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

This study analyzes how the "Electric Peak and Plate" measure, implemented in Ecuador in 2024, has changed the way companies work and face the energy crisis. Through the review of articles, reports and documents, it sought to understand how this regulation, which adjusts working hours, has helped to maintain operations despite power outages. While the move has allowed many businesses to continue operating, it has also brought major challenges, especially for small businesses, which have had to deal with higher costs and difficulties adapting. Even so, some companies have taken advantage of the situation to innovate and improve their energy efficiency. In short, although the "Electric Peak and Plate" has been a temporary solution, it is clear that it is necessary to think about sustainable strategies and greater support for the most affected sectors.

Accounting has faced several challenges since its inception, one of the most important of which is the criteria for estimating and recording accounting. Although these criteria are essential for the autonomy of the accounting professional, they also represent a risk, as they can facilitate the manipulation of financial statements to benefit the company in the eyes of certain stakeholders. Despite the existence of Financial Reporting Standards, their flexibility can give rise to so-called “creative accounting”, where companies alter their economic presentation to attract investment and improve their financial position. This practice can compromise the quality and credibility of financial information, affecting both internal and external decision making. Globalization also influences this phenomenon, as it drives companies to become more competitive, which can lead to taking advantage of regulatory gaps. This study focuses on a bibliometric analysis of publications on creative accounting between 2010 and 2020, using scientific databases such as Scopus. Thirty articles were identified in high-impact journals that address this topic, highlighting that only three focus on publication trends. Based on these findings, it is recommended that more robust control methods be established to mitigate the negative effects of creative accounting and ensure that financial statements accurately reflect the economic reality of companies.

The issue related to children's rights has become an essential aspect of global legislation, especially in Latin American countries such as Ecuador, where the levels of violence against this social group have worsened in recent years. Thus, the main objective of this scientific article was to analyze the relevance of comprehensive reparation for girls, boys and adolescents who have been victims of physical and sexual abuse in Ecuador. To achieve this objective, a descriptive methodology was applied, under a qualitative and legal-doctrinal approach, through the use of the analytical method and the content analysis technique. The results achieved allowed us to verify that the regulatory framework in Ecuador certainly has special provisions in this area to guarantee the rights of minors, however, in reality, when trying to impose legislative actions, their application is limited by insufficient resources, poor coordination between the different institutions involved and a culture that tends to deepen violence against minors. It was concluded that the lack of effective solutions that promote comprehensive reparation for victims and their families continues to be a major problem in Ecuadorian society, which is why it should not only include economic compensation, but also strengthen actions that promote the physical, emotional and social recovery of minors who experience this type of situation.

The research analyzes how incentives, brand commitment, and brand loyalty affect Internet companies in Machala, Ecuador. Excellent service is crucial for customer satisfaction and loyalty, especially in a competitive environment. The aim is to determine how incentives influence customer loyalty and commitment by evaluating their impact on perceived brand value and the formation of lasting associations. The study used a questionnaire based on scales to understand the opinions of 384 users of online services in Machala. Variables such as incentives, loyalty, and commitment were examined through a structural analysis illustration (AE), assessing the consistency and legitimacy of the concepts. The study found that incentives strongly affect loyalty (β = 0.81) and customer commitment (β = 0.49). Commitment also positively influences loyalty (β = 0.42). Clearly communicating the benefits and additional advantages is essential for retaining customers. Incentives are fundamental for fostering customer loyalty and commitment. Organizations should focus on methods that enhance service excellence and provide personalized interactions.

This research focused on analyzing the state strategies implemented in Ecuador to address crime, reduce violence and prevent crime. As a methodology, a descriptive study was developed, with a qualitative and documentary approach, through the inductive-deductive method, where the population focused on the set of doctrinal and normative sources that were consulted and finally content analysis was used as a technique. which facilitated the review, analysis and interpretation between what is stipulated in national legislation and the application of state actions. The results allowed us to know that certainly in Ecuador there have been regulatory and state policy advances to confront crime, however, there are still limitations in the effective exercise of strategies to reduce violence and prevent crime, due to the scarcity of resources and the inequitable application of these actions in various regions. Therefore, it was concluded that the State needs to implement a comprehensive model that promotes social justice, where not only penal justice is established, but also rehabilitation and social change proposals are developed and strengthened.

The internationalization of higher education in Latin America requires more inclusive actions in view of the social asymmetries in the region. The vast majority of these incentives still come from governments, but equally, restricted, as there are few countries in the Latin American context that offer scholarships for Latin American programs. It is important to remember that Latin America has postgraduate programs of excellence both in public and private universities. The objective is to demonstrate the importance of inclusive network actions, such as the one promoted by the Organization of Latin American Catholic Universities, with the creation of a platform that encourages postgraduate training. The study is of a descriptive qualitative nature, with documentary and bibliographic consultations. It is concluded that the Platform initiative expands the possibility of access for students in the region, although restricted in many countries.

The paper constitutes a theoretical-conceptual study aiming to analyze the relationship between digital colonialism and technological discourse in the field of education, advocating for dialogue between decolonial pedagogical proposals to confront coloniality. It is understood that digital colonialism not only reinforces but also reconfigures and exacerbates coloniality by producing a supposedly universal technological discourse, based on the logic of digital inclusion, innovation, and digital graphocentrism. We argue for a dialogue between the decolonial pedagogical propositions of Catherine Walsh, Luiz Rufino, and Karina Menezes. The conjunction of these three proposals is potentially transgressive, as it creates a path of hope and anti-racist, anti-colonial, and anti-capitalist struggle, serving as an alternative to open gaps and enable transmodern intercultural dialogue in the field of education. We advocate for a cognitive-digital democracy, in place of the empire of coloniality that produces and reproduces abyssal differences, dehumanizations, and abstract universalities.

Apresentação Seção Temática Ética, Integridade e Pesquisa em Educação - EIPE

The inclusion of women in education, the workplace, and science generated profound changes in their private lives, transforming their role and connecting them to the public arena. But what dynamics fostered women's access to and participation in education, research, and science? Although these fields have always been linked to knowledge, in some cases they were assumed to be part of everyday life, associated with their work as mothers, wives, and homemakers.

Editorial 2023