Introduction: this article on comparative law between Ecuador and El Salvador, analyzes how the jurisdictional competence is in the trial  of adolescent offenders, Latin American countries that have different forms of judgment, and international standards in juvenile criminal justice are incorporated, through the comparative method, similarities and differences in the jurisdictional structure are identified,  the age of criminal responsibility, and procedural guarantees, this study highlights the common challenges faced by both systems, including judicial specialization, the protection of the best interests of the child, and the need for public policies aimed at social reintegration, emphasizing the principles of specialization and differentiation of the juvenile criminal system. Objectives: to comparatively analyze jurisdictional competence in the prosecution of juvenile offenders in Ecuador and El Salvador, to identify similarities, differences, and common challenges in the application of international juvenile criminal justice standards. Methodology: qualitative approach, comparative law method, type of descriptive and analytical research, sources: national legislation (Ecuador and El Salvador), relevant jurisprudence, specialized doctrine and international standards of juvenile criminal justice, techniques: documentary review and comparative analysis. Conclusions: the study concludes that only a specialized system that is restorative and non-punitive complies with the international obligations assumed by each of the States and with the objectives of effective juvenile justice, legislative reforms are proposed to guarantee a differentiated response respecting the dignity of minors, invigorating their improvement and integration into society. General area of study: Social Sciences. Specific area of study: Juvenile Criminal Law and Comparative Law. Type of article: Systematic bibliographic review.

Introduction: The use of accounting software in microenterprises in the province of El Oro is key to efficiency, transparency, and competitiveness. A gap persists between availability and effective use due to costs, poor training, and resistance to change, which leads to errors, risks of non-compliance and reactive decisions. Objectives: The objective of this study is to explore the use of accounting software in fiscal management, identifying the automation of its processes and decisions based on empirical intuition, of the microenterprises of El Oro. Methodology: qualitative approach with a descriptive and exploratory design, interviews were applied to 10 microentrepreneurs and a focus group of 10 accountants was formed, its analysis was based on thematic coding, co-occurrence maps and triangulation between sources and literature. Results: the implementation of the software responds to regulatory compliance, especially e-invoicing, while Excel persists out of habit; it works well when it is correctly configured: it saves time, provides real-time reports and improves decision-making; otherwise, the critical point arises when inventories and costs are poorly parameterized: the figures lose credibility,  Intuition returns and the intention to migrate almost inevitably arises. Conclusions: It is concluded that the consolidation of the computer system requires specialization in the sector, data quality and that the accountant acts as an architect of systems. General area of study: Accounting. Specific area of study: Accounting information systems. Type of item: original.

Introduction: This study examines the relevant factors influencing the contribution margin and losses in a vehicle insurance company in Ecuador, using data collected during the years between 2015 and 2024. Objectives: The main objective is to identify and measure the elements that have the greatest impact on profitability and the frequency of claims, to provide ideas for improving risk management and financial strategy. Methodology: To determine the relationship between independent and dependent variables, a statistical analysis of the data collected from the Superintendence of Companies is used in this methodology. Techniques such as regression and multivariate analysis are applied for this purpose. Results: The findings indicate that the contribution margin is significantly affected by macroeconomic and sector-specific variables, such as the loss rate and insurance rates. Conclusions: It can be concluded from the research that efficiently managing these variables allows for a considerable improvement in the profitability of insurance companies, which indicates the importance of adopting more flexible and strategic policies when setting prices and assessing risks. This research offers a detailed analysis of the elements that influence monetary success in the insurance industry in Ecuador, serving as a solid foundation for research and strategic decisions in the future. General area of study: Administration. Specific area of study: Business Management. Type of item: original.