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.

Energy poverty represents a critical challenge in Latin America today, given the social disparities the region faces. In this context, this study focuses on exploring the effects of remittances on the energy poverty of 13 Latin American countries during the period 2000–2020. Panel estimations with fixed and random effects, along with the generalized method of moments, are employed to address potential endogeneity issues. The results suggest that remittances play a significant role in mitigating energy poverty in the Latin American region, particularly in rural areas. Furthermore, it is observed that economic growth and financial development act as mediators, allowing remittances to indirectly contribute to mitigating energy poverty. Although inequality was examined as a potential mediator, the findings suggest that it does not play a significant role in this context. It is concluded that remittances are an appropriate mechanism to improve the quality of life of the population, and their impact is strengthened in a more robust economic environment.

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

El objetivo del estudio es brindar una aproximación teórica al modelo pedagógico aplicado de la educación básica ecuatoriana en el transcurso del siglo xxi. La investigación fue de tipo cualitativo, resguardado en la metodología fenomenológica. Los datos obtenidos fueron proporcionados por diez informantes clave, seleccionados de forma no probabilística intencional, como docentes activos egresados de distintas universidades tanto fiscales como particulares. Como instrumento clave para la recolección de datos se utilizó una entrevista de tipo semiestructurado. Los resultados fueron analizados de manera interpretativa por los investigadores en conjunto con el sistema operativo ATLAS.ti, los cuales permitieron la categorización de los resultados para estructurar una aproximación teórica de las deducciones informativas de la investigación.

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.