ISSN: 2310-2799
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546,196 artículos
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Año:
2020
ISSN:
2542-3088, 2542-3088
Saeteros-Molina, Alicia Beatriz; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
The objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information. Given the methodological nature of this work, it was based on the descriptive with a non-experimental design. The results show that the financial decision-making of this institution corresponds to the Mayor as the highest authority, in coordination with the Financial Department; however, the entity needs to improve current procedures. In this sense, the proposed accounting management model contributes to cover this need, facilitates its application and the optimal use of the financial information provided by accounting, which also serves as a management tool.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Torres-Vázquez, Karina Florencia; Erazo-Álvarez, Juan Carlos; Narváez-Zurita, Cecilia Ivonne; Moreno, Verónica Paulina
Fundación Koinonía
Resumen
In the city of Cuenca, youth entrepreneurship has become highly relevant because young people make up a population segment with a high incidence in entrepreneurship. The objective is to determine family conditions and their impact on youth entrepreneurship, considering that families are responsible for educating young people in values such as initiative, self-confidence, commitment, social transformation and, especially, in the ability to take risks. This research was non-experimental-descriptive. The results obtained show that the family is responsible for the foreground training of the entrepreneurial spirit, followed by friends who encourage the young entrepreneurs to make their decision and maintain independence; therefore, a structure has been developed regarding the behavior of the entrepreneurs and the family influence respect to it based on their psychosocial profile
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Año:
2020
ISSN:
2542-3088, 2542-3088
Cárdenas-Pañi, Mercedes Elizabeth; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos; Torres-Palacios, Mireya Magdalena
Fundación Koinonía
Resumen
In Ecuador the application of International Financial Reporting Standards (IFRS) arises from the globalization of the economy. This process has generated some differences between tax and accounting matters, thus creating deferred taxes. In consecuense the present investigation proposes to design a guide for the reconciliation of income tax; also, the accounting and tax treatment of deferred taxes, from inception to the liquidation or recovery in the company APC Tecnología, as a mechanism to adjust temporary differences. This study had a quantitative approach with a descriptive scope, the instruments used were the survey and the documentary review, using the analytical method of the financial statements; among the main results it was determined that the company under study has not made a full application of the IFRS for SMEs
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Año:
2020
ISSN:
2542-3088, 2542-3088
Vaicilla-González, María Magdalena; Narváez-Zurita, Cecilia Ivonne; Erazo-Álvarez, Juan Carlos; Torres-Palacios, Mireya Magdalena
Fundación Koinonía
Resumen
The objective of the research was to design an improvement plan of the public procurement processes in San José de Chimbo Cantonal Decentralized Autonomous Government, to improve transparency and effectiveness in budget execution and control. The type of research was descriptive with a non-experimental design. Among the main results, the lack of interdepartmental communication and the lack of coordination between the annual operating plan, the annual contracting plan and the budget stand out, which has caused poor budget execution. Undoubtedly, research on public procurement processes is crucial in order to enhance public management and understand the impact it has on the financial and budgetary situation of government entities
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Año:
2020
ISSN:
2542-3088, 2542-3088
Aguayza-Idrovo, Carolina Estefanía; García-Herrera, Darwin Gabriel; Erazo-Álvarez, Juan Carlos; Narváez-Zurita, Cecilia Ivonne
Fundación Koinonía
Resumen
The objective of the investigation was to determine the effectiveness of the educational software ABC Tree as an innovative didactic resource for the mathematical logical development of children in Initial Education of the San Rafael de Honorato Vásquez Educational Unit. The research is of a quasi-experimental type with pre and posttest. The results obtained reflect significant changes in the teaching-learning process regarding the logical mathematical development of children, despite presenting a minimum of difficulty on the part of children in the use of digital mediating tools such as the digital whiteboard and the pencil. Optical that were used for the implementation of the software. It is demonstrated that the application of the ABC Tree educational software for the logical development of mathematics in initial education significantly promoted the educational process.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Castro-Crespo, Glenda Catalina; Garcia-Herrera, Darwin Gabriel; Castro-Salazar, Ana Zulema; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
