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

This research study is based on the hypothesis: How does internal control impact the budget execution of the Parish Government of Ayacucho in the 2018-2020 period? In this sense, an investigation is developed with the objective of analyzing the impact that internal control has on the budget execution of the Parish Government of Ayacucho in the period 2018-2020. For this reason, a quantitative approach methodology of a descriptive type and correlational level is used, applying the survey and observation as an instrument for collecting information addressed to 30 people who work in the Parish GAD. For the analysis of the results, the Pearson chi-square coefficient is applied, which stands out among the most important findings, that if there is a positive and significant relationship between internal control and the budgetary execution carried out by the Government Parish of Ayacucho, this being very important since internal control is an element that emerges as a strategy to make the best decisions by the responsible officials who are in charge of budget planning and execution, as well as the administration of resources of public institutions in the country. 

This research article reflects a review of the state of the art about digital marketing of tourism businesses and ventures in Ecuador, in order to understand its importance and influence on business, through a scientific bibliographic review through digital platforms such as Scopus, Latindex, Scielo and Web of Science with established limits such as digital marketing, business, entrepreneurship, tourism, Ecuador. A descriptive investigation was applied. In addition, we proceeded to identify the study topic, document selection, information extraction, interpretation of the data obtained, classification of studies and presentation of the results. As results, 13 articles were obtained for analysis and answering of the research questions posed. Finally, it was concluded with the importance that reflects this type of research related to digital marketing in the tourism sector in Ecuador and the inclination of researchers who carry out this type of reviews. 

The research exposes the evaluation of digital marketing on the impact it has on strategic and financial performance through a statistical analysis in SPSS software, the objective of the research was based on studying through an investigative model the relational significance of the constructs under study, the research used a quantitative methodological structure with a correlational scope, with a sample of 230 SMEs from the city of Machala. As a result of the study, responses were obtained that differ from the hypotheses, thus understanding the behavior of digital marketing in business, the effects verify the assessment obtained by the constructs among themselves, unexpected assessments were obtained, concluding that the management of digital marketing is underdeveloped by small and medium enterprises in the city of Machala. 

The innovation of services in the tourism sector in a personalized way was considered unnecessary, since the cost was not considered an investment. As a result, companies could lose 38% of their potential customers by not providing personalized experiences. The objective of the study is to evaluate the level of application of hyper-personalization of services in relation to consumer engagement in the tourism sector in the province of Tungurahua. The methodology used was quantitative, since it allowed the collection of information through a validated instrument. The study sample was 347 people cataloged by the Economically Active Population (PEA). The result showed that the relationships model predicts a positive relationship between hyper-personalization and consumer engagement. It is concluded that customers are part of the creation of innovative services, being integrated as active partners of the company.

The objective of this research project was to establish the relationship between the coexistence and practice of values in eighth-grade students of the Amarilis Fuentes Alcívar Educational Unit in Guayaquil, 2020. The type of research applied according to its application was basic, due to the foundation and enrichment of scientific knowledge, due to its character, the study was correlational, by measuring the influence of one variable on the other. By nature, a quantitative process was applied to obtain statistical results, according to its cross-sectional scope based on evidence and the non-experimental design. According to the results obtained in the verification of the general objective in the Spearman correlation, a value of 0.890 ** was detected, which compared to the criteria of scales, showed a significant and very high correlation between the variables. On the other hand, in the evaluation of the significance level, 0.000 was obtained, which, being less than 0.05, rejected the H₀, checking the general hypothesis. In conclusion, in the descriptive statistics it was observed in table # 4 and figure # 1, that the majority value was for the average category with 41.8% (19), secondly to the good category with 36% (16) This shows that it exists at an average level of school coexistence. In table # 5 and figure # 2, check the result of the practical variable of values in which the highest value was obtained for the good category with 55.7% (25) and the average category with 20, 1 % (9). Proving that the practice of values occurs at a good level in the institution.  

The application of accounting practice in the teaching and learning process of students in the Accounting specialty of the UEF "Amaryllis Fuentes Alcívar" in the city of Guayaquil, is of vital importance to strengthen the theoretical knowledge acquired during the student life in the accounting high school, since According to what has been observed, it is determined that there is a lack of accounting criteria and deficient knowledge for the resolution of transactional problems and construction of the accounting process of a company in a complex and advanced manner. It is necessary to reinforce these difficulties with constant accounting practice, throughout the teaching - learning process. The proposed proposal is that through digital media such as Google Meet, murals and virtual whiteboards, the transfer and construction of significant knowledge is developed, through the formation of collaborative teams on the network. Theoretical and empirical methods have been considered as: logical historical, hypothetical-deductive, analytical-synthetic, scientific observation, the survey, the interview and sampling as a statistical method, also considering the logical framework methodology. Regarding the variables under study, more than 20 scientific articles were analyzed in academic google, educational journals such as Redalyc, Scielo, Mendive etc. In conclusion, promoting the accounting practice in the educational setting and in the current context of the health crisis has a social and economic impact for the student himself; since it will develop the effective and necessary competencies for its adequate development in the workplace, thus allowing, to enjoy better opportunities in the professional framework. 

