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

For Ecuador, tax revenues play an important role in the financing of the State, since such revenues allow sustaining governmental public spending. In recent years, tax reforms have been aimed at increasing the tax burden in order to increase tax revenues; however, according to theory, tax increases do not necessarily produce positive results. For this reason, the objective of this study is to estimate the effect of the tax burden on tax revenues, through the empirical and econometric application of the Laffer curve, to determine the point of maximization of tax revenues in the Ecuadorian economy during the period 2000 to 2020. Ordinary Least Squares (OLS) and Johansen and Juselius (1990) cointegration methodologies are applied together with an error correction model. The results are statistically significant and the sign of the coefficients correspond to the theory, therefore, the validity of the Laffer curve for Ecuador is ratified, in such a way that, in the short term, the optimal level of tax burden is 19.71%; likewise, the findings found in the long term and through OLS indicate that the optimal point of tax burden that maximizes tax revenues is between 25.39% and 26.49%. A fiscal policy implication is that in the short run the tax burden can be increased by 0.21% and in the long run it can increase by an average of 6.44%. This increase should be oriented towards progressive taxes. 

In this paper, we study about the concept that students have of the mathematical terms: variable and constant. For this, a questionnaire was applied to 494 students of the first undergraduate semester of the Pontificia Universidad Católica del Ecuador; this served to determine which are the words most used by students to present these concepts; furthermore, these definitions were analyzed to measure their level of formality and contextualize the concept according to three fundamental uses: function, algebraic expression, and equation. On the other hand, 12 official texts of Mathematics of Basic General Education (EGB) and Unified General Baccalaureate (BGU) of the Ministry of Education of Ecuador were reviewed, used between 2016 and 2019 to analyze the concept of variable and determine the context in which is employs.

Personalized Strategies (EP) in basic education are essential tools for teachers in the individual attention of their students, taking into account their intelligence, rhythms and learning styles, as well as their special educational needs, becoming their challenge. , leading to leave dehumanization behind, to turn it into humanizing man as the center and actor of his learning and self-realization process. This research is a systematic review study, whose objective is to analyze the concept of Personalized Strategies, taking into account books and research from different years. The methodology used for the study was, analysis and synthesis, inductive deductive. Of a total of 100 documents between articles, theses and database books reviewed from: Scopus, Scielo, Redalyc, Dialnet, EBSCO, Google Scholar, 40 were selected. In the results obtained, it is evident that many authors define PE from different perspectives, admitting that it is student-centered didactics, for the achievement of their learning. Another discovery is that PE can be used in virtual, face-to-face or hybrid environments and in inclusive education. Among the main conclusions is that the PEs adapt easily to the characteristics of the students, promote meaningful learning and by discovery, promote the active interaction of the student with the teacher, as well as lead the student to improve their learning and strengthen their psychological and emotional development, as well as acquire their autonomy, to be communicative, critical, reflective, proactive, empathic, tolerant and decisive in the face of global problems.

At world level, Ecuadorian cocoa is one of the most preferred products by various countries, despite this in recent years there has been a reduction in total sales. Because of this event, the objective of the research is to develop a market model in the agricultural sector to strengthen and increase cocoa sales, through an analysis aimed at producers in the Province of El Oro. the Obtaining data it was carried out through the application of deductive methodology, which allows the researcher to adequately analyze the central problem. The results obtained showed that the producers lack strategies carried out for the distribution of the cob or that through the use and implementation of the CANVAS model, the cocoa sector can focus on strengthening important areas by capturing new markets. 

To ensure and protect the most vulnerable groups, this research work focuses in some way on their identification; find a mechanism to reduce the current high level of domestic violence in Ecuador. Knowledge of legal environment in which women fight domestic violence and the sanctions that can be imposed on perpetrators is essential for society; However, in addition to the sanctions that can be applied to those who attack women, there are other very important aspects to consider; for example, the abuse of protective measures by those who accept them in their favor, and in particular in cases of abuse of the protection provided by law; in such a way that the desire to punish is exceeded and causes a situation in which the excess of precautionary measures causes the man who allegedly committed the aggression to be affected in his right to the presumption of innocence and defense.

