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

DOI: https://doi.org/10.46296/rc.v8i15.0366 The present research analyzed the impact of the cacao export dynamism on the profitability of large cocoa companies in the province of Los Ríos during the period 2022–2024. The main objective was to identify the relationship between the growth of exports and the key financial indicators of these organizations, such as sales revenue, operating profit, net profit, assets, and equity. The study was conducted under a quantitative approach, with a descriptive scope and non-experimental design, using official information from the Superintendence of Companies, Securities, and Insurance of Ecuador and the Central Bank of Ecuador. The results showed that, despite the notable increase in exported volumes and the historic rise in international cocoa prices driven by a decline in African production, the large cocoa companies did not manage to translate this favorable environment into proportional profitability. Although there was a gradual improvement in their revenues and equity, net profits continued to be limited in relation to the volume of operations and committed assets. This situation suggests the existence of structural challenges such as low operational efficiency, high logistical costs, and an uneven distribution of added value within the production chain. The study concluded that cocoa exports constitute a strategic engine for the financial strengthening of the agro-industrial sector, but their impact on profitability largely depends on internal factors such as technological advancement, efficiency in product transformation, and management capacity. It is recommended that companies strengthen their strategic planning and that public entities generate incentives that promote productive reinvestment and value addition. The findings provide relevant empirical evidence for decision-making in a key sector of Ecuador's non-oil economy. Keywords: Cocoa, export, companies, management.

DOI: https://doi.org/10.46296/rc.v8i15.0367 Society  in today's rights with the rank of constitutional are applicable, enforceable and justiciable directly, it is therefore of great importance to establish appropriate instruments to remedy, prevent and correct the violation of these inherent rights to all people, under of the study that has as one of the characteristics the reasoning and changes of perception in relation to the constitutional principles of legality and preclusion, which are undoubtedly related to legal security, in relation to the procedure used by the Constitutional Court in the face of different demands or requests that interpose the Jurisdictional guarantee of Extraordinary Protection Action, appeal filed and considered as exceptional and that addresses violations or violations of constitutional rights as well as due process, issued in judgments, orders or final decisions of last instance, therefore It’s important to know when is it going? What is its procedure? How is its admissibility, inadmissibility, or rejection carried out? The rules or jurisprudential precedents that allow to establish whether the procedure currently used and that is in force in the regulations jurisdictional does not leave defendant or plaintiff defenseless. Keywords: Due Process, Extraordinary Protection Action, constitutional rights, principles of legality, preclusion, Constitution of the Republic.

DOI: https://doi.org/10.46296/rc.v8i16.0378 ABSTRACT The general objective of this research was based on analyzing the importance of promoting financial and administrative culture in entrepreneurs in Zone 5, CICOG-UG case. Through a systematic review, an analysis of various aspects related to the subject was carried out and it was concluded that financial and administrative education is of great importance since it allows entrepreneurs to maintain low levels of debt, since by having high levels of knowledge and skills they can correctly manage their economic resources, and plan more effective strategies to meet the desired objectives within their undertaking, likewise, linkage projects are essential for entrepreneurs, especially those in Zone 5, to obtain this transfer of knowledge either directly or virtually and thus know financial and administrative aspects that will help them overcome problems present in their businesses, as well as eliminate possible financial risks that they present throughout their business. On the other hand, education is the fundamental foundation of everything; therefore, financial and administrative education for entrepreneurs is no exception, as it provides them with the tools and strategies they need to maintain their businesses with high levels of competitiveness, good income, and minimal negative financial impact. Keywords: financial culture, entrepreneurship, resources, education.

DOI: https://doi.org/10.46296/rc.v8i16.0377 The main objective was to evaluate an instrument for designing financial-accounting-tax training for entrepreneurs in Zone 5, based on the case of the CCGE-UG. The methodology used was based on a non-experimental design with descriptive, explanatory, and documentary research. The results determined that the instrument applied to the 93 ventures in Zone 5 showed that their activities are mainly dedicated to food sales and commerce, where there is very little application of accounting and financial mechanisms and minimal tax reporting. In conclusion, the instrument applied produced significant responses in the 93 ventures, from their conditions to the determination of weaknesses that limit their sustainability; therefore, the instrument may indicate the need for effective training on important topics such as accounting, finance, and tax systems. Keywords: accounting, finance, taxes, training.

DOI: https://doi.org/10.46296/rc.v8i16.0371 ABSTRACT Digital transformation and tax culture are essential concepts within economic development. In modern contexts, we can mention the involvement of digital tools and tax processes that promote tax compliance. In Jipijapa, the limited tax culture and the low adoption of technologies among entrepreneurs represent a great challenge since informality today exceeds 60%, thus affecting tax collection and limiting digital modernization. The objective of the research was to analyze the relationship between tax culture and digital transformation in entrepreneurs in this canton. Through a mixed approach, surveys were applied to 146 entrepreneurs and interviews were carried out with selected people, reaching a Cronbach's alpha of 0.952, guaranteeing the reliability of the instruments used, In addition to this, deductive and inductive methods were used for a data analysis that showed results where 40.4% of entrepreneurs mentioned having knowledge about tax sanctions as opposed to 37.1% who know how to access tax information within the digital portals offered by the Decentralized Autonomous Government of the canton, 33.1% who show having basic knowledge both in technology and taxation and 39.2% of users of digital platforms to carry out tax procedures. Concluding that digital transformation significantly improves tax compliance and the financial sustainability of entrepreneurs by promoting economic formalization and incentivizing the adoption of digital tools to strengthen the local economy and the sustainability of economic activities. Keywords: taxes, regulations, digitalization, transformation, sustainability.

