Archives

  • Vol. 5 No. 3 (2024)

    In this issue of the scientific journal ERUDITUS, we present a series of relevant research in the field of economics, trade and public policy.

    William Fernando Ortega Naranjo, Mg.
    Editor of the ERUDITUS Journal

  • Vol. 5 No. 2 (2024)

    We are pleased to present issue 2, volume 5 of Eruditus Magazine. In this second volume of the year 2024, the research journal presents research proposals on organizational climate, marketing strategies based on artificial intelligence, brand equity analysis and an analysis of bank delinquency in Ecuador.

    Mg. William Fernando Ortega Naranjo
    Editor de la Revista ERUDITUS

  • Vol. 5 No. 1 (2024)

    We are pleased to present Issue 1, Volume 5 of Revista Eruditus. In this first volume of the year 2024, the research journal presents research proposals concerning corporate values, innovation, financial culture and corporate responsibility.

    Mg. William Fernando Ortega Naranjo
    Editor de la Revista ERUDITUS

  • Vol. 4 No. 3 (2023)

    We are pleased to present issue 3, volume 4 of Revista Eruditus. In this last publication of the year 2023, the research journal presents research proposals concerning marketing events, ecological consumer analysis, competitiveness and entrepreneurship.

    We thank the scientific and academic community that contributes with their research contributions, which have passed the peer review process, contributing to the creation of knowledge that provide alternative solutions to social and business problems. We reiterate our cordial invitation to new proposals that raise discussions, describe experiences and propose actions for improvement in organizations.

    Mg. William Fernando Ortega Naranjo
    Editor of Revista Eruditus

  • Vol. 4 No. 2 (2023)

    "Today more than ever life must be characterized by a sense of universal responsibility, not only between nations and between humans, but between humans and every other form of life" Dalai Lama.

    We are pleased to present Issue 2, Volume 4 of Eruditus Journal. In this second volume of the year 2023, 05 research proposals are presented concerning logistics, environmental policies, investment and entrepreneurship.

    William Fernando Ortega Naranjo, Mg.
    Editor of ERUDITUS Journal

  • Vol. 4 No. 1 (2023)

    "He who reads a lot and walks a lot, sees a lot and knows a lot."
    Miguel de Cervantes Saavedra

    We are pleased to present Issue 1, Volume 4 of Eruditus Journal. In this first volume of the year 2023, the research journal presents research proposals concerning administrative, accounting and financial events.

    We are grateful for the research contributions that have passed the peer review process and through their proposals are part of the creation of high quality knowledge in our areas. As always, new proposals will be welcome to our house of studies to publish results that raise discussions, describe experiences and propose actions for improvement in organizations.

    William Fernando Ortega Naranjo, Mg.
    Editor Eruditus Journal

  • Revista Eruditus Vol. 3 Núm. 3

    Vol. 3 No. 3 (2022)

    We are pleased to present issue 3, volume 3 of the Eruditus Journal. In this new volume, the last of the year, we want to deepen the research proposals of interest to a wide audience and readers linked to the scientific community in the area of administrative, accounting and financial sciences.

    Mg. William Fernando Ortega Naranjo, Editor Eruditus Journal

  • Revista Eruditus

    Vol. 3 No. 2 (2022)

    We are pleased to present issue 3, volume 2 of the Eruditus Journal. This publication presents 05 articles, theoretically grounded proposals, theoretically or empirically supported discussions, historical or biographical essays of interest to the scientific community that include reflections based on the administrative, accounting and financial areas.

    By way of summary, an excerpt of the work carried out in this publication is presented:

    The first article focuses on relationship marketing (a case study), this is a strategy used by companies to create a bond with customers and obtain good long-term relationships. Therefore, it seeks to be applied as a customer loyalty strategy through social networks. The results showed the importance of applying relationship marketing to create and strengthen lasting and trusting relationships with customers, social networks are useful for fast and effective communication, because they allow information to be shared and, through publications, foster an emotional connection with consumers.

