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

The present study deals with the specific didactic materials to favor the logical mathematical notions in the boys and girls of initial education. Its objective was to understand from the experiences of the teachers the use of the concrete didactic materials for the promotion of the logical mathematical notions of the children of the boys and girls from 4 to 5 years of the C11a circuit, of 24 de Mayo canton of Manabí Province, in Ecuador. It was based on a qualitative approach, interpretive paradigm, descriptive type, grounded theory method of Strauss and Corbin (2002). Another of the methods to be used was the phenomenological hermeneutic. The technique was the in-depth interview and the instrument was the interview guide. Applied to the informant subjects, teachers of the C11a circuit, of 24 de Mayo canton of Manabí Province, in Ecuador. For the results analysis process was used the Atlas ti 22 software, in which a process of coding, axial and selective categorization was carried out. It was represented by semantic networks. Likewise, the Sankey diagram was applied in order to present the level of co-occurrence between the categories and the codes for the purposes of the emerging epistemic construction. Obtaining as a conclusion that from the experiences of the teachers the use of concrete didactic material strengthens the logical mathematical notions, the physical, motor, social and affective development of the children, from the performance of learning by discovery, experiential, collaborative and significant. But, without a doubt, concrete didactic materials must be guided and controlled by the teacher because in circumstances of manipulation by children it can lead to an accident, due to the size of some of these. Keywords: Teaching experience, pedagogical action, logical mathematical notions, concrete didactic materials, experiential learning and significant learning.

Creativity is the ability of children to produce original responses to a problem. It is a skill that is in all people and that can be developed. It is the ability to discover new alternatives, to use the imagination. It is important to stimulate it since they are small babies. Unfortunately, sometimes the student finds it difficult to develop this skill at an early age, they cannot carry out many activities on their own; but if we take care to stimulate them and give them freedom of action, we will be able to verify that their intelligence and creativity is much broader and more interesting than we might think. The objective of the article is to design a ludic-pedagogical strategy for the development of creativity in the students of the preparatory sub-level of the "Eleodoro González Cañarte" Fiscal Educational Unit. To carry out this work, a mixed methodology was used, which combined the quantitative and qualitative approaches of the research, which allowed the collection of data, as well as its analysis and interpretation. Theoretical methods such as bibliographical and synthetic analytical were used, and empirical methods, such as observation and statistics, in addition to instruments such as surveys and interviews; information that helped determine if the didactic strategy served to develop creativity in students. The results of the diagnosis made to the students, made it possible to verify that creativity should be encouraged, because they do not develop it adequately, which is due to the fact that the activities applied by the teachers present limitations. In addition, it was found that the proposal was applicable to develop students' creativity. Keywords: Capacity, creativity, skill, strategy, playful pedagogical.

The objective of the research is to analyze fixed-term deposits from the external point of view (partners) and internal (manager and head of fund-raising in order to evaluate the impact of fixed-term deposit investments on the Financial Management of the Cooperative de Ahorro y Crédito "15 de Abril Ltda." Portoviejo Parent Company, to achieve this it began with the study of the current situation, considering the number of partners with investments, then there is evidence of the income statements in demand and time deposits The former have increased and fixed-term deposits have decreased until September 2021. The survey was applied to 343 people with fixed-term deposits, where they answered questions related to satisfaction in relation to the service provided by the cooperative; The rating given by the partners has an average of 4 points and 59.77% invest due to the trust they have in the entity. He told the General Manager and the Head of Funding on issues related to financial management and the process carried out to achieve deposits of fixed-term deposits and the most relevant was that there are no statistics, records or reports of indicators that analyze the behavior of the goals and the evolution of the fund-raising portfolio; finally, a commercial marketing plan was designed to strengthen fixed-term investments; the research had a mixed approach, that is, qualitative and quantitative; The proposed marketing plan made it possible to improve attracting investors. Keywords: fixed term, investments, financial management, association of savings and credits.

Current assets refer to everything that corresponds to the assets and rights owned by a company, focusing on those assets that can be converted into cash in less than twelve months. For its part, profitability is the ability of an organization to produce sufficient profits, in relation to sales, assets or own resources; being useful to determine if it is producing enough profits to maintain itself and expand, or on the contrary, if it is making losses. For the development of this mixed approach research (qualitative-quantitative), information was collected from scientific articles published by various authors from 2015 to 2020 in research databases such as Redalyc, Latindex and Scielo and Scopus. On the other hand, to solve the quantitative section, a survey was conducted focused on 10 officials of the company PROIMEC S.A. The main results indicate that there is a significant positive relationship between total assets and net profit, for which the company PROIMEC S.A. is considered profitable. The practical purpose of this research is to benefit the company with a technical and scientific guide for the evaluation of its current assets and the measurement of its profitability. Scientifically, it provides a reference or source of theoretical, technical and methodological consultation in relation to the variables under study, which will benefit the business sector, professionals, students and the community in general. Keywords: Current assets, Profitability, Business sector.