The objective of this study was to apply the role play to improve reading comprehension, as an innovative methodology in the teaching-learning process. It was based on the application of a pre-test and post-test, collecting the results in a sheet where oral fluency, understanding of activities to be carried out, use of the dictionary, comprehension and response to questions at the literal, inferential and critical levels were established.To calculate the results, the Student t test was used for related samples, significant changes in reading comprehension were demonstrated, the application of the role play, in addition to promoting reading comprehension in the students, developed an enthusiastic, imaginative and responsible attitude in the students Therefore, teachers must be ready to innovate and learn multiple methodologies that support the development of this area.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Chaves-Manzano, Haydn Rodrigo; Ordoñez-López, Inés Del Pilar
Fundación Koinonía
Resumen
This investigation was framed under the paradigm or analytical qualitative approach, which aims to analyze two closely related topics, such as: evaluation and educational quality, firstly, in a general context and, subsequently, as addressed in the Colombian context. The data is obtained from a thorough bibliographic review, where it is evident that evaluation occupies, increasingly, an important place in the educational system, since it is impossible to educate without evaluating and, in that sense, both international organizations and Governments have been concerned about this issue, implementing standardized tests to measure, in some way, the quality of education that is being provided. Colombia, not oblivious to this, has its own evaluation systems and its own tests, with which it measures the type of education it is offering.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Palaguachi-Tenecela, María Cecilia; Garcia-Herrera, Darwin Gabriel; Ochoa-Encalada, Sergio Constantino; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
The research aimed to apply pedagogical strategies for boys and girls of initial education based on the Universal Design for Learning (UDL) in order to strengthen the intervention of the teacher in the teaching-learning processes of the C.E.I "Alonso Torres", through the planning of motivating activities. It was based from the qualitative approach with an ethnographic method in order to know and describe the events as they were generated in reality, according to the perspectives of the participants. The change that education requires is in the hands of teachers, because they must go hand in hand with new societies, it all depends on the attitude and desire to improve for the benefit of all children, through updates and training that allow the knowledge of new strategies such as how to apply them, improving educational quality.
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Año:
2020
ISSN:
2542-3088, 2542-3088
Pesántez-Célleri, Bárbara Annabelle; Erazo-Álvarez, Juan Carlos; Narváez-Zurita, Cecilia Ivonne; Moreno, Verónica Paulina
Fundación Koinonía
Resumen
The objective of the research was to design community tourism entrepreneurship strategies to strengthen the socio-economic development of Villamil beach’s inhabitants. The applied methodology was descriptive and non-experimental. From the results obtained, community tourism is developed empirically so it seeks to promote strategic entrepreneurship in the Canton society. It is necessary to consider the development of strategic ventures in Villamil beaches of the Canton population to enhance their socio-economic level with the innovation of products and services attractive to tourists
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Año:
2020
ISSN:
2542-3088, 2542-3088
Vega-Feijoó, Patricia Katherine; Garcia-Herrera, Darwin Gabriel; Ochoa-Encalada, Sergio Constantino; Erazo-Álvarez, Juan Carlos
Fundación Koinonía
Resumen
La presente investigación tuvo como objetivo analizar el Síndrome de Burnout (estrés laboral) en docentes de Educación Básica de diferentes Unidades Educativas de la ciudad de Cuenca-Ecuador, el estudio se desarrolló a través de un enfoque cuantitativo, no experimental y cohorte transversal, los datos se recolectaron a través de la aplicación del Maslach Burnout Inventory (MBI), el análisis estadístico de la información, revela un agotamiento emocional en el 28,57% de los docentes, despersonalización en el 17.14% y una baja realización personal en el 54,28%; resultados que evidenciaron índices bajos de estrés laboral, pero sin embargo muy cercanos a los umbral mínimos, dejando entrever la posibilidad de trabajar enfáticamente en la realización personal y la satisfacción laboral, como alternativas para combatir los estresores que agotan la práctica docente. La propuesta a implementar para mejorar los niveles de estrés laboral, se enfocaría en la implementación de talleres y pausas activas que permitan atender tanto la parte emocional como física del docente
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