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Incidencia de la economía circular en los registros contables de las pymes del sector agrícola del cantón La Maná, provincia de Cotopaxi
(Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-28) Barberán Aveiga, Jessica Viviana; Rumiguano Chariguamán, Tania Rocío; Oña Brenda, Torres Rosa
The circular economy has established itself as a sustainable alternative to the linear economic model, promoting the efficient use of resources and the reduction of waste; however, in agricultural SMEs of the canton of La Maná, its incorporation into the accounting records continues to be limited. In this context, the research aimed to analyze the impact of circular economy practices on the accounting records of these companies to strengthen administrative management and decision-making. Methodologically, it was developed under a quantitative, basic approach, with a non-experimental design, cross-sectional and exploratory-correlational scope, applying a survey to 129 owners of agricultural SMEs. The results showed a low level of knowledge about circular economy, a mainly empirical application of its principles and deficiencies in accounting systems, reflected in the absence of specific accounts for environmental activities and in the scarce recognition of waste and by-products. Likewise, there was a low positive correlation, although statistically significant, between knowledge about the circular economy and its accounting record (ρ = 0.119; p = 0.034), which indicates that greater knowledge favors its incorporation into accounting information; however, the low magnitude shows that this process also depends on organizational and technical factors. It is concluded that the circular economy affects the accounting records of agricultural SMEs, although its implementation still faces limitations derived from the lack of training, the absence of technical guidelines and the absence of formal mechanisms to recognize and value the economic benefits of sustainable practices.
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“Condiciones comunitarias para el desarrollo integral de los niños en la primera infancia”
(Universidad Técnica de Cotopaxi (UTC). Pujilií. Educación Inicial, 2026-10-28) Flores Landy, Nadya Fabiana; Logacho Criollo, Josselyn Raquel; Culqui Cerón, Catherine Patricia
This study analyzed the repercussion of psychomotor strategies on the development of coordination in children aged 4 to 5 years at María Inés Endara Educational Unit. Issues related to coordination difficulties and the lack of effective programs to enhance coordination in children of this age were identified. A qualitative research approach was adopted, with a descriptive design and bibliographic and field-based research methodology. The study employed various techniques and instruments, including interviews with teachers to gather information on the implementation of psychomotor strategies in educational processes and direct classroom observations through a checklist to assess the level of coordination among children. The results revealed deficiencies in the development of psychomotor skills and coordination, which negatively impacted the overall development of children. Regarding the theoretical contribution, the project aimed to enrich the field of psychomotor development and coordination in early childhood education, highlighting the importance of playful strategies in teaching-learning processes in preschool education
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“Condiciones familiares para el desarrollo integral de los niños en la primera infancia”
(Universidad Técnica de Cotopaxi (UTC). Pujilií. Educación Inicial, 2026-10-28) Ante Tocte, Gloria Maribel; Cunalata Laica, Kerly Dayana; Cayo Lema, Luis Efraín
Ensuring healthy child development depends on several factors, such as shared responsibility between the state and families, parenting styles, and family emotional stability, considered the main challenges to comprehensive early childhood development. The overall objective of this research was to diagnose the family conditions that influence the comprehensive development of children in the Tilipulo neighborhood, Eloy Alfaro parish. Methodologically, a qualitative approach was adopted, with an action research design, both bibliographic and field-based, at a descriptive level. Data collection techniques included observation using an observation guide applied to 23 children, semi-structured interviews with 24 open-ended questions, and focus groups with a question guide for parents. The results showed that the factors that promote early childhood development are: affectionate relationships, free play, and access to open spaces, all of which enhance physical, cognitive, social, and emotional development. While limiting factors include instability in parental availability due to work responsibilities, intermittent early stimulation practices, lack of healthy eating routines, emotional regulation, social cooperation, and inadequate communication. In conclusion, the family environment is the first space that fosters or restricts child development, demonstrating that well-being depends on a balance between these factors
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Catarsis emocional a través del teatro en la formación profesional del docente de lengua y literatura
(Universidad Técnica de Cotopaxi (UTC). Pujilií. Pedagogía de la Lengua y Literatura, 2026-10-20) Chulde Peralta, Erika Nicole; León Raura, María Victoria
This case study examines how dramatic techniques influence the training of Language and Literature teachers, focusing on the Máscaras de Maíz theater group at the Technical University of Cotopaxi. A qualitative and interpretative approach was employed, involving 23 participants from three different generations through a focus group technique. The findings indicate that theatrical practice is an effective tool for emotional expression and regulation. Participants were able to express vulnerability and manage stage anxiety while portraying complex characters, which, through continuous practice, became a means of developing resilience. Active participation in theatrical activities also fosters the development of essential professional competencies such as responsibility, teamwork, and self-confidence. Over time, these skills are reflected in teaching performance through effective voice projection, body language, and empathy, enabling future teachers to interact successfully with students who present diverse needs and backgrounds within the Ecuadorian educational contex. In this regard, theater contributes significantly to strengthening teaching practice by providing pedagogical and socio-emotional tools that help educators address the educational and emotional challenges inherent in the teaching profession
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La dramatización de leyendas de la cultura popular en el desarrollo de la expresión oral
(Universidad Técnica de Cotopaxi (UTC). Pujilií. Pedagogía de la Lengua y Literatura, 2026-10-22) Escobar Paste, Brigitte Mercedes; Riera Gavilanez, Andrea Jhoana; León Raura, María Victoria
This research aimed to analyze the impact of dramatizing legends from Ecuadorian popular culture as a pedagogical strategy for developing oral expression in 13 ninth-grade students of General Basic Education at “Lenin School” during the 2025–2026 school year. The study was conducted under a qualitative, applied approach at a descriptive-explanatory level, using semi-structured interviews before and after an intervention based on the dramatization of four legends from Ecuadorian popular culture. The results showed improvements in confidence, fluency, clarity, body language, speech organization, and story comprehension, while also supporting the inclusion of a student with dyslexia through multisensory resources. Additionally, participants acknowledged dramatization and collaborative work as strategies that strengthened their learning and oral expression skills. It is concluded that dramatizing legends is an effective didactic strategy for enhancing communicative competence, promoting cultural identity, and fostering meaningful and inclusive learning