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

Introduction: This article aims to determine the impact of the application of the International Financial Reporting Standards for SMEs in microenterprises in Ecuador, given that microenterprises make up a large economic sector of growth and employment generation in Ecuador, that is why the State guidelines always seek the generation of more growth opportunities for them, denoting especially the creation of new jobs, that is why. Objective: To analyze the impact that had the application of the International Financial Reporting Standards for SMEs in microenterprises in Ecuador. Methodology: A qualitative research approach was applied due to the analysis of research related to the topic of study. Results: The main results mentioned that the application of IFRS within a microenterprise entails several benefits in the short, medium and long term, thus generating that microenterprises have a better economic profitability Conclusions: According to the research carried out, it is concluded that the main incidences that IFRS accounting regulations have had for microenterprises are centered on the fact that the implementation of IFRS makes companies much more attractive to investors, more organized accounting, international communication, ease of reading financial statements, tax administration, business growth, financing, appetizing ventures and the acquisition of foreign investments.

Introduction. Family succession in companies is a more customary practice than is believed because 90.5% of existing companies in zone three of Ecuador have a family nucleus to develop their activities. In addition, these companies contribute significantly to the productive matrix of the country. Target. Know the factors that influence the administrative management of companies with family succession. Methodology. The deductive method based on a quantitative and qualitative approach was applied, in addition, this research is of a documentary type. The study population was 243,651 companies between these large, medium, and small companies, the survey was applied to a sample of 384 companies via email to the managers of the companies, these results were validated by the coefficient known as Cronbach's Alpha, the bibliography modality was also used to elaborate the theoretical framework according to the problem that is going to be studied. Results. The results obtained in the investigation show that more than 80% of family businesses will not exceed the barrier of 10 years of operation, this is due to the little preparation that the managers of these companies have, which means that they are not considered. all the necessary factors to make adequate decisions that guarantee the future of these companies. Conclusion. Analyze each variable and develop administrative management methods to guarantee the survival of companies because they are job-generating entities, which leads to the progress of society.

Introduction. Nowadays, the world keeps in constant evolution and for that reason the markets are increasingly competitive. In this case, the savings and credit cooperatives have had a great increase and have adapted to the modern technologies, to give a better service to the stakeholders. In this context, all the cooperatives should apply marketing strategies to grow, innovate, compete, and improve. This research aims to conduct an extensive bibliographic analysis of the mix marketing evolution and the creation of value according to Aaker. Objective. To analyze how the variables or dimensions of the 4Es of marketing and the Brand Equity model can work simultaneously to generate a brand value. Methodology. A qualitative and descriptive research of the 4Es of marketing and Brand Equity model was done, to explain the definitions of the variables and how it can work to get big results in the COAC. For that reason, an inductive analysis was made through and observation guide, approved by experts. Results. It was determined that the variables of experience, exchange, everyplace, evangelism, loyalty, notoriety, perceived quality, and brand association can be combined to generate strategy for the benefit of the cooperatives sector and its stakeholders. Conclusions. the savings and credit cooperatives can generate strategies combining those variables to create brand value and build loyalty.

Introduction. Social security in Ecuador is a fundamental pillar in the stability of labor, social and economic relations of the population; so, this study addresses the notions and protection that surrounds social security, which allows us to understand the importance of being categorized as a human right. In this context, the scope and current situation of the provision of this right in Ecuador is analyzed, as well as the complexity or need to involve criminal law in the absence of affiliation to Ecuadorian social insurance. Objective. Identify the advantages and disadvantages of criminal intervention and alternatives, to make them efficient and seek to protect the right to social security, and in turn be less harmful to other rights considering the principle of minimum intervention of criminal law. Methodology. The method applied is the legal investigation of doctrine, legal principles, historical events, national research works treated and normative that allow to obtain relevant information and sufficient notions on the subject to reach a reflection of the author. Results. Among the results obtained by applying the research methodology, it is shown that there is a clash of constitutional rights and principles when it comes to weighing the principle of ultima ratio of criminal law against the right to social security. Conclusion. It was concluded that there are alternative methods or tools to the use of criminal law in the face of non-affiliation to the IESS, as is the case with the administrative sanctions of the Organic Administrative Code.

