Every time in the organizations the qualification has become a very powerful tool to improve the performance of the workers. In addition, it allows us to systematize processes that the professionalization of the personnel in the company facilitates. It contributes significantly to retain to the human talent as part of its practical emotional wage. 

Counting on an efficient qualification, also allows the company to innovate, to develop competitive, corporative and functional strategies, supported in the use of technologies of the information, with an ethical sense and of social responsibility.  The qualification must visualize and to be applied in the organizations like a right and an obligation between company and collaborator, the human managers we would have to foment these “good practices” and to create laws that therefore do it. 

The qualification to the being a planned activity in where all the actors of the company and all the processes of human talent take part to generate a diagnosis landed to the reality of these companies, without a doubt, fortifies the structure of the organization fundamentally and the formation, education and development of the human talent that it toils.

Finally, we demonstrated that the qualification influences directly to the development of knowledge, competitions, abilities and skills, fortifying the integral quality of the organization.

This research analyzes the tension between the Universal Declaration of Human Rights and its general theory, approved in 1945, against state sovereignty, from its approaches: popular and national. The hypothesis raised is that a cosmopolitan vision of the theory of human rights limits the decision-making of democratic citizens of the different nations of the world, advocating in its place, for a pluralist vision of power, that promotes a new theory of human rights, that it be multiculturalist and avoid the unequivocal imposition of western values, as a hegemonic form of universal culture.

For this work, we will use as a methodology of scientific research, the pluralistic vision of power and the method of bibliographic review in the framework of analysis of political theory and philosophy of law, which reflects on the normative principles that underlie the qualification of law and politics. In the theoretical framework we present the main concepts that guide this work, for the formation of thought in the state of the art that enables the definition of conclusions.

To maintain a correct administration that allows to reach satisfactory results, is a challenge to which fight the companies daily. Among the keys to reach the goals of the company, the acting of their managers is one of the most important. To achieve an effective work, the managers should possess and to apply the abilities that allow him to guide their workers on the wanted road. In the national environment, it is very common to find people occupying positions for those that are not qualified and in general sense, the companies don't pay the due attention to the development of the management skills of their squares. For the diagnose the state of this skills exist diverse technical, which can be applied. For the development of this investigation, it was chosen to the restaurant Don Cangrejo to apply one of these tools and it was pursued as general objective to determine the influence of the behavior of the management skills of the squares of the entity in the development of the administration of the installation. To fulfill this objective a survey it was applied the directive of the local and the results were analyzed leaning on in the methodology used by the Hay Group in the application of the Interview of Critical Incidents. With the results hurtled by the survey, a strategy was proposed and a plan of actions was elaborated for the improvement of the administration in the installation.

The use of technological tools that provide support to the process of taking of decisions ,it allows to the companies to obtain competitive advantages as consequence of the activation of the process that will rebound in a remarkable way in the general yield of the organization. The Automated Tool for Accounting´s basic documents seeks to reach these results, without being left the traditional mark. Its creation, bornenfocad of the necessities of students, focused in negotiating in an efficient way its time and aspirations. Its complementation with the educational process is evident; benefitting, as much professors as students, with a bigger illustration and speed in the learning process. The reality of the link university-technology is clearer and more necessary everyday, betting hence meets the Tourism´s Faculty of the University of Havana with the setting in practice of instruments of this type.

The role played by small and medium-sized companies in the contemporary business field has become transcendental anywhere in the world, since these organizations, for the most part, are established with family assets and contribute significantly to the economy of a country, Within its organizational structures, the level of importance of organizational sustainability is revealed, which is why within this research the development of corporate strategic management in the displacement of the leader was identified, and at the same time, the integral financial management of intangible resources is they have transformed into future economic benefits; However, there are a number of difficulties that complicate in some cases their timely assessment, the identification of the drawbacks that exist for the execution of control by organizations regarding the treatment of intangible assets. Therefore, a thorough documentary study on the modern behavior of research edges within the units of analysis was considered essential, so a comparison of economic reports at the global and national level where the effect caused is determined was also carried out in intangible assets in small and medium-sized companies and achieve a tropicalization to the Ecuadorian business reality.

complicate in some cases their timely assessment, the identification of the inconveniences that exist for the execution of control by organizations regarding the treatment of intangible assets. Consequently, the documentary study on the modern behavior of the research edges within the units of analysis was considered essential, with which the contrast of the economic reports at the global and national level where the effect caused in intangible assets and achieve a tropicalization to the Ecuadorian business reality.

