The student area is becoming more and more competitive, it corresponds to the fact that educational institutions try to find new methods such as educational marketing to be in constant innovation and compete among universities for prestige and brand positioning in the student's mind, considering existing problems in the student service and in providing immediate solutions since the university is indifferent to retain the same, so it has generated problems with the student body. To analyze the intervention of educational marketing in the academic service to satisfy the needs of the students of the Universidad Técnica de Ambato. The research design was a qualitative approach and descriptive method. The population was 15825 students from various faculties, with a sample of 375 students of the UTA, corresponding to the academic period October 2016 - March 2017, a survey was developed through google forms, which consisted of 12 items, was approved by professionals in topics related to research. The true results obtained in the research were immersed in an analysis of external and internal variables as a priority for the academic formation of excellence and improvement with a perspective of good service as the immediate solution accompanied by empathy, trust, communication, respect, overcoming the expectations of students when exposed to academic problems. Among the results it was determined that the immediate student attention with 33.60%, it can be confirmed that this factor is of great importance for students, the tools that should be implemented improvements are: Training and congresses with 40%, Catalog and online repositories with 12.73%, Teaching and educational activities with 8.53%,

Academic variables with 9.87%. With a negative level of satisfaction on the part of the student body among women and men with a range of: 17 to 40 years old, for which they are considered as those opportunities for improvement, with a scale of (2 to 1). It was concluded that the integrated management model of educational marketing Migme allowed describing relevant criteria that are immersed in the opinions obtained from the respondents such as: satisfaction, exchange, facilitation, communication, intervening members, infrastructure, academic processes according to the needs of society. With the purpose of acquiring satisfactory experiences of the student body through a main factor such as loyalty through fundamental tools: learning videos or motivational videos, feedback, training, congresses, favorable infrastructure, virtual library as catalogs and repositories, laboratories with appropriate technology that serve as a benefit to obtain a favorable behavior in which students are at ease in the institutional academic period.     

Introduction: Tax evasion is an alien behavior and in violation of legal provisions Objective: Apply the factorial model in measuring the causes of tax evasion, know the causes that originate tax evasion and finally carry out the factorial model to measure tax evasion. tax evasion. the causes of tax evasion Methodology: the research had a qualitative approach where the information was collected through the survey, the research level was correlational that aimed to examine the relationship between the two study variables. The population of the investigation was the formal sellers of the markets of the city of Riobamba, period 2019, information taken from the GADM Riobamba cadastral base that is detailed below: Condamine Market with 741 merchants, El Prado Market with 1491 merchants, Mercado Simón Bolívar with 539 merchants and EMMPA with 899 merchants, determining a sample of 347 people Results: the main cause of tax evasion is ignorance of legal regulations Conclusion: tax evasion is very common among merchants, first due to ignorance and second , because they consider that it is not necessary to have a permit to be able to sell their products, which causes damage to tax control.

Introduction: currently financial institutions are deployed in a market that is increasingly exposed to financial risk called money laundering and financing of crimes including terrorism, however, the use of prevention mechanisms such as the adoption of policies, processes, plans, among others, has enabled them to improve decision-making by minimizing the possibility of this risk occurring. The issue of money laundering and financing of crimes including terrorism is of great importance for the institutions of the Popular and Solidarity Financial Sector, one of them the Savings and Credit Cooperatives (COAC's), which are economic units that are dedicated to the Financial intermediation and their business activities are exposed to this threat that generates losses not only financial and economic but also of reputation seen in the deterioration of their image. Objective. Determine the degree of management of this risk from Resolution No. 011-2014-F. Methodology. The approach, type and scope were qualitative-quantitative, exploratory and descriptive. The units of analysis were four COACs from segments 2 and 3 of the city of Guaranda, a sample of the population was not obtained because it was small. To gather the data for the study, the survey, observation and documentary analysis and the instruments called questionnaire, the observation file and the bibliographic file were used. Regarding the questionnaire, it was validated using the criteria of experts familiar with the subject. Results. The COAC's of segment 2 have 100% complied with Resolution No. 011- 2014-F and 25% are working hard to comply with some parameters defined in the standard, this to protect institutional well-being rather than for compliance with the rule. One of the difficulties of segment 3 organizations is that they do not have a computer system to perform due diligence and thus minimize the possibility of this risk occurring. Conclusion. The degree of non-compliance with the standard by these organizations that were the object of analysis is minimal.

Introduction. In order to use new technologies within Higher Education Institutions to reinforce academic development, universities have chosen to implement academic systems to improve and optimize administrative management processes and especially academic management; Thus, computer systems must be periodically evaluated to measure the quality of service they provide to their users. Objetive. This research was carried out with the objective of evaluating the quality of the services of the academic system (SIAD) of the Luis Vargas Torres de Esmeraldas Technical University based on the updated success model of DeLone and McLean (D&M) which measures 6 dimensions: quality system, information quality, service quality, use, user satisfaction and perceived benefits, in addition to demographic information. Methodology. The information was collected through a survey that contained a questionnaire based on the dimensions described above that was applied to the users of the system, using a sample of 383 people. Results. The reliability of the questionnaire used in the evaluation was measured by Cronbach's alpha, where the general index was α 0.963, it was determined that the general quality of the academic system is acceptable satisfactory, reaching a mean of 3.58 equivalent to 71.52%. Conclusions. This indicates that the quality of service is within acceptable parameters. However, the user satisfaction dimension had a lower impact than expected.

