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

This document presents an analysis of the factors that affect the implementation of the automation of the irrigation systems of the Octavio Cordero Palacios parish of the Cuenca canton, of the province of Azuay, under the accompaniment and support of the Provincial Government of Azuay. The objective of this work is to determine the influential factors in the implementation of the automation of irrigation systems in rural areas, the research is descriptive, explanatory, correlational and cross-sectional. Starting from a finite population of 2271 inhabitants of the parish, 100 research subjects are studied through the information collection instrument that is the survey, validated by expert judgment and with a Cronbach’s Alpha of 0.857. It is determined that the two independent variables environment (0.002) and innovation of the value chain (0.000) have a significant result, since both variables are linked to contributing to the development and modernization of irrigation systems in rural areas, since the results are quite coherent and consistent for the scope of our study. It is concluded considering that the automated irrigation systems in the Octavio Cordero Palacios parish are necessary, it is evident that the communities are expanding, the implementation of nanotechnology will contribute to the improvement of the agricultural, economic and environmental productivity of the sector.

The trials of extraordinary acquisitive domain prescription, in most cases, consist of several substantial aspects in which the rights of the defendant or defendants are significantly exposed for a possible violation of the same within the respective judicial process. Thus, the right to private property is one of them, since the legitimate owner in certain specific cases is not even aware of the claim against him, such as what happened in the following legal proceedings numbered 01333- 2021-09186, 01333-2021-05578, 01333-2021-08484, and 03332-2022-00125 respectively. In these judicial processes, it is directly observed that there is bad faith on the part of the actor, due to the fact that he presents demands for extraordinary acquisitive prescription of ownership, he processes them intentionally, evading certain solemnities of the procedure, in addition to misusing special powers, presentation of fraudulently obtained evidence, among other aspects, all this in order to obtain real estate, which in law or morally corresponds to it.

The present investigation is developed on the credit risk in the automotive sector in Ecuador and proposes to determine the various linear factors associated with the study phenomenon. The research was carried out through a quantitative study of exploratory, descriptive and correlational scope, in its analysis methodology the surveys were applied to 120 study subjects in the commercial motorcycle agencies of Ecuador in a non-probabilistic and intentional way. As independent variables, the level of income, payment behavior and over-indebtedness of the client was analyzed and as against the dependent variable of credit risk was established. Significant statistical evidence is found at a level of less than 0.05 p-value to affirm that Avg_IncomeLevel (0.507**), Avg_PaymentBehavior (0.446**) and Avg_Customer Over-Indebtedness (0.432**) are factors associated and highly correlated with credit risk. It is concluded that the executive level of the automotive sector with the specialty of motorcycle sales in Ecuador must have an important point of consideration in the key factors to make timely and correct decisions that positively affect the reduction of the credit risk of their clients.

This research work refers to the analysis of the prenatal maintenance obligation imposed by the competent authority on the alleged parent, without being certain of the true paternity of the same, however, this obligation is imposed, which is imposed according to the table of alimony from conception and up to twelve months after the child is born. In cases of false imputation of paternity, the Civil Code establishes that, in the case of intent to obtain food, the pecuniary compensation will be joint and several, leaving the presumed father totally defenseless so that he can exercise an action such as the repetition of payment either against the mother or the real father. Ecuadorian legislation does not take into account the conditions that are caused by the imposition of paternity without having any certainty since it not only affects the patrimony, but also the moral, honor and good name of the person before his family and the society. The methodology that we have used to develop the research was qualitative since different concepts, regulations, comparative legislation, among others, were collected and analyzed. With them we were able to demonstrate that there is a legal vacuum in cases of pecuniary restitution for the false imputation of paternity.

Environmental costs are payments made to mitigate the environmental impact produced by companies. In this sense, the present work analyzed the decision-making process and the impact of costs in remediation activities in the Corporación Eléctrica del Ecuador, GENSUR business unit, whose objective is the interpretation of financial statements as a tool for measuring the mentioned costs. The research was developed considering the following methods: case study, historical-logical and analytical-synthetic. The survey technique was applied for the collection of information, which was processed using the free software JASP. Among the main results, it was determined that the company does carry out environmental remediation activities and that the activity that requires the greatest investment is the maintenance of river flow. It is concluded that the cost analysis is a tool that contributes to decision making and to the continuity of its operations.

The public budget is a management tool used by the State to achieve the objectives established in its development plan for the benefit of the population. It establishes the spending limits for a year for each of the entities that make up the public sector and the revenues that finance them. Therefore, the objective of this study is to design a budget management model for the Municipal Property Registry of the Girón Canton, which favors the fulfillment of the institutional objectives. Given the nature of the study, a non-experimental design was chosen because the study variables were not controlled or manipulated. According to the results obtained, it can be deduced that the actions of the officials and the decisions of the authorities of the Municipal Registry within the framework of the budget execution are not oriented to the achievement of the institutional objectives.

Tax risk is the possibility that any organization is exposed to penalties established by the tax administration, whether economic or administrative, for non-compliance with current tax obligations. In this sense, this research aims to prevent the tax risks faced by Empresa Comercial Felipe Mendieta, located in the city of Azogues, Ecuador, through a cooperative tax compliance program. The research was of a mixed, cross-sectional, non-experimental type; the methods used in the study were analytical-synthetic and deductive. It is concluded, according to the results obtained, that the lack of knowledge of the tax reforms on the part of the company’s employees generates a high risk of tax noncompliance.

IFRS is an international financial and accounting guide, which provides a uniform language to analyze and compare information based on data. Therefore, this research aims to perform a procedure to distinguish ordinary income in the context of IFRS 15. The research was of a mixed type, since qualitative and quantitative data were analyzed with the support of inferential statistics; the following methods were used in this study: analytical-synthetic, case study and deductive. According to the results obtained, it is concluded that the lack of knowledge of accounting policies, the inadequate recognition of ordinary income without considering international accounting standards and the inefficient calculation of transportation service costs affect the accounting information presented by the cooperative.

Presentation of the dossier: Indigenous women as subjects of public policy and governmental programs and non-governmental projects.

El 7 de enero del 2020, las autoridades chinas identifican el agente causante de un nuevo coronavirus, lo denominan SARS-CoV-2 (por sus siglas en inglés de Síndrome Respiratorio Agudo Severo 2), debido a su rápida propagación, la Organización Mundial de la Salud designa la enfermedad como COVID-19 y la declara, en marzo de ese año, una pandemia global. La Enfermería constituye el grupo profesional más numeroso en el sector sanitario y en Cuba, representa el 17 % del total de trabajadores de la salud.La actuación de estos profesionales, tiene impacto, en la atención a las necesidades de salud de la población y en el contexto de la COVID-19. El Congreso de Enfermería, ha servido para reflexionar acerca del cuidado humano en tiempos de pandemia, demuestra que este profesional se enfrenta a diario con situaciones y necesidades que deben resolverse de manera experta y que el desarrollo de habilidades investigativas.