The objective of the study is the construction of a MANAGEMENT MODEL for the project "Tourist Complex Dique San Isidro" investment of the Rural Parish Government San Isidro belonging to the Morona canton. The research necessarily had to alert social actors about the positive and negative impacts of tourism activity through a theoretical and conceptual framework adapted to local reality so that with this information decision-makers have sufficient arguments for generating public value and social sustainability.

For the construction of the Management Model methodologically, the execution of three stages is proposed, which are based on the problems identified for the operation of the Complex, and then from the MAP OF KEY PROCESSES add the Process diagrams, input for the preparation of manuals; in addition to a Value Chain, an instrument for the articulation and creation of the tourist destination. Finally, a Management Scheme is inserted, supported by the Deming cycle and the Organizational and Functional Structures respecting the dynamics and legality.

For the third stage of the study, a DASHBOARD is proposed, which contains 129 management indicators distributed by key processes, frequency and managers.  Undoubtedly, this tool must be socialized with all the actors and, of course, it must be contextualized in the territory to then recognize the usefulness for monitoring and evaluating the impact of the implementation and operation of the Dique de San Isidro Tourist Complex; as well as the generation of inputs for accountability.

This project was created with the purpose of rescuing one of the livestock production activities of the Puculpala community of the Químiag parish belonging to the Riobamba Canton

The present study was carried out at the Holstein Puculpala Hatchery and aimed to obtain the gross and net margins of raw milk marketing; as well as identify the direct participation of the producer in the price of milk to the final consumer.

This work attempts to generate a contribution to facilitate decision-making at the financial level to ensure the permanence of the business, and to encourage farmers, the analysis of the cost so that it is a day-to-day element that allows continuous improvement in the process. Considering estimates, there is not enough information to adequately obtain the cost of production in the Hatchery.

The proposal of a costing system for the production of milk in the Holstein Holstein Puculpala Hatchery aims to determine the cost of production, the sale price and will achieve a better profitability by incorporating within the area of finance, a cost accounting unit, which It would basically have the following guidelines.

• Be a farm recognized by milk producers and marketers.
• Contribute to the development of the national industry looking for the product to be recognized for its quality, innovation and fair price.
• Have a national presence.
• Be known for their practices and attitudes aligned with ethics and human values.

Entrepreneurship is a quality and ability that a person has to prepare a thought to do something new and innovative and / or a business project, through ideas and opportunities. Entrepreneurship is a word immensely used in the business environment, by virtue of its relationship with the creation of some innovative activity, companies, new products or innovation of existing ones.

In this part of our research, four micro-entrepreneurial processes are considered from the prospective perspective and the foundational principles that must be present transversally throughout the process, as well as the integration of these methods in the professional training of its students, based on of its institutional philosophy, background and contextualization, considering the changes in the epistemological horizons of knowledge, the new international trends in higher education, as well as the current social demands placed on Ecuadorian Universities, to guarantee the academic excellence and quality of the institution.

Therefore, it is necessary within this research work to implement a theoretical-academic management model for the development of innovative entrepreneurship policies and programs at the Catholic University of Cuenca UCACUE, which is part of the doctoral thesis of the author of this article that contributes to the training of new entrepreneurs in different careers in correspondence with the economic and social demand of the territory.

To this end, it is important to strengthen the academic management of the training of leaders and entrepreneurs at UCACUE, through the integration of curricular and extracurricular activities and programs, carried out in the Academic Units within a common institutional plan.

