Introduction. Anxiety is characterised by feelings of tension, apprehension or fear. It arises from concern about student performance at university, with an emphasis on exact science subjects. It is not only students, who suffer from mathematical anxiety. However, anxiety is a predominant factor in student performance at all levels.The aim of the research was to describe the levels of anxiety also known as distress manifested by university mathematics students studying at the Universidad Nacional de Chimborazo (UNACH) during the 2020-1 academic semester.Methodology and research methods. The current study was carried out applying the quantitative paradigm. It is of a descriptive exploratory design. The total sample consisted of 120 students, who are preparing at their university level, and, who are studying the subject of mathematics at different levels and careers at UNACH. The selection of the sample was of an intentional non-probabilistic type and having as inclusion criteria not having been diagnosed with an anxiety disorder. As a measurement instrument, the Short Inventory of Anxiety Situations and Responses-ISRA-B was applied. ISRA-B was sent to students by email to facilitate data collection.Results. The results were analysed by means of the two-factor ANOVA calculation (mathematics and understanding). The results showed that there are statistically significant differences in the understanding of the contents presented by the teachers in a virtual way. During the COVID-19 pandemic the levels of mathematical anxiety increased. Teaching mathematics at university in online format requires the assessment of digital connection and time limited submission of assignments. These factors limit understanding and generate mathematical anxiety. Scientific novelty. In face-to-face education, mathematical anxiety is common. But because of the pandemic, mathematics education has had to migrate to the virtual environment. The present research reflects the impact of anxiety not only on mathematics education and academic performance but also on the emotions of students. The data collection instruments ISRA-B-C, ISRA-B-F and ISRA-B-M are innovative and adaptable to all levels of education.Practical significance. The importance of mathematics and the overestimation of its difficulties cause great concern for the learning of this subject in studies at a higher university level. The current studies of virtual mathematical anxiety are important because they allow the detection and analysis of possible educational failures in online learning. The failures of online education have a direct impact not only on performance and learning, but on an emotional state of students.

Introduction. In order to encourage more flexible working environments and establish generators of sustainable development for participating countries through an educated society, various international organisations that intervene in the quality dimension within the framework of a systemic approach to Higher Education, including the World Bank, have made multiple efforts to establish various recognitions, certifications and credits pertaining to competency-based education. Materials and Methods. The research, featuring a study of theoretical-interpretative design, was based around the qualitative paradigm. Information was obtained by means of semi-structured interviews with 14 lecturers from different universities in the city of Quito in Ecuador. The data obtained were triangulated with a review of the literature carried out by the researchers. Results. The informants considered cognitive competencies to be the most relevant within the context of teacher formation. Research, planning and organisation skills were not established in importance due to university professionalisation. Additionally, the need to establish curricular changes in the Ecuadorian university pedagogy was confirmed. Discussion and Conclusion. After contrasting the opinions of university professors and formation theories, a theoretical reflection is presented in which the importance of unifying professional formation and investigative competencies is emphasised. This unification allows the quality of higher education centred around the teacher as the main actor to be increased.

La formación por competencias es un proceso de enseñanza y aprendizaje que está orientado a las personas con el fin de adquirir habilidades, conocimientos y actitudes para un desempeño idóneo. Este artículo tiene como objetivo analizar la formación por competencias a partir de la teoría existente, con el fin de caracterizar los factores que hacen posible garantizar a las personas un desempeño idóneo en el marco de su formación profesional. Como metodología se consideró la planteada por Samaja (2016) sustentada en el método de la comprensión (explicación) de la teoría y la episteme que gira en torno al tema objeto de estudio. El abordaje de las competencias plantea la necesidad de reconocer los requerimientos actuales de transferir desde el aprendizaje las destrezas y conocimientos las novedosas situaciones existentes en el campo profesional permitiendo así ir más allá de la educación y pasar a la profesionalización a través de un desempeño idóneo en las actividades laborales.   Se concluye que los factores inherentes al proceso formativo por competencia (ser-saber y hacer) conlleva al éxito de las instituciones educativas además de establecer múltiples dimensiones en el ámbito de la formación humana destacando el desempeño idóneo en el marco del contexto laboral.

