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

La présente recherche qualitative porte sur l’analyse des microcrédits octroyés par BanEcuador et sur la manière dont ceux-ci favorisent le développement de la ville de Chone.  Cette étude à portée descriptive et documentaire, a été élaborée à partir de la consultation de livres, de sites web, de revues scientifiques et de documents bibliographiques. Une enquête de terrain a été réalisé par le biais d’un modèle d’entretien dirigé à l’agent de Crédit de l’agence BanEcuador à la ville de Chone. Cette personne était la responsable du processus de crédit pour le secteur agricole, durant les mois de février et mars 2024.  L’objectif était de d’identifier les types de crédits octroyés par l’institution faisant l’objet de l’étude, d’analyser la manière dont elle contribue au développement local, de déterminer le programme de crédit le plus sollicité  actuellement, entre autres thématiques importantes enrichissant ce travail de recherche. L’enquête de terrain a permis de déterminer qu’il existe différents types de crédits, tels que : le crédit agricole, le crédit d’élevage, le crédit de consommation, le crédit associatif, le crédit pour l’achat de terres productives, le crédit pour  les PME, le crédit pour les services, le crédit pour artisanat et, le crédit pour le tourisme. Par ailleurs, selon les résultats obtenus, plusieurs programmes de crédit sont actuellement orientés vers l’octroi d’aides financières assorties de taux d’intérêt très bas, en comparaison avec ceux pratiqués par d’autres établissements bancaires. C’est notamment le cas du programme « 1x30 », qui bénéficie principalement au secteur agricole et permet à ces entrepreneurs d’améliorer leur situation économique et leurs conditions d’emploi. L’étude conclut que BanEcuador contribue de manière significative au développement de la ville de Chone, en facilitant l’accès au crédit pour les petits et moyens entrepreneurs, en favorisant la création de nouveaux emplois et en participant à la réduction de la pauvreté.

The objective of this research was to analyze the incidence of leadership in the elements of Public Management in Zonal Directorate 9 of the Internal Revenue Service (SRI) of Pichincha, Ecuador, the methodology used was descriptive and correlational, under a quantitative approach. A survey was applied to the employees of the institution, exploring how leadership styles influence aspects such as motivation, organizational climate and the  chievement of institutional objectives. The results reflected that effective leadership in middle  management favored cohesion and efficiency of the teams, which in turn positively impacted the qualityof public management. The research demonstrated that the predominant leadership styles have a direct relationship with the organizational climate and staff motivation, key elements for efficiency in public administration. Finally, it was concluded that strengthening institutional leadership would contribute to more efficient and results-oriented public management, offering a valuable reference for other public entities in Ecuador.

The objective of this article was to analyze the reality of internal control and its impact on public procurement processes in the 06D05 Guano-Penipe Education District Directorate between January and December 2022. It was based on a qualitative methodology, using the documentary method and the inductive, which allowed the variables to be based on theory and discover findings from empirical data that allowed inferences and interpretations to be made about the analyzed phenomenon. His approach was descriptive and bibliographic. The technique used was the interview and documentary review, using an interview script with structured questions that allowed an analysis to be carried out about the way public procurement is carried out in the institution under study. We worked with three subjects who work in District 06D05 Guano-Penipe Education and who acted as informants with the variables to be investigated. The technique was the interview and the data were analyzed applying simple content analysis and the information triangulation process. The conclusions about the study reflect the reality of internal control and its impact on public procurement processes, managing to infer from the perspective of the reporting subjects that internal control is not applied in this public institution, which translates into inefficient contracting, inadequate management of resources, which sometimes call into question the transparency of contracting in public institutions.

The lack of accuracy in handling tax information and the failure to comply with formal duties has contributed to the increase in tax infractions, which directly affects the fairness and efficiency of the tax system, with both local and national repercussions. In this context, the purpose of this research was to analyze the tax culture of microenterprises in the Portoviejo canton, with an emphasis on compliance with their formal obligations. A mixed-methods approach was adopted, combining descriptive analysis with fieldwork. A survey, previously validated by experts, was adapted to assess the level of knowledge and compliance with tax obligations. Data collection was done through non-probabilistic sampling, focusing on a representative sample of the canton. The findings show a low level of tax culture and limited knowledge of tax obligations among the micro entrepreneurs surveyed. These results highlight the need for improved compliance with current tax regulations.

In an ever-evolving work environment, driven by automation and digital transformation, companies face the challenge of maintaining their competitiveness and productivity. In this context, the concepts of upskilling and reskilling emerge as key strategies for adaptation and professional growth. The objective of this article was to explore how these strategies impact productivity and organizational competitiveness, addressing their importancefor companies, governments, and workers in an ever-changing economy. Through a quantitative analysis with a descriptive level, where the characteristics or phenomena in a population of N=40 university professors were measured without necessarily seeking to establish causal relationships, a deep understanding of the perceptions and challenges inthe implementation of training programs was carried out using statistical tools. To support the bibliographic part, it was obtained through theories on upskilling and reskilling where an exhaustive review of the existing literature on these concepts was carried out, analyzing previous studies, academic articles and reports from relevant organizations. The results highlight that upskilling and reskilling strategies are considered essential to overcomethe challenges of productivity and competitiveness in an era of automation and digital transformation, however, implementation requires overcoming organizational barriers and tailoring training programs to the unique needs of employees and businesses. 

