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

Public procurement is a development tool in several countries worldwide, which enables vulnerable sectors of society to be incorporated into the national economy. This tool of public spending has been the subject of several innovations in the field of public management. One of the most important is the adoption of electronic governance in commercial relations between suppliers and contracting entities, which bases the conception of the so-called dynamic public procurement procedures in Ecuadorian legislation and encompasses the Electronic Catalog and Electronic Reverse Auction procedure. The objective of the study is to determine the incidence of the procedures mentioned in the revitalization of SMEs and Actors of the Popular and Solidarity Economy (EPS Actors). The methodology used to check the hypothesis is based on the Chi-square statistical test, based on the results of the survey applied to 140 SMEs and Actors in the Popular and Solidarity Economy, who marketed their products with the State. The obtained result shows that e-public procurement affect the dynamism of the sector of the SMEs and EPS Actors in the province of Cotopaxi; showing that technological innovations in public procurement have allowed the inclusion of vulnerable sectors and have generated positive effects on productive units in the province of Cotopaxi. Among the effects, the generation of greater sources of employment, an increase in sales levels, an increase in investment levels, higher profitability and in general have a favorable perception of dynamic purchases in the inclusion of companies to the state market, of those suppliers that participated in the dynamic procedures. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/949

This research focuses on the evaluation of compliance with the Code of Ethics for Accounting Professionals, by the public accountant in companies in the Libertador municipality of the Merida state of the Bolivarian Republic of Venezuela. Methodologically, the study has a quantitative design, which starts from the paradigm of the holistic cycle of research, passing through the perceptual and apprehensive levels; as well as, for the comprehensive and integrative levels, since from the description to the evaluation. Among the results, highlight that the public accountant in companies includes examples with the Code of Ethics for Accounting professionals, as this performs improper arrangements for financial information; In addition to sometimes, it also alters the result of the exercise. These events could be motivated in most cases by pressure and threats of intimidation by the employer and the almost non-existent complaints before the Disciplinary and Prosecutorial Court of the College of Public Accountants of the Merida State in the Bolivarian Republic of Venezuela. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/950

The Ecuadorian economy between 2001 and 2019 experiences economic growth based on a new oil boom  and state intervention through fiscal policy. Using the information from the Central Bank, the income and expenses of the non-financial public sector are quantified, the primary and global deficit is established in the analysis period and the level of public indebtedness. The research question is: How much budget surplus should be generated by public finances and the level of economic activity to pay the debt, plus its financial costs? To determine the degree of current and future financial solvency, an econometric model of budget constraint was applied where an index is obtained in which the government debt is sustainable when the real GDP growth rate is greater than the real interest rate of the debt. It is concluded that, between 2001 and 2019, the public finances of the Ecuadorian economy show two clearly differentiated fiscal periods: The first 2001 - 2008, are sustainable, because the results of the model demonstrate this. The second 2009 - 2019, except 2011, shows that public finances are unsustainable. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/920

Considering the importance of achieving a full formalization of business activities for the economic development of a society, the State undertakes different initiatives focused on achieving this purpose; Therefore, the Catholic University of Cuenca, in support of the achievement of this goal, executed the Project of Linking with the Society called Model for the Reconversion of the Economic Activity of Small Entrepreneurs (Informal Merchants) of the City of Cuenca, with which 1.126 merchants formalized in the city were trained; Thus, this article exposes the results of the evaluation of the annotated Project, for which surveys and the corresponding statistical analysis were used, where the positive impact of the same on the entrepreneurs is verified and an improvement in the perception by the Your clients. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/951

Ecuador faces changes in productive transformation and recognizes tourism as a priority sector which must be exploited and is also related to the sustainability of protected areas, which have limited resources. This article aims to identify if the voluntary contributions of tourists help the financial sustainability of the Cotopaxi National Park of Ecuador. The research plans three sensitivity scenarios for financial sustainability, structured based on estimates of expenses and sources of financing, including voluntary contributions. When the results are analyzed, it can be seen that expenses of the protected area can be covered under an optimal scenario considering voluntary contributions as a source of financing. It should be noted that the outstanding relational factors are agreements, international cooperation, but without neglecting the Contribution of the State, first of all the availability of contribution by the tourist is demonstrated, which is important for the conservation and financial sustainability of the park. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1016

By 2030 the United Nations Educational, Scientific and Cultural Organization (UNESCO) proposes to promote developmentoriented policies that support entrepreneurship, creativity and innovation activities, in this sense the present research was carried out “Analysis of the trend of digital business (e-business) in the planning zone 8 of Ecuador”. The type of research was bibliographic, documentary, descriptive, qualitative, and quantitative approach, the methods used were statistical, and analytical-synthetic. Among the most important results of the research, it is evident that the city of Guayaquil is leading digital businesses and internet sales, while in Samborondón digital platforms have been developed while Durán is also slowly venturing into this new business model. It is important to specify that the study area has a greater number of inhabitants and therefore taxpayers for the Internal Revenue Service nationwide. The products that offer the most are various services, clothing, telecommunications equipment, cosmetics, household items, among others. While it is concluded that digital strengthening in smaller cities would be important because only the largest cities such as Guayaquil and Quito are currently leading this market. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1017

The present work focuses on the determination of the degree of concentration and market competition of the Ecuadorian banking sector, measured whit the information of the accounts of capital, credit portfolio, deposits and investment in the period 2006-2018; The research presents a longitudinal-sectional methodology through the use of data with a temporal and spatial dimension; using different structural and non-structural indexes. The main findings indicate that in the Ecuadorian-banking sector there is no market concentration, in addition, that banks can set their prices, that should oscillate between the limits established by the agencies of regulation such as: The Central Bank of Ecuador, the Ministry of Finance and the Superintendence of Banks. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/882

The Faculty of Administrative Sciences establishes its proposal of forming professionals with skills and abilities, to optimize the resources of public and private companies that drive the sustainable development of the country. Future managers require a broader vision that makes it easier to process the paperwork that allows starting a business. As a result of the presented statistic investigation, it is possible to conclude that in the Public Management and Business Management Studies there is a relationship among business venture appropriateness, practical training in business venture and business venture. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/917

This paper analyzes the impact that the Accounting and Fiscal Support Core Project of the Catholic University of Cuenca has had on the tax culture of the students participating in it in the 2016-2018 period; for which the information from the Project database and the results of the survey planted to the students were used; being that, a positive impact on the knowledge, perceptions and attitudes towards taxes on the part of the students was evidenced after their participation in the Project was concluded, identifying the support of the teachers, as one of the factors that the students perceived, as the most influential in the identified impact. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/885

The importance of managerial skills in marketing in which companies develop forces entrepreneurs to perfect and progress in relation to their business skills to improve administrative management, which is why the objective of this work is to identify managerial skills in marketing management, to strengthen competitiveness in the Ecuadorian company. A deductive method is used, the population and sample are identified, being these entrepreneurs and professionals, to whom a structured survey was applied, the measurement instrument was validated by means of the Cronbach's Alpha test with an index of 0.85, which shows that the instrument has the necessary reliability, where as main skill according to the factor analysis carried out we have: Develops Integral Marketing programs. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/918