The journal "INVESTIGACIÓN Y NEGOCIOS", which is part of the Faculty of Economic and Business Sciences and the Mayor Real y Pontificia de San Francisco Xavier de Chuquisaca University, is an organ whose purpose is to disseminate the scientific production generated by professors, researchers and students in the economic and business area, thus contributing to the different actors in the socioeconomic environment with information for decision-making.
Facultad de Ciencias Económicas y Empresariales
Derechos de Autor La revista "Investigación & Negocios" reconoce y respeta los derechos patrimoniales y morales sin restricción alguna. Descargo de Responsabilidades El contenido de los artí­culos publicados en la Revista "Investigación & Negocios" es de absoluta responsabilidad de sus autores. Costos de publicación de artí­culos El proceso de publicación y presentación de artí­culos para la Revista "Investigación & Negocios" no tiene ningún costo para los autores.
IMPACTO DE LA FLUCTUACIÓN DEL DÓLAR EN EL SECTOR DE LA CONSTRUCCIÓN EN SUCRE BOLIVIA
El estudio titulado Impacto de la fluctuación del dólar en el sector de la construcción en Sucre, Bolivia tuvo como objetivo evaluar la incidencia de la variación del tipo de cambio en los costos, la dinámica del mercado y las decisiones estratégicas de las empresas constructoras de la ciudad, considerando la percepción y el nivel de afectación, así como su relación con indicadores económicos y financieros del sector. La problemática abordó cómo la inestabilidad cambiaria, agravada por la escasez de divisas y combustible, generaba incrementos en los costos de insumos importados, retrasos en proyectos, alteraciones en la planificación y un mayor riesgo financiero, afectando la productividad y competitividad del sector. Se empleó un enfoque mixto mediante encuestas a una muestra representativa de 80 empresas constructoras de un universo de 1.011, utilizando un cuestionario con preguntas cerradas y análisis estadístico descriptivo y de contingencia. Los resultados mostraron que el 91 % percibió impacto directo de la fluctuación del dólar y el 84 % registró variaciones mensuales; el 90 % reportó incrementos en costos operativos, el 80 % modificó presupuestos, el 81 % tuvo dificultades para adquirir insumos importados, el 82 % pospuso proyectos y el 69 % redujo el volumen de obras; además, el 64 % indicó afectación en el financiamiento externo, el 79 % alteraciones en la planificación y el 89 % lo consideró un riesgo, calificando el 79 % el nivel de afectación como alto. Estos hallazgos evidenciaron que la volatilidad cambiaria tuvo un impacto significativo y generalizado, requiriendo estrategias de mitigación y acceso a financiamiento preferencial.
Copyright (c) 2025 Investigación & Negocios
IMPACT OF DELINQUENCY ON THE LIQUIDITY OF SAVINGS AND CREDIT COOPERATIVES SEGMENT 2
This research aims to analyze the impact of the delinquency rate on the liquidity of Savings and Credit Cooperatives (COAC) in segment 2 in Ecuador, which is made up of 58 financial institutions. To do so, a quantitative methodology was used, based on the analysis of financial data extracted from reports published by the SEPS (Spanish Securities and Exchange Commission). During 2024, cooperatives in this segment recorded a total portfolio of US$4.469 billion, of which US$127 million corresponds to non-performing loans. The predominant financial product is microcredit, representing 55,00% of the total portfolio and aimed at meeting members' basic needs and promoting productive activities. Despite having internal manuals and strategies suggested by SEPS for recovery management, many of these have not been implemented, hindering the effective recovery of securities. This is mainly due to the economic crisis resulting from electricity rationing, which increased the unemployment rate and significantly affected payment capacity, raising the default rate to 10,15%. On the other hand, the liquidity level is sufficient to meet short-term obligations, but the high default rate negatively impacts the credit rating, restricting the placement of new loans and refinancing. As a result, cooperatives cannot use their resources to generate new financial products, reducing the income and profitability of financial institutions in segment 2.
