Impact of the pandemic by COVID-19 to the company JC Publicity, Loja-Ecuador

Introduction: The health crisis caused by the SAR-CoV-2 virus has caused changes in all productive sectors of the country, not only has it brought a health and financial crisis, but has allowed different components of society to adapt to the current lifestyle. Objective: Determine the impact that the pandemic by COVID-19 had on the commercial strategy and the income of the sales area of the company JC Publicidad Loja-Ecuador; for this purpose, information was used on the income from the sales of advertising products offered by the company, additionally, the in-depth interview technique was applied to the staff of the commercial area to know the variations experienced by the marketing methods and strategies in three contexts before, during and after the pandemic that is to say corresponding to the years 2019, 2020 and 2021 respectively. Results: It was shown that revenues declined in 2020 specifically in the first quarter of this year; while marketing methods and strategies underwent notable modifications incorporating technology for promotion and marketing of products, due to the policies of state of exception and physical distancing. Conclusion: The COVID-19 has caused companies to adapt to a new reality with the help of technological tools that increase the organization's productivity.

Nidia Cecibel Puchaicela Puchaicela, Juan Bautista Solis Muñoz

6-28

Commercial, technical and economic feasibility study of the cosmetics line, Ecuador

Introduction: Ecuador has a wide demand for cosmetics of all brands, with that background the present study focuses based on the already existing conceptions and criteria to analyze the commercial, technical and economic feasibility in this line, for which it requires identifying several factors that imply social responsibility and benefits for the community in general and directly to the project as such. Objective: Determine the feasibility of generating investment and how to carry out the products in the cosmetics line in Ecuador. Methodology: The study is quantitative with an exploratory and descriptive design. It is based on a finite population of 48,285 people in the canton of Huaquillas, 381 inhabitants were studied by means of an instrument validated by expert judgment. The research is non-probabilistic and intentional. It is determined that the study of the variant productive entrepreneurship in the cosmetics line, commercial, technical and financial viability served as support to the company RomanHermanos S.A., in the valuation of the market study, costs and budgets. Conclusion: It is concluded that the scientific article showed veracity in the results obtained from the survey, contributing in this way to know in a technical way the final sale price that the organization can offer, generating confidence and excellent results in the decision making, obtaining an Internal Rate of Return of 24.04% which determines the profitability of the project.

Cristian Alex Roman Honores, Jorge Edwin Ormaza Andrade

29-51

Benefits of electronic invoicing in small and medium-sized companies in Ecuador

Introduction. According to the Internal Revenue Service, the pandemic has increased the number of taxpayers who issue electronic receipts, therefore an electronic invoice is a legally valid digital document and serves as a backup for business operations, which is gaining in importance, due to a better control in taxpayer operations, because it allows automation and optimization of administrative and accounting processes that eloquently reduce errors and operating costs. objective Analyse the regime to which the taxpayers that groups natural persons and companies belong, determine the benefits of electronic invoicing and activities that are immersed with this provision of the SRI. Methodology. The design was based on the positivist research paradigm, with a non-experimental and cross-sectional field design, documentary support and a descriptive level. The sample used was directed to six hundred micro, small and medium entrepreneurs. Results. Among the most frequent results we have the benefits of electronic invoicing, of which 15.09% maintain that it allows direct cost savings, likewise 15.09% comment on agile storage, 13.80% find greater security , 12.04%, automation and integration in reception processes, 11.80% indicate the reduction of environmental impact, 11.16% talk about increased efficiency and elimination of human errors, 10.86% reduction of delivery and collection times; and, with 10.16%, increased productivity, which ultimately corresponds to efficiency in accounting management. Conclusion. Electronic invoicing in Ecuador will improve compliance with tax obligations, with a positive and gradual impact on tax returns.

Edison Becerra Molina, Remigio Ojeda Orellana

76-97

The illegal collection of money and its treatment in the Ecuadorian legal order

Introduction. The present investigation will identify the social and legal factors that encompass the illegal collection of money called financial pyramids. It should be noted that this crime is legally typified in the comprehensive criminal organic code, which is a typical, unlawful, and guilty act where the people who carry it out are fully aware of the illegality of the action. Objective. Determine why criminal organizations commit financial crimes, which is affecting people's assets and the state's economic order. Methodology. To achieve these results, research methods were used, such as: documentary analysis, bibliographic review and the deductive-inductive method which allows specifying some main facts related to the illegal collection of money as a financial crime. Results. Among the results achieved in the subject exposed through the application of the deductive-inductive method of documentary type, it can be determined that there are some factors that contribute to the increase of these illegal activities, such as: the insufficient fiscal procedure, the lack of information that the people who have on this illegal phenomenon and the increase in organized crime in the public sector with regard to members of the armed forces, national police, and public officials. Conclusion. It is concluded that the penalties imposed in Ecuador for the illegal collection of money are appropriate because among them is the deprivation of liberty, property penalties and state fines, that the problem lies in the lack of information of the sanctions that establishes the Ecuadorian criminal law.

Estuardo Alejandro Gordon Gordon, Fernando Eduardo Paredes Fuertes

143-162