Reading is a habit that should be started during the first years of life in the families and later at school. Therefore, the objective of this article was to design an educational strategy to promote reading habits in children from three to five years of the "Benjamín Franklin" Basic Education School. The research was carried out under a quantitative approach, applying a type of descriptive study and the research design was non-experimental. The study population consisted of 22 parents and 22 children from three to five years old, to whom were applied, respectively, under to a reliability analysis using a statistical program SPSS 21.0. The results obtained determined that of the 22 parents surveyed, only 4% (equivalent to one parent) always practice the habit of reading at home and that 46% of children practice activities related to reading at home only once a week and 36% almost never. At school, the children showed that 68% enjoy the free and spontaneous reading of stories and images and 32% that they do not; the same results were reflected in the children when attending narrations read by the teacher (stories, comic strips, animation with puppets). Thus concluding that the little practice of reading encouragement a family does not contribute to the formation of the reading habit in children as it should be during their early childhood. Keywords: habit of reading, early childhood, family, reading animation.

The present research aimed to analyze the influence of the use of the technological tool Canva by the teachers of the Lorenzo Luzuriaga school in the El Limón sector, Simón Bolívar parish, province of Manabí, Ecuador. In the research process, a descriptive, exploratory methodology was applied, with a quali-quantitative approach, the survey technique was essential in this research, in addition the Forms form was used as instruments, and the bibliographic file for the collection of theoretical references. The results show that teachers apply technological tools in the process of teaching-learning in students. It is concluded that the use of information and communication technologies (ICT) have been a great advance in terms of access to information through the Internet, especially in the educational field, where new training scenarios are experienced that bet on the immediate exchange of knowledge between teachers and students. Keywords: technological tool, teaching, information technology.

Digital tools in training of initial level students in recent times have caused various changes in the learning process of young children, for this reason the objective of this study is to determine the contribution that the use of multimedia tools would have. And the development of learning skills in initial education sublevel I, of the “Manuel Inocencio Parrales y Guale” Educational Unit of the Jipijapa canton. For this, a mixed methodology was used accompanied by exploratory, descriptive and bibliographic methods. In the field investigation, a survey was carried out on 22 parents who act as representatives of the students of Initial 1. At the same time, through the Google Meet application, an interview was conducted with the teacher of the Educational Institution. Among the main results, it is highlighted that 51.9% of the respondents agree that multimedia tools do help in the teaching-learning process of their client. Therefore, the final conclusion was obtained that effectively through the management of training instruments, educators and students have the opportunity to teach and receive classes in an entertaining and dynamic way. Keywords: Learning, multimedia, skills, education, teaching.

Good educational practices are limited not only to pedagogical action but also to quality; but to be accredited as such, higher education institutions must undergo an evaluation process to identify and improve existing problems. In that order of ideas, this article had as purpose: To analyze how the evaluation and accreditation of higher education institutions has been in some Latin American countries, in order to consolidate the knowledge around the subject and obtain a theoretical approach that allows to support epistemic to the study, in which a deep inquiry is developed. In order to fulfill the stated objective, this study was developed methodologically with the guidelines of an investigation whose modality is documentary and review. The information was collected through a bibliographic file in which the previously selected documents were ordered, the analysis technique used in this research was content analysis. It was concluded that the legitimation of HEIs through evaluation is considered by them as an important, useful and necessary strategy for the control and monitoring of their operation by the entities in charge, who define the lines of action to follow according to the context. and needs. This frames the process to certify them. Likewise, a series of final recommendations were made. Keywords: evaluation, accreditation, quality of education, higher education.

The study of the Tax regime for micro-enterprises is based on the modification of the form of taxation to which taxpayers were subjected with the creation of the Organic Law of Tax Simplification and Progressivity, from here the objective of knowing the different perspectives that we have of it, as well as its particularities, the economic reality that this regime means and the extent to which this influences compliance with the principles on which the Ecuadorian tax policy is governed. The methodology that was used to know the particularities of the regime, as well as its perspectives and realities, range from the analysis and review of the literature, compilation of information in the database of the web portal of the Internal Revenue Service and application of surveys to a sample. selected from taxpayers belonging to the regime. The results obtained are mostly disagreements with a regime that imposes the payment of a 2% tax on the value of the income received in a year, without considering the costs and expenses incurred; disagreements with a regime that requires paying income tax even despite not having received any income. Perhaps, the dissatisfied perspective of those subject to the regime would be justified, if the tax were favorable for tax collection statistics, but the reality is that said collection suffered a decrease. In addition to its little conformity with the principles of progressivity, equity and non-retroactivity that govern the country's tax policy. Keywords: Regime, Micro-enterprises, tax policy.

Due to the problems caused by the inadequate urbanization of multiple places and the inefficient design of drainage systems, large urbanized areas face technical challenges in the management of rainwater that is generated mainly in winter seasons. In this sense, the objective of this research lies in determining the feasibility of implementing an alternative for the control and regulation of flooding on roads with natural slopes in Esmeraldas, Ecuador through a sustainable urban drainage system. For this, this research aims to evaluate a sustainable urban drainage system as an alternative for flood management on roads in Esmeraldas, Ecuador. In this context, in the first instance, a review of the theoretical and referential framework of studies related to sustainable drainage systems is established. On the other hand, the modeling of the hydraulic behavior of the drainage system on roads in Esmeraldas, Ecuador, is analyzed. Ultimately, a rainwater management alternative is proposed on roads with natural slopes based on a sustainable drainage system. The main results suggest that the proposed sustainable drainage system is a feasible alternative for the management of rainwater runoff on roads. Keywords: drainage system, hydraulic behavior.