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

In Ecuador, the financing of social projects is achieved through the significant contribution of tax collection, which is vulnerable to the effects generated by economic variables. The objective of this study is to determine the incidence of economic variables on tax collection, through the application of an econometric model, to reflect whether they have a positive or negative impact. Data are obtained from official sources from 2000 to 2020 and an Ordinary Least Squares (OLS) model, error cointegration of Engle and Granger (1987) and a Fully Modified Ordinary Least Squares (FMOLS) model proposed by Phillips and Hansen (1990) are used. The results show that total population, employment rate, GDP per capita, tax burden and inflation have a positive effect on total tax revenue. While, the corruption index and tax burden squared have a negative effect on total tax revenues. The determinants that have the greatest positive and negative effect on total tax collection are GDP per capita with 3.035% and the corruption index with -0.282%. Therefore, political decision making in Ecuador should be directed mainly towards the incentive of production and the fight against corruption. 

Serial killers have been part of the terror and horror of the social imaginary, being considered on many occasions by popular culture itself as “monsters” in different literary works. Despite this, due to the characteristics of the cases where serial killers are involved, these in Latin American states have been vaguely addressed or presented to the general public, since these killers are part of society as such and may be present in communities. Of great agglomeration and attachment. The elements that make up these individuals is the unusual way of their actions, which may even vary with the psychiatric attitudes of regular people in full health, in many cases psychology and psychiatry have come to determine that this type of Actions are generated by various disorders of conduct, personality, intellectual capacity, and other pathologies that could establish the unimputability, since the disorders mentioned are psychopathic health problems, which can alter the behavior of individuals that may not be in full use of its faculties. In Ecuadorian law, murders perpetrated by serial killers are not common in the criminal sphere, although it should not be confused with the non-existence of them, together with this, behaviors related to psychopathy create a broad debate regarding unimputability of these, then, it should be clarified that within Ecuadorian regulations the unimputability of psychopathy cases within Ecuadorian criminal law is not ruled in a focused manner.

This research work is focused on the analysis of the different weaknesses and shortcomings, as factors that affect the allocation of Economic Resources and the Budget Execution in the Chone Basic Hospital - IESS, which will be achieved through the information collected from billing, of the assigned budget and of the execution of the Annual Procurement Plan. The research is of a non-experimental type, with a transversal or transactional, exploratory and descriptive design. The results obtained allow to determine the influence of certain factors in the allocation and execution of the budgetary resources of the Hospital, which leads to the non-achievement of the objectives of the Medical Unit.

Currently there are optimal results regarding the use of technology and collaborative learning in the teaching-learning process, as in several countries in Latin America and Europe technologies have already been implemented in the educational process both at middle and high school level, resulting in students with a high degree of critical thinking, research and collaborative spirit, as these tools have contributed positively in their autonomous and meaningful learning.as a result, students with a high degree of critical thinking, investigative and collaborative spirit, as these tools have contributed positively in their autonomous and meaningful learning. In this sense, the objective of this research is to evaluate the incidence of TIC in the Collaborative Learning of the subject of Programming in the students of the first semesters of the Pedagogy of Experimental Sciences and Computer Science Career. For this purpose, research with a qualitative-quantitative approach was developed where surveys were applied to students and interviews to teachers in charge of the programming subject, as well as technological tools such as blogs, virtual educational platform (Uvirtual), Padlet and the WhatsApp social network. As results, positive responses were obtained from the students when working in teams and making use of the aforementioned ICT tools for the construction of group learning. The respective analyses showed that the use of ICT tools to perform tasks in work teams contributes positively to the generation of effective collaborative learning by students.

La communication has reached different forms of representation, in which speech is transmitted effectively and efficiently. Thus, public speaking is considered one of the skills that requires the articulation of ideas through the expression of gestures accompanied by a forceful verbal message improving communication. Young people are in a constant search for communication strategies that can transmit and present their ideas, thoughts, feelings and expressions. This is where oratory can be presented as a key communicational and methodological strategy to apply in the teaching-learning process. The objective of this case study, of an exploratory type, is mainly to evaluate the oratory skills of 25 tenth grade students of Basic General Education of the “Víctor Manuel Rendón” school, located in the province of Los Ríos (Ecuador). In order to reach this goal, oratory exercises are carried out, based on the topic "Youth and Society" divided into five subtopics to be developed by students, who are evaluated during their intervention, through both qualitative and quantitative analysis, yielding as results the participation of the students, which was mostly positive, both from the speaker's perspective and from the discourse approach. Likewise, the quantitative instrument shows students' own speaking skills to effectively convey their message. Finally, the conclusions show that both the general and specific objectives established for this study were met; therefore, it is established that oratory can become an effective methodological tool of great utility in communication processes.

