Revista Tecnológica - ESPOL
type: channel
description: Revista Tecnológica ESPOL - Scientific Publications
publisher: Escuela Superior Politécnica del Litoral
language: en
publication name: Revista Tecnológica - ESPOL
issn: 0257-1749
items: Effective Strategies for Mitigating Voltage and Frequency Fluctuations in Isolated Microgrids: A Literature Review
items: Development and Implementation of a Web and Mobile System to Optimize Training and Job Placement Processes at the FUNDET Foundation
items: Factors that influence teaching and learning in Police Schools in Colombia
items: Step-by-Step Factorization: Didactic Sequence with Symbolab in Tenth Grade of EGB
items: Technological Tools for Immersive Reality in the Field of Education
items: The Tax Planning in Decision-Making for Construction Companies
items: In vitro evaluation of chemical fungicides for the control of Moniliophthora roreri, the causal agent of cacao frosty pod rot (Theobroma cacao L.)
items: Forest Fire Detection and Alert System Based on Image Processing and AI
items: Development of a Protocol Converter from SMA Data to Modbus TCP for SCADA Integration
items: Methodology for Identifying Good Teaching Practices Through Student Comments Using Sentiment Analysis and Structural Topic Modeling
items: Enhancing SCADA System Availability: A Case Study of Microgrid Universidad de Cuenca
items: Rock Fragmentation by Blasting in Open-Pit Mining: an AI Predictive Model
items: Immersive digitization of the Murocomba Forest using image processing techniques
items: Recommender System for the Assignment of Professors at the University of Cuenca
items: Semantic Modeling of ECU911 Emergencies Using NLP and Ontologies
items: Piloting, Validation, and Definition of a Self-Perception Instrument for University Teachers' Digital Competencies in English Language Teaching in Costa Rica
items: Maximizing agricultural production and economic profit: Simplified application of the quadratic model
items: Analysis of the wear of hot flexible pavements due to aging: Proposal of a methodology for a visual inspection
items: Blockchain-based Application for a Sustainable University: Systematic Review and UCE-Camp Proposal for the Academic Processes of Higher Education Institutions
items: Production of Morete (Mauritia flexuosa L.f.) ice cream with whey addition
items: Reduction of the Energy Demand of a Commercial Building through the Optimal Selection of Thermal Insulation
items: Evaluation of the incidence of insect pests in rice (Oryza sativa L.) cultivation in Nobol canton, Guayas Province, Ecuador
items: Effective Practices in the Teaching of Language and Literature for Students Aged 9 to 12
items: Economic impact of the COVID-19 pandemic on construction companies: an analysis based on the Gray Rhino Theory
items: Management of the Budget Evaluation of the Decentralized Autonomous Government of the Parishes of the Province of Loja
items: Case Study: Strengthening Productive Enterprises for Economic Inclusion in the Southern Border Region
items: Incidence of tax collection in the Ecuadorian General State Budget, period 2013-2023
items: Taxes and their impact on handicraft enterprises. Case study of the handicraft sector in the Loja canton
items: Audit of the contracting processes of public entities in the province of Loja
items: The adoption of Artificial Intelligence in external audit processes: barriers, challenges and opportunities

Effective Strategies for Mitigating Voltage and Frequency Fluctuations in Isolated Microgrids: A Literature Review
type: item
description: Territorial expansion has posed new challenges for electrical systems, driving the need to electrify remote rural areas and island territories. This demand has fostered the development of electrical microgrids based on distributed renewable generation, which, due to their low inertia, experience voltage and frequency instability—particularly during overloads or transitions between isolated and grid-connected modes. This article presents a literature review focusing on strategies to mitigate these fluctuations, analyzing 28 recent publications. The findings highlight adaptive controllers, smart inverter compensation, and the integration of energy storage systems as dynamic support tools, showing a preference for solutions based on power electronics and predictive control algorithms.
subject: Articles
  topic: section
subject: renewable energy
  topic: keywords
subject: energy storage systems
  topic: keywords
subject: voltage fluctuations
  topic: keywords
subject: frequency fluctuations
  topic: keywords
subject: low-inertia systems
  topic: keywords
creator: Santiago Arcos-Echeverría
creator: Danny Ochoa-Correa
rights: Copyright (c) 2025 Santiago Arcos-Echeverría, Danny Ochoa-Correa https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 145
ending page: 169
doi: 10.37815/rte.v37n2.1343

Development and Implementation of a Web and Mobile System to Optimize Training and Job Placement Processes at the FUNDET Foundation
type: item
description: The FUNDET Foundation faces inefficiencies in manual processes, including student data errors (35%), loss of graduate traceability (42%), and delays in job placement (an average of 15 days), which increase administrative workload and reduce the social impact of its programs for vulnerable populations in Guayaquil. To address these issues, a web and mobile platform was developed and implemented to automate student registration and psychotechnical assessment using rule-based expert systems (92% accuracy), and course assignment, while enabling real-time bidirectional job matching. The system was designed to comply with usability standards (ISO 9241-11: effectiveness ≥90%, efficiency ≤2 min/task, SUS ≥85) and accessibility requirements (WCAG 2.1 AA: contrast ≥4.5:1, full keyboard navigation). The project applied RUP (web) and Mobile-D (mobile) development methodologies, implemented using PHP, MySQL, HTML5, CSS3, Bootstrap, jQuery, XAMPP (web platform), and Java with Android Studio (mobile app), following an MVC architecture with RESTful API integration. The platform was evaluated with n=52 users (95% confidence level, 5% margin of error). Results show a 67% increase in efficiency (1.8 vs. 5.5 min/task), a SUS score of 87.4/100, a 28% improvement in job placement (from 72 to 92 graduates per month), and a 19% increase in retention. In conclusion, the solution incorporates AI-enhanced psychotechnical testing, predictive language features, and a dropout-tracking dashboard (95% reliability), powered by RUP/Mobile-D, replicable in NGOs ≤$5K, with limitations in rural connectivity and future in machine learning, iOS/PWA for secure data recording.
subject: Articles
  topic: section
subject: Job placement
  topic: keywords
subject: AI psychotechnical testing
  topic: keywords
subject: RUP–Mobile-D
  topic: keywords
subject: usability (SUS)
  topic: keywords
subject: accessibility (WCAG 2.1)
  topic: keywords
subject: FUNDET
  topic: keywords
subject: automation
  topic: keywords
creator: Bryan Orlando Vélez San Martin
creator: Roger Marcelo Freire Avilés
creator: Víctor Hugo Rea Sánchez
rights: Copyright (c) 2025 Bryan Orlando Vélez San Martin, Roger Marcelo Freire Avilés, Víctor Hugo Rea Sánchez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 170
ending page: 190
doi: 10.37815/rte.v37n2.1363