    Crowdfunding in Uruguay and the region: regulatory analysis of a financing option is the name of the second article, which aims to analyze the evolution of the legal framework, with its subsequent regulations, in Uruguay and countries in the region (Argentina, Brazil, Chile, Peru and Colombia); some of the main crowdfunding platforms will also be analyzed to visualize their impact and evolution. The importance of continuing to delve into these means of financing, and their impact on the economy, is visualized.

    In the third work, the topic of informal commerce in public spaces in the city of Ambato is discussed. Among the main results it was found that the days of informal sales are mostly on Mondays, with 20%, so it was obtained that 47% work the whole day, among the products to be marketed are highlighted that 26% sell vegetables and vegetables and 15% clothing, on the other hand, the places of more trade were the Primero de Mayo and its surroundings (33%), the Tomas Sevilla (25%) and Mercado Modelo (17%) and the profit of an unregulated self-employed trader in 78% is $ 50 a week. It is concluded that the non-regularized trade is permanent, the most traded products are vegetables, followed by fruits and prepared products.

    Theory of consumption values: sustainable farms in Ecuador, is the name of the fourth study, which focuses on the analysis of farm meat marketed in butcher shops in the city of Machala. To analyze this, a theoretical model based on the theory of consumer values was implemented. The results indicated that only the values of social value responsibility, conditional value and conditional value of quality have a positive and significant effect on consumer choice behavior; while the functional value of price, emotional value and social value identity fail to have a statistically significant effect. These results are due to the fact that meat is not yet fully perceived as an organic product.

    Finally, an article is presented with the objective of determining the current status of the Asociación de Producción Textil Anda y Vuelve "Asprotexav", with respect to the market, by means of the semaforization of the data obtained from the SWOT matrix. The results obtained indicate that the association has critical points in the existence of finished products and outdated machinery, as well as the need to implement marketing strategies to promote its brand. Its strong points in the garments are the quality and price offered to the consumer; that said, customers are satisfied with these garments.

    In view of the above, and in order to promote research, the scientific community is invited to submit their manuscripts to our journal, to publish their research results, for which it is requested to review the requirements of form in our official site that are in correspondence with the lines approved by the Israel Technological University, publisher of our journal.

    William Fernando Ortega Naranjo, Mg.
    Editor of Eruditus Journal

  • Revista Eruditus Vol. 3 Núm. 1

    Revista ERUDITUS
    Vol. 3 No. 1 (2022)

    We are pleased to present issue 1, volume 3 of Eruditus Journal, the first issue of the year 2022. This publication includes 05 articles that present interesting results at a level suitable for the target audience. These papers present the approach and the clear and pleasant exposition of the topics that, with the originality of the results presented, awaken the interest and stimulate the community in their reading.

    This includes reflections based on administrative, accounting and financial topics. It is worth mentioning that there are also accounts of experiences based on research results, theoretically grounded proposals, theoretically or empirically supported discussions, historical or biographical essays of interest to the area of administrative sciences.

    The following is a summary of the studies published:

    The first work is entitled "Between sense of belonging and development potential: the perception of tourism in the residents of Zaruma", in this an analysis of acceptance of sustainable tourism in the city of Zaruma, Ecuador is presented. The theoretical model used focuses on two factors: tourism potential and sense of belonging. For the analysis, a survey of 91 Zaruma families has been developed, whose answers have been elaborated with the SEM-PLS technique.

    "Proposal of contents in an administrative training plan for entrepreneurs in Quito" is the name of the second article, in which the authors propose the design of a curriculum with thematic contents required by entrepreneurs in the administrative and commercial area, within a training plan, for which a quantitative methodology was applied, based on the criteria of experts from institutions involved in training processes for entrepreneurs, as well as based on the results of previous research conducted within the university itself, the case of study.

