Evaluación de las reformas tributarias y su influencia en la recaudación del impuesto a la renta en Ecuador durante los periodos 2022-2024.
Revista Científica Zambos.,
Journal Year:
2025,
Volume and Issue:
4(1), P. 328 - 344
Published: Jan. 31, 2025
The
Ecuadorian
tax
system
underwent
significant
reforms
during
2022-2024,
aimed
at
improving
fiscal
sustainability
and
equity
in
a
context
of
post-pandemic
economic
recovery.
This
study
analyzes
the
impact
these
on
income
collection,
using
mixed
methodological
approach
that
includes
documentary
review
statistical
analysis
official
data.
results
highlight
an
increase
revenues
due
to
broadening
base,
adjustments
deductions
exemptions,
increased
control,
accompanied
by
technological
innovations
improve
collection
efficiency.
However,
measures
were
criticized,
especially
because
burdens
for
certain
sectors
challenges
faced
small
medium-sized
companies
adapting
new
regulations.
succeeded
reducing
inequalities
burdens,
although
gaps
persist
perception
social
acceptance.
In
conclusion,
represented
progress
towards
more
modern
efficient
system,
their
legitimacy
depend
balanced
between
growth,
together
with
continuous
improvement
administration.
Language: Английский
Aplicación de Big Data y Técnicas Avanzadas en el Uso de Tecnología dentro de la Auditoría
Horizon Nexus Journal.,
Journal Year:
2025,
Volume and Issue:
3(1), P. 55 - 68
Published: Jan. 31, 2025
This
study
explores
the
application
of
Big
Data
in
auditing,
highlighting
its
ability
to
transform
traditional
methods
through
comprehensive
data
analysis
that
increases
accuracy,
transparency
and
efficiency
processes.
The
objective
paper
is
review
recent
literature
on
benefits
challenges
this
technology
sector,
providing
practical
recommendations
for
adoption.
methodology
used
was
a
bibliographic
analysis,
selecting
relevant
studies
scientific
bases,
which
allowed
identifying
main
contributions
limitations
auditing.
results
show
improves
accuracy
by
analyzing
totality
transactions,
facilitates
early
fraud
detection
enables
continuous
audits,
but
faces
significant
such
as
need
standardization,
advanced
infrastructure
specialized
training.
discussion
suggests
that,
despite
benefits,
these
limit
universal
adoption,
especially
small
audit
firms.
In
conclusion,
implementation
represents
an
evolution
requires
overcoming
technical
economic
barriers
maximize
impact
quality
reliability
results.
Language: Английский
Inteligencia Artificial en la Educación Avances y Desafíos Multidisciplinarios.
Published: Oct. 22, 2024
El
libro
revisa
el
impacto
de
la
inteligencia
artificial
(IA)
en
educación,
subrayando
su
potencial
transformador
personalización
del
aprendizaje
y
automatización
procesos
educativos,
mientras
enfrenta
desafíos
éticos
sociales.
objetivo
es
analizar
los
avances
integración
IA
sistemas
identificando
falta
infraestructura,
formación
docente
preocupaciones
éticas
como
barreras
clave.
La
metodología
cualitativa
incluyó
una
revisión
bibliográfica
exhaustiva
estudios
académicos
relevantes,
analizando
literatura
desde
múltiples
perspectivas
para
comprender
aplicación
efectos
educación.
Los
resultados
muestran
implementación
desigual
IA,
con
significativos
gestión
educativa,
pero
también
importantes
sesgo
algorítmico
brecha
digital.
discusión
aborda
cómo
estas
dificultan
adopción
equitativa
eficaz
enfatizando
necesidad
políticas
adecuadas
maximizar
sus
beneficios.
En
conclusión,
sintetiza
las
tendencias
actuales
proporcionando
base
futuras
investigaciones
guías
responsable
ética
tecnologías.
Ética Contable en la Gestión Pública: Análisis Crítico de la Literatura
Horizon Nexus Journal.,
Journal Year:
2024,
Volume and Issue:
2(3), P. 60 - 76
Published: July 31, 2024
The
article
critically
analyzes
accounting
ethics
in
public
management,
highlighting
its
relevance
transparency
and
accountability.
objective
is
to
identify
the
main
ethical
challenges
faced
by
accountants
sector
propose
recommendations.
Methodologically,
a
literature
review
focused
on
recent
studies
indexed
Scopus
Web
of
Science
was
used.
results
indicate
that
face
conflicts
interest,
lack
independence
problems
implementation
international
standards,
which
compromises
financial
transparency.
discussion
highlights
need
strengthen
training
internal
control
mechanisms
improve
accountability
reduce
corruption.
study
concludes
it
essential
legislation,
promote
an
organizational
culture
ensure
continuous
professional
values
correct
application
principles
accounting.
