Religación. Revista de Ciencias Sociales y Humanidades 2023-05-30T21:04:14+00:00 Roberto Simbaña Open Journal Systems <p><strong>RELIGACIÓN. Revista de Ciencias Sociales y Humanidades</strong> (ISSN 2477-9083), is an electronic scientific journal edited by the Centro de Investigaciones en Ciencias Sociales y Humanidades desde América Latina <a href="" target="_blank" rel="noopener">CICSHAL-RELIGACION</a>, (a center associated to Latin American Council of Social Sciences <a href="" target="_blank" rel="noopener">CLACSO</a>), focused on the intersectional dialogue of social sciences and humanities.</p> <div id="gtx-trans" style="position: absolute; left: 487px; top: 12.6667px;"> <div class="gtx-trans-icon">&nbsp;</div> </div> Technological learning resources to develop A1 students English reading skills 2023-05-30T21:04:14+00:00 Iván Santiago Muñoz Tiglla Yajaira Marianela Herrera Guanoquiza Verónica Maricruz Gavilanes Moposita <p>Some problems that have arisen after not knowing how to correctly use technological tools to develop reading skills in the English language have been technical difficulties, since students may face technical problems when using technological resources, such as connection problems to Internet, errors in incompatible software or mobile. devices. Therefore, the objective of the research was to implement a technological tool for the development of the reading competence of the English language in the students of the A1 level of the Instituto Superior Tecnológico Cotopaxi. In this research work, a mixed research approach has been used under a multi-method premise, where quantitative and qualitative approaches are mixed. Finally, through the Design Thinking design methodology executed with the help of experts and the PPP foreign language teaching methodology explicitly oriented towards the development of reading competence, it was possible to design technological resources based on web tools that allow the English language learner to appropriate the second language with real communication activities in everyday life.</p> 2023-05-30T21:03:57+00:00 Copyright (c) 2023 Iván Santiago Muñoz Tiglla, Yajaira Marianela Herrera Guanoquiza, Verónica Maricruz Gavilanes Moposita Impact of tax culture on compliance with tax obligations in companies in the city of Machala, Ecuador 2023-05-30T19:42:35+00:00 Patri Jesselly Abad Granda Virgilio Eduardo Salcedo-Muñoz Luis Octavio Señalin Morales <p>Tax collection levels are influenced not only by factors such as the efficiency of the collection systems, the conditions and facilities for compliance with tax obligations, but also the elements of the tax culture characterized by a marked tendency to default in the payment of taxes. tributes. That is why, the objective of the research is to analyze the impact of the tax culture on the compliance of tax obligations in companies. The methodology was used, based on the quantitative approach, of a non-experimental type, descriptive–explanatory scope, the information collection technique used was the survey supported by a questionnaire of 12 political questions on the Likert scale. As a result, there is no solid tax culture in the surveyed companies that contributes to voluntary compliance with tax obligations, there is a high positive correlation between the variables, therefore, the tax culture that affects compliance with tax obligations of the companies and in the collection levels of the tax administration in Ecuador.</p> 2023-05-30T19:40:47+00:00 Copyright (c) 2023 Patri Jesselly Abad Granda, Virgilio Eduardo Salcedo-Muñoz, Luis Octavio Señalin Morales Determinants of job performance in supermarkets in Santo Domingo, Ecuador 2023-05-30T19:42:39+00:00 Marco Antonio Lara Salinas <p>The analysis of job performance in supermarkets is a field under exploration where organizations have focused on the study of their determinants to meet the proposed objectives, for this it was considered that their skills should be studied and reinforced. The purpose of the work was to examine the determinants of job performance in the supermarkets of Santo Domingo from the perspective of the collaborators. The method used was factor analysis where the dimensions of the model used for the investigation were analyzed according to the correlational scope. The instrument consisted of 42 items and its reliability was 93%. The results revealed that the applied construct has perceived that supermarkets require the maximum benefit of their capabilities, which at the same time there is an improvement in performance and organizational growth. Finally, it was concluded that performance is directly influenced by determinants such as task performance and adaptive performance.</p> 2023-05-30T19:05:54+00:00 Copyright (c) 2023 Marco Antonio Lara Salinas Inventory management and business profitability: an approach to mass consumption trading companies 2023-05-30T17:50:31+00:00 Mayra Alexandra Moreno Chávez Mélida Alexandra Guanotásig Umajinga Kléver Armando Moreno Gavilanes <p>Mass consumption SMEs have been challenged to improve their inventory management. Therefore, the objective of the research was to analyze inventory management and financial performance through a study of managerial competencies of mass consumption SMEs in the Latacunga canton. The methodology used had a quantitative approach, with a correlational level, since it related both dependent and independent variables. The sample consisted of 293 mass consumption SMEs. The results showed that inventory management has a 74% influence on financial performance, since it allows identifying the economic and financial aspects that show the conditions in which the company operates with respect to the level of liquidity, solvency, and indebtedness. Finally, it was concluded that the managerial competencies of the leaders of these companies should be evaluated.</p> 2023-05-30T17:50:10+00:00 Copyright (c) 2023 Mayra Alexandra Moreno Chávez, Mélida Alexandra Guanotásig Umajinga, Kléver Armando Moreno Gavilanes Environmental accounting and its contribution to environmental impact mitigation. Case: Telecomunicaciones del Sur, Ecuador 2023-05-02T03:38:28+00:00 Carlos Alberto Zhingri Lalvay Pedro Enrique Zapata Sánchez <p>Environmental accounting arose from the need to understand the impact of an organization on the environment through its activities, recording the elements related to these effects in the company’s reports. In this regard, this study focuses on reducing the environmental damage caused by Telecomunicaciones del Sur by identifying its environmental costs. For this purpose, this research was developed under the positivist paradigm, with a descriptive-explanatory scope. The historical-logical and deductive methods were used. It is concluded that the organization does not maintain an environmental management system, does not have financial resources allocated for the acquisition of ecological materials, and its workers have little knowledge of environmental accounting and its regulatory provisions in Ecuador. Therefore, the objective of the study focuses on proposing good environmental accounting practices for the recognition of environmental costs incurred in environmental mitigation and remediation activities.</p> 2023-04-30T00:00:00+00:00 Copyright (c) 2023 Carlos Alberto Zhingri Lalvay, Pedro Enrique Zapata Sánchez