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

Introduction At present the penitentiary systems are going through a great crisis of a structural nature that is characterized by serious events of corruption and extreme violence, in this document a documentary, bibliographic research was used, obtaining as a result that; as a result of the implementation of the Regulations of Narcotic and Psychotropic Substances (law 108), whose objective was to reduce the consumption of drugs in the citizenship under the guidelines of laws  Americans extremely punitive and without constitutional and criminal guarantees, since despite imposing more severe legal consequences for the new crime, it is not possible to stop or prevent these crimes, making it impossible to rejoin society as a productive entity.  Objective: To analyze the national penitentiary system and the effects on criminal recidivism in Ecuador. Methodology: A level of legal knowledge was applied, framed in qualitative research, with a descriptive analytical study, through the method of legal sociological comparison, finally according to the way it was dogmatic-legal with customary norms and the rights of peoples. Conclusion: It is evident as a result that Ecuador is based on the Integral Criminal Code (COIP), in Argentina the Argentine Code, in Peru the Peruvian Code, in Mexico instead handles the Federal Criminal Code, and Brazil is  known as Criminal Law or Penal Code, in Chile l C Chile's Criminal Code, within the strategies to reduce criminal recidivism in countries such as El Salvador, the "Parks of Coexistence and Economic Labor Insertion" have been implemented.

Introduction: Ecuador has a wide demand for cosmetics of all brands, with that background the present study focuses based on the already existing conceptions and criteria to analyze the commercial, technical and economic feasibility in this line, for which it requires identifying several factors that imply social responsibility and benefits for the community in general and directly to the project as such. Objective: Determine the feasibility of generating investment and how to carry out the products in the cosmetics line in Ecuador. Methodology: The study is quantitative with an exploratory and descriptive design. It is based on a finite population of 48,285 people in the canton of Huaquillas, 381 inhabitants were studied by means of an instrument validated by expert judgment. The research is non-probabilistic and intentional. It is determined that the study of the variant productive entrepreneurship in the cosmetics line, commercial, technical and financial viability served as support to the company RomanHermanos S.A., in the valuation of the market study, costs and budgets. Conclusion: It is concluded that the scientific article showed veracity in the results obtained from the survey, contributing in this way to know in a technical way the final sale price that the organization can offer, generating confidence and excellent results in the decision making, obtaining an Internal Rate of Return of 24.04% which determines the profitability of the project.

Introduction: The health crisis caused by the SAR-CoV-2 virus has caused changes in all productive sectors of the country, not only has it brought a health and financial crisis, but has allowed different components of society to adapt to the current lifestyle. Objective: Determine the impact that the pandemic by COVID-19 had on the commercial strategy and the income of the sales area of the company JC Publicidad Loja-Ecuador; for this purpose, information was used on the income from the sales of advertising products offered by the company, additionally, the in-depth interview technique was applied to the staff of the commercial area to know the variations experienced by the marketing methods and strategies in three contexts before, during and after the pandemic that is to say corresponding to the years 2019, 2020 and 2021 respectively. Results: It was shown that revenues declined in 2020 specifically in the first quarter of this year; while marketing methods and strategies underwent notable modifications incorporating technology for promotion and marketing of products, due to the policies of state of exception and physical distancing. Conclusion: The COVID-19 has caused companies to adapt to a new reality with the help of technological tools that increase the organization's productivity.

Introduction: Good leadership has a significant impact on the interpersonal relationships acquired by the company's employees, since it is the basis for individual and collective growth at the corporate level. Objective: The objective of this study was to analyze the impact of business leadership on the interpersonal relationships of the employees of CNEL, Manabí Business Unit. Methodology: The methodology used was a quantitative approach with a non-experimental, cross-sectional design. The population was all the employees of CNEL, Manabí Business Unit, Ecuador. The technique applied was a survey, which was designed on a Likert scale. Results: Among the main results, it was found that there are difficulties in the work environment, where effective communication among the company's personnel was not developed, in addition, the leaders do not usually have an open communication. Conclusion: In conclusion, the relevance of business leadership within any company in society was highlighted, since the vision that leaders have is what determines success or failure in the workplace, therefore, the practice of interpersonal relationships of their employees is the key to achieving business objectives.

The adoption of new Post COVID measures are essential to develop strategies with which the economy of goods and services companies that are made up of zone three of Ecuador is reactivated. Objective: To analyze how the leadership styles of entrepreneurs affect the post-COVID process of SMEs in zone three. Methodology: This type of research will be conducted using the descriptive methodology of the information, as well as the adoption of research methods. Bibliography to deepen the theoretical framework, the sample composed of 384 companies from a population of 243,651 institutions was obtained, for which the respective contact was established via email with active members of these organizations to obtain data that provide validity to the information obtained this in turn were valid for the coefficient called Cronbach's Alpha. Results: 50% of the managers of the SMEs in zone three affirm that the training sessions are one of the best tools to improve the operation of the company, there are 70% of the companies that are unaware of the operation of metadata within of the business activities of the company. Conclusion: a good leader can modify the organizational climate to maximize the capabilities of each member of a work team.

