Revista Publicando

Volume 11, Issue 44 of Revista Publicando offers a collection of research articles that reflect the journal's commitment to rigorous and diverse analysis within the social sciences, covering topics that range from education and economics to tax culture and gender violence. This issue is distinguished by its varied methodological approaches, each aimed at illuminating contemporary social complexities across Latin America and other regions.

In this edition, Douglas Ernesto Mancía Barrientos presents the article Curricular Methodological Route for the Design of Study Plans and Programs, an analysis exploring the creation of a methodology for curricular development in higher education institutions in El Salvador. Using a qualitative approach grounded in the interpretative paradigm, Mancía Barrientos outlines a methodological route that emphasizes the social context and professional competencies as foundations for designing coherent and relevant study programs. His work underscores the importance of involving all stakeholders in the educational process to ensure its effectiveness and relevance.

The issue also includes the study Impact of Digital Tools in Language Education: Perspectives of Teachers and Students, authored by Tijana Gajić, Maja Veljković Michos, Aleksandra Gagić, and Neda M. Maenza. This article examines the essential role of digital tools in foreign language teaching in Serbia, especially within the context of the COVID-19 pandemic. Through surveys of teachers and students, the authors reveal discrepancies in perceptions of the use of these tools, highlighting both the benefits and challenges associated with their implementation in hybrid learning environments.

In the field of economics, Anabel María Riofrio Rivas, José Job Chamba Tandazo, and Jorge Luis López-Lapo analyze in Economic Factors and Delinquency Levels in the Credit Portfolio of the Cooperative Sector in Ecuador how variables such as GDP, unemployment, and interest rates impact delinquency in Ecuador’s cooperative sector. Employing a quantitative approach with multiple regression models, this study emphasizes the need for financial institutions to adapt to economic fluctuations to promote greater financial stability and facilitate social inclusion through credit.

The article Innovative Strategies in the Recovery of Delinquent Accounts Applied in a Metal-Plastic Industry, by Lupe Johanna Macias Romero, Rosa Benites-Medina, and Roberto David Lopez Chila, focuses on debt recovery practices at Plastimet S.A. Through a mixed-methods approach, the authors analyze implemented strategies, such as economic incentives and digital platforms, which have proven effective in improving debt recovery for the company, thus ensuring its financial stability.

Livise Gissella Riofrio Caraguay, Verónica Cecilia Cabrera González, and Jorge Luis López-Lapo offer an analysis on Tax Culture and Compliance with Fiscal Obligations among Taxpayers in the City of Loja. This article delves into the factors influencing tax culture in Loja, Ecuador, highlighting the urgent need to strengthen tax education to reduce evasion and raise awareness about the importance of complying with fiscal obligations.

Finally, the issue closes with Gender Violence and Social Change, by Daniel Galán Rello and Natalia Rodríguez Valladolid. In this study, the authors explore gender violence as a phenomenon deeply rooted in Spain’s cultural and social structures. The research emphasizes the evolution of legislation and public policies, stressing the importance of social change and the transformation of power relations to eradicate this form of violence. It also highlights the need for comprehensive support for victims and a commitment from society as a whole.

With this set of studies, Revista Publicando reaffirms its mission to provide a space for critical reflection and knowledge dissemination in the social sciences, promoting dialogue and research that address contemporary challenges in Latin America and around the world.