Vol. 3 No. 1 (2022): Revista ERUDITUS

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