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

n esta investigación se realizó una propuesta de implementación del Sistema de Producción Toyota (TPS), en el restaurante “La Canoa”. Se inició con una evaluación diagnóstica del establecimiento para identificar los puntos a mejorar. La revisión literaria sugiere la implementación de varias herramientas como Heijunka, trabajo estandarizado y Kaizen (Liker & Hoseus, 2008). Finalmente, se realizó la propuesta de implementación de las herramientas tomando como punto de partida la limpieza, clasificación y organización en el área de cocina para obtener un mejor flujo de procesos y realizar las mejoras planteadas. Se escogió la filosofía TPS por suadaptabilidad en empresas de servicios. Como resultado de la implementación de las herramientas seleccionadas se obtuvo un ambiente de trabajo ordenado, una mejor organización en el servicio, procesos estandarizados y control del inventario. Palabras clave: insatisfacción, mejora, procesos, servicios, TPS ABSTRACT n this research, a proposal was made to implement the Toyota Production System (TPS) in the restaurant “La Canoa”. It begins with a diagnostic evaluation of the establishment to identify areas for improvement. The literature review suggests the implementation ofseveral tools such as Heijunka, standardized work and kaizen. Finally, a proposal was made for the implementation of the tools, takingas a starting point the cleaning, classification and organization in the kitchen area to obtain a better process flow and make the proposed improvements. The TPS philosophy was chosen for its adaptability in service companies. As a result of the implementation of the selected tools, an orderly work environment, better service organization, standardized processes and inventory control were obtained.  Keywords: dissatisfaction, improvement, processes, services, TPS

DOI: https://doi.org/10.46296/rc.v8i15.0317 The organizational culture in the Quiteño Libre Fiscal Educational Unit of the Jipijapa canton significantly influences its administrative area, affecting both management and the work environment. The objective of this study was to analyze how shared values, beliefs and practices within the institution impact administrative efficiency and staff development. A problem was identified related to the lack of cohesion and communication between members of the administrative team, which generated conflicts and decreased productivity. The methodology used in the study was quantitative-qualitative of a descriptive and field type, the non-experimental design, applying the deductive, inductive, analytical and synthesis method, included surveys and interviews with teachers and administrators and direct observation of work dynamics. The results revealed that a weak organizational culture translates into low staff motivation and commitment, affecting the quality of educational service. The findings indicated that implementing strategies to strengthen organizational culture, such as training workshops and integration activities, could improve communication and teamwork. The conclusions are that a solid organizational culture is essential to optimize administrative management and foster a positive work environment. The impact of this research lies in the need for the Quiteño Libre Fiscal Educational Unit to adopt measures that promote a more robust organizational culture, which will not only benefit the administrative staff, but will have an impact on the educational quality and the general well-being of the institution. Keywords: Administrative audit, organizational culture, institutional strengthening.

DOI: https://doi.org/10.46296/rc.v8i15.0314 The present study focused on performance appraisal as a feasible way to measure job performance, and recruitment facilitates the achievement of organisational objectives through the fulfilment of job requirements. However, in the public sector, economic and political changes have restricted opportunities for internal management development and the recruitment of new professionals. The purpose of this study was to analyse performance evaluation and its impact on the selection of personnel in Health District 13D03 Jipijapa-Puerto López. In terms of methodology, an inductive, deductive and descriptive approach was used, and the interview technique was applied to a population of four people directly related to the object of study, where they indicated that the results obtained from the 2023 performance evaluation revealed that 15 people achieved a maximum score between 95 and 97.50, considered excellent, while one official obtained the minimum score of 80, considered satisfactory. The institution also complies with the provisions of article 219 of the LOSEP and article 4 of the Technical Norm of the Performance Evaluation Subsystem, both of which establish that the process must be carried out annually. Finally, the results of this research were published in a scientific article that may serve as a basis for future research related to this topic. Keywords: Regulation, Capacity, Purpose, Effectiveness, Contracting.

DOI: https://doi.org/10.46296/rc.v8i15.0322 At the early education stage, children need to strengthen fine motor skills, such as the digital pincer, which involves the use of the thumb and index finger to grasp small objects, which is essential in the acquisition of writing skills to hold the pencil. In view of its importance, the objective was to analyze how graphoplastic techniques can contribute to the development of this fine motor skill. The methodological approach used was eminently qualitative, it was situated as a bibliographic type of research that consisted in the search, selection and analysis of information in secondary sources, mainly from scientific articles, through which the effectiveness of different graphoplastic techniques in children aged 3 to 5 years was investigated, and particularly on the way of implementation during the classes to promote the digital pincer, emphasizing the individual needs of each student. As a result, it was evidenced that graphoplastic techniques offer a series of activities such as cutting, scratching, punching, braiding, modeling, among others, which involve the practice of the relevant movement, whose effectiveness is really significant in the visual-motor coordination and digital precision, aspects that are determinant in the learning of writing. Keywords: Graphological techniques, digital tweezers, fine motor development.

DOI: https://doi.org/10.46296/rc.v8i15.0315 The research analyzes the impact of innovative didactic tools in the development of university teachers' competencies in the technical and technological areas. Using a quantitative approach, the effectiveness was evaluated according to the population formed by 236 teachers with a finite sample of 75 teachers and 2120 students with a finite sample of 170 students of both sexes. Reliability was calculated with Cronbach's Alpha, obtaining a reliability coefficient of good of 0.57 for teachers and a very good reliability of 0.76 for students. For the analysis of each event, synergies of planning, mediation, evaluation, frequencies and percentages were used, taking a rating scale from 0 to 70. The results show a positive correlation between the implementation of didactic tools and the development of teachers' professional competencies, which suggests the need to strengthen and innovate the technical and technological training of teachers in the teaching and learning process. The continuous training of technical teachers is a key challenge in the continuous improvement of higher education, contributing to improve the quality of knowledge development. By doing so, university technical institutions can continuously improve the quality of teaching, fostering the development of competencies in students and responding to the demands of an increasingly competitive labor market. Keywords: Didactic tools, technical training, university, professional competencies, university technical institutions.

