Due to the complexity that non-profit organizations present with respect to the execution of social aid projects and programs and their impact on the fulfillment of strategic objectives, it becomes a priority to promote an adequate control and monitoring system for activities carried out based on good administrative practices and the achievement of the strategic objectives that are planned. The objective of this article is to design a social audit program to evaluate the performance and transparency of the Believe Program sponsored by the Foundation Solidarity Support to the Family in the Canton Latacunga in Ecuador. For this, various stages and indicators were considered, in addition to convergence with the Participation Action Research (PAR) methodology. In this sense, our contribution has a descriptive-explanatory character, from a mixed approach that allows obtaining the necessary information to control the social activities of the program under study. The application of empirical instruments is proposed to examine the transparency indices in the organization. For all these reasons, we hope that this type of proposal will be useful to strengthen the control and trust strategies in the work carried out by non-profit social organizations in the country.

Introduction. The collection of taxes is one of the most important items for the state budget of Ecuador, however, there are factors that prevent optimal tax collection, one of the most used methods are ghost companies and all the alleged activities they conduct. Objective. Analyze the effect that ghost taxpayers have on tax collection in the province of Santa Elena, through the application of statistical data collection methods and techniques. Methodology. The research is quasi-experimental with a quantitative approach, of a descriptive-exploratory type, focused on establishing the level of influence that the ghost company variable has, through the impact evaluation method with propensity score matching (PSM), a database was used. obtained from the web portal of the Internal Revenue Service, with a population of eight ghost companies detected in Santa Elena. Results. Until the year 2021, the SRI reported that the ghost companies identified in Santa Elena had sales of approximately $9.7 million attributed to 135 clients, these companies in their filed returns reduced the total taxes by 82% with reference to the data real. Conclusion. Through the PSM impact test, it was found that these items would represent 0.05% of the total contributions of the province, the scarce application of control resolutions of the Internal Revenue Service prevent this type of company from identified in a timely manner, therefore, would complicate the effective collection of taxes.

Introduction. The tax reforms referring to IR, are modifications to the fiscal regulations, these changes have an impact on the calculation and payment of the tax, in the last five years Ecuador has gone through a series of modifications in the laws with the aim of increasing collection to increase the state budget. Target. Analyze the changes in income tax collection because of the tax reforms in the Jorge Cepeda market from 2017 to 2021. Methodology. The research is non-experimental with a quantitative approach, of a descriptive-correlational type, focused on establishing the relationship between the variables through Pearson's chi-square method; Secondary databases of the five-year period to be investigated provided by the SRI were used; the population is 294 establishments located in the Jorge Cepeda market. Results. From 2017 to 2018, an increase of 39.87% in the collection of selected taxpayers was identified, this result is derived from the application of the Organic Law for Productive Development; for the year 2019, the collection decreased by 19.98% due to the economic crisis generated by the COVID-19 pandemic, which forced several businesses to suspend their activities; in 2020-2021, to correct the impact caused by the quarantine, the Humanitarian Support Law comes into force, causing an increase of 82.27% in collection; Finally, an increase of 72.53% was projected when applying the Organic Law of Tax Simplification and Progressivity for 2022. Conclusion. The tax reforms according to the correlation results of the selected indicators based on statistical information fulfill their purpose for the government by causing an increase in tax collection, however, these constant changes affect the taxpayer, who fails to develop a good tax culture due to the instability of the laws.

The adoption of new Post COVID measures are essential to develop strategies with which the economy of goods and services companies that are made up of zone three of Ecuador is reactivated. Objective: To analyze how the leadership styles of entrepreneurs affect the post-COVID process of SMEs in zone three. Methodology: This type of research will be conducted using the descriptive methodology of the information, as well as the adoption of research methods. Bibliography to deepen the theoretical framework, the sample composed of 384 companies from a population of 243,651 institutions was obtained, for which the respective contact was established via email with active members of these organizations to obtain data that provide validity to the information obtained this in turn were valid for the coefficient called Cronbach's Alpha. Results: 50% of the managers of the SMEs in zone three affirm that the training sessions are one of the best tools to improve the operation of the company, there are 70% of the companies that are unaware of the operation of metadata within of the business activities of the company. Conclusion: a good leader can modify the organizational climate to maximize the capabilities of each member of a work team.

Introduction: Good leadership has a significant impact on the interpersonal relationships acquired by the company's employees, since it is the basis for individual and collective growth at the corporate level. Objective: The objective of this study was to analyze the impact of business leadership on the interpersonal relationships of the employees of CNEL, Manabí Business Unit. Methodology: The methodology used was a quantitative approach with a non-experimental, cross-sectional design. The population was all the employees of CNEL, Manabí Business Unit, Ecuador. The technique applied was a survey, which was designed on a Likert scale. Results: Among the main results, it was found that there are difficulties in the work environment, where effective communication among the company's personnel was not developed, in addition, the leaders do not usually have an open communication. Conclusion: In conclusion, the relevance of business leadership within any company in society was highlighted, since the vision that leaders have is what determines success or failure in the workplace, therefore, the practice of interpersonal relationships of their employees is the key to achieving business objectives.

