Facultad de Ciencias Económicas, Administrativas y Negocios
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Item type:Publication, Intellectual Capital and Financial Performance: The Case of the Tungurahua Concessionaires(2025); ;Ximena Morales-Urrutia ;Marcelo Mantilla FalcónEstefanía Cayo-HurtadoThe objective of the research is to analyze the intellectual capital and financial performance of concessionaires in the city of Ambato in the period 2018–2022. In order to analyze intellectual capital, the Intellectual Added Value Coefficient (VAICTM) was used, while to measure financial performance, the profitability indicators ROA and ROE were used. The methodology used was quantitative in nature, the sample was 11 dealerships belonging to ISIC G4510.01 corresponding to the sale of vehicles. According to the results obtained, it is shown that the Ciudad del Auto CIAUTO Cía dealerships. Ltda., and Ambacar Cía. Ltda., have the best indices in each of the components of intellectual capital. However, when analyzing these values using the Pearson Correlation, it was concluded that the VAICTM has no relationship with the financial performance in the 5 years studied, since salaries and wages are low in relation to the income received by the concessionaires.37 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Artificial Intelligence in Marketing: A Bibliometric StudyNowadays, the use of artificial intelligence (AI) is revolutionizing and transforming businesses. In the field of marketing, it has enabled the optimization of strategies and campaigns, content personalization, more precise segmentation, and maximization of planning results, thanks to its ability to process and analyze data. The research aims to provide a bibliometric approach to current knowledge on AI in marketing. The methodology involved a bibliometric review by obtaining indexed research papers from the SCOPUS database, which were then analyzed using the VOSviewer application. The results identified that countries such as the United States, India, and China have the highest scientific production on the subject. Additionally, it was revealed that the most relevant knowledge areas are engineering, management and business, and accounting. In this context, it is concluded that it is crucial for companies worldwide to observe the advancements made by these countries to replicate strategies according to their needs. Considering that AI, thanks to the internet, is accessible for all types of businesses, they only need to identify opportunities and key areas to apply AI tools and train their personnel.32 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Development of Websites as an Academic Integrative Project to Strengthen Businesses in the Popular and Solidarity EconomyThis article explores the development of websites as an academic integrative project aimed at strengthening businesses within the popular and solidarity economy (EPS) in the province of Pichincha, Ecuador. Fifth-semester students from the Digital Marketing program at Universidad Indoamérica, as part of their integrative project, worked on creating customized websites for 12 local businesses that already had marketable products, including labels, packaging, and other presentation tools. Using the WordPress platform, the students developed websites tailored to the specific needs of each business, with the goal of improving their digital presence, facilitating access to broader markets, and increasing the competitiveness of their products and services. In addition to the technical development, graphic design elements such as professional product photography and promotional videos were integrated, along with digital marketing strategies that included search engine optimization and social media integration. The results indicate that the creation of these customized websites significantly increased the online visibility of the businesses and enhanced consumer perception of professionalism and trust. This study highlights the importance of applied academic projects as tools for community engagement and local economic development in vulnerable sectors. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.12 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Evolution of Occupational Accident Rates by Geographic Zone in Ecuador, Period 2015-2021(2023); ;Juan R.-G.; Andrea R.-E.The article explains as background that the management of Occupational Safety and Health is a challenge for organizations seeking to be more competitive by being recognized for their socially responsible approach, the professional damages derived from the materialization of occupational accidents entail a series of problems at a personal, family and social level that generate a negative impact on the environment. In this sense, the objective is to investigate the evolution of occupational accident rates by geographical zones of Ecuador, using the database of the Ecuadorian Institute of Social Security and identifying the associated variables during the period from 2015 to 2021. Through a comparative and correlational statistical analysis of the qualified accidents according to the study variables, it was possible to determine that the geographical areas of Ecuador with the highest occupational accident rate are zones 5 and 2 (73%), where there are also the highest number of qualified accidents from manufacturing industries (23.72%), occurring in the workplace (63%). The sex that presents the greatest number of qualified accidents is male and the parts of the body that suffer the greatest injury are the upper limbs (35%). Finally, it is concluded that in order to improve occupational safety in organizations, it is necessary a commitment between the state, employers and workers, key actors for the generation of a culture of prevention based on various strategies. © 2023 IEEE.29 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Psychosocial Risk in the Operative Personnel of Public Companies: Galapagos Case(2023) ;Domenica M.-C.A. ;Carlos S.-P.J.Mónica E.