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

The financial system of any country is essential for the economy, since it is said that if the financial system of a country is solid, the country's economy is stable. The objective is to analyze some of the factors that influence credit risk, which causes it to have effects on the delinquency of cooperatives in the province of Tungurahua. The method applied was descriptive and field research with a qualitative approach, in addition, the quantitative method, through the causal comparative methodology technique; The main results were that financial institutions make the economy more dynamic, through the collection of resources from the public, paying interest on these savings. They allocate these savings into investments through credit, thus generating profits and if borrower´s default on payments, this represents a risk. It is evident that cooperatives have an important role in the country's economy; these financial institutions must measure the risk in granting credit and evaluate alternative solutions to prevent default.

This article reviews the evolution of the Economic Model of Crime from the seminal works of Gary Becker (1968) and Isaac Ehrlich (1973) to contemporary developments. Through a systematic bibliographic analysis, which   included   problem   definition,  literature   search,   organization, and  evaluation,  key  transformations  in  the  model  were  identified. Initially rooted in rational choice theory, the approach has progressively incorporated socioeconomic and demographic variables within a market framework based on individual interactions. Key determinants of crime, such as unemployment, poverty, inequality, education, and illegal activities, exhibit ambiguous behavior due to endogeneity issues. These findings reflect the complexity of criminal behavior and highlight persistent gaps in the economic research agenda, emphasizing the need for complementary studies and interdisciplinary approaches to better understand and address this phenomenon.

The timely procurement of medicines is indispensable in each of the deconcentrated institutions that belong to the health sector, taking into account the pandemic caused by SARS-CoV-2. As a context, it is explained that on April 13, 2021, the National Public Procurement Service (SERCOP) issued the external resolution RE-SERCOP-2021-0114, which took effect from its publication in the Official Register on April 15, 2021. It reformed the previous External Resolution. Among its main changes is the regulations for the purchase of medicines and strategic goods in health. Thus, and based on a quantitative methodological approach of descriptive explanatory level and non-experimental type, the purpose of this study is to analyze the administrative impact of the external resolutions of the National Public Procurement Service on the purchase of medicines by the Zonal Coordination 4 of Health in 2021. This work is relevant because it allows us to know the administrative impact caused by the external resolution mentioned in the process of the purchase of medicines by the Zonal Coordination 4 Salud in 2021. For this reason, we seek to obtain as a result the elaboration of a diagnosis of the processes that have been carried out in the acquisition of medicines in 2021 from the validity of the external resolution RE-SERCOP-2021-0114. As a conclusion, this article analyzes the administrative procedures in the process of purchasing medicines made in 2021 by the Zonal Coordination 4 Health.

The economic sustainability of the hotel industry is currently affected by various internal and external factors that greatly limit its development, adaptability to trends that make this a sustainable activity. The objective of this research was to analyze the economic sustainability of the hotel sector in the Crucita parish. The applied methodology was based on a research with a mixed approach, non-experimental design, of a descriptive type, in which, through convenience sampling, the population and sample of 24 hotel managers located in Crucita were considered, to whom a survey was applied in which assessed the four aspects related to economic sustainability contemplated by the Global Reporting Initiative (2013): Economic performance, market presence, indirect consequences and acquisition practices, whose items were valued with a Likert scale from 1 to 5. which had acceptable reliability with a Cronbach’s Alpha coefficient of 0.809. The main results indicate 79% that external factors such as the COVID 19 pandemic, political instability, among others, have influenced their ability to manage economic policies in a balanced manner that guarantee the sustainability of said establishments. In this sense, it is concluded that the weaknesses identified in this sector are a limitation to efficiently carry out actions that promote economically sustainable hotel activity in this area with favorable tourism potential.

The  objective  of  this  article  is  to  design  a  procedure  for  recording expenses and calculating objective costs based on specific work orders in  a  microenterprise  that  offers electrical  and  electronic  services. The methodology used is based on applied research, based on the general to the particular in an orderly manner and with precise objectives. Based on the information obtained, objective costing constitutes a more appropriate administrative tool if it is placed from the design stage of a specialized service. In addition, systematic verification of the correct accounting record of expenses allows you to achieve the established objectives and at the same time satisfy the client.

Behavioral problems in the classroom have a negative impact on the emotional well-being of students, as well as on the learning process and classroom climate. This study aimed to describe the behavioral problems observed in the classroom, according to teachers' reports. A questionnaire created for this study was answered by 55 teachers, (female = 70,9% and men = 29,1%), among five schools of Chillán, Chile. Teachers indicated that among the behavioral problems, non-compliance behavior is observed with frequency (43,6%). This study is a starting point for future investigation on this topic, that addresses regional and national phenomena.

The present study aims to measure the relevance of the competency-based approach in teaching practices in technical and professional education in the Dominican Republic. It focuses on the country's technical and professional education institutions: the Instituto Técnico Superior Comunitario (ITSC) and the Instituto de Formación Técnico Profesional (INFOTEP). The study participants were students and teachers from both institutions. The results show that the ITSC and INFOTEP are highly rated within the range of indicators measured within the category of pedagogical aspects.