Language: Английский
El impacto de la inteligencia artificial en el aprendizaje activo
Horizon Nexus Journal.,
Journal Year:
2024,
Volume and Issue:
2(4), P. 42 - 53
Published: Oct. 31, 2024
This
article
reviews
the
impact
of
artificial
intelligence
(AI)
on
active
learning,
an
educational
approach
in
which
students
actively
participate
their
own
learning
process.
AI,
with
its
capacity
for
personalization,
allows
adjusting
pace
and
content
to
needs
each
learner,
improving
motivation
providing
immediate
feedback.
However,
implementation
presents
challenges,
such
as
technological
gap
disadvantaged
regions,
insufficient
teacher
training
ethical
dilemmas
related
data
privacy.
There
are
also
warnings
about
possibility
biases
algorithms,
could
reproduce
pre-existing
inequalities.
Despite
these
AI
has
potential
improve
quality,
enabling
more
effective
accessible
experiences
diverse
contexts.
For
successful
implementation,
it
is
critical
address
concerns
ensure
a
balance
between
technology
development
creative
skills
students.
Language: Английский
Desarrollo y eficacia de los sistemas de ciberseguridad basados en inteligencia artificial en sectores financieros
Horizon Nexus Journal.,
Journal Year:
2024,
Volume and Issue:
2(2), P. 43 - 56
Published: April 30, 2024
The
study
explores
the
role
of
artificial
intelligence
(AI)
in
strengthening
cybersecurity
financial
sector,
an
area
increasingly
exposed
to
sophisticated
cyberattacks
such
as
fraud
and
phishing.
A
review
recent
studies
concludes
that
AI
enables
fast
accurate
detection
anomalous
patterns,
improving
incident
response
reducing
burden
on
human
security
teams.
achieves
this
by
analyzing
large
volumes
data
adapting
its
algorithms,
minimizing
false
positives
optimizing
protection
systems.
However,
critical
challenges
implementation
are
identified,
management
sensitive
absence
specific
ethical
regulations,
which
essential
ensure
transparency
trust
these
In
conclusion,
with
adequate
regulatory
framework,
is
indispensable
tool
address
cyber
threats
sector
proactively
effectively.
Language: Английский
Realidad aumentada en educación superior y el análisis de sus beneficios y desafíos
Horizon Nexus Journal.,
Journal Year:
2024,
Volume and Issue:
2(2), P. 57 - 70
Published: April 30, 2024
This
study
examines
the
impact
of
augmented
reality
(AR)
in
higher
education,
identifying
both
its
benefits
and
challenges
implementation.
AR
offers
immersive
experiences
that
facilitate
understanding
abstract
concepts
foster
student
motivation
engagement.
Through
a
systematic
literature
review,
previous
research
was
analyzed
highlights
how
enhances
visualization
complex
content
promotes
collaboration
academic
environments.
However,
limitations
are
identified,
such
as
cognitive
overload,
which
can
arise
from
simultaneous
processing
visual
stimuli
advanced
technological
infrastructure
required,
accessible
only
to
institutions
with
greater
resources.
It
also
need
train
teachers
pedagogical
use
avoid
ineffective
application.
In
conclusion,
although
shows
significant
potential
transform
teaching,
success
depends
on
careful
integration
creation
institutional
policies
favor
access
adequate
education.
Language: Английский
La protección de los derechos de la infancia en el ámbito digital
Horizon Nexus Journal.,
Journal Year:
2024,
Volume and Issue:
2(4), P. 54 - 66
Published: Oct. 31, 2024
The
study
analyzes
the
protection
of
children's
rights
in
digital
environment,
addressing
current
context
which
minors
interact
with
technologies
that
can
violate
their
privacy
and
expose
them
to
risks
cyberbullying
data
exploitation.
It
examines
normative
frameworks
such
as
Convention
on
Rights
Child
UN
General
Comment
25,
seek
adapt
child
age,
although
significant
shortcomings
persist.
Through
a
literature
review,
article
evaluates
effectiveness
policies
proposes
adoption
preventive
approaches,
safe
design,
addition
citizenship
education
for
minors.
results
highlight
lack
specific
regulation,
difficulty
adapting
commercial
exploitation
data.
In
conclusion,
need
multisectoral
collaboration
unified
regulation
allows
have
online
experience,
where
fundamental
are
respected
integral
development
is
favored,
emphasized.
Language: Английский