Introduction. Green entrepreneurship is understood in this document, as the  development of activities aimed at mitigating, reducing or eliminating environmental problems. It is observed the behavior between the human being with the environment in which changes are proposed within the production and consumption that harm the natural conditions of the planet. Objective. Design a management model based on the principles of green enterprises as a sustainability alternative for SMEs in the city of Cuenca. Methodology. This research work is descriptive and transversal in nature. To diagnose the management model of SMEs, a questionnaire structured in five principles of green enterprises was used: low-carbon economy, protection, transparency, knowledge and alliances. The reliability analysis of the questionnaire presented a Cronbach's Alpha coefficient of 0.924. Results. The results show that the actions of Cuenca's SMEs in terms of their management do not guide the development of their activities to mitigate, reduce or eliminate environmental problems related to production and consumption patterns that deteriorate the natural conditions of the planet. Conclusion. The components of a management model are established that incorporates in its scheme the principles of green enterprises, which allows the development of a culture of sustainability in SMEs in the city of Cuenca, to create economic, environmental and social value, and make their management responsible action with the environment and society.

Introduction. This document analyzes the Gross Value Added (GVA) of the economic sectors of the Ecuadorian economy for the period 2000-2019, in order to determine the most influential sectors of the same; in addition to looking for a relationship between economic growth using the Gross Domestic Product (GDP) versus the Corruption Perception Index (CPI), which is the result of a phenomenon that is influenced by many other factors such as the economic one; later, a relationship will be developed between the inequality expressed by the Gini Coefficient and the CPI. The results obtained share agreement with research where it is evidenced that corruption acts as a brake on the increase in GDP, and with it inequality. This research does not seek to give conclusions on how to improve the CPI and inequality, if it does not open the door to debate on the problem of corruption in Ecuador. Methodology. The research design was quantitative and qualitative, the first of a longitudinal non-experimental nature that allowed the analysis of the variables studied in the period of time. Collecting data from official sources. Results. Among the results of the analysis of the Gross Value Added, the manufacturing sector stands out with a participation of 11.875, followed by the commercial sector with 10.55% and the oil and mining sector with 10.42%, in addition to the result of the correlation between GDP and Corruption Perception Index of 0.837 indicates a direct linear relationship; while for the correlation of the Corruption Perception Index and the Gini Coefficient there is an inverse linear relationship being the result of -0.731. Conclusion. It was concluded that the manufacturing sector is the strongest in the Ecuadorian economy, however, the commerce and oil and mining sectors are not far behind the first; In addition, corruption and inequality have undermined the economic growth of Ecuador in the period analyzed.

This research analyzes the current situation of portfolio management in the period of January - November 2020 in Credit Unions, the exploratory - descriptive methodology allowed to collect data, interpret and correlate the results with similar investigations. Its main results are the following: the COVID-19 pandemic significantly affected the financial sector worldwide, in the particular case of Ecuador, the GDP fell between 7.3% and 9.6% or a contraction of 10.9%. %. It was determined through statistical analysis of the Financial Bulletins of segment 2, issued by the Superintendency of the Popular and Solidarity Economy with cut-off until November 2020, on average there is a portfolio to expire of $ 23,761,684.50 million, which corresponds to an increase of 5.5% in relation to 2019; The portfolio that does not accrue interest represents a lower financial risk, since during the 2020 period (COVID-19 pandemic) an increase of $ 1,596,180.44 is observed, which represents 5.2% in relation to 2019, so A Balanced Scorecard composed of eight financial strategies that are supported by current regulations was designed by the Superintendency of Popular and Solidarity Economy and the Monetary and Financial Policy and Regulation Board with Resolution No. 568-2020-F aimed at the standards for credit risk management in Credit Unions.

