Abstract This article intends to propose a methodology to characterize the Financial (In)Sustainability of Brazilian municipalities − materialized through the Municipal Financial Sustainability Index (ISFM) − as opposed to the methodology suggested by the Proposed Amendment to the Constitution (PEC) No. 188, whose agenda is to incorporate small municipalities considered unsustainable. Regarding the methods, we used quantitative, applied, descriptive and explanatory research, of the bibliographical and documentary type, in addition to descriptive statistics and correlation/linear regression. The results demonstrate that the ISFM is more robust compared to the methodology proposed by the PEC. The Index was applied to 5,570 Brazilian municipalities and the national average resulted in 56%. Most Brazilian municipalities classified themselves as “Sustainable” and the statistical analysis significantly demonstrated the existence of a positive correlation between the variables ISFM and Local Development. The contributions of the work turn to the production of research on the subject, still incipient nationally. InSustainability In (ISFM PEC (PEC No 188 unsustainable methods quantitative type correlationlinear linear regression 5570 5 570 5,57 56 56% Sustainable “Sustainable Development subject nationally 18 557 57 5,5 1 55 5,

Resumen El objetivo de este artículo es proponer una metodología para caracterizar la (In)Sostenibilidad Financiera de los municipios brasileños - materializada a través del Índice de Sostenibilidad Financiera Municipal (ISFM) - en contraposición a la metodología sugerida por la Propuesta de Enmienda a la Constitución (PEC) no 188, que tiene como agenda la incorporación de pequeños municipios considerados insostenibles. Los métodos utilizados fueron cuantitativos, aplicados, descriptivos y explicativos, bibliográficos y documentales, así como la estadística descriptiva y la correlación/regresión lineal. Los resultados muestran que el ISFM es más robusto que la metodología propuesta por el PEC. El Índice se aplicó a 5.570 municipios brasileños y la media nacional fue del 56%. La mayoría de los municipios brasileños fueron clasificados como “Sostenibles” y los análisis estadísticos mostraron una correlación positiva significativa entre las variables ISFM y Desarrollo Local. Las aportaciones de este trabajo se dirigen a la producción de investigaciones sobre el tema, aún incipiente a nivel nacional. InSostenibilidad In (ISFM PEC (PEC 188 insostenibles cuantitativos aplicados explicativos documentales correlaciónregresión regresión lineal 5570 5 570 5.57 56 56% Sostenibles “Sostenibles Local tema 18 557 57 5.5 1 55 5.

Résumé Le but de cet article est de proposer une méthodologie pour caractériser la (In)Durabilité Financière des municipalités brésiliennes - concrétisée par le biais de l’Indice de Durabilité Financière Municipale (ISFM) - en opposition à la méthodologie suggérée par la Proposition d’Amendement Constitutionnel (PEC) n° 188, qui vise à incorporer les petites municipalités considérées comme insoutenables. Les méthodes utilisées comprennent la recherche quantitative, appliquée, descriptive et explicative, de type bibliographique et documentaire, ainsi que la statistique descriptive et la corrélation/régression linéaire. Les résultats montrent que l’ISFM est plus robuste que la méthodologie proposée par la PEC. L’indice a été appliqué aux 5 570 municipalités brésiliennes et la moyenne nationale s’est élevée à 56%. La plupart des municipalités brésiliennes ont été classées comme “Durables” et les analyses statistiques ont démontré de manière significative l’existence d’une corrélation positive entre les variables ISFM et Développement Local. Les contributions de ce travail se concentrent sur la production de recherches sur le sujet, encore peu développé au niveau national. InDurabilité In lIndice l Indice (ISFM dAmendement d Amendement PEC (PEC n 188 insoutenables quantitative appliquée explicative documentaire corrélationrégression régression linéaire lISFM Lindice L indice 57 sest s 56 56% Durables “Durables lexistence existence dune Local sujet national 18 1

