Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Introducción. “Métodos alternativos de solución de conflictos en la recuperación de la Cartera Educativa”,  es el punto de partida del presente estudio, efectuado considerando que la ley suprema reconoce el arbitraje y la mediación como procedimientos para solucionar un conflicto; lamentablemente algunos los ciudadanos, especialmente los administradores de las  instituciones educativas particulares  desconocen estas tácticas y acuden a la justicia ordinaria, contribuyendo a la acumulación de los procesos en las entidades de justicia a nivel nacional, siendo la mayor preocupación vivir en una cultura problemática y conflictiva, agravándose con el transcurso del tiempo. Al respecto, la mediación orienta hacia la solución de los conflictos mediante el fortalecimiento de los canales y formas de comunicación que orienten hacia la comprensión y reconocimiento mutuo. Objetivos. Analizar la importancia de los métodos alternativos de solución de conflictos en la recuperación de la Cartera Educativa. Fundamentar teóricamente el derecho a la educación. Identificar los métodos alternativos de solución de conflictos, determinar la importancia de la recuperación de cartera en educación privada. Metodología. Se aplica la investigación bibliográfica mediante la realización de una revisión bibliográfica documental. Resultados. Los métodos de solución son procedimientos alternativos, así, la negociación, la mediación, el arbitraje, la conciliación y la transacción, incluyen disposiciones que son aplicadas con sujeción a la ley, para llegar a acuerdos por delegación de la autoridad competente, con responsabilidad compartida e iniciativas que contribuyan al buen vivir.  Conclusiones. La mediación y la negociación cumplen un rol fundamental en los esfuerzos por mejorar el funcionamiento de los sistemas judiciales, la convivencia social y la competitividad económica. Área de estudio general: Derecho. Área de estudio específica: Mediación y Arbitraje.

Introduction: The research was conducted considering the analysis of simulators in higher education and its application as a real practice of the applied subjects, as strategic models in education, which serve for decision-making in organizations. Objectives: Analyze the applicability of business simulation as a tool in organizations. Methodology: The research was conducted with a description method, to analyze the planning of the research conducted, the use of social networks to verify the educational institutions that apply business simulation of each part of the variables related to the development of a research project. research, with documentary, field research, Analysis-synthesis, Induction-deduction, Historical-logical. Results: The following concerns emerge from the research analyzed: What theoretical knowledge have you applied in business simulators? What skills have you developed using business simulators? Have you had any problems using business simulators? What drawbacks did you have in your experience with the business simulator. The systematization of experiences makes it possible to ensure that the use of simulators is not properly implemented within the institutions where the situational investigation was conducted. Conclusions: The research conducted shows that the application of business simulators as a decision-making tool in organizations is especially important to analyze competitive advantages. There are different teaching-learning methods that are provided to students to prepare them professionally such as the traditional one (pre-professional internships), links with society, case studies (solution proposals) and business simulators, is an innovative strategy that has made it possible to combine theory with practice immediately.

Introduction: The current research focuses on the management of digital telephone evidence at the scene of the crime being this, the probative value of the information stored or established in digital form that can be used in trial, with the purpose of analyzing its control determining the correct handling of digital evidence by bibliographic search. Objective: To conduct a bibliographic search on the proper handling of the telephone digital evidence at the crime scene. Methodology: The research is documentary and bibliographic, descriptive, which has a retrospective cross-sectional sequence, using information collected and updated from the different scientific databases from where information regarding the research topic will be obtained and as a sample six documents found in scientific journals, books, and review articles. Results: Important aspects to follow in the treatment of digital indications as evidence according to several authors will be detailed. Conclusion: It was determined that the digital storage of information through mobile smart devices is especially useful to decipher the motive of the crime today. Therefore, the bibliographic search for innovative trends in terms of deciphering evidence on mobile devices are relevant when collecting information about the facts in criminalistics and forensics. Science Area: Laboratory – Criminalistics/Forensics.

In this research work, the legal figure of the arrest in flagrante delicto motivated by the presumed mediate or intellectual authorship is analyzed. To do this, using the qualitative research method, and through the analysis of the case of Leonidas Iza Salazar, an Ecuadorian indigenous leader, detained due to the recent social protests unleashed in Ecuador, we will verify whether, in fact, the characteristics of criminal flagrancy, determined by the norm, doctrine and jurisprudence, are consistent with the criteria that criminal dogmatics has delimited regarding indirect authorship, in order to determine if the arrest and qualification of flagrante delicto under the figure of intellectual authorship is indeed viable of a crime.

Introduction: In connection with the increasing digitization and customer expectations, retail organization in the tourism sector has acquired a particularly important and significant role now and in the future. This means that without a good strategy and a well-thought-out concept, there is no properly functioning trade logistics for industry or trade. Objective: to diagnose the commercial coordination process in the retail entity ``Las Arenas´´ in the tourist destination Guardalavaca. Methodology: Methods and techniques were used, including analysis and synthesis, induction-deduction, surveys, direct observation, and the application of a procedure where an internal and external diagnosis was made. The procedure proposed by Ferrer & Castellano (2014), starts in the first place from the periodic evaluation of the logistics system, in which it is determined if there are difficulties in its management, if there are no problems, the periodic evaluation continues, otherwise, passes to carry out the diagnosis of each of the elements of the logistics system. Results: The analysis conducted in the retail entity ``Las Arenas´´ showed that the coordination process still has deficiencies, not only in this entity but in the entire national coordination system. This is reflected with the use of the procedure used by Ferrer & Castellano (2014), which, although many years have passed, is the object of study for the diagnosis of coordination processes in different facilities. Conclusion: It is concluded that the scientific article showed that the procedure used was able to diagnose the commercial coordination process in this retail entity. The application of the proposed actions will allow the store to improve the management of its coordination system.

