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

The development of accounting entries represents a mandatory task for all companies, however, it is also an instrument that provides great ease for management since when knowing how the profits or orders of the organization are, how many expenses, investments, liabilities, assets and patrimony it is more feasible to determine the action plan to improve conditions. This article was developed with the objective of describing the importance of financial statements in managerial decision-making processes. The methodology used is that of a quantitative investigation within the documentary design, for which a survey of various sources related to the subject was made. The findings of the statements where the financial situation is expressed, such as the one that shows the economic situation of an entity, is a favorable tool since periodic cuts are made where changes in the income of commercial activities are displayed, which in some organizations that present Negative points allow you to increase assets and equity as a means to rectify the debts acquired as a result of losses.

The present research makes a tour on the determination of the value of money, which leads us to understand that information or data is a component that defines the value of money. Since the value of cash is not in the physical qualities of the currency or monetary unit, but in the information. The research methodology has been qualitative, with documentary analysis and interpretation.    Which leads us, in the understanding that the monetary system would be a complex system, to understand that the interactions produced by the coordinations (financial or monetary laws) on the components (persons, financial institutions, entities) generate alterations and indeterminations in the monetary ecosystem. That, at the same time, due to the succession of new interactions of monetary order, certain conditions of self-organization will develop, which will lead to new equilibriums of the monetary and cash system. Where will emerge as an emergent property of those self-organizations, certain characteristics modified and adapted in the form of money. That, passing from the metallic to the paper, as then to the cash card, will show us how it would adjust to the virtual or digital money. Concluding with evidence of digital money that the value of money would be in the information or data and not so much in the peculiarity of physical money.

The objective of this article is to analyze the incidence of accounts receivable management on liquidity in the Support and Solidarity Center Foundation "Alianza", Portoviejo canton, year 2020 - 2021. The research was non-experimental, cross-sectional, descriptive, the population was 4 people who work in the Foundation, to whom an interview was applied whose reliability was evidenced in the application of an Internal Control Questionnaire, in addition, the financial statements were analyzed, applying indicators to determine the cause of this liquidity. The results revealed that there is a disorganization and absence of credit policies and manuals, causing credit collections not to be made. It is concluded that the management of accounts receivable affects the liquidity of the Support and Solidarity Center Foundation "Alianza". That is, each of the credit and collection procedures, activity indicators, have an impact on liquidity, reflected in the indicators of current liquidity, acid test, defensive test, net working capital and working capital.  

The fact that human immunodeficiency virus (HIV) and/or acquired immunodeficiency syndrome (AIDS) are present worldwide and have not yet been completely eradicated, poses a major challenge to national and international governments, creating a situation of great concern. The objective of this study was to analyze public health policy in HIV patients in Bolívar County. For this, it was necessary to describe public policies to reveal the perceptions of HIV patients in Bolívar County, in such a way that the community is incorporated into the institutional perspective. The applied methodology had a qualitative paradigm with inductive and interpretative method. The technique applied was the interview. Two patients with HIV and five administrative staff for the control of the HIV program in Bolívar County were considered as study population. Because it was a small number, the total population was taken as a sample. As a result, many patients suffer discrimination due to misinformation about the disease in relation to their forms of contagion and life expectancy. However, the administrative staff tries to comply with all the most important national and international agreements on human rights that include the principles of equality and non-discrimination as pillars on which human rights are based. Despite this, community participation from the public and non-governmental organizations has evolved towards a gradual integration of community learning into a dynamic learning environment that is still under construction. 

Veterinary clinics must maintain adequate inventory management of products from laboratory costs to supplies for sale in order to reduce and optimize costs. The objective of the research was to analyze the incidence of accounting processes in inventory control of veterinary clinics in the city of Portoviejo - Ecuador. The research was field-descriptive, the non-experimental-transversal design, the population was 9 workers from three Veterinary Clinics in the City of Portoviejo. A survey was applied to the workers and an interview to the owners in order to demonstrate the importance of inventory control to manage a productive accounting from the capital invested to the products at risk, because it will allow the identification of the products with the highest rotation and that generates higher utility. It is concluded that accounting processes and inventory control are important tools for any company, since its purpose is to obtain favorable results that guarantee adequate control of inventories.

