ISSN 2414-4681 RNPS 2429-210

| Last update: 2024-07-17

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About the journal

Ekotemas is a serial scientific publication of the National Association of Economists and Accountants of Cuba (ANEC)

Its objective is to disseminate the scientific results of Cuban economists and accountants and their impact on the development of the country in addition to the implementation of the guidelines and show the main international trends in economic sciences.

Economy

Accounting

Finanzas

Administración

Sistemas de Información

Auditoría

Otros temas afines

Previous title

Vol. 10 No. 1 (2024). Vol. 10 • No. 1 • enero-junio • 2024

Current number Published Jul 17, 2024

Original Articles

EDITORIAL

Dr. C. Víctor Luis López Lescay

1-2

AUTOMATED WORK TOOL DISAGGREGATION AND CONTROL OF FINANCIAL ECONOMIC PLANS, INTEGRAL SOLUTIO

Mirta Ester Marín Guzmán

3-18

CONTRIBUTION OF AGRICULTURAL-BASED CLUSTERS TO FOOD SOVER

María del Carmen Serra Lliraldi, Milagros de la C. Mata Varela, Elia N. Cabrera Álvarez, Dariel Alberto Patridge Pérez

19-33

COLLECTION ANALYSIS IN COMPANY AZUMAT FLORIDA

María Isabel Mesa Badia, Anisabel Gálvez Fernandez, Juan Manuel Betancourt López

34-43

IMPROVEMENT OF THE ANALYSIS OF WORKING CAPITAL WITH A FOCUS ON FINANCIAL STABILITY IN THE EMPRESA DE SERVICIOS AÉREOS S.A. GRANMA

Thaimí Fonseca Gutiérrez, Rebeca de los Ángeles León Leal, Pedro Lino del Pozo Álvarez

44-61

PARTICIPATORY BUDGETING AS A TOOL FOR SO CIAL PARTICIPATION. “POR TÚ BARRIO”, THE EXPERIENCE OF THE HISTORIAN OFFICE OF THE CITY OF HAVANA

Maidolys Iglesias Pérez

62-77

BIBLIOMETRIC CHARACTERISATION OF POPULATION PROJECTION METHODS (2011-2023)

Miguel Santana Justiz, Ridelio Miranda Pérez, Otilia Barros Díaz, Annie Rivero Galván

78-91

INTEGRAL MANAGEMENT OF URBAN SOLID WASTE AND CIRCULAR ECONOMY, A CHALLENGE FOR LOCAL DEVELOPMENT IN CIENFUEGOS

Tatiana Alonso Pérez

92-104

DEBATES AND CONTROVERSIES REGARDING ECONOMIC SUPPLEMENTATION AGREEMENTS

Emilio Horacio Valencia Corozo

105-117

PUBLIC POLICIES AS AN INSTRUMENT IN THE USE AND CONSERVATION OF HERITAGE IN THE LEASING OF PREMISES: MUNICIPALITY JAGÜEY GRANDE

Evelyn González Paris, Rosahydis Pereira Pérez, Yadney Osmaida Miranda Lorenzo, Yenisey León Reyes, Manuel Escobar Navarro

118-132

ANALYSIS OF THE APPLICATION OF OVERBOOKING AT THE HOTEL CUBANACÁN CASA GRANDA

Dayron Sánchez Arias, Jorge Luís Mariño Vivar, Reyna Iris Alayo Symister

133-144

Vol. 9 No. 2 (2023). Vol. 9 • No. 2 • julio - diciembre • 2023

Published Jan 15, 2024

Original Articles

EDITORIAL

MSc. Roxana Teresita Montero Beltrán

1- 4

The contribution of public policies to family functioning, in a group of families with children and young people over 18 years with asd in habana city

Carolina Henríquez Guerra

5-14

Forensic accounting, applied for the crime of robbery, in 10 gas station companies, in the accusatory penal system in Guanajuato, Mexico.

José Luis Pineda Ullua, Rafael Espinosa Mosqueda, Delfina Gámez Almaraz, Héctor Fabián Gutiérrez Rangel

15 - 32

Analysis of compliance with the conceptions of sustainable development in the institutional strategic projection of the agraria de la habana university.

Zulimary Rodríguez Picornell

33 - 43

LocaL socio-economic development in the face of current environmental challenges.

Liz Yanet Becerra Santana, Rosangel Cuellar mondeja, Amanda Sarría Campos, Milagros García Piris

44 - 52

THEORETICAL AND METHODOLOGICAL FOUNDATIONS ON EXTREME EVENTS AND THEIR IMPACT ON SOCIAL WELFARE

Amanda Sarría Campos

53 - 60

QUALITYCOSTS IN THE UEB EMPACADORA LA ESPAÑOLA 1

Danely Carús Coto, Miriam Lucila López Rodríguez

61 - 73

COST OF FINANCING IN WORKING CAPITAL, DUE TO THE OMISSION OF THE VALUE ADDED TAX IN 5 TAXPAYERS OF THE SERVICE SECTOR IN THE STATE OF GUANAJUATO

