Religación <p><strong>RELIGACIÓN</strong> (ISSN 2477-9083), is a multidisciplinary electronic scientific journal edited by the Centro <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> en-US (Roberto Simbaña) (Felipe Carrión) Wed, 24 Jan 2024 00:00:00 +0000 OJS 60 The Violation of the Principle of Equality With Respect to the Defendant, Within the Sexual Crimes Investigated by the State Attorney General's Office in Cuenca Canton, During the Period of 2022 <p>The article presented here addresses the complex situation surrounding the principle of equality in cases of sexual crimes investigated by the Attorney General’s Office in the canton of Cuenca during the period 2022. The main objective is to identify and analyze the possible violation of this principle towards the persons prosecuted in these cases. For this purpose, a qualitative methodology was chosen to carry out a detailed analysis of the principle of equality and its potential violation in this specific context, using both a deductive and inductive approach. In addition, a legal exegetical method was used to deepen the study of the relevant regulations. The results obtained revealed the existence of a violation of the principle of equality at all stages of the process, from the preliminary investigation to the evaluation and trial preparation phase. These findings highlight the urgent need to establish an effective protection system that guarantees the rights of the persons prosecuted, to ensure a fair and effective judicial process.</p> Mayra Catalina Valladarez Sánchez, Luis Manuel Flores Idrovo Copyright (c) 2024 Mayra Catalina Valladarez Sánchez, Luis Manuel Flores Idrovo Fri, 12 Apr 2024 02:15:37 +0000 Impact of IAS and IFRS on the financial statements of banana companies in the province of El Oro <p>Globalization and the constant advances in information systems have impacted companies regardless of size or economic area where their mission is framed. To generate competitive advantages with companies worldwide, they have adopted the International Financial Reporting Standards (IFRS) and the. International Accounting Information NIC, since it constitutes a universal language and allows the standardization of company information, this set of standards includes a series of principles that allow evaluating the performance of companies in international markets. This reality is not foreign to the banana companies of the El Oro province, which contribute 2% of the national GDP and compete for positioning in the international market. In response, the Superintendency of Companies of Ecuador between 2006 and 2008 adopted the use of IFRS and IAS in all companies in the country. In this sense, the objective of the research is to analyze the impact of IAS and IFRS on the Financial Statements of companies in the banana sector of the Machala Canton, El Oro Province. The methodology used is framed in the quantitative approach, the survey was used to a sample of 166 active companies; As conclusions, it stands out that the IAS have not been adopted or applied adequately by 100% of the banana producers of the El Oro Province.</p> Gabriela Patricia Ramos Ramos, Virgilio Eduardo Salcedo-Muñoz, Andrés Marcelo Pacheco Molina, Luis Octavio Señalin Morales Copyright (c) 2024 Gabriela Patricia Ramos Ramos, Virgilio Eduardo Salcedo-Muñoz, Andrés Marcelo Pacheco Molina, Luis Octavio Señalin Morales Wed, 10 Apr 2024 00:00:00 +0000 Management of pylephlebitis as a post-appendectomy complication <p>Pylephlebitis is a rare but serious complication, associated with risks such as liver abscesses, sepsis, and acute liver failure that results in post-appendectomy portal vein thrombosis. Therefore, the objective of the study was to evaluate the effectiveness of care and management protocols for post-appendectomy pylephlebitis, in order to identify the best clinical practices and improve patient care. A systematic review of scientific literature was carried out, applying non-probabilistic convenience sampling 40 scientific works published between 2018 and 2023 were selected, using databases such as PubMed/Medline, Elsevier Scopus, Science Direct, and Taylor &amp; Francis. The results revealed that post-appendectomy pylephlebitis has a low incidence, predominantly affecting men, with symptoms such as fever and abdominal pain. The most common causes are diverticulitis and acute appendicitis. The preferred treatment includes broad-spectrum antibiotics and, in some cases, anticoagulants. Research suggests the need for standardized care protocols to optimize the management of this complication.</p> Rodrigo Andrés Jordán Oña, Ivan Patricio Loaiza Merino Copyright (c) 2024 Rodrigo Andrés Jordán Oña, Ivan Patricio Loaiza Merino Thu, 04 Apr 2024 00:00:00 +0000 Musculoskeletal disorders associated with ergonomic risks in teachers at the Lauro Damerval Educational Unit in Loja <p>The purpose of this research was to establish the incidence of musculoskeletal disorders together with ergonomic risks in a group of full-time teachers at the Lauro Damerval Ayora Educational Unit in Loja. The methodology used in the research was observational, descriptive, cross-sectional. The study population consisted of 50 teachers, from which a sample of 46 was obtained through inclusion and exclusion criteria, to whom a survey was applied using two instruments: the REBA Method and the Nordic kuorinka questionnaire. The results obtained show a medium and high level of MSD with 60.8% and 23.90% respectively; while the ergonomic risk shows a very high and high level with 28% and 17% respectively. It is concluded that there is a high prevalence of MSD in the teaching staff of the Lauro Damerval Ayora Educational Unit, and a high statistical association between variables, so it is advisable to implement intervention programs to prevent the occurrence of this type of disorders.</p> Ximena Del Cisne Flores España, Diego Paul Andrade Campoverde Copyright (c) 2024 Ximena Del Cisne Flores España, Diego Paul Andrade Campoverde Wed, 03 Apr 2024 00:00:00 +0000 Urban Brand: Implications of Legal Management, Branding, and Urban Icons in the Decentralized Autonomous Government of the Municipality of Ambato <p>Currently, the development of a city brand represents a key strategy for governments interested in boosting tourism within their borders. However, improper use of this resource can be counterproductive. The purpose of this study is to determine the criteria for assessing the effectiveness of the city brand and its tourist appeal, applying the Anholt Hexagon model. A mixed-methodological approach was adopted, analyzing the six dimensions of the model as a theoretical framework, and complementing it with a quantitative study based on surveys about the perception of tourists, both local and international, with a sample of 384 participants. The research aimed to establish a relationship between the hypothetical factors and each of the evaluated dimensions (presence, pulse, place, people, potential, and prerequisites) to identify the key elements for the success of a city brand, such as its architecture, climate, natural reserves, and promotional strategies. It is concluded that the effective development of a city brand requires careful consideration of these factors to enhance tourist retention and complement the sustainable development of the city of Ambato.</p> Kléver Armando Moreno Gavilanes, María Gabriela Acosta Morales Copyright (c) 2024 Kléver Armando Moreno Gavilanes, María Gabriela Acosta Morales Wed, 03 Apr 2024 00:00:00 +0000