The need to address the phenomenon of corruption from a systemic administrative approach is demonstrated, where risk processes, human talent management, and, administration, contribute to perfecting the functions and prevention of positions that are sensitive and vulnerable to corruption. A tool is formulated, implemented, and validated, aimed at preventing corruption in vulnerable positions in public institutions. A deductive method, non-experimental design is declared. Descriptive, exploratory, explanatory, case study studies are adopted. Scientific methods are applied, such as analysis and synthesis of informational sources, inductive deductive, of experts, of dialectical contradictions. Process sheets and As-Is diagrams are designed in the methodological design. The results are expressed through the methodological design of the tool, the feasibility of its application, and its adoption in the Prefecture of Chimborazo. It was concluded that corruption can be prevented based on public positions, from the functions and risks, in elements, actions, and profiles that minimize the occurrence of it.

Due to the complexity that non-profit organizations present with respect to the execution of social aid projects and programs and their impact on the fulfillment of strategic objectives, it becomes a priority to promote an adequate control and monitoring system for activities carried out based on good administrative practices and the achievement of the strategic objectives that are planned. The objective of this article is to design a social audit program to evaluate the performance and transparency of the Believe Program sponsored by the Foundation Solidarity Support to the Family in the Canton Latacunga in Ecuador. For this, various stages and indicators were considered, in addition to convergence with the Participation Action Research (PAR) methodology. In this sense, our contribution has a descriptive-explanatory character, from a mixed approach that allows obtaining the necessary information to control the social activities of the program under study. The application of empirical instruments is proposed to examine the transparency indices in the organization. For all these reasons, we hope that this type of proposal will be useful to strengthen the control and trust strategies in the work carried out by non-profit social organizations in the country.  

The analysis of the research project developed in the Popular and Solidarity Financial Sector of Ecuador (SFPS) with the theme: "Financial Impact of COVID 19 on the Institutions of Popular and Solidarity Economy of Ecuador, year 2021", aimed to determine the effects of COVID-19. in the financial field of the Popular and Solidarity Financial Sector during the period 2021, through econometric analysis of structural change, for the determination of financial strategies that strengthen the management of deposits, placement and financial indicators and those managers make sound decisions against the global health crisis. The methodology used has a quantitative and qualitative approach which allows a detailed understanding of market attitudes and behaviors, generating numerical or rating information to convert into statistics to make business decisions. Non-experimental correlational research is applied, with bibliographic, documentary, and descriptive research; With books, brochures, magazines, manuals of the Financial Institutions of the Popular and Solidarity Economy, the population was taken as the basis of the 522 institutions that make up the SFPS of different cities and provinces of the country. Ecuador. During the development, the analysis of the resources in deposits and placements presented by the Financial Institutions of the Popular and Solidarity Economy was conducted. After two years of weak economic growth, 2021 closed with a contraction of the Gross Domestic Product (GDP) of -8.10%, reflecting the impact of the pandemic in Ecuador. The National Financial System obtained a positive variation of 10% in deposits and 15% in placements. As of May 2021, a sustained reduction in interest rates was observed in all credit segments. The SFPS represents a third of the financial intermediation activity of the private national financial system, concentrating 29.6% of deposits and 30.9% of placements. The research answers the question: What has been the monetary impact caused by the COVID-19 health crisis, in the Popular and Solidarity Financial Sector of Ecuador, year 2021? Concluding; the levels of financial intermediation of the SFPS at the beginning of the pandemic (March 2020) started with a value of 97.52% and as of December 2021 reached 88.69%, with a decrease of 2% in relation to 2020; the indicator tended to fall by 8.83%. In relation to the delinquency indicator, as of September 2021, it had a slight downward trend, however, in previous periods there were spikes in delinquency. The liquidity indicator that reflects the availability of resources to make your payments immediately as of December 2020 was 28.93% compared to 2021 of 27.62% with little volatility. However, the solvency of the SFPS as the ability to meet its debts and obligations was 18.97% as of December 2020 and by the end of 2021 it reached 17.48%.