Within the National Development Plan 2017-2021 Ecuador establishes its axis 2 called economy at the service of society, where it defines national objective 5: boost productivity and competitiveness for economic and sustainable growth in a redistributive and supportive manner; which shows a close relationship with the objective of this research, where the cost control of production processes, optimization of resources, strategic actions that allow the improvement of economic administration in entities called Fire Brigades, which are analyzed they find settled throughout the world with the purpose of preventing, protecting and helping the community. In developed countries, fire departments have greater accessibility to equipment, training for different operational areas; In Ecuador, the fire brigades with the greatest equipment provision are for the stations of the cities with the highest population and vulnerability of risks at the national level, and also have more access to training for personnel. Therefore, it is necessary to carefully analyze the application of management tools that allow the evaluation of strategies, which are in accordance with the current legal framework.

Internal control is of vital importance in the business field given its positive impact that it can generate within an organization, this research will aim to evaluate internal control in achieving the objectives of the company "Ferretería Noble L.G.A;" of the La Maná canton classified within SMEs, the methodology used was based on a qualitative study and a descriptive and bibliographic design, the population was made up of all staff, The company is under the family management and the results obtained determine that they do not have of a formal organizational structure, as well as the absence of a manual of functions, policies and procedures, which allow the fields of action of the collaborators to be delimited and which contribute to the orderly integration of activities and standards to achieve business goals and objectives, in addition to a high component risk level and a low confidence level. It is concluded that it is important to have an adequate internal control system, it depends on avoiding or reducing risks and fraud within the organization and that its implementation is the responsibility of the administration and that it must be applied without considering the size, activity, assets or structure of the same that allows to achieve reasonable security in financial information, decision-making, the development of its activities, and compliance with the legal regulations in force in the country.

The impact that tax collection has on the economy of a country is significant, either for positive aspects such as economic development or restrictive aspects for specific sectors where costs increase and profits decrease. This research presents the incidence in the income contribution on the collection of resources in the Savings and Credit Cooperatives in the city of Riobamba-Ecuador in the period 2016 - 2018, key year for the projections and determinants of new regulations for the following periods. Work carried out through a qualitative-quantitative, retrospective, cross-sectional, documentary, non-experimental methodology in the analytical and synthetic evaluation of statistical data. The population was made up of the Managers, Accountants and administrative personnel of the main Savings and Credit Cooperatives of different segments registered in the Superintendency of Popular and Solidarity Economy, to whom a variable relationship scheme was applied, relying on their reliability aa through the Likert scale. Concluding that it has existed in percentage terms in each of the chosen institutions, recommending better strategies that involve improving the level of fundraising.

It was developed a bibliometric analysis about the scientific production on neuromarketing published in the databases of Web of Science, Scielo, Science Direct and Scopus. The study was aimed to know the most outstanding trends in the sector and the prospects for development in Cuba. The incorporation of the fundamentals of neuroscience into traditional marketing has achieved a new paradigm for modern research, through the analysis of the consumer's subconscious and the psychological processes that impact on his purchase decision. 65 sample units were used, through probabilistic sampling for finite populations, analyzed with the COMPAPROP system (Comparison of Multiple Proportions). It was determined that the vast majority of scientific articles correspond to Colombia and the United States, not the case of Cuba, where the bibliography on the subject is still scarce. The variables most addressed were the analysis of consumer behavior during the purchase process, neuroimaging techniques, ethics and mental processes associated with attention, emotion and memory. It was also identified that neuromarketing provides considerable benefits in applied areas such as Economics, business and Social Sciences.

Introduction: Since January 1959, the social policies in Cuba, have had a consistent approach with the socialist principles of the Revolution. One of the visible social groups is the family, even when there is no social policy focused directly on their demands as an institution or place for intervention. The existing programs have to do with the needs of certain members of the community, such as children, pregnant women, the elderly and people with disabilities. They also protect and institutionalize a nuclear and heterosexual family model, but models which break with this vision are left out. It is the case of homoparental families. Objectives: The research aims at describing the management given to homoparental families by the social health policies and legal regulations in Cuba. Methodology: It is mainly a qualitative study in which the content analysis was used to obtain the information. Results: The concepts of family and marriage in Cuba protect the union between a man and a woman. Social policies respond to the interests of nuclear and heterosexual families. Homoparental families continue to be on the margins of social programs and policies, which brings about inequalities to these families.