Factors that influence teaching and learning in Police Schools in Colombia
type: item
description: This article describes the factors that influence the teaching-learning process in police education based on three categories of analysis: learning styles, environmental factors, and emotional factors. The communication triangle among instructors, commanders, and students was observed as a resource for examining the pedagogical perspective. The research method was descriptive ethnography and non-participant observation, which analyzed communicative interaction in everyday educational practices in thirteen Police Schools in Colombia, focusing on the training and instructional components. As an emerging variable, the factors that affect learning were identified after processing the observation logs in Atlas.ti. Among the findings, it was noted that instructors use standard strategies that may overlook students’ particularities, due to the difficulty of addressing individual learning styles in large classes. Environmental conditions—such as deficiencies in infrastructure, class size, poor lighting, and educational tools like interactive screens that limit visibility for many students—also impact learning. Regarding emotional factors, the hierarchical relationships and physically exhausting environments were found to influence learning. Persistent cultural traditions and patterns were also evident, including paradigms about what is considered valuable learning. In conclusion, the focus on discipline and obedience is essential in police education and must be integrated with the conceptual and theoretical aspects of the subject matter to achieve comprehensive training. Doctrinal identity is prioritized over educational identity, and greater visibility is needed regarding shared responsibility in curriculum development.
subject: Articles
  topic: section
subject: curriculum
  topic: keywords
subject: police education
  topic: keywords
subject: learning styles
  topic: keywords
subject: rapid ethnography
  topic: keywords
subject: pedagogy
  topic: keywords
creator: Ricardo Pachón Gutiérrez
creator: Jennifer Ortiz Barrios
creator: Martha Lucía Gallego Betancourth
rights: Copyright (c) 2025 Ricardo Pachón Gutiérrez, Jennifer Ortiz Barrios, Martha Lucia Gallego Betancourth https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 66
ending page: 85
doi: 10.37815/rte.v37n2.1375

Step-by-Step Factorization: Didactic Sequence with Symbolab in Tenth Grade of EGB
type: item
description: This article analyzes the impact of the technological tool Symbolab on the teaching of factorization among Tenth-Grade students in Basic General Education (EGB in Spanish). The study was conducted using a didactic sequence structured within a quantitative, quasi-experimental design, with an experimental group using Symbolab as an interactive resource and a control group working with traditional, predominantly expository methods. Diagnostic tests and post-tests were administered to measure students' progress in identifying and solving notable products and trinomial factorization. The data were analyzed using inferential statistics with Student's t-tests for independent samples. A preliminary t-test was conducted to verify equivalence between the groups, followed by a post-intervention t-test to assess differences. The results showed a significant improvement in the academic performance of the experimental group, with a statistically significant difference (t = 3,242; p = 0,002), suggesting a positive impact of Symbolab on the teaching of factorization. Additionally, an increase in motivation, autonomy, conceptual understanding, and a positive attitude toward the use of technologies was observed. It is concluded that the integration of Symbolab into the teaching-learning process supports the acquisition of algebraic content, especially when applied in structured contexts with clear pedagogical objectives. This proposal provides empirical evidence on the effectiveness of Symbolab in teaching factorization, which may guide future pedagogical strategies for integrating digital tools into mathematics instruction.
subject: Articles
  topic: section
subject: Problem-solving
  topic: keywords
subject: educational technology
  topic: keywords
subject: algebra
  topic: keywords
subject: teaching strategies
  topic: keywords
subject: pedagogical innovation
  topic: keywords
creator: Reinaldo Antonio Guerrero Chirinos
creator: Omar Marcelo Urbina Gálvez
creator: Juan Carlos Jiménez Medina
creator: Carlos Alfredo Ebla Olmedo
creator: Gabriela del Cisne Cuenca Sarango
rights: Copyright (c) 2025 Reinaldo Antonio Guerrero Chirinos, Omar Marcelo Urbina Gálvez, Juan Carlos Jiménez Medina, Carlos Alfredo Ebla Olmedo, Gabriela del Cisne Cuenca Sarango https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 36
ending page: 48
doi: 10.37815/rte.v37n2.1345

Technological Tools for Immersive Reality in the Field of Education
type: item
description: This research analyzes the implementation of immersive reality tools in the educational field, focusing on their potential applications, the challenges that may arise, and the numerous opportunities they offer to enhance the teaching-learning process. Through an extensive literature review of research studies on the use of technological tools in education, the main technical, pedagogical, economic, and social barriers to their adoption across different educational contexts were identified. The results revealed that the studies focused on pedagogical design, technological implementation, accessibility, and teacher-student perceptions. The findings propose an integration model structured around three fundamental pillars: technological infrastructure, teacher training, and institutional sustainability. Inadequate infrastructure and financial constraints were identified as the main barriers to effective implementation. The study concludes that immersive reality has great potential to transform education, particularly in STEM (science, technology, engineering, and mathematics) fields. However, its success depends on overcoming the identified barriers through adaptive, inclusive, and sustainable strategies. Furthermore, the study provides a practical and strategic guide for implementing immersive technologies in education, offering relevant insights that pave the way for future research and strengthen their role in 21st-century educational systems.
subject: Articles
  topic: section
subject: immersive reality
  topic: keywords
subject: technological tools
  topic: keywords
subject: educational technology
  topic: keywords
subject: virtual reality
  topic: keywords
subject: augmented reality
  topic: keywords
creator: Keny Jeampier Saltos Sánchez
rights: Copyright (c) 2025 Keny Jeampier Saltos Sánchez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 49
ending page: 65
doi: 10.37815/rte.v37n2.1365

The Tax Planning in Decision-Making for Construction Companies
type: item
description: Tax planning is a fundamental element of financial management in construction companies, allowing them to identify fiscal strategies that maximize profitability. Through proper planning, companies can legally reduce their tax burden, improve cash flow, and strengthen their competitiveness in the market. A representative case is Constructora Velsa Bauen, located in the city and province of Loja, which succeeded in applying a comprehensive approach to tax planning, focusing on the analysis of fiscal periods 2018–2022. The research adopted a non-experimental design based on the review, classification, and processing of the company’s financial and tax data. As a result of the analysis, the best tax strategy identified for the construction company was the application of Article 29 of the Internal Tax Regime Law, which establishes that the tax on profits from the purchase and sale of urban properties—paid to municipalities—can be used as a tax credit toward income tax. This measure allowed the company to optimize the use of its resources and significantly reduce its tax burden. The main finding of the study was that, thanks to the implementation of this strategy, the company achieved a 41% savings in the tax incurred. These results demonstrate that strategic tax management not only improves the financial sustainability of construction companies owned by natural persons but also strengthens their growth and permanence in a competitive economic environment.
subject: Articles
  topic: section
subject: Tax management
  topic: keywords
subject: tax strategies
  topic: keywords
subject: economic evaluation
  topic: keywords
subject: income tax
  topic: keywords
subject: savings
  topic: keywords
creator: Elizabeth Alexandra López Loján
creator: Irma Abrigo Córdova
rights: Copyright (c) 2025 Elizabeth Alexandra López Loján, Irma Abrigo Córdova https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 300
ending page: 311
doi: 10.37815/rte.v37n2.1382

