Vol. 2 No. 3 (2021): Revista ERUDITUS

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