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

Project-Based Learning (PBL) implies the incorporation within the teaching-learning process of a different role for both the student and the teacher. Particular interest acquires the need to reprogram from an interdisciplinary perspective the functions of the student as a constructor of their learning; In addition, to train in situations similar to reality, with learning methods and techniques, which allow developing their capacity and skills in autonomous work, as well as developing skills to apply theoretical knowledge to practice. This new vision expands the horizon and scope of each student, stimulates their performance, consolidates their level of skills through the responsibility that it introduces given decision-making in various situations within the project, the objective of this research was to specify the influence of project-based learning in the development of interdisciplinary activities of elementary sublevel students. The method used was descriptive, with a non-experimental design, based on a mixed-to-quali-quantitative methodological approach. The technique applied was the survey and observation in the virtual class, through the Microsoft Teams platform. The results show that teachers use different digital resources that are applied together with the teacher's pedagogy. It is concluded that project-based learning (PBL) allows for active, dynamic, cooperative learning, with the student being the actor of his own learning with the guidance of the teacher.

For several decades, the Ecuadorian state and institutions have made visible and concerned about the country's ethnic communities, building laws, regulations, plans, among others. In that sense, this research aims to analyze the interaction of Ecuadorian health systems with ethnic communities and how their ancestral processes can be inserted into their policies. The methodology used has a qualitative approach, of a documentary type with a bibliographic approach, where different scientific articles, theses, books, documents of international and national organizations, constitutions, laws, among others, were consulted, there is a lot of relevant information which is very significant. , but it was necessary to take the information that supported the topic precisely. As results, the conceptualizations and characterizations of ethnicity, multiculturalism, the fundamental legal bases that support these communities and how the health factor has been treated in these communities were obtained, allowing the analysis of how the Ecuadorian health systems have interacted to date with the different ethnic groups of Ecuador. The main conclusion was obtained that, despite all the laws, regulations, and initiatives by the state, even in health centers the incorporation of traditional and complementary medicines is not observed, nor is there much interest on the part of members of the health sector. acquire the skills for its application.

The objective of the study is based on analyzing university management in internal audit processes, and its influence on the administration of public institutions. The design of the research is developed under a qualitative approach, of a documentary type, in which the incidence of internal audit in the field of internal control of higher education institutions is analyzed, based on theoretical documentation and the analysis of the information collected without the manipulation of variables. The population under study is based on documents such as scientific articles, research papers and bibliographic reference material. To collect the data, content files are used, which represent the basis for the content analysis of the sources consulted. With the analysis of the results, it is intended to carry out an investigation of the theoretical aspects that underlie university management, visualized from the notions of auditing to act on the controls that must be carried out administratively, accounting and managerial novice in Ecuadorian universities.

This paper entitled "Civil disobedience. A philosophical look at the Fridayforfuture movement", aims to analyze whether the Friday For Future movement led by Greta Thunberg constitutes a case of civil disobedience. Taking into account that Friday For Future is a movement that mainly fights for environmental protection and to generate change in the face of the disregard and passivity of world governments in the application of policies and laws that protect the environment, their environmental activism is manifested by protesting every Friday, calling international attention, and inspiring students, young people and others throughout the world to support their initiative and to participate in strikes and protests. Therefore, the characteristics of the Friday For Future movement meet the necessary conditions to be a clear example of civil disobedience, since it is a collective action, public, illegal, peaceful, against a specific unjust and immoral legal order and seeks to change world governments in the implementation of policies and laws that really protect the environment. In this context, the main points of discussion in this article are 1.- Civil disobedience; 2.- Brief historical review; 3. Greta Thunberg: a year to change the world, the documentary. The methodology used was qualitative, as a theoretical analysis of the subject of study was carried out and the bibliography related to the subject was consulted, with the purpose of reaching a better understanding of the subject and adequately interpreting the different concepts used.

Currently, Public Expenditure is an important fiscal policy instrument that allows to cover needs that limit development. Thus, this article aims to study how production increased as a result of changes in spending in Ecuador throughout 2017- 2021, with the help of SPSS software. In the same sense, a literary and descriptive research was conducted to obtain information to support the study, in addition to the application of a deductive methodology that allowed to collect statistical data and present data analysis. Likewise, it was found that real GDP and Fiscal Deficit are variables that are related to each other, and that the model proposed is effective, with the independent variables adjusting significantly to the dependent variable. Finally, the respective conclusions were presented, where changes in real GDP and Fiscal Deficit directly affect the budget allocated to strategic sectors of the country, thus allowing economic growth or, on the contrary, becoming a constraint for development. 

