The indicators of indigence, inequality in the distribution of income, unemployment and the concentration of credit in the Republic of Ecuador justify the need to focus the study of mechanisms that contribute to economic and social growth. Society creates barriers that deny people access to employability, and therefore access to a better quality of life. The inhabitants of the rural sectors, depending on their geographical location and conditions, have to engage in informal activities such as agriculture mainly for their daily sustenance. Because of its constant informality in underdevelopment; in a world where there are barriers that prevent taking advantage of the markets, accumulating capital and increasing productivity. The creation of a community bank is part of the solution, playing an inclusive role aimed at providing financial services to this segment of society, with the main premise of contributing to improve the socio-economic conditions of low-income families, in such a way so that small producers can promote agricultural and livestock initiatives that allow improving the quality and diversity of the family diet, integrating families into the economically active population. The objective of the research was to determine the level of impact and contribution to the real economy of the twenty-four beneficiary sectors of the seed capital placed by the New Horizons Foundation for the granting of microcredits in the Austro region. For this purpose, variables such as: destination of the credit, productive sector it serves, forms of organization, business model focused on training, productivity, credit system, profitability and competitiveness were included in the study.

The analysis carried out in the rural parishes of the Austro region, allowed to identify and measure the impact that microcredit has had in the peasant sectors, through the empirical verification of the model that was carried out by means of a data panel of twenty-four banks. community communities in the area, additionally, surveys were applied in order to identify the supply of microcredits in the study areas, concluding that the management of the New Horizons Foundation generated a high impact in terms of boosting employment and boosting the economy , achieving the participation and empowerment of families translated into the improvement of productivity and therefore of socioeconomic conditions through access to credit and technical assistance provided by Community Banks, undoubtedly an important factor in the economic development of families in these sectors.

Business education is understood as the improvement of the mental faculties of each individual, it should be noted that, to create, develop and innovate, in the first place, their professional preparation generates people with sufficient character of decision and objective determination, always based on technological and intellectual training, focusing on decision making that are necessary throughout working life. At present, humanity participates in a competitive environment, in which it is not only enough to finish a third level degree, but rather to opt for a postgraduate degree. Therefore, the student community is forced to continue with its academic training in universities in Ecuador, which have created postgraduate degrees for professionalization purposes in order to contribute to social, human and technological development. There are offers of studies with the necessary approaches to promote growth and personal evolution with approaches to operations management promoting the creation, development and organization of the production function in order to achieve competitive advantages. The purpose of the University is to develop the objective thinking of its students, thus meeting the needs of the national environment, structuring higher education, previously conducting a market analysis, which evaluates the significant growth of companies between 2012 and 2016 being of great importance the staff working in such companies and professionals trained to hold such positions covering such job competition. In this context, universities play an important role in creating fertile and knowledge-intensive environments to support the exploration and exploitation of innovative ideas and ventures, where governments have created grants to promote entrepreneurial innovation through mandatory university partnerships. Based on these ideas, the purpose of this documentary research is to analyze and analyze the role of universities in business education in operations management integrated with the development of new innovative ventures in relation to the quality of the professional.

The investigation is carried out in the hotel Allegro Real Palm, it has as general objective: to elaborate a project of improvement of the commercial competitiveness of this installation. Theoretical and empiric methods were used among those that stand out: the Historical one - logical and analytic - synthetic, the revision of documental sources (theoretical Level) and the field work, direct observation, storm of ideas and the interview (empiric Level). The application of the Integrated Management of Projects to the solution of commercialization´s problems, through viable tools, inside those that stand out: analysis of the situation, of the problems, of the objectives and prefactibilidad study, allows as a result to elaborate a plan of improvements for the competitive situation of the hotel.

Every day we coexisted with without number of social networks, which, in most of cases facilitate to us to make productive activities and simultaneously, it allows us to communicate yet the planet agilely to us. The social or managed networks, have become a great tool of the organizations, since they help to communicate ideas, to position a mark, to create tendencies or to only inform into fast way, anyway, the communication via social networks of the organizations  it establishes an important source of marketing, publicity, administration and human talent. In the present, the positioning and the prestige of the organizations in social networks is very habitual, because great amount of clients and the same competition observes to you with thoroughness and competes creating enterprise more and better contained, which gives the impression that the client perceives better the organization. The generation of big dates via social networks is a remarkable reason that the organizations use to be able to create a base integral of data of clients and thus in the future to be able to fidelizar them through promotions, commercial discounts and other strategies. The innovation of the organizations through the social networks has become a constant that does not stop in the time, the value that the technology by means of apps it offers a the organizations it is fundamental and of great impact, since if she handles of suitable way and positive the communication and information in these platforms, the organization will be able to blunt successful in these average digitalises. 

In this article the cooperative financial system will be known because it had a severe and constant evolution in Ecuador, with the purpose of being closer to the users, because of this they have been attracted to be able to fulfill their objectives since they have had a Significant support, for this reason, an objective was made of an analysis of the behavioral factors of the users of the cooperative savings and credit system in the urban area of the Girón and San Fernando cantons, the methodology used for the quantitative approach and research Conclusive descriptive, with a study population of 5,480 users of the cooperative system, reaching a sample of 360 users, using a margin of error of 5%, with a reliability coefficient 1.96. As a result of the investigation, both men and women have to choose the different cooperatives for the good attention, for the benefits, the credit facilities and for the trust that generates them, finally it is concluded that a greater focus on the users is required because they are not clear about the reasons for choosing being caused by not having enough knowledge about the cooperative system.

In July 2009, the IASB, (International Accounting Standards Boards) creates IFRS (International Financial Reporting Standards) for SMEs (Small and Medium Enterprises) or small IFRS. This creation aims to systematize its application in this business sector. This document evaluates the cost-benefit ratio of the IFRS implementation process in a sector of SMEs in the center of the country. It is understood that the adoption of the new accounting standards means economic adjustments and improvements in the quality of accounting information as well as difficulties in the accounting process of some companies. This research shows the results of the exploratory and documentary type applied to 560 SMEs in the city of Ambato from the application of IFRS, summarized in 25 commercial activities carried out by this type of entity. The study is based on the financial information reported by the (SCVS) Superintendence of Companies, Securities and Insurance of the years 2017 and 2018. The analysis of the Financial Statements presents a strategic vision for the administrators of those who from these results can establish actions to achieve business growth and long-term sustainability. The quantitative information of the accounting effects that have generated the adoption of international standards to the accounts analyzed reflects an average decrease of 0.32% as observed in the different indicators. The results allow us to affirm that the IFRS for SMEs emphasizes the importance of the financial analysis of the Balances that SMEs have according to the economic reality of each sector.