The analysis of the research project developed in the Popular and Solidarity Financial Sector of Ecuador (SFPS) with the theme: "Financial Impact of COVID 19 on the Institutions of Popular and Solidarity Economy of Ecuador, year 2021", aimed to determine the effects of COVID-19. in the financial field of the Popular and Solidarity Financial Sector during the period 2021, through econometric analysis of structural change, for the determination of financial strategies that strengthen the management of deposits, placement and financial indicators and those managers make sound decisions against the global health crisis.

The methodology used has a quantitative and qualitative approach which allows a detailed understanding of market attitudes and behaviors, generating numerical or rating information to convert into statistics to make business decisions. Non-experimental correlational research is applied, with bibliographic, documentary, and descriptive research; With books, brochures, magazines, manuals of the Financial Institutions of the Popular and Solidarity Economy, the population was taken as the basis of the 522 institutions that make up the SFPS of different cities and provinces of the country. Ecuador. During the development, the analysis of the resources in deposits and placements presented by the Financial Institutions of the Popular and Solidarity Economy was conducted. After two years of weak economic growth, 2021 closed with a contraction of the Gross Domestic Product (GDP) of -8.10%, reflecting the impact of the pandemic in Ecuador. The National Financial System obtained a positive variation of 10% in deposits and 15% in placements. As of May 2021, a sustained reduction in interest rates was observed in all credit segments. The SFPS represents a third of the financial intermediation activity of the private national financial system, concentrating 29.6% of deposits and 30.9% of placements. The research answers the question: What has been the monetary impact caused by the COVID-19 health crisis, in the Popular and Solidarity Financial Sector of Ecuador, year 2021? Concluding; the levels of financial intermediation of the SFPS at the beginning of the pandemic (March 2020) started with a value of 97.52% and as of December 2021 reached 88.69%, with a decrease of 2% in relation to 2020; the indicator tended to fall by 8.83%. In relation to the delinquency indicator, as of September 2021, it had a slight downward trend, however, in previous periods there were spikes in delinquency. The liquidity indicator that reflects the availability of resources to make your payments immediately as of December 2020 was 28.93% compared to 2021 of 27.62% with little volatility. However, the solvency of the SFPS as the ability to meet its debts and obligations was 18.97% as of December 2020 and by the end of 2021 it reached 17.48%.

Introduction. The purpose of this article is to show how portfolio recovery influences the liquidity of the savings and credit cooperative Santa Ana Ltda. in the period 2020. Objectives: The general objective of this research is to analyze how, through portfolio recovery in the cooperative, greater liquidity can be obtained. This purpose involves describing the process through which portfolio recovery is currently carried out in the cooperative, in addition to diagnose the liquidity levels of the credit union using financial ratios where it is possible to identify the shortcomings of the collection management or collection in the credit union, and finally propose strategies or effective processes through which the cooperative obtains the return of portfolio in a timely manner. Methodology. The research is non-experimental and quantitative-qualitative. The study population corresponds to the portfolio recovery area, which consists of ten people. Due to the small number of people, we proceeded to use probability sampling by convenience, which implies that the total study population will be used. Results. It was evidenced that there is in certain financial indicators an increase that favors the institution, but due to the difference in liquidity it is influenced that the data obtained on portfolio recovery were useful to analyze a timely comparison between the periods 2019-2020. Conclusion. Regarding the methodology used, it is considered that its application was especially useful for obtaining important data to analyze the impact of portfolio recovery on the liquidity of the cooperative and its financial solvency monitoring.

Introduction At present the penitentiary systems are going through a great crisis of a structural nature that is characterized by serious events of corruption and extreme violence, in this document a documentary, bibliographic research was used, obtaining as a result that; as a result of the implementation of the Regulations of Narcotic and Psychotropic Substances (law 108), whose objective was to reduce the consumption of drugs in the citizenship under the guidelines of laws  Americans extremely punitive and without constitutional and criminal guarantees, since despite imposing more severe legal consequences for the new crime, it is not possible to stop or prevent these crimes, making it impossible to rejoin society as a productive entity.  Objective: To analyze the national penitentiary system and the effects on criminal recidivism in Ecuador. Methodology: A level of legal knowledge was applied, framed in qualitative research, with a descriptive analytical study, through the method of legal sociological comparison, finally according to the way it was dogmatic-legal with customary norms and the rights of peoples. Conclusion: It is evident as a result that Ecuador is based on the Integral Criminal Code (COIP), in Argentina the Argentine Code, in Peru the Peruvian Code, in Mexico instead handles the Federal Criminal Code, and Brazil is  known as Criminal Law or Penal Code, in Chile l C Chile's Criminal Code, within the strategies to reduce criminal recidivism in countries such as El Salvador, the "Parks of Coexistence and Economic Labor Insertion" have been implemented.