    On the other hand, the authors of "Determinants of consumer purchase of clothing in the province of Tungurahua" focus their study on consumer behavior in relation to the different garments made in the city of Ambato - province of Tungurahua, Ecuador. The study presents the results provided by a descriptive research model with key determinants for the purchase of ready-made garments that can be grouped into the categories, (1) lifestyle, (2) fashion leadership, (3) economic attributes, and (4) consumption context.

    In turn, the following work entitled "Analysis of tax remission and its impact on tax collection in Ecuador, 2018 period" is based on documentary and analytical research of the information provided by the SRI, as well as the detailed review of manuscripts related to the research topic, which will help determine the impact generated on tax collection by the application of this type of regime, which sectors benefited from its application, as well as whether this type of laws are favorable for the State.

    Finally, the last published work, under the title "Administrative management through operational and financial planning of the shrimp production micro-enterprises of Orense, period 2019 - 2022", as part of its conclusions, assures that through the proposed financial and administrative instruments, the entrepreneurs will have a strategic management model with a managerial approach that provides a basis for the transparency of their economic situation, and the capacity to solve their operational expenses through the adequate and timely use of their resources.

    Therefore, the scientific community is invited to submit their manuscripts to our journal, in order to publish their research results. The requirements of form can be consulted in our official site, in the section of instructions for authors, which must be scrupulously followed to initiate a process of selection, arbitration, correction and edition, which are in correspondence with the lines approved by the Israel Technological University, publisher of our journal.

    In this way, we leave at the disposal of our readers this material for the transfer and dissemination of knowledge.

    Mg. William Fernando Ortega Naranjo
    Editor of the Eruditus Journal

  • Revista Eruditus Vol. 2 Núm. 3

    Revista ERUDITUS
    Vol. 2 No. 3 (2021)

    We are pleased to present the number 3, volume 2, of the year 2021 of the ERUDITUS Journal. In this opportunity we make available to the entire academic community 06 articles as a result of researches elaborated with high scientific and methodological rigor, and that contribute significantly to various areas of knowledge.

    As in all our publications, the papers submitted have gone through a process of selection, refereeing, correction and editing, which are in accordance with the lines approved by the Universidad Tecnológica Israel, the publisher of our journal.

    In this sense, the works presented are:

    The first article presented by authors Evelyn Yael Torres Jácome and Pierre Gilles Fernand Desfrancois is entitled: "Influencia de la violencia de género e intrafamiliar hacia la mujer en el desempeño laboral en Quito 2020". It uses a quantitative approach to measure the impact of gender-based violence on work performance. The gap that has historically existed in the occupation of a job, both in the formal and irregular sector, between men and women, has been diametrically marked, since only 26.4% of the 3.3 million women who are part of the economically active population (EAP) in Ecuador, maintained full employment.

    The second paper is entitled "Tax regime for micro-enterprises and its impact on the calculation of income tax: the case of DISPROALCEX S.A.". Its authors, Henry Marcelo Ñacata Suntaxi and Juan Fernando Monge Miño analyze the impact caused by the new tax regime for micro-enterprises, in addition to describing the advantages or disadvantages generated by this tax collection instrument, used as a means to reduce the levels of informality and promote tax culture.

    Meanwhile, the third work: "Faithful and unfaithful: mystery, intimacy and sensuality as generators of brand love in Ecuadorian consumers", aims to analyze how many factors of mystery, sensuality and intimacy influence the generation of love and respect for the brand, and the intention to purchase. In addition, we want to evaluate if there is a difference between consumers who are loyal to a brand and those who prefer to buy counterfeit brands. As part of the conclusions, it is established that unfaithful consumers have a similar behavioral pattern in their relationship to the brand as brand-loyal consumers.

    In turn, the authors of "Economic impact in the province of Tungurahua in relation to adverse events", started from the review of documents and reports related to the object of study, until obtaining results represented in figures with percentage expressions and interpretations, related to deaths, unemployment, forest fires, aid from governmental organizations and technical assistance, productive land use, livestock sales, agriculture, labor market and tourism, recorded in the period between the years 2018 - 2020.

