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

The La Maná canton, especially its cantonal head, is characterized by being a territory with the presence of a large number and variety of shops aimed at meeting the needs of the population without it having to move to other cities, as well as the large rural influx for the commercialization of their products, according to the commercial patent records of the municipal GAD of La Maná as of 2014 there are 666 (77%) stores dedicated to commerce, 143 (16%) dedicated to providing services , 38 artisanal and / or manufacturing establishments (6%), also during said year 10 patents were annulled, corresponding to 1%. In relation to the province; the canton ranks third in terms of economic establishments. With 10.63% of provincial participation after Latacunga and Salcedo. The law recognizes as forms of organization of the popular and solidary economy the community sector, associative sector, cooperative sector (related to production, consumption, housing, savings and credit and services) and the economic and popular units. Many companies do not give importance to accounting management, thus ignoring all the benefits and consequences that come with the fact of not keeping an inadequate accounting in their business, as well as ignoring all the rules regarding accounting matters and the obligations that They are held in front of the mercantile registry and state agencies that are in charge of regulating trade in the country. It is necessary to indicate that by applying the accounting control procedures established in writing, approved and verified by the artisans, it will be possible to have an efficient financial control, providing reasonable security and therefore updated and real information, this must be periodically analyzed, thus verifying compliance, and in case of variations or errors, proceed to make the respective corrections.

Inventory control in organizations is a tool that allows guaranteeing liquidity capacity in companies. In this sense, this scientific article is developed with the objective of analyzing the impact of inventory control on the liquidity of the Distribuidora "Miguel Sebastián" Manabí-Ecuador, framing the study in a methodology with a qualitative, exploratory approach, with a non-relevant design. experimental; presenting interviews as an applied technique. Among the main results obtained in the study, it is highlighted that the distributor has a specific policy for the management and control of inventories, a record of daily transactions is kept, the inventory is classified by codes, however, when proceeding to the requirement of purchase of customers, in some cases, the system reflects a different information of the stocks that are in physical and the maximum and minimum quantities of the inventories are not established, causing accumulation of stock in the warehouse beyond an optimal level; Therefore, it is extremely important for the distributor to maintain a solid inventory that guarantees the products in stock in order to meet consumer demand and cover its short-term obligations. It is concluded that an adequate inventory control contributes to the optimization of resources, efficiency in operations, improvements in its internal processes, reduction of costs and economic benefit, generating an increase in liquidity for companies, since accumulation is reduced. unnecessary merchandise.

This article presents the study of the availability of water suitable for human consumption and irrigation, as well as the design of a prototype of a device for water treatment in Amazonian communities, as a solution to the problem of access to vital liquid. Based on the current context of the communities, relationships between the economy, time and the socio-cultural aspect are defined to generate accessibility and innovation mechanisms; After an in-depth investigation, the design of a composite filtration prototype for the treatment of water for human consumption in Amazonian communities is presented, basing the experience of similar investigations developed in recent years throughout the world, it is committed to the use of composite filtration technologies and biofilters, this design is capable of generating quality water for human consumption from the water sources of surface water and groundwater present in the Warints and Yawi communities, one of the main advantages is its portability in the point of use, in addition the utilities and technical aspects of the design are detailed.

This research supports the importance of the inclusion of entrepreneurship education by the academy, which requires its implementation from basic education to university education. This issue is relevant not only for the entrepreneur, but for the progress of society itself; For this reason, in order for entrepreneurship to become a development factor, educational institutions have to articulate with the state and the private sector. The objective of this research is to analyze the knowledge in the business area of ​​the entrepreneurs of the JUVAF foundation, in addition to describing what are the causes that prevent their ventures from being sustainable. In order to consider the aforementioned elements, an investigation was carried out with a quantitative approach, a non-experimental cross-sectional and field design, the level of the investigation is descriptive. A questionnaire made up of 10 closed questions was applied to measure the knowledge in the business area of ​​the entrepreneurs. It was evidenced that entrepreneurs need to be trained in some business areas such as marketing and administrative management, which must be managed according to the circumstances of the economic environment.

The research began with relevant conceptualizations, reviews the content and scope of comparative law provisions that contemplate the figure of shared custody and its application in justice to finally make visible the normative incompatibility between the Constitution and the Children's Code and identify the need for reforms that include the incorporation of the shared custody regime in Ecuadorian legislation and thus make effective the principles and rights of the Constitution of 2008 and the Children's Code of 2003. This research is based on a qualitative study, as it emphasizes the normative and jurisprudential analysis and investigates the meaning of certain core concepts that allow us to understand the foundations of the right to care and the need to adapt our Code to constitutional principles that could make its enforcement feasible. The theoretical perspective used nourishes the critical analysis of national and comparative law and starts from a gender-based analysis, since it contains questions to those provisions of the legislation configured based on gender stereotypes. To complement the critical analysis of Ecuadorian law, a review of judicial decisions was proposed, but it was not possible to access a significant number of them, which would allow a representative sample of judicial actions to be taken.

