Visionario Digital

Evaluation of computer tools to improve business digital skills aimed at students of the technical baccalaureate of accounting services

Wed, 02 Apr 2025 20:12:13 +0000

Introduction: This article analyzes the most appropriate computer tools to improve business skills in students at technical high school in accounting services. Objectives: The objective is to select those aligned with the curriculum and the digital skills required in the workplace. The area of study focuses on the accounting and tax packages module, highlighting the importance of technological use in student training. Methodology: A mixed methodology was applied, surveying 70 students before and after the implementation of accounting software, to measure their perception of the use of these tools. In addition, interviews were applied to accounting teachers and companies in the sector where students do internships, to identify the fundamental characteristics of these programs. Secondary sources were also reviewed, identifying ten accounting software for commercial use, of which four were selected based on their characteristics for a practical workshop in a laboratory. Results: The results showed that the use of accounting software fosters skills such as critical thinking, creativity, decision making, responsibility, collaborative work, and conflict resolution. In addition, teachers considered that these tools should be easy to use, accessible and aligned with the demands of the labor market. Conclusions: It is concluded that the implementation of accounting software in the educational process improves the preparation of students for their insertion in the professional field. General study area: Accounting. Specific study area: Accounting and tax packages. Type of article: original.

Personal data protection in the face of the development of artificial intelligence in Ecuador: analysis and legislative proposals

Michelle Jamilex Iñiguez Pineda, Luis Mauricio Maldonado Ruiz — Wed, 02 Apr 2025 20:19:09 +0000

Introduction: the development of Artificial Intelligence (AI) has transformed various sectors, altering the way personal data is processed and used. In the Ecuadorian legal context, this transformation poses significant challenges related to data protection, user rights, transparency in the algorithms used, ethics in automated information processing, and the applicable regulatory framework to ensure a balance between innovation and fundamental rights. Objectives: in Ecuador, the 2021 Organic Law on Personal Data Protection (LOPDP) establishes an initial legal framework, although it still faces significant challenges in addressing the specific implications posed by AI. This article examines the relationship between AI and personal data protection, identifying risks such as automated profiling, mass surveillance, and algorithmic bias. Methodology: we use the analytical method because it allows us to break down the problem into its fundamental components, making it easier to identify the key information needed to fully understand it. Results: to address these challenges, Ecuador needs to take a more targeted approach to regulating AI in relation to personal data, so we make key proposals to strengthen legislation in this area. Conclusions: international cases and advanced regulatory frameworks, such as the European Union's General Data Protection Regulation (GDPR), are also analyzed to propose legislative recommendations tailored to Ecuadorian reality. Finally, measures are suggested to strengthen national legislation, seeking an appropriate balance between technological innovation and the safeguarding of fundamental rights established in the Constitution of the Republic of Ecuador and relevant regulations. General area of study: Law. Specific area of study: Information technology law. Type of article: Original.

Digital tools in the tax administration of commerce in the city of Jipijapa.

Tue, 27 May 2025 13:47:02 +0000

Introduction. Digitalization in tax administration represents a key strategy to improve tax efficiency and transparency in public administration. However, in the city of Jipijapa, Ecuador, traders face significant difficulties in adopting digital tools due to technological limitations, lack of training and low perception of benefits by taxpayers. This has contributed to the high rate of commercial informality, tax miscalculation and tax evasion, affecting both public revenues and local development. Objective. To analyses the use and perception of digital tools in the tax administration of commerce in Jipijapa, in order to identify barriers and evaluate the level of technological adoption so that strategies can be proposed in the future to strengthen tax compliance through digitalization. Methodology. A mixed approach was used, with quantitative (structured surveys of 316 traders) and qualitative (documentary analysis of IRS regulations) instruments. Analytical, inductive and deductive methods were applied to decompose the problem, generalize trends and establish relationships between digital implementation and tax culture. The data was processed with Excel and represented in graphs. Results. Of the merchants surveyed, 50% recognize that digital tools strengthen compliance with their tax obligations. The most used technologies are artificial intelligence, payment platforms and e-filing and e-invoicing. However, all surveyed still do not manage their data digitally, and present difficulties or external dependency in adapting to tax changes. The findings show a partial adoption of digitalization, combined with a significant gap in knowledge and access to technologies. Conclusion. Tax administration in Jipijapa has considerable potential to be strengthened through digital tools, which are already partially accepted by traders. General Area of Study: Tax Administration. Specific area of study: Technologies in Tax Administration. Type of study: Original articles

Analysis of the relationship between advertising and the purchasing behavior of nutritional in Ibarra consumers

Diana Karolina Castro Pizanán, Carlos Augusto Delgado Rodríguez — Tue, 27 May 2025 21:42:00 +0000

