Visionario Digital

Tax changes in Ecuador and their economic effects on the productive and commercial sectors in the years 2002, 2003 and 2004

2025-01-30T16:34:06+00:00

The research analyzes the tax reforms implemented during this period and their impact on the national economy. These reforms included modifications in direct and indirect taxes, such as the Value Added Tax (VAT) and the Income Tax, aimed at increasing tax collection and stabilizing public finances after the economic crisis of the late 1990s. The study evaluates how these measures affected the productive and commercial sectors, highlighting both their benefits and limitations. On the one hand, greater tax revenues were achieved, but, on the other, significant challenges were identified for small and medium-sized businesses, such as the growing tax burden and economic informality. The analysis concludes that, while the reforms contributed to fiscal sustainability, a more balanced approach is necessary to promote economic growth and business competitiveness.

The convergence of AI and journalism: transforming the information ecosystem

2025-01-30T16:34:24+00:00

Introduction: Digital convergence has driven the immediate dissemination of information, but this affects and promotes challenges in conventional journalism such as the lack of verification and context. AI emerges as a key tool to improve the process of creating journalistic content in a precise and efficient way. Objectives: analysis of a case study, which exemplifies the implementation of AI in the journalistic field, allowing to evaluate its impact on quality, effectiveness, as well as the ethical aspect in the production of news content. Methodology: qualitative approach through the case analysis of the media outlet "Channel 1", founded in 2023. The use of artificial intelligence for the creation and dissemination of content on digital platforms was evaluated, considering consumption trends in social networks and the analysis of the algorithms used for the automatic generation of news and their impact on journalism. Results: the analysis conducted on "Channel 1", a media outlet founded in 2023 that uses AI to create content adapted for instant consumption on social networks. Its objective is to offer accurate information through algorithms that analyze trends. AI automates the writing of news stories, distributed across multiple platforms. Prioritize visual content and feedback with the audience for reliability and creativity. Conclusions: Traditional journalism prioritizes objectivity, the search for truth, but faces challenges in the digital environment. Digital journalism, on the other hand, is characterized by hyper textuality, multimodality, and interactivity, adapting to new forms of consumption. General area of study: communication. Specific area of study: journalism. Type of article: Bibliographic review-case study.

The legal implications of the presumption of the time of conception in the ecuadorian civil code

2025-03-10T17:43:51+00:00

Introduction: The presumption of the time of conception established in article 62 of the Ecuadorian Civil Code expressly establishes that conception precedes birth in ranges of one hundred and eighty days to three hundred days, a notion that constitutes a presumption of law, that is, it does not admit contradictions, having the main objective to establish filiation, however, currently due to the multiple scientific and technological advances there are methods that allow determining filiation with greater precision, for which said presumption is obsolete not only because of its rigidity in the range it establishes to determine conception but also because of the fact that it does not admit evidence against it even when thanks to technology it has been possible to evidence the deficiencies of this, to the point of even violating fundamental rights. Objective: To analyze the presumption of the time of conception, its legal implications, and challenges in determining filiation in the Ecuadorian Civil Code, to protect the rights derived from it. Methodology: The research will use analytical and analogical methods to address the shortcomings of the presumption of the time of conception in parental filiation and argue the need to adopt modern technologies based on the analysis of foreign legislation. Conclusions: Given this problem, the need to modify article 62 is highlighted, so that the presumption "of law" becomes simply legal, which would allow the admission of contrary evidence, and would better adjust to the current state and scientific reality. It is worth mentioning that Ecuadorian law, being of a progressive nature, must adapt the laws and prevent violations from occurring. General study area: Law and administration of justice. Specific study area: Family civil law. Type of study: Systematic bibliographic review.

Assessment of the effectiveness of anti-doping legislation in Ecuador: analysis of legal gaps, implementation challenges, and international comparison

2025-03-10T20:18:35+00:00

Introduction: The main purpose of the research article entitled "Evaluation of the effectiveness of anti-doping legislation in Ecuador: Analysis of legal gaps, implementation challenges and international comparison" is to analyze the legal regulation of Sports Law in Ecuador with respect to doping. To this end, the effectiveness of the current regulations, compliance with international standards and the criteria applied to determine the corresponding sanctions are examined. Objectives: the general objective encompasses the evaluation of the effectiveness of anti-doping legislation in Ecuador to identify legal gaps and challenges in its implementation, in terms of the specific ones that are three, analyze the current regulatory provisions and alignment with international standards, analyze the performance of sports authorities, anti-doping controls and sanctions, Finally, to analyze the anti-doping legislation in Ecuador and other countries Methodology: it was carried out taking into consideration the exploratory and explanatory methodology, covering the analytical level. For the collection of information, the bibliographic review technique was applied, and an analysis was conducted in the related national and international legislation, as well as the possible existing legal gaps. Results: The analysis has determined that although Ecuadorian regulations are linked to both national and international steps and procedures designed to combat doping in sport, they present certain legal gaps, highlighting aspects such as the definition of doping, its characteristics, control methods and mechanisms, the dissemination of its consequences through information campaigns, the applicable sanctions and the delimitation of the competences of the administrative and judicial bodies responsible for judging these cases. These gaps could be filled through a reform of Title XII "Anti-Doping Control" of the Law on Sports, Physical Education and Recreation, which would strengthen the processes of prevention, control, and sanction of sports doping. Conclusions: The research identifies regulatory gaps and challenges in the implementation of anti-doping legislation such as lack of control, sanction, and education. Recommending reform of regulations, allocating resources, and promoting education and awareness. General area of study: Law. Specific area of study: sports law, anti-doping legislation. Type of article: This article is based on a narrative literature review.