The purpose is to determine the institutional policies for the generation of a culture of commitment, collaboration and consensus that are articulated with the axes of teaching, research and connection during the next five-year period, which contributes to development and competitiveness, considering the institutional strategy of Research, Development, Innovation and Incubation called (R + D + i).

The model generates learning spaces with members of the University community and entrepreneurial and business actors from the locality and the country; to take advantage of the institutional capacity for the management of continuous training projects in the field of innovative entrepreneurship, committed to the sustainable development of Ecuador and especially the region 6.

En la actualidad, el emprendimiento es considerado como uno de los motores de crecimiento económico en los países, la relevancia que ha tomado el desarrollo de los emprendedores hace que el gobierno re direccione las políticas hacia el incentivo del emprendimiento innovador, también la empresa privada ha tenido iniciativas, y la propia sociedad les felicita por sus aportes ya que esta situación era muy diferente hace poco más de una década y media, la dimensión de la actividad emprendedora era apenas conocida, las iniciativas se enfocaban principalmente en las pymes, y la percepción sobre los emprendedores no era alentadora por la ausencia de datos, así como la falta de variedad de fuentes de información, lo que hacía difícil la comparación con otros países, es por ello que el centro de Desarrollo Emprendedor de la Universidad ESAN junto con el proyecto Global Entrepreneurship Monitor (GEM) en el año 2003 se unieron para impulsar la producción de conocimiento que potencie el emprendimiento, contribuya a la renovación del sector empresarial  y fomente el desarrollo a partir de la innovación esto contribuye como una herramienta valiosa para desarrollar iniciativas que promuevan la actividad emprendedora y que esta genere un alto impacto y rendimiento en la sociedad.

According to United Nations data, the world population is expected to grow to 9.7 billion people by 2050, which reason agricultural and livestock production faces the challenge of strengthening the socioeconomic development of the population and feeding. having to achieve an ecological balance and the sustainable use of natural resources. Due to the aforementioned, there is currently a trend towards cleaner and more sustainable production, allowing resources to be protected so they are used by the current generation and those to come.

The mathematical model for the productive and economic development of the agroecosystem was carried out in the community El Guzo , Matriz parish belonging to the Penipe canton, Chimborazo province, and is built by collecting primary and secondary information from the community, using livestock indicators, agricultural, and economic.

In this study, it was determined that the main agricultural items of the community are: corn, beans, potato, blackberry, grass and fruit, goat Saanen breed, cattle, guinea pigs, poultry (meat and posture), rabbits and fish, these items are representative of the locality and with which strategies can be developed to obtain a sustainable production.

The Agricultural Productive Units (UPAs) were categorized according to their extension in: less than 1000 m², between 1000-5000 m², between 5001 and 10000 m² and over 10000 m². The study showed that not all items generate profitability, due to factors such as the size of the land.

The study determines that the size of the UPAs is directly proportional to the economic indices, the UPAs whose extension is greater than 10000 m2 are the ones that generate the highest profitability and are the most efficient, the same ones that respond to the equation:

This work is the summarized result of the degree work called "Strategic plan to improve the efficiency of financial administrative processes in the dairy company" CAMPO FINO ", of the city of Salcedo during the period 2018 - 2023" carried out by Eng Ing. Ligio Elena Mora Cevallos, as part of her degree work, under the guidance of the undersigned, and seeks to develop tools that strengthen the financial administrative processes of the dairy company "CAMPO FINO", since this business organization does not have a strategic plan that allows to enhance its processes and therefore improve the results of its management.

The first phase was the application of a diagnosis that determines the administrative and financial status. The second phase is the development of a proposal aimed at solving the problems found in the diagnosis.

For the development of this work, a participatory methodology will be used whose fundamental actors are the collaborators of the operational and administrative area of ​​the company, as well as the criteria of its clients, regarding what is the expectation regarding the level of service, and what they expect from the products that the company has placed in the markets.