Introduction: Advertising plays a fundamental role in the purchase decision, particularly in health-focused products such as nutrition bars. Objectives: The purpose of this research was to examine the relationship between advertising and the purchasing behavior of nutrition bars in consumers in the city of Ibarra, recognizing the advertising factors that affect the selection of the product. Methodology: A quantitative method was used, implementing a structured survey with a Likert scale. Statistical methods such as Spearman's correlation, multiple linear regression and Cronbach's alpha coefficient were used to analyze the data, with the aim of establishing the graduation between the variables, their ability to predict and the reliability of the instrument. Results: The results revealed a relevant evaluation between the sharpness of the advertising message and the impact on acquisition (ρ = 0.45). The regression model revealed that the variability in the purchase decision is 42% (R2 = 0.42), with the most relevant predictive factors being the clarity of the message, promotion, and relevance. In addition, the instrument used showed a high internal consistency (α = 0.88). It follows that sharp, meaningful advertising focused on nutritional advantages has a direct impact on the consumer's purchase choice. Conclusions: These findings provide valuable evidence for the creation of more effective advertising campaigns and for the development of public policies focused on promoting conscious and healthy consumption. General area of study: Marketing. Specific area of study: Purchasing Behavior. Type of study: Original article.

Evaluation and impact of psychosocial risks applied to human talent management in police officers of the Los Chillos District

Tue, 27 May 2025 21:46:24 +0000

Introduction: This study addresses the psychosocial risks faced by police officers in Los Chillos District, identifying work overload, stress, and lack of organizational support as critical factors affecting their well-being and performance. Using a mixed-methods approach, the study emphasizes the need to implement comprehensive strategies, such as education programs, specialized personnel selection, and career development plans, to enhance the performance and quality of life of the National Police workforce. Objective: The main objective is to analyze the organizational factors and psychosocial risks that influence the well-being and performance of officers in the Los Chillos District, aiming to improve their job satisfaction and operational effectiveness. Methodology: A mixed-methods approach was employed, combining qualitative and quantitative techniques, including surveys, semi-structured interviews, and document analysis. The sample consisted of 80 police officers from Quito, selected through stratified sampling. Descriptive and correlational techniques were used for data analysis, identifying key psychosocial risk factors. Additionally, the FPSICO 4.1 tool was applied to assess nine key dimensions, such as workload, psychological demands, social support, and role clarity. Results: The findings reveal that police officers face significant psychosocial risks. Only 46.2% manage their work hours effectively, while 53.8% struggle to balance their personal and professional lives. Workload emerges as the most critical factor, with 68.8% of officers at extremely elevated risk due to high demand and task unpredictability. Furthermore, 40% experience intense psychological demands, leading to constant emotional and cognitive pressure. Although 85.1% perceive positive social support, 11.2% face challenges in this area. Additionally, 65% encounter obstacles due to unclear job roles, increasing risk levels. While 93.8% value their job and compensation positively, 3.2% feel their efforts are not adequately recognized. These results underscore the urgent need to optimize workloads, clarify roles, and provide psychological support to ensure officer well-being and police service efficacy. Conclusion: The research highlights that social challenges and a shortage of trained personnel negatively impact the health and performance of the police force. To address this issue, it is essential to develop a strategic plan that includes continuous training programs, the integration of human talent management experts, and labor policies that promote professional development. These measures will not only enhance administrative efficiency but also reduce staff turnover and strengthen the commitment of those serving in the civil service. General Study Area: Public Safety. Specific Study Area: Citizen Security and Public Order Maintenance. Type of Study: Original Articles.

Dosage of literary works to encourage comprehensive reading in technical high school

Tue, 27 May 2025 00:00:00 +0000

Introduction: In the global educational field, the teaching of literature has been a fundamental pillar for the development of critical, reflective, and communicative skills in students. Objective: The general objective of this study was to analyze the impact of the dosage of literary works on the reading comprehension and motivation of third-year technical high school students. The problem that motivated this research was the need to identify effective pedagogical strategies to improve reading comprehension in an educational context where students face both technical and academic challenges. Methodology: To address this problem, a quantitative methodology with a non-experimental design was used, specifically a descriptive cross-sectional type. The main technique was the application of structured surveys, complemented by correlation analysis to evaluate the relationship between the dosage of literary works and the incentive to comprehensive reading. The target population of the study included 80 third-year technical high school students. Results: The main descriptive result revealed that most students (55.1%) perceived that the amount of literary works distributed was adequate to maintain their interest in reading, although challenges were identified regarding the format and sequence of presentation of the works. Furthermore, correlation analysis using Spearman's Rho showed an extraordinarily strong and significant positive correlation (0.954) between the distribution of literary works and the incentive for reading comprehension, indicating that better distribution is associated with greater motivation and reading comprehension skills. Conclusion: The study demonstrates that the distribution of literary works is an effective strategy for improving reading comprehension and motivation in technical high school students. However, the level of difficulty and presentation of the texts must be adjusted to maximize the educational benefits of this strategy. General area of study: Education. Specific area of study: Master’s degree in vocational training. Type of study: Original article.