-G.Psychosocial Risks (PR) affect the overall health of workers in many companies, so it is important to measure it in order to prevent them. Therefore, the research aims to identify the level of PR according to its dimensions in the operating personnel of the public company of the Galapagos Islands, for which the PR measurement tool of the Ministry of Labor of Ecuador, which is composed of eight dimensions, was applied. The data were processed and analyzed descriptively and correlated using SPSS and Excel software, from which it was obtained that the dimensions work addiction, workload and pace, leadership, discriminatory harassment, perceived health, sexual harassment, work organization, and work and emotional stability have a low level and the dimensions such as support and support, development of competencies, margin of action and control, and double presence (work-family) presented medium risk, while work and sexual harassment, and working conditions had a high risk. It is concluded that it is necessary to improve the work environment, and special attention should be paid to the dimensions with significant problems and risks for the wellbeing and health of workers. © 2023 IEEE.11 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Fractional Brownian Model, Applied in the Credit Placement of the Popular and Solidarity Financial Sector(2023); Tipán, DiegoPrevious studies have extensively explored the application of Fractional Brownian Motion in the financial systems of countries. The objective of this study was to evaluate the effectiveness of using Fractional Brownian Motion in credit placement within the popular and solidarity financial sector, specifically in the Savings and Credit Cooperatives of segment 1.A comprehensive analysis was conducted on historical credit placement data from this sector over time, and the Fractional Brownian Motion model was implemented to simulate placement patterns. Several parameters, such as the Hurst exponent, were estimated. The results showed that the application of Fractional Brownian Motion in credit placement within the popular and solidarity financial sector improved the accuracy of credit risk assessment. It revealed long-term dependence patterns and captured the inherent dynamics of the sector. The model demonstrated higher predictive power and better portfolio risk management capabilities compared to conventional methods. The findings suggest that Fractional Brownian Motion is a valuable tool for credit placement analysis, as well as for improving credit risk assessment and portfolio management dynamics. Implementing this model can lead to more accurate credit decisions, fostering the country's economic development. © 2023 IEEE.26 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Decisive Factors of Business Dynamism in Latin America: An Approach from the New Institutional Economy Perspective(2021) ;Morales-Urrutia X.; In recent years, the business sector has experienced significant dynamism worldwide, a fact that has sparked interest from different fields: academically, politically and socially, and a series of questions have been raised about the different factors that drive business growth. In this context, the New Institutional Economy has been taken as a reference in order to explain the behavior of this phenomenon based on the analysis of both formal and informal institutions of companies. The objective of this research is to analyze the factors that influence business dynamism. In order to fulfill the objective, the applied methodology was based on the application of statistical techniques of multivariate analysis, specifically, hierarchical cluster analysis. The main results show that the factors affect each of the contexts that are analyzed at different scale. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.34 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Job Skills and Abilities of the Accounting Professional(2024); ;Tatiana Valle AlvarezXimena Morales-UrrutiaA professional accountant is essential to the success of any business. Their role is to keep a rigorous and accurate financial record of the company's business operations, which allows managers to make informed and strategic decisions for the growth and profitability of the organization. The purpose of this research is to analyze the students’ perception of the main skills and knowledge that a professional accountant should have. The data analyzed come from seventh and eighth semester students of the Technical University of Ambato in the academic period April-September 2023. The main results show that both skills and knowledge are of fundamental importance for the professional and personal development of accountants within organizations.15 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Factors for the Creation of Technological Startups in Latin America(2024); ;Morales-Urrutia X.Naranjo-Santamaría J.The changes produced in recent years have made innovation and technology play an important role in the growth of technological start-ups. Likewise, public policies have been developed that contribute to the development and strengthening of this business sector. The aim of the study is to analyze the incidence of institutional factors, education and innovation, in the generation of technological startups. The data analyzed comes from the Global Entrepreneurship Monitor, the Pearson Correlation statistical technique was applied. The results suggest that there is a direct relationship between the factors analyzed. In conclusion, the growth of this type of companies is still incipient in Latin American countries, however, there is significant growth of these in the region. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2024.31 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Technology Startups: The Case of South American Countries(2021) ;Morales-Urrutia X. ;Morales-Urrutia D.Ávila-Herrera S.The business environment has undergone major changes and is becoming increasingly competitive, a fact that has generated the emergence of new companies or startups as an alternative to the implementation of innovative, sustainable and profitable businesses over time, through the generation of alliances of different strategic actors existing in the environment. The data analyzed came from the Global Entrepreneurship Monitor for the period 2008-2014, the variables analyzed are: financing, education, policies, spending on R&D and innovation, technology parks and business incubators, the objective was to analyze the relationship of startups with environmental factors. The main results show that there is a close relationship with the factors analyzed, especially with financing, education and innovation. In conclusion, despite the fact that South American countries are lagging behind in economic and technological terms, there are certain signs of the generation of companies such as those analyzed in this study. © 2021, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.16