Corporate social responsibility (CSR) is an important tool for companies. However, the dissatisfaction of society for the waste of natural resources, pollution, lack of work ethic, professional and productive have caused are elements that have detonated the concept of CSR. The objective of the research was to identify the important characteristics of the (CSR) applied to organizations through a hermeneutical analysis applied to the systematic review. The systematic quantitative evaluation method (SQAT) was applied to analyze a sample of 120 articles on the production of reproducible and verifiable reviews according to the methodologies in the literature. The findings showed that, although a reasonable number of CSR studies have been carried out, there is still a significant gap for further conceptual research in this area, particularly, the important contribution of the implementation of CSR by SMEs to the achievement of the global sustainable development. It was concluded that future systematic reviews could extend the scope of the databases to obtain more information about the line of study to ensure that SMEs implement the programs and it is beneficial for the organization and its stakeholders.

Nowadays, digital tools play a very important role in the development of the contemporary edu-cational process, which is why both teachers and students have strengthened their digital compe-tences, making the learning process much more meaningful, especially in the acquisition of a for-eign language such as English.This systematic review work aims to demonstrate the positive impact of digital tools as a com-plement to meaningful learning in English language acquisition, for this purpose a review of the scientific literature from 2018 to 2021 has been developed, as well as considering the databases that consider issues in relation to the approached, being mostly two of the most relevant for the research such as EBSCO Host as well as ERIC.The results describe the direct relationship between the use of digital tools and the development of skills that allow an effective acquisition of the English language, so it is concluded that the use of these tools is a task that should be disseminated and encouraged by educational institu-tions that are in charge of students in the process of learning foreign languages such as English.

The reality to which the world was accustomed before the year 2020, had a 360-degree turn, the scenario that COVID-19 designed marked a turning point and gave great challenges to humanity; Throughout the investigation, it was intended to elucidate what was the financial situation of micro-enterprises in the province of Tungurahua in the context of COVID-19?; for which a review of the literature on the conception of microenterprises and their situation was carried out. The number of micro-enterprises was established, the financial information was analyzed and finally the financial homogeneities Assets, Liabilities, Wealth of the micro-enterprises of 2020 in Tungurahua were characterized, according to the Superintendency of Companies database. For the analysis, a segmentation of the micro-enterprises of Tungurahua was carried out; under the criteria: Financial representativeness in terms of the highest percentage of micro-enterprises and their geographical location, taking into consideration the micro-enterprises of: Ambato, Baños, Pelileo and Píllaro. As results, it was determined: The province of Tungurahua had 575 micro-enterprises, 68.75% of the micro-enterprises were in Ambato; and more than 60% of the microenterprises presented profits before taxes, net profits and profits for the year between 0 and -$5,000.00.

The present study aims to analyze the influence of Leadership in the organizational culture of the teaching and administrative staff of the Educational Unit April 30, the theoretical basis of the research variables was obtained, from the bibliographic compilation, with a search for relevant scientific articles, in different repositories such as: Scopus, Ebook, Taylor and Francis, etc. This descriptive research developed a qualitative approach methodology. A data collection instrument was designed, endorsed by an expert, which was applied to the teaching and administrative staff of the institution. It is concluded that leadership directly influences the organizational culture, enhancing the performance of teachers and administrators, promoting compliance with values and habits for the improvement of the organization's environment.

The objective of this research was based on analyzing mobile learning as a skill of university students as part of the evolution of ICT, through a quantitative methodology supported by bibliographic and documentary research, the sample consisted of 60 students from the second semester of the career of Authorized Public Accounting. Obtaining as results that the students materializing the principle of "learning to learn" focus on their autonomy and through the use of virtual platforms the student pays due attention to the activities carried out to achieve feedback, likewise, the students when being able to use the internet to support their studies, they try to look for tutorials on the management of these platforms and not stay only with what is explained in their induction courses that the university generally offers, thus allowing them to recognize the platform menus and locate themselves in time and space within it. In conclusion, it is mentioned that higher education students have acquired knowledge and mobile skills over time that have made them direct participants in the evolution of ICTs, achieving relevant aspects in their educational training, in the same way universities during and after COVID-19 they have managed to make great progress in terms of the implementation of platforms that are here to stay, especially in those traditional universities that did not have these resources, since it is necessary to recognize that today's youth manage different teams technologies that they use to support their professional training.