The problem of drug trafficking and consumption overwhelms today's societies, producing repercussions on the criminal legal system and public health of the different countries at a global level. Within this framework, within Ecuador, the Reform of article 220 of the Comprehensive Organic Criminal Code was implemented, which sought to provide a differential approach between consumers and dispensers of narcotic substances. However, at present the problems of micro-trafficking and drug use have intensified within the national context. Consequently, the present investigation proposes to define how crime rates vary and the consumption of cataloged substances subject to control with the Reform of article 220 of the Organic Comprehensive Criminal Code. Through a bibliographical investigation of the main legal - criminal and academic conceptions regarding the punishable conduct of trafficking in scheduled substances subject to control and the public health problem that the consumption of said substances represents. In this context, a proposal was made to reform article 220 of the Organic Comprehensive Criminal Code in Ecuador.

In this research work, the legal figure of the arrest in flagrante delicto motivated by the presumed mediate or intellectual authorship is analyzed. To do this, using the qualitative research method, and through the analysis of the case of Leonidas Iza Salazar, an Ecuadorian indigenous leader, detained due to the recent social protests unleashed in Ecuador, we will verify whether, in fact, the characteristics of criminal flagrancy, determined by the norm, doctrine and jurisprudence, are consistent with the criteria that criminal dogmatics has delimited regarding indirect authorship, in order to determine if the arrest and qualification of flagrante delicto under the figure of intellectual authorship is indeed viable of a crime.

Introduction: In connection with the increasing digitization and customer expectations, retail organization in the tourism sector has acquired a particularly important and significant role now and in the future. This means that without a good strategy and a well-thought-out concept, there is no properly functioning trade logistics for industry or trade. Objective: to diagnose the commercial coordination process in the retail entity ``Las Arenas´´ in the tourist destination Guardalavaca. Methodology: Methods and techniques were used, including analysis and synthesis, induction-deduction, surveys, direct observation, and the application of a procedure where an internal and external diagnosis was made. The procedure proposed by Ferrer & Castellano (2014), starts in the first place from the periodic evaluation of the logistics system, in which it is determined if there are difficulties in its management, if there are no problems, the periodic evaluation continues, otherwise, passes to carry out the diagnosis of each of the elements of the logistics system. Results: The analysis conducted in the retail entity ``Las Arenas´´ showed that the coordination process still has deficiencies, not only in this entity but in the entire national coordination system. This is reflected with the use of the procedure used by Ferrer & Castellano (2014), which, although many years have passed, is the object of study for the diagnosis of coordination processes in different facilities. Conclusion: It is concluded that the scientific article showed that the procedure used was able to diagnose the commercial coordination process in this retail entity. The application of the proposed actions will allow the store to improve the management of its coordination system.

Introduction: the adoption of International Financial Reporting Standards (IFRS) responds in many countries to a need for standardized accounting standards. Meanwhile, each country establishes regulations that, in some cases due to costs, time and other reasons, have not been updated in a timely manner, hindering in many cases the proper management of information. Objectives: the objective of this research was to analyze the efficiency of the application of IFRS in the accounting processes of Small Size Enterprises (SMEs). Methodology: this work was non-experimental, cross-sectional, exploratory, and descriptive, a questionnaire of open and closed questions was applied to 10 SME accountants selected for convenience. Officials from control entities such as the Superintendency of Companies and the Internal Revenue Service were interviewed. Results: the obtained results were significant differences in the value for the accounting magnitudes, increasing these values ​​after the adoption of IFRS, as expected in the approach of the hypotheses. Conclusions:  it is concluded that this increase in values ​​allows for more solid companies that favor a positive social impact, through the creation of both resources and jobs, therefore facilitating consumption and investment, which results in the adoption of IFRS. Study area: accounting, taxation, auditing.

The purpose of this paper is to carry out an analysis from the administrative and constitutional level on the applicability of article 234 of the Administrative Organic Code (COA) that regulates negative administrative silence within the extraordinary appeal for review, since this legal norm included the tacit refusal; that is, if the public entity does not respond to a citizen's request, the request will be understood as denied to the administrator, a problem that is currently occurring in Ministries among other public entities that have been given the power to substantiate and process extraordinary appeals for review. In the investigation through the application of the methods: legal-doctrinal and legal-analytical and using the types of study: descriptive, explanatory and non-experimental, with a qualitative approach, it has been concluded that negative administrative silence in the extraordinary resources of review according to the COA, if it violates the constitutional right of petition and to receive motivated answers that is established in article 66, numeral 23 of the Constitution of the Republic of Ecuador, as well as limits the constitutional right to appeal , since, with the tacit refusal, the citizen and his technical defense will not be able to know the reasons why his appeal was denied, which has a negative impact on substantiating his challenge and exercising the right to defense before the superior, which is evidenced in the present investigation.

Introduction. To promote economic reactivation and mitigate the negative effects of the pandemic, it is essential to promote the sustainability of public finances and improve the delicate situation of insecurity that Ecuador is going through. Purpose. Obtain a perspective of post-COVID economic reactivation in the commercial sector of the country. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was addressed to 600 micro, small and medium-sized entrepreneurs. Results. The financial and management strategies that the commercial sector has chosen for economic reactivation are given by the diversification of products 15.60%, 12.39% renegotiation of debt with creditors, 11.93% discounts for cash sales and prompt payment , 11.47% liquidity, teleworking 11.01%, use of technological tools 10.09%, granting of financing from a financial institution 9.17%, improving the image of commercial companies 8.26%, implementation of online commerce 5.50%; and, analysis of the validity of the current business model 4.59%, skills that have allowed to boost the economy, improve productivity through innovation, take advantage of opportunities for sustainable growth, since they are constituted, in a high percentage, by small and medium-sized companies that depend essentially on the support of the Government and other private institutions to develop commercial activities. Conclusion. More than two years after the start of COVID-19, productive capital figures are still 20% below pre-pandemic levels. Real government policies are needed to help companies drive investment and growth.