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Tax Evasion: An Attack on the Public Interest

Economic fraud has been a crime little controversial in the media and social networks, it is part of white collar crimes, that is, those that are committed by economic powers. In this context, with this paper we analyzed the causes that make up the tax fraud, established in Art. 298 of the Comprehensive Criminal Organic Code, in order to generate a distinction with administrative sanction. For the collection of information, qualitative techniques such as bibliographic review were used, as well as the non-participant observation of news bulletins to buy the doctrine with the facts of social commotion. The main result is the determination of deprivation of liberty in cases where the fiscal tax infraction constitutes a crime.

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Paúl Alejandro C. Maldonado mail -
Brandon Paul A. Caiza mail -
Cristian S. Yuqui Villacrés mail -
Margarita G. Alomía mail
link https://doi.org/10.54216/JSPR.020102

Volume & Issue

Vol. Volume 2 / Iss. Issue 1

Details open_in_new

Extracontractual State Liability Under the Organic Administrative Code

In the present work, the requirements established by the General Organic Code of Processes for the configuration of the extracontractual responsibility of the State were conceptualized through an exploratory-explanatory model, emphasizing the qualified damage. Of which three functions are included within the determination of responsibility: the function of patrimonial repair, the preventive function and the control function. Therefore, it was concluded that the qualified damage is understood as an unbalanced public charge over a managed one due to the deficient state action, which leads to a patrimonial reparation and to be the moral case.

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Paúl Alejandro C. Maldonado mail -
Yusmany P. Martinez mail -
Gabriela S. Escobar Valverde mail -
, Juan D. Inca Erazo mail
link https://doi.org/10.54216/JSPR.020103

Volume & Issue

Vol. Volume 2 / Iss. Issue 1

Details open_in_new

Discretionary Review of Administrative Offenses With A Sexual Nature in the Ecuadorian Educational System

The present work deals with the discretionality with which the executive branch, through the President of the Republic, issues resolutions that provide the impetus for the appeal for review, within the administrative summaries substantiated by the Ministry of Education, stating that all and each one of the processes of sexual connotation evidences error of fact and of law in its resolutions; In this regard, it is established that the District Dispute Resolution Boards are subject to non-compliance and that they must apply in a general manner to all processes, this argument to initiate the Extraordinary Review Resource. With this argument, they request that the public servants, who had a sanction other than dismissal, be reviewed the entire file, leaving no alternative but to appear again, and with the specific provision that it be applied to the offending server. in law it corresponds, without considering that the rule invoked in this particular case, Article 178 of the ERJAFE, literal a), error of fact and of law, should be understood as ignorance that affects some element of the legal act in the conditions or circumstances in which they took place and the error of law on their part falls on the legal rules that apply to the specific case; consequently it is evident that the resolution of the executive is based solely and exclusively on the popular clamor for cases of sexual abuse without specifying in each concrete case, its foundation.  

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Klever A. Guaman Chacha mail -
Eduardo Hernadez Ramos mail -
Cesar Ochoa Dias mail -
Telmo Salomon Coba Toledo mail
link https://doi.org/10.54216/JSPR.020104

Volume & Issue

Vol. Volume 2 / Iss. Issue 1

Details open_in_new

The Reintegration of Former Inmates Into Society, A Social Issue In Santo Domingo

What happens to the person who fulfills a sentence, and after months or years gets his freedom? How society receives this individual; we would be able to offer him work or opportunities to develop as a productive person to society and to the country. The role of the State has much to do with the issue, are the current governments fulfilling the rehabilitation of persons deprived of their liberty? By customs and ideologies, we have managed to stigmatize a former inmate; this person is seen as inferior in the social class, unable to reintegrate back into society, unable to work because we are invaded by distrust, since it is believed that who is sentenced to serve a sentence for different types of crimes Within a prison, it will leave with more perfection to commit a crime, so society acts with rejection, to provide an opportunity to the ex-prisoners. By statistics, it is known that prisons have become overcrowded, and that the current penitentiary system of Ecuador does not comply with the fundamental objectives of our Constitution, and is not attached to considering the person deprived of liberty as a vulnerable group and priority.

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Leny Cecilia C. Muñoz mail -
Holman Steven S. Ramos mail -
Johanna Rocio C. Granda mail
link https://doi.org/10.54216/JSPR.020105

Volume & Issue

Vol. Volume 2 / Iss. Issue 1

Details open_in_new

Denunciation of Icsid Investment Treaties. Cases of Bolivia, Ecuador, And Venezuela

In the present paper diverse aspects related to the denunciation of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States of the International Centre for Settlement of Investment Disputes (ICSID), Washington, 1965, were analyzed, on the part of Ecuador, Bolivia and Venezuela. The events; the positions of those States regarding the denunciation of the Convention; the consequences of the complaint and possible outputs that the actors involved can take within the framework of settlement of disputes of international investment treaties and the current status of the subject were the matter of study.

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Carlos G. Grimaldo Lorente mail -
Víctor Hugo Lucero mail -
Marco Chulde mail -
Jaime Cadena mail
link https://doi.org/10.54216/JSPR.020201

Volume & Issue

Vol. Volume 2 / Iss. Issue 2

Details open_in_new

The 'Empty Chair': Its Use By Youth In The Province Of Santo Domingo De Los Tsáchilas.