Resumo O propósito do presente artigo é propor uma metodologia para caracterização da (In)Sustentabilidade Financeira de municípios brasileiros − materializada por meio do Índice de Sustentabilidade Financeira Municipal (ISFM) − em contraponto à metodologia sugerida pela Proposta de Emenda à Constituição (PEC) no 188, que traz como pauta a incorporação de pequenos municípios considerados insustentáveis. Como métodos utilizou-se pesquisa quantitativa, aplicada, descritiva e explicativa, do tipo bibliográfica e documental, além de estatística descritiva e correlação/regressão linear. Os resultados demonstram que o ISFM possui maior robustez comparado à metodologia proposta pela PEC. O Índice foi aplicado aos 5.570 municípios brasileiros e a média nacional resultou em 56%. A maior parcela dos municípios brasileiros se classificou como “Sustentável” e as análises estatísticas demonstraram, significativamente, a existência de correlação positiva entre as variáveis ISFM e Desenvolvimento Local. As contribuições do trabalho se voltam para a produção de pesquisa sobre a temática, ainda incipiente nacionalmente. InSustentabilidade In (ISFM PEC (PEC 188 insustentáveis utilizouse utilizou quantitativa aplicada explicativa documental correlaçãoregressão regressão linear 5570 5 570 5.57 56 56% Sustentável “Sustentável demonstraram significativamente Local temática nacionalmente 18 557 57 5.5 1 55 5.

Resumen Marco contextual: Los teléfonos móviles inteligentes permiten acceder a información de manera inmediata. La adicción al uso de estos dispositivos es cada vez mayor, los teléfonos móviles inteligentes se han convertido en un elemento importante para los estudiantes de enfermería. Objetivo: Identificar la adicción al uso del teléfono móvil inteligente en estudiantes de enfermería. Metodología: Estudio descriptivo correlacional, el muestreo fue aleatorio, la muestra se calculó considerando un nivel de confianza de 0,05, una potencia de 90%, un tamaño de efecto mediano de 0,09, la muestra se conformó por 149 estudiantes de enfermería. Resultados: El componente de uso, abuso y adicción al teléfono móvil inteligente se relacionó negativamente con el componente rasgo de personalidad (r s = -0,228; p = 0,005), el uso, abuso y adicción al teléfono móvil inteligente se relacionó positivamente con el gasto monetario (r s = 0,376; p = 0,001). Conclusión: Se identificó que existe un alto uso de los teléfonos móviles inteligentes, comprender el alcance de dicho fenómeno puede ayudar a plantear estrategias eficaces para prevenir la adicción al teléfono móvil inteligente.

Abstract Background: Smartphones provide immediate access to information, and nursing students consider them essential tools. However, the addiction to these devices is increasing. Objective: To identify smartphone addiction among nursing students. Methodology: A descriptive correlational study was conducted using the stratified random sampling method. The sample size was calculated based on a confidence level of 0.05, with 90% power, and a median effect size of 0.09. The study included 149 nursing students. Results: The component “Smartphone use, abuse, and addiction” correlated negatively with the component “Personality traits” (r s = -0.228; p = 0.005); the component “Smartphone use, abuse, and addiction” correlated positively with the component “Financial spending” (r s = 0.376; p = 0.001). Conclusion: Smartphone use is high. Understanding the extent of this phenomenon can aid in developing effective strategies to prevent smartphone addiction.

Resumo Enquadramento: Os telemóveis inteligentes estão permitem acesso imediato à informação. O vício no uso desses dispositivos é cada vez maior, os celulares inteligentes tornaram-se um elemento importante para os estudantes de enfermagem. Objetivo: Identificar a dependência do uso do smartphone em estudantes de enfermagem. Metodologia: Estudo correlacional descritivo, a amostragem foi aleatória, a amostra foi calculada considerando nível de confiança de 0,05, poder de 90%, tamanho de efeito médio de 0,09, a amostra foi composta por 149 estudantes de enfermagem. Resultados: O componente de uso, abuso e dependência de smartphone foi negativamente relacionado ao componente de traço de personalidade (r s = -0,228; p = 0,005), o uso, abuso e dependência de smartphone foi relacionado positivamente com gastos monetários (r s = 0,376; p = 0,001). Conclusão: Identificou-se que existe um alto uso de telefones móveis inteligentes, compreender a abrangência desse fenômeno pode ajudar a propor estratégias eficazes para prevenir o vício em celulares.