Introduction. To promote economic reactivation and mitigate the negative effects of the pandemic, it is essential to promote the sustainability of public finances and improve the delicate situation of insecurity that Ecuador is going through. Purpose. Obtain a perspective of post-COVID economic reactivation in the commercial sector of the country. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was addressed to 600 micro, small and medium-sized entrepreneurs. Results. The financial and management strategies that the commercial sector has chosen for economic reactivation are given by the diversification of products 15.60%, 12.39% renegotiation of debt with creditors, 11.93% discounts for cash sales and prompt payment , 11.47% liquidity, teleworking 11.01%, use of technological tools 10.09%, granting of financing from a financial institution 9.17%, improving the image of commercial companies 8.26%, implementation of online commerce 5.50%; and, analysis of the validity of the current business model 4.59%, skills that have allowed to boost the economy, improve productivity through innovation, take advantage of opportunities for sustainable growth, since they are constituted, in a high percentage, by small and medium-sized companies that depend essentially on the support of the Government and other private institutions to develop commercial activities. Conclusion. More than two years after the start of COVID-19, productive capital figures are still 20% below pre-pandemic levels. Real government policies are needed to help companies drive investment and growth.

Introducción: La revolución digital ha implicado importantes cambios sociales, culturales y psicológicos que han dado lugar a la aparición de un nuevo tipo de consumidor, con un estilo de vida diferente y hábitos de compra muy particulares. Objetivos: Describir el comportamiento del consumidor digital cubano en el destino turístico Cuba. Metodología: Se realizó una investigación mixta y como parte de ella se aplicaron encuestas a 310 consumidores del entorno digital. Resultados: La mayoría de los encuestados (90,97%) contaban con un celular para navegar por Internet. El 64,2% refiere emplear Internet muy frecuentemente y lo emplean principalmente para solicitar información (89,03%) y compartir experiencias (53,22%). Las redes sociales son el medio más utilizado para obtener información sobre las distintas ofertas del destino Cuba (80,64%). Conclusiones: En Cuba, los consumidores digitales prefieren los teléfonos móviles para la búsqueda de información turística y la publicación en redes sociales. El precio, la seguridad de las plataformas de pago y las recomendaciones de amigos y familiares son factores clave en su decisión de compra, por lo que las empresas deben adaptar su estrategia de marketing digital para llegar a ellos eficazmente. Área de estudio general: Turismo. Área de estudio específica: Marketing.

Introduction: the adoption of International Financial Reporting Standards (IFRS) responds in many countries to a need for standardized accounting standards. Meanwhile, each country establishes regulations that, in some cases due to costs, time and other reasons, have not been updated in a timely manner, hindering in many cases the proper management of information. Objectives: the objective of this research was to analyze the efficiency of the application of IFRS in the accounting processes of Small Size Enterprises (SMEs). Methodology: this work was non-experimental, cross-sectional, exploratory, and descriptive, a questionnaire of open and closed questions was applied to 10 SME accountants selected for convenience. Officials from control entities such as the Superintendency of Companies and the Internal Revenue Service were interviewed. Results: the obtained results were significant differences in the value for the accounting magnitudes, increasing these values ​​after the adoption of IFRS, as expected in the approach of the hypotheses. Conclusions:  it is concluded that this increase in values ​​allows for more solid companies that favor a positive social impact, through the creation of both resources and jobs, therefore facilitating consumption and investment, which results in the adoption of IFRS. Study area: accounting, taxation, auditing.

Introducción: el presente artículo científico se basó en los casos existentes de siniestros de tránsito con los señores Agentes Fiscales que no permiten realizar las actas de mediación de manera parcial afectando al principio de voluntariedad. Objetivos: tuvo como objetivo principal el estudiar el principio de voluntariedad en los casos suscitados por accidentes de tránsito cuando se realizan actas de mediación. Metodología: se ejecutó con un método cualitativo basado en la experiencia con la técnica de la entrevista como instrumento se utilizó una guía de entrevista que se la realizó al Dr. Iván Montúfar Agente Fiscal del Cantón Riobamba. Resultados: se pudo destacar que las partes pueden realizar la conciliación siempre y cuando no atente a los principios legales y entes rectores de las leyes del ordenamiento jurídico ecuatoriano. Conclusiones: los señores Agentes Fiscales están en la obligación de aceptar la conciliación parcial para que no se vulnere el principio de voluntariedad. Área de estudio general: derecho procesal. Área de estudio específica: mediación.

The problem of drug trafficking and consumption overwhelms today's societies, producing repercussions on the criminal legal system and public health of the different countries at a global level. Within this framework, within Ecuador, the Reform of article 220 of the Comprehensive Organic Criminal Code was implemented, which sought to provide a differential approach between consumers and dispensers of narcotic substances. However, at present the problems of micro-trafficking and drug use have intensified within the national context. Consequently, the present investigation proposes to define how crime rates vary and the consumption of cataloged substances subject to control with the Reform of article 220 of the Organic Comprehensive Criminal Code. Through a bibliographical investigation of the main legal - criminal and academic conceptions regarding the punishable conduct of trafficking in scheduled substances subject to control and the public health problem that the consumption of said substances represents. In this context, a proposal was made to reform article 220 of the Organic Comprehensive Criminal Code in Ecuador.