DOI: https://doi.org/10.46296/rc.v8i15.0353 Directed play has been consolidated as a fundamental pedagogical strategy in early education, especially for the development of creative skills in 3- and 4-year-old children. According to Vygotsky (1978), play is an essential means for learning, as it allows children to explore, experiment and express their creativity in a safe and structured environment. Creative activities in this context should be varied and stimulating. They should encourage imagination, problem solving and collaboration. Examples include role-playing, where children assume different characters, and art activities, such as painting or building with blocks. These activities not only promote creativity, but also develop social and emotional skills, essential at this stage of development (Berk, 2013). Assessment of creative skills in children of this age should be observational and formative. Educators can use simple rubrics that consider aspects such as originality, expression, and participation. Therefore directed play is a powerful tool for cultivating creativity in early education, providing a space where children can explore and develop their skills in a playful and meaningful way. Keywords: stimulus, strategy, skills, game, gameplay, impact.

DOI: https://doi.org/10.46296/rc.v8i16.0370 ABSTRACT This study explores the theoretical foundations of educational administration and its relationship with leadership approaches applied to the development of public projects within the educational sector. The analysis begins with the recognition that institutional transformations in public contexts require effective coordination between administrative management processes and leadership practices oriented toward organizational change. In this framework, key concepts are examined that define educational administration as a technical, organizational, and political process enabling the planning, implementation, and control of projects in complex institutional environments. In parallel, leadership approaches particularly transformational leadership are addressed as dimensions that influence institutional vision, organizational cohesion, and human resource mobilization. The study develops a critical and theoretical approach to understanding how these elements interact in the design and execution of public projects, where decisions must align with educational system regulations and social demands. The articulation between educational administration and leadership contributes not only to the achievement of institutional goals but also to the formation of new ways of understanding public management in educational settings. This reflection establishes a conceptual framework that allows for a deeper analysis of the structural conditions, organizational dynamics, and institutional capacities required for the successful implementation of public initiatives in the educational domain. Keywords: educational administration, transformational leadership, public management, educational projects, institutional leadership.

DOI: https://doi.org/10.46296/rc.v8i16.0374 ABSTRACT Research methodology is a fundamental pillar in the generation of effective scientific knowledge in different contexts. This article presents a detailed analysis of the principles, types, stages, and business applications of research methodology in various areas of an organization, highlighting its relevance in ensuring the validity and reliability of findings for decision-making. Through a comprehensive literature review, experiences, and expert opinions, quantitative, qualitative, and mixed approaches, their instruments, designs, and analytical techniques are examined. The benefits, epistemological, and ethical challenges facing current research in the corporate context are also determined. This work aims to serve as a comprehensive reference for researchers in training, as well as for professionals interested in strengthening their research skills for business application. Keywords: Research Methodology, Research Design, Research Approach, Research Ethics, Business Application.

DOI: https://doi.org/10.46296/rc.v8i16.0384 ABSTRACT This research analyzed the impact of banana export growth on the profitability of large banana companies in the Costa region of Ecuador during the period 2022–2024. The main objective was to identify the relationship between export growth and key financial indicators of these organizations, such as sales revenue, operating profit, net profit, assets, and equity. The study was conducted using a quantitative approach, with a descriptive scope and non-experimental design, using official data from the Superintendency of Companies, Securities, and Insurance of Ecuador and the Central Bank of Ecuador. The results show that, although banana exports experienced sustained growth during the period analyzed, this increase did not translate proportionally into the profitability levels of large companies in the sector. Despite the strengthening of sales revenue and the increase in export volume, net and operating profits remained moderate compared to the size of assets and the level of operations. This situation highlights the existence of structural factors such as high logistics costs, low operational efficiency, and limited reinvestment capacity, which restrict the conversion of commercial dynamism into sustained economic benefits. The study concluded that, although bananas remain a pillar of Ecuadorian foreign trade and generate significant foreign exchange flows, their impact on the profitability of large export companies is conditioned by internal variables. It is recommended that these organizations strengthen their strategic planning, adopt technologies that improve the traceability and efficiency of the logistics chain, and encourage reinvestment in value-added processes. Similarly, it is suggested that the public sector implement policies that stimulate the competitiveness and sustainability of the sector. The findings provide relevant empirical evidence to guide decisions in a key segment of the national productive apparatus. Keywords: banana, export, income, sales.

DOI: https://doi.org/10.46296/rc.v8i16.0396 ABSTRACT The COVID-19 pandemic drove accelerated digitalization in higher education, which favored the incorporation of artificial intelligence (AI) as a strategic resource in teacher performance management. However, in Latin America, its implementation presented gaps related to the lack of teacher training, digital equity, and the absence of solid ethical frameworks. Given this problem, the purpose of this study was to analyze, through a systematic review, the use of AI in higher education institutions in the region, with an emphasis on its impact on pedagogical evaluation and feedback processes. The methodology was developed according to the PRISMA guidelines (2020), searching internationally recognized databases Scopus, Scielo, and Google Scholar, and considering publications between 2020 and 2025. After a screening process of 2,435 initial documents, 20 articles that met the established inclusion criteria were selected. The results showed that AI facilitated immediate and personalized feedback, streamlined evidence collection, strengthened institutional decision-making, and stimulated pedagogical innovation. However, challenges persisted, including teacher resistance, technological dependence, and unequal access to these tools. In conclusion, AI emerged as a complementary, rather than a substitute, tool for the teaching role. Its integration requires clear policies, ongoing training, and a solid regulatory framework that guarantees its equitable and contextualized use in Latin American higher education. Keywords: Artificial intelligence, higher education, teacher performance, assessment, feedback.