Revista cubana de ciencias económicas

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. 2 (2024). Vol.10.no.2

Current number Published Jan 28, 2025

Original Articles

EDITORIAL

Dra. C. Iris M. González Torres

1-3

TOURIST INVENTORY AND EVALUATION OF STATE SECTOR ACCOMMODATION IN CIENFUEGOS, CUBA

David Anacleto Pérez Guevara, Reynier Reyes Hernández, Antonio Martínez Puche

4-14

EXPERIENCES AND GOOD PRACTICES OF THE CIRCULAR ECONOMY OVER THE LINEAR ECONOMY, AT THE COVADONGA RESTAURANT IN THE PROVINCE OF CIENFUEGOS

Mirta Ester Marín Guzmán, Jesús René Pino Alonso

15-29

GENDER EQUALITY IN SAVINGS AND LOAN COOPERATIVES. CAJA SMG EXPERIENCE

Cármen Faviola García Barbarín

30-43

SOCIAL RESPONSIBILITY AND THE SUSTAINABLE DEVELOPMENT GOALS AT CAJA SMG

Aurora Núñez González, Aarón Cobián Puebla, Jesús Juan Rosales Adame

44-57

NATIONAL PRICE TRAINING OF LIVESTOCK FOOD PRODUCT FOR FOOD SUSTAINABILITY IN CUBA

Cristina B. Lau Rodríguez, Víctor R. Lomelí Castro, Silvia M. Ariet Rodríguez

58-70

THE REFLECTIVE-PERSUASIVE APPROACH IN THE MANAGEMENT OF ORGANIZATIONAL COMMUNICATION IN EDUCATIONAL INSTITUTIONS

Ennedys Ramos Montoya, Diana Domínguez Ceballos, Luis Alberto Lazo Valdespino

71-87

GREEN FINANCE. CAJA SMG EXPERIENCE

Laura Susana Sandoval Rubio, Aarón Cobián Puebla, Aurora Núñez González, Jesús Juan Rosales Adame

88-97

SOME CONSIDERATIONS ABOUT THE CONFORMATION FOR A BUSINESS MODEL FOR DESIGNERS ON THE ENTREPRENEUR SECTOR IN CUBA

Eduardo González Matos, Lourdes Sánchez Oramas

98-112

FINANCIAL RELATIONS BETWEEN SMALL AND MEDIUM- SIZED ENTERPRISES AND BANKS IN CUBA. GAPS AND OPPORTUNITIES

Daniela Otaño Fernández, Liliana Valdés Díaz, Francisco Borrás Atienzar

113-123

Vol. 10 No. Especial (2024). Vol. 10 • Especial • 2024

Published Oct 28, 2024

Original Articles

EDITORIAL

Dra. C. Alma Hernández Ruiz

1 - 2

ORGANIZATIONAL SYSTEMS. CONCEPTUAL VISION OF ITS PERFORMANCE

Brian Jofre de Villegas Biosca, Mercedes Leonarda Zenea Montejo

3 -17

DEVELOPMENT PROJECT FOR THE ATTENTION AND CARE OF THE ELDERLY IN THE HISTORIC CENTER OF OLD HAVANA CUIDÁNDOTE

Ingrid Alonso Esquivel

18 - 33

ECOLOGICAL TRANSITION TO SUSTAINABLE MUNICIPALITIES: CONTRADICTIONS AND FORMULATION OF A NEW COOPERATION PROGRAMME

Laura Soler Díaz, Dariel de León García

34 - 48

PROJECT MANAGEMENT FOR DEVELOPMENT: EXPERIENCES OF INTERNATIONAL COOPERATION IN THE CULTURAL SECTOR OF CUBA

Renée Oliver Gerardo, Anett Rodríguez Mendoza, Silvio Rodily Alemán Dantin

49 - 64

SIMULATION IN BUSINESS AND TERRITORIAL MANAGEMENT

Enrique Santana Pérez

65 - 74

LOCAL DEVELOPMENT A WAY TO BOOST THE AGRICULTURAL SECTOR

Leidis Rodríguez Linares

75 - 84

EXPERIENCES OF THE INTERVENTION PROCESS FOR THE DESIGN OF THE LOCAL DEVELOPMENT PROJECT “ECO-RECREATIONAL, TECHNOLOGICAL AND CULTURAL PALACE: FINCA EL RECREO” IN SAN MIGUEL DEL PADRON MUNICIPALITY

Ariel Vaillant Terry, Rey Felipe González Meriño

85 - 99

MANAGEMENT FOR THE DEVELOPMENT OF THE CIRCULAR

Carlos Francisco Lazcano Herrera

100 - 112

RAINING MANAGERS TO FACE THE NEW CHALLENGES OF ECONOMIC AND SOCIAL DEVELOPMENT IN CUBA

Antonio Iglesias Morell, Magda Arias Rivera

113 - 122

EXPERIENCES IN THE CONCEPTION OF THE YEARLY PLAN 2022 IN PREPARATION AND CAPACITATION OF BUSINESS MANAGE AND RESERVE. UNION OF RAIL ROADS OF CUBA

María Teresa Agüero Torres, Elvira Ramírez Zamora

123 - 139

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

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

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

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