RESUMEN Para las economías en desarrollo el diseño de políticas con respecto al financiamiento externo es realmente complejo. El estallido y posterior evolución de la crisis derivada de la pandemia de COVID-19 a inicios del 2020 afectó, en primer lugar, a las economías en desarrollo que debieron enfrentarse a una compleja situación interna y restricción al financiamiento internacional. El presente trabajo describe el complejo escenario internacional que dificulta el acceso al financiamiento externo y se detiene en el caso cubano, en el cual un conjunto de factores internos y externos dificultan de manera extrema el acceso a recursos financieros imprescindibles para la recuperación y el desarrollo del país. El análisis se centra en el financiamiento proveniente de fuentes privadas y en particular en dos de sus principales instrumentos, la inversión extranjera directa y las remesas.

ABSTRAC For developing economies, the design of policies regarding external financing is really complex. The outbreak and subsequent evolution of the crisis derived from the outbreak of the COVID-19 pandemic at the beginning of 2020 affected, first of all, developing economies that had to face a complex internal situation and restriction on international financing. This work describes the complex international scenario that makes access to external financing difficult and focuses on the Cuban case in which a set of internal and external factors make it extremely difficult to access essential financial resources for recovery and development from the country. The analysis focuses on financing from private sources and in particular on two of its main instruments, foreign direct investment and remittances.

RESUMEN: La incidencia creciente de la clase capitalista, a través de sus corporaciones, en la política en Estados Unidos se ha identificado como uno de los factores que limitan el abordaje efectivo de los males que afectan a la sociedad de este país en los ámbitos de la economía y el desarrollo social. El financiamiento político es uno de los mecanismos a través de los cuales ello tiene lugar. El análisis de la relación entre su despliegue, en el contexto del neoliberalismo, los logros de los sectores del capitalque lo realizan y los problemas que afectan a la sociedad estadounidense en relación con los mismos, constituye el tema del presente artículo. Este se abordó a través del estudio de casos inherentes a los sectores financiero y de salud.

ABSTRACT: The growing incidence of the capitalist class, through its corporations, in politics in the United States has been identified as one of the factors that limit the effective addressing of the evils that affect the society of this country in the areas of the economy and social development. Political financing is one of the mechanisms through which this takes place. The analysis of the relationship between its deployment, in the context of neoliberalism, the achievements of the sectors of capital that carry it out, and the problems that affect American society in relation to them, constitutes the topic of this article. This is meets through the study of cases inherent to the financial and health sectors.

ABSTRACT: The aim of this article is to present different legal strategies for the financial sustainability of Colombian biobanks. For that purpose, this work criticizes the sale of human biological samples as a means for sustainability, and proposes different legal alternatives based on, among others, the compensation for the costs associated with the maintenance of the biobank, services of sample collection for third parties or political commitment on the part of the State.

RESUMEN. El objetivo de este artículo es presentar posibles estrategias jurídicas para la sostenibilidad financiera de los biobancos en Colombia. Para tal propósito, critica la posibilidad de comercializar muestras biológicas humanas mediante contratos onerosos y estudia algunas alternativas de sostenimiento basadas, por ejemplo, en la compensación económica por los costos asociados al mantenimiento, el servicio de colección de muestras a terceros o el compromiso político por parte del Estado.

ABSTRACT The global COVID-19 pandemic caused significant economic and financial losses in the Ecuadorian banking sector. This study aims to determine the extent to which credit risk and liquidity affect the profitability of mutual savings banks in Ecuador between 2018 and 2021. To this end, the population consisted of the four existing mutual savings banks, and data from a panel of 192 observations were used, applying a PLS-SEM model to demonstrate the relationships. The results showed that credit risk has a negative impact on the liquidity and profitability of these financial institutions; in the case of liquidity, it was found that it does not affect profitability. Consequently, it is essential to control credit risk through delinquency indices, which makes it necessary to consider the structure of the loan portfolio.

