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

The banana sector is very important in the Ecuadorian economy, due to its foreign exchange, employment and family income, whose producers manage resources to integrate them into the production process. Being cost management part of management, which is supported by cost accounting to provide competitiveness, allowing it to be active, differentiate itself and sustain itself over time. Therefore, it is necessary to investigate cost management as a competitive advantage of banana producing companies in Ecuador, through a theoretical approach from the documentary review of primary and secondary sources, academic articles, texts, from business problems in the Last 5 years, the implemented strategies identified under Porter's concepts of competitive advantage. Where the relevant problems are the control of the production process in the information generated, having weaknesses when negotiating, in the same way when budgeting and the increase in costs due to the biosecurity measures implemented by the pandemic situation. Cost management is identified as a strategy for the search to reduce costs, presenting "cost leadership" as a competitive advantage and that after the pandemic they are focusing on the new strategy "differentiation" for innovation in production processes, for the quality of the product, the trend towards organic production, for the safety of the product, friendly to the environment, generating a responsibility with society, hence, both are present as a competitive advantage in the sector.

The study seeks to explain scientific development in a private university, through research hotbeds, strengthening critical thinking, problem solving and promoting innovation. In this sense, the study was developed under the quantitative approach of cross-sectional scope; descriptive-correlational level; with the non-probabilistic-intentional sampling type. With the participation of 1116 university students of the formative research program. Obtaining as a result that the relevant point that the training days showed in the framework of the formative research to the research hotbeds is that they were related to the particular interest of the participants for an effective management of the bibliographic reference managers. There is an interest in accessing scientific databases; and optimally handle software such as Zotero, EndNote and Mendeley; in order to manage scientific information through storage, organization, managing citations and bibliographic references. Coming to the conclusion that the seedbeds represent in the formative research of the universities; a program to stimulate the development of research skills in students of various cycles through the development of courses related to research methodology, scientific writing, use of computer tools for managing references.

Este documento examina las características y situación de los restaurantes en Lima Perú, la percepción del cliente en ambientes cómodos para un mejor servicio buscando siempre innovar y satisfacer el gusto de los comensales sobre la atención que reciben, identifica la problemática que enfrenta este segmento empresarial contando con los mejores prácticas logísticas como evaluación de proveedores de alimentos para así ofrecer una mejor calidad y como corolario final, plantea un conjunto de sugerencias para mejorar el desempeño empresarial dentro de la situación post pandemia Covid 19 buscando rentabilizar el negocio del restaurant de Lima metropolitana.

Abstract     Early childhood caries (ECC) affects the 12% to 98% of the population and is associated with a negative impact on the infant"™s quality of life, even more so when it is not treated. ECC treatment aims to prevent further destruction of teeth, promote general health, and stop the disease process permanently. The objective of this article is to report a case of a comprehensive rehabilitation, in a single appointment, in a female preschool patient with ECC, from Santo Domingo de los Tsáchilas province in Ecuador. The rehabilitation consisted of surgical, endodontic, functional and aesthetic restorative treatments, with the need for future placement of space maintainers. The management of the pediatric patient during comprehensive oral rehabilitation in a single appointment can be a challenge for the pediatric dentist. Therefore, oral education will be essential for the oral health promotion and the prevention of ECC, mainly in areas with difficult access to quality dental treatment.   Keywords: Early child hood caries, oral rehabilitation, oral education, oral health promotion.

Preferences for tourism have changed over time and with digitization, people have access to important and often decisive information to know places that distinguish them due to their attractive history, cultural essence, and proximity to nature. Living experiences from the place of origin has become a source of tourism promotion, however, the lack of accessibility to digital tools in the communities furthest from the jungle, opens a digital divide. The present study aims to propose strategies for the use of digital tools that contribute to the development of community tourism in a populated center in the department of San Martin in Peru. A study with a mixed, projective, non-experimental approach and an inductive and deductive method was carried out; A questionnaire was applied to 160 people and an interview guide to three experts: the mayor of the town of Maceda, a professional in the tourism industry specialized in the San Martín region and the founder of a travel agency dedicated to community tourism and ecotourism. The results showed that the factors that hinder the development of community tourism is related to the low connectivity and information about the management of the sector, despite the fact that the community is interested in participating in these activities, in turn, the image of the people does not it is the most suitable for receiving tourists; It is evident that the reasons lie in the limited access to the digitization and no support they receive.