Delinquency rate, liquidity, non-performing loans, segment 2, savings and credit cooperative
MARKETING METRICS: A BIBLIOMETRIC OVERVIEW OF THEIR TRENDS AND IMPACT ON BUSINESS DECISION-MAKING
This study analyzes the trends and evolution of knowledge on marketing metrics, considering their relevance in business decision-making based on quantitative evidence and digitalized environments. A descriptive design with a mixed-methods approach was applied, using the Consolidated Meta-Analytical Approach Theory (TEMAC) and the Scopus and Web of Science databases. Through co-occurrence, co-citation, and coupling analyses, the main research lines, authors, institutions, and leading countries in the field were identified. The results show sustained growth since 1996, with emphasis on terms such as decision making, digital marketing, and performance metrics. It is concluded that marketing metrics have evolved from descriptive indicators to strategic tools that optimize decisions, strengthen customer experience, and promote organizational learning. Finally, it is suggested that future research incorporate variables such as sustainability and ethics in data management.
marketing metrics, business decision-making, customer value, data analytics, digital marketing
EMPRENDIMIENTO EN JÓVENES UNIVERSITARIAS BOLIVIANAS: UNA REVISIÓN SISTEMÁTICA
El presente artículo desarrolla una revisión sistemática de la literatura sobre el emprendimiento en mujeres jóvenes universitarias en Bolivia, un campo de estudio emergente que intersecta género, educación superior y desarrollo económico en un contexto latinoamericano. La metodología se basó en una búsqueda sistemática en bases de datos como SciELO, Google Scholar, JSTOR y EBSCO, repositorios institucionales y literatura gris, aplicando criterios de inclusión y exclusión para seleccionar 25 estudios relevantes publicados entre 2015 y 2024. Los resultados se organizaron en seis ejes temáticos: perfil y características de las emprendedoras universitarias, factores psicosociales determinantes, barreras estructurales y económicas, ecosistema de apoyo institucional, impacto de la pandemia COVID-19, y brechas de investigación. Los hallazgos revelan que el emprendimiento universitario femenino está impulsado por una combinación de superación personal y necesidad económica, con la autoconfianza como factor psicológico determinante. Las principales barreras son la falta de confianza, el limitado acceso a financiamiento y las responsabilidades familiares. Se concluye que, a pesar de la existencia de un ecosistema de apoyo en crecimiento, persisten desafíos estructurales vinculados al patriarcado y la informalidad que requieren políticas públicas con perspectiva de género y un mayor fomento a la investigación específica en este campo.
EMPRESAS CON PROPÓSITO LIDERADAS DESDE EL ALMA: HACIA UNA TRANSFORMACIÓN EMPRESARIAL SIGNIFICATIVA
La transformación organizacional del siglo XXI ha puesto en crisis el paradigma del éxito empresarial basado exclusivamente en la rentabilidad. En su lugar emergen modelos que integran propósito, bienestar, valores y liderazgo consciente. Este artículo reflexiona sobre el concepto de liderazgo con alma como eje articulador de una nueva categoría: la empresa con propósito. Desde una perspectiva interpretativa, se analizan los fundamentos teóricos que vinculan psicología organizacional, liderazgo transformacional, gestión ética y propósito evolutivo como pilares de un modelo más humano, resiliente y sostenible. La revisión evidencia que las organizaciones que integran sentido, conciencia y conexión emocional no solo generan impacto social positivo, sino que además presentan mayor fidelización del talento, reputación sólida y sostenibilidad a largo plazo. Se propone un marco conceptual preliminar que define a las empresas con alma como agentes activos del cambio cultural global.
LA INCIDENCIA DE LA PRODUCCIÓN DE HIDROCARBUROS EN EL CRECIMIENTO ECONÓMICO DE CHUQUISACA (2013-2024)
La presente investigación analiza la incidencia de la producción de hidrocarburos en el crecimiento económico del departamento de Chuquisaca durante el periodo 2013-2024, con el objetivo de determinar en qué medida la extracción y comercialización de gas y petróleo han influido en el Producto Interno Bruto (PIB) departamental, para esto se utilizaron datos oficiales proporcionados por el Instituto Nacional de Estadística (INE) y Yacimientos Petrolíferos Fiscales Bolivianos (YPFB), los cuales permitieron identificar tendencias y variaciones en la dinámica productiva y económica del departamento. La investigación se desarrolló mediante un enfoque exploratorio, descriptivo y correlacional, complementado con los métodos bibliográfico, histórico y de análisis-síntesis, se utilizó también el instrumento de recopilación documental de informes oficiales que garantizó la confiabilidad de la información utilizada en el análisis. Los resultados del modelo econométrico muestran una correlación positiva y significativa entre la producción de hidrocarburos y el crecimiento del PIB departamental, aunque con fluctuaciones en algunos años debido a la volatilidad de los precios internacionales del gas y del petróleo, así como a variaciones en la política energética nacional, en si la producción hidrocarburífera constituye un motor importante del desarrollo económico de Chuquisaca, sus efectos deben ser aprovechados mediante políticas públicas que promuevan la sostenibilidad, la diversificación productiva y la gestión eficiente de los recursos naturales.