RESUMEN La pandemia mundial producto del COVID-19 ocasionó importantes pérdidas económicas y financieras en el sector bancario ecuatoriano. El objetivo del presente estudio es determinar en qué medida el riesgo crediticio y la liquidez afectan la rentabilidad de las mutualistas en Ecuador, entre el 2018 y 2021. Para tal efecto, la población estuvo constituida por las cuatro mutualistas existentes, con cuyos datos se trabajó con datos de panel de 192 observaciones, aplicando un modelo PLS-SEM para evidenciar las relaciones. De esta manera, los resultados mostraron que el riesgo crediticio incide negativamente sobre la liquidez y la rentabilidad de estas instituciones financieras; en el caso de la liquidez, se ha podido percibir que esta no afecta a la rentabilidad. En consecuencia, es sumamente importante controlar el riesgo crediticio, a través de los índices de morosidad, por lo que es necesario considerar la estructura de cartera.

RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

O estudo objetiva analisar a implementação da Lei de Cotas - Lei nº 12.711/12 - em quatro universidades federais brasileiras a partir da perspectiva dos Burocratas de Médio Escalão (BMEs). A metodologia adotada foi qualitativa, combinando análise de atas, relatórios de gestão e entrevistas com pró-reitores das universidades selecionadas. Foram realizadas dez entrevistas, das quais quatro foram analisadas no presente artigo. A pesquisa observa os desafios enfrentados pelas instituições e nas articulações feitas pelos burocratas no processo de implementação da legislação. Os resultados indicam que, embora a Lei de Cotas tenha sido amplamente implementada, sua execução envolveu desafios relacionados à validação de matrículas, especialmente em relação à comprovação de renda e autodeclaração racial. O estudo também destacou a necessidade de políticas de permanência estudantil, visto que a implementação da lei não garantiu recursos suficientes para o apoio financeiro de longo prazo aos estudantes cotistas. Nossos entrevistados observavam um papel fundamental da permanência dos estudantes no ensino superior para o sucesso das políticas de ação afirmativa.

The study aims to analyze the implementation of the Quotas Law – Law n. 12.711/12 – in four Brazilian federal universities from the perspective of Mid-Level Bureaucrats (MLBs). The methodology used was qualitative, combining analysis of university council minutes, management reports, and interviews with pro-rectors of the selected universities. Ten interviews were conducted, four of which were analyzed in this article. The research observes the challenges faced by the institutions and the arrangements made by bureaucrats during the process of implementing the legislation. The results indicate that, although the Quotas Law was widely implemented, its execution involved challenges related to the validation of student enrollment, especially regarding income verification and racial self-declaration. The study also highlighted the need for student retention policies, as the law’s implementation did not guarantee sufficient resources for long-term financial support for quota students. Our interviewees noted that student retention in higher education plays a crucial role in the success of affirmative action policies.

The aim of this study is to identify the guiding principles of game activism to contribute to possible definitions of the movement, allowing similar phenomena to be identified and distinguished from other activisms. The territoriality of the research is built on the confrontation between the categories of games and their articulation with activism and the streets. Starting from the basic concept of game activism as the use of electronic games in the articulation of these languages with social and political objectives, the article will go through the movements in their different fronts of action, such as educational use, promoting social causes and criticizing the games industry. As part of ongoing research, it is based more on hypotheses than conclusions: the nature of the video game, when considering its genealogy - in this context, from commercial battles to maintaining the aesthetic ideal of graphic performance - is competitive and commercialized and a deconstructed video game demands more than inclusion policies. The deconstruction of the video game demands and participates in the dismantling of communities, commercial exchanges, labour and aesthetic concepts; the military past and the financial nature of the video game-product define a category of game, but do not limit the creative power of the video game. Crossing the debate on gamification or educational games, the question of the console, platforms and hacking in the colonizing principle of the game or narrative as power, game activism is developing in a complex context that requires careful evaluation to question the limits and possibilities of this emerging language of activism.