Introduction. The issue of the presumption of innocence and early punishment in the criminal process, seeks to analyze in the practical exercise, the relevance of the application of criminal legal figures such as preventive detention and the conception of early punishment, an attack on the fundamental principle of presumption of innocence. Taking into consideration that the adversarial adversarial system has several phases and stages of execution in which the application of fundamental principles and guarantees in all criminal proceedings must inevitably coexist. In this way, before the field observation in the free professional practice and the bibliographic review, this article is structured that aims to know the practical application of the presumption of innocence and how the application of preventive detention affects the conception of anticipated punishment and consequently, in the violation and / or transgression of fundamental rights in the criminal process. Methodology. To reach these results, research methods have been used such as bibliographic review, documentary analysis, deductive-inductive, critical-propositional, all those that lead to verifying the presence of a violation of the principle of presumption of innocence as a guarantee norm. of the criminal process, deepening the effective judicial protection in the actions of administration of justice. Outcome. Among the qualitative results, it can be deduced that the principle of presumption of innocence is broken from the moment of apprehension and lasts in several phases of the criminal process, since from the deprivation of liberty rights of freedom and mobility enshrined in the fundamental letter. Conclution. The deprivation of liberty and mobility becomes an anticipated penalty that violates the presumption of innocence as a guarantee principle.

The Organic Law of Consumer Defense establishes the right to consumer protection that arises from the need to solve the problems that modern consumption represents in the face of digital marketing in the commercialization of products and services through online stores located on digital platforms. It is of great interest for consumers to know the veracity and transparency of the information and thus adherence to the effectiveness of the regulations embodied in advertising through what is mentioned as characteristics, terms and conditions of marketing. In this sense, the objective of this research is to examine marketing measures applied to digital marketing, the digital media used for commerce and the effectiveness of the Organic Law for the Defense of the Consumer. This research is framed within a methodological approach of comparative legal, legal and historical analysis, with a design and level of non-experimental and documentary bibliographic research, respectively. The analysis was oriented on the main digital media selected for the commercialization of products and services, identifying customer and company advantages - B2C (Business-to-Consumer) in which organizations focus their products and services to the customer / end consumer; so also in the norm that regulates consumer - supplier relationships. The investigation will get to know the most used social media for digital commerce, inferring that there are a large number of consumers who are the object of deceptive marketing. It was concluded that, in Ecuador, the Organic Law of Consumer Defense protects consumers and penalizes suppliers of products or services that fail to comply with their offer, which allows demonstrating that the legal norm is effective.

Introduction. The arrival of the pandemic to the new era, generated a total change in the pace of life of the people, factors such as telework, virtual education and confinement, made that people do not have the need to go out without counting on the fact of the fear that generated the probability of contagion, based on all these factors, the purchases of many increased, anticipating a possible shortage of basic necessities. The increase in the use of credit cards or ATMs was generated as a form of protection in the manipulation of potential elements of transmission of the virus. The investigation works in a non-experimental one, with which the data could be obtained for its analysis.

Introduction. Accounting is the science that deals with economic and financial activities in a chronological and quantified way to classify, record, summarize them in financial statements and then analyze and interpret them. Objective. Formulate a strategic proposal for the effective management of accounting information, given the uncertainty of COVID-19 in MSMEs in the business environment in the region 6. Methodology. The research design started from the positivist research paradigm, type of research, non-experimental and cross-sectional field design with documentary support, descriptive research level, the population was 77,289 and the sample of 471, the survey technique was used, By means of the questionnaire instrument, it consisted of 8 items, it was validated by the judgment of three experts with experience in the area of ​​accounting, entrepreneurship and methodology, qualifying clarity, coherence, relevance, score, qualification and indicator. Results. With respect to production, the respondents maintained in 24.31%, that it is important that companies choose to diversify their products, that it is necessary to review profitability, 22.23%, to evaluate the possible scenarios that may affect the businesses, lack of liquidity 19.39%, since they do not have enough money to meet liabilities and expenses, the company must close its doors, employment is represented with 19.02%, it is important to emphasize that many of the businesses had to cut staff and affected the income of employees and the employer, 13.45% argue that there is a budget gap and that there was an imbalance in their planning, and 1.80% of businesses should be responsible with the use of the capital they must manage. Conclution. It was concluded that the different actions undoubtedly generated an economic impact both for the liquidity of the companies and those who depended on them.

In Ecuador, as in most of the countries of the world, the serious economic, political and social repercussions are experienced as an effect of the pandemic that has hit the world since the end of 2019 and that apparently will extend indefinitely. All these circumstances have forced the Ecuadorian state to reform its labor legislation, seeking to make the forms of contracts and their hours more flexible to avoid massive layoffs and to provide some kind of tool for personnel management to companies that try to continue in operation despite current unfavorable conditions. Objectives: Identify reforms to labor legislation, analyze the social effects of labor reforms. Methodology: Applies the quantitative method, bibliographic design, documentary type, cross-sectional, analytical explanatory with the objectives of the study by the cause-effect method, without the intervention of the researcher. Contributions: This article aims to analyze the reforms to the labor code and their effects on the productive and social sectors, in addition to establishing a base for documentary consultation of the laws in force.