In vitro evaluation of chemical fungicides for the control of Moniliophthora roreri, the causal agent of cacao frosty pod rot (Theobroma cacao L.)
type: item
description: Cacao cultivation represents an important sector for the Ecuadorian economy, as it is one of the country’s main export products; however, diseases such as Moniliophthora roreri cause significant losses, and their control continues to be a challenge for producers. One solution to counteract this disease is the in vitro evaluation of chemical fungicides, as it allows for the characterization of phytopathogenic isolates and the estimation of chemical molecule dosages for phytosanitary management. For this reason, this study consisted of evaluating two fungicides: copper sulfate pentahydrate at 200, 2000, and 20000 mg·L⁻¹ and azoxystrobin at 1.0, 0.1, and 0.01 mg·L⁻¹ using two isolates of M. roreri under in vitro conditions. A completely randomized factorial design with seven replications was used. The radial growth of the fungus was evaluated to estimate the percentage of growth inhibition (PIC). The results showed that azoxystrobin achieved 100% PIC at 1 mg·L⁻¹ and was highly sensitive, regardless of the M. roreri isolate, although statistically the PIC between strains was significant. Copper sulfate pentahydrate reached maximum PIC at a dosage of 20000 mg·L⁻¹ and was classified as insensitive, with no significant differences in PIC between isolates of M. roreri. It is concluded that M. roreri is highly sensitive and insensitive to azoxystrobin and copper sulfate hydrate, respectively. The doses tested provide the basis for analyzing a larger number of isolates and subsequently applying trials under field conditions.
subject: Articles
  topic: section
subject: Azoxystrobin
  topic: keywords
subject: copper
  topic: keywords
subject: inhibition
  topic: keywords
subject: pentahydrate
  topic: keywords
subject: sensitivity
  topic: keywords
creator: Darlyn José Amaya-Márquez
creator: Danny Daniel Avilés Párraga
creator: Angie Lisseth Peñaherrera-Morales
creator: Javier Ulises Mendoza Thompson
creator: Evelyn Elizabeth Sánchez Castro
creator: Antonio Gonzalo Álava Murillo
rights: Copyright (c) 2025 Darlyn José Amaya-Márquez, Danny Daniel Avilés Párraga, Angie Lisseth Peñaherrera-Morales, Javier Ulises Mendoza Thompson, Evelyn Elizabeth Sánchez Castro, Antonio Gonzalo Álava Murillo https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 132
ending page: 143
doi: 10.37815/rte.v37n2.1325

Forest Fire Detection and Alert System Based on Image Processing and AI
type: item
description: The objective of this work focuses on the design and implementation of a low-cost intelligent system for the early detection of forest fires, using IoT (Internet of Things) and AI (Artificial Intelligence) technologies. The designed methodology involved the development and comparative evaluation of multiple algorithms, divided into two approaches: techniques based on the analysis of color spaces (RGB, YCbCr, HSI, HSV, and PJF) and AI models (CNN, YOLOv8, and Haar Cascade). From this analysis, a hybrid architecture was selected that integrates the two highest-performing methods: an object detector based on YOLOv8 (Method 9) and a chromatic algorithm that fuses the PJF, RGB, and YCbCr spaces (Method 12). This visual system is complemented by a PM2.5 particle sensor to validate the presence of smoke and GPS/4G modules to issue georeferenced alerts. As a key result, the final prototype validated under controlled conditions achieved outstanding metrics such as 99.82% accuracy, 99.64% sensitivity, and 100.00% specificity under high illumination conditions. It also demonstrated energy efficiency and thermal stability through continuous monitoring of CPU, RAM, and current consumption. The main contribution of this work consists of a validated field solution, whose hybrid architecture proves to be accurate, efficient, and adaptable, confirming its feasibility for implementation in emergency contexts.
subject: Articles
  topic: section
subject: embedded systems
  topic: keywords
subject: fire detection
  topic: keywords
subject: automated monitoring
  topic: keywords
subject: pattern recognition
  topic: keywords
subject: computer vision
  topic: keywords
subject: artificial intelligence
  topic: keywords
creator: Erick Alexander Castillo Matamoros
creator: Robert Sebastián Chalco Montalván
creator: Santiago Renán González Martínez
rights: Copyright (c) 2025 Erick Alexander Castillo Matamoros, Robert Sebastián Chalco Montalván, Santiago Renán González Martínez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 88
ending page: 111
doi: 10.37815/rte.v37nE1.1352

Development of a Protocol Converter from SMA Data to Modbus TCP for SCADA Integration
type: item
description: The integration of distributed energy resources into smart microgrids frequently necessitates seamless communication between heterogeneous devices and centralized supervisory systems. However, specific power electronics equipment, such as the SMA Sunny Island inverter, relies on proprietary communication protocols that are incompatible with standard SCADA interfaces. The present work delineates the design and implementation of a protocol converter that facilitates transparent translation between SMA Data and Modbus TCP, thereby enabling native integration of the Sunny Island inverter into Modbus-based SCADA environments. The proposed converter was developed using a Raspberry Pi platform and employs a modular architecture that combines the YASDI communication library with a custom Python-based Modbus TCP server. The system retrieves operational data from the inverter, maps it to Modbus input registers, and allows configuration commands to be issued from the SCADA system and applied to the inverter in a controlled manner. The experimental validation was carried out in the Microgrid Laboratory at the University of Cuenca. In this setting, the converter demonstrated reliable performance in two specific tasks: data acquisition and parameter configuration. The response times exhibited a range of 10 to 30 seconds, contingent upon the system's state. Following power cycles and communication interruptions, the converter demonstrated complete recovery capability. The findings substantiate the viability of the proposed method as a cost-effective and resilient solution for integrating proprietary energy devices with industrial monitoring platforms. Its flexibility and resilience render it suitable for broader deployment in smart grid infrastructures and distributed energy management systems.
subject: Articles
  topic: section
subject: microgrid
  topic: keywords
subject: inverter
  topic: keywords
subject: Modbus
  topic: keywords
subject: SMA data
  topic: keywords
subject: gateway
  topic: keywords
subject: converter
  topic: keywords
creator: Santiago Ismael Araujo Ochoa
creator: Joe Fernando Tigre Quituizaca
creator: Juan Diego Belesaca
creator: Fabian Astudillo-Salinas
rights: Copyright (c) 2025 Santiago Ismael Araujo Ochoa, Joe Fernando Tigre Quituizaca, Juan Diego Belesaca, Fabian Astudillo-Salinas https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 12
ending page: 24
doi: 10.37815/rte.v37nE1.1360