Delfina Gámez Almaraz, Rafael Espinosa Mosqueda, José Luis Pineda Ullua, Héctor Fabián Gutiérrez Rangel

74 - 90

EXPERIENCES AND COMMITMENTS OF THE CUBAN SOCIETY OF PUBLIC ADMINISTRATION IN CUBA’S ECONOMIC AND SOCIAL PROJECTION

Barbara Susana Sánchez Vignau, María Mercedes Machín Hernández

91 - 106

A VEW AT INNOVATION AND QUALITY MANAGEMENT SYSTEMS IN A MEDICAL TECHNOLOGY COMPANY

Vivian Isabel Antúnez Saiz, Tainery Guibert Sotolongo, Arlem Lesmes Fernández Sigler

107-116

Vol. 9 No. 1 (2023). Vol. 9 • No. 1 • enero-junio • 2023

Published Jul 25, 2023

Original Articles

EDITORIAL

Dra. Betsy Anaya Cruz

1-2

Behavior of naturetourism in Cienfuegos

Annie Rivero Galván, Elia Natividad Cabrera Alvarez, Yuneidy Pérez López, Lliney Portela Peñalver

3-14

Risk evaluation based on industrial performance by assortment of tobacco: the case sancti spiritus

Tamara Miriam Peña Lora, Inocencio Raúl Sánchez Machado

15-27

Environmental indicators as a tool to measure the impact of Economic activitie son the Environment

Lliley Portela Peñalver

28-39

Gaps and challenges of the qualitative evaluation in the process of granting and monitoring credit to companies in Banmetro

Lázaro Raidel García Rigal

40-51

The impact of Banco metropolitan’s credit on the economic results of companies: shortcomings and proposals for improvements

Yasmin Tamayo González

52-61

Big Data in the social sciences. A necessary approach

Eduardo O´Bourke Díaz, Rachel Lambert Correoso

63-75

Management of research projects from industrial property training as a strategic solution

Jorge Luís Mariño Vivar, Osmany Bicet Dorzón

76-93

The procedure for calculating the default cost of the dining hall and snack shop service of the cienfuegos university

Yisel Torres Fernández, Reynier Reyes Hernández

94-106

Strategic cost management in the shipyards of the Gulf of Guacanayabo ( ASTIGOLF)

José Ángel Pérez Fonseca, Ángel Rafael Pérez Bello, Antonio Sánchez Batista

107-121

Procedure for the economic control of the cooperative productions between the technical and vocational education and the actors of the economy

Bárbara Danais Nápoles Vaillant, Víctor Luis López Lescay

122-138

Vol. 8 No. 2 (2022). Vol. 8 • No. 2 • julio-diciembre • 2022

Published Feb 07, 2023

Original Articles

EDITORIAL

Oscar Luis Hung Pentón

1-2

DIAGNOSIS OF THE PERCEIVED VALUES IN AN INSTALLATION OF THE TOURIST SYSTEM OF MANAGERIAL MANAGEMENT

Edian Dueñas Reyes, Natali A. Lazcano Sánchez, Yanlis Rodríguez Veiguela

3-14

STRATEGIC DIAGNOSIS IN THE ACOPIO CIENFUEGOS COMPANY

Amanda Sarría Campos, Sarahí Pérez Cedeño, Liana Ponce Hidalgo

15-26

FROM BUREAUCRACY TO BUREAUCRATISM: THE FINE LINE THAT SEPARATES EFFECTIVENESS FROM INEFFICIENCY

Lázaro J. Blanco Encinosa

27-43

FINANCIAL INCLUSION: A LOOK AT THE WORLD OF SELF- EMPLOYED WORKERS

Nelisis Bennett Valdés

44-56

THE REFORM OF THE STATE-OWNED ENTERPRISES IN CUBA, MAIN COMPONENT OF THE ECONOMIC RESTRUCTURING

Luis Gutiérrez Urdaneta, Julio Carranza Valdés

57-76

SUPERIOR DEFAULT RISK TECHNICIAN. A NEED FOR CUBAN TOURISM

Gastón de Jesús Rodríguez Milián, Naylén García De León, Yanlis Rodríguez Veiguela

77-94

PROPOSAL FOR A METHODOLOGICAL PROCEDURE FOR THE CONCEPTION OF A PLAN TO IMPROVE THE SERVICE IN ACCOMMODATION ENTITIES OF THE MINCIN

Armando Sabater Fernández, Amílcar Roldán Ruénes, Alexander Castillo Lombard

95-111

CURRENT STATUS OF INVENTORY MANAGEMENT AT THE EMPRESA DE APROVECHAMIENTO HIDRÁULICO DE VILLA CLARA

Yonelvis Soto Vidal, Aramis Alfonso Llanes, Osmany

112-124

JOB SATISFACTION, QUALITY OF LIFE AND PERFORMANCE: CONCEPTUAL CONSIDERATIONS

Humberto Nápoles Medina, Sandra H. Mejias Herrera

125-143

CONTRIBUTION OF PERSONNEL SELECTION TO THE OPERATIONS STRATEGY

Oskenis Segura Rodríguez, María Sotolongo Sánchez

144-152