DOI: https://doi.org/10.46296/rc.v8i15.0340 This study focused on the lack of budget planning and supervision in companies, which causes economic inefficiencies, impacting strategic decision-making. This can lead to liquidity difficulties, decreased profitability and economic risk, restricting the competitiveness and sustainability of organizations in a changing and highly competitive economic environment. The purpose of this paper is to analyze the budget as an essential instrument in financial management and its impact on business decision-making. The methodology used was carried out in exploratory studies of a descriptive and qualitative nature. The analysis-synthesis method was applied, based on a theoretical review of the relevance of the budget in financial management, assessing its impact on the organization, supervision and improvement of resources. The most important source of information was used, which is the budget of a company. The main results show that the budget enables companies to organize, supervise and improve their resources, increasing profitability and decreasing economic risks. Furthermore, it simplifies strategic decision-making by offering precise data about the economic situation, thus favouring the long-term sustainability and expansion of the company. Therefore, it is concluded that the budget is a crucial instrument in financial administration, as it facilitates effective management of resources, optimising the planning and control of the company. Its use simplifies strategic decision-making, reduces economic risks and boosts profitability. Keywords: Budget, financial management, decision-making, planning, business control.

DOI: https://doi.org/10.46296/rc.v8i15.0349 In the public sector, human talent management has had an impact on the level of efficiency in the management of civil servants using tools and performance indicators that contribute to continuous improvement. Therefore, the objective of this study was to analyze human talent management and its impact on the work performance of the Human Resources area. In addition, it will be based on theoretical foundations in relation to the factors of human talent management in public institutions, as well as verify the level of job performance in internal activities by workers of the Municipal Decentralized Autonomous Government of the canton Jama. In order to achieve the objectives, a non-experimental approach methodology was used. The surveys were applied to 7 employees of the Human Resources area, allowing the collection of quantitative data, and an interview was conducted with the Director to obtain a more detailed qualitative view of the experiences and perceptions of the personnel with respect to their work environment and performance practices. The results of the study revealed that 57.81% considered that the evaluation and management optimization processes are efficient, but 85.71% indicated that the contribution of the training programs are not efficient enough to generate a good performance in the updating of the functions; where the Director stated that the institution has a biannual evaluation system to measure the performance level of the personnel as established in art. 2 of the Technical Norm of the Performance Evaluation Subsystem. Keywords: Civil service, evaluation, perception, objectives, resources.

DOI: https://doi.org/10.46296/rc.v8i15.0321 Among the functions of local governments is to improve the collection of urban property tax with the purpose of achieving the competent income to offer an efficient public service to citizens, however, not all taxpayers pay their obligations on time, affecting their finances. . Therefore, this investigative work was carried out with the objective of analyzing the collection of urban property tax and its impact on the budget execution of the Decentralized Autonomous Government in the Pedro Carbo canton. Regarding the methodology used in the research, it is non-experimental with a mixed qualitative-quantitative approach which allowed measuring a variable within the locality. The methods used were descriptive, analytical and theoretical, also, the interview technique was used in the person in charge of income and a survey of 370 inhabitants who currently have a property registered within the urban areas of the Pedro Carbo canton. Among the main results, it was obtained that the majority of respondents have the main problem of lack of money, which is why they cannot pay their property tax on time; In addition, it was concluded that the implementation of an urban property tax collection model would be optimal to encourage users to pay the stipulated value. Keywords: Tax culture, public finances, income, budget.

DOI: https://doi.org/10.46296/rc.v8i15.0330 Cuisenaire rods are used in early childhood education for learning mathematical concepts, but the lack of studies validating their effectiveness makes understanding difficult. The objective of this research was to understand how Cuisenaire rods influence the development of basic notions of quantity, comparison, spatial relationships, and sensory perception in early childhood children. A documentary review of studies on Cuisenaire rods and their impact on preschool math learning was conducted. The analysis showed that the rods help visualize abstract mathematical concepts and improve the understanding of basic operations through sensory manipulation, promoting exploration, autonomy, and mathematical language. It is concluded that Cuisenaire rods are effective for teaching mathematical notions by combining visual and tactile stimuli, contributing to early learning, confidence, and adaptation to different learning styles. Keywords: Autonomy, comparison, coordination, manipulative, reasoning.

DOI: https://doi.org/10.46296/rc.v8i15.0361 This research addresses the ethical implications arising from the use of generative artificial intelligence (GAI) in university education, focusing on the State University of Bolívar, within the Faculty of Agricultural Sciences, Natural Resources, and Environment. The sample consisted of 40 students and 5 faculty members from the Veterinary Medicine, Agronomy, and Agroindustry programs. Through semi-structured interviews, focus groups, and documentary analysis, an intensive and growing use of GAI by students for academic activities was evidenced, contrasted with a low level of knowledge and preparation among faculty to supervise and guide the ethical use of these technologies. Furthermore, the lack of specific institutional policies regulating the responsible use of GAI was identified, generating normative gaps that hinder ethical management in the academic field. The findings highlight the urgent need to implement comprehensive strategies that include ethical and technological training for the university community, as well as the development of clear regulatory frameworks to promote a critical and responsible use of generative artificial intelligence. This study contributes to understanding the challenges and opportunities represented by the incorporation of GAI in higher education, emphasizing the importance of ensuring academic integrity and strengthening critical competencies in an increasingly digitalized environment. Keywords: Artificial intelligence, higher education, ethical dilemmas, academic responsibility.