Entailment of the academic offer and National Planning of Ecuador Development

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Abstract
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The university maintains interactions between social formation processes and society; as an institution, it is regulated by state regulatory entities that promote significant institutional transformations that force them to adapt to constitutional, legal and planning requirements. The objective of this research is to analyze the entailment between the accounting training of the Accounting and Audit program of the Universidad Católica de Cuenca and the National Development Plan 2017-2021 of Ecuador. For this, the interpretive hermeneutical method was used, through the bibliographic and documentary review. The results show the objectives, challenges and initiatives related to the accounting profession; the needs and goals of the problems to study, intervene and transform, the basic disciplinary cores of the program, and the link between them. It is concluded that there is a link between the context and the objectives of the National Development Plan and the professional training offered; distinguishing problems such as the difficulty of access to education, participation in the productive sector, the lack of technical advice, investment, motivation and institutional trust as significant challenges faced with the disciplinary cores of accounting and finance, regulation and control, administrative and economic sciences.

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  • 10.56279/tjpsd.v28i2.128
Climate Change and Poverty Reduction Strategies: Challenges and Lessons from Tanzania
  • Dec 31, 2021
  • Tanzania Journal for Population studies and Development
  • Ambrose Kessy

There is no doubt that climate change has significantly impeded poverty reduction and development efforts in many countries. Recent climate-related catastrophes have caused significant damages to developing countries and their citizens. This article analyses the nexus between climate change mitigation and its impact on Tanzania’s poverty reduction strategies. With the government’s decision to abandon poverty reduction strategies in 2011, it is vital to understand how these issues are mainstreamed in national plans. Drawing on extensive literature of secondary sources and official publications, the article demonstrates that, notwithstanding many promising features of the new national development plan, Tanzania has performed poorly within the overarching notion of mainstreaming climate change in its various national development plans. Findings further show that despite all these efforts made in previous climate change and poverty reduction strategies, Tanzania is still ill-prepared to face future climate change challenges. The article concludes that climate change issues are real and have already caused a significant setback to agricultural production and other productive sectors, posing a serious threat to human and food security. It recommends reconsidering mainstreaming climate change in development plans, adequate budgetary allocation, and establishing an effective National Adaptation Programme of Action (NAPA) to coordinate climate-risk information at national and local levels.

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  • Cite Count Icon 1
  • 10.1162/daed_e_01941
Introduction
  • Nov 15, 2022
  • Daedalus
  • Henry E Brady + 1 more

Introduction

  • Research Article
  • 10.2307/1189544
Trust Investments: Their Extent and Some Related Economic Problems
  • Jan 1, 1938
  • Law and Contemporary Problems
  • N Gilbert Riddle

A problem confronting all individuals who have accumulated funds is that of management. Sound initial selection and careful supervision are essential in order to conserve the principal and gain a satisfactory return. The traditional idea of permanent investment has resulted for decades in losses of considerable portions of accumulated funds. We live in a dynamic economic world and values may rapidly change. The question of management is not only one of how to do it but also one of who should do it. At one time or another thousands of individuals who have funds place them in trust with trust institutions for supervision. While there is a paucity of data on the aggregate amount of individual trust property being administered by trust institutions,1 there is evidence that the volume totals many billions of dollars. It constitutes a vital part of the fund of the nation. The use to which they put it is of major economic significance. The direction they give the huge amount of capital under their supervision will affect the opportunity and progress of enterprises. It is impossible to obtain more than fragmentary data on personal trust business of trust institutions. With the exception of some data published in, a few states, the volume of trust business carried by trust companies and state commercial banks is not reported. Rather adequate information is published relative to personal trust business of national banks. There is also a paucity of statistics on the of trust property. These data are reported for a few states. To get an idea how trust institutions invest trust property we have to use the general statistics of national banks, Massachusetts trust institutions, or mere samples of individual institutions. Specific data on the investments of individual trusts are reported to probate courts in some states. The information, however, is hard to obtain and frequently is in such a form as to make it very difficult to assemble or use. This survey of trust investments is primarily devoted to institutional holdings. This limitation is a matter of expediency because there are far more data on invest* A.B., 1922, West Virginia University; A.M., I926, Ph.D., 1934, Columbia University. Assistant Professor of Finance, The Ohio State University. Author of The Investment Policy of Trust Institutions (Business Publications, Inc., Chicago, 1934). 'Trust institution means any incorporated institution-trust company, national bank, or other corporation-empowered to accept and execute trusts.

