Introduction: The diffusion of knowledge is part of the evolution and human development, in this space the higher education plays a fundamental role in the search, diffusion and construction of the knowledge. Several methods of teaching have been developed to allow the students to assimilate the learning. Objective: To determine the effectiveness of the various teaching methods given by teachers to students at the undergraduate level, focusing the student's perspective on the methods applied by their teachers and the conception of learning. Methodology: This research is of a theoretical type based on documents, with the use of tools such as the application of surveys, giving an exploratory descriptive result, applying an analytical deductive method. Results: the most applied methods by the teachers are master conferences and problem-based learning, however, the case study and simulation methods are qualified by the students as the ones that provide better results for the learning capture. Conclusion: The results of the research were analyzed for the final year students of the Business Administration, Accounting and Auditing careers at the Central University of Ecuador and the University of the Armed Forces ESPE, and there are two important conclusions: the first is that the students do not have a correct interpretation of each concept of the different methods and therefore do not understand the difference between their application; the second is that the teachers do not look for new ways to reach the students and they are pigeonholed into the typical methods, for this reason there is no circumstantial difference in knowledge.

Introduction. In this article, we want to make an analysis of the importance that the accounts would carry out in these times in which there has been a global productive slowdown, in some way we want to collect the economic impact that is being experienced worldwide and what factors accountants become vulnerable in the decisions that have to be made to get out of this crisis, which unfortunately is not only health but also economic and social. Conclusions. COVID-19 not only brought a health crisis but also a political and social crisis, as we can see poverty increases, giving an unusual case, that it is not the poor who go out to steal and assault, but it is this corrupt system that has caused a political elite assaults the resources of the poorest. The pandemic is causing changes in the history of mankind. This event will mark a before and after in human civilization. It is evident that the gap between rich and poor after this pandemic will be much greater, especially in our countries, that is why more social alternatives that benefit humanity and the environment must be rethought.

Introduction. The Fairtrade movement arises from the need for an alternative to traditional trade under the capitalist vision, which has not found a way to promote the development of nations in an equitable way. Furthermore, many authors underline the responsibility of traditional trade for the growth of inequality and the impoverishment of many nations globally. Due to this failure of traditional trade, The Fairtrade movement appears to propose a new form of commercial exchange based on respect, dialogue, equity between producers and consumers and environmental responsibility. Aim. To analyze the principles of fair trade, its principles, the obstacles to its adoption and application and the tasks to be accomplished and the articulation that exists between fair trade and the sustainable development goals proposed by the United Nations Development Program. Methods. To carry out this research work, the documentary analysis methodology was used, including relevant documents on the research subject. Different bibliographic resources were analyzed, with special emphasis on the Latin American context Results. There are many barriers for small producers to adopt and implement projects under this alternative trade scheme, such as prohibitive costs of certifications, weak representation of producers in the organizations that decide the criteria for awarding Fairtrade certifications, low level of knowledge of the citizens about Fairtrade’s principles and activities, producers’ lack of economic and financial resources, among others. Conclusions.  Access to the Fairtrade scheme is easier for large producer organizations with greater experience in issues such as exports, with mature organizational structures, to give a few examples. This causes small producers to be increasingly marginalized. However, Fairtrade well applied is undoubtedly an advantageous tool for sustainable development.

Introduction: The poverty indexes in Ecuador have forced the state to generate different programs that seek the social development of its citizens, among them the human development bond (HDB) and pensions; the beneficiaries of these monetary subsidies can access the human development credit (HDC) which consists of the delivery of the accumulated amount of the HBD or pension received during two years; the objective of the HDC is that the beneficiaries form enterprises or self-employment that allow them to generate the necessary cash flows so that they become self-sustainable and stop depending on the HDB or pension. Objective: To analyze if the HDC has contributed to the generation of entrepreneurship in the popular and solidarity economy by fighting poverty. Methodology: The quantitative approach has been used based on the results obtained in the research of statistical and economic data, starting from the general to the specific describing the relationships of the information obtained. Results: The indicators of poverty and extreme poverty, the state's investment in social development expenses, the amounts granted as HDC from the general state budget and the use of credit in different productive activities are compared. Conclusions: Citizens are increasingly dependent on state subsidies, which has caused a decrease in the granting of HDC´s, affecting the popular and solidarity economy by reducing the number of enterprises and self-employment.

Introduction. The need to know the economic situation of two production units of sawn wood, which have a production capacity already installed, motivated to develop this financial assessment of the performance in the process of transformation of round wood to square wood of Eucalyptus globulus, with the use of circular saw (sawmill A1) and circular saw plus band saw (sawmill A2). Objectives. Establish production costs and profitability for the sale of first, second and coastal boards based on the sawing systems used. Methodology. In this research observation and interview techniques were applied. The costs were estimated by grouping the components; production, administration, sales and financial level. The profitability with the calculation of gross profit margin (MBU) and net profit margin (MUN).

Results. The results show similar production costs when preparing first, second and coastal tables of E. globulus with values ​​of 0.29 and 0.27 USD / pt in sawmills A1 and A2 respectively. On the other hand, with the transaction of the three wood products, they generate a gross profit of 53.79%, 61.49% and as a net profit margin of 61 and 87 dollars respectively. Conclusion. The profitability of the two sawmill projects for selling first-class, second-class and coastal Eucalyptus boards generated gross profit margin values ​​higher than 50%, ideal for these businesses, and in the case of the sawmill A2 net profit margin As it is the highest at 26 USD, it is the best in reference to the A1 sawmill.