Runas. Journal of Education and Culture 2023-09-12T23:27:25+00:00 Hernán Díaz R. Open Journal Systems <p><strong>RUNAS. Journal of Education and Culture</strong>, ISSN 2737-6230, is a refereed academic journal that publishes 2 issues per year (January-July and August-December). Founded in 2020, it seeks to publish articles related to education and culture around the world, in terms of reality verification, since these fields are interrelated as key elements of the development of peoples. We welcome contributions from researchers, academics, and young students with a critical, contextual vision that contributes to the dissemination of the reality of the fields described, mainly in peripheral countries, and their reflection on the alternatives/possibility of liberation.</p> <p>*<em><strong>"RUNAS</strong>"</em> is a word that comes from the Kichwa language of the indigenous peoples of Ecuador, used to refer to human beings.</p> Performance levels and attitudes towards mathematics 2023-07-12T21:18:52+00:00 Claudio José Hidalgo Vargas Jessica Katherine Gaona Alvarado Ana Lucia Hidalgo Vargas Richar Lutter Calderón Zambrano Esteban Xavier Pérez Villafuerte <p>The present research seeks to address the existing problem of university students who manifest different attitudes towards mathematics and the effect this has on their level of academic performance. The objective of the study is to analyze the relationship between students’ mathematical performance and their attitudes towards mathematics. Methodologically, a quantitative research design of correlational and cross-sectional approach was used; in addition, two instruments were applied: one to evaluate academic performance through a non-standardized test, and another to measure attitudes towards mathematics; to a sample of 339 students at the School of Administrative Sciences, Business Management, and Informatics at the State University of Bolivar.<span class="Apple-converted-space">&nbsp; </span>The results obtained indicated that the attitudinal factors of motivation, liking and anxiety are directly related to their level of academic performance.</p> 2023-07-12T00:00:00+00:00 Copyright (c) 2023 Claudio José Hidalgo Vargas, Jessica Katherine Gaona Alvarado, Ana Lucia Hidalgo Vargas, Richar Lutter Calderón Zambrano, Esteban Xavier Pérez Villafuerte Technological didactic resources in eye-hand development in children from 3 to 4 years old 2023-07-20T21:30:23+00:00 María Alejandra Macías Zambrano Johanna Isabel Zambrano Alcívar <p>This study highlights the significance of utilizing ICT as a dynamic tool for teaching, specifically through didactic activities that improve learning in the classroom. The issue of deficient eye-hand coordination and motor development in 3 to 4-year-old children is addressed. The primary objective is to introduce technological educational resources to improve eye-hand skills. For the research, a mixed-method exploratory approach was used. Data was collected through observation, surveys, and interviews. This allowed for identification of the problem and demonstrated that integrating didactic resources enhances learning by making the classroom more dynamic and innovative. The study concludes that digital technologies are effective for communication between families and educational environments, making processes more visible in terms of meaning and value.</p> 2023-08-19T00:00:00+00:00 Copyright (c) 2023 María Alejandra Macías Zambrano, Johanna Isabel Zambrano Alcívar Affections due to the use of the voice, in teachers of the Educational Unit Ciudad de Cuenca 2023-09-01T05:21:19+00:00 Manuel Campoverde-Andrade Tania Tamayo-Calle <p>The objective of the study is to identify the factors that generate affections due to the use of the voice in teachers of the Ciudad de Cuenca Educational Unit and to demonstrate work absenteeism through their clinical history. A cross-sectional, qualitative, documentary, analytical and statistical retrospective type design is applied to 60 teachers; through surveys of the Vocal Disadvantage Index and the Phoniatrics Commission of the Spanish Otorhinolaryngology Society, modified and validated by expert judgment. Statistical analysis is performed with SPSS v.21.0 software. The tabulated information reflects the type of vocal disability; In the age groups, greater alteration is observed in the female gender, depending on the years of teaching activity, the greatest risk is evident in the range of 6 to 10 years, teachers exposed to temperature changes show an unfavorable trend, the intake of liquor and anxiety are important incidence factors. Work absenteeism generated by pathologies inherent to the respiratory and phonatory system in the period 2021–2022, is 46.25%, a figure that is not tolerable. The presence of protective factors is almost null, reflecting the need to propose preventive and corrective measures that control these alterations.