  • Research Article
  • 10.17759/sps.2025160303
Гражданская идентичность и институциональное доверие как факторы экономического менталитета
  • Sep 30, 2025
  • Социальная психология и общество
  • M.A Gagarina + 2 more

<p style="text-align: justify;"><strong>Context and relevance.</strong> The relevance of the study is due to the need to develop the concept of economic mentality as an integrative concept relevant for psychological and economic science. The study allows us to connect the psychological representation of economic reality with the degree of identification with one’s country and institutional trust. <br><strong>Objective.</strong> Study of economic mentality as a value of economic freedom in the system of representations about the economic structure of the country and in the context of identification with the country as a component of civil identity. <br><strong>Hypotheses.</strong> 1. Identification with the country is associated with the Global Index of Economic Mentality. 2. A high level of identification with the country is associated with high institutional trust. 3. The relationship between identification with the country and the Global Index of Economic Mentality is mediated by the level of institutional trust. 4. The priority of the market economy in the economic mentality is associated with a high level of individualizing moral foundations and a high level of reward for application. 5. High identification with the country is associated with a low level of “Social cynicism” and a high level of “Loyalty” and “Authority”.<br><strong>Methods and materials.</strong> World Values Survey for the Global Index of Economic Mentality and for the institutional trust are used. Identification with All Humanity Scale by S. McFarland, Moral Foundations Questionnaire (MFQ) by J. Graham, J. Haidt, and short version of the Social Axioms Survey (SAS) by M. Bond and K. Leung are used. <br><strong>Results.</strong> Identification with the country is a significant predictor of economic mentality: the higher the identification with the country, the lower the Global Index of Economic Mentality. Institutional trust mediates the relationship between identification with the country and the Global Index of Economic Mentality. The direct effect has a smaller coefficient than the indirect effect. The Global Index of Economic Mentality correlates with the social axioms “Reward for application” (<em>r</em> = 0,2) and “Social cynicism” (<em>r</em> = –0,2), and does not correlate with moral foundations. The highest correlations of identification with the country were obtained for the moral foundations “Loyalty” (<em>r</em> = 0,5), “Authority” (<em>r</em> = 0,4). <br><strong>Conclusions. </strong>People who identify themselves with their country and express higher trust in its institutions are more likely to expect the state to be responsible for the efficient and fair distribution of resources and the economic well-being of citizens.</p>

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Parliaments and Post-Conflict Justice: Amplifying the Voices of Children Born in LRA Captivity in Northern Uganda
  • Aug 8, 2025
  • International Journal of Geopolitics and Governance
  • Patrick Ochen + 2 more

Introduction: This paper explores the intersection of parliamentary action and post-conflict justice in Northern Uganda, with a specific focus on children born in captivity during the Lord’s Resistance Army (LRA) insurgency. Methodology: The qualitative, participatory research design was employed, with the use of In-depth oral interviews, Focus Group Discussions (FGDs), Key Informant Interviews, Document Review and Participatory Tools to collect the necessary data. Findings: Key emerging themes include existential crisis of identity, stigma and social exclusion, structural marginalisation and legal invisibility, psychological and intergenerational trauma, aspirations and the power of voice. Conclusions: The stories shared by children born in captivity, their mothers, and various community stakeholders reveal persistent exclusion and neglect. At the policy level, the voices of one of the policy makers confirm that the issue of children born in captivity remains an overlooked category in national development plans and post-conflict frameworks. Amplifying these voices is a moral and historical obligation, requiring a collective reimagining of community, policy, and tradition, one where inclusion is not conditional on lineage or legitimacy, but anchored in shared humanity. Recommendations: This paper argues that Parliament has both a moral and constitutional obligation to address the structural barriers confronting these children, targeted legislative interventions, and culturally sensitive integration programs. It further recommends psychological healing and mental health interventions, educational support and livelihood empowerment, religious engagement and faith-based support, and inclusive national dialogues that centre these children as rightful stakeholders in Uganda’s post-conflict future

  • Research Article
  • Cite Count Icon 3
  • 10.25100/cdea.v30i51.43
Determinantes de la transferencia de propiedad industrial al sector productivo en universidades públicas colombianas*
  • Jul 4, 2014
  • Cuadernos de Administración
  • María Eugenia Morales Rubiano + 2 more

