Introduction.  A comparative analysis was carried out with countries that have also implemented the table of drug consumption within their legislation, such as Portugal, Uruguay and Spain, since these countries demonstrate that the decriminalization of consumption and the clear distinction between personal consumption and illicit trafficking are effective strategies that not only protect the constitutional rights of individuals but also protect the constitutional rights of individuals.  but also favor the promotion of public health. In addition, the suppression of the table has generated a legal vacuum that has affected the application of justice and the guarantee of constitutional rights, as there are no specific maximum amounts set by the competent authorities, subjective criteria have been used to determine whether a person is a consumer or a trafficker. Objective. The objective of this research is to investigate whether the elimination of the table of Drug Consumption in Ecuador violates constitutional rights. Its eradication has led to a violation of fundamental rights, which has led to violations of essential principles such as legal certainty, freedom to achieve comprehensive development, access to health and equality before the law. Methodology. In this work, interdisciplinary research will be carried out focused on determining the violation of rights after the repeal of the table of consumption of substances classified as subject to control, from the constitutional and human rights point of view, with a qualitative approach, enriching interdisciplinarity through the modality of applied research. Results. Once the investigation has been carried out on the elimination of the Drug Consumption Table in Ecuador violates constitutional rights, to support the research a comparative analysis has been carried out with the legislations of other countries in which the drug consumption table is handled, in addition to the legal vacuum that the elimination of the drug consumption table has generated. Conclusion.  It concludes that this decision has affected key constitutional principles, such as legal certainty, equality before the law and access to health, especially for the most vulnerable groups, such as young people and those in situations of poverty. General Area of Study: Law. Specific area of study: Constitutional law. Type of study: Original articles.

Introduction. The Protective Action is a mechanism within Ecuadorian legislation that seeks to guarantee constitutional rights in cases of violations due to acts or omissions by public authorities. This instrument is particularly important in the labor field when dealing with substitute workers who suffer discrimination, thus revealing the conflict between constitutional law and its effective application in institutional contexts. Objective. To analyze the effectiveness of the Protective Action as a constitutional guarantee for defending the labor rights of substitute workers through the analysis of the execution of judgments and their impacts on the application of protection for vulnerable groups. Methodology. Qualitative documentary-juridical and constitutional hermeneutic. Results. The analysis reveals that the Protection Action as a constitutional guarantee in Ecuador shows significant deficiencies in its implementation for substitute workers. Most constitutional judgments face non-compliance, highlighting a gap between formal protection and the effective realization of rights, a situation worsened by institutional lack of knowledge and the absence of effective post-judgment monitoring mechanisms. Conclusion. Ecuador needs to optimize the efficacy of the Protection Action through the implementation of a comprehensive system for monitoring judgments, specialization of magistracies, and interdisciplinary training of legal operators in workplace discrimination, essential elements for transforming the constitutional guarantees of substitute workers into mechanisms of effective substantive justice. Area of general study: Constitutional Law. Area of specific study: Jurisdictional Guarantees. Type of study: Bibliographic review and analysis of legal cases.

Introduction: This research evaluates the impact of accounting software on the teaching-learning of accounting in third year "C" students of the Luis Rogerio González Educational Unit. An initial diagnosis revealed the predominance of traditional methods, low technological competence and limited academic performance. Objectives: The main objective of the research was to apply accounting software to optimize the teaching-learning process of accounting. Methodology: A constructivist and experiential methodology was adopted, seeking that the student actively constructs his or her own knowledge. through surveys and interviews. Results: the results confirmed that the integration of accounting software significantly improved the understanding and practical application of the theoretical accounting contents, in addition to designing and implementing a didactic guide to apply the Monica software, with 4 structured modules and exercises contextualized to real work scenarios, promoting the development of technical skills, meaningful learning, increasing student motivation and strengthening the link with the labor market while incorporating accounting software, is an effective strategy to modernize teaching, improve student performance and enhance the employability of future accounting professionals in an increasingly digitized work environment. Conclusions: In conclusion, the didactic guide contributes to reducing the gap between academic training and the practical demands of the accounting labor market, preparing students in a more comprehensive and effective way for their future professional roles. General study area: Education. Specific area of study: Pedagogy and vocational technical training. Type of study: Original scientific articles.