ANÁLISIS DE LA EFICIENCIA TÉCNICA DE LAS UNIVERSIDADES PÚBLICAS AUTÓNOMAS MEDIANTE EL ANÁLISIS ENVOLVENTE DE DATOS
Las Universidades Públicas Autónomas (UPA) tienen como fin contribuir con la ciencia y el desarrollo del país, tanto en términos de formación de capital humano como en producción de conocimientos, para lograr su cometido, el 2023 gastaron Bs.5.392 Millones, equivalente al 1.7% del PIB. Al respecto, la sociedad debe saber cómo se esta está aprovechando su inversión, en ese sentido, el presente trabajo contribuye con el citado análisis, determinando la eficiencia de la UPA a partir del Análisis Envolvente de Datos (DEA) para lo cual se considera como inputs el gasto ejecutado y el número de docentes y como outputs el número de titulados, la cantidad de matriculados, información correspondiente al año 2023; asimismo como output proxy se utiliza también información del ranking de universidades publicado por Webometrics. Los resultados y la metodología generan información para mejorar la eficiencia y la asignación de recursos destinados a las UPA. Clasificación JEL: C14, C61, I23
LA MARCA COMO CONTINUIDAD SIMBÓLICA DE LA HERÁLDICA
La heráldica medieval organizó la identidad y el prestigio de linajes, reinos y corporaciones mediante emblemas codificados. En la modernidad, las marcas ocupan parte de ese lugar simbólico en economías, donde la identidad visual concentra valores y reputación. Este artículo examina la continuidad simbólica entre heráldica y marca mediante un estudio cualitativo basado en revisión documental y análisis comparativo. El corpus reúne escudos europeos de los siglos XII-XVI y logotipos más representativos. El análisis considera tres dimensiones: (i) función identitaria, (ii) recursos gráficos y (iii) mecanismos de legitimación. Los hallazgos muestran continuidad funcional: blasones y logotipos condensan significados y visibilizan pertenencias; difieren las fuentes de legitimidad: linaje y tradición frente a reputación, exposición mediática y aceptación cultural. Se concluye que la marca es continuidad simbólica de la heráldica por homología comunicacional, al reproducir funciones comunicacionales transformadas por los cambios sociales y tecnológicos.
MICROCRÉDITO COMO HERRAMIENTA DE MECANISMO ALTERNATIVO PARA IMPULSAR PROYECTOS PRODUCTIVOS
La emancipación por vía de microcrédito empodera a los grupos vulnerables que no tienen capacidad para impulsar su desarrollo económico social puesto que el individuo puede alcanzar autonomía en este aspecto. En virtud de ello, el propósito de este escrito es caracterizar investigaciones científicas recientes que han abordado los microcréditos como herramienta emancipadora para la sociedad. Por eso, metodológicamente, se trata de una investigación de tipo básica, centrado en un diseño investigativo no experimental y longitudinal, concretando un alcance de nivel descriptivo, para lo cual se aplicó una Revisión de Literatura, para ello, se consultaron obras científicas alojadas en Scopus entre los años 2019 y 2021 con un récord de citas importantes. El hallazgo principal demuestra que los autores más citados que han contribuido de forma significativa a la investigación sobre los microcréditos son Meager (2019), Burke et al. (2019), Nakano y Magezi (2020) y Dzanku (2019) revelando entre 88 y 139 citas, observándose que el microcrédito puede ayudar a superar la pobreza por los mecanismos alternativos de la garantía social, confianza y ayuda mutua. Concluyéndose que los microcréditos no sólo generan autonomía económica en especial en poblaciones vulnerables, sino que fomenta la inclusión financiera en poblaciones rurales, migrantes y mujeres afectadas por el machismo.
