza populations in soils, with or without fertilization. The use of mycorrhiza 1.0 l/ha + 180 kg/ha of nitrogen with a production of 7867,70 kg/ha presented the highest yield, however, its effects on populations of microorganisms are evident.

This research work was developed in order to encourage the cognitive processes of writing in English through different compositions in the First Level students at CENID. For the collection of information, a methodology based on the elaboration of a survey of students and an interview with teachers focused on the two variables has been used. Through the survey and interview, a direct relationship to the production of written works in the English language was found, which verified that students do not develop written skills properly, presenting faults in the organization and production of their writings. Additionally, it was found that teachers do not use didactic tools during the process of teaching and learning, which is why students do not improve the writing of the English language. Therefore, if this tool is applied, it will make it easier for students to better develop the writing process and thus their academic performance.

All the known cereals worldwide, rice (Oryza sativa L.); it is undoubtedly the one that offers the possibility of quickly filling a deficit in agricultural production for human consumption. In the province of Los Ríos, there is a decrease in yield compared to the other provinces, where farmers declare that it is, due to the presence of pests and diseases, that Meloidogyne graminicola is one of the main pests that has continuously come decreasing rice production; therefore, the following objective is proposed: To determine the incidence of M. graminicola in the soil and roots of the different affected areas of the Los Ríos province. Sampling was carried out in the different areas such as: Via Valencia, Via Buena Fe, Pichilingue, Quevedo, Ventanas, Lechugal, San Pablo, Montalvo, Palmar, CEDEGE, Babahoyo, Cacharí, Mata de Cacao and Pimocha. Regarding the results, the area with the highest population incidence in roots was in the Pichilingue area with 70,000 J2 in 10 g of roots. The Lechugal zone presented 700 J2 and the Empalme and CEDEGE zones with 600 J2 in 100 cm3 of soil. One of the main reasons is because recycled seeds are used, susceptible varieties to the nematode and the rotation with corn, which is a host crop of the nematode, in this way the population of M. graminicola has been increasing in these affected areas.

The present investigation was carried out in the province of Guayas in the Daule canton, with the objective of characterizing and classifying farms producing rice (Oryza sativa L). We worked with a total population of 5,893 UPAS (Agricultural Production Unit), from which a sample of 37 farms was extracted. A geospatial analysis of the study area was carried out, based on satellite maps, to define the district boundary, its biophysical characteristics, also identifying the geographic location of the studied farms. To carry out the study, surveys and interviews were used, which include technical, socio-economic, productive and environmental aspects of the farms, from a quantitative and qualitative point of view. The results express the characteristics of the production system that allow classifying and classifying the production systems of rice farms in the sector. The conglomerate analysis by Ward's method and a Euclidean distance of 130, grouped the farms in three production systems represented in three clusters: the first (red) corresponds to the segment of producers with a developed production system (SPD), 2 (blue) with the medium-developed production system (SPMD) and the third (yellow) that groups the basic production system (SPB). This research showed that rice production is the most important activity for this sector, but it is not the only one, since it is complemented by agricultural production mostly used for self-consumption.