Methodology for Identifying Good Teaching Practices Through Student Comments Using Sentiment Analysis and Structural Topic Modeling
type: item
description: This study proposes an empirical methodology to identify the most valued dimensions of teaching practices in higher education through a mixed-method approach that integrates qualitative and quantitative analyses. Over 89,000 student comments collected during teacher evaluations at the University of Cuenca (2024–2025) were analyzed. Advanced natural language processing techniques, specifically sentiment analysis and Structural Topic Modeling (STM), were used to process an extensive textual corpus. The analysis focused on positive comments aimed at teachers recognized through a prior comprehensive evaluation, aiming to uncover recurring patterns in student perceptions. Four key dimensions of student evaluation emerged from the analysis: disciplinary knowledge, communication management, socio-emotional skills, and teaching methodology. These dimensions reflect perceived teaching strengths and exhibit significant variability across disciplinary contexts and academic levels. For example, disciplinary knowledge is prioritized in technical areas, while socio-emotional skills are more valued in social sciences and health disciplines. These findings underscore that student evaluations are an essential source of qualitative information, overcoming limitations of traditional numeric metrics by offering deeper, contextual insights. Ultimately, the proposed methodology provides higher education institutions with a practical tool to identify specific faculty strengths and design evidence-based, personalized professional development programs, thus fostering continuous and contextualized improvements in educational quality.
subject: Articles
  topic: section
subject: teaching evaluation
  topic: keywords
subject: comment analysis
  topic: keywords
subject: structural topic modeling
  topic: keywords
subject: higher education
  topic: keywords
creator: Diego Moscoso Lozano
creator: Jorge Maldonado-Mahauad
rights: Copyright (c) 2025 Diego Moscoso Lozano, Jorge Maldonado-Mahauad https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 146
ending page: 161
doi: 10.37815/rte.v37nE1.1353

Enhancing SCADA System Availability: A Case Study of Microgrid Universidad de Cuenca
type: item
description: Ensuring the uninterrupted operation of Supervisory Control and Data Acquisition (SCADA) systems is critical for industrial environments that rely on continuous monitoring and control of equipment. However, in the Microgrid Laboratory at the University of Cuenca, routine maintenance procedures have revealed a significant vulnerability: the SCADA system temporarily loses communication and control capabilities when some of the devices are powered down, resulting in forced system downtime. This paper investigates practical strategies to enhance SCADA system availability by addressing this critical limitation. Three hypotheses were explored: first, an issue in network redundancy management; second, with disconnecting of a device from the fiber-optic ring network; and third, programming errors within the LabVIEW-developed SCADA application. Experimental results demonstrated that these approaches, particularly the software-level improvements in LabVIEW, successfully maintained system control and communication during maintenance. The proposed solutions offer a scalable and cost-effective pathway to increase the resilience of SCADA systems in microgrid environments.
subject: Articles
  topic: section
subject: microgrid
  topic: keywords
subject: SCADA
  topic: keywords
subject: resilience
  topic: keywords
subject: maintenance
  topic: keywords
subject: OT network
  topic: keywords
creator: Lourdes Gutierrez-Otavalo
creator: Claudia Padilla-Guaman
creator: Juan Diego Belesaca
creator: Fabián Astudillo-Salinas
creator: Edisson Villa-Ávila
rights: Copyright (c) 2025 Lourdes Gutierrez-Otavalo, Claudia Padilla-Guaman, Juan Diego Belesaca, Fabian Astudillo-Salinas, Edisson Villa-Ávila https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 25
ending page: 37
doi: 10.37815/rte.v37nE1.1357

Rock Fragmentation by Blasting in Open-Pit Mining: an AI Predictive Model
type: item
description: Rock fragmentation by blasting is fundamental in the mining sector. This process seeks to optimize rock size for subsequent extraction, transport, and processing. Predicting this fragmentation becomes a crucial task for improving operational efficiency; however, the application of simplified formulas lacks precision and adaptability to lithological variations. This study proposes the use of artificial intelligence (AI) for the accurate estimation of the average diameter of igneous, sedimentary, and metamorphic rocks. Based on a set of 97 real fragmentation and blasting data from around the world, the Random Forest (RF), Support Vector Regressor (SVR), and Kernel Ridge Regression (KRR) algorithms were evaluated, along with the Kuz-Ram equation, widely used in the industry. The results indicate that AI models significantly outperform the conventional equation. RF offers the highest accuracy with MSE of 0.0017 and R2 of 95.38%. In contrast, SVR achieves values of 0.0064 and 83.13%, while KRR achieves 0.016 and 69.60%. The adequate performance of these algorithms has led to the development of an application that allows users to view drilling grids, set specific dimensions, and compare projections of average rock size. This tool facilitates informed decision-making, improving mining processes and promoting more reliable and sustainable results in different operational contexts.
subject: Articles
  topic: section
subject: Fragmentation
  topic: keywords
subject: mining
  topic: keywords
subject: drilling
  topic: keywords
subject: blasting
  topic: keywords
subject: estimation
  topic: keywords
subject: machine learning
  topic: keywords
subject: artificial intelligence
  topic: keywords
creator: Steven Toapanta-Delgado
creator: Byron Guerrero-Rodriguez
creator: Christian Mejia-Escobar
rights: Copyright (c) 2025 Steven Toapanta-Delgado, Byron Guerrero-Rodriguez, Christian Mejia-Escobar https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 38
ending page: 54
doi: 10.37815/rte.v37nE1.1356

Immersive digitization of the Murocomba Forest using image processing techniques
type: item
description: This paper presents the development of a technological solution based on image processing for the immersive digitization of the Murocomba Protected Forest, located in the province of Los Ríos, Ecuador. The proposal integrates the use of a 360° camera to capture high-quality spherical images, which were digitally processed to optimize their sharpness, correct imperfections, and facilitate their integration into an interactive virtual environment. As part of the system, an artificial intelligence model with YOLOv8 architecture was implemented, trained to detect plant species present in the forest trails. These detections were incorporated into a web application that allows users to explore the trail remotely, interact with the content, and identify the flora of the site without the need for physical presence. The project seeks to offer an alternative for the conservation of the ecosystem through digital access to its biodiversity, reducing direct human impact and promoting environmental education. The results demonstrate the effectiveness of combining immersive technologies and sensing models to represent natural environments with high ecological value in an accessible and sustainable way.
subject: Articles
  topic: section
subject: Interactive technologies
  topic: keywords
subject: applied artificial intelligence
  topic: keywords
subject: tropical ecosystems
  topic: keywords
subject: environmental education
  topic: keywords
subject: remote visualization systems
  topic: keywords
creator: Diego Intriago-Rodríguez
creator: Mathías Ortega Rizzo
creator: Carlos Belezaca Pinargote
creator: Edison Solano Apuntes
rights: Copyright (c) 2025 Diego Intriago-Rodríguez, Mathías Ortega-Rizzo, Carlos Belezaca-Pinargote, Edison Solano-Apuntes https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 77
ending page: 87
doi: 10.37815/rte.v37nE1.1355