Finally, to prepare the proposal we will start from the different concepts and models established, accepted and applied by successful companies, adapted to the reality of our environment and the idiosyncrasy of our people, factors that are fundamental in the design of efficient strategies that allow attracting the largest number of customers, in the local, regional, national environment, this will undoubtedly underpin the corporate image of the company, which in turn will allow the development of a brand with identity and positioned in the market.

To research the relationship between the application of internal control and business risk is the main objective of the investigation. The research has been developed using the direct intervention method using internal control questionnaires, once the level of risk and confidence is defined, the type of relationship between the study variables is determined, which has made it possible to determine that the average risk level in the eight component evaluated it is equivalent to 56.63% and the level of confidence to 43.37%, in addition to an operative risk higher than 100%.

This research becomes a tool for timely decision making by “Cooperativa de Ahorro y Crédito Sumac Llacta.Ltda”, to implement internal control and mitigate business risks.

The present article shows strategies that could help to improve the San Miguel de Pallatanga cooperative of Saving and Credit profitability, through better liquidity management, latent problematic in the institution that keep off it correct growth; for which, we use the methodology of investigation (descriptive and no experimental) using instruments as the bibliographic review, observation, interview and survey, which allowed to know the current situation of the cooperative.

Once the diagnostic was made through the measurement of volatility of funding sources with VAR methodology, we could evidence that the cooperative has had an liquidity administration inadequate because of in past episodes its volatility has exceeded its available funds cash and volatility.

Se pudo evidenciar que la Cooperativa ha tenido una administración de liquidez poco adecuada ya que en episodios pasados su volatilidad ha superado sus fondos disponibles y en la actualidad posee demasiada diferencia entre el efectivo que necesita y la volatilidad marcada.

Ethics is an essential element in the human being in any field that develops, either at a personal or professional level, at an individual or collective level. Ethics focuses its attention on the understanding and rational application of principles and values that guide the responsible behavior of the human being. Maintaining ethical behavior generates excellence and credibility in the professional, so this work tries to make a critical analysis of some social contradictions and responsibilities that must be assumed by all social actors. The role of universities in the training of new professionals plays a transcendental role. This article focused its attention on the curricular network offered by the Ecuadorian universities for the formation of the Public Accountant. Ethics in this field as well as in all activities of human activity becomes the fundamental pillar and basis for a development based on trust. This study concentrated the analysis on 15 universities belonging to the RUEE and has a code of institutional ethics, but only 6 of them include ethics in their curriculum as part of the curriculum in the formation of new accountants. Ethics should not be considered only as an indicator, but must seek excellence and credibility in the professional, as its mission will be to ensure collective interests.

At Hacienda El Puente, Riobamba canton, Chimborazo province, the economic elements of this estate were determined, with a duration of 60 days. The collected data were subjected to statistical analyzes such as: standard deviation, frequency histograms, mean and the economic study through the benefit / cost indicator. For the economic and technical analysis, production costs were considered, based on fixed costs, variable costs, cost structure and profitability. Regarding the part of production that intervened in 2017 at Hacienda el Puente are the variable costs: sanitary aspect ($ 5178.81), feeding and supplementation ($ 16070.68), reproduction and livestock improvement ($ 3,265.45), occasional labor ($ 1932.00), transportation ($ 3324.70), and fixed costs: administrative cost ($ 3293.72), permanent labor ($ 14,400.00), tools ($ 1,528.23), machinery ($ 18,272.00), facilities ($ 3808.00), equipment and accessories ($ 4188.95). In addition, the income generated by the sale of milk during this year was $ 70,978.36; where, the cost of producing a liter of milk was $ 0.49; its sale is $ 0.55; achieving a net profit of $ 0.06 for each liter of milk sold and a cost benefit of $ 1.13; which shows that for every dollar invested there is a profit of $ 0.13 ctvs. It is recommended to make a better daily record of the expenses that are made in this farm, avoiding overlooking minor expenses that affect the correct economic analysis of this Hacienda.