    The fifth paper is entitled "The financial system and its impact on the organizational climate of public and private companies in Ecuador". This research establishes that the financial system contributes to the organizational climate with a wide number of tools for the development of its collaborators, in such a way that 78% of the large companies in the country manage an associative process for collaborators that allows them to make savings and credit, allowing them to have cash and continuous financing sources.

    Finally, in the last work published: "Accounting positivism: a succinct explanation of this epistemological current", its author, Hernán García Tamayo, describes how the positivist current on the one hand and accounting positivism on the other, were positioned worldwide and the way in which Watts and Zimmerman defined it; in other words, an attempt was made to understand the evolution of this epistemological current focused on an accounting point of view.

    This knowledge transfer and dissemination material is available to readers, which will strengthen human talent, enhancing competitiveness at local, regional and global levels.

    William Fernando Ortega Naranjo, Mg.
    Editor of ERUDITUS Journal

  • Revista Eruditus

    Eruditus Journal
    Vol. 2 No. 2 (2021)

    We are pleased to present issue 02, volume 02, of the ERUDITUS Journal. In this publication, our scientific community offers 4 articles and an essay that have been the result of researches elaborated with high scientific and methodological rigor, and that, in turn, contribute significantly to various areas of knowledge.

    According to the policies of our publishing entity: Israel Technological University, the works published are:

    "Environmental education based on social networks: case Universidad Tecnológica Israel" is the name of the first article, this aims to apply strategies through the use of social networks to publicize good environmental practices, regarding the care and preservation of the environment of the university community, promoting a cultural philosophy regarding the environment.

    Meanwhile, in the second work: "Impact of COVID-19 on employment in the city of Quito", the authors understood the pandemic as a problem that could potentially be affecting employment in terms of layoffs and deterioration of working conditions. The results showed that women were the most affected by job losses, while both sexes were being affected by a deterioration of their working conditions, where stress and work overload were common.

    In turn, the authors of "Analysis of the importance of management models as a strategy for continuous improvement in the Municipal Decentralized Autonomous Governments of the Province of Cotopaxi", considered important points that affect the efficient result in public administration and how the territorial Unsatisfied Basic Needs indicator has a direct impact on the execution of budgets, the central axis in meeting the demand of the inhabitants.

    The fourth work is entitled "Influence of the use of social networks in the sale of products: Microenterprise Color Rosa". The objective of this research is to analyze the influence of the use of social networks in the sale of products of a microenterprise, being currently social networks a strategic ally of economic entities, besides being marketing strategies of great importance to enhance advertising and increase the profit margins of medium and large companies.

    And finally, the essay "From organizational behavior to the practice of production of meaning" is published, whose purpose was to present some reflections on the practice in the production of meaning attributed to organizations, as a result of their transition from modernity to postmodernity.

    The impact of this research, within the scientific community, will allow us to rethink models and tools to generate intervention proposals that contribute to the solution of certain problems existing in society, related to the topics discussed here.

    In this way, we leave at the disposal of the readers this material for the transfer and dissemination of knowledge.

    Mg. William Fernando Ortega Naranjo
    Editor of the ERUDITUS Journal

  • Eruditus Journal
    Vol. 2 No. 1 (2021)

    Today we celebrate the presentation of issue 01, volume 02, of the ERUDITUS Journal, the first issue of 2021. In this publication, our scientific community is pleased to make available five articles that have been the result of research developed with high scientific and methodological rigor, and which in turn contribute significantly to various areas of knowledge.

    According to the policies of our publishing entity: Israel Technological University, the papers presented are:

    "Strategic risk management and its importance in good business practices" is the name of the first article. It proposes a system that contributes either to internal management or external advice, the ease of implementing with a greater preponderance in the structure of each entity the risk policies that organizations may have, being vital a good administrative practice to make transparent all processes and information for decision making.