Introduction: Credit management and portfolio recovery are crucial aspects for the financial stability of banking institutions, especially in challenging economic contexts. Objectives: This study aims to propose a credit management model that improves the recovery of the overdue portfolio in a Banking Institution in Ecuador. Methodology: Using a non-experimental design with a mixed approach and descriptive scope, data was collected through customer surveys and interviews with bank staff. Results: The results showed that 74.49% of customers are unaware of credit policies and 76.53% consider the requirements to obtain a loan accessible. However, 38.27% of customers are more than a year behind on their payments, and 28.06% attribute these delays to the post-COVID-19 economic crisis. Conclusions: Based on these findings, strategies are proposed for the recovery of overdue loans and the optimization of credit management in the banking institution, among them, customer training, simplification of requirements, the offer of personalized payment agreements and the diversification of means of contact to notify pending payments. General area of study: Economic and Administrative Sciences. Specific area of study: Financial and Credit Management. Item type: Original item.

Introduction.  The flower industry in Ecuador, especially in the province of Cotopaxi, faces critical challenges in human talent management, such as high rates of labor turnover and absenteeism. These problems are associated with labor dissatisfaction, which can affect the sector's productivity and sustainability. Previous studies have indicated that factors such as remuneration, work environment and development opportunities influence worker performance, but there are gaps in the research on this topic in the specific context of Ecuadorian flower companies. This research sought to analyze the relationship between job satisfaction and job performance in a flower company in Cotopaxi, with the objective of proposing improvement strategies based on empirical evidence. We started from the hypothesis that there is a positive correlation between both variables, supported by previous studies applied to similar sectors. Objective. To analyze the correlation between job satisfaction and performance in employees of a flower company in Cotopaxi. Methodology. Quantitative, non-experimental, cross-sectional and correlational study was used. Population: 200 employees of a flower farm in Cotopaxi. Instruments: Surveys with validated Likert scales. Analysis: Normality tests (Kolmogórov-Smirnov), Spearman correlation and factor analysis (SPSS v.25). Ethics: Informed consent and confidentiality guaranteed. Results.  High internal consistency in the instruments (α = 0.853 for satisfaction; α = 0.890 for performance). Correlation: Moderate positive relationship between job satisfaction and job performance (ρ = 0.403, *p* < 0.01). Conclusion. Based on the results obtained, job satisfaction strategies aimed at improving performance in its three dimensions are proposed: D1, D2 and D3. General Area of Study: Human Resources. Specific area of study: Human Behavior. Type of study: Original articles.

Introduction. Over the past two decades, Ecuador has experienced a transcendental evolution in its environmental legal framework, establishing pioneering ecological constitutionalism that reconceptualizes the State-nature relationship. This paradigmatic transformation has redefined municipal competencies and constitutional guarantees regarding climate change, generating multi-level jurisdictional tensions of significant jurisprudential relevance. Objective. To analyze the constitutional scope of Ecuadorian municipal competencies and the effectiveness of jurisdictional guarantees in protecting environmental rights against the phenomenon of climate change. Methodology. Descriptive, qualitative, and analytical.  Discussion. The Ecuadorian constitutional paradigm demonstrates a dissociation between biocentric normative innovation and its jurisdictional implementation. The dichotomy between extractive regime and environmental protection generates interinstitutional antinomies. Development of polycentric ecosystem governance is required to harmonize constitutional jurisprudence with multilevel regulatory instruments to address climate emergencies through adaptive mechanisms. Conclusion. Ecuador's juridical innovation establishes, through adaptive governance and municipal capacity-building, a biocentric framework that redefines the relationship between society and nature, fostering shared responsibility and profound cultural transformation. Area of general study: Environmental Constitutional Law. Area of specific study: Municipal Environmental Competencies and Ecological Constitutional Guarantees. Type of study: Narrative review.