This article is grounded on the research project called "Study to determine the importance of accounting and financial information given the uncertainty of Covid19, in the MSMEs in the business environment in Region 6, in the specific case our study is based on the analysis of the new tax obligations, In the specific case our study is based on the analysis of the new tax obligations, with genesis in the city of Cuenca of the MSMEs taxpayers, on the application of the Organic Law of Simplified and Progressive Taxation and its regulations, also including entrepreneurs who meet the condition of microenterprises, as established in the Organic Code of Production, Commerce and Investments. On its part, they will be included in this registry provided that they do not fall within the limitations established in the regulations. The purpose of this study is to determine the behavior of the taxpayers and what its effect will be since they have to accumulate the resources they will need to pay their tax obligations, during the first days of January 2021, as a consequence of the income of the taxable year 2020, the rate of 2% of the total income from sales imposed on them, regardless of the results of the taxable year. They are part of the micro-entrepreneurial regime, whose annual income or total income is equal to or less than US$ 300,000.00, and that have up to 9 workers at the date of publication of the cadastre, for such categorization, the amount of income will prevail over the condition of the number of workers, the tax administration also includes small entrepreneurs, businessmen, natural persons or persons obliged or not to keep accounting, and companies with total income equal to or less than the aforementioned figures stipulated in the regime.  To calculate the size of the sample, a target population of the city of Cuenca was set, for which a selection, inclusion and exclusion criterion was carried out, of which 100 people accepted, among them entrepreneurs, microentrepreneurs, persons obliged to keep accounting records and persons not obliged to keep accounting records, through a random environment, in order to know their opinion on the rules and resolutions issued by the Internal Revenue Service.

The integrate exercises in the profiles of the graduated the accounting and finances career allow the nitration of content another components of the professional mode of action witch are externalize in the academic field through the process of teaching and learning of the subjects and contribute to the comprehensive training of learner. In this case, e proposal was made for simulated integrated exercise in the first year of the degree with the creation of hypothetical company and it is by ability, applying was learned in the subject of the year with and emphasis or recording the facts economics as a professional competence in their incial training from general accounting subject I and II of the accounting discipline.

In this first stage of the study, it is intended to deepen the psycho-pedagogical understanding of communication and its analysis from the educational-pedagogical approach in a given context as a case study, from educational communication with all the feasible elements depending on the sociocultural and socio-community work in the TTIB, with the primary purpose of assessing pedagogical-educational thinking in specific contexts. It´s considered as the currently topic: Education and Communication as complementary processes of co-participation, co-production, co-understanding and communion. Communication as a creative expression is what gives meaning and depth to the educational process, by ensuring and increasing student participation and creativity. Education as a meeting and communion between human beings is a communication process. Pedagogical (or educational) communication is a term that is fully accepted in pedagogical scientific circles, because it reflects a reality that cannot be ignored: the decisive importance that communication between the teacher and his students acquires within the teaching-learning process in particular and in the process pedagogical in general, for the fulfillment of the objectives of education. (Ariana 1995). The TTIB is considered as a primary and ideal space for the design and construction of a methodological proposal for educational communication as a pedagogical tool for the management of sociocultural and socio-community work forged in the TTIB, which leads to the assessment, development and measurement of the fulfillment of the proposed objective, and finally to the feedback of the dynamics thought for the work commissions and the needs of the TTIB, whose result is based on the change and social transformation of the subject, through the commitment and participation of the same in the different processes and treatments in the different social and health issues, identified by the community as needs felt and recognized by it.

The initial training of the specific professional competences to register that economics is currently considered as a priority tasks to comet essential to guaranty the professional performances of graduated. The accounting an finances carrier in it consideration as a competences is conceded as a complex continues process and systemic interacted knowledge, skills, values, motivation and performances related to the analyses, processing of economic events for their subsequent registration in the mandatory accounting books in accordance with the accounting regulation solve problems in the territory and entity for with e system of action is propose implement by the economic departments of the group with the economics financial management, specialist  who contribute to the professional improvement.