Cocoa farming in Ecuador faces significant challenges due to market volatility and climate-related risks, necessitating effective risk management strategies. This study investigates the interplay between risk attitudes (RAs), risk perceptions (RPs), and risk management strategies (RMSs) among Ecuadorian cocoa farmers, examining how these factors influence decision-making under uncertainty. Combining experimental lotteries to assess risk and loss aversion, with partial least squares structural equation modeling (PLS-SEM) to analyze survey data, we explore how farmers prioritize perceived impacts over probabilities in their risk assessments. The findings reveal that farmers focus more on mitigating severe perceived impacts, such as price drops and production losses due to adverse weather, than on probability-based strategies, commonly opting for diversification and nonagricultural activities. These results highlight the importance of designing policies and tools that address the perceived impacts of risks, align support with farmers’ needs, and improve access to financial resources and tailored insurances. This approach offers valuable insights for policymakers aiming to enhance cocoa farmers’ resilience in volatile agricultural environments.

Esta investigación se planteó a través de la pregunta ¿De qué forma la evasión tributaria incide en la recaudación fiscal de los municipios de Naranjito y Cumandá? En el estudio se aplicó un diseño no experimental, de enfoque cuantitativo, de tipo correlacional, en dos poblaciones diferentes del Ecuador, donde se compararon resultados con el único fin de identificar cuáles son los factores que inciden al momento de evadir impuestos en esta localidades, se utilizaron para ello herramientas de análisis multivariante en donde se concluyó que en Cumandá y Naranjito existe una alta incidencia de la variable normas subjetivas que sostiene que las personas cercanas al encuestado y su opinión inciden en su decisión de evadir impuestos; en Naranjito la variable moral tiene una alta incidencia al momento de evadir impuestos municipales los cual tiene un origen cultural y social, mientras tanto en Cumanda la actitud que tiene el ciudadano hacia la buena o mala administración de sus tributos incide al momento de evadir o no los impuestos, podemos concluir que la incidencia de las opiniones de las personas incide de manera significativa en ambas localidades diferenciando que en Naranjito influye mucho la moral como persona y en Cumanda la actitud que tiene el contribuyente de ver sus impuestos asignados a obras de importancia comunitaria.

The COVID-19 pandemic required universities to reorganize teaching and student services when campus access was restricted. This exploratory study examines whether reported university management practices were associated with enrollment change. University leaders in Colombia, Ecuador, Peru, and Venezuela completed a survey between November 2021 and January 2022, rating eight management domains before and during the pandemic. Descriptive analyses included 105 institutional survey records. Enrollment analyses used 74 institutions in Colombia and Ecuador with usable student counts for 2019 and 2023. Separate regression models examined each pre-pandemic management domain, accounting for baseline institutional size, country, and perceived risks. Additional analyses examined relative enrollment change and compared institutions with different levels of reported management implementation during the pandemic. Enrollment increased by an average of 2935 students, although the median increase was considerably smaller, at 328 students. None of the eight management domains showed a statistically significant association with enrollment change after adjustment. Differences across implementation categories were also not statistically significant after correction for multiple comparisons. These findings did not establish a clear association between the measured management practices and enrollment change in this sample. Retrospective reporting and limited information on institutional circumstances constrain interpretation. The study contributes evidence on university management in a region where institutional data remain scarce. Prospective research should examine how specific practices relate to student retention, progression, and access to services, which would provide a more direct basis for assessing educational continuity during future disruptions.

The construction and validation of data collection instruments is a fundamental process to ensure the quality and reliability of research in social and environmental sciences. This study aimed to develop a methodological model for the construction and validation of a questionnaire designed to evaluate solid waste management through recycling and its environmental impact at the University of Guayaquil. An instrumental and cross-sectional design was followed, organized in five sequential phases: conceptual and operational definition of variables, item construction, content validity evaluation through expert judgment, pilot application, and definitive validation. This article reports the results of the first three phases. Five expert judges in environmental management, research methodology, and psychometrics participated, evaluating the clarity, coherence, and relevance of the 20 items of the questionnaire, structured in two variables and eight dimensions. The results show adequate content validity, with Aiken's V coefficients above 0.80 in all items and criteria evaluated. The recycling culture dimension obtained the highest scores (0.95), while recycling infrastructure presented the lowest (0.83), although still within the acceptable threshold. Minor adjustments were made to five items to improve their clarity. It is concluded that the instrument has initial evidence of content validity that supports its application in future validation phases. It is recommended to continue with the pilot application and definitive validation to evaluate construct validity and reliability of the instrument, as well as to conduct cross-cultural studies that allow its adaptation to other university contexts.