O presente trabalho tem como objetivo levantar os princípios norteadores do gameativismo para contribuir para possíveis definições do movimento, permitindo a identificação de fenômenos semelhantes e a distinção de outros ativismos. A territorialidade da pesquisa se constrói pelo confronto entre as categorias de games e as articulação destas com o ativismo e as ruas. Partindo do conceito base de gameativismo como o uso de jogos eletrônicos na articulação destas linguagens com objetivos sociais e políticos, o artigo atravessará os movimentos em suas diferentes frentes de ação, como o uso educativo, na promoção de causa sociais e para a crítica à indústria de jogos. Como parte de uma pesquisa em andamento, parte-se mais de hipóteses que de conclusões: a natureza do videogame, quando considerada sua genealogia - nesse contexto, das batalhas comerciais até a manutenção do ideal estético da performance gráfica - é competitiva e mercadológica e um videogame desconstruído exige mais que políticas de inclusão. A desconstrução do videogame demanda e participa da desestruturação das comunidades, das trocas comerciais, do trabalho e de conceitos estéticos; o passado militar e o caráter financeiro do videogame-produto definem uma categoria de jogo, mas não limitam sua potência criativa. Atravessando o debate da gamificação ou jogos educativos, a questão do console, das plataformas e do hacking no princípio colonizador do game ou da narrativa como poder, o gameativismo se desenvolve em um contexto complexo, que demanda avaliação criteriosa a fim de questionar os limites e as possibilidades dessa linguagem emergente de ativismo.

Abstract Introduction The optimal time for tracheostomy changes is unknown. Most surgeons opt to wait until five to seven days postoperatively, while more recent studies suggest that changes occurring as early as two to three days postoperatively are also safe. Objective To evaluate the safety of changing the tracheostomy tube later than 14 days postoperatively. Methods The charts of patients who underwent tracheostomy placement and change at a tertiary care center from 2015 to 2019 were retrospectively reviewed, and the subjects were divided into 2 cohorts (late and very late), depending on the time of the first tracheostomy change. Results The study included 198 patients, 53 of whom aged between 0 and 18 years, and 145, aged > 18 years. The time until the first tracheostomy change was on average of 131.1 days. The most common indication for tracheostomy tube placement was prolonged intubation. Adverse events were observed in 30.8% of the cases (the most common being the formation of granulation tissue), a rate that does not differ much from the incidence reported in the literature (of 34% to 77%) when tracheostomy tubes are changed as early as 3 to 7 days postoperatively. There was no significant difference in the incidence of complications between patients undergoing late and very late changes (p = 0.688), or between pediatric and adult subjects (p = 0.36). There were no significant correlations regarding the time of the first or second change and the incidence of complications (r = −0.014; p = 0.84 for the first change; and r = −0.57; p = 0.64 for the second change). Conclusion The late first tracheostomy tube change was safe and could save resources and decrease the financial burden of frequent changes. It is always crucial to provide adequate information about home tracheostomy care for patients. unknown 1 201 reviewed late, , late) 19 5 years 145 1311 131 131. intubation 308 30 8 30.8 tissue, tissue tissue) 34 77% 77 0.688, 0688 0.688 688 0.688) 0.36. 036 0.36 . 36 0.36) −0.014 0014 014 084 84 0.8 −0.57 057 57 064 64 0.6 change) 20 13 30. 068 0.68 68 03 0.3 −0.01 001 01 08 0. −0.5 05 06 6 −0.0 00 −0. −0 −