Recommender System for the Assignment of Professors at the University of Cuenca
type: item
description: The assignment of teachers to courses in higher education represents a critical challenge for academic management, as it directly impacts the quality of the teaching-learning process. Despite their continued use, manual assignment processes face evident challenges, such as subjectivity, lack of standardization, and a high administrative workload. In response to this scenario, this study proposes a recommender system that combines sentiment analysis, using locally adapted transformer-based language models (RoBERTuito), with mathematical optimization techniques, aiming to align teachers' competencies with specific academic requirements. To achieve this, enriched teacher profiles were developed based on historical evaluations, automatically classified student comments, and institutionally defined competencies within the framework of the Competency Pentagon. Additionally, dynamic weights were incorporated to adjust the relevance of pedagogical and technical factors according to the particularities of each academic cycle. The results obtained from the recommender system demonstrate a high correlation between generated recommendations and manual assignments, particularly in technically oriented degree programs. Moreover, program directors who participated in a pilot test positively evaluated the system, noting that it not only significantly reduces the operational workload but also establishes itself as a strategic tool with high potential for scalability and replicability across diverse educational contexts.
subject: Articles
  topic: section
subject: Academic teaching personnel
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: automatic text analysis
  topic: keywords
subject: decision support systems
  topic: keywords
subject: educational information systems
  topic: keywords
creator: Pablo Esteban Quito Urgilés
creator: Juan Javier Valdiviezo Armijos
creator: Jorge Maldonado-Mahauad
rights: Copyright (c) 2025 Pablo Esteban Quito Urgilés, Juan Javier Valdiviezo Armijos, Jorge Maldonado-Mahauad https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 127
ending page: 145
doi: 10.37815/rte.v37nE1.1354

Semantic Modeling of ECU911 Emergencies Using NLP and Ontologies
type: item
description: This study proposes a novel hybrid framework for knowledge representation in emergencies, integrating Natural Language Processing (NLP), OWL ontologies, and SWRL rules to process unstructured data from Ecuador's Integrated Security Service (ECU 911). The key contribution lies in the unique combination of advanced NLP models such as BERT for Named Entity Recognition and XLM-RoBERTa for zero-shot semantic classification, with a formally validated ontological model developed in Protégé and a parallel logical implementation in Prolog using the Object-Attribute-Value paradigm. Unlike prior works, this approach specifically addresses the challenge of transforming raw emergency call transcripts into actionable knowledge by (1) automating entity extraction (locations, persons) and semantic categorization of incidents, (2) generating interpretable decision rules via decision trees, and (3) enabling cross-paradigm interoperability through synchronized OWL/SWRL and Prolog inference engines. Experimental validation with SPARQL/SQWRL queries and the Pellet reasoner demonstrated 96.7% accuracy in inferring emergency priorities such as medical emergencies, outperforming standalone NLP or ontology-based methods. This work advances semantic AI for emergency response by bridging unstructured text analysis with formal reasoning, offering a scalable solution for real-time decision support in critical scenarios.
subject: Articles
  topic: section
subject: Natural Language Processing
  topic: keywords
subject: OWL Ontologies
  topic: keywords
subject: emergency management
  topic: keywords
subject: SWRL rules
  topic: keywords
subject: semantic reasoning
  topic: keywords
creator: Danny Leonardo Paltin Chica
creator: Juan Diego Mejía Mendieta
creator: Marcos Orellana
creator: Jorge Luis Zambrano-Martinez
rights: Copyright (c) 2025 Danny Leonardo Paltin Chica, Juan Diego Mejía Mendieta, Marcos Orellana, Jorge Luis Zambrano-Martinez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 112
ending page: 125
doi: 10.37815/rte.v37nE1.1351

Piloting, Validation, and Definition of a Self-Perception Instrument for University Teachers' Digital Competencies in English Language Teaching in Costa Rica
type: item
description: This study aimed to develop, validate, and define a self-perception instrument to assess the digital competencies of university teachers in English language teaching in Costa Rica. Based on previous research hand theoretical frameworks on digital competencies, a questionnaire was constructed, focusing on key dimensions such as digital literacy, ICT integration in teaching, and teacher appropriation and commitment. The methodology employed a quantitative approach with a correlational and cross-sectional design, utilizing statistical techniques, including Confirmatory Factor Analysis (CFA), Classical Test Theory (CTT) and Item Response Theory (IRT), to evaluate the instrument's validity, reliability and objectivity. The results enabled informed decision-making and the definition of the most appropriate instrument for application to university English language teachers at the national level.
subject: Articles
  topic: section
subject: Digital competences
  topic: keywords
subject: teacher competencies
  topic: keywords
subject: didactic resource use
  topic: keywords
subject: technological competencies
  topic: keywords
subject: Information and Communication Technologies
  topic: keywords
creator: Mario Esteban Alpizar Rodriguez
rights: Copyright (c) 2025 Mario Esteban Alpizar Rodríguez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
doi: 10.37815/rte.v37n2.1310

Maximizing agricultural production and economic profit: Simplified application of the quadratic model
type: item
description: Maximizing production and economic profit, as well as minimizing costs, aims to meet food demand, boost food security, and improve farmers' profitability. This study aims to validate the application of three simplified quadratic models for optimizing agricultural yields based on inputs. In quantitative research where the response variable is "higher is better," the law of diminishing returns is verified, and simplified quadratic models prove practical for calculating technical maximums and the economic optimum. For "lower is better" variables such as costs, the simplified quadratic model enables cost minimization with high reliability. Simplified models, applied to maximize production and economic profit, as well as to minimize costs, have proven valid and easily applicable in agricultural experimentation.
subject: Articles
  topic: section
subject: Microeconomic analysis
  topic: keywords
subject: productive efficiency
  topic: keywords
subject: technical maximum
  topic: keywords
subject: economic optimum
  topic: keywords
creator: Luis Alberto Duicela Guambi
creator: Ángel Monserrate Guzmán Cedeño
creator: Osvaldo Fosado Téllez
rights: Copyright (c) 2025 Luis Alberto Duicela Guambi, Ángel Monserrate Guzmán Cedeño, Osvaldo Fosado Téllez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 113
ending page: 131
doi: 10.37815/rte.v37n2.1321

Analysis of the wear of hot flexible pavements due to aging: Proposal of a methodology for a visual inspection
type: item
description: The deterioration of flexible pavements is a multifactorial process, mainly influenced by the aging of the asphalt mixture and its prolonged exposure to adverse weather conditions such as daily temperature ranges of up to 20°C, solar radiation, heavy rainfall, etc. These variables accelerate the loss of the mechanical and rheological properties of the asphalt binder, which progressively compromises the structural and functional performance of the pavement throughout its service life. The objective of this study is to develop a systematic qualitative visual inspection methodology for assessing the surface condition of flexible pavements, with a particular focus on the effects of aging of the material. This methodology seeks to establish a technical tool that facilitates the timely and accurate identification of surface pathologies, allowing their classification according to type and level of severity, and serving as input for decision-making in road maintenance programs. It methodology is based on the direct visual inspection of pavement sections with different degrees of aging, documenting the types of observable deterioration—such as cracking, raveling, bleeding, plastic deformation, among others—and evaluating each manifestation according to its type (according to standards such as ASTM D6433 or the PCI - Pavement Condition Index) and its severity (low, medium, high). The findings of this study suggest that visual inspection is an effective tool for the early detection of failures in flexible pavements. Its implementation allows for the optimization of resources allocated to road infrastructure maintenance, promoting more efficient and cost-effective intervention strategies.
subject: Articles
  topic: section
subject: Flexible pavement
  topic: keywords
subject: Degradation
  topic: keywords
subject: asphalt concrete
  topic: keywords
subject: asphalt mix
  topic: keywords
subject: asphalt mixture
  topic: keywords
creator: Andrés Caillagua
creator: Juan Sozoranga
creator: Paul León
creator: Mónica Delgado-Yánez
rights: Copyright (c) 2025 Andrés Caillagua, Juan Sozoranga, Paul León, Mónica Delgado-Yánez https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 100
ending page: 112
doi: 10.37815/rte.v37n2.1309