The COSO Report (Committee of Sponsoring Organizations) is a document that contains the main guidelines for the implementation and management of an internal control system. Since its publication in 1992, it has become the reference standard for everything related to internal control. The purpose of this work is to carry out a study on the proper management of the COSO Report for the internal control of an organization. The study was carried out under a bibliographic documentary type methodology, under the review modality, since it studies the existing information in the literature regarding internal control and the COSO report. In this way, it is concluded that this report helps and offers reasonable security regarding the achievement of the objectives proposed by the entities, since organizations can comply with the regulations established by the control entities, improve the level of operational efficiency and obtain reasonableness. of the financial information, the same ones that will be of support for the decision making within the organization.

The economy and tourism of a country are quickly related to each other and generate positive effects such as the economic and social growth of a country. In the province of Cotopaxi, it lacks programs and processes to promote tourist places, due to the limited use and knowledge in planning. The purpose is to analyze the value chain and its relationship with the development of tourism in the city of Latacunga to take marketing actions and decisions. The method applied was the Anholt hexagon and the exploitative factorial analysis. The results showed that the Cotopaxi canton positively and negatively influences tourism. It is important to promote tourism, improve attractive places, noise pollution, and increase public safety. While it is true, tourism has become one of the main sources of the country and the growth of various social and economic aspects.

Correct management of solid waste produced by different industries significantly reduces the impact on the environment and protects its. Regulatory and technological processes, and environmental policy, related to waste management have been poorly developed and implemented in construction projects. In Cuenca, although management processes are applied, there is no tool to assess the level of perception associated with solid waste management in construction companies in the city. Objective: This research designed an instrument to measure the perception of solid waste management from construction in companies in the city of Cuenca. Method: This study adopted a quantitative approach and relied on an observational design. A survey proposal was evaluated by a group of experts, and then applied to construction professionals. The data obtained were subjected to statistical validation using the JAMOVI and JASP software, thus achieving a validated scale. Result: A final scale-type instrument was established, it was composed of ten items and distributed in three dimensions: the knowledge and identification of solid waste (CIRS), the construction waste management (GRC) and the effects of construction waste (ERC). Conclusions: The scale allows to measure the waste management situation of a company with an acceptable level of reliability and validity. Processes of: optimization, decision making and continuous improvement will be derived from the information supplied by the instrument.

This article seeks to generate strategies for the sustainable construction of housing for the members of the Shuar Cultural Center Association; from the identification of materials and construction methods used in the Shuar settlements of the Francisco de Orellana Canton, the analysis of the local climate and the sociocultural perception of the inhabitants. Methodology. The research is of the Pure Basic type, its level is descriptive and explanatory. It addresses the problem of study through documentary research, systematic data collection, and climatological analysis. Results are presented with a qualitative and quantitative approach through the application of 2 research instruments: observation sheet and survey. Results. The typologies of constructions and the materials identified in the Shuar settlements are described, and the results of the socio-cultural perception surveys of the owners of the evaluated houses and of the partners are presented. With this background and the characteristics of the local climate, as well as the stereographic projection, passive bioclimatic strategies are proposed, and a construction system adapted to the availability of materials and the conditions of the rural environment of the site is outlined. Conclusion The passive bioclimatic strategies and the construction system include contemporary and vernacular materials that respond to the needs of comfort, adaptation to the climate, and the Shuar cultural manifestation.

Originally from the cetaceous family, it has a great variety, so it is called succulent, its cultivation occurs twice a year in tropical areas. The presence of bioactives that are very beneficial to human health, in addition to this is characterized by having a high commercial value as it has a color and texture that will influence the taste of it. Pitahaya has a high content of phenolics, crude protein, crude fiber and essential minerals, making it very different from other fruits. The method useful for the determination of the antioxidant capacity is the (DPPH) allowing to obtain a calibration curve. Considered as exotic since it presents many characteristics in which it favors the digestive tract, to lose weight. Keywords: Pitaya, antioxidant, health benefits, digestive system, industrialization.