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

The objective of this work is based on discerning the fundamental aspects of sustainable financing and that, based on the EU taxonomy, it can contribute to overlapping the effects of climate change and fulfill one of the objectives of the Paris agreement, which is to offer financing to developing countries so that they can mitigate climate change, strengthen resilience and improve their capacity to adapt to the impacts of climate change. For this reason, a documentary-type methodology is used, with a bibliographic design, which allowed discerning the different positions held by the consulted authors. Finally managing to argue that there are great advances in this matter, but there is still a long way to go, and it is a long road and commitment not only of the state authorities who must be guarantors that the laws and regulations are complied with and executed, but also of business organizations and individuals, making our planet more habitable every day.

Psychosocial risks are those working conditions that affect the physical and psychological health of workers. The present research aimed to estimate the psychosocial risk experienced by employees of a construction company. A quantitative, descriptive, cross-sectional and non-experimental methodology was used The sample consisted of 51 workers and the Istas21 Scale was used. The results show us that the main psychosocial risk factors found were the pace of work with a very high level and insecurity about employment in 72.55% of the participants followed by insecurity about working conditions with 70.59%; the contradictory demands with 52.95% and finally the quality of leadership with 47.06%. It is concluded that there is a very high psychosocial risk in five dimensions that occur in more than 50% of the participants. It is recommended to carry out a research with a qualitative approach to expand and complement the information obtained that serves as theoretical support for the elaboration of an intervention plan with the aim of reducing or eliminating the psychosocial factors detected.        

The purpose of the research was to reflect on the quality of service from the perspective of governance in public management, in which the Maternal and Child Health Center type "C" IESS in the Jama canton (province of Manabí) was taken as a case study; This is a qualitative and inductive research approach, with a documentary review strategy based on the triangulation between the theories reviewed, the criteria of the researchers, and what was contributed by the key informants in the interviews, giving opportunity to a new construct which is given under a proposal of good praxis within the public institutionality; At the same time, the level of depth is descriptive; a substantive contribution is made by the interviewees through their comments, expanding the understanding of governance and their approach strategies for the quality of service to users in public administration, in which citizens play a valuable role in strengthening institutional governance. The analysis strategy is based on the Grounded Theory; on the other hand, the possibility of having a valuable discourse provided by the interviewees, has given way to an interpretative method based on hermeneutics, which contributes to the process of understanding, comprehending and interpreting the narrative of the interviewees; as a finding, two aspects emerge for a good praxis in public management: 1.- Public value of quality in public administration, and 2.- Governance for the quality of public service. 

Companies in the manufacturing sector in Ecuador have faced the challenge of searching for sources of financing, which is why they have traded their financial assets on the stock market. The objective of this work was to analyze the determinants of capital structure using the ordinary least squares model to determine the value creation of industrial companies that traded financial assets in the Quito Stock Exchange in 2020. The methodological design was based on a quantitative approach because the financial statements of 15 industrial companies that traded their financial assets in the Stock Exchange were analyzed. The correlation analysis of variables established profitability, firm size, tangibility, tax shields not generated by debt, and liquidity as determinants of capital structure, which were contrasted against EVA (economic value added). The findings reflected that firm size of the companies had a high significant level with EVA. However, profitability had an inverse relationship, since, as EVA increases the other decreases. It is concluded that, the companies that have higher liquidity index, profitability, tangibility, and tax shields not generated by debt do not always generate high value creation indexes for their shareholders.

The objective of the study was to analyze the administrative management and its impact on customer satisfaction of the company Nítido Marketing & Business, located in the Manta Division, Manabí province.  In the development, concepts of the different authors on administrative management and customer satisfaction were reviewed.  In this research, the design was non-experimental cross-sectional.  The selected population corresponded to 20 employees and 5 clients of the company.  The technique that helped in the investigation was the Likert scale questionnaire. Through the analysis of the results obtained, it was determined that the relationship between administrative management and customer satisfaction is positive and significant within the aforementioned company, since there is a correlation between the two variables.  As well as it was evidenced that the administrative functions are all carried out in an ideal way, and through it the fulfillment of the elements of customer satisfaction, which has allowed them to achieve their objectives and develop the company.

