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

Ecuador is a country whose main export product is oil, which requires efficient economic management in oil companies. However, the limited investment in the production fields was identified, mainly in Petroamazonas EP, which caused the cost of production to be high and does not contribute to the generation of sufficient income for the country. In this way, the objective of the study was to analyze the volatility of the international price of a barrel of oil and its impact on the financial indicators of liquidity, indebtedness, management and profitability of the companies EP Petroecuador and Petroamazonas EP through the analysis of the financial statements of the year 2018. to the year 2021. For this, a quantitative methodology of correlational scope was applied, whose results obtained showed acceptable liquidity indexes, greater financing of own resources, the turnover of accounts receivable is greater than the turnover of accounts payable, and that the Profitability indicators are better in the EP Petroecuador company compared to Petroamazonas EP. In this way, it was concluded that the EP Petroecuador company has shown to maintain an efficient administration in the management of financial indicators, therefore, the merger with the Petroamazonas EP company in 2021 has caused a decrease in them and their profitability has been affected, which has put at a disadvantage the benefits of the company's shareholders.

In a more competitive scenario, producing value in the consumer is paramount for companies, which is why today it is essential to highlight the importance of consumer behavior in today's market, in a society that is currently more consumerist, product offerings have surpassed consumer demand. This study focuses on the analysis of consumer behavior in the face of visual merchandising techniques to determine their influence at the time of making the purchase decision. Therefore, the objective of this study is to analyze whether merchandising techniques influence the purchase decision of meat consumers in the city of Machala. For this purpose, a quantitative study was used to determine the relationship between the variables mentioned. The data were collected through a survey applied to a convenience sample of 200 consumers of the aforementioned retail stores in the city of Machala. The results show that the visual merchandising variable is positively and significantly related to the purchase decision, and this in turn, has a significant relationship at the point of sale. The findings are very useful for marketing professionals and managers in the retail sector dedicated to the commercialization of meat products, who are seeking to increase the rotation of their products to achieve maximum profitability and satisfy their clients in order to position themselves in the market.

Higher education institutions under all different levels of economic dependency are exposed to extraordinary challenges, such as: limited resources and the increasing cost of providing higher education. Therefore, the objective of this study was to analyze the behavior of financial management through the application of financial indicators for the recognition of the economic status of the University of the Armed Forces, Latacunga Headquarters for the period 2019-2021. The method of quantitative approach and correlational scope was applied through the analysis of the indicators of liquidity, management, profitability and indebtedness, since they were related through the Pearson R coefficient. The results obtained showed high levels of liquidity, while the other indicators had minimal results according to the premonition that the institution is public non-profit and provides higher education services. In this way, it was concluded that the indicators of indebtedness and profitability had minimal results, while liquidity for the years 2020 and 2021 was extremely high, which indicated that there was no investment in the institution and could be due to the effect of Covid-19. 19 and virtual classes, which caused a delay in the fulfillment of activities intended for the campus

Although Ecuador maintains a mining potential, it has not received the corresponding support so that the activities are properly channeled and it is considered a strategic sector that contributes to the country's productivity. Legal instability has limited foreign investment, and this situation in recent years has generated a problem of low levels of contribution of this sector to the Gross Domestic Product (PIB). Therefore, the objective of this study was to determine the impact that the mining sector had on Ecuador's PIB, from 2017 to 2020, which established the degree of correlation between the indicators of liquidity, indebtedness, management and profitability of mining companies and the Ecuadorian PIB through the analysis of the financial statements exposed in the Superintendence of Companies, Securities and Insurance corresponding to the years of study through a quantitative methodology of correlational scope. The results obtained showed that PIB had an impact on liquidity, however, indicators such as country risk were added, which showed a relationship with liquidity and indebtedness, and inflation with the management indicator. Therefore, it was concluded that the integration of national economic indices denoted the influence of the sector and its dependence on direct economic stability to absorb international capital, which contributes to the growth of the national PIB.

The present study had the objective of evaluating the quality of the education service in the tourism career through the application of the SERVQUAL model for the recognition of the perceptions that the students have for the improvement of the environment of the quality of the service of the University of the Armed Forces ESPE headquarters Latacunga (UFA-ESPEL). The data was collected through a structured questionnaire containing perception elements based on the SERVQUAL scale for adaptation to the higher education perspective. The data collected was obtained from a sample of 191 students of the faculty. The components of the construct were: tangible, service quality, reliability, responsibility, security, and empathy. The statistical analysis method used was exploratory factor analysis. The findings revealed that security is the component that stood out in the conglomerate, since students, when surrounded by a military environment, understand that care towards the organization's interest groups, both at a personal and technological level, will be more comfortable. The investigative conclusion showed that there is a theoretical and statistical relationship between the quality of the service and student satisfaction. However, the correlation coefficients showed moderate levels, for which continuous processes of quality management of university services must be carried out.

The export process of broccoli in the province of Cotopaxi has been representative. However, exporting companies face a challenge to reduce expenses and financial costs through factoring and letters of credit to achieve better profitability. For this reason, the objective of the work was to establish an export management model based on the applicability of factoring tools and letters of credit. In addition, the influence of the two tools in the financial area, internal processes, learning and customers is evaluated through a connection analysis. The study participants were four companies represented by their financial managers in the province of Cotopaxi. The results revealed that factoring has a significant impact on the planning of operating resources, which allow it to improve the concentration of products and improve its liquidity conditions. It is concluded that letters of credit have not been widely used, since business representatives may avoid the use of said tool due to ignorance about its applicability. For this reason, the management model explained its behavior through a systematic process.

Employer's retirement can be provisioned for in accounting, however, most SMEs do not provision for this post-employment benefit according to section 28 Employee Benefits IFRS for SMEs. This paper analyzed the employer retirement with a study of the profitable impact on SMEs in the province of Cotopaxi. After reviewing the 2017-2020 financial statements, they reflected that 78 companies in the sector comply with the regulation, the performance was evaluated under profitability indicators. ROE showed a trend line of growth higher than ROA, where assets were cost by debt. Gross and net profit margin reflected declines, due to low revenues and high expenses. It is concluded that the SMEs presented deficiencies in their profits, therefore, the employer's pension is related to profitability, since the provision seeks to minimize effects on business performance when disbursements are made for this concept.

In the globalized world of financial businesses, it is common to feel concern about the perceived quality of the physical or electronic services that they offer to their clients and potential consumers; For this reason, it is essential that they have mechanisms for the constant assessment and evaluation of this; standing out among the different valuation methods, the Servqual model. It is for such, that the present investigation that is structured as methodological a descriptive-exploratory scope with a quantitative approach of transversal cut; The objective is to describe the perception and level of quality of e-banking of savings and credit cooperatives in the city of Machala, through the application of the Servqual model survey. The main results show that the valuation that users give to the perceived quality of the e-banking services offered by the savings and credit cooperatives of Machala according to the dimensions of Servqual are favorable. Keywords: savings and credit cooperatives, Servqual, quality, and e-banking.

The purpose of this research work is to analyze the economic and financial impact of Covid-19 on family finances in Ecuador. The methodology applied was based on a descriptive research through data collection with a quantitative approach and a correlational research scope taking into account the sample of 384 families that was applied in zone 3 composed of the provinces of Cotopaxi, Tungurahua, Chimborazo and Pastaza. It was determined that the main results of the research inferred in the effects caused by Covid-19 in the labor field, since it increased the unemployment rate or reduced the hourly workloads, thus reducing workers' salaries. In conclusion, the effects of Covid-19 created economic instability in families due to the labor imbalance, which resulted in company closures and massive layoffs due to the decrease in production.