    The second paper: "Influence of corporate governance in Ecuadorian companies and its contribution to international competitiveness", analyzes the influence of corporate governance in large companies in Ecuador and its contribution to international competitiveness, taking into account the different elements that are changing the globalized world, thus determining the impact it has on the attraction of investments, corporate mergers, information flows and hierarchical processes, allowing to achieve efficiency and positioning in world markets.

    In turn, the authors of "Psychosocial risks and work performance of the employees of the Hospital Básico Píllaro and its district management", explain as part of their results, that the main problem was the inadequate management of psychosocial risks in the employees due to the high levels of workload and the demands of the higher levels, the assignment of work obligations in non-working hours and other factors.

    The fourth work is entitled "Instrument to determine the change in consumption habits during the pandemic caused by COVID-19". This research focuses on the development of an instrument to study the variation in the consumption of goods and services and the predisposition to altruistic behavior. As part of the conclusions, it was identified that 24.6% of families maintained their income and 4.3% of families increased their income during confinement.

    Finally, the study "Tax culture as a strategy to reduce tax evasion in Ecuador" was published, whose objective was to determine the main reasons why citizens who carry out economic activities (taxpayers) try to evade and/or avoid their responsibilities regarding the payment of taxes in Ecuador.

    The impact of this research, within the scientific community, will allow to rethink models and tools to generate intervention proposals that contribute to the solution of certain existing problems in society, related to the topics discussed here.

    In this way, we leave at the disposal of the readers this material for the transfer and dissemination of knowledge.

    Mg. William Fernando Ortega Naranjo
    Editor of the ERUDITUS Journal

  • Revista Eruditus - Universidad Israel

    Vol. 1 No. 3 (2020)

    La Universidad Tecnológica Israel pone a disposición de toda la comunidad científica la Revista ERUDITUS, volumen 1, en su tercer y último número del 2020.

    La presente publicación ofrece cinco artículos relacionados con estrategias, herramientas comerciales y de control, producto de los resultados investigativos elaborados con calidad metodológica que contribuyen a la sostenibilidad y competitividad de las empresas. 

    Los trabajos presentados son estrictamente originales, y pasaron por un sistema de arbitraje de doble par ciego. A continuación, se describen de manera resumida:

    1. El bono de desarrollo humano y su incidencia en la calidad de vida de las beneficiarias del cantón El Chaco: se presenta un análisis del bono de desarrollo humano aplicado por el gobierno ecuatoriano con la intención de reducir la pobreza en los sectores de extrema pobreza. Pese a los esfuerzos de parte del gobierno central, surge la pregunta si realmente mejora o no la calidad de vida de dichos sectores.

    2. Marketing digital, una herramienta para el emprendimiento de estudiantes universitarios: el presente proyecto de investigación manifiesta la necesidad de emprender y activar diferentes tipos de estrategias de marketing digital que permiten el incremento de ventas. A su vez, se reitera que las redes sociales siguen siendo el medio digital principal para publicitar.

    3. Uso de la estimación de costos como herramienta de evaluación: se evidencia la importancia de establecer los valores en un producto o servicio, para lo cual es vital identificar los costos de una manera técnica, lo cual facilita la toma de decisiones de manera oportuna, a quienes dirigen o lideran empresas.

    4. Evolución del mercado de seguros en Ecuador: se refiere al avance que han tenido las compañías de seguros ecuatorianas. En este artículo se estableció el crecimiento del mercado, principalmente por el ramo de seguros Vida. Se reiteró que estos servicios son indispensables en la actualidad, ante riesgos fortuitos que cada vez son mayores.

    5. Metodología SOSTAC, una herramienta para la panificación de ventas digital: caso empresa “Trazos y Siluetas”: se propone un plan de ventas digital basado en la metodología SOSTAC, uno de los modelos más populares de marketing, por su facilidad para estructurar las campañas. Como parte de
    las conclusiones del trabajo, se pudo evidenciar que es muy importante la planificación mediante una herramienta metodológica que permita marcar los objetivos de las empresas para su sostenibilidad en el tiempo. 

