Vol. 9 No. 54 (2025): July - September

The documents address key issues related to education, social responsibility, and service quality. The first explores mathematical development in early childhood in marginal urban contexts in Guayaquil, identifying limitations in mathematical stimulation and family participation, and highlighting the need for intersectoral attention to improve learning. The second document analyzes the experiences of nursing students in clinical practice with older adults, highlighting the development of emotional and ethical competencies and underscoring the positive impact on strengthening technical and emotional skills. A growing interest in geriatric specialization is also noted. On the other hand, the quality of services at the Guayaquil Bus Terminal is evaluated, identifying areas for improvement such as cleanliness, safety, and punctuality, and suggesting specific actions to meet user expectations. In the field of digital taxation, the application of VAT to sports betting platforms in Spain and Ecuador is compared, highlighting regulatory differences and proposing improvements to the Ecuadorian system, with an emphasis on international cooperation. Finally, Facebook content metrics are examined to evaluate the University Social Responsibility of the Technical University of Ambato, concluding that better interaction and use of digital platforms could increase the impact and engagement of the university community.