Financial performance and the generation of economic value: an assessment of the poultry sector

2025-03-26T20:38:39+00:00

Introduction: This article aims to provide a comprehensive view of financial performance and its influence on value generation in the Ecuadorian poultry sector. Objective: Its main objective is to offer practical recommendations to promote efficient economic management and achieve sustainable growth in the sector. Methodology: The use of descriptive research allowed the analysis of financial performance from financial indicators based on the accounting reports of companies in the poultry sector, which showed the interrelation of the financial variables under study and their importance in decision-making and financial health to mitigate risks and promote sustainable economic performance in the sector. The descriptive methodology facilitated the analysis and interpretation of the main financial indicators from a double-entry table based on the financial statements of companies belonging to CIIU A01460301 Chicken farms and poultry, chickens, and hens breeding. Results: This allowed us to establish a technical-economic relationship for the efficient use of resources. Similarly, in the poultry sector, a constant evolution can be observed due to the continuous entry and exit of companies. Conclusion: Therefore, this research seeks to highlight the importance of adequate economic management as a key factor to generate value, overcome times of crisis and thus promote the sustainability of the sector. General area of study: economics and business finance. Specific area of study: financial analysis. Type of study: Original.

Factual argumentation and the “iura novit curia” principle in protection actions

2025-03-26T22:28:25+00:00

Introduction. The present research work describes in a succinct and concrete way the concept of factual argumentation, its importance in a judicial process, which prioritizes the plaintiff's reporting of the facts to the judge. This article exposes five specific cases taken as a sample of the Civil Judicial Unit of the Riobamba canton - Ecuador where the application of the “iura novit curia” principle is analyzed. The cases cited present protection actions. Emphasizing the principle of “iura novit curia”, its most relevant aspects, conducive to a judge being able to make assertive decisions that are easy to understand for the procedural parties of the cases taken and analyzed in Ecuador. The results of this research will contribute with suggestions so that judges, when applying the “iura novit curia” principle, analyze the factual argumentation of the plaintiff, which leads to a correct use of the principle. Objective. Analyze the implications of the factual argumentation, the principle of “iura novit curia” in the sentences handed down by the competent judge in cases that present protection actions. Methodology. The application of the analytical method determines the path to reach the result through the decomposition of a phenomenon into its constituent parts, starting from the premise in which the judge, to issue duly motivated sentences, must have the factual argumentation that represents one of the crucial problems. in the resolution of judicial cases in Ecuador. Results. The implementation of the oral system in Ecuadorian judicial processes induces the lawyers of the plaintiff to face a transcendental challenge, since they have the legal obligation to, through its factual basis, in a constitutional hearing of protection action, one of the potentialities of the method It consists of making your theory known to the constitutional judge, with the purpose that the judge, when applying the “iura novit curia” principle, said principle is applied correctly as requested by the plaintiff. Conclusion. The judge, when applying the “iura novit curia” principle, based on the factual basis of the plaintiff, which, if poorly found, will lead the judge to apply the “iura novit curia” principle in an erroneous manner, and by doing so he would be granting even a right that is not in the claim of the plaintiff. General area of study: Law. Specific area of study: Civil Law. Type of study: Systematic bibliographic review

IoT model to analyze taxation and income tax collection in the Jipijapa canton

2025-03-27T21:57:12+00:00

Introduction: Technological systems integrate operational and declarative data and are used to improve transparency. This supports that the combination of tax education, emerging technologies and empirical evidence transform tax management in contexts with high informality, through real-time monitoring and which reduces information asymmetries. Objective: This study aims to propose an IoT model to analyze taxation and income tax collection in the Jipijapa canton. Methodology: the research integrates a computational methodology that uses a qualitative approach, with a descriptive scope, retrospective type and non-experimental design. It is used as in the Jipijapa canton, Ecuador. Scientific methods such as analytical-synthetic, inductive-deductive and historical-logical are applied. Empirical methods such as documentary analysis and the statistical method are also used to analyze the results of the surveys. Results: An IoT model is proposed to analyze taxation and income tax collection in the Jipijapa canton Conclusion: The results showed inconsistencies in the declarations, mainly due to underestimation of income, a phenomenon associated with misinformation and fiscal apathy, which highlights the urgency of educational campaigns and technological tools to facilitate accurate declarations. Type of study: Original articles

Recommendation system to optimise administrative management and fulfil tax obligations in the Machalilla Taxi Company

2025-03-27T22:04:39+00:00

Introduction: The research is focused on how to improve the administrative management of tax compliance at the Machalilla Executive Taxi Company in a way that has an impact on improving operational efficiency and decision making in the company. The development of new technologies and new developments in AI become useful tools in the search for solutions to these types of problems. Recommendation systems based on the legal rules associated with tax obligations become a practical solution to a real problem. Objective: Optimise the administrative management of tax compliance at the Machalilla Executive Taxi Company to improve operational efficiency and decision making with the use of a recommendation system. Methodology: The research uses a qualitative approach, with a descriptive, retrospective and non-experimental design. The Machalilla Taxi Company located in Puerto López, Ecuador, is used as the application scenario. Various scientific methods are applied, such as analytical-synthetic, inductive-deductive and historical-logical. Empirical methods are also used, such as documentary analysis, the survey to find out the criteria of the contributors and the statistical method to analyses the results of the surveys. Results: A recommendation system is developed to optimize the administrative management for the fulfilment of tax obligations in the Machalilla Executive Taxi Company. Conclusion: The proposed system helps to optimize taxpayers' tax payments, payment control and tax culture, and optimizes the Company's administrative management. Type of study: Original articles