</p> 2023-08-30T00:00:00+00:00 Copyright (c) 2023 Manuel Campoverde-Andrade, Tania Tamayo-Calle Tax education in the community: an exploratory study of organizational needs in the canton of La Maná 2023-07-13T03:22:05+00:00 Ketty del Rocío Hurtado García Mayra Elizabeth García Bravo Rosa Marjorie Torres Briones Rodrigo Arturo Reyes Armas <p>The problem of tax evasion is constantly witnessed in Ecuador, so the government through the Internal Revenue Service loses income from various types of taxes. The purpose of the research is to analyze the effect of tax education based on the needs and awareness of the taxpayer. For this, it was related to the effect caused by the sanctions on the compliance of declaring their taxes. The applied method was quantitative since a survey was applied to 191 taxpayers (MSMEs) through simple random sampling. The factors evaluated were knowledge of the taxpayer, penalties, level of education, awareness, and tax compliance. The results revealed that tax knowledge, sanctions and tax education have a significant positive effect on taxpayer awareness. Likewise, tax knowledge, tax sanctions, tax education and taxpayer awareness have a positive and significant effect towards taxpayer compliance (R2=91.9%). It was concluded that, efforts must be made by the Government and Control Organizations to educate the taxpayer to increase the State’s income and promote the economic development of the country.</p> 2023-07-10T00:00:00+00:00 Copyright (c) 2023 Ketty del Rocío Hurtado García, Mayra Elizabeth García Bravo, Rosa Marjorie Torres Briones, Rodrigo Arturo Reyes Armas Impact of digital educational technologies and academic performance in mathematics 2023-08-08T21:04:27+00:00 Héctor Alberto Luzuriaga Jaramillo Diego Patricio Hidalgo Cajo Edwin Santiago Avilés Luna Richar Lutter Calderón Zambrano Juan Carlos Mata López <p style="font-weight: 400;">This article addresses the problems that arise when using digital educational technologies and the effect they have on the mathematics students of the “Unidad Educativa Rodríguez Albornoz”, which is reflected in their academic performance. The objective of the research is to analyze the impact of the use of digital educational technologies, specifically with the use of the digital tool "Graphmatica", on the academic performance of students in mathematics. Methodologically, a quantitative research design of correlational and cross-sectional approach was used; in addition, two instruments were applied: the first to identify the value that a student gives to mathematics in relation to their future professional life through a Likert-type questionnaire and the second, to measure attitudes towards mathematics; all this in a sample of 45 students (20 males and 25 females) in the school year 2022- 2023. The results obtained show that there is no significant correlation between the use of digital technologies in the classroom and academic performance in the subject of mathematics, thus demonstrating a slight impact with the implementation of the Graphmatica tool.</p> 2023-08-15T00:00:00+00:00 Copyright (c) 2023 Héctor Alberto Luzuriaga Jaramillo, Diego Patricio Hidalgo Cajo, Edwin Santiago Avilés Luna, Richar Lutter Calderón Zambrano, Juan Carlos Mata López Intercultural Ecuadorian educational policy: a comparative study against the educational processes of Peru and El Salvador 2023-09-12T04:30:42+00:00 Jimy Darwin Reyes Sánchez Verónica Carolina Orozco Manobanda Israel Antonio Orozco Manobanda <p>Education is a key component for a nation’s development and progress, as it plays an important role in producing capable citizens who are dedicated to their social, cultural, and political surroundings. As such, the research aims to conduct a comparative analysis of the Ecuadorian intercultural education policy in relation to the educational practices in Peru and El Salvador. Through qualitative and comparative analyses, this study aims to examine how three Latin American countries have incorporated interculturality into their educational systems, considering historical, sociocultural, and political factors. We used bibliographic review as a data collection technique while working with public institutional documents, government products, Senescyt regulations (Ecuador), as well as analyzed bilateral agreements in the form of concordats, national constitutions, basic laws, and conciliar documents. It was concluded that the three countries share a common model for recognizing cultural diversity, promoting cultural identity, and training teachers in intercultural communication. However, they differ in aspects such as the integration of indigenous languages, social commitment, and specific approaches to coexistence and the construction of intercultural citizenship.