Family businesses in Ecuador are increasingly common, these enterprises allow families to sustain themselves economically. The objective of this research is to determinate the incidence of family business in the Gross Domestic Product. Through bibliographic research and the use of panel data econometric models we demonstrated the relation between Gross Domestic Product and liquidity, performance and the business size. In the methodology, the analytical and method was developed where specialized bibliographic references were reviewed in statistical data on the dynamics of the family business with respect to the last economic census prepared by the INEC and the regression of the descriptive data panel of the liquidity variables was also applied, profitability and size with respect to Gross Domestic Product. The conclusions conclude that family businesses are the base in the development of the economy of a country, since it allows people to create assets, contribute with taxes to the State and another determining factor is the reduction of unemployment levels, it is also evident a relationship between the variables of liquidity, profitability and size according to the categorization of the companies.

Introduction. The use of Social Networks has brought with it the generation of large volumes of data, which can be stored and processed through Big Data tools, this fusion of social networks and Big Data, known as Social Big Data, allows these data to become useful information for societies and organizations. Objective. Identify how Big Data can make use of social networks to obtain information. In addition, to discern about the different positions of the authors consulted, with regard to Social Big Data Methodology. In the study, a documentary-type methodology was implemented, based on the bibliographic design. Results. The use of social networks has allowed people, small businesses and organizations in general to obtain information for their benefits, in the sense that every time they are used, they leave digital footprints, which are large volumes of data, but, to obtain these benefits it is necessary to make use of Big Data, this technology allows you to store, decode and analyze said data in order to convert it into useful information. Now, due to the wide range of responses that Big Data offers to other platforms, the term Social Big Data is generated, which is the fusion of social networks and Big Data. Conclusion. The use of Social Big Data is evident, so companies must adopt this technology if they consider staying in time, educational institutions in the same way, adapt their curricula in order to create skills in future professions, states provide the relevant regulations in order to protect the user and finally the users who must know the pros and cons of their life in the networks 

Commercial activities require today more than ever to be up to date with tax processes, however, the heavy transport sector in the city of Guaranda shows irregularities in relation to the respective documents that are presented to the tax administration, for this reason, The idea of making an exhaustive review on this subject was born, taking as object of study the Compañía Nacional de Transporte de Carga Pesada Bolivarenses S.A Transguaranda. The methodology has a qualitative approach, so the open interview was used as a validation instrument. From the results obtained, it was evidenced that the Company does not have efficient tax practices, since the partners or shareholders do not deliver the sales receipts and complementary documents on time at their points of issue, being important to implement internal measures that contribute to better control of tax practices before the Internal rents service. 

This research details the technical financial analysis on the feasibility of creating a company destined to offer business process management services, in the city of Cuenca, Ecuador, for this purpose in its development, strategies for analysis of opportunities, threats, weaknesses and strengths, for its constitution, with the support of a market study based on the collection of primary information, applying surveys directed to a specific population group. Inferring the financial factors to know if the project is profitable, with the analysis of its indicators. Methodologically, the existing literature is reviewed, referring to BPM, and the advantages it offers in its implementation in different companies to improve their processes, therefore, their sales and positioning. Finally, as the main conclusion, it is shown that the market study carried out determined that there is indeed an opportunity for a company that provides BPM services to others in the sector, since the results showed that percentages greater than 80% of the universe studied agree or they assertively indicate that for their organizations it is essential to interfere in this era of technological disruption and accompany their processes mediated by digital transformation.

Shrimp packing companies in the province of El Oro are essential for adding value to products and promoting international trade in the country. The objective of this research was to determine the impact of the value chain on the production and marketing of shrimp products by analyzing the international market. The methodology implemented was qualitative and quantitative, with a qualitative approach that included descriptions of the tastes and preferences of the product to be marketed, and quantitative, since the variables described were weighted with numerical values to obtain a more detailed view of the variables. The results of the study showed that the factors in favor of the packing houses were the price of the product and the international relations that the country has to be able to export; as for the negative gaps such as the equipment and technology that the packing houses have, this limits the capacity to develop a variety of products to market. Finally, by contrasting with other authors, it was demonstrated that it is fundamental to have developed equipment in the companies that allow the R&D departments to promote and variety in their products. The conclusions establish that the shrimp sector contributes significantly to the Ecuadorian economy; however, the lack of technological investment limits the packing companies, and what should be emphasized are the international relations that exist to be able to export to new markets.