Introduction. Procedural law is a key element of law; it is a living law, unlike Roman law, and therefore requires constant review and updating in accordance with the reality and external context reflected in various rulings. Ignoring this need leads to a stagnation of the law. This seems to be the problem facing administrative procedural law in Ecuador, as it has been plagued for decades by a problem replicated in the General Organic Code of Procedures (COGEP), and it seems far from being resolved because there seems to be no interest in conceiving it as a problem. Objective. Analyze the absence of double instance in administrative contentious processes. Methodology. Theoretical work due to its very nature (no such second approach exists in reality). Two methods are used: bibliographical-documentary, which constructs a theoretical framework and analyzes various secondary sources. The exegetical method critically interprets the text to study its application. Results. The Constitutional Court of Ecuador admits that the right to appeal is not a right that can be applied indiscriminately or absolutely, since it is necessary to consider which, constitutional principles may be violated in its application. In its ruling, the Constitutional Court of Ecuador admits that the right to appeal is not a right that can be applied indiscriminately or absolutely, since it is necessary to consider whether there are constitutional principles that may be violated in its application. Conclusion. Regarding the dual appeal process, there is actually very little room for discussion regarding this duality of single appeal versus double appeal, since history, the Constitution, and the very practice of law lead to the conclusion that the absence of an appellate court represents legal antinomy and a situation of legal vulnerability for the parties involved in the case. If one is not willing to accept the dual appeal process in its entirety, the most sensible position is to accept it with limitations. But dismissing it as a priori has no legal justification, and the few allegations remain as mere arbitrariness. General Area of Study: law. Specific area of study: administrative litigation. Type of study: Original article.

Introduction: Banana production (Musa paradisiaca L.) is one of the most relevant agricultural activities in Ecuador and is key to its exports. In the face of sustainability challenges and international demands, the organic system has gained interest. However, its adoption remains limited by economic, technical, and certification barriers. Objective: To comparatively analyze the costs and benefits of organic and conventional banana production systems in the province of Guayas, identifying their economic, environmental, and sustainability implications. Methodology: A mixed-methods approach was applied, with a non-experimental design and descriptive-correlational scope. Theoretical methods (historical-logical, analysis-synthesis) and empirical methods were used, through structured surveys administered to 23 producers in the Balao canton, selected by purposive sampling. Data analysis was performed using Excel and SPSS V23.0. Results: 60.9% of producers use the conventional system and 39.1% the organic one. 58.86% report box costs between USD 5.01 and 6.00. The predominant net profit is USD 1.01 to 2.00 per box (60.9%). 26.1% have an organic certification and 47.8% have not received technical training. The conventional system shows higher yields, but the organic model achieves better profitability when it gains access to certifications and differentiated prices. The main barriers are certification costs, lack of training, and shortage of specific inputs. Conclusion: Organic production is viable under favorable market conditions. Technical training and access to certifications are key factors to advance towards a more sustainable and profitable banana production. General study area: Administration. Specific study area: Sustainable agricultural production–Banana. Type of study: Original article.

This paper critically analyzes the use of tax exemptions within the Ecuadorian fiscal system, evaluating their effectiveness and their impact on tax equity. It begins with a conceptual and legal framework of the Income Tax (IR), detailing its origin, evolution, and the most recent reforms, especially those adopted between 2022 and 2024. The study reviews the elements that constitute the tax obligation, as well as the treatment of income tax for legal entities, including applicable rates and reinvestment benefits. It further explores exemptions granted to low-income individuals, the elderly, people with disabilities, and specific economic sectors such as free trade zones and strategic activities. A distinction is made between exemption and remission, and the doctrinal and constitutional foundations of the equity principle are examined. The analysis shows that, although exemptions serve redistributive and incentive functions, their dispersed design and lack of rigorous evaluation led to inequities and reduced fiscal efficiency. The paper concludes with a call to review and reform these policies to ensure a more just, progressive, and transparent tax system that contributes to sustainable development and social cohesion in Ecuador. General Area of Study: Law. Specific area of study: Tax Law. Type of study: Systematic bibliographic review.