An approach to strategic and marketing management in companies affiliated with the Chamber of Small Industries of Azuay (CAPIA)

Fri, 30 May 2025 00:00:00 +0000

Introduction: The limited strategic and marketing management of CAPIA-affiliated companies negatively impacts their positioning and sustainability. Despite having high productive and creative potential, many of these organizations lack clear strategies to enhance their competitive advantages. In this context, it is essential to analyze their current management practices to identify strengths, weaknesses, and opportunities for improvement from a strategic and market perspective. Objective: the objective is to provide an overview of the strategic and marketing management of CAPIA-affiliated companies, in order to contribute analytical and practical input that will guide future business, academic, and political decisions in favor of regional economic development. Methodology: the research was descriptive and exploratory in nature. Field and documentary research were used, utilizing semi-structured interviews and relevant secondary sources. The instrument focused on three key dimensions: Strategic Planning, Strategic Marketing, and Operational Marketing, with the aim of establishing a baseline for the companies' marketing situation. The sample consisted of active CAPIA-affiliated companies in the food, wood, chemicals, and clothing sectors. Results: Azuay's MSMEs have made progress in strategic planning and operational marketing; however, they have weaknesses in positioning, differentiation, and promotion strategies. Conclusion: To improve their sustainability and competitiveness in a dynamic environment, they must strengthen their investment in marketing, especially in digital and non-conventional media, as well as constantly monitor supply, demand, and marketing channels. General Area of Study: Marketing. Specific area of study: Strategic planning, strategic and operational marketing. Type of study: Original

Incidence of leadership on job satisfaction among employees of AGUAPEN public company

Wendy Alexandra Cruz Zurita, Marco Ramiro Torres Lema — Mon, 16 Jun 2025 00:00:00 +0000

Introduction: Perceived leadership has emerged as a key determinant of job satisfaction within AGUAPEN E.P., a public enterprise responsible for potable water and sanitation management in Santa Elena, Ecuador. Objectives: This study aimed to examine the impact of perceived leadership on job satisfaction among AGUAPEN E.P. employees, considering sociodemographic variables such as gender, age, and tenure, using a quantitative, non-experimental, and correlational approach. Methodology: Employing a quantitative, non-experimental, and correlational design, Likert-scale questionnaires were administered to 221 employees and 20 managers to assess perceived leadership styles based on Blake and Mouton's Managerial Grid and job satisfaction across five dimensions: communication, recognition, working conditions, work climate, and perceived leadership. Exploratory factor analysis, Spearman correlation tests, ANOVA, and multiple linear regression were employed to determine the relationships between variables. Results: A strong positive correlation (ρ = 0.996, p < 0.001) was found between perceived leadership and job satisfaction, positioning leadership as the most influential predictor in the multiple linear regression model (β = 0.908, p < 0.001). While 75% of managers adopted the 9.9 style, characterized by high commitment to people and results and considered ideal by the model, the remaining 25% exhibited fewer effective styles (1.1 and 5.5), underscoring the need for leadership development programs. Significant differences in job satisfaction were also identified based on gender, age, and tenure. Male employees reported higher satisfaction levels (M = 4.40) compared to female employees (M = 2.20), and those with over 10 years of service achieved the highest satisfaction scores (M = 5.00). Conclusions: Perceived leadership is a critical determinant of job satisfaction among AGUAPEN E.P. employees, highlighting the effectiveness of the 9.9 style and the importance of strengthening institutional leadership to foster more cohesive management practices. General Study Area: Management. Specific Study Area: Organizational Behavior. Article Type: Original.

Integration of circular economy strategies into the milling process of tea production through a systematic review

Mon, 16 Jun 2025 00:00:00 +0000

Introduction. Within the tea industry, there is enormous potential for implementing circular economy strategies to optimize resource use, reduce waste, mitigate environmental impact, improve the well-being of local communities and consumers, and add value to derived byproducts. Objective. The objective of this research is to comprehensively integrate circular economic strategies into the various stages of the tea production process, with a particular focus on the milling stage, through a rigorous systematic review. Methodology. Keywords were established to guide the search in Scopus and Springer, databases selected for their prestige and high impact on indexed scientific publications. A systematic literature review was conducted following the PRISMA methodology, ensuring methodological rigor in the collection, selection, and synthesis of information. Results. After applying inclusion and exclusion criteria, forty-six articles were included for detailed analysis and synthesis of results. Conclusion. During the milling stage of the tea production process, it is possible to integrate different circular economy strategies that allow for the efficient use of generated waste to subsequently create value-added products in other types of industries. General Area of Study: Industrial engineering. Specific area of study: Circular economy. Type of study: Bibliography Review.