This article has been developed with the aim of analyzing the impact of disproportionate penalties as well as their respective accumulation on the resocializing function of criminal sanctions. For this, a descriptive type of research was used, in order to illustrate the characteristics, nature and reality of disproportionate penalties and their accumulation in accordance with the Ecuadorian legal system. With what was obtained as a result that although the commission of a crime is worthy of a penalty, it must be imposed according to the principle of proportionality and rationality, as well as its possible accumulation in the case of several independent crimes, since the The resocializing function of the criminal sanction is that the sentenced person can develop their capacities to exercise their rights and fulfill their responsibilities by regaining their freedom and thus reintegrating themselves as a productive entity of society.

The educational administration is considered an important element for the function of the school community, being the most influential part in the results, after the action of the teachers. This entails good leadership, which allows to develop together with the collaborators towards the proposed objective, to establish the interpersonal communication strategies of the educational leader with the purpose of directing to a better teaching performance in the institution "Theo Constante", projecting a motivating vision, guiding, listening, creating interest and security. As an effect, the way they carry out their tasks will be positively influenced, not only what they do, but also how they do it. For his part, the leader must be an observer, know himself, have control of his emotions, know how to accept mistakes and take constructive criticism into account. Likewise, as a team, the goal should be to work transparently, empathically and also report the results obtained from the work, as this builds trust and motivation. However, all these characteristics of educational administration and leadership are unknown by educational institutions, which leads to a great current problem. It is for this reason, in the present investigative work we will apply a descriptive, analytical, experimental, logical, inductive, deductive historical investigation with a quantitative and qualitative approach, to know the reality of the institution, the most important characteristics of personal leadership are identified and teachers' interpersonal skills. The educational administration is considered an important element for the function of the school community, being the most influential part in the results, after the action of the teachers. This entails good leadership, which allows to develop together with the collaborators towards the proposed objective, to establish the interpersonal communication strategies of the educational leader with the purpose of directing to a better teaching performance in the institution "Theo Constante", projecting a motivating vision, guiding, listening, creating interest and security. As an effect, the way they carry out their tasks will be positively influenced, not only what they do, but also how they do it. For his part, the leader must be an observer, know himself, have control of his emotions, know how to accept mistakes and take constructive criticism into account. Likewise, as a team, the goal should be to work transparently, empathically and also report the results obtained from the work, as this builds trust and motivation. However, all these characteristics of educational administration and leadership are unknown by educational institutions, which leads to a great current problem. It is for this reason, in the present investigative work we will apply a descriptive, analytical, experimental, logical, inductive, deductive historical investigation with a quantitative and qualitative approach, to know the reality of the institution, the most important characteristics of personal leadership are identified and teachers' interpersonal skills. The educational administration is considered an important element for the function of the school community, being the most influential part in the results, after the action of the teachers. This entails good leadership, which allows to develop together with the collaborators towards the proposed objective, to establish the interpersonal communication strategies of the educational leader with the purpose of directing to a better teaching performance in the institution "Theo Constante", projecting a motivating vision, guiding, listening, creating interest and security. As an effect, the way they carry out their tasks will be positively influenced, not only what they do, but also how they do it. For his part, the leader must be an observer, know himself, have control of his emotions, know how to accept mistakes and take constructive criticism into account. Likewise, as a team, the goal should be to work transparently, empathically and also report the results obtained from the work, as this builds trust and motivation. However, all these characteristics of educational administration and leadership are unknown by educational institutions, which leads to a great current problem. It is for this reason, in the present investigative work we will apply a descriptive, analytical, experimental, logical, inductive, deductive historical investigation with a quantitative and qualitative approach, to know the reality of the institution, the most important characteristics of personal leadership are identified and teachers' interpersonal skills. As an instrument, a survey and interview were used, obtaining the required information, achieving the development of our work in an organized way through the interpretation of data, affirming the veracity of the research, obtaining valid and reliable facts that will favor the work.