  The Lean Satartup method, based on Toyota´s Lean Manufacturing model,  reduce failure by validating demand before developing a product. The objective of this research is to analyze the degree of application of the Lean Startup principles in the 100% cocoa paste product produced by the Guayacán Unidos association of the Pichincha canton. This study applied a methodology was applied, and the interview technique through intentional sampling was used. The results revealed that the association began with an unvalidated hypothesis, which led to the development of an undemanded minimum viable product such as 100% cocoa paste. However, this product was launched on the market without prior interaction with potential customers, which resulted in very low sales and insufficient economic returns for producers. Based on the analysis and learning obtained following the recommendations of Erick Ries, creator of the Lean Startup method, two possible decisions were identified in such situations: preserve the current strategy or pivot in a new direction. In this case study, the company Guayacán Unidos chose to pivot, adjusting its business strategy to better align with the needs and preferences of the market.

The aim of this work is to identify the factors that influence the efficiencyof cattle productions unit (PU) in the central region of state of Michoacán. To this end, we worked whith 15 small scale PU. Productivity and cost were measured for 12 months. Profitability and cost were measured for 12 months. Profitability was determined through Return on Assets (ROA). The analysis of the overall efficiency was carried out Data Envelopment analysis (DEA-VRS). A Kendall Tabu-b correlation analysis was performed with significance of 0.05. the results show the average of the respective indicators: total herd size (TH) 25.5±20; Number of Cows (NV) 13.1±8.1; Total Hectares (NHT)8.9±5.2; Number of Total Wages (NJT) 1.2±0.5; Current Assets (CA) $184,762±274,021; Fixed Assets (AF) $2,820,612±2,732,428; Liters of milk/cow/year 3,728±1,552; Kg of meat/ cow/year 275±126.4; ROA 8.0±0.1%. The efficiency is 100% in 9 UP and the remaining 6 the average is 54.7±18%. The factors influencing efficiency with a sgtrong correlation are: Kg beef/cow (-0.628), PA (-0.655) and with a medium relation are: IT (-0.545), NV (0.419), NHT (-0.574), AC (-0.492). To improve efficiency, they should focus on improving profitability by managing the increase in milk production

The purpose of this research is to evaluate to what extent the creative economy, as a driving tool, fosters entrepreneurship in business and tourism students of the Faculty of Business Administration and Accounting of the University of Panama. It should be noted that, following the effects of COVID-19, tourism and educational policies and strategies should be established that will promote, through transversal and entrepreneurial competencies, tourism activity in the emerging destinations proposed in the Master Plan for Tourism Development 2020-2025, which will guarantee, the creation and gestation of tourism business models associated with diversity and the revaluation of cultural products and services linked to the “Creative Economy” and “Orange Tourism”, improving the socioeconomic wellbeing of the inhabitants and the experiential satisfaction of visitors. The analysis under a quantitative approach, descriptive and explanatory, included the application of a questionnaire to 50 students to determine the relationship and association of the variables under study. The results obtained showed that by strengthening the competencies of young people, it is possible to guarantee a cultural entrepreneurial attitude that allows and favors the growth of tourism businesses in the various emerging Panamanian destinations.

The starting point of the research was to define a baseline that would facilitate the analysis of gaps detected in the implementation of ECU 911 in the province of Manabí, focusing on operational, technological, and coordination aspects, to allow for adjustments or innovations. This work aims to analyze its impact on institutional management in terms of effectiveness and public perception. Once this data was documented, this study contributes to strengthening the institutional image. The methodology used combines qualitative and quantitative approaches, with documentary, non-experimental, and cross-sectional research. This represents the evaluation of organizational effectiveness, understanding, and describing the characteristics and relationships within ECU 911 as an organization at a given time. The research is divided into two phases to achieve the main objective. The first phase aimed to study the perception of users and professionals involved in emergency management regarding the effectiveness of ECU 911 in Manabí. Then, areas for improvement were identified from a practical and operational perspective through the application of the 5W+1H matrix.

Regulatory non-compliance and poor regulation management represent important challenges for companies in Latin America, affecting their sustainability and competitiveness. Compliance emerges as a key response to mitigate legal and reputational risks. The objective was to analyze the impact of the development of Compliance programs on business sustainability and competitiveness. 50 articles published between 2013 and 2023 on Compliance were reviewed, using a mixed methodology. Qualitatively, trends, challengesand best practices in Compliance were identified and, quantitatively, the Pearson correlation coefficient was used to analyze the relationship between the variables, revealing strong correlations between risks and implementation (r = 0.85), weak correlations between risks and transparency ( r = 0.30) andmoderate between implementation and transparency (r = 0.45). It is concluded that large organizations have advanced in the adoption of Compliance, whileSMEs face difficulties, highlighting Compliance as a strategic tool to improve competitiveness and stability.