Visionario Digital

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

Alison Ariana Sabando Fuentes — 2025-04-02

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 — 2025-04-02

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.

William Patricio Proaño Ponce — 2025-05-27

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 — 2025-05-27

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

Gelen Anahí Anrango Quilumbaqui — 2025-05-27

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

Leolila Beatriz Bastidas Beltrán — 2025-05-27

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.