Revista Sapientia Technological

Financial and tax impact of fintech in Ecuador

2025-02-26T18:29:03+00:00

Abstract: This study examines how Fintech companies in Ecuador influence both their financial performance and their tax obligations. Techniques such as quantile regression, Pearson correlation, and contribution analysis were applied, providing a comprehensive view of their profitability and the contribution they make to the tax system. The findings show a diverse panorama: some Fintech companies stand out for their competitiveness, while others face complications derived from excess debt or inefficient management of their liquid assets. In addition, a growth was observed in the tax contribution of these companies, although this does not seem to significantly alter their profitability rates. This situation suggests that in general, they have been able to integrate taxes into their business model. The study emphasizes the importance of implementing regulations that drive financial innovation while ensuring economic soundness and responsible tax compliance. Under these conditions, the Fintech sector could continue to contribute to the country's economic development, while expanding the reach of digital financial services more inclusively.

Keywords: fintech, profitability, tax impact, indebtedness, liquidity.

Companies Size and their capital structure: A SMEs study in educational sector 2018-2024

2025-07-24T19:45:15+00:00

Abstract: The main objective of this academic paper is to determine how the companies’ structure in the Guayaquil educational sector is related to the optimal capital structure. The topic is important to analyze because the optimal capital structure allows the companies to maximize their values and maintain optimal levels between the shareholders contributions and debts, even though it permits them to finance the variety of operative activities which they develop. The research used qualitative and quantitative methodology through a study of descriptive and regression study analyzing educative institutions with small and medium sized during the years pre and post pandemic and analyzing the capital predominant structure. In conclusion, most educational institutions reveal a high use of external funds; even though comparing small vs. medium sized companies, the first ones reveal a high necessity of debts in growth.

Keywords: capital structure, equity, SMES, financial sector.

Methodology for the efficiency of expenditure in the use of light fleets for mass consumption companies

2025-03-10T22:13:07+00:00

Abstract: The objective of this study is to propose and validate a methodology to efficiently optimize and manage light fleet expenses in a multinational dairy industry company with more than 100 sales executives in Ecuador during the 2023–2024 period. A scientific research approach with a mixed-methods design (quantitative-qualitative) was used, combining financial document analysis, structured interviews, and a pilot program with a three-month follow-up. The results showed that the monthly cost per vehicle is USD 902 for owned fleet vehicles and USD 850 under a leasing (renting) model, while the proposed methodology—compensating employees with USD 0.25 per kilometer driven when using their personal vehicles—reduces the cost to USD 451 per executive per month (50% savings). The pilot study demonstrated a 92% acceptance rate among participants. It is concluded that this methodology significantly optimizes operating costs and creates a strategy, commonly referred to in management as “collaborative negotiation” or “win-win,” although its applicability may vary depending on regulatory contexts and the specific conditions of each organization.

Keywords: efficiency, expense, fleet, strategy, costs.

Analysis of marketing strategies in real estate investment intention in the city of Machala

2025-05-06T21:22:17+00:00

In a study carried out in Machala, Ecuador, the relationship between marketing strategies and real estate investment intention was investigated. Using a quantitative approach with the PLS-SEM methodology, it was discovered that positive publicity and effective branding have a significant influence on the investment decision. This is, in short, the result of a positive advertising strategy combined with your brand having its own economic value. It means that people who are attracted to your product will earn money. In addition, the economic development of the city and the quality of its infrastructure also play an important role. All of this increases pressure on local authorities to improve the economic base in order to create more liveable public units. These results highlight the need to carry out effective marketing strategies that capture the attention of investors.

Keywords: marketing, strategies, intention, investment, real estate.

Effect of employer brand on the job preferences of Ecuadorian generation Z: pandemic and post- pandemic study

2025-03-13T22:05:19+00:00

There is growing interest and influence of Employer Branding in attracting young talent to organizations. Therefore, the objective of the study is to analyze the perception of the employer brand and its effect on the work preferences of young people from generation Z, comparing pandemic and post-pandemic stages. A representative sample of the province of Guayas ins selected because it has the highest population concentration in Ecuador. The methodology is exploratory and correlational, based on the analysis of data obtained through a survey, and Pearson´s R parametric relationship test. Among the most relevant results are: during the pandemic, the most valued factors were professional development and salary, while, post- pandemic, there is more importance to job stability; schedule flexibility; working modalities and good treatment. Furthermore, it can be seen that the perception of an ideal company is influenced by the quality of products or services; community impact; and corporate benefits. It is concluded that Ecuadorian companies must strengthen their employer brand by focusing on highlighting the aspects identified in the study, in order to attract and retain young talents.

Keywords: labour, occupation groups, employment and labour market, generation Z

Access to Ecuadorian higher education What career do students choose?: Social repercussions of a public policy

2025-05-26T21:10:00+00:00

Since the new Constitution of 2008, Ecuador has made many changes in higher education, with public policies to benefit young people who complete their secondary education, in accordance with the right to education conceived as a common good for all. The objective of this analysis is the public policy that has not yielded the expected results and has left a bittersweet taste in the mouths of young people and the homes to which they belong, as they have placed their hopes for better living conditions thanks to the academic expectations that exist in the higher education system, which are not channeled effectively, generating social repercussions such as university dropouts and the impossibility of appropriate job insertion, which is addressed in this article, with a description of what is currently happening. An analysis has been made of how this public policy for access to higher education works, which lacks adequate support as part of the substantive functions of the higher education system, made up of higher education institutions with internal policies that apply university autonomy. Choosing the career of your dreams has become the greatest challenge for young people in Ecuadorian society.

Keywords: public policy, higher education, law, common good.

Systematic Review of Psychometric Tools Measuring Quality of Life in People with Chronic Kidney Disease (CKD) in Latin America

2025-03-19T21:05:14+00:00

This study systematically reviews psychometric tools used to assess quality of life in chronic kidney disease (CKD) patients in Latin America. A total of 220 scientific articles were reviewed, with 11 meeting the inclusion criteria. The results indicate that the KDQOL-36 scale is the most commonly used and validated in this population, showing high reliability and validity, particularly in assessing health-related quality of life. However, results can vary significantly depending on the demographic and clinical characteristics of the sample. Additionally, other instruments like the WHOQOL-SRPB and the Kidney Symptom Questionnaire (KSQ) were used to evaluate specific dimensions of quality of life, providing a comprehensive and multidimensional view of patient well-being. These findings highlight the need to adapt psychometric tools to the cultural and social context of Latin America to enhance clinical practