Facultad de Jurisprudencia y Ciencias Políticas
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THE SCOPE OF THE PRINCIPLE OF CONTRIBUTIVE CAPACITY IN THE ECUA-DORIAN LEGAL TAX REGIME

2023 , Ochoa L.J.A. , Barrera E.P.S.

The main objective of the research was to determine the importance of the principle of contributive capacity in the national legal tax system, in order to contribute to avoid the affectation to the patrimony of the taxpayers, and at the same time the proliferation of elusive and evasive figures in the face of the excessive taxation. With the 2008 Constitution, the tax system is governed by principles that set the basis for the creation, modification and extinction of taxes, which are established in Article 300, in which, although the principle of contributive capacity is not expressly included, it is immersed in the tax principles of equity and progressiveness. Therefore, the legislator will determine the taxpayer’s taxpaying capacity. This research applies the qualitative methodological approach and methods such as analytical-synthetic, historical-logical and inductive-deductive. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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Emission inventory processing of biomass burning from a global dataset for air quality modeling

2022 , Pino-Cortés E. , Carrasco S. , Díaz-Robles L.A. , Cubillos F. , Cereceda-Balic F. , Vallejo F. , Fu J.S.

Wildfires generate large amounts of atmospheric pollutants yearly. The development of an emission inventory for this activity is a challenge today, mainly to perform the air quality modeling. There are accessible available databases with historical information about this source. The main goal of this study was to process the results of biomass burning emissions for the year 2014 from the Global Fire Assimilation System (GFAS). The pollutants studied were black carbon, organic carbon, and fine and coarse particulate matter. The inputs were pre-formatted to enter into the simulation software of the emission inventory. In this case, the Sparse Matrix Operator Kernel Emissions (SMOKE) was used, and the values obtained in various cities were analyzed. As a result, the spatial distribution of the forest fire emissions in the Southern Hemisphere was achieved, with the polar stereographic projection. The highest emissions were located in the African continent, followed by the northern region of Australia. Future air quality modeling at a local level could apply the results and the methodology of this study. The biomass burning emissions could add a better performance of the results and more knowledge on the effect of this source. © 2021, The Author(s), under exclusive licence to Springer Nature B.V.

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RIGHT OF POSSESSION OR RIGHT OF DOMAIN AGAINST THE LEGALIZATION OF LANDS IN THE ECUADORIAN CIVIL CODE

2023 , Cárdenas Paredes, Karina , Salcedo E.R.R.

The legalization of land by possession has been considered a social problem for years, in view of the fact that there has been a lack of knowledge or lack of legal advice to regulate the situation of real estate before the competent agencies. The objective was to analyze the main reasons why people have not legalized their land and whether or not there has been a problem with the right of ownership, which leads the authors to demonstrate the need to change the course of this problem, giving importance to the legalization of land that is within civil law. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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Occupational Risks: A Comparative Study of the Most Common Indicators in Uruguay, Cuba and Ecuador

2023 , Acosta Pérez, Paul Bladimir , Espinosa Pinos, Carlos Alberto , Acuña Mayorga, José Miguel , Lascano Arias, Giovanni

Efficiency and effectiveness in daily work activities demand the control of processes, those elements that can affect the health of employees known as occupational risks. The objective of this study was to identify indicators of more frequent labor risks in the countries of Uruguay, Cuba and Ecuador, for which a bibliographic compilation was carried out, as well as a descriptive analysis of the indicators of occupational risk. The results show that the countries analyzed coincide as the highest index of risks to manufacturing industries. It is concluded that the international regulations and conventions that govern safety have been accepted by the different countries that make them up, mainly in the statistical registry of accidents, reports, affiliates among others. Finally, policies aimed at the prevention, detection, monitoring and eradication of occupational risks in the workplace must be established. © 2023 IEEE.

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APPLICABILITY OF THE INTERNATIONAL PROTOCOL ON ECONOMIC, SO-CIAL AND CULTURAL RIGHTS: RIGHT TO EDUCATION IN AFGHANISTAN

2023 , Masabanda Andreeva Y.J. , Santamaría Velasco, Juan Pablo , Panchi Cerón A.S.

The purpose of this research is to analyze the applicability of the International Covenant on Economic, Social and Cultural Rights, specifically, in the context of the human right to education in Afghanistan, which is one of the rights that make up the catalog of the Covenant. This right has been widely criticized because the rights enshrined in it (second generation rights) are considered by the doctrine as “costly”, “rights of provision” and, because of this nature, the intervention of the State is undoubtedly required to provide them, even in their most basic manifestation. Unlike the first-generation rights found in the International Covenant on Civil and Political Rights, the aim is the freedom of individuals and non-interventionism on the part of the State. A descriptive methodology is used with a qualitative approach in the review of documents and the use of theoretical methods such as analytical, synthetic and inductive-deductive. The results show that Afghanistan is one of the countries that has signed and ratified the ESCR Covenant, however, the lack of a complete and equal education system for men and women violates the provisions of the International Covenant on Economic, Social and Cultural Rights, since it is not only impossible to speak of a secular education, but also of an equal education for both sexes, which brings with it several violations of human rights. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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Open-Source Web System to Improve Eating Styles Accompanied by Exercises: HealthLife

2023 , Miranda, Alba , Carreño S. , Vera J.

Nowadays, dietary and physical health is as important as general health problems. Several web and mobile applications try to cover health care to provide better food and physical conditions for users, but approximately 90% of these are paid. The objective of this research was to develop HealthLife. This open-source web system makes it easier for users to obtain meal and exercise plans, complemented with the help of professionals in each of these areas. The methodology was divided into two parts: on the one hand, a Systematic Mapping Study (SMS) was used for the bibliographic study; on the other hand, a novel software development methodology called OSCRUM was used to carry out the development tasks in an orderly and rigorous manner, facilitating the speed of these tasks and thus obtaining a quality web system. The result was the development of an open-source web system focused on controlling food and physical health. This web system is designed responsively so that it can be used correctly from any device such as a laptop, tablet and/or cell phone, thus helping the user to visualize their progress in health control from any electronic device. In addition, this web system offers users attention via chat with the professionals in charge of their subscribed plan. © The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2023.

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COLLECTIVE RIGHTS AND THE NON-BINDING NATURE OF PRIOR CONSULTATION

2023 , Moya M.I.C. , Hidalgo L.R.M.

The term Nation-State is related to various types of government within a given constituency, being subject to rights and du-ties, in addition to establishing as the main state assignment, the respectful coexistence between each of the individuals that comprise it. The historical celebration of the Constitution of the Republic of Ecuador of 2008, considered as a guarantee, due to the great catalog of rights that it promulgates, introduced precepts such as interculturality and plurinationality, reflected as a reflection of the historical struggle of vulnerable groups. The state’s disrespect for the non-binding nature of prior consultation against Collective Rights will be analyzed in this paper through a qualitative research modality, using scientific methods such as documentary, analytical and inductive bibliographic review. With which it is possible to conclude that the collective rights and the consideration of the results of the prior consultation in a mandatory manner, is not considered by the Ecuado-rian State, showing the urgent need to achieve an effective protection of the aforementioned right, as well as, to integrate the real binding character within the consultative process. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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SINGLE-PARENT TENURE AND THE RIGHT TO THE FAMILY

2023 , Villacis Núñez E.J. , Rodríguez Salcedo, E.

According to the Ecuadorian legal system, there is no regulation regarding the management of single-parent custody, but based on what is established in the Code of Childhood and Adolescence (2003), when speaking of single-parent custody, it is alluded to as a consequence of divorce, after an analysis of the actions of jurisdictional bodies, public institutions, non-governmental organizations, associations and foundations to measure the psychological consequences for children and adolescents, the effect of divorce and family breakup. For this purpose, this analysis will review national regulations and international human rights instruments from the constitutional context. It is mentioned that single-parent custody is born as a form of legal institution which is considered as a right to the family for children and adolescents, therefore the incidence within single-parent custody is considered as a right to the family and the principle of the best interest of the child is born, which is recognized as an element that allows identifying the family as a nucleus within society and that is protected and protected by the state. This article aims to analyze the regulations and the legal framework by means of a quantitative and descriptive methodology, this allows a deep reasoning and a clear answer to the problem, where it is mentioned that single-parent custody is not guaranteed by the constitution and several international instruments. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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THE LACK OF JOB OPPORTUNITITIES FOR OLDER ADULTS IN ECUADOR

2022 , Bermúdez Santana, Diana Maricela , Jiménez Vergara, L

The objective of this scientific article is to determine the impact of the so-called Organic Law for the Promotion of Youth Work, Exceptional Regulation of the Working Hours, Severance and Unemployment Insurance, in the constitutionally recognized principle of equality, with respect to hiring employment of older adults in Ecuador. And it is that, in the country, it is obser-ved that there is a lack of job opportunities for older adults, who in many cases need to join the labor market to be able to survive and meet their basic economic needs, such as: food, health, housing, clothing, among other. In addition, due to the importance of the personal self-realization of the human being at any stage of his life, which depends to a large extent on the self-satisfaction of his needs. Therefore, it is striking that the National Legislative Assembly has only legislated for the benefit of a certain sector of the population, to supposedly guarantee them a job with a law, and the principle of equality is violated, so that older adults they can also access a source of employment, which could even be discriminatory. The present investigation in this regard, demands the use of methods such as: the synthetic analytical, the historical-logical, and the inductive-deductive, to achieve the general objective set and through a merely qualitative approach. © 2022, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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GENDER EQUALITY IN INTERNATIONAL LABOR STANDARDS AND FAIR RECRUITMENT

2023 , Pangol Lascano, Alberto , Romero Carrera E.C.

At the global level, the universalization of labor rights is in a stage of profound transformation, aimed at strengthening protective mechanisms. The States have committed to propose responses to all these challenges with multidimensional criteria and framed in the fulfillment of fundamental rights. This is how the ILO through the NIT includes principles and rights at work as enabling conditions that contribute to a better life condition of society. In this context, this research aims to analyze gender equality in international labor standards and fair hiring, through a legal-comparative analysis, responding to a qualitative research approach. The results made it possible to show that, although international labor standards have not been fully integrated into national legislation, which violates the principle of gender equality, since women continue to be discriminated against in terms of employment and occupation. In addition, globalization has affected the migration of workers, which is why the fair hiring process arises, promoted by the ILO, and whose initiative is to prevent abuses of workers, human trafficking and forced labor. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

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