Introduction: the relationship between cultural diversities and democracy as a problematic field of political and conceptual order, reveals a new axis of discussion regarding the renewed vigor that in certain variables of the political left and right took the issue of diversity as a substrate of democratic development. However, several critical visions, from sociology and political science, question the emancipatory potentialities of this link, to the extent that behind the debate on diversity, deeper contradictions are made invisible. Objectives: This paper has two objectives: first, to obtain a state of the discussion from a short critical review of the theoretical premises that have defined the debate on the relationship between democracy and cultural diversities. The classic debate between the multiculturalist approach and liberal pluralism will be considered. Second, to explain why the way in which cultural demands are processed can contribute to the processes of depoliticization of contemporary societies. Methodology: Qualitative documentary and bibliographic review. Results: This document, after a brief review of the classic debate on that topic, proposes an analysis of how commitment to cultural diversity can become a process of depoliticization in contemporary societies. Conclusions: it is necessary to ponder how and to what extent the system manages to unload and deflate the conflict on the meaning of the social and political order, under the apogee of (multi) cultural and post-class demands. General area of study: Social Sciences. Specific area of study: Sociology. Type of article: Narrative bibliographic review.

Introduction. This study analyzes the emotional responses generated by an institutional promotional audiovisual stimulus in first cycle students from the Faculty of Administrative and Economic Sciences of the Technical University of Cotopaxi, considering the relevance of audiovisual communication in university contexts and its influence on attention and emotional response. Objective. The main objective was to analyze the emotional responses produced by an institutional promotional video in students using the FaceReader software, to identify the predominant emotional trend during exposure to the audiovisual stimulus. Methodology. The research followed a quantitative approach with a non-experimental, cross-sectional, and descriptive design. The sample consisted of 50 students whose facial expressions were recorded during the viewing of an integrated institutional audiovisual stimulus. The biometric analysis evaluated basic emotions as well as emotional valence, arousal level, and attention indicators, with the data statistically processed using SPSS version 26. Results. The findings revealed a predominance of neutral emotion, accompanied by elevated levels of attention and low levels of confusion, as well as slightly higher values of positive emotional valence compared to negative valence, without registering high intensity emotional reactions. Conclusion. It is concluded that the institutional audiovisual stimulus generated stable emotional responses and adequate levels on the application of biometric tools for the analysis of institutional audiovisual. General Area of Study: Administration. Specific area of study: Institutional communication and neuromarketing. Type of study: Original article.

Introduction: This article analyzes the emotional effect that audiovisual content from the canton of Latacunga generates on its visitors. Neuromarketing is considered a tool that makes it possible to objectively understand how tourists react to the visual stimuli used to promote the destination. In contemporary tourism marketing, studying these emotions becomes a key element for ensuring that travelers have a better experience and that promotional campaigns are more effective. Objective: To analyze the emotional effect produced by the tourist audiovisual communication of the canton of Latacunga on its visitors, using biometric neuromarketing tools. Methodology: The research was conducted under a quantitative approach, with a non-experimental, descriptive, and cross-sectional design. An official promotional video of the canton of Latacunga was used, structured into six tourism dimensions: architecture, nature, adventure and recreation, festivities, handicrafts, and gastronomy. The sample consisted of 50 participants, whose emotional responses were recorded using FaceReader software. Data analysis was conducted through descriptive and inferential statistics, applying analysis of variance (ANOVA) to identify significant differences among the evaluated dimensions. Results: The results show a predominance of neutral emotional states during exposure to the audiovisual stimulus, accompanied by low-intensity emotional activations. In addition, statistically significant differences were identified in the neutral emotion and the emotion of fear across the analyzed dimensions, with the nature dimension standing out as the one that generated the highest emotional activation among participants. Conclusion: The study concludes that the tourist audiovisual content of the canton of Latacunga primarily generates processes of attention and cognitive processing in visitors, providing relevant information for the design and strengthening of tourism marketing strategies aimed at improving the experience and emotional connection with the destination. General Area of Study: Administrative and Economic Sciences. Specific area of study: Tourism Marketing and Neuromarketing. Type of study: Original article.

Introduction: regional public universities face growing institutional competition, requiring insight into high school students' perceptions of offered programs. Perceptual factors such as institutional image, economic considerations, and emotional aspects influence vocational choice intention. Objective: to analyze Latacunga high school students' perceptions of the Marketing program at Universidad Técnica de Cotopaxi, identifying associated institutional dimensions. Methodology: quantitative approach, non-experimental cross-sectional exploratory-diagnostic design (n=380 public high school students). Adapted survey from García-Martínez et al. (2024), PLS-SEM (SmartPLS 4), 5,000 bootstrap resamples. Results: model explains 52.5% of choice intention variance (R²=0.525, moderate). Significant: emotional (β=0.335, f²=0.164), economic (β=0.244, f²=0.102), image (β=0.165, f²=0.042), services (β=0.129), infrastructure (β=0.127). Non-significant: location (β=0.067, p=0.060). Conclusion: choice intention is multifactorial; prioritize emotional/economic factors in strategies, with image as complementary. Contextual evidence for regional positioning. General Area: Social Sciences. Specific: Educational Marketing. Type: Original article.

Introduction: from the outset, the development of rural Decentralized Autonomous Governments (GADs) in Ecuador was marked by resource scarcity, high dependence on state transfers, and significant weaknesses in planning. This local context affects the development of micro, small, and medium-sized enterprises (MSMEs), which face limitations in their financial management because of their level of development. In the specific case of the Julcuy community, this difficulty hinders the diversification of services and access to opportunities. This, in turn, contributes to slowing local development and the well-being of the community through business development. For this reason, it is important to contribute to the management of accounting information as a means of strategic planning for small and medium-sized rural enterprises. Objective: the objective of this research is to design an accounting model that supports the service diversification strategy of micro, small, and medium-sized enterprises (MSMEs), in collaboration with local development agencies (LDAs). Methodology: The research employs a primarily qualitative and descriptive approach, studying similar case studies from the region. Various sources are triangulated, including a documentary analysis of accounting information management tools used by SMEs, as well as a review of previous research in similar fields. Results: the accounting management model proposed for MSMEs in the Julcuy GAD incorporates key principles of modern public management. It promotes economic transparency and efficiency in society. It is structured around five strategic pillars that contribute to territorial development by prioritizing the most productive projects, as well as accounting transparency and a gradual transition to international quality standards. It helps diversify revenue sources and creates a system of indicators that monitors financial management, as well as social, institutional, and environmental impacts. It ensures continuous feedback and the diversification of services. Conclusion: it is concluded that accounting management guides strategic planning for service diversification in small and medium-sized enterprises (SMEs) in the parish of Julcuy. Monitoring accounting management indicators, in turn, ensures greater control over expenses as well as service diversification. The proposed model integrates accounting management and strategic planning, considering the operational framework of the GADs.  General Area of Study: Economic management. Specific area of study: Economic management in rural contexts. Type of study: Original articles.