Introducción. La recaudación de tributos es uno de los rubros más importantes para el presupuesto estatal del Ecuador; sin embargo, existen factores que impiden una óptima recaudación tributaria, uno de los métodos más utilizados son las empresas fantasmas y todas las supuestas actividades que realizan. Objetivo. Analizar el efecto que tienen los contribuyentes fantasmas en la recaudación tributaria de la provincia de Santa Elena, mediante la aplicación de métodos y técnicas de recolección de datos estadísticos Metodología. La investigación es cuasi experimental con enfoque cuantitativo, de tipo descriptivo-exploratorio, enfocada a establecer el nivel de influencia que posee la variable empresas fantasmas, por medio del método de evaluación de impacto con propensity score matching (PSM), se utilizó base de datos obtenidas del portal web del Servicio de Rentas Internas, con una población de 8 empresas fantasmas detectadas en Santa Elena. Resultados. Hasta el año 2021, el SRI reportó que las empresas fantasmas identificadas en Santa Elena tuvieron ventas de $ 9,7 millones aproximadamente atribuidas a 135 clientes, estas empresas en sus declaraciones presentadas disminuyeron el total de tributos en un 82% con referencia a los datos reales. Conclusión. Mediante la prueba de impacto de PSM se constató que estos rubros representarían del 0,05% de las contribuciones totales de la provincia, la escaza aplicación de resoluciones de control del Servicio de Rentas Internas impiden que este tipo de empresas se identifiquen de forma oportuna, por consiguiente, complicaría la recaudación eficaz de los tributos.

Introduction. Countries worldwide have seen the need to oversee the same language within the financial accounting field when the International Accounting Standards came into force. Ecuador shared this dynamic by promoting the application of IAS 16, fulfilling the objective, verifying its depreciable amount and the operation of its tax system through the creation of laws and regulations to achieve an adequate contribution by taxpayers. Therefore, mechanisms have been implemented that reduce tax costs in the declaration and collection of the different taxes generated. However, despite the efforts by the tax administration to achieve its application, there are still tax and accounting analyzes that taxpayer must comply with their tax obligations, which generates that taxpayer incur in the non-application of the already existing regulations. It is due to ignorance or because they do not have the support staff. Goal. Properly apply the accounting and tax implications of NIC 16 in the tax reconciliation of Ecuafeed S.A., for the generation of deferred taxes. Methodology. The applied method was deductive, with a qualitative and quantitative approach, not experimental design, and documentary type. The population forty workers of the company Ecuafeed S.A. in Jambelí del Cantón Santa Elena, which is our object of investigation, where the study of the application of NIC 16 was conducted. Results. Among the results obtained through the application of the international accounting standard, it is evident that it has a significant impact on the tax reconciliation of Ecuafeed S.A. to reinvest their profits. Conclusion. It was concluded that the application of NIC 16 and its related issues are applied by Ecuafeed, and the benefits are taken advantage of according to what is established in the legal and tax systems.

Introduction. The tax reforms referring to IR, are modifications to the fiscal regulations, these changes have an impact on the calculation and payment of the tax, in the last five years Ecuador has gone through a series of modifications in the laws with the aim of increasing collection to increase the state budget. Target. Analyze the changes in income tax collection because of the tax reforms in the Jorge Cepeda market from 2017 to 2021. Methodology. The research is non-experimental with a quantitative approach, of a descriptive-correlational type, focused on establishing the relationship between the variables through Pearson's chi-square method; Secondary databases of the five-year period to be investigated provided by the SRI were used; the population is 294 establishments located in the Jorge Cepeda market. Results. From 2017 to 2018, an increase of 39.87% in the collection of selected taxpayers was identified, this result is derived from the application of the Organic Law for Productive Development; for the year 2019, the collection decreased by 19.98% due to the economic crisis generated by the COVID-19 pandemic, which forced several businesses to suspend their activities; in 2020-2021, to correct the impact caused by the quarantine, the Humanitarian Support Law comes into force, causing an increase of 82.27% in collection; Finally, an increase of 72.53% was projected when applying the Organic Law of Tax Simplification and Progressivity for 2022. Conclusion. The tax reforms according to the correlation results of the selected indicators based on statistical information fulfill their purpose for the government by causing an increase in tax collection, however, these constant changes affect the taxpayer, who fails to develop a good tax culture due to the instability of the laws.