Blockchain-based Application for a Sustainable University: Systematic Review and UCE-Camp Proposal for the Academic Processes of Higher Education Institutions
type: item
description: This study aims to evaluate the potential of blockchain technology in higher education, with a particular focus on its benefits and challenges in academic processes. A systematic literature review was conducted, analyzing 42 key studies selected from a total of 533 academic publications over the past six years. The results indicate that blockchain applications are primarily concentrated in secure certificate issuance, the enhancement of teaching and learning environments, and the transparent management of academic credits and scholarships. The main contribution of this research is the presentation of a comprehensive and up-to-date overview of blockchain integration in the educational domain. Furthermore, it introduces the UCE-Camp model as a sustainable framework designed to improve the efficiency, transparency, and quality of academic operations. The study also identifies existing gaps and challenges, outlining future research directions for the broader adoption of blockchain in higher education.
subject: Articles
  topic: section
subject: blockchain
  topic: keywords
subject: academic process
  topic: keywords
subject: e-government
  topic: keywords
subject: higher education
  topic: keywords
subject: issuance of academic certificates
  topic: keywords
subject: sustainability
  topic: keywords
creator: Patricia Jimbo Santana
creator: Mario Morales Morales
creator: Mónica Jimbo Santana
creator: Santiago Morales Cardoso
creator: Silvio Alejandro Toscano Vizcaíno
rights: Copyright (c) 2025 Patricia Jimbo Santana, Mario Morales Morales, Mónica Jimbo Santana, Santiago Morales Cardoso, Silvio Alejandro Toscano Vizcaíno https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
starting page: 162
ending page: 183
doi: 10.37815/rte.v37nE1.1339

Production of Morete (Mauritia flexuosa L.f.) ice cream with whey addition
type: item
description: In the dairy industry, large quantities of whey are discarded and usually treated as waste. However, due to its nutritional content, whey is of interest as a substitute ingredient in food production. This study aims to develop an ice cream made from Morete pulp (Mauritia flexuosa L.f.) by partially replacing whole milk with whey. During the experimental phase, five formulations were prepared with different concentrations of whey (0%, 25%, 50%, 75% and 100%). Sensory analysis was carried out with 50 panelists using a five-point hedonic scale to evaluate the color, flavor, texture, and aroma of the ice cream. The formulation with the highest sensory acceptance was the one with 75% whey, in which flavor received a score of 2, texture 4, and both color and aroma 3. Physicochemical and microbiological characterization was conducted on the formulations with the highest scores in the sensory analysis. The study supports the feasibility of using whey despite a decrease in the nutritional quality of the ice cream due to this addition. However, the inclusion of Morete pulp partially compensated for the loss of certain nutrients. Microbiological analyses showed that the ice cream met the NTE INEN 0706 2013 food safety standards, regardless of the percentage of whey used. This proposal presents a beneficial and promising alternative to reduce the environmental impact of the dairy industry by improving production efficiency through the use of a dairy by-product.
subject: Articles
  topic: section
subject: acceptance analysis
  topic: keywords
subject: ice cream
  topic: keywords
subject: Morete (Mauritia flexuosa L.f.)
  topic: keywords
subject: whey
  topic: keywords
creator: Mónica Paulina Echeverría Guevara
creator: Cristian Andres Cajahuishca Sailema
creator: Betty Anabel Chavez Viteri
creator: Ángel Fernando Ortega Ocaña
rights: Copyright (c) 2025 Mónica Paulina Echeverría Guevara, Cristian Andres Cajahuishca Sailema, Betty Anabel Chavez Viteri, Ángel Fernando Ortega Ocaña https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 332
ending page: 347
doi: 10.37815/rte.v37n1.1301

Reduction of the Energy Demand of a Commercial Building through the Optimal Selection of Thermal Insulation
type: item
description: The performance of the thermal envelope in buildings plays a crucial role in the energy consumption used for heating and cooling, in the well-being of occupants, as well as in the costs associated with its installation and maintenance, especially in regions with extreme climates. However, selecting the optimal thickness represents a challenge for designers since, in certain situations, as the thickness of the thermal insulation increases, the heating demand decreases while the cooling demand tends to increase. This study focused on determining the optimal insulation thicknesses in a hypothetical 1200 m² building located in Salamanca, Spain, using the EnergyPlus software to perform an annual simulation, where technical and economic aspects were considered. For the development of this work, two scenarios were established. In the first scenario, the thicknesses of expanded polystyrene (EPS) insulation in the floor, roof, and walls were independently varied, with values ranging between 0.01 m and 0.08 m. In the second scenario, the thicknesses were adjusted uniformly in these areas. The results showed that the second option was the most suitable, with a payback period of 7.9 years. These analyses considered specific climatic parameters, detailed indoor conditions, and corresponding thermal loads, offering results that enable informed decision-making regarding the design and financing of building thermal envelopes.
subject: Articles
  topic: section
subject: HVAC
  topic: keywords
subject: EnergyPlus
  topic: keywords
subject: energy efficiency
  topic: keywords
subject: energy savings
  topic: keywords
subject: energy optimization
  topic: keywords
creator: Carlos Samaniego-Ojeda
creator: José Cuenca-Granda
creator: Raúl Chávez-Romero
rights: Copyright (c) 2025 Carlos Samaniego-Ojeda, José Cuenca-Granda, Raúl Chávez-Romero https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 87
ending page: 99
doi: 10.37815/rte.v37n2.1280

Evaluation of the incidence of insect pests in rice (Oryza sativa L.) cultivation in Nobol canton, Guayas Province, Ecuador
type: item
description: Rice (Oryza sativa L.) is one of the most widely consumed cereals worldwide and holds high socioeconomic importance in Ecuador, making it a key crop. Insect pests represent a significant threat to rice cultivation, and their identification is essential for developing more effective management strategies. The objective of this research was to identify insect pest species and evaluate their incidence, richness and abundance in rice crop in Nobol canton, Guayas province. Seven pest species were identified: Hydrellia sp., Tagosodes orizicolus, Spodoptera frugiperda, Rupella albinella and Diatraea saccharalis, Tibraca limbativentris and Oebalus sp. The highest incidence was recorded during the vegetative stage of the crop (40 to 70 days after transplanting). The Menhinick diversity index (0.40) showed low specific richness, while the Simpson dominance index (0.23) indicated an even distribution among species, with no dominant pest present. These findings provide a basis for implementing phytosanitary monitoring and control programs tailored to the phenological dynamics of the crop.
subject: Articles
  topic: section
subject: rice agroecosystem
  topic: keywords
subject: entomofauna
  topic: keywords
subject: crop phenology
  topic: keywords
subject: integrated pest management
  topic: keywords
creator: Simón Ezequiel Farah Asang
creator: Mirlen Selena Bajaña Carpio
creator: Pedro José Andrade Alvarado
creator: Oscar Abel Macias Fernández
creator: Kevin Joel Calle Rodriguez
creator: Luís Enrique Sanchez Jaime
rights: Copyright (c) 2025 Simón Ezequiel Farah Asang, Mirlen Selena Bajaña Carpio, Pedro José Andrade Alvarado, Oscar Abel Macias Fernández, Kevin Joel Calle Rodriguez, Luís Enrique Sanchez Jaime https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 321
ending page: 331
doi: 10.37815/rte.v37n1.1305

