Repercussions of COVID-19 on the Ecuadorian tax system and its ranking compared to other countries

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the COVID-19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that COVID-19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.

Analysis of the level of financial education, debt, and the use and knowledge of credit cards in a multiple banking branch in the city of Navojoa, Sonora

This research shows an analysis of financial education, debt, and use and knowledge of credit cards. This research was a case of study and the object of study were costumers of a multiple banking branch in the city of Navojoa, Sonora, a questionnaire was applied to a probabilistic sample of type subjects, resulting in 201 surveys, the Rivera instrument and Bernal (2018) is divided into three categories: a) financial education, b) indebtedness and c) use and knowledge of credit cards, the level of financial education, indebtedness and use and knowledge of credit cards of bank users was determined Furthermore, ANOVA tables were made to analyze the level of significance of sociodemographic variables with the categories analyzed.

Income disparity in southeastern Mexico: A reflection from economic indicators

The objective of this document is to analyze the distribution of income in the states of the southeast region of Mexico during the period 2010-2016, to identify the levels of inequality in economic matters. For this, a documentary, descriptive and longitudinal investigation was carried out, analyzing six economic indicators reported by the Consejo Nacional de Evaluación de la Política de Desarrollo Social (CONEVAL) for the period studied: 1) Gini coefficient, 2) population in poverty situation, 3) vulnerable population by income, 4) population in extreme poverty, 5) population with income below the extreme poverty line by income and 6) population with income below the income poverty line. The results indicate that Chiapas, Guerrero and Oaxaca were the most vulnerable states due to low income levels, high poverty in general, and prevailing inequality in the region. In contrast, the state with the least economic vulnerability was Quintana Roo. The main contribution of the study lies in the identification of the poorest and most vulnerable states in the southeast of Mexico, as well as in the formulation of recommendations for the better distribution of income and poverty reduction in the analyzed region.

Environmental impact assessment in a company

This article addresses the environmental impact in an enterprise of the agricultural sector through the analysis of the life cycle of the nopal brine elaboration, where the identified impact categories were identified for their evaluation as well as the opportunities for improvement. The methodology used followed a cradle to gate approach, from the nopal vegetable growing area in Milpa Alta, Mexico City, to the processing stage in the company; the functional unit was a ton of nopal in brine and the software used was SimaPro V8.5.2.

Tourist characterization of the Municipality of Ruiz, Nayarit; to contribute to the touristic development of the region

The tourist characterization of the communities is a key element in the correct tourist planning, since this allows to obtain technical information about the potential that a site has for its tourist development. This study consists of five parts, the first one includes general data, then information is collected on the elements that make up the tourism system, such as: tourism plant, infrastructure, government and receiving community. The main objective of this research is to know and document aspects and general characteristics of the municipality of Ruiz, looking for the elements of its tourist development, data such as the identification of the offer of accommodation, food and leisure services, infrastructure, as well as type of transport and accessibility that are available to move to the cities that make up the communication routes, health and energy services of the municipality, as well as the most important economic activities and government support that is poured into the municipality. This information is basic in the decision making of investors in tourism developments, both in the community and external. This instrument was applied through interviews with key people, in addition to gathering information through observation about the behavior and perception that the inhabitants of these communities have about the development of tourism in the municipality.

Inventory of tourism resources: a strategy for the development of sustainable tourism in the communities of the southern and northern zone of the Municipality of Compostela, Nayarit

The present study was carried out in the municipality of Compostela, Nayarit; in collaboration with the XL City Council of this city and the Academic Unit of Tourism of the Autonomous University of Nayarit. The purpose was to develop an inventory of tourism resources as a strategy for the development of sustainable tourism in nine communities in the south and north of this municipality. For this, the methodology shown in the manual for the formulation of the inventory of tourism resources at the national level edited by the Ministry of Foreign Trade and Tourism MINCETUR 2008 in Lima, Peru was used. The instruments that were applied to the nine key informants of the communities for the collection of the data were the technical sheet on the facilitating resources and providers of tourist services and the semi-structured interview for the classification of the natural tourist resources of the categories specified in the manual. The type of research was descriptive and exploratory with a qualitative approach. The subjects who participated in this study were nine community links which represented the intentional sample. In the results obtained, it was recorded that in the nine rural communities there are viable natural and cultural resources for the practice of alternative tourism such as ecotourism, rural tourism, mining, gastronomy, ethnotourism, adventure tourism and sports among others; Likewise, productive projects were detected that can contribute to the development in each community according to the inventory that reactivates the economic situation and improves the standard of living and well-being of the inhabitants.

Efficient processes with TPM in companies in the south central region of the state of Chihuahua

In terms of maintenance talk of Mexico is of great importance because there is plenty of resources in order to be transformed, in the south central region of the state of Chihuahua, the municipality of Delicias, belongs to this area within its main activities are those related to the agriculture, livestock industries, the transformation of timber resources, as well as those relating to the derived from dairy products, within their major challenges is to eficientisar their production processes in order to prolong the life of the instruments, machinery and equipment of work of processing industries and processing of the different productive areas. To facilitate the tasks and quality service to consumers of these industries, with the application of techniques of Total Productive Maintenance. This through proper maintenance supported in a program adapted to the needs of production and wear of the systems used frequently, thus reducing the costs of same, corrections and contingency plans, ensuring the safety of workers and the proper functioning of the machinery. It is necessary to implement these measures, to not only keep the labor personnel safe, but also to provide a reduction of time and costs to firms, resulting in a better job available to customers, seen this by way of quality, delivery and service as well, using a system with improvements and quality from the inside to the outside, with the methodology of process engineering.

Operations management of the MSMEs

This paper refers to a study of micro and small companies belonging to the State of Mexico, whose objective is to study their operations management and identify the main threats and weaknesses they face in a competitive market. In general, MSMEs do not have a formal operations manage-ment, functions in the various functional areas are done intuitively, according to the knowledge and experience of the owners of the company or those in charge at that time. This makes it harder to grow and stay in a market as competitive and uncertain as it currently exists.

Evaluation of leadership in a small restaurant company in Acolman, State of Mexico

Most authors give leadership a great importance as a socio-psychological factor within the system that constitutes business management. The present exposes a field research work in a service company located in Acolman, State of Mexico, with the purpose of analyzing leadership on the basis of competencies, privileging the affective and cognitive character of the personality of its leader. For its measurement, a questionnaire adapted from the Leader Behavior Description Questionnaire (LBDQ) prepared by Almudena (2010) was applied, which consists of 48 questions. Altogether, ten factors were evaluated that were named Interest, vision, ability to learn and make learn, competences, commitment, sincerity, ambition, self-knowledge, enthusiasm and leadership. The measurement was made through the statistical program SPPS (version 22) on the Likert scale, where satisfactory ratings were obtained in the evaluation.

Technology Transfer Management in MSMEs

Today the smalls and medium enterprises, known for MSMEs in México have difficulties related to the transfer of technology due to their personnel adaptation. In this research we oriented to identify the management that is required for the satisfactory assimilation in their. Is has been used personnel specialized in the various technologies, as well as incorporating public and private educational institutions has not been sufficient to carry out the assimilation of technology to MSMEs so what can you do? The management that is presented in MSMEs for their development and stability are a series of obstacles, such as the insufficiency of financial resources that inhibit innovation in their processes and services. So what to do to carry out the technology transfer in them? The formation of human capital that supports and remedies the shortcomings that arise in this period of technological assimilation is part of our proposal of the present work.