Browsing by Author "Jimenez Yumbla, Jonnathan Andres"

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Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador
(2019) Flores Sánchez, Gustavo Geovanni; Romero Galarza, Carlos Armando; Jimenez Yumbla, Jonnathan Andres; Coronel Pangol, Katherine Tatiana; Campoverde Campoverde, Jorge Arturo
This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2016. The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability. This proves that managers can create value by reducing the current number of average days of working capital.
La auditoría gubernamental y la emisión de informes: una aproximación descriptiva para el Ecuador
(2020) Aguirre Quezada, Juan Carlos; Coronel Pangol, Katherine Tatiana; Jimenez Yumbla, Jonnathan Andres
The general objective of the research was: To analyze the government audit since the issuance of reports issued by the Comptroller General of the State of Ecuador in the period 2014 - 2018. It was based on a documentary-descriptive investigation with bibliographic design, using the technique of analysis of content on population documents. Given the results in relative terms, it is determined that the indications of criminal liability (IRP) are present in the analysis period; Despite the volatility of the reports generated, the IRPs are not correlated. For this reason, an increase in the reports generated in one year should not necessarily correspond to an increase in IRP; In such a way that, the results, despite finding a collapse in 2018, show coherence with the social, economic, political and institutional environment of Ecuador.
Microfinance, an Alternative for Financing Entrepreneurship: Implications and Trends-Bibliometric Analysis
(2023) Aguirre Quezada, Juan Carlos
Microfinance has become one of the most important financing alternatives for business start-ups, especially for vulnerable groups in poor regions. Microfinance provides access to financial products, especially to people who have been excluded from the traditional financial system. However, the mainstream literature on microfinance shows its impact on poverty alleviation, but it is not yet well developed to understand its dynamizing role in the entrepreneurial sector. There is still a large gap in the literature on analyzing microfinance as a financing alternative, so this paper seeks to find this relationship in the literature. A bibliometric analysis is applied, both of the performance of the publications and a word co-occurrence analysis during the period 2017–2022. The articles indexed in the Web of Science have been considered and systematized through the SCIMAT software v1.1.04, developed by the Soft Computing and Intelligent Information Systems Research Group, University of Granada, Granada, Spain. Microfinance institutions, education, entrepreneurship, organizational performance, business microcredits, and women microentrepreneurs have been identified as driving themes to be considered in future analyses. At the end of the document, the proposed future lines of research are presented. In addition, the results show the growing interest of the academic community in the topic, with 2022 being the year with the highest number of articles published on the topic.
Revisión de la literatura sobre logística inversa, sus aplicaciones y tendencias futuras
(2022) Carrillo Ramírez, Martha Helena
This article presents a review of the literature on Reverse Logistics (RL) research, application cases and explora-tion. Various databases were used to retrieve articles. This review has allowed to analyze initial concepts of RL and complementary ones with new optics and arguments developed by various authors. The main contribution is the taxonomy proposed in the development of the article. It was made up of relationship of themes and terms found in the literary review. Also, the most important fields of application and future trends in RL have been identified, where it has been determined that it is necessary to extend the analysis of RL towards an economic, social, cultural and environmental perspectiv
Revisión de la literatura sobre logística inversa, sus aplicaciones y tendencias futuras.
(2022) Coronel Pangol, Katherine Tatiana
En el artículo se presenta una revisión de la literatura sobre investigaciones, casos de aplicación y exploración de logística inversa (LI). Para ello, se utilizaron varias bases de datos para la recuperación de los artículos. La revisión ha permitido analizar los conceptos iniciales de la LI y complementarlos con nuevas ópticas y argumentos desarrollados por varios autores. El principal aporte es la taxonomía propuesta en el desarrollo del artículo, conformada por la relación de temas y términos encontrados en la revisión literaria. Se han identificado los campos de aplicación más importantes y las tendencias futuras en materia de LI, en donde se ha determinado que es necesario ampliar el análisis de la LI hacia una perspectiva económica, social, cultural y ambiental.