REVISIÓN SISTEMÁTICA DE LITERATURA ACADÉMICA SOBRE LA RELACIÓN ENTRE ÉTICA Y CORRUPCIÓN
Este artículo realiza una revisión sistemática de literatura académica sobre la relación entre ética y corrupción, centrada en estudios publicados entre 2010 y 2024, con especial atención a América Latina. El problema abordado es la falta de integración ética en las estrategias anticorrupción, lo que ha generado enfoques fragmentados y poco eficaces en las instituciones públicas. El objetivo es sintetizar el conocimiento existente para proponer estrategias de integridad pública que combatan eficazmente la corrupción institucionalizada. Metodológicamente, se aplicó el protocolo PRISMA, identificando 1,862 registros en bases de datos como Scopus, Web of Science, SciELO, Redalyc y Google Scholar. Tras criterios rigurosos de inclusión y exclusión, se analizaron cualitativamente 36 estudios seleccionados. Los resultados destacan tres ejes temáticos: ética pública y gobernanza; dilemas éticos e institucionalidad; y mecanismos institucionales de integridad. Se evidencia que la ética no solo orienta normativamente, sino que incide en la cultura institucional, la confianza ciudadana y la legitimidad democrática. Las conclusiones subrayan la urgencia de institucionalizar la ética como eje transversal en las políticas públicas, mediante enfoques preventivos, pedagógicos y sostenibles, que integren formación ética, vigilancia efectiva y participación ciudadana.
DESARROLLO DE COMPETENCIAS CLAVE EN LA ADMINISTRACIÓN EMPRESARIAL EN UN ENTORNO DIGITALIZADO
La transformación digital revolucionó el ámbito empresarial, exigiendo que los profesionales en administración de empresas desarrollen competencias digitales esenciales para mantenerse competitivos. Este artículo analiza marcos teóricos como los de Jisc y Open University, identificando habilidades clave como la alfabetización digital, la colaboración digital y la adaptabilidad al cambio. Estas competencias no solo mejoran la eficiencia operativa y fomentan la innovación, sino que también permiten a las organizaciones adaptarse rápidamente a los cambios del mercado. A través de una revisión teórica basada en fuentes secundarias, se propone un marco conceptual que clasifica estas competencias en categorías funcionales: básicas (alfabetización digital), específicas (gestión de proyectos digitales) y meta (adaptabilidad al cambio). Además, se discuten los desafíos asociados con la integración de estas habilidades en programas formativos y estrategias empresariales, como la actualización de currículos educativos, la capacitación continua y la resistencia al cambio organizacional. Finalmente, el artículo hace énfasis en la relevancia de las competencias digitales para el éxito profesional en un entorno laboral cada vez más digitalizado. Se sugieren futuras investigaciones empíricas sobre la implementación práctica de estos marcos en distintos sectores empresariales, así como estudios sobre el impacto de tendencias emergentes como la inteligencia artificial y blockchain en el desarrollo de habilidades profesionales.
INFRAESTRUCTURA, TECNOLOGÍA Y RESOLUCIÓN DE CAUSAS: UN TRIÁNGULO ESTRATÉGICO ADMINISTRATIVO PENDIENTE EN LA JUSTICIA BOLIVIANA
La presente investigación tiene como objetivo proponer una política de gestión vinculada a la infraestructura inmobiliaria, tecnológica y resolución de causas judiciales en Chuquisaca-Bolivia. Abordar la temática justicia, que es siempre compleja y delicada, ya que confluyen diferentes elementos y aspectos que conllevan la integralidad de recursos humanos y técnicos ya sean como litigantes, jurisdiccionales y administrativos, por lo que, no depende únicamente de los administradores de justicia y las leyes, sino también de una base estructural, tecnológica y la eficiencia en la resolución de causas. El estudio es cuanticualitativo, de alcance correlacional explicativo, que utilizó técnicas e instrumentos de recolección sobre problemas como el hacinamiento, tecnología aplicada e impacto en la resolución de causas judiciales. Los resultados revelan una correlación positiva y significativa entre las variables estudiadas. Se propone un modelo de política de gestión administrativa que considera una planificación participativa, ejecución, control y fiscalización de inversiones, con perspectiva de mejoras en la resolución de causas judiciales.
FORMAS DE CALCULAR EL PRECIO DE VENTA EN LAS EMPRESAS, UNA VISIÓN REFLEXIVA
Este artículo reflexivo analiza las formas de calcular el precio de venta en las empresas, destacando la complejidad y la importancia estratégica de la fijación de precios. En la introducción, se plantea que fijar precios no solo implica cubrir costos y agregar un margen, sino que es un proceso que debe considerar factores económicos, psicológicos y de mercado para lograr la rentabilidad y competitividad. En el desarrollo, se abordan los elementos que influyen en la determinación de precios, tales como la demanda, la competencia, los costos, el valor percibido y las estrategias de precios (precio basado en costos, valor, penetrativo y premium), resaltando que las políticas de precios deben adaptarse a un entorno empresarial dinámico y cambiante. Además, se menciona la importancia de un análisis sistémico que contemple aspectos financieros y psicológicos para establecer precios adecuados que no requieran posteriores descuentos que desvaloricen el producto. En la conclusión, se enfatiza que, si bien se nombran ciertas fórmulas para calcular los precios, éstas no son estándares para fijar precios, sino que es necesario comprender el producto, el mercado y asignar un valor agregado competitivo que responda a las condiciones del mercado, evitando reducciones innecesarias y asegurando la percepción de valor por parte del consumidor.