Abstract This work aims to analyze the level of access to public credit of small corn producers in the lake regions of Chapala, Pátzcuaro, and Cuitzeo in the state of Michoacán, within the framework of the neoliberal financial policy adopted in the years 1981-2022 compared to the post-revolutionary period. This productive sector is mainly characterized by having low economic income, little land area, and lack of equipment and machinery, and not being subject to credit, therefore, the members of this sector share the condition of exclusion from financing for production. The methodology used consisted of collecting historical information regarding the operation of public rural financial institutions created in the post-revolutionary period and the neoliberal transition that they experienced in the eighties. Also in obtaining data through the application of 611 surveys to identify some elements that explain the current exclusion from public credit of small corn producers in the lake regions of Michoacán. The results reveal that this productive sector has a low level of access due to the changes in public credit policy promoted by federal governments since the 1990s. These caused radical institutional modifications in the way agricultural credit operates and contributed to the current limited availability of public credit aimed at small corn producers.

Resumen El objetivo de este trabajo es analizar el nivel de acceso al crédito público de los pequeños productores de maíz en las regiones lacustres de Chapala, Pátzcuaro y Cuitzeo en el estado de Michoacán, en el marco de la política financiera de corte neoliberal adoptada en los años 1981-2022 en comparación con el periodo posrevolucionario. Este sector productivo se caracteriza principalmente por tener bajos ingresos económicos, disponer de poca superficie de tierra y carencia de equipo y maquinaria y no ser sujeto de crédito, por lo que los integrantes de dicho sector comparten la condición de exclusión al financiamiento para la producción. La metodología empleada consistió en recabar información histórica respecto a la operación de las instituciones financieras rurales públicas creadas en el periodo posrevolucionario y la transición neoliberal que experimentaron en los años ochenta. También en la obtención de datos mediante la aplicación de 611 encuestas para identificar algunos elementos que expliquen la actual exclusión al crédito púbico de los pequeños productores de maíz en las regiones lacustres de Michoacán. Los resultados revelan que este sector productivo tiene un bajo nivel de acceso, condición que obedece a los cambios de la política pública crediticia impulsados por los gobiernos federales desde la década de los noventa. Estos provocaron modificaciones institucionales radicales en la forma de operar el crédito agrícola y contribuyeron a que actualmente se presente una escasa disposición de crédito público dirigido a los pequeños productores de maíz.

Resumen: La investigación, con enfoque epistemológico cuantitativo y el paradigma positivista, tiene como objetivo definir la relación entre el marco regulatorio del sector financiero ecuatoriano y las condiciones de financiamiento a las pymes. Esta fue de tipo descriptivo-correlacional, permitiendo realizar un análisis descriptivo y factorial de variables vinculadas al conocimiento y aplicación de leyes y códigos regulatorios de 54 oficiales de crédito del sector bancario de El Oro, Ecuador. Se identificaron dos dimensiones: una relacionada con el marco regulatorio monetario y otra con códigos orgánicos. Las encuestas señalan que las leyes más aplicadas son: Ley General de Instituciones del Sector Financiero y Ley de Compañías. La primera regula la creación, funcionamiento y cierre de instituciones financieras privadas para proteger a la población y asegurar la estabilidad financiera; su cumplimiento es supervisado por la Superintendencia de Bancos. La segunda simplifica el proceso de constitución de empresas, permitiendo diversos tipos de compañías y flexibilidad en su estructura. Las regulaciones bancarias ecuatorianas han experimentado reformas para fortalecer la solidez y transparencia del sistema, como la Ley de Mercado de Valores y la Ley de Instituciones del Sistema de Seguros Privados, que contribuyen a la estabilidad, regulación, protección al consumidor financiero y promoción de la competencia, generando condiciones de financiamiento favorables, que incluyen confianza, tasas de interés competitivas y amplias opciones financieras.