The domain of actions that lead to research is a necessity in higher education, therefore, the objective is to know the main perceptions regarding research skills (HI) and the results obtained in higher education. This descriptive review article considers research that goes from 2017 to 2021, regarding IH in pedagogical careers at the Latin American level, 31 articles were analyzed, selected from the Scopus, Dialnet, DOAJ, Scielo, Redib, EBSCO, Redalyc and Latindex; In addition, the contributions of authors such as Pérez and López (1999), Moreno (2005), Chirinos (2005) and Machado et al. (2008), they define and classify IH. The most recurrent category of perception was referred to the domain of practical actions for scientific research, likewise, the researchers of the selected articles assert that the teaching performance positively influences their development, affirming the relevance of the teaching role in the process. higher education training.

The main objective of this research is to carry out an analysis of tax incentives in the development of companies that make up zone three of Ecuador in recent years, it is important to emphasize that this work is the product of the need that taxpayers have in each one. of the prioritized sectors, in order to contribute to the economic development of the Country taking tax incentives as a reference, this time the agricultural sector that generates a great contribution to zonal development will be analyzed, it is intended to contribute to the sustainability of the agricultural sector, this was achieved through documentary and field bibliographic research through the implementation of information collection methods called surveys. The information collection method allowed establishing the lack of skills in the sector, contributing to the little application of incentives and care for the environment, by not being used efficiently, due to ignorance, lack of training in tax reforms and scarcity dissemination by regulatory bodies. Consequently, the different organizations have focused on resorting to other types of strategies, leaving aside sustainability and taxation as a transversal axis for their economic and social development.

The objective of the investigation, the mechanisms of knowledge about our national legislation and comparative regulations regarding the right to job stability, of people with disabilities, were verified. A grounded theory method was applied for the analysis of the Constitutional Court judgments, regarding the right to job stability in Ecuador for people with disabilities, in order to verify whether it is fully complying with formal equality before the law and if there are no discrimination mechanisms between workers and servers with disabilities governed by the Organic Law of Public Service and workers of the Labor Code. It was concluded that the labor regulations in Ecuador violate formal equality before the law, due to the existence of regulations with different rights and obligations, which regulate the access, disciplinary regime and exit to work of the servers, a situation that is a substantial problem that constantly undermines rights.

When it comes to educational sectors, the most important factor to consider is the quality of the service provided by the institutions, since the quality of the service will lead to the satisfaction of the students and their representatives. Therefore, the objective of the research work is to identify the effects of quality and satisfaction of parents with respect to the administration of primary education. In this way, the HedPERF model was applied. The survey was carried out on 60 parents of students in initial education, 2nd and 5th grade of basic education of the Julio Enrique Fernández Educational Unit in the city of Ambato using a statistical method of exploratory factor analysis. According to the formulation of hypotheses, all were accepted. Finally, it was concluded that, in order to improve satisfaction with the quality of educational administration, administrators must take quality measures such as improving the institutional image, solving problems in academic programs such as instructing children from very young about different qualities that may be interested, and in the same way, if these aspects could be improved, the loyalty of the representatives will increase.

Agricultural activities represent a fundamental pillar of non-traditional production that feeds thecountry's gross domestic product and provincial productivity rates. The objective of the studywas to determine the incidence of advertising investment on the business profitability of theagricultural sector in the province of Cotopaxi, using a financial analysis that determines therelationship between the variables. The methodology used was of a quantitative correlationaltype, since it involved the interaction of advertising spending, sales, cost of sale, liquidity, andprofitability. Public financial information from the Superintendency of Companies was used.The results determined the direct relationship between advertising costs with sales, levels ofindebtedness. However, advertising investment strategies are not considered a priority for thedevelopment and economic growth of the sector, since it was concluded that there is no record ofthe movement of the account within its financial statements.