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

The article develops formulations around concepts from transdisciplinarity as a methodology to think and interpret the processes of construction of knowledge. The inter-epistemic dialogue of the conceptual framework begins at the genesis of transdisciplinarity, and is sensitive to understand the complexity of university knowledge and think from transdisciplinarity to educate and learn together with society. In conclusion, a way of thinking about university knowledge in the context of the globalized era requires: a transdisciplinary approach, complex thinking, transdisciplinary awareness, spirituality, relationship with nature and creativity.

Family businesses worldwide play a predominant role in the economies of the countries to which they belong, and their contribution to gross domestic product is of significant magnitude. Competitiveness over time, as well as correct decision-making in this type of companies, make them their problems of greatest concern. Under this context, it has been determined that in certain family businesses in the city of Cuenca, more than not using costs as a basis for decision-making, they have a traditional founding partner mentality, thus jeopardizing the transition from the family business to the next generation of the family. It is for this reason that the purpose of this research is to design an administrative and accounting management model for family businesses that produce goods and services, for successful decision-making. The research approach was mixed, in the first stage aspects related to the administrative and accounting management focused on the costs used by this economic group were analyzed qualitatively, with regard to the quantitative aspects, the data obtained from the survey was processed through the use of differential statistics. Its scope was descriptive-cross-sectional and once the survey was applied, the administrative and accounting information used by management for decision-making was identified. The results of the investigation showed that only 60% of the family-owned production companies in the city of Cuenca make their decisions based on their costs, excelling above all in pricing based on the cost of production, and of this group only the 75% are based on the variable costing method. Consequently, an administrative and accounting management model was proposed based on 3 phases: the first one related to professional ethics, the second one that proposes an administrative and innovative management because it has the creation of a family governance body to promote -tar the union and a third phase of accounting management based on decisions based on cost accounting.

This article aims to analyze the Digital Marketing Factors that strengthen the business culture located in the province of Tungurahua. It is important that the business culture be focused on the implementation of digital media in order to increase their participation in this current market. In this way applications of new technological trends will allow for the innovation the traditional way of advertising as well as promote an eagerness to use digital marketing as an indispensable tool. The research is aimed at entrepreneurs in order to identify the importance of carrying out their online sales, as well as their degree of positive interaction with their future customers. This study focused on a bibliographic and documentary methodology that allows for the description of the most relevant data on the object of study. Furthermore, with the application of a questionnaire that will allow for the obtaining of the primary data, which once collected was processed and then interpreted using the supporting tools for the results. With this information it was determined that marketing techniques are needed in digital media in order to optimize the resources of the organization and the way in which the target audience is reached such as through social networks, blogs and websites. These actions lead to positive changes in a certain period of time by successfully reaching customers as well as influencing the organization to meet its goals set in this demanding market. Thus, providing the key to success by the way of a positive experience. Finally, It is recommend that organizations invest in digital marketing. It is essential that an active profile is obtained in the channels most used by their target audience so as to create the opportunity for the quality content produced to go viral and to have a more direct and humanized communication between the company and their loyal customers. It is not worth leaving the customer waiting for a response for a long time since there are ways correct this issue efficiently.

Web and mobile application development is an important component within a modern organization, as it enables you to manage your processes efficiently. With this approach, this work details the analysis, design, and implementation of these applications for the management of more flexible and timely information in the control of vehicular mobilization that is managed by the Transport Management Unit of Escuela Superior Politécnica de Chimborazo (ESPOCH). The software was developed under the Scrum methodology and Representational State Transfer Services (REST), which allowed the development team and users to be adequately involved to design the necessary functionalities of the system. To evaluate the efficiency of the processes carried out by end-users, the response times of the old system versus the automated system were measured, significantly improving the management of these processes.

The present article is the result of the study carried out in the Health District of Portoviejo with the objective of analyzing the budget execution through the use of descriptive statistics applied in the period from 2017 to 2019, in order to evaluate its evolution and economic performance by programs. The research has a mixed approach, based on documentary information that was deepened with the use of techniques such as interviews, surveys and the use of descriptive statistics. As part of the analysis, the standard deviation, mean, and variance of a factor (ANOVA) is calculated to compare several groups in a quantitative variable. The data from the analysis of one factor variance establishes the 12 budget items of Program 90 Health Services Provision and Delivery as dependent variables and the 3 periods of the budget execution percentage as independent variables. The results show that the period with the greatest dispersion of its data is 2019 with 24. 18%, and it can be corroborated that the analysis of the budget execution and the application of instruments that allow for this purpose contribute to the improvement of economic performance and decision-making by areas of responsibility in the health sector.

The advertising system designs and formulates the public profile in order to attract as many users as possible. Today, digital marketing and advertising are central when it comes to publicizing new products and services, in many cases displacing traditional media. Advertising system to be successful in the commercial sector of Tungurahua and its impact on the target, it must obtain a large amount of data, and make very precise segmentations; this study has as its main objective, to identify the public profile of the commercial sector of Tungurahua, for the design of the advertising system. The research is quantitative, basic field modality, bibliographic-documentary, exploratory, descriptive transversal. Results were obtained from this study, which served as the basis for decision-making in the development of an advertising system. On the other hand, when identifying the public profile, it is concluded that the advertising system is a marketing technique aimed at specific segments, and characterized by creativity and professionalism.

The General Budget of the State is a tool that manages the income, expenses and fiscal financing, the operation of the sectors administered by the State depends on these items. In recent years, the Municipal GAD of Azogues has not been audited for budget management and execution related to plans, projects and programs. In this context, this study aims to design a Government Audit model with an emphasis on management. administrative and budget execution. The investigation was of a non-experimental type because the data obtained was not altered under any circumstances; Its scope was descriptive -transversal with a qualitative approach, since the information taken from the bibliographic sources of the year 2019 focuses on a theoretical review of Government Accounting, administrative management, budget cycle and Audit embodied in the theoretical framework, in the diagnosis and in the proposal.

Empathy is a social skill that allows emotional bonding of people to better understand your emotions, to be able to put yourself in the other person's place This research analyzes how emotional intelligence management influences empathy to obtain better experiences in the quality of services in financial companies for their clients. Society is constantly evolving, which is why it presents itself in a transformed way, projecting a superior interest in service quality and an empathetic organizational culture. In the field research information was collected through a survey, the questions related to empathy were developed as a measure of the dimensions of the Servqual Model, having five variables analyzed and related to the quality of empathic services. The main conclusion is that in the banking system, empathy is related to the effective service that banks provide to users, so that empathy from customers depends on the quality of the service provided.

The objective of this article is to analyze the quality of customer service as a competitive advantage in service micro-enterprises in the Canton of Chone. To this end, a field study consisting of simple random surveys was implemented on a universe of 18,376 daily customers, applying to a sample of 376 consumers. 43% of clients were registered according to the level of quality of the services, 38% in an intermediate criterion, while 19% disagree with the quality levels. It was evidenced that the perception of quality enables consumption factors on customers and a certain level of corporate loyalty.

Dropout in higher education is a problem experienced by universities around the world, despite the efforts and different educational policies associated with ensuring the permanence of students in universities by governments in power with In order to improve graduation rates, the complete graduation rates by cohort have not yet been evidenced, rather evidence of detachment, repetition and dropout in the first levels of careers. This paper summarizes the evolution of the policies from 2007 to the present and makes the retention and retention rates of a particular university in Ecuador visible and considers the data to propose intervention strategies with the aim of reducing student abandonment and removal. university students.