Abstract: The research, with a quantitative epistemological approach and the positivist paradigm, aims to define the relationship between the regulatory framework of the Ecuadorian financial sector and the financing conditions for SMEs. This was of a descriptive-correlational type, allowing a descriptive and factorial analysis of variables linked to the knowledge and application of laws and regulatory codes of 54 credit officers from the banking sector of El Oro, Ecuador. Two dimensions were identified: one related to the monetary regulatory framework and another with organic codes. Surveys indicate that the most applied laws are: General Law of Financial Sector Institutions and Companies Law. The first regulates the creation, operation and closure of private financial institutions to protect the population and ensure financial stability; Its compliance is supervised by the Superintendency of Banks. The second simplifies the business incorporation process, allowing various types of companies and flexibility in their structure. Ecuadorian banking regulations have undergone reforms to strengthen the soundness and transparency of the system, such as the Securities Market Law and the Law of Institutions of the Private Insurance System, which contribute to stability, regulation, financial consumer protection and promotion of competition, generating favorable financing conditions, which include confidence, competitive interest rates and broad financial options.

Resumen: En el escenario competitivo del sector bancario, las actividades de marketing y branding se han convertido en un elemento crucial para el éxito a largo plazo de las instituciones financieras. Desde la gestión del brand equity, la confianza y la lealtad son esenciales, no solo en los procesos operativos con los usuarios, sino en la consolidación de la marca como un activo estratégico. El objetivo de esta investigación fue analizar la multidimensionalidad del brand equity para el sector bancario desde la perspectiva de la generación Z. Se desarrolla un estudio de tipo cuantitativo, analítico y de corte transversal, utilizando el análisis factorial exploratorio y confirmatorio a partir de un instrumento aplicado de forma on line a personas pertenecientes a este segmento generacional. Los hallazgos infieren que el brand equity en el sector bancario dirigido a la generación Z está conformado por las siguientes dimensiones: fidelidad e importancia de la marca (FIM), calidad percibida (CP), asociación de marca (AM), rendimiento de la marca (RM) y conciencia de la marca (CM). Se concluye que el sector bancario debe seguir consolidando su brand equity como actividad estratégica a partir de dichas dimensiones, fortaleciendo el posicionamiento de sus marcas, su participación y su orientación al mercado, garantizando el entendimiento de las necesidades, deseos y comportamientos de la generación Z.

Abstract: In the competitive scenario of the banking sector, marketing and branding activities have become a crucial element for the long-term success of financial institutions. From the perspective of brand equity management, trust and loyalty are essential, not only in the operational processes with users, but also in the consolidation of the brand as a strategic asset. The aim of this research was to analyse the multidimensionality of brand equity for the banking sector from the perspective of Generation Z. A quantitative, analytical, and cross-sectional study was carried out, using exploratory and confirmatory factor analysis based on an instrument applied online to people belonging to this generational segment. The findings infer that brand equity in the banking sector aimed at Generation Z is made up of the following dimensions: brand loyalty and importance (BLI), perceived quality (PQ), brand association (BA), brand performance (BP) and brand awareness (BA). It is concluded that the banking sector must continue to consolidate its brand equity as a strategic activity based on these dimensions, strengthening its brand positioning, market share and market orientation, ensuring an understanding of the needs, desires, and behaviours of Generation Z.

Abstract: Manufacturing companies face demand fluctuations and must deliver the required quantity of parts to their customers within the required time; however, companies face different challenges in fulfilling them. One is technological advances, which make it impossible for them to compete with other countries, such as China, due to financial issues. Therefore, manufacturing companies use continuous improvement methodologies to achieve better performance in their processes. Six Sigma and Lean Manufacturing are some of the best-known approaches. This article briefly presents the application of a lean sigma approach oriented to solving problems. This research proposes a methodology based on Lean Sigma that contrasts what different authors currently do: continuous improvement projects that take up to 12 months to produce results and do not solve a problem. This implementation is conducted in a process that manufactures metal parts and fails to deliver them on time to its customers. Using tools such as the Single Minute Exchange of Die (SMED) in a production line, on-time deliveries were increased from 89 % to 96 %; at the same time, the model change times were reduced by approximately 60 %, which is required for the implementation of this methodology for only four weeks, unlike the traditional six-sigma approach that can take up to 12 months to improve the process.