La universidad pública colombiana presenta diversos obstáculos para poder interactuar de forma eficiente con el sector productivo, algunos de estos relacionados con sus capacidades internas, pero otros por el marco regulatorio que las rige y las condiciones del contexto. El objetivo de este artículo es evidenciar los factores que han incidido en la transferencia de propiedad industrial universitaria al sector productivo. Para esto, se hizo una revisión de literatura y documentación de experiencias nacionales e internacionales en transferencia a partir de patentes y modelos de utilidad; se realizaron entrevistas semiestructuradas en tres universidades públicas colombianas a jefes de unidades de enlace, innovadores que han desarrollado patentes y a funcionarios de las empresas beneficiarias de la transferencia. Se encontró que si bien en la última década se han mejorado los procesos de transferencia de resultados de investigación, aún falta trabajar en la apropiación del conocimiento por parte de los beneficiarios, porque en la mayoría de los casos estos no se vinculan desde el principio con el proceso, se está aún en etapa de desarrollo o se han cerrado los procesos de investigación sin que hayan culminado la transferencia.* Artículo de investigación derivado del proyecto ECO-1218: Factores determinantes de la transferencia de conocimiento e innovación hacia el sector productivo en casos de propiedad industrial protegidos en tres universidades del país, financiado por la Vicerrectoría de Investigaciones de la Universidad Militar Nueva Granada, con recursos de la vigencia 2013. Los autores agradecen a los empresarios y funcionarios de la Universidad Nacional de Colombia, Universidad de Antioquia y Universidad del Valle por su participación en este estudio.

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  • Research Article
  • Cite Count Icon 5
  • 10.15184/aqy.2018.92
The ring sanctuary of Pömmelte, Germany: a monumental, multi-layered metaphor of the late third millennium BC
  • Jun 1, 2018
  • Antiquity
  • André Spatzier + 1 more

Abstract

  • Book Chapter
  • Cite Count Icon 1
  • 10.4018/978-1-7998-7099-9.ch003
South Africa and Xenophobia
  • Nov 30, 2020
  • Sebeka Richard Plaatjie + 1 more

In this chapter, the authors problematize the narrative that South Africans are xenophobic through a critical historiographical and philosophical critique. They disentangle state agency from civil society agency (organized and non-organized) action and reject this narrative as false, and as an opportunistic obfuscation of problems confronting South Africa and the African continent in general. They suggest, rather, that the South African government or the state is xenophobic, as state ideology in Africa does not always translate into popular ideology in society. State ideology is often resisted and militated against by society in various ways both consciously and unconsciously, as the two arise from different social formation processes.

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Monitoreo de políticas públicas
  • Dec 24, 2020
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  • Édgar A Martínez Mendoza + 1 more

A través del monitoreo de políticas públicas, los gobiernos pueden generar información que permita su corrección, ajuste o confirmación, de manera que potencien los buenos resultados, de una manera sencilla y económica. A nivel latinoamericano, los esfuerzos de monitoreo de políticas públicas son incipientes y focalizados pero se considera que esto puede potenciarse con esquemas sencillos y a un bajo costo. Específicamente en México, en 2012, por primera vez se consideraron indicadores en la planeación nacional de desarrollo y en la administración 2018-2024, el seguimiento de políticas públicas recaerá en lo que se establezcan en los planes sectoriales. Este artículo resalta la importancia del monitoreo de políticas públicas, muestra sus ventajas y beneficios y describe las etapas principales por las que transitó el gobierno mexicano en la construcción de indicadores de resultados para dar seguimiento a las principales problemáticas del ámbito social. De la misma forma, se muestran los resultados de alrededor de una centena de indicadores en temáticas relacionadas con bienestar económico, salud, ciencia y tecnología, educación y medioambiente.

  • Research Article
  • Cite Count Icon 1
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Criterios de planeación para instrumentar políticas y estrategias en un proceso de reingeniería empresarial.
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  • Expresión Económica
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The company is an entity that sustains in organizing and developing economic activities of a productive branch or sector in an economic system. In the organization of the company as a corporation, there are circumstances that require decision-making to resolve situations that require obtaining financial resources to carry out a technological renovation or a total reengineering of the company. For this, it is essential to clarify what the criteria of planning that a company must take into account if it needs to carry out an investment project, either for a technological reconversion or a total reengineering process of the productive entity.This document describes how the policies and strategies regarding economic policy established in the National Development Plan, as well as the sectoral and regional plans, to determine the context in which the activities of the economic entity are developed. The process of the different stages of project evaluation for reengineering is emphasized, which contributes to a more efficient decision-making of the best investment alternative.