Effective Practices in the Teaching of Language and Literature for Students Aged 9 to 12
type: item
description: The teaching of Language and Literature is essential in the education of upper elementary students, particularly during early adolescence (ages 9 to 12), a key stage for the development of communication and literary skills. However, the diversity in students’ performance levels requires the identification of pedagogical practices that effectively address learning needs. The main objective of this study was to analyze the impact of different teaching strategies used by Language and Literature teachers on students’ reading comprehension and written expression. A quantitative methodology with a descriptive design was employed through a structured survey applied to thirty teachers at a public educational institution. The results showed that the use of read-alouds, creative writing, digital tools, and intercultural activities significantly enhanced students’ motivation and critical thinking. Additionally, differences in skill development were identified among students from various socioeconomic backgrounds, highlighting the importance of inclusive pedagogical approaches. This study concludes that a combination of participatory strategies, the appropriate use of technology, and the encouragement of critical reflection through literature can significantly improve learning in this area. The research offers practical recommendations that can help strengthen the teaching of Language and Literature, promoting more equitable, meaningful, and contextualized education.
subject: Articles
  topic: section
subject: Teaching
  topic: keywords
subject: Language
  topic: keywords
subject: Literature
  topic: keywords
subject: Adolescence
  topic: keywords
subject: Communication skills
  topic: keywords
creator: Bernardo Josue Encalada Escobar
creator: Ernesto Isaac Encalada Escobar
creator: Sarai Daiana Gonzaga Franco
rights: Copyright (c) 2025 Bernardo Josue Encalada Escobar, Ernesto Isaac Encalada Escobar, Sarai Daiana Gonzaga Franco https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 227
ending page: 245
doi: 10.37815/rte.v37n1.1304

Economic impact of the COVID-19 pandemic on construction companies: an analysis based on the Gray Rhino Theory
type: item
description: The construction sector in Ecuador plays a fundamental role in the economic dynamism of the country, generating employment and contributing significantly to the Gross Domestic Product (GDP). However, the COVID - 19 pandemic has severely impacted these companies causing drops in productivity, income and profitability. This study aims to evaluate the economic impact of the pandemic on construction companies in the city of Loja between 2018 and 2023, using an approach based on the gray rhinoceros theory. A quantitative, non-experimental and longitudinal methodological design was employed, analyzing key financial indicators using the wilcoxon test and the cohen d metric, ROA was considered as the main indicator of profitability due to its ability to measure the efficiency in the use of assets, instead of net profits, which may be influenced by external factors such as financing or taxes, also the average sales were analyzed to evaluate the variation of income in different periods and complement the profitability analysis. The results reveal that the pandemic represented a foreseeable risk with devastating effects on the industry.
subject: Articles
  topic: section
subject: Construction
  topic: keywords
subject: COVID - 19
  topic: keywords
subject: Revenue
  topic: keywords
subject: Impact
  topic: keywords
subject: Profitability
  topic: keywords
creator: Daniel Eduardo Zapata Ramírez
creator: Germanía del Pilar Sarmiento Castillo
rights: Copyright (c) 2025 Daniel Eduardo Zapata Ramírez, Germanía del Pilar Sarmiento Castillo https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 243
ending page: 258
doi: 10.37815/rte.v37n2.1337

Management of the Budget Evaluation of the Decentralized Autonomous Government of the Parishes of the Province of Loja
type: item
description: This study examines budget management in the Decentralized Autonomous Governments (GADs) at the parish level, emphasizing the importance of transparency in public resource administration as a mechanism to promote accountability and prevent corruption. The main objective was to apply budgetary indicators to the Tacamoros Parish GAD, located in Sozoranga, Loja Province, during the fiscal periods 2021–2022, in order to evaluate the efficiency and effectiveness of budget allocations. A quantitative and descriptive approach was adopted, employing data collection and analysis tools based on the guidelines of the Organic Code of Territorial Organization, Autonomy, and Decentralization (COOTAD) and the Organic Code of Planning and Public Finance (COPFP). The results reveal that the budget cycle achieved a confidence level of 82.93%, with an associated risk of 17.07%. Likewise, revenue execution compared to the programmed figures reached 49.13% in 2021 and 69.15% in 2022, while expenditure execution was 59.47% in 2021 and 50.33% in 2022. The study concludes that strengthening long-term strategic planning and promoting greater financial autonomy in parish-level GADs are essential to ensure more efficient budget management for the benefit of the community.
subject: Articles
  topic: section
subject: Budget
  topic: keywords
subject: Public Administration
  topic: keywords
subject: State Expenditures
  topic: keywords
subject: Government Policy
  topic: keywords
creator: Yenny de Jesús Moreno-Salazar
creator: Tannia Sarango Calva
creator: Yolanda Margarita Celi Vivanco
creator: Ximena Yadira Naranjo-Ruiz
rights: Copyright (c) 2025 Yenny de Jesús Moreno-Salazar, Tannia Sarango Calva, Yolanda Margarita Celi Vivanco, Ximena Yadira Naranjo-Ruiz https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 192
ending page: 205
doi: 10.37815/rte.v37n2.1335

Case Study: Strengthening Productive Enterprises for Economic Inclusion in the Southern Border Region
type: item
description: The development of productive enterprises is considered a key strategy to boost the economic inclusion of the migrant and resident population along the southern border within the framework of the PROSALUD Project. This initiative began in 2020, and a final component focused on entrepreneurship was incorporated in 2024. The study aimed to identify and strengthen sustainable productive initiatives that contribute to increasing family income. The research was conducted over two years in Huaquillas and Macará, using a participatory approach that included diagnostics, enterprise selection, and training processes. As part of this methodology, four market studies were conducted, and marketing strategies were designed for the selected initiatives. The results show that it was possible to recognize the skills and potential of the migrant and host populations, implement four productive ventures with the adaptation of spaces and provision of equipment, and establish inter-institutional cooperation mechanisms to ensure their sustainability. Likewise, legal entities were established to facilitate the production and marketing of goods. In conclusion, capacity building, technical support, and coordination with local stakeholders made it possible to consolidate productive ventures that contribute to improving the economic conditions of the families involved, promoting their stability and development in the border area.
subject: Articles
  topic: section
subject: Local development
  topic: keywords
subject: migrant population
  topic: keywords
subject: financial resources
  topic: keywords
subject: sustainability
  topic: keywords
subject: economic units
  topic: keywords
creator: Siamara Coello Loaiza
creator: Kevin Jiménez Villavicencio
creator: Paola Cabrera Rivera
creator: Dolores Guzmán González
rights: Copyright (c) 2025 Siamara Coello Loaiza, Kevin Jiménez Villavicencio, Paola Cabrera Rivera, Dolores Guzmán González https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 206
ending page: 223
doi: 10.37815/rte.v37n2.1334

