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

DOI: https://doi.org/10.46296/yc.v9i16.0582 This study explores the influence of organizational culture on job performance. Using a mixed methodological approach. It seeks to identify which aspects of organizational culture are key determinants of performance and provide recommendations to optimize cultural management in organizations, providing information on how an appropriate culture can improve employee productivity and satisfaction. Keywords: Organizational Culture, Work Performance, Mixed Research, Surveys, Interviews.

DOI: https://doi.org/10.46296/yc.v9i16.0604 The human resource is considered the most valuable within a company, it is the basis for the development and success of organizations, it is increasingly common for successful companies to seek job stability in their workers reducing to the maximum the rotations due to the effects that these changes entail, for this reason, this research aims to perform an analysis of the factors of staff turnover in this case aimed at workers of the Thermoelectric Company CELEC EP  - Jaramijó, In the year 2023 there is a total of 161 workers distributed in the different areas of the company, where a considerable personnel turnover is observed, both in administrative and operational positions, it was proposed to investigate the influence of personnel turnover in several aspects, which influence in some way in the loss of resources and other factors that will be presented in the development of this research article. Keywords: turnover, resources, stability, personnel, company.

DOI: https://doi.org/10.46296/yc.v9i16.0587 In Ecuador, tax evasion continues to be a significant challenge. However, through policies and effort has been achieved to reduce this economic problem in institutions affecting the profitability in the increased payment of taxes if not carried a due control, The problem of Organizational Culture and its Impact on Tax Obligations focuses on understanding the organizational culture, we note lack of training and the absence of tax culture, This leads to tax evasion, therefore, the project aims to analyze the organizational culture and its impact on tax obligations of the Private Educational Unit Alejandro Humboldt, period 2023, the variables are based on theoretical and methodological bases, then, the degree of tax compliance is evaluated and a scientific article that contributes to tax management by the object of study is made. For this, a qualitative research was framed that allowed exploring the perceptions, attitudes and behaviors of the members of the organization by applying the investigative methods as inductive, deductive and bibliographic-documental focused with the corresponding instruments such as the questionnaire, also surveys and interviews were conducted to 9 workers representing the administrative and service part of the Alejandro Humboldt Private Educational Unit to analyze and establish beneficial conclusions. The results revealed that many are unaware of tax issues, which affects their compliance with the law. In spite of this, they comply with the tax registration (RUC or RIMPE), but fail to issue sales receipts. Keywords: Tax behavior, Enterprise, Tax regulations, Tax sanctions.

DOI: https://doi.org/10.46296/yc.v9i16.0596 This paper presents a narrative review of the literature on integrating interculturality into research methodology teaching in diverse contexts. It analyzes the main pedagogical approaches and teaching strategies that facilitate the incorporation of the intercultural dimension in methodological training. The review, based on open-access articles from regional databases, identifies three fundamental pedagogical approaches: critical intercultural, which questions power structures in knowledge production; decolonizing, which promotes the revaluation of local knowledge; and experience-based learning, which encourages active participation in culturally diverse contexts. The most effective teaching strategies include intercultural collaborative work, case study analysis, and field studies in diverse communities. The results highlight the importance of teacher training in intercultural competencies and the use of information technologies to facilitate cultural exchange. Significant challenges are identified, such as communication barriers and the need for culturally relevant teaching resources. The study concludes that the effective integration of interculturality in research methodology teaching requires a holistic approach that combines multiple pedagogical strategies and emphasizes continuous teacher training. Keywords: Critical pedagogy, Decolonization, Teaching competencies, Higher education, Intercultural dialogue.

DOI: https://doi.org/10.46296/yc.v9i16.0601 The article aims to identify best practices and challenges in the implementación of international human light standards within national legal systems. The research methodology is based on a qualitative approach, utilizing a comparative analysis of case studies from various countries. Legislative documents, judicial rulings, and reports from international organizations were reviewed to gain insights into the implementation of these standards. The results show that the integration of international standards varies significantly among the analyzed countries. Some have successfully incorporated them into their legislation and established effective mechanisms, while others face obstacles such as a lack of political will, cultural resistance, and resource scarcity. Among the most relevant findings, it is highlighted that the training of judges and public officials is essential for the proper application of international standards. The importance of civil society participation and monitoring by international organizations is also emphasized to ensure the fulfillment of human rights. The article concludes that, although there are challenges in implementation, there are successful examples that can serve as models. An integrated approach is proposed that includes human rights education, institutional strengthening, and collaboration between the state and civil society. The innovative aspect of the study is the proposal of a framework for the effective implementation of international standards, with practical recommendations and strategies tailored to specific contexts, aiming to facilitate the adaptation of these standards to local realities and improve the protection of human rights. Keywords: Human rights, state, Legislation: International standards, civil society.