GLOBAL TRENDS AND DYNAMICS OF THE CIRCULAR ECONOMY: A BIBLIOMETRIC ANALYSIS BASED ON SCOPUS (2010–2024)
This article aims to conduct a bibliometric analysis of scientific production on the circular economy in economics and business, spanning the period 2010–2024. A total of 2,584 open access articles in English or Spanish were retrieved from Scopus. For the analysis, tools such as Excel and VOSviewer were used, applying quantitative techniques to examine publications by (i) year, (ii) country, (iii) author, and (iv) journal, and to identify thematic trends through the co-occurrence of keywords. The results show steady growth in scientific production, with European countries, especially the United Kingdom, Italy, and Spain, leading the field. Thematic clusters were identified on recycling, sustainability, circular business models, digitalization, and organizational innovation. Despite these advances, significant challenges persist, such as geographic and disciplinary concentration, with limited representation from Latin America. It is necessary to promote a broader inclusion of regional perspectives and interdisciplinary studies to understand the circular economy as a systemic model of sustainable development.
Circular economy, bibliometric analysis, sustainability, circular business models, organizational innovation
CONSULTING AND ADVISORY SERVICES: KEY TOOLS FOR THE PERFORMANCE OF MSMES
In the current context, business consulting and advisory services are key strategies for MiPyMEs, as they provide knowledge and tools for decision-making and help address technological, financial, and cultural challenges. These services enable the identification of growth opportunities, improve decision-making, enhance operational efficiency, optimize resources and administrative management, and strengthen business sustainability. The objective of this study is to analyze the benefits, challenges, and alternatives of these services to design improvement strategies. The methodology employed follows a mixed approach, integrating quantitative and qualitative methods with a correlational, descriptive, exploratory, explanatory, and cross-sectional design. Data collection was conducted through questionnaires, interviews, and direct observation, using statistical tools and regression models to assess the impact of consulting services on business performance. The results revealed that 89% of MiPyMEs in the municipality of Sinaloa do not have consulting services in areas such as administration, accounting, and marketing. Identified barriers include resistance to change, financial constraints, and inadequate technical infrastructure. Additionally, business owners expressed willingness to receive free advisory services through collaborations between universities and governments to facilitate access to these resources. In conclusion, the findings highlight the importance of integrating consulting and advisory services through strategic plans that promote economic development, job creation, and business adaptability
Advisory services, vocational guidance, sustainable development, management and administration
SYMBIOSIS BETWEEN EMPLOYABILITY AND ENTREPRENEURSHIP FROM THE APPROACH OF TRANSVERSAL SKILLS
The accelerated digital transformation caused by the development of technology and as an effect of the COVID-19 pandemic, has generated impacts that are manifested in virtually all activities of human endeavor, deepening its effect on employability. This situation poses additional demands on vocational training that show the need to rethink the "education-employability" link, and "entrepreneurial education" has emerged as an alternative. This article aims to analyze whether entrepreneurial competencies and employability competencies complement each other or, alternatively, whether one is immersed in the other, while assessing the degree of development of these competencies in university education. The study was based on a descriptive documentary methodology supported by a quantitative approach, adopting the survey as a data collection technique. The main finding obtained reveals that: employability competencies are immersed in entrepreneurial competencies. Consequently, employability and entrepreneurship form an indivisible symbiosis
BIBLIOMETRIC ANALYSIS OF PRICE CONTROL MODELS AND POLICIES IN BOLIVIA: PERIOD 2014–2024
The present study focuses on the bibliometric analysis of the models and price control policies, covering the time period 2014-2024. The main objective is to explain the theoretical state of price control models and policies, identifying trends, challenges and opportunities for future research in this field. The methodology used is the theory of the Consolidated Meta-Analytical Approach (TEMAC), which offers an objective method to select the relevant literature. The study is divided into three stages: research preparation, presentation of data interrelationships and deepening the analysis of bibliometric data. Conclusion: The analysis reveals a growing trend in the publication of articles on price control policies, especially in areas such as medicines and the environment. In addition, this study provides an analysis of price control policy models and their impact on the economy. and society.