The Rights of the people as well as their exercise are fundamental in the development of every society; that's why the current Constitution opened a field of action for citizen participation, based on the precept that sovereignty lies with the people whose will is the basis of the authority exercised through the organs of public power and democratic means. The paper aims at establishing the real state of citizen participation and social control exercised by the youth of the province of Santo Domingo de los Tsáchilas, considering that the percentage of young people in this province exceeds 28% of the total population, becoming the main actor called to exercise the rights of citizen participation contemplated in the Magna Carta. The field study and specifically the survey revealed that young people in the province are not only aware of their rights as citizens but also, the existence of citizen participation mechanisms such as the empty chair; bringing as a serious consequence, that the youth of Santo Domingo is not ready to face in an active way the corruption and abuse of power that may occur by officials of public institutions; as the mechanisms of citizen participation were created to stop one of the most devastating evil – the corruption that afflict the country arising within the public administration.

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Alexandra Andino Herrera mail -
Maritza Cuenca Díaz mail -
Hayk Paronyan mail -
Viviana Murillo mail
link https://doi.org/10.54216/JSPR.020202

Volume & Issue

Vol. Volume 2 / Iss. Issue 2

Details open_in_new

The Fundamental Human Rights of Irregular Migrant Workers In the International Legal Context.

Legal norms regulate the situation of migrants. However, at the international level they are primarily responsible for establishing fundamental human rights, but the normative development of both the United Nations and the ILO focuses primarily on analyzing the situation of migrant workers in a regular condition, which leaves the situation aside. of irregular migrant workers. The method of content documentary analysis was used to review and evaluate various sources, studies and legal documents. In the same way, the analytical-synthetic method is used, which allows the most important to be integrated from the study of the normative and jurisprudential sources. The conclusion was reached that migrant workers in an irregular situation are effectively unprotected by legal norms and do not even have the possibility of achieving decent work.

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Mercedes Navarro Cejas mail -
Magda Cejas Martínez mail -
Luis Fernando P. Piñas mail -
Ximena Iglesias mail
link https://doi.org/10.54216/JSPR.020203

Volume & Issue

Vol. Volume 2 / Iss. Issue 2

Details open_in_new

Analysis of Socially Responsible Participation in the Community

Previous research indicates the importance of the active and socially responsible participation of companies as members of society to contribute to their economic and social development, that is, a step beyond philanthropy. In this sense, the objective of this study is to analyze the role that the different organizations of the business sector of Imbabura really play within the community where they operate. The different suggested areas within the ISO 26000 standards, such as education, culture, job creation, among others, were taken as the basis for the analysis. The qualitative-quantitative approach was used, with descriptive scope, using as analytical-synthetic, inductive-deductive and historical-logical methods. The survey and the interview were used as techniques for data collection, for which the respective instruments were designed and applied to different companies in the sector. The results show that the participation of the companies within the community is not significant and that, therefore, it is necessary to promote the responsibility of the companies in the development and social integration. Include concepts of sustainability and sustainability in their strategies, which allows generating trust and commitment with the communities in which they carry out their activities.

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Johana C. Sierra Morán mail -
Jenny Fernanda E. Chuga mail -
Wilmer Medardo A. Collaguazo mail -
Carlos Wilman M. Gudiño mail
link https://doi.org/10.54216/JSPR.020204

Volume & Issue

Vol. Volume 2 / Iss. Issue 2

Details open_in_new

Strengthening Values in Uniandes Puyo University Students

The formation of values ​​has been a constant concern of humanity in the course of history through different theoretical positions and nowadays it has become a dilemma of vital importance for the education of the new generations, manifesting itself in a crisis of values ​​in some spheres of society. The objective of the research was to develop educational strategies to strengthen the value systems linked to morality, expressed in the interests and motivations of university students pursuing the Accounting Audit and Business Administration careers through the subjects received and their link with the social reality, in Uniandes Puyo extension, offering from its learning axiological sources such as friendship, moral ethics, generosity, solidarity, honesty, responsibility, respect, tolerance and cooperation. The study was developed on a descriptive basis, using methods, techniques and instruments, documentary analysis, interview, survey and direct observation. In conclusion the proposal, contributed to strengthen the integral formation and values ​​of the students.

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Mauricio Amat Abreu mail -
Dunia Cruz Velázquez mail
link https://doi.org/10.54216/JSPR.020205

Volume & Issue

Vol. Volume 2 / Iss. Issue 2

Details open_in_new

Program of Prevention of Sexual Abuse, in Alejandro Rafael Mera-Tulcán Educational Unit, 2017.

This article is a research product was made in the Alejandro Rafael Mera Educational Unit, which aimed to implement a program for teachers and parents to prevent sexual abuse in children of that institution. Quali-quantitative research was carried out; Data was observed and collected through a survey directed at teachers and parents to determine the level of knowledge they possessed regarding sexual abuse. When carrying out the investigation, a high percentage of parents and teachers who know about child sexual abuse was found, but it is very alarming to know that there are still many cases of sexual abuse, which allows us to identify that they are not transmitting knowledge. towards children and adolescents on the subject, so that this problem can be avoided, which is considered to be a current issue of Public Health and which is one of the worst forms of violence against children and adolescents, for which it was considered necessary the application of the program for the prevention of sexual abuse and what better if it could be applied in teachers and parents to intervene in the family and educational contexts. Finally, research through the implementation of the program aimed at teachers and parents for the prevention of sexual abuse in children and adolescents, it could be concluded that through preventive strategies as part of the current Health model, participants identify the main risk factors, the consequences, the most appropriate prevention measures for child sexual abuse, committing to transmit the information to their children assuming a leading, active and conscious role in the prevention of sexual abuse.

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Sara Ximena Guerrón mail -
Yadira N. Almeida Montenegro mail
link https://doi.org/10.54216/JSPR.030101

Volume & Issue

Vol. Volume 3 / Iss. Issue 1

Details open_in_new