DOI: https://doi.org/10.46296/yc.v9i16.0595 This study evaluated the impact of gamification with GeoGebra on the learning of linear functions in first-year high school students from Unidad Educativa Distrito Metropolitano in Santo Domingo de los Tsáchilas, Ecuador. A pre-experimental design with a quantitative approach was used, which included the application of diagnostic tests before and after the intervention. The sample consisted of 42 students who participated in gamified activities designed in GeoGebra to foster mathematical understanding through interactive exercises and progressive challenges. The results revealed a significant improvement in academic scores, with an average increase from 5.2 in the pretest to 8.4 in the posttest (p<0.05). This increase of 3.2 points demonstrates the effectiveness of the intervention. In addition to the improvement in academic performance, the gamified activities promoted greater motivation and participation, contributing to the understanding of abstract concepts and fostering skills such as critical thinking and autonomy. In conclusion, gamification with GeoGebra proved to be an effective strategy to improve the learning of linear functions, especially in an educational context affected by remote learning. This research validates the use of digital tools and innovative methodologies as promising pedagogical approaches in mathematics education. Keywords: Gamification, GeoGebra, Linear functions, Mathematics learning, Digital education.

DOI: https://doi.org/10.46296/yc.v9i16.0594 In the digital age, Information and Communication Technologies have profoundly transformed public management by facilitating more efficient and transparent processes. Their implementation in local governments presents challenges related to organizational adaptation and optimization of the use of these tools. The objective was to analyze Information and Communication Technologies in the work performance of the staff of the Decentralized Autonomous Municipal Government of Portoviejo canton, year 2024. Under a mixed approach, descriptive and correlational methods were combined in a transversal manner. 92 municipal government employees were surveyed, randomly selected from a total of 1,898 to know and assess through a Likert scale their perception of the use of these technologies. Data from 32,118 surveys carried out on external users of the Municipality of Portoviejo were incorporated in order to discern about the quality of online services. The data were organized in Excel for cleaning and classification and statistically processed using the Pearson method. The results revealed a moderate positive correlation of r=0.79 between variables, revealing that they are strong enough to be considered determinants; their effectiveness is influenced by training and integration in work processes. It is concluded that the use of information and communication technologies is fundamental in the management not only of municipal governments, but also in similar contexts; their implementation optimizes operational efficiency and transparency in the public sector. Keywords: technological tools, transparency, operational efficiency.

DOI: https://doi.org/10.46296/yc.v9i16.0599 This study focuses on the evaluation of the public procurement process in the Autonomous Decentralized Rural Parochial Government of El Anegado during the period 2023. The objective is to analyze how the Annual Procurement Plan (PAC) affects compliance with budget execution and resource efficiency. To achieve this purpose, a mixed methodology was used, combining qualitative research, through interviews with the president of the GAD, and quantitative research, with the application of an observation sheet. An exhaustive literature review was also carried out to provide a theoretical basis for the study. The results indicate that the PAC of the GAD Parroquial El Anegado is well elaborated and aligned with the budget objectives, showing a positive impact on budget efficiency. However, areas for improvement were identified, especially in terms of stakeholder participation, monitoring and adaptability of the PAC. The evaluation revealed weaknesses in interdepartmental communication and the need to strengthen oversight and monitoring of contracting. This study provides a comprehensive view on budget planning and execution in the local context, offering recommendations to optimize contracting processes and improve transparency and efficiency in public management. Keywords: Budget, Public Management, Transparency, Resources.

DOI: https://doi.org/10.46296/yc.v9i16.0598 This study explores the relationship between e-government and budget planning in the Autonomous Decentralized Rural Parochial Government of El Anegado. E-government, understood as the use of digital technologies to improve public management, is analyzed in terms of its impact on budget transparency and efficiency. The main objective was to determine how the implementation of electronic tools affects budget planning and execution in the parish. The methodology employed is mixed, combining qualitative interviews and quantitative surveys. Interviews with GAD El Anegado officials provide perspectives on the adoption and challenges of e-Government, while surveys of 163 taxpayers present citizens' perceptions of the transparency and usability of digital tools. The results indicate a perception of e-Government in terms of transparency and citizen participation, with 86% of respondents considering the updating of the website crucial to improve budget management. However, significant challenges are also observed: 52% of citizens have never used the electronic tools available, and 46% consider these tools not easy to use. Limited satisfaction with the transparency of budget information and low adoption of digital tools highlight the need to improve the usability and usability of these tools. Keywords: Transparency, Planning, Budget, Electronic Government.

DOI: https://doi.org/10.46296/yc.v9i16.0597 This research studied the implementation of e-government as a tool for the efficient management of public resources in the parish of La Unión, located in the canton of Jipijapa. The main objective is to evaluate how the use of digital technologies can optimize budget execution and improve project management within this local context. The research adopts a mixed approach, combining qualitative and quantitative methods. Semi-structured interviews were conducted with members of the Parish Decentralized Autonomous Government La Unión to obtain in-depth perspectives on the implementation of e-government, and surveys were conducted with active taxpayers to collect data on perception and satisfaction regarding the digital tools used. The results reveal a significant recognition of the potential of e-government to improve efficiency in budget management and transparency, with 85% of respondents supporting this idea. However, there was a divided perception on the concrete effectiveness of e-government in project execution, with 59% of positive responses, where they agree. This suggests that, although e-government has a potential positive impact, its implementation has not yet fully shown its effects in the parish. The findings highlight the need for improved communication and training around e-government to maximize its benefits in local governance. Keywords: Transparency, budget, efficiency, administration, citizen participation.