SUPPLEMENTARY POLICIES PROPOSAL TO HELP THE BALANCE OF PAYMENTS IN BOLIVIA
The article examines deficiencies in the oversight of Bolivia's mining sector and proposes supplementary policies to improve tax collection and foreign currency generation amidst an economic crisis marked by a balance of payments deficit. Despite the mining sector's significant contribution to national economic growth, there are severe distortions in tax payments, with a weak correlation between export value and collected taxes. Issues such as tax evasion, inequitable tax exemptions, inefficient oversight, and underutilization of valuable elements in mineral concentrates are identified. The document proposes implementing stricter oversight mechanisms, redesigning the tax system to ensure payments in foreign currency, and reconsidering concession contracts with foreign companies. It also emphasizes the need for coordination among regulatory entities and modernizing control systems to prevent tax evasion and fraud. These measures aim to strengthen the national economy and ensure fair compensation for the exploitation of non-renewable natural resources.
Trade deficit, foreign investment, mining taxation, policies.
RESEARCH WORK PRACTICE AS A FEEDBACK INSTRUMENT FOR THE ACADEMIC TRAINING PROCESS
The training processes require constant feedback from the different actions that occur from the execution of the academic programs, in this sense, the present study addresses the relationship between the execution of the work practices carried out by the graduates of the Public Accounting career at the University of San Francisco Xavier de Chuquisaca and its effect to provide feedback and improve the training program. This makes it important to recognize the actions that are committed from the academic program focused on the analytical, practical through case studies and tutorials given by teachers, especially in a context where accounting in public and private institutions is highly dynamic due to the constant updates of rules, procedures and regulations. The need arises for these changes to be reflected in the contents and training approaches of the career. Methodologically, it is a quantitative study under a type of applied research with a non-experimental and cross-sectional design, since data collection occurs at a single time. A survey was designed to teachers and students to determine their perception of the focused study variables. The results show that the university institution has generated training plans, but without verification mechanisms due to the generality of the analytical programs and the lack of follow-up to practices and particular case studies. In addition, a significant percentage of teachers were identified who show resistance to updating content, which hinders the process of continuous improvement. On the other hand, the students stated that it is necessary to update the academic programs, although they express agreement with the current teaching, however, they recognize the importance of strengthening the training process through feedback on the work practices of the graduates.
Work Practice, Training Process, feedback instrument, Research practice
MACROECONOMIC AND MICROECONOMIC ELEMENTS THAT AFFECT THE COMPETITIVE BUSINESS ENVIRONMENT IN COCHABAMBA, BOLIVIA.
This article presents the macroeconomic and microeconomic elements that affect the business environment of Cochabamba Bolivia, from the perspective of the professors of the Commercial Engineering Career of the Military School of Engineering. The methodology used by Porter, Rivkin and Kanter was applied in the annual United States competitiveness survey (2012). The results reflect unfavorable conditions for a competitive business environment; the weakest areas being those of institutions and security, with negative expectations for the coming years; and the strongest areas are human capital and competence, with positive expectations in the following years.
Business environment; competitiveness, Bolivia
DRIVING THE FUTURE: EXPLORING TECHNOLOGICAL INNOVATION, FOREIGN DIRECT INVESTMENT, AND COMPETITIVENESS IN MEXICO
In the current context of technological transformation and increasing global competition, innovation has become a strategic pillar of economic development. This study examines the role of foreign direct investment (FDI) and research and development (R&D) investment as key drivers of innovation capacity and competitiveness in Mexico, in comparison with its main trading partners: the United States, Canada, Brazil, Germany, China, and South Korea. The main objective was to compare R&D expenditure and FDI inflows among these countries, assessing their impact on technological capacity building and on attracting investment in high-tech sectors. The research followed a quantitative-comparative approach, using data from international organizations (World Bank, WIPO, OECD) for the 2000–2023 period. Key indicators included R&D spending as a percentage of GDP, net FDI inflows, and scores from the Global Innovation Index (GII) and Global Competitiveness Index (GCI). Findings reveal that Mexico lags significantly in R&D investment (0.3% of GDP), contrasting with countries such as South Korea (4.8%) and Germany (3.1%), which restricts its ability to attract FDI in advanced technological sectors and hinders economic diversification. Conversely, economies like China have combined high R&D investment with increasing FDI inflows, becoming global leaders in fields such as artificial intelligence and telecommunications. The evidence also indicates that institutional and technological limitations in Mexico obstruct the development of robust innovation ecosystems. The study concludes that Mexico must increase R&D investment, strengthen educational and technological institutions, and promote cross-sector collaboration to improve its integration into global value chains with higher technological content.
foreign investment, research and development, technological innovation, economic competitiveness.