Incidence of tax collection in the Ecuadorian General State Budget, period 2013-2023
type: item
description: The relationship between tax collection and budget planning in Ecuador has been key to the country's fiscal stability. The objective of this research was to determine the impact of tax collection on Ecuador's General State Budget during the period 2013–2023. During these years, tax revenues showed a generally upward trend, although there were declines in 2016 and 2020 due to the oil crisis and the COVID-19 pandemic. The most relevant taxes in terms of revenue were the Value Added Tax (VAT) and the Income Tax, while economic informality and dependence on oil revenues posed challenges to the sustainability of the state budget. Through an analysis based on inductive, deductive, statistical-analytical, and correlational methods, it was identified that permanent tax revenues have a significant relationship with the General State Budget, while non-permanent revenues have a lesser impact. Despite the growth in tax collection, the fiscal deficit remained a structural problem, highlighting the need to diversify the state's sources of funding and improve the efficiency of tax administration. It is concluded that optimizing the fiscal system requires updating the matrix of tax incentives, strengthening control mechanisms, and promoting a culture of tax compliance. These measures would help increase revenue, reduce tax evasion, and ensure a more efficient allocation of public resources for the sustainable development of the country.
subject: Articles
  topic: section
subject: Tax administration
  topic: keywords
subject: Tax evasion
  topic: keywords
subject: Tax revenues
  topic: keywords
subject: Fiscal sustainability
  topic: keywords
creator: Lucy Adriana Puchaicela Quezada
creator: Gina Judith Manchay Reyes
creator: Paola Lizbeth Cabrera Rivera
rights: Copyright (c) 2025 Lucy Adriana Puchaicela Quezada, Gina Judith Manchay Reyes, Paola Lizbeth Cabrera Rivera https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 224
ending page: 242
doi: 10.37815/rte.v37n2.1333

Taxes and their impact on handicraft enterprises. Case study of the handicraft sector in the Loja canton
type: item
description: The purpose of this article is to share the results of the work carried out with the artisans of the Loja canton, in compliance with the project Strengthening of accounting and tax knowledge of the members of the Chamber of Artisans of the Loja canton The main objective was to analyze the accounting and tax knowledge of artisans, their compliance with regulations and their impact on their business activities. The research, of a documentary nature, began with the identification of the relevant regulations to determine the obligations and benefits applicable to this study group. A descriptive approach was adopted to analyze and describe the benefits and obligations of the artisans. The deductive method allowed the construction of a theoretical framework on the topic, while the survey technique, with open and closed questions, facilitated the collection of relevant information. The results obtained revealed that most artisans are aware of their tax obligations and the benefits of artisan qualification. Likewise, the training provided was effective in correcting deficiencies in accounting and tax knowledge. In conclusion, artisans are a vital sector for the economic development of the canton of Loja and the country, and strengthening their accounting and tax capacities contributes significantly to their growth and sustainability.
subject: Articles
  topic: section
subject: Taxpayer
  topic: keywords
subject: Costs
  topic: keywords
subject: Taxes
  topic: keywords
subject: Artisans
  topic: keywords
subject: Income
  topic: keywords
creator: Mary Beatriz Maldonado Román
creator: Natalia Zhanela Largo Sánchez
creator: Gladys Ludeña Eras
creator: Yolanda Margarita Céli Vivanco
rights: Copyright (c) 2025 Mary Beatriz Maldonado Román, Natalia Zhanela Largo Sánchez, Gladys Ludeña Eras, Yolanda Margarita Céli Vivanco https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 259
ending page: 273
doi: 10.37815/rte.v37n2.1331

Audit of the contracting processes of public entities in the province of Loja
type: item
description: This research paper analyzes the impact of special audits on public procurement processes in the province of Loja. The objective is to identify how special audits impact the effectiveness of these processes. The study was conducted using information from the State Comptroller General's Office, obtained from its official website in the approved reports section. The study spanned several years and employed a quantitative methodological design that included the analysis of audits conducted nationwide, with a specific focus on the province of Loja and its relationship to public procurement. The variables considered were the type of procurement procedure and the findings in the audit reports. The results indicate that the most audited procedures were those referred to as "other procedures" (38.18%), followed by standard procedures (35%), particularly those related to consulting services, and dynamic procedures, especially electronic reverse auctions (20.91%). It was also observed that, out of a total of 901 findings, public institutions have followed the auditors' recommendations to improve the administration and management of public procurement processes. In conclusion, special audit examinations have had a positive impact on improving public procurement processes in Loja, increasing their effectiveness and transparency over the years.
subject: Articles
  topic: section
subject: Public resources
  topic: keywords
subject: control
  topic: keywords
subject: processes
  topic: keywords
subject: data
  topic: keywords
subject: reports
  topic: keywords
creator: Franz Arturo García Torres
creator: Dunia Maritza Yaguache Maza
creator: Byron Emilio Camacho Ojeda
rights: Copyright (c) 2025 Franz Arturo García Torres, Dunia Maritza Yaguache Maza, Byron Emilio Camacho Ojeda https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 274
ending page: 284
doi: 10.37815/rte.v37n2.1330

The adoption of Artificial Intelligence in external audit processes: barriers, challenges and opportunities
type: item
description: The general objective of this research was to analyze the phenomenon of artificial intelligence (AI) adoption in external auditing and to identify the factors that encourage or hinder its use by accounting professionals. The study was held in Argentina between November 2024 and February 2025. A mixed-method approach was employed, using a non-experimental, descriptive, and cross-sectional research design. The main variables included the level of knowledge regarding emerging technologies, their practical implementation, and the perceived impact on audit efficiency. Data was collected through surveys and semi-structured interviews with accounting professionals from various firms across the country. The results revealed a significant gap between theoretical knowledge and practical application of AI: 96% of respondents acknowledged its importance, whereas only 14% had implemented it in their audit processes. Key barriers identified include lack of technological infrastructure, limited training, and organizational resistance to change, particularly in small and medium-sized firms. In contrast, larger firms are already utilizing these technologies for tasks such as memo production and fast analysis. Although artificial intelligence presents a concrete opportunity to improve the quality and effectiveness of external audits, it is concluded that its widespread adoption requires overcoming technological, regulatory, and cultural challenges. This study recommends developing professional training programs and regulatory frameworks that facilitate its integration across different organizational contexts.
subject: Articles
  topic: section
subject: intelligent automation
  topic: keywords
subject: innovation in auditing
  topic: keywords
subject: organizational resistance
  topic: keywords
subject: risk analysis
  topic: keywords
subject: technology adoption
  topic: keywords
creator: Juan Ignacio Ruiz
creator: Verónica Olocco
rights: Copyright (c) 2025 Juan Ignacio Ruiz, Verónica Olocco https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-15
publication date: 2025-12-15
starting page: 285
ending page: 299
doi: 10.37815/rte.v37n2.1328