</p> 2023-09-12T00:00:00+00:00 Copyright (c) 2023 Jimy Darwin Reyes Sánchez, Verónica Carolina Orozco Manobanda, Israel Antonio Orozco Manobanda Methodologies, Strategies and Tools for Active, Meaningful and Differentiated Learning 2023-07-19T21:37:18+00:00 Ligia Fernanda Espinosa Cevallos Carina Moreno González <p>For learning to be truly relevant, motivating, and long-lasting, it is necessary to go beyond memorization and repetition. For this, it is required to apply active, significant and differentiated methodologies, strategies, and teaching tools. Therefore, the objective of this paper is to explain four methodological proposals (Backward Design, Fink’s Taxonomy, Differentiated Instruction, and Family of Social Models) that will allow to achieve this type of desired learning, and analyze how they can be applied in a real classroom. The following paper analyzes how to apply these methodological proposals in a 7<sup>th</sup> grade class of Social Sciences and suggests specific tools to be used and explains in depth how to carry them out. This paper allows us to see the importance of a) first stating the objectives and evaluation, to then design the activities to be used (Backward Design), b) the importance of not only reaching knowledge, but also other dimensions like application, integration, human dimension, importance/values, and learning how to learn in our teaching process (Fink’s Taxonomy), c) the benefits of adapting the teaching-learning process to the needs, skills, and interests of students (Differentiated Instruction), and d) the importance of learning as a social and cooperative process, not an individual one (Family of Social Models).</p> 2023-09-12T00:00:00+00:00 Copyright (c) 2023 Ligia Fernanda Espinosa Cevallos, Carina Moreno González Risk factors involved in the consumption of psychotropic and psychoactive substances 2023-08-22T03:50:32+00:00 Linner Paola Urrutia Sagnay Daniela Lorena Matovelle Bustos <p>The general objective of this research is to examine the risk factors that influence drug use in male patients admitted to a hospital in the city of Guayaquil. The use of drugs causes a state of dependency manifesting physiological, behavioral and cognitive patterns, harming individuals. The rate of consumption of psychoactive and psychotropic substances occurs for various reasons, divided into internal and external factors. People who choose to undergo a detoxification program go through a process known as withdrawal syndrome, when they stop using drugs, showing physical and/or mental symptoms. It was identified that there is a level of basic education among consumers, most individuals are related to family and friends who consume, the start of consumption began between 14-20 years of age and prior to consumption, individuals were diagnosed with some underlying pathology like depression.</p> 2023-08-21T00:00:00+00:00 Copyright (c) 2023 Linner Paola Urrutia Sagnay, Daniela Lorena Matovelle Bustos Evaluation of the impact of tax reforms on tax incentives to promote economic activities of the commercial sector in the province of Tungurahua 2023-09-12T23:27:25+00:00 Álvaro Hernán Vayas López Guido Hernán Tobar Vasco Bertha Jeaneth Sánchez Herrera Carlos Alberto Barreno Córdova Hermel David Ortiz Roman <p>This research focuses on the problems generated by tax reforms in fiscal incentives in Ecuador and their impact on the accounting results of small businesses in the commercial sector of the province of Tungurahua. The objective of this study is to analyze and evaluate the effects of tax reforms on tax incentives aimed at promoting economic activities in the commercial sector of the province. A cross-sectional quantitative approach methodology was used, as well as a descriptive correlational scope; in addition, a questionnaire survey was applied to a sample of 45 small companies belonging to the commercial sector of Tungurahua. The results obtained indicate that there is a relationship between the tax incentives and the accounting results of these companies, and that the companies that took advantage of the tax incentives presented greater benefits at the end of their accounting periods.</p> 2023-09-11T00:00:00+00:00 Copyright (c) 2023 Álvaro Hernán Vayas López, Guido Hernán Tobar Vasco, Bertha Jeaneth Sánchez Herrera, Carlos Alberto Barreno Córdova, Hermel David Ortiz Roman