BANKING SITUATION ANALYSIS OF ECUADORIAN SMES AND PROSPECTS FOR SOLUTIONS TO THEIR CURRENT SITUATION
Small and medium-sized enterprises are fundamental to energize Ecuador's economy; however, they often face difficulties in obtaining bank financing. Therefore, the objective of this research is to analyze the context of Ecuadorian SMEs and to offer perspectives of solutions that contribute to their permanence in the market, For this purpose, a descriptive-correlational qualitative study was carried out with a documentary design that includes the review of national and international research related to the situation of banking and SMEs, as well as the reflection of the opinions of the general managers of financial institutions and executive directors of these companies in the country, and the study was supported by the best current financial practices. The purpose of the findings is that, based on the understanding of the situation faced by these corporations, effective strategies for access to financing and their financial sustainability can be proposed.
SMEs, Banking Institutions, Bank Financing, Financial Solutions, Financial Sustainability.
THE CIRCULAR ECONOMY AND THE SUSTAINABLE DEVELOPMENT GOALS IN SMES IN THE TARAPACÁ REGION CHILE
This study aims to identify the knowledge of the Sustainable Development Goals (SDGs) and the applications of the concept of Circular Economy (CE) by Small and Medium Enterprises (SMEs) of the different productive sectors of the Tarapacá Region of Chile. The selected methodology is exploratory and descriptive, performing a strategic analysis through SWOT analysis, in addition to the development of the Internal Factors Evaluation Matrix (MEFI) and the External Factors Evaluation Matrix (MEFE), a non-probabilistic sample of 46 SMEs was considered. The study concludes that there are gaps in the fundamentals of SDGs and CE, as well as the low use of processes linked to the SDGs and CE. Therefore, it is important to continue strengthening the dissemination and training to strengthen the knowledge of these paradigms and tools in the Tarapacá Region of Chile for their future incorporation into the value creation strategies of SMEs.
Sustainable Development Goals, Circular Economy, SMEs, Tarapacá Region Chile.
ECOSISTEMA UNIVERSITARIO DE EMPRENDIMIENTO Y COMPROMISO DOCENTE
Understanding the relationship between university entrepre- neurship ecosystems and faculty commitment is crucial, as it enables universities to emphasize their mission and integrate the university community. This article aims to provide an understanding of university entrepreneurship ecosystems and their relationship with faculty commitment to support entre- preneurial activity. The article applies the Consolidated Meta-Analytic Approach Theory (TEMAC) through the review of 169 documents published between 2011 and 2023, extracted from Scopus. Various bibliometric techniques were applied to examine the state of the art and explore the relations- hip between the key variables, in this case, entrepreneurship ecosystems and faculty commitment. The analysis of citations, co-citations, and bibliographic coupling revealed the most cited authors and the predominant research themes, which include innovation ecosystems, university entrepreneurship ecosystems, types of entrepreneurship, and the role of varia- bles such as organizational culture and leadership on faculty commitment. The study highlights the empirically evidenced relationship between university entrepreneurship ecosystems and faculty commitment in supporting entrepreneurial activity.
Ecosystem, university entrepreneurship, faculty commitment
Copyright (c) 2024 Investigación & Negocios
IMPACTO DEL CONTROL INTERNO EN LAS EMPRESAS ECUATORIANAS DE SERVICIOS PETROLEROS
This research aims to assess the impact of internal control on the profitability of oil service companies, with the goal of optimizing the internal and financial management of these organizations. The methodology adopted is descriptive, analyzing how internal control can strengthen internal mana- gement, improve operational efficiency, and reduce financial risks in the oil sector, incorporating the use of secondary sources and theoretical-practical methods. The results demonstrate the effectiveness of internal control measures implemented by companies in this sector. These findings provide concrete solutions that can be applied to improve internal management and enhance business profitabi- lity in this volatile sector. The conclusions of this research offer a deeper understanding of how internal control can serve as an effective tool for oil service companies, helping them navigate growing competi- tion and market volatility.
Oilfield services; Operational efficiency; Financial risks; Internal Control.
