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Item type: Ítem , Access status: Acceso Abierto , Los efectos del cese de la producción petrolera en el Bloque 43 ITT del Ecuador desde el punto de vista del derecho tributario(Universidad Católica de Cuenca., 2026) Arévalo Alvear, Esteban EnriqueThis study analyzes the legal and tax implications arising from the definitive cessation of oil production in Block 43-ITT, in accordance with the results of the 2023 referendum. The main problem is based on the abrupt budget deficit caused by the loss of government surpluses generated by the operating public company and the elimination of taxable events related to taxes such as Value-Added Tax (VAT), Foreign Currency Outflow Tax (ISD, by its Spanish acronym), and the Income Tax paid by contractors. The government faces the challenge of implementing a democratic environmental mandate while ensuring macroeconomic sustainability without infringing fundamental rights. The main objective is to assess these consequences from a Tax Law perspective and explore the legal feasibility of compensatory mechanisms, such as environmental taxation or structural reforms. The methodology is based on normative analysis and a review of official macroeconomic projections, which estimate a loss of revenue of 13.800 million dollars and a total economic impact that, under a broader interpretation, reaches 16.470 million dollars. The results demonstrate that shifting this burden to taxpayers would undermine equity, leading to the conclusion that protecting nature must be reconciled with the principle of ability to pay.Item type: Ítem , Access status: Acceso Abierto , Estrategias innovadoras para el emprendimiento y desarrollo de Mipymes comerciales en Azogues-Ecuador(Universidad Católica de Cuenca., 2026-06-15) Paguay Lema, Diego GonzaloThis study focused on identifying the innovative strategies associated with entrepreneurship and the development of commercial MSMEs (Micro, Small, and Medium-sized Enterprises) in Azogues. It was carried out using a quantitative approach, within the positivist paradigm, with a cross-sectional design and an exploratory, descriptive, and correlational scope. The population considered consisted of 180 businesses registered with the Chamber of Commerce and Industries of Azogues, and based on this population, a sample of 123 MSMEs was selected. To collect the information, a self-administered survey with a Likert scale was applied. Five experts reviewed the instrument prior to its application. Following this validation, the questionnaire was reduced from 40 to 33 items. The overall reliability was acceptable, with a Cronbach's Alpha of 0.762. The analysis was conducted using SPSS 27. Since the data did not follow a normal distribution according to the Kolmogorov-Smirnov test, Spearman's Rho was applied. The results show that 61% of the businesses belonged to the commercial sector and that the main need identified was training (63.4%). Training was strongly associated with business development (r = 0.626; p < 0.001), while innovation and digitalization did not show a significant relationship. Keywords: business development, business training, digital transformation, entrepreneurship, MSMEs.Item type: Ítem , Access status: Acceso Abierto , Tolerancia farmacológica y falta de respuesta terapéutica tras el uso prolongado de alprazolam: reporte de un caso clínico(Universidad Católica de Cuenca., 2026) Chacha Pintado, Andrea EstefaniaProlonged use of benzodiazepines, especially alprazolam, has been associated with the development of pharmacological tolerance, dependence, and decreased therapeutic response, constituting a relevant clinical problem due to its physical, psychological, and social repercussions. This study presents a descriptive and retrospective case report of a 56-year-old female patient with a history of anxiety and chronic insomnia under long-term treatment with alprazolam. The methodology included a comprehensive nursing assessment, review of the patient's medical records, follow-up of the patient's progress, and comparison of the clinical findings with available scientific evidence. During the clinical course, a progressive loss of therapeutic efficacy was observed, manifested by an increase in anxiety symptoms, the need to increase the dose to achieve the same clinical effect, and the appearance of signs consistent with drug dependence. Sleep disturbances, daytime sleepiness, difficulty concentrating, mild withdrawal symptoms, and impaired work performance were also identified. The care plan focused on symptom management, monitoring for adverse effects, and education on the safe use of the medication. The patient's clinical progression demonstrated that prolonged use of alprazolam can promote the development of tolerance and dependence, compromising therapeutic efficacy and quality of life, which highlights the importance of early detection, continuous nursing follow-up, and the implementation of multidisciplinary strategies to promote the rational use of benzodiazepines and prevent complications associated with their prolonged use. Keywords: Alprazolam, Benzodiazepines, Drug tolerance, Substance-related disorders, Anxiety disorderItem type: Ítem , Access status: Acceso Abierto , Trastorno de estrés postraumático en enfermeras de áreas críticas durante la pandemia de COVID-19: una revisión de alcance(Universidad Católica de Cuenca., 2026) García Jiménez , Paula Nayeli; Guamán Pintado , Sthéfany TatianaIntroduction: The COVID-19 pandemic caused significant emotional distress among nursing staff, particularly those working in critical areas such as intensive care units (ICUs) and emergency medical services (EMS). Constant exposure to critically ill patients, fear of infection, excessive workload, and frequent contact with death contributed to the development of post-traumatic stress disorder (PTSD) and other mental health problems. Methodology: A scoping review was conducted in accordance with the PRISMA-ScR guidelines. The literature search was conducted in databases including PubMed, ScienceDirect, BVS, Scopus, and ProQuest. Terms related to PTSD, nursing, critical care, and COVID-19 were used. Studies published between 2022 and 2026 in English, Spanish, and Portuguese were included. A total of 18 studies were included in the final analysis. Results: Studies showed that PTSD was the primary psychological disorder experienced by nursing staff working in critical care areas during the COVID-19 pandemic. The main contributing factors were the work environment, work overload, staff shortages, emotional exhaustion, and continuous exposure to suffering. Furthermore, resilience, family support, and social and organizational support were identified as protective factors against PTSD. Conclusions: PTSD significantly impacted nursing staff in critical care areas during the pandemic. The findings demonstrate the importance of strengthening the psychological support network, improving working conditions, and promoting spaces for emotional support and/or follow-up. Keywords: nursing, Post-traumatic stress disorder, Critical care nursing, Intensive care units, COVID-19.Item type: Ítem , Access status: Embargo , EMBARGADO POR MOTIVOS DE INVESTIGACIÓN(Universidad Católica de Cuenca., 2026) Zhunio Uyaguari, Shenser Xavier...