Introduction. According to the Internal Revenue Service, the pandemic has increased the number of taxpayers who issue electronic receipts, therefore an electronic invoice is a legally valid digital document and serves as a backup for business operations, which is gaining in importance, due to a better control in taxpayer operations, because it allows automation and optimization of administrative and accounting processes that eloquently reduce errors and operating costs. objective Analyse the regime to which the taxpayers that groups natural persons and companies belong, determine the benefits of electronic invoicing and activities that are immersed with this provision of the SRI. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was directed to six hundred micro, small and medium entrepreneurs. Results. Among the most frequent results we have the benefits of electronic invoicing, of which 15.09% maintain that it allows direct cost savings, likewise 15.09% comment on agile storage, 13.80% find greater security , 12.04%, automation and integration in reception processes, 11.80% indicate the reduction of environmental impact, 11.16% talk about increased efficiency and elimination of human errors, 10.86% reduction of delivery and collection times; and, with 10.16%, increased productivity, which ultimately corresponds to efficiency in accounting management. Conclusion. Electronic invoicing in Ecuador will improve compliance with tax obligations, with a positive and gradual impact on tax returns.

La presente investigación se centra en analizar la conveniencia de implementar una casa comercializadora de artículos ortopédicos en la provincia de Cañar y la aceptación que tendría la misma. Con relación a su orientación metodológica su diseño fue exploratorio y descriptivo, a su vez transversal, no experimental, no probabilístico y con un enfoque cuantitativo, además se basó en la revisión sistemática de la literatura haciendo uso de las bases de datos científicas. Para la recopilación de datos se aplicó la técnica la encuesta y como instrumento el cuestionario, a una muestra de la Población Económicamente Activa (PEA) de Cañar, mediante el cual se observó que la empresa comercializadora de artículos ortopédicos es viable teniendo mayor aceptación en la ciudad de Azogues.  Así también se propone el método de reconocer, oportunidad, tecnología, alianza y verificar (ROTAV) que aporta con fases a considerar en una idea de negocio, ofreciendo pautas a los empresarios o emprendedores mismo que ayudarán a potenciar el bien o servicio.

Introduction. The present investigation will identify the social and legal factors that encompass the illegal collection of money called financial pyramids. It should be noted that this crime is legally typified in the comprehensive criminal organic code, which is a typical, unlawful, and guilty act where the people who carry it out are fully aware of the illegality of the action. Objective. Determine why criminal organizations commit financial crimes, which is affecting people's assets and the state's economic order. Methodology. To achieve these results, research methods were used, such as: documentary analysis, bibliographic review and the deductive-inductive method which allows specifying some main facts related to the illegal collection of money as a financial crime. Results. Among the results achieved in the subject exposed through the application of the deductive-inductive method of documentary type, it can be determined that there are some factors that contribute to the increase of these illegal activities, such as: the insufficient fiscal procedure, the lack of information that the people who have on this illegal phenomenon and the increase in organized crime in the public sector with regard to members of the armed forces, national police, and public officials. Conclusion. It is concluded that the penalties imposed in Ecuador for the illegal collection of money are appropriate because among them is the deprivation of liberty, property penalties and state fines, that the problem lies in the lack of information of the sanctions that establishes the Ecuadorian criminal law.

Introduction. The purpose of this article is to show how portfolio recovery influences the liquidity of the savings and credit cooperative Santa Ana Ltda. in the period 2020. Objectives: The general objective of this research is to analyze how, through portfolio recovery in the cooperative, greater liquidity can be obtained. This purpose involves describing the process through which portfolio recovery is currently carried out in the cooperative, in addition to diagnose the liquidity levels of the credit union using financial ratios where it is possible to identify the shortcomings of the collection management or collection in the credit union, and finally propose strategies or effective processes through which the cooperative obtains the return of portfolio in a timely manner. Methodology. The research is non-experimental and quantitative-qualitative. The study population corresponds to the portfolio recovery area, which consists of ten people. Due to the small number of people, we proceeded to use probability sampling by convenience, which implies that the total study population will be used. Results. It was evidenced that there is in certain financial indicators an increase that favors the institution, but due to the difference in liquidity it is influenced that the data obtained on portfolio recovery were useful to analyze a timely comparison between the periods 2019-2020. Conclusion. Regarding the methodology used, it is considered that its application was especially useful for obtaining important data to analyze the impact of portfolio recovery on the liquidity of the cooperative and its financial solvency monitoring.

Introducción: El tema elegido a investigar esto es la violencia de género conocida también como violencia contra la Mujer en el Sistema Penal. Objetivo: tendrá como objetivo principal analizar cómo el Sistema Penal ha ido evolucionando y cambiando hasta acomodarse, buscando de esa manera condenar y del mismo modo exterminar la violencia contra la mujer, puesto que se ha evidenciado que con el pasar de los años que las mujeres han sido víctimas de muchos ataques, los mismos en su gran mayoría se dan en el marco íntimo de su hogar, y las misma son ocasionadas por sus cónyuges, motivo por el cual se desarrolla esta investigación. Metodología: La misma será examinada a través de un estudio cualitativo, con lo que se logrará realizar un análisis y estudio minucioso de las sanciones aplicadas dentro de nuestro sistema penal ecuatoriano. Resultados: Partiendo desde la violencia física, psicológica, sexual y delito de femicidio. El presente estudio se pondrá a disposición de toda la población en especial las mujeres, para brindar un apoyo estratégico en la planificación, seguimiento y evaluación de políticas públicas que permitan erradicar la violencia.  Conclusión:  Se logra evidenciar que la violencia ejercida en contra las mujeres, ha ido a través del tiempo reconociéndose a nivel mundial, logrando igualdad para las mujeres.