During the year 2020, public and private technical institutes in Peru, had a significant increase in the dropout rate of their students, because of the impact of the COVID-19 pandemic, which is affecting the performance of its students and the continuation of their studies. This reality was caused by various factors: educational, psychological, economic, health, among others; that need to be resolved by the educational authorities, proposing effective solutions to reverse the problem of dropout. The objective of the research was to propose a management model that allows to reduce student dropouts in a higher technical communications institute. The study was proposed under a mixed, comprehensive and projective approach, which included as instruments a survey applied to 31 students and 4 interviews with collaborators of the institute: administrator, academic secretary, teachers and administrative assistant. The results of the main findings show that the institute needs to improve its academic and administrative service, as well as to develop the study programs appropriately. Likewise, the research identifies students with a low level of educational training and lack of interest in continuing their studies. It’s concluded that it is inescapable to apply an effective administrative and pedagogical management, implementing follow-up, monitoring and reinforcement activities for students, providing psychological support of competencies and improving the administrative management of the institution, in order to reduce the dropout rate of students from a higher technical communications institute in Peru.

This study has been thought to enhance the employees’ job satisfaction by making a diagnosis and explaining the factors this satisfaction is composed of, and applied within the administrative department of an import company located in Lima (Peru). The research has been performed based on a mixed method, considering the holistic syntagm and the inductive and deductive methods. Only 30 employees working in the administrative department were involved in the sample due to the limited number of people there. Three executives from the company agreed to participate in the interview as reporting units. The Sonia Palma’s questionnaire, which is composed of seven (7) subcategories and thirty-six questions, was used as an instrument. Likewise, the Pareto diagram and the IBM SPSS statistic software were utilized to process quantitative data, while the Atlas.ti software was used to obtained the qualitative data. Such information allowed for the diagnosis triangulation. To conclude, the insufficient remuneration for the work done, the interpersonal relationships decline and the lack of acknowledgement were identified as the factors affecting job satisfaction. Therefore, it is proposed to enhance the job satisfaction by applying a comprehensive model including, among other tools, the making of a report on the salary gap, a guide to detect the employee’s skills, a workshop on interpersonal relationship and a guide for the acknowledgement of merits.

The purpose of this research is to analyze the tax policies and access to credits that contribute to the development of micro-enterprises in the province of El Oro, period 2014-2019. The methodology used was quantitative with a descriptive-prospective approach. The data collection was carried out through a bibliographic review of the economic benefits issued by the tax policies in relation to the RISE and the Microenterprise Regime in Ecuador; revision of the databases of the pages of the National Institute of Statistics and Censuses (INEC); the Association of Private Banks of Ecuador and the Internal Revenue Service, whose information allowed a comparative analysis between the volume of credit granted in the province of El Oro and microcredits; likewise, an average projection of the amounts granted to microentrepreneurs from 2016 to 2019; in the same way, the section with the highest microcredit granting is identified. For the processing and interpretation of the data, the Microsoft Excel tool is used. Among the findings, it was evidenced in tax matters that the Ecuadorian Simplified Tax Regime has benefited 26,912 small businesses in 2018, going from informality to formality and the opportunity to access a credit justifying their income. On the other hand; investment in loans granted by private banks and the SEPS; has been increasing, with an exception in 2019 that decreased. The new microenterprise regime and the high interest percentages established for loans to the microenterprise sector, influence the cash flows that become essential to strengthen liquidity in companies, working capital and income.

The objective of this study was to identify the influence of a training program for managers of preschool educational institutions with activities based on the respectful parenting approach, making use of the collective learning strategy, so that in this way a multiplier effect is generated. of knowledge, until reaching achievements in the activities of those responsible for the care of children under six years of age. The research is of a quantitative approach, explanatory level, of quasi-experimental design, which allowed the accumulation of relevant information obtained through the observation technique, the instrument has 16 items that have a content validity made through the judgment of experts and its reliability was determined by a Cronbach's Alpha of 0.86. It is cross-sectional since the information was collected during the months of March to June 2021. The population was made up of 40 directors of preschool educational institutions, of which 20 of them participated in the program. The results obtained after applying the Mann Whitney U test with a p = 0.000 showed that the training program based on directive leadership influenced the knowledge of respectful parenting in the new normal.

Production and consumption are forces that encourage an economic development worldwide. They continuously require the use of several natural resources found in the environment. Their inappropriate and excessive use generate destructive effects in the future on the systems on which the development of the planet depends. The aim of this study was to know the actions that were implement by companies in the food and beverage service sector for both responsible production and consumption by clients in Quito. Quantitative research was considered with a non-experimental, descriptive, and cross-sectional design where two types of surveys were conducted. One addressed at gastronomic establishments and the other at consumers. The establishments which are dedicated to the service of food and beverages significantly generate activities related to the environmental and economic dimensions, and consider actions related to a social level as well. Talking about responsible consumption, a large percentage of the market knows the reasons why they buy a product, but they do not use or dispose of them correctly. It is concluded that these establishments have weak points that need to be adjusted in terms of production, trade and distribution regarding to food and beverages. In the meantime, to generate responsible consumption by a person, it is necessary to implement actions that minimize the negative impact that the environment is suffering by reducing waste. Increasing resource efficiency and promoting sustainable lifestyle will provide a sustainable world in which we live.