PERCEPCIÓN DE ACTORES LOCALES RESPECTO AL TURISMO COMUNITARIO EN LA PROVINCIA PASTAZA ECUADOR
Tourism is a key sector for Ecuador, as it contributes signifi- cantly to the country’s economic growth and employment, particularly in rural areas. The Ecuadorian Amazon is a privile- ged region with a rich cultural and natural heritage, offering a wide variety of landscapes. Community tourism is one of Ecuador’s strategies to reduce poverty, preserve these resour- ces, promote sustainable development, and conserve the environment. The main objective of this research was to identi- fy the perception of local actors regarding community tourism in the Pastaza province. The methodology was developed in three phases (conceptual, methodological, and empirical). Its design was qualitative, and while its approach was qualitative, it was also descriptive, as quantitative analyses were conduc- ted in the study areas to collect information and validate the results obtained. The study provided relevant information for the development of policies and strategies aimed at the sustai- nable development of community tourism, fostering engage- ment with entrepreneurs, which is essential for tourism develo- pment.
evasion, tax culture, informality and lack of will.
ECONOMIC AND LEGAL ANALYSIS OF SCHOLARSHIPS IN THE UNIVERSITY OF SAN FRANCISCO XAVIER DE CHUQUISACA (2014-2024)
This article emphasizes the importance of scholarships in higher education, illustrating their benefits to students and society by providing access to quality education without creating overwhelming financial burdens. Specifically, it examines the scholarship program of the Mayor, Real y Ponti- ficia de San Francisco Xavier de Chuquisaca, which promotes the comprehensive development of students. Through an analysis and evaluation of the scholarship system and its finan- cing sources, the study aims to propose alternatives to optimize resource management and increase the number of beneficiary students to enhance their quality of life during professional training. The discussion highlights positive aspects of scholar- ships, such as equal opportunities, academic motivation, economic and social impact, institutional reputation, and cultu- ral and intellectual diversity. The importance of addressing current challenges to maximize the impact of scholarships on the future of communities and societies is also underscored.
University scholarship system, university quality, economic resources, sources of financing, academic motiva- tion.
¿IMPUESTO DIFERIDO EN EL ECUADOR UNA REALIDAD O CIENCIA FICCIÓN?
Ecuador underwent a significant paradigm shift with the implementation of new regulations for Income Tax registra- tion. This prompted a study aimed at analyzing whether this regulatory change, transitioning from a local to an internatio- nal approach, is truly a reality for Ecuadorian SMEs or merely a fiction. To achieve this objective, a qualitative methodology was adopted, as the detailed description of the study's variables forms the foundation of the research. A comprehensive review of the state of the art provided a wealth of information, which was crucial in finding the necessary answers. The main result of this study reveals that the new regulations are being adopted in Ecuador. This finding is significant as it demonstrates that Ecuadorian SMEs are not only aligning with international standards but are also improving the transparency and compa- rability of their financial information. Additionally, it was observed that this transition to international standards has brought both challenges and benefits to the companies. Among the benefits, greater clarity and uniformity in accounting records stand out, facilitating financial decision-making and attracting potential investors. Among the challenges, compa- nies face the need to update their systems and train their staff on the new regulations, which can incur significant costs and require considerable adaptation time.
Current tax, Deferred tax, SMEs, Temporary differences.
FACTORES DE ADOPCIÓN DE PLATAFORMAS DIGITALES EN BOLIVIA
Digital Platforms. Gratification, Satisfaction, Continuation intentions
EVASIÓN TRIBUTARIA: CAUSAS EMERGENTES EN EL PERÚ
Multiple studies indicate that one of the main causes of the fiscal deficit is tax evasion, which results in a reduction of resources that the state is unable to use for the country’s development. The objective of this research was to identify the emerging causes of tax evasion among entrepreneurs in Ucaya- li and Ayacucho. The methodology employed was qualitative, phenomenological in nature, and based on a non-probabilistic procedure. The population consisted of micro and small formal entrepreneurs from the departments of Ucayali and Ayacucho; a sample of 22 taxpayers meeting the inclusion criteria was selected using the saturation method. A semi-structured interview was used as the instrument, consisting of 13 questions validated by three taxation specialists. The responses were reviewed and classified, linking them to codes relevant to the study’s objective and seeking explanations through the qualitative analysis program Atlas.Ti. The study concluded that a new cause of tax evasion is the state's inaction in addres- sing the real reasons that motivate taxpayers to evade taxes.
tax evasion, tax culture, informality and lack of will.