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A gestão adaptativa ao risco de erosão pluvial na cidade de Maxixe - Moçambique
  • Mar 13, 2025
  • Revista Meio Ambiente e Sustentabilidade
  • Freitas Cossa

A gestão adaptativa ao risco de erosão pluvial é o epicentro desta pesquisa, que procura saber como é que as populações levam a cabo a gestão adaptativa ao risco de erosão pluvial na Cidade de Maxixe, em Moçambique. Compreender os processos de gestão adaptativa ao risco de erosão pluvial é o objetivo geral, desdobrado pelos específicos, nomeadamente: descrever a área de estudo e o processo de erosão pluvial, caracterizar as áreas susceptíveis à erosão pluvial, explicar os mecanismos de adaptação ao risco de erosão pluvial, propor elementos de um plano de gestão adaptativa ao risco de erosão pluvial. A hipótese da pesquisa diz que a gestão adaptativa ao risco de erosão pluvial na Cidade de Maxixe é levada a cabo sem obediência das fases preconizadas no ciclo de gestão, consistindo na tomada de medidas esporádicas como resposta ao processo erosivo. As metodologias do trabalho foram as seguintes: a revisão bibliográfica e documental, o método cartográfico para o mapeamento (arcGIS.10.8), a observação direta, uso de GPS, método estatístico, administração de questionário, SPSS e Excel para a interpretação dos dados. Com a realização da pesquisa, concluiu-se que a gestão adaptativa ao risco de erosão como um plano pré-concebido ainda não existe, todavia, existem medidas esporádicas e aleatórias como resposta à erosão que não obedecem a nenhum ciclo concebido, o que torna a dinâmica erosiva mais agressiva a cada época chuvosa, exigindo cada vez mais medidas de adaptação. Palavras-chave: solo; erosão; risco; gestão adaptativa; pluvial. Abstract Adaptive management to the risk of rain erosion is the epicentre of this research, which seeks understand how people conduct adaptive management to the risk of rain erosion in the city of Maxixe, Mozambique. Understanding the processes of adaptive management to the risk of pluvial erosion is the general objective, which is broken down into the following specific objectives: to describe the study area and the process of pluvial erosion, to characterise the areas susceptible to pluvial erosion, to explain the mechanisms of adaptation to the risk of pluvial erosion, and to propose elements of a plan for adaptive management to the risk of pluvial erosion. The research hypothesis is that adaptive management to the risk of rain erosion in the city of Maxixe is conducted without following the phases recommended in the management cycle, consisting of taking sporadic measures as a response to the erosion process. The work methodologies were as follows: bibliographic and documentary review, cartographic method for mapping (arcGIS.10.8), direct observation, use of GPS, statistical method, questionnaire administration, SPSS and Excel for data interpretation. The research concluded that adaptive management of erosion risk as a pre-conceived plan does not yet exist; however, there are sporadic and random measures in response to erosion that do not follow any conceived cycle, which makes erosion dynamics more aggressive with each rainy season, requiring more and more adaptation measures. Keywords: soil; erosion; risk; adaptive management; rainfall.

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Socialized to (Dis)trust? A Panel Study into the Origins of Dispositional Institutional Trust
  • Apr 10, 2025
  • Social Indicators Research
  • Chaïm La Roi + 2 more

A longstanding argument in the field of institutional trust reads that trust is the outcome of a process of socialization. This approach suggests that institutional trust may be understood as a set disposition that is shaped during one’s impressionable years (i.e., adolescence and pre-adulthood) and no longer systematically updated during an iterative process afterwards. Consequently, this disposition forms a baseline around which trust judgments tend to vary. Yet, this process of socialization to (dis)trust has not been studied directly. To fill this gap, this paper tests two rivalling models derived from cultural sociology. The active updating model implies that attitude baselines continue to be updated durably throughout a lifetime, whereas the settled dispositions model suggests that these attitudes remain relatively stable over a lifetime: longitudinal variation can be understood as random noise to the model. To test these models, this paper employs two panel data sets in the Netherlands (2018–2022) that measure trust in politics and other institutions annually: the LISS panel (covering the adult population) and the Dutch Adolescent Panel on Democratic Values (covering students in secondary education from age 12). We find evidence supporting the impressionable years hypothesis: while political trust is still subject to repeated updating among adolescents, it has settled into a disposition among adults. As such, our study highlights the relevance of socialization processes for the formation of institutional trust (during adolescence), as well as the relevance of a dispositional root of public attitudes (during adulthood). These findings have important implications for our understanding of both the determinants and consequences of institutional trust.

