Introduction. Contemporary architecture faces challenges arising from dynamic urban contexts and environmental constraints. Parametric design and digital fabrication have emerged as key tools for creating flexible, efficient, and sustainable modular structures. This article explores their application in the development of the "pixel wall," a self-supporting modular structure. Objective. The study aims to evaluate the feasibility of parametric design and digital fabrication in creating adaptable modular structures, using the "pixel wall" as a case study, and to contribute to academic training in architecture. Methodology. A mixed-method approach was employed, combining literature review, algorithm development in Grasshopper, and practical experimentation. Scale prototypes were fabricated in a digital fabrication laboratory using materials such as cardboard and MDF. Results. The results demonstrated that parametric design optimizes material usage and enables the creation of adaptable structures. Prototypes made from MDF showed greater stability, validating the importance of material selection and slot configuration. Conclusion. Parametricism is ideal for projects requiring flexibility and optimization, while the geometric method is suitable for simpler designs. The "pixel wall" positions itself as a versatile solution for public spaces, with potential for urban and academic applications. General Area of Study: Parametric Architecture. Specific area of study: Parametricism and digital fabrication. Type of study: Original research article and literature review.

This study aims to design a Wastewater Treatment Plant (WWTP) for the communities of Santa Rosa and San Francisco in the parish of San Isidro de Patulú, with the purpose of reducing the pollutant load of the wastewater and ensuring compliance with the maximum permissible limits established by current regulations. A characterization of the wastewater was conducted, identifying key physico-chemical parameters, with Chemical Oxygen Demand (COD), Biochemical Oxygen Demand (BOD5), and Total Nitrogen standing out as the main pollutants exceeding regulatory limits. Based on these results, an efficient treatment line was designed, allowing for a significant reduction of the pollutants present in the wastewater. The evaluation of the treatment efficiency demonstrated that COD, BOD5, and Total Nitrogen values were reduced to levels within permissible limits, allowing the treated water to be discharged into the Guano River. A Wastewater Treatment Plant (WWTP) was designed, which includes screening processes, followed by two sedimentation tanks, an upflow anaerobic filter (UAFF), and a drying bed for sludge management, ensuring that the final discharge meets the established environmental requirements. This study provides a technical and scientific basis for the implementation of a functional and efficient WWTP in the study area, contributing to the mitigation of the environmental impact generated by wastewater and promoting the sustainable use of water resources.

Introduction. The oil industry in Ecuador needs to change the way it monitors, inspects and maintains crude oil tanks. Industry 4.0, with IoT, AI and smart sensors, improves efficiency and reduces costs. However, there are technological and economic implementation gaps. A model is proposed to modernise and optimise these processes. Objective. To propose the technical and technological requirements necessary for the evolution of monitoring, inspection and maintenance processes in crude oil tanks in the oil industry in Ecuador towards a model based on the principles of Industry 4.0, to optimise operational efficiency, reduce environmental risks and improve sustainability.  Methodology.  Modernising crude oil tank monitoring, inspection and maintenance towards Industry 4.0 with IoT, drones and standardised cyber-physical systems includes diagnostic analysis, requirements definition, technology design, pilot testing and impact assessment. Results. The physical and cyber-physical Industry 4.0 system integrates IoT sensors, robots, drones and advanced technologies. Estimated investment of $196,000, optimizing efficiency, safety and operating costs, within global standards and ensuring long-term sustainability. Conclusion.  The implementation of Industry 4.0 technologies for the monitoring, inspection and maintenance of crude oil reservoir tanks is feasible in Ecuador's oil industries, as, with an initial investment of $196,000, it could optimize costs, increase operator safety and offer a high return on investment in the long term. General Area of Study: Industry and technology. Specific area of study: Industry 4.0, Oil & Gas. Type of study: Original article.

Introduction:  The Galapagos Archipelago Islands are in the Pacific Ocean 1,000 km away from Ecuador, because of the great biodiversity of species has been the primary basis for the formulation of Charles Darwin's theory of evolution. Declared by UNESCO as a World Heritage Site, these islands have faced significant challenges due to the exponential growth of tourism and the introduction of invasive species, irreversibly affecting the ecosystem. The main objective of this study is to analyze the impact of tourism on the ecosystems of the Galapagos Islands and propose the implementation of environmental management systems (EMS), such as ISO 14001, to mitigate these impacts and ensure the conservation of their biodiversity. To implement the methodology, a qualitative analysis was conducted that included a review of scientific literature and documentation on tourism in Galapagos, as well as the evaluation of reports on biodiversity and the environmental effects of tourism. Aspects of conservation and environmental management were analyzed to gain a deeper understanding of the challenges and opportunities for EMS implementation in the Galapagos archipelago. Based on the results obtained, the findings indicate that although tourism has generated significant economic benefits, it has also led to habitat alteration, increased waste, and overexploitation of natural resources. The implementation of environmental management systems and ISO 14.0001 could facilitate the regulation of tourist numbers, promote sustainable practices, and improve waste management. The need to evaluate and raise awareness among tourism operators and visitors about the importance of conserving ecosystems was highlighted. In conclusion, the adoption of environmental management systems is essential to mitigate the impact of tourism in the Galapagos Islands, ensuring the protection of its biodiversity and a sustainable balance between economic development and ecological conservation. General area of study: Environmental Management and sustainable tourism. Specific study area: implementation of ISO 14001 and other environmental management systems. Type of article: Systematic bibliographic review.

Introduction: Online classes have radically influenced the educational environment due to the growing dependence on technology, bringing with them negative effects on the emotional and mental aspects of students and consequently affecting their academic performance.  Objective: This study, through a bibliographic review, aims to determine the factors of online classes and their impact on students' emotional exhaustion. Objective: Methodology: The methodological approach adopted is primarily qualitative-descriptive, since a vast amount of information necessary to carry out this research has been collected through the use of primary and secondary sources. Results: The methodological approach adopted is primarily qualitative-descriptive, since a vast amount of information necessary to carry out this research has been collected through the use of primary and secondary sources. Conclusions: It was concluded that most students prefer to work in person, demonstrating a certain rejection of virtual education, as they state that the simple fact of sharing in the classroom between teachers and students strengthens their emotional states, while being exposed to the computer for long hours produces a lot of distraction, mental and emotional fatigue. General Study Area: Education. Specific area of study: Online classes. Type of study: Bibliography Review.

Introduction. In recent years, modern organizations have faced significant challenges, since measuring and reflecting intangible assets in their financial statements is a challenge, which is why it is one of the most complex areas of accounting. Objective. The objective of this research is to assess intellectual capital as an intangible asset and its impact on the profitability of companies that manufacture food and supplements for farm animals and pets in the province of Tungurahua. Methodology. The methodology included, in the first instance, a bibliographic review, the analysis of the strengths and weaknesses of the application of IAS 38 in companies in the sector and the application of the VAIC model for the measurement of intellectual capital in the sector of study. Results. The processed data reflected that there is a positive correlation between the level of recognition of intellectual capital and the profitability of the companies analyzed. It is necessary to highlight that the entities under study show the implementation of specific strategic plans to improve the management and quantification of their intellectual capital, which translates into a substantial increase in profit margins. Conclusion. The study highlights the importance of properly recognizing and managing intellectual capital in companies in the food and animal supplements sector in the province of Tungurahua. Those companies that stand out in this recognition tend to have better financial performance, evidenced by a higher return on equity (ROE) and a considerable Value Added of Intellectual Capital (VAIC). General study area: Accounting and Auditing. Specific study area: Intangible assets. Type of study: Original article.

Introduction:  Artisanal fishing is a key economic driver in coastal communities, such as Machalilla in Ecuador. However, the low financial culture of associations such as Armadores de Barco limits their capacity to manage resources, access credit and optimize investments. This research studies how to strengthen the tax culture of the members of this association through a system of actions. A system of actions to improve the financial culture of the members is proposed, consisting of three fundamental blocks. Objective: To develop a system of actions to raise the financial culture contributing to the socio-economic development of the Ship Owners Association of Machalilla parish. Methodology: It is developed under a fundamentally qualitative and exploratory approach; a descriptive documentary design is applied. The main sources of feedback for the research are journal articles. The research is carried out in a single period where, through a diagnosis, the tax culture of the members of the Ship Owners' Association of the Machalilla parish is evaluated, which allows for the development of a proposal. Results: A system of actions is recommended to raise the financial literacy of taxpayers based on an initial diagnosis carried out on a sample of 25 partners. Conclusion: It is concluded that the implementation of the proposed system of actions can gradually raise the tax culture of the members of the Ship Owners' Association of the Machalilla parish and contribute to socio-economic development. General study area: Economics Specific study area: Finance. Type of study: Original articles

Introduction: The competitiveness and sustainability of microenterprises depend on efficient financial information systems that combine theoretical foundations with technological tools for accurate and timely management. Technological innovation and digital strategies are highlighted as pillars for improving financial performance, through the use of information systems based on the monitoring of key indicators (KPIs) and IT systems. In Latin America, 80% of microenterprises operate informally, with limited financial training and access to technology. In Ecuador, 65% do not know basic accounting tools, aggravating profitability problems, especially in sectors such as community-based tourism. Objective: The objective of the work is to develop an information system oriented to financial knowledge and profitability for the Asociación Cabañas Turísticas Los Ciriales (Puerto López). Methodology: The study adopts a qualitative-descriptive approach, without experimentation, starting from general contexts of international microenterprise tourism to the specific case of the Asociación Cabañas Turísticas Los Ciriales. Theoretical, historical-logical and documentary methods are used to review global and local research on financial information systems in micro tourism enterprises. In addition, the analytical-synthetic method is used to characterise the KPIs and structure the information system, using the inductive-deductive method to contrast the bibliographical findings with the local reality. The research uses interview and statistical analysis to validate the feasibility of the proposed information system. Conclusion: From the study carried out, it can be seen that the operating condition of the Asociación Cabañas Turísticas los Ciriales is limited by the knowledge of finances and little structuring of the information system. This contrasts with the development of local micro-enterprises in the tourism sector, which can promote profitable businesses with good acceptance of services.  In addition, the level of digitalisation imposes different ways of thinking about businesses such as the one studied, which broadens the training needs but increases the capacities for growth and management of the risks common in the tourism sector. Type of study: Original articles

Introduction: Tax culture is a key element in the economic and social development of entities and territories in general. Taxpayers' knowledge of rules and regulations, as well as of tax systems and the benefits they offer, is an essential basis for economic growth and good management of the entities.  This research, based on the study of international and territorial references, identifies key factors that contribute to tax culture. This study makes it possible to triangulate results from benchmark studies and a survey of members of the Humpback Whale Association of Puerto Cayo Parish, which makes it possible to identify factors involved in the tax culture of this association as such. Non-compliance with taxation brings with it insufficiencies in the economic development of the entity, as well as local development. Objective: To identify the fundamental factors involved in the tax culture of the Humpback Whale Association of Puerto Cayo Parish and their influence on the organization’s financial management. Methodology: This research is fundamentally qualitative and descriptive; no experiments are carried out. In order to identify the factors involved in the tax culture in the Humpback Whale Association of Puerto Cayo Parish, a documentary analysis was carried out to identify key elements for the research. After the initial identification of these factors by the author of the research, a survey was conducted with a sample of 14 members of the Humpback Whale Association of Puerto Cayo Parish triangulate and identify the factors involved in the tax culture of the association as such. Results: The key factors involved in the tax culture of the Humpback Whale Association of Puerto Cayo Parish and their influence on the organization’s financial management are identified. Conclusion: Among the key findings of the research, the key factors that intervene in the tax culture in the Humpback Whale Association of Puerto Cayo Parish are identified as adequate training of taxpayers, effective use of technology and knowledge of tax incentives. Type of study: Original articles.

Data Envelopment Analysis (DEA) is a non-parametric technique to evaluate the relative efficiency of decision-making units in the tourism sector, comparing inputs (resources) and outputs (results). The present study evaluates the efficiency of the Higher Business Management Organization (OSDE) Campismo Popular in the Cuban provinces during the period 2019-2023 through the use of Data Envelopment Analysis (DEA), specifically under the variable returns to scale (VRS) model. The research covers a research gap in the existing literature by focusing on the management of popular camping. Seven input variables were analyzed: actual national tourists days, actual available cabin days, actual cabin days occupied by nationals, actual national physical tourists, actual transported national tourists, actual excursions and average tourism stay; and two output variables: total income and profits. The results reveal a high differentiation in efficiency levels, highlighting Villa Clara, Camagüey, Santiago de Cuba, Artemisa and Granma as inefficient provinces in the last year. Slack analysis identified specific increases needed in inputs and actions to achieve efficiency. This study contributes to the methodological advance in the evaluation of efficiency in the Cuban tourism sector and offers practical recommendations for the optimization of the management of the OSDE popular campismo, promoting its economic and operational sustainability.