The health crisis caused by Covid-19 had significant consequences for the normal development of the population and the productive, economic and financial activities of the Ecuadorian business fabric. The objective of the investigated topic is to determine the financial impact of the health crisis on small entrepreneurs in the municipal market of the Junín Canton, period 2020. The methodology has a mixed approach, exploratory, descriptive, non-experimental and correlational in scope; with application of methods: bibliographic, inductive, deductive, analysis and synthesis. To obtain data, the survey technique was applied to 48 businessmen who work in the municipal market of the Junín canton, the questionnaire was prepared from the Survey of Measurement of Financial Capacities in Latin America, implemented in 9 countries of the region during the years 2013 and 2019 by the Development Bank of Latin America (CAF, 2022). The data was processed using the SPSS statistical software system, in addition, statistical tests such as chi-square were applied and the intensity of the relationship between the variables was quantified through the numerical index of the Pearson r coefficient. The results obtained determined that there is a directa relationship between the health crisis and the negativa impact on the finances of the population analyzed. It is concluded that the small entrepreneurs of the municipal market of the Junín canton associate the financial issue with money and / or personal finances, they are the ones who decide and plan the management of their income without greater financial knowledge, also assuming great challenges in the face of actions and financial decisions that are taken to correct the consequences of the health crisis, which playa a preponderante role in the course of the business. 

The health crisis caused by the COVID-19 pandemic aggravated the economic situation in Ecuador, unemployment increased up to 34.5% submerging Ecuadorians to the need to look for a job urgently, opting for seasonal or temporary jobs, this is where this research is focused, due to the lack of labor culture for the development of temporary contracts, This is the focus of this research, due to the lack of labor culture for the elaboration of temporary contracts, contracts that are handled informally, and in many occasions employers are unaware of this type of contracts, therefore the research consisted in the analysis of temporary contracts within the framework of labor law provided by the Ecuadorian labor code, through a legal and doctrinal review, In addition, the proposals of labor flexibilization will be analyzed, which will substantially promote employment in Ecuador, through an exploratory compilation of secondary sources with legal, doctrinal, scientific and circumstantial information related to the legal nature of temporary contracts, the research allowed concluding that the payments of an additional 35 percent for temporary and occasional contracts undermine the will of employers to opt for this type of contract, causing the need for the authorities to take action to build bills to rescue the labor law of all Ecuadorians. 

The present investigation was developed with the objective of analyzing the incidence of internal inventory control in decision-making in the medical device warehouse at the General Hospital of Manta - IESS. Therefore, the study was framed in a methodology oriented towards a type of study of a non-experimental, exploratory nature with descriptive explanatory methods. Applying the documentary review, observation and interview as data collection instruments to a convenience sample made up of 7 officials who intervene directly in the study variables, in this case they are responsible for managing the inventory and taking of decisions of the General Hospital of Manta - IESS. Highlighting among the main results obtained that the General Hospital of Manta - IESS establishes an internal control of its inventories attached to the Integrated System of Administration of Public Finances of Ecuador (SINAFIP), as well as the regulations established by the Comptroller General of the State, this being a guarantor of the efficient fulfillment of the inventory management of the public sector in the country, for which it is highlighted that the internal control of the inventories of medical devices in the General Hospital of Manta - IESS, impacts in a way Positive decision-making by those responsible for managing this public institution oriented to the health care and well-being of Ecuadorians. Promoting correct decision-making, in order to guarantee transparency in institutional management by those responsible. 

The province of El Oro is purely agricultural, given the current context of difficulties associated with the economic and financial crisis, product of the Covid-19 pandemic, the development of small and medium enterprises has been affected. The scope of this research is non-experimental. The main objective was to design a value chain model for agribusiness in the province of El Oro, for the three main agricultural products of major production, bananas, coffee and cocoa. The value chain in agribusiness production is fundamental to energize the local economy; however, the benefits for agricultural producers who decide to use the value chain in the link in which they participate are able to introduce productivity increases and innovations in the product and service. This study compiled information from some of the agents that participate in the production-marketing value chain. It is evident that small producers are the ones that use the value chain the least, while large producers do use it, obtaining higher income and a more balanced appropriation of the value added, allowing agribusinesses to have a dynamic in terms of the search for market strategies, innovation and continuous improvement and to adapt easily to the macroeconomic conditions of the country.