The main characteristic of any organization, including educational institutions, is teamwork, which is composed of many people having different abilities, skills, experience, and personalities; based on this fact, it is significant to consider that work environment is a key factor for the suitable functioning of any institution as well as the achievement of the objectives set ahead of time. In this current research, the existing connection between the organizational environment perceived by teachers of the Basic Education Program at the University of the Armed Forces - ESPE and the performance of their working functions was established. These aspects are framed in the principle that a teacher is not only the main element who is directly related to a student, but also, he is the one who conveys some specific information to a pupil. Furthermore, a teacher is the main component who communicates the philosophy, values, ​​and principles of the institution either verbally, or through his / her actions in his / her professional performance. The aforementioned aspect goes far beyond the teacher´s knowledge in terms of his / her own field of teaching, since it has to deal with the level of satisfaction he / she feels when providing his / her services in an organization where he / she feels a sense of general well-being; this issue motivates him / her to obtain better results in his / her educational work. This research was based on a mixed-cut methodology, which combines descriptive and correlational methodologies, as well as hypothetical - deductive and inductive - deductive methodologies. It has a population of 84 teachers who were applied a survey on perception on the Work Environment, which considers, among other aspects, the dimensions of organization, communication, and collaborative work. It is also important to mention that an interview was designed and applied to experts in the field, such professional contributed with valuable reflections about this research topic.

The challenges and changes in today´s educational environment make leadership a top priority for educational institutions and teachers. This scientific research article offers the results of a study on a new transformational leadership in the use of educational technological resources that will be applied by teachers in the English area of the Liceo Cristiano de Guayaquil Educational Unit. As an objective, the execution of a training plan is proposed, which will serve so that teachers, especially in the area of English, face new challenges in the use of technological resources to improve and make the teaching and learning process effective. Indeed, the research is of a non-experimental and exploratory design under a mixed approach. The application of scientific methods such as theoretical systematization and logical history; and as an empirical method of measurement, it will help us to search for information, the results of which are describable, measurable and verifiable in the investigation. The population and sample is made up pf 10 teachers from the area of English, as the object of study. For the data collection of the variables, the virtual interview technique was applied, with a multiple-choice questionnaire, with the Likert-type scale. The statistical treatment used in an Excel matrix generated by the Google Forms tool. An expert interview was also conducted with managers, heads of areas and experienced teachers. The results were analyzed at the descriptive-explanatory level with a mixed, qualitative and quantitative approach for the variables under study. The results made it possible to systematize the conclusions, recommendations and proposal. With the contribution of this research article, educational institutions have a reference to promote changes towards a new transformational leadership in the use of new technological resources to improve educational quality.

The pandemic related with the COVID-19 has considerably affected the educational system, forcing the total or partial closure of schools around the world. Until now, it has not been possible the reestablishment of the face-to-face modality. Consequently, this situation requires innovate the traditional way in which education has been conceived and tackling new models or concepts that respond to these needs. The article’s purpose is to develop a proposal for a hybrid pedagogical model, as an alternative to the requirements of the Ecuadorian educational system in times of COVID; For this, an investigation was designed with an exploratory, descriptive, and analytical qualitative approach. It were used methods of the theoretical and empirical level. In reference to the first one, the historical-logical, analysis-synthesis and induction-deduction methods were applied to organize and structure this document; on the other hand, the empirical methods used were: scientific observation, interviews and surveys whose purpose were to obtain relevant information for the model’s construction. It was concluded that hybrid education models are a highly efficient alternative to face adverse situations which put the continuity of the educational process at risk. Furthermore, this model meets the requirements of education such as flexibility, equity, inclusion, and interaction of students. However, for its successful implementation it is necessary to overcome barriers in reference to the economic, technological, and attitudinal factor.