El objetivo del presente estudio fue analizar la eficacia docente en la cultura organizativa de las escuelas y la comunidad profesional de aprendizaje. La investigación fue de carácter cuantitativo, con una muestra constituida por muestreo aleatorio simple de 359 profesores que trabajaban en escuelas de nivel inicial, básico y general unificado de las ciudades de Cuenca y Azogues, Ecuador. Se aplicó como instrumentos cuatro cuestionarios tipo Likert de cinco opciones de respuesta, con el método de análisis de prueba t, F y Sheffe. Mediante el análisis de correlación y regresión múltiple, los resultados indicaron que los maestros responden a la organización de la escuela, según sus características personales. La cultura organizativa de la escuela se está transformando gradualmente, en una cultura positiva e ideal. La comunidad profesional de aprendizaje tuvo un efecto positivo en la eficacia de los maestros. Como conclusión, la cultura organizativa de la escuela y la comunidad profesional de aprendizaje debe ir más allá de la dimensión interactiva y pasar a la dimensión de la integración como elementos de la mejora de la escuela para obtener una mayor eficacia pedagógica.

The Balanced Scorecard has been conceived as a key tool in administrative management processes, becoming significant contributions for business organizations. The objective of the article was to analyze the intention of analyzing the perspectives, advantages and possible barriers that limit the success and / or applicability of this administrative tool, achieving through the theoretical bases to demonstrate the usefulness of this management tool, which today It constitutes a coherent instrument whose indicators determine the parameters for the management measurement. The research had a descriptive-explanatory character, with longitudinal design. A digital documentary analysis was applied. The results were analyzed using the Balanced Scorecard Usage Survey 2018 system. The study revealed that this tool is considered an important contribution to the organizational management, with a high satisfaction for its use, finally guidelines for new investigations are recommended analyzing the causes of bad practices in its design and implementation.

In February 2020 Ecuador declared a health emergency due to the Covid-19 pandemic. On-site classes were suspended. The Ecuadorian university population does not adapt to virtual educational platforms. The objective of the study was to analyse student perception of Ecuadorian educational platforms in higher education during the COVID-19 pandemic. The study was quantitative. The sample was non-probabilistic participatory, consisting of students from different universities in the Province of Chimborazo. For data collection, a questionnaire with four study variables was applied. The results were analysed with T student and MANOVA. There is a positive perception of students using the educational platforms. There were significant statistical differences according to gender variables, contrary to the levels of study and location, there is a greater sympathetic affection of students when receiving virtual classes by female teachers. It can be concluded that the Covid-19 pandemic accelerated the adoption of online learning by higher education institutions. Keywords: Covid-19, virtual education, higher education, Ecuador, education platform, virtual education, Ecuador

La contabilidad creativa, es un fenómeno que se produce cuando directivos y contadores presentan la información con resultados no congruentes con la realidad financiera de la empresa. El objetivo esta investigación fue describir la naturaleza y alcance de la contabilidad creativa desde un enfoque jurídico y empresarial, a partir de los procesos de información. Esta es una investigación de tipo descriptiva. El diseño fue no experimental- transversal (Rodríguez, Ramírez, Carmona e Ibáñez, 2021). Desde la perspectiva de las fuentes de información el diseño fue documental (Bernal, Martínez, Parra y Jiménez, 2015). La técnica utilizada fue el análisis de contenido. Los resultados del análisis demuestran que la contabilidad creativa, debe estar orientada a innovar o agilizar los procesos de reporte de la información de manera clara, real y oportuna, generando estrategias para la solución de los problemas en el contexto empresarial. Lo cual permite concluir que, tanto desde una perspectiva jurídica como empresarial, los procesos de información contable deben perfeccionarse, evitando manifestaciones fraudulentas en los mismos.

Human talent represents today for the rural and community tourism a fundamental axis for the improvements of income and sustainable development for the communities of this sector so absent of the governmental policies. Tourism in general, according to international organizations, is considered a strategic axis for the nations of the world, given its planetary reach in the economic and social sector, but also because of the advances that are generated through it in communities, regions and countries.  The objective of the study is to evaluate the human talent and competencies in tourism that are related to the work of tourism establishments in the provinces of Chimborazo. It also seeks to highlight the key capacities in this sector of the Ecuadorian economy. The methodology of the study responds to the quantitative, documentary method based on interpretation, applying an instrument that resulted in the presentation of the key and identifying competencies of the tourism professional who works in rural and community areas. It is concluded that the Province of Chimborazo is part of the programs of interest for the development of tourism in Ecuador, being necessary to potentiate the competencies that characterize the human talent that works in tourism.