The objective of this research is to explain the possible effects in Latin America of the Federal Reserve's (Fed) monetary policy due to Covid-19, through the argumentative use of the Austrian and Mundell-Fleming analytical frameworks, taking as theoretical references (Levy, 2017), (McGuinness, Hogan, & Powell, 2018) and (Lee & Bowdler, 2020) among others; The study is explanatory in nature because it goes beyond the mere description of the facts, it establishes relationships between concepts or natural or social phenomena (Hernández, Fernández, & Baptista, 2014). Among the main findings of the study are that: Latin America is the region with the highest inflation rates, with GDP per capita growth lower than other regions of the world, permanent trade balance deficit; the cyclical behaviour that has debt service (% of GDP) which is counter-cyclical with respect to the GDP growth rate and pro-cyclical with respect to foreign direct investment. It is concluded that the monetary policy measures taken, especially by the FED, generate capital outflows and capital flight, as a result of the increase in the cost of capital and devaluations that will erode per capita economic growth in Latin America, when capital migrates from emerging economies to developed economies with the world's main financial centres, as a result of the change in the FED's monetary policy, which goes from expansive to restrictive in order to preserve the dollar's function as a global reserve currency.

In Ecuador, microenterprises are essential for the development of their society, because many of the organizations maintain this scheme. Families seek to generate entrepreneurship betting on their skills to generate economic growth within it. Therefore, the objective of this research is to determine the development of marketing in family microenterprises in Guayaquil in the post-pandemic period. The methodology applied in the development of the research is quantitative in nature with a non-experimental design, with a type of field research and descriptive and explanatory levels. The sample consisted of 382 family microenterprises which are included in the most important economic sectors such as commerce, manufacturing, services and agriculture, livestock, forestry and fishing. As a result, the family microenterprises of Guayaquil do not know the importance of digital marketing as mechanisms to increase and develop the sustainability of these organizations. This lack of knowledge directly affects its implementation, but knowing its importance, they want to apply their strategies to be able to attract more clients or users and thus increase economic performance. In conclusion, new trends must be adopted for the survival of microenterprises in this demanding market, where electronic commerce has gained ground, allowing them to show their products, innovate, and increase their economic income, which leads to growth and strengthening of their sales.

This research aims to analyze how the global trend of digital banking has become a disruptive agent in the traditional monetary world, leaving aside the use of the various instruments granted by traditional banking entities, giving way to innovative financial services. The technological evolution that has gradually taken place worldwide has generated changes in all aspects of society, both politically, socially and economically, and of course in the banking system, which has allowed the implementation of new processes to carry out transactions. without having to leave the comfort of home, without having to use cash and being able to buy and pay for goods, services and products to satisfy people's needs, with more attractive interest rates than those offered by traditional financial or banking entities. In the same way, being in the era of the technological revolution, a large percentage of the population of Ecuador corresponds to Millennials with a great interest in the use of technology and use their mobile devices to carry out any banking operation with just a click without having to bother going to a bank branch, since they are not interested in using cash or wasting time going to bank branches in search of information that they can find on the web.

Compounds that allow humanity to improve their living conditions have been used since ancient times. The concrete use has a very long history, works from more than 2000 years ago, such as those of Roman technology, showed its capacity in the handling of structural concrete, made with calcined limestone paste (quicklime) and the addition of pozzolanic ash. Currently, new compounds have been developed, but basically concrete maintains the same original components, and globally, concrete is the most used material in construction and will continue to form a large part of its infrastructure. The present work intends to determine the techniques currently used for the development of society and the way to evaluate the structures made of concrete. To do this, the most outstanding characteristics of concrete construction will be identified; Some of the techniques mostly used today in the construction of concrete structures will be described to finally know the current techniques to evaluate structures made of concrete. The methodology used in the research was based on a bibliographic design, which consists of a thorough and systematic review of the literature available in various media on the subject. The evaluation of constructions presents its challenges, but it is a fundamental aspect in the maintenance process of civil works and with greater relevance when this process shows failures that could put the work at risk and with it the safety of the people who use them.

El propósito de este artículo es el poder mostrar los aportes de la gobernanza digital para una gestión pública local inteligente a través de la interpretación por parte de los investigadores, teniendo como paradigma de investigación la fenomenología-interpretativa, y con un enfoque cualitativo. Desde lo inductivo, se obtiene un recorrido heurístico del conocimiento sustentado en la propuesta que establece el método hermenéutico (comprender e interpretar) de construir un discurso desde la base de la situación de origen. Se consideró como unidad de análisis al Gobierno Autónomo Descentralizado del cantón San Vicente de la Provincia de Manabí, espacio que permitió la observación directa, manteniendo un acercamiento objetivo, con una visión de los acontecimientos desde su naturalidad, registrando cada componente y atributo que le hace única. Además, los investigadores lograron contar con los aportes de dos reconocidas personalidades de la academia cuyos aportes dentro del ámbito de estudio de la gobernanza y los gobiernos locales han resultado de gran ilustración; esto a través de la aplicación de una entrevista semiestructurada permitiendo contrastar y triangular con las perspectivas de los autores, obteniendo elementos significativos que sustentan los componentes digital e inteligente. El proceso de análisis de los hallazgos se da desde la propuesta de la Teoría Fundamentada, mediante la instrumentación de la matriz axial (códigos sustantivos, códigos axiales, conceptos sustantivos) permitiendo que surja una categoría central denominada Gobernanza digital para una gestión pública local inteligente, siendo esta considerada por los investigadores como una contribución para la buena praxis dentro de la administración pública.