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Finanční správa a peněžnictví
  • Aug 6, 2020
  • AUC IURIDICA
  • Milan Bakeš + 3 more

The determining constituent of the financial activities of a socialist state is its financial policy. In general financial policy may be characterised as the aggregate of financial instruments applied by the state or its competent financial authority in financial relations or in planning targets to be attained in financial relations. Financial policy is a special and important component of the economic policy. Financial policy as the component of the socialist state’s economic policy is represented by the active utilisation of finance by the state to influence economic and social processes in society. It contributes to the mobilisation of the society’s financial policy must in the aggregate of its concrete provisions realise the leading part of the Party in society. In addition to the principle of the leading part of the Party, the financial policy action is based in the role of the socialist state and its principal functions, in the common ownership of the means of production and in the class character of its provisions. In its aggregate financial policy may be characterised as the part of the economic practice which, in connection with the direction of the expanded socialist reproduction process, realises by means of a set of legal, methodical; disposition and control provisions the planned formation, distribution and appropriation of funds in accordance with the tasks set down in the national economy development plans. Financial policy of the socialist state is consequently of planned character. It is realised within and in accordance with long term, medium term and yearly national economy development plans. The objective of financial policy is to secure by distribution and redistribution of financial resources troublefree and effective progress of the expanded socialist reproduction. Financial policy must contribute to the growth of material production and to the fulfilment of the state plans of the national economy development by securing the formation of the necessary financial resources required for financing planned tasks. But financial policy must also contribute to the strengthening of financial and monetary stability by adhering to the principle that the entire expenditure must be absolutely consistent with the disciplinary resources and further plannig and financial disciplin. Finally the financial policy task and aim is to contribute to a deeper link-up of the Czechoslovak economy with the international division of labour by means of exchange policy and to strengthen the part of the convertible Rouble.

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  • Research Article
  • 10.13189/ujer.2021.090411
Blended Learning in Law School at Northern Technical University in Ibarra, Imbabura, Ecuador
  • Apr 1, 2021
  • Universal Journal of Educational Research
  • Harry Clavijo Suntura + 3 more

This article presents the results of a qualitative research, with analytical and interpretive case study methodology, about the impact of the opening of the Law career at the Technical University of the North (UTN) through the blended modality, its consequences from the negative and positive point of view for students, teachers and residents of the community. The aim of the work is to explain the results of the opening of the Law degree at UTN through the blended modality. In the research process, methods, techniques and instruments such as the survey, analysis, synthesis, documentary review and hermeneutics were applied, each with a specific purpose, explained the methodology section. The work includes the challenges that students and teachers have faced for the successful development of the career, in the knowledge of the content of the subjects, the pedagogy, the didactics, the methodology and the technological resources that the teaching-learning process of the subjects contemplated in the study plan. In the text that is submitted to the criteria of the academic community, a comparison of the efficiency indicators of this career is made with the other careers of the Faculty of Administrative and Economic Sciences (FACAE) of the UTN, whose results show that this was a decision necessary and wise.

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Pequeños Negocios, Grandes Impactos: La Educación Superior y su Rol en la Dinamización de la Economía de Alausí desde la Perspectiva Comercial
  • Jul 18, 2025
  • Ibero Ciencias - Revista Científica y Académica - ISSN 3072-7197
  • Fabian Oswaldo Lumbi Salazar + 4 more

This article analyzes the strategic role of higher education in boosting the local economy of Alausí, with an emphasis on strengthening small businesses from a commercial perspective. Through a documentary review and contextual analysis, the study examines how higher education institutions influence economic development through outreach programs, curricular innovation, knowledge transfer, and strategic partnerships with the productive sector. The findings highlight that academic training in areas such as business management, digital marketing, and leadership has enhanced students’ entrepreneurial capacity, generating positive impacts on commercial competitiveness, job creation, and the reduction of youth migration. Furthermore, an effective synergy between academia and small businesses has fostered a resilient, diverse, and innovative commercial ecosystem. It is concluded that university-business collaboration is a key pillar for the sustainable territorial development of Alausí.

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