    Invitamos a toda la comunidad de las Ciencias Administrativas para que continúen participando con la elaboración de artículos para próximas publicaciones de la Revista ERUDITUS. Queda a disposición de los lectores este material de transferencia y difusión del conocimiento.

    Mg. William Fernando Ortega Naranjo

    Editor de la Revista ERUDITUS

  • Vol. 1 No. 2 (2020)

    La Universidad Tecnológica Israel pone a disposición de toda la comunidad científica la Revista ERUDITUS Vol. 1 Núm. 2, del mes de Junio 2020. La Revista ERUDITUS tiene como objetivo contribuir a la difusión de resultados de investigaciones y trabajos científicos que han sido elaborados por académicos e investigadores pertenecientes a instituciones vinculadas al sector administrativo. Los trabajos presentados son estrictamente originales, y pasan por un sistema de arbitraje de doble par ciego.

    La presente publicación ofrece cinco artículos titulados de la siguiente manera:

    1. Branding, un elemento necesario del marketing estratégico en la Cámara de Comercio de Ambato.
    2. Impacto económico de la devolución del impuesto a la renta y el IVA en el sector florícola.
    3. Asociatividad empresarial: estrategia para la competitividad de las PYMES en el Ecuador.
    4. Teletrabajo como estrategia de competitividad y desarrollo para las empresas en el Ecuador.
    5. Análisis de la misión Casa para Todos y sus efectos en el desarrollo social y humano en Ecuador.

    Estos están relacionados con estrategias que contribuyen al desarrollo social y empresarial, afrontando diversas problemáticas del entorno con la finalidad de mantener la competitividad ante la situación actual en la que vivimos.

    Queda a disposición de los lectores este material de transferencia y difusión del conocimiento, y a su vez reiteramos la invitación a la comunidad de las Ciencias Administrativas para que continúen participando con la elaboración de artículos para próximas publicaciones de la Revista ERUDITUS.

    Mg. William Fernando Ortega Naranjo

    Editor de la Revista ERUDITUS

  • Vol. 1 No. 1 (2020)

    El lunes 10 de febrero de 2020, La Universidad Tecnológica Israel realiza el lanzamiento de la Revista ERUDITUS, cuyo editor es el Mg William Fernando Ortega Naranjo.


    La Revista ERUDITUS es un esfuerzo inclusivo que busca la promoción de la investigación, promueve el conocimiento científico, comunicando y compartiendo con diversos profesionales en el área de las ciencias administrativas. Este primer número incluye cinco artículos los cuales aportan conocimientos con un rigor académico-científico.


    El primero artículo tiene como tema el “Impacto de la era del conocimiento y el big data en las empresas mundiales y ecuatorianas”, de los autores: Erika Jazmín Granizo Cuzco y Abigail Lucía Ordoñez Jaramillo; el segundo trata sobre “Las tendencias de consumo de queso mozzarella en la ciudad de Quito”, donde participan los autores Georgina Retamal, Eduardo Pastas y Miguel Aizaga; a continuación se tiene el tercer artículo “Cultura tributaria en el Ecuador y la sostenibilidad fiscal”, con sus autores Soledad Andrade y Katya Cevallos; el cuarto artículo tiene la temática sobre la “Guía para la determinación de la amortización depreciación del activo biológico de acuerdo a la NIC 41”, del autor Juan Carlos Tene; finalmente se presenta el quinto artículo sobre “Los negocios inmobiliarios en la ciudad de Quito y actividades emprendidas por la inmobiliaria Torre Marshal”, de los autores Stephania Freire y Ramiro Freire.


    El objetivo de dicho material, es otorgar mayor visibilidad a los conocimientos generados en las universidades y centros de investigación por parte de jóvenes y profesionales, además de que dichas investigaciones impulsen el debate, ayuden a dar soluciones a problemas de la realidad social y promuevan un pensamiento crítico de la comunidad científica, quienes reclaman mayores espacios en la sociedad.


    Mg. William Ortega
    Editor