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

This research focuses on analyzing public finances in liberal Ecuador (1895-1925). In this context, it is necessary to point out that the economic, social and political crisis subjected Ecuador to a negative change in its financial structure and in the processes of execution of State decisions, thus creating a process of total instability and mismanagement of resources. public resources. After the Julian Revolution, the liberal system is abolished and the bankocracy is ended, beginning a new stage in search of a regime that promotes the development of the country and improves national interests. To validate this study, a documentary-type investigation was carried out that supports the investigative process, in addition, the documentary analysis was applied for the validation of the facts already raised under a quantitative approach. It is concluded that this period left a mark in the history of the Ecuadorian nation due to the inefficiency of the financial system that was managed and due to poor state intervention, which produced a coup d'état to minimize the internal conflict that was experienced and lay new foundations. in the political and financial system. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1850

Learning in the field of organizations is defined as the dynamic and innovative process, through which people contribute to increasing the performance of an organization. Organizational learning and financial benefits were investigated in 24 Savings and Credit Cooperatives in segments 1, 2 and 3 of the province of Tungurahua, as this province is the second with the highest concentration of cooperatives nationwide. The research was descriptive-correlational and cross-sectional. For this purpose, a survey structured by 36 items in six dimensions of organizational learning was applied to managers. The financial information was obtained from the Superintendency of Popular and Solidarity Economy. The existence of significant correlations between the dimensions of organizational learning and a significant moderate positive correlation between organizational learning and financial benefits is established. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1796

The present study allows us to analyze the theoretical premises by comparing previous research that influences the study of the prediction of business insolvency; at the same time, it allows evaluating the use of financial indicators obtained with the application of business failure prediction models, determining if companies have financial difficulties through the information contained in the financial statements. A sample of 200 companies in the province of Tungurahua, made up of different economic sectors, was obtained in the period 2016-2019, and with the methodological use of each, the probability that a company is in a state of insolvency can be measured. Finally, the Altman and Ohlson models were compared, as analysis tools, which made it possible to evaluate the threats to financial stability; These models reached very important percentages of correct answers, allowing the making of pertinent decisions, avoiding the closure of these companies, in addition to being able to determine the degree of precision and reliability between the models around 70 to 90%. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1797

The purpose of the following study is to analyze the impact that the Special Consumption Tax (ICE) had on the sale of sugary drinks in the Ambato canton, for which, as a first point, the preferences of consumers are described. of preferences through the description of the PREFMAP, in addition, consumers are categorized to establish their profile based on an association of a set of variables through the analysis of principal components (PCA) and the description of the Bitplot, and finally the consumption in the face of the tax increase, for which an inferential analysis is carried out by means of a statistical Student's t test. A decrease in the consumption of sugary drinks was identified due to the Special Consumption Tax (ICE). This was determined by showing a significant p-value at 1%, in addition to recognizing that the Student's t-statistic value of 6.987 is greater than the critical value of 2.2446, which is why the alternative hypothesis is tested. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1798

The Covid-19 pandemic has caused health crises, deaths and the collapse of the world economy. Among the most affected sectors is the tourism sector. This research has a quantitative approach, is longitudinal and descriptive explanatory in nature, whose objective is to project the values of the main indicators of the hotel sector in a scenario with and without a pandemic. Data obtained from the Ministry of Tourism for the period between 2015 and 2020, and 2021 was used for the carnival holiday. The study was directed to the capitals of the provinces with the greatest tourist reception, and also includes the capitals of the provinces of zone 3 of Ecuador, as they are considered transit destinations for various commercial activities in the center of the country, in addition to the city of Baños. Descriptive analyzes were carried out to obtain the averages of the indicators, while the inferential techniques of simple linear regression and estimation were used to make the projections of the indicators. The results of this study reflect a discouraging scenario for 2020 and 2021, which would force hotel companies to establish innovative strategies and plans that strengthen financial sustainability. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1849