Resumen: Las empresas manufactureras presentan fluctuaciones en sus demandas y no entregan a sus clientes la cantidad de partes en el tiempo requerido. Son diferentes los retos que enfrentan estas empresas, uno de ellos son los avances tecnológicos que, por cuestiones financieras, no es posible competir con otros países, tales como China. Es por esto, que las empresas manufactureras hacen uso de metodologías de mejora continua para lograr un mayor desempeño en sus procesos. Algunos de los enfoques más conocidos son Seis Sigma y Manufactura Esbelta. En este artículo se presenta una aplicación de un enfoque Lean-Sigma, el cual se orienta a resolver problemas en un corto periodo de tiempo. El propósito de esta investigación es proponer una metodología basada en Lean-Sigma que permita contrastar lo que hacen diferentes autores en la actualidad, que básicamente son proyectos de mejora continua que tardan hasta doce meses en dar resultados y que no resuelven un problema. Esta implementación se lleva a cabo en un proceso que fabrica partes metálicas, el cual está incumpliendo con su cliente en las entregas a tiempo. Utilizando la herramienta de cambios rápidos de modelo (SMED) se lograron incrementar las entregas a tiempo de un 89 % a un 96 %. A su vez, los tiempos de cambio de modelo se reducen aproximadamente un 60 %, siendo requeridas para la implementación de esta metodología solo cuatro semanas, a diferencia del enfoque tradicional de seis sigma que puede tomar hasta doce meses para mejorar un proceso.

Abstract The informal caregiver provides non-remunerated permanent or regular care to dependent older adults. This qualitative study aimed to identify the perceptions of informal caregivers about motivations, needs, and benefits of caring for dependent older adults. It was conducted with ten Portuguese informal caregivers, based on an instrument with questions about the care provided to older adults and their perceptions about performing this role. The results revealed the following motivations for care: proximity and trust relationship, duty of care, more available family members, home proximity, lack of vacancies, high cost of shelter institutions, and older adults’ desire to remain in their homes. The primary care activities for older adults are hydration, hygiene, food, therapeutic administration, companionship, emotional support, comfort, entertainment, and promoting autonomy and dignity. The needs identified by the caregivers were home, social security, and the caregiver’s employer support, financial help, psychological support, and training to care for the older adults. The benefits of informal care for dependent older adults were prompt family support, physical and emotional security, affection, and companionship. This study gives voice to crucial citizens. nonremunerated non remunerated role relationship members vacancies institutions homes hydration hygiene food administration companionship support comfort entertainment dignity security s help affection citizens

Resumo O cuidador informal presta cuidados permanentes ou regulares a pessoas idosas em situação de dependência, sem remuneração. Objetivou-se identificar as percepções de cuidadores informais sobre motivações, necessidades e benefícios do cuidado ao idoso dependente. Estudo qualitativo realizado com 10 cuidadoras informais portuguesas, a partir de um instrumento com questões sobre o cuidado prestado ao idoso e suas percepções sobre o exercício dessa função. Os resultados revelaram como motivações para o cuidado: relação de proximidade e confiança, dever de cuidar, familiar mais disponível, proximidade da residência, inexistência de vagas e elevado custo das instituições de acolhimento e desejo do idoso permanecer na sua habitação. Os principais cuidados aos idosos são: hidratação, higiene, alimentação, administração terapêutica, companhia, apoio emocional, conforto, entretenimento, promoção da autonomia e dignidade. As necessidades identificadas pelas cuidadoras foram: apoio domiciliário, da segurança social e da entidade empregadora do cuidador, ajuda financeira, suporte psicológico e capacitação para cuidar do idoso. Os benefícios do cuidado informal para o idoso dependente apontados foram: celeridade do apoio familiar, segurança física e emocional, afeto e companheirismo. Este estudo dá voz a cidadãos cruciais. dependência remuneração Objetivouse Objetivou se 1 portuguesas função confiança disponível residência habitação são hidratação higiene alimentação terapêutica companhia emocional conforto entretenimento dignidade foram domiciliário financeira companheirismo cruciais