Se llevó adelante un estudio experimental en una muestra de 44 sujetos adultos para probar los efectos de la amplitud de la memoria de trabajo (AMT) y de la carga de interferencia proactiva (IP), sobre los niveles de ansiedad experimentados y la capacidad para inhibir esquemas implícitos. Para tal fin se diseñó el instrumento ESTRELLA, una versión digitalizada con tecnología Arduino de la prueba de dibujo en espejo utilizada para medir memoria procedimental por Brenda Milner (Ferreres, 2016; Fraisse, 1954; Milner et al., 1998; Pinel, 2001), también utilizada para medir el potencial de aprendizaje de praxias motoras (Piñeyro, 2015). Se midió el efecto que tuvo el nivel de sorpresa experimentado durante la realización de la tarea sobre la capacidad de inhibición de esquemas procedimentales implícitos desajustados que interfieren durante la tarea. Los resultados indican que la AMT incide en la capacidad de inhibición de IP y modula los niveles de ansiedad, mientras que el efecto sorpresa facilitaría un proceso de reconsolidación que permitiría la adecuación o reestructuración de los esquemas implícitos desajustados.

Esta investigación tuvo como objetivo validar la Escala de Habilidades Sociales de Gismero González (2002). Se trató de un estudio correlacional y explicativo, con un diseño no experimental, de corte transversal. Participaron 474 sujetos, (51.9% mujeres, 48.1% hombres; Medad=25.40, DEedad= 4.31). Se obtuvo una estructura compuesta de 22 ítems, distribuidos en 4 dimensiones: Autoexpresión en Situaciones Sociales, Expresión de Enfado o Disconformidad, Decir No y Cortar Interacciones, Hacer Peticiones, que explicaron el 35.18% de la varianza total. Se encontró evidencia de validez concurrente con las dimensiones de personalidad. Respecto de la confiabilidad, se halló consistencia interna adecuada para todas las dimensiones y para la escala total. Y para evaluar la estabilidad temporal se realizó un procedimiento de administración test / re-test, en el cual no se observaron diferencias estadísticamente significativas entre ambas tomas. Respecto de la discriminación de los ítems, las frecuencias de respuestas para cada opción se hallaron variaciones en todos los casos. En función de estos resultados se observa que la escala cuenta con las propiedades psicométricas adecuadas para el uso en población adulta local.

A pesar de ser una visión dominante, el programa antropocéntrico presenta errores en la manera en la que entiende la evolución de la cognición social, ya que su sistema de comparación tiene como base el ser humano. El programa ecológico, por otra parte, señala este error y propone que la base de la comparación debe ser ecológico-adaptativa, es decir, que la sofisticación de la cognición social, y por consecuencia del grado de complejidad social de las especies, surge de demandas ambientales que promueven la cooperación entre individuos y no de su cercanía filogenética con el humano. En el presente trabajo, realizamos una crítica de la perspectiva antropocéntrica dominante de la investigación en cognición social; asimismo, proponemos que este campo debe ampliarse y partir de la perspectiva ecológica del estudio del comportamiento y la cognición mostrando el vacío teórico y sintético que nos urge a realizar una síntesis de la cognición social comparada.

   

Recreational activity in natural areas is of great importance in modern times, but its economic sustainability presents serious difficulties and limitations. One way to ensure its care and conservation is through voluntary contributions from visitors, since the State's contributions are not enough. This study analyzes the possible scenarios to obtain economic funds for the financial sustainability of the Cotopaxi National Park in Ecuador, through a quasi-experiment where 407 national and international tourists participated randomly classified into three groups: reciprocity, conformity and anonymity, framed in what is known as prosocial behaviors. The research was carried out in situ at 4800 meters above sea level. A duly validated survey with dichotomous and multiple-choice questions was applied. The most evident results show that foreign tourists are more willing and willing to collaborate in a range higher than US $ 5.00. It is concluded that an adequate solution to guarantee the care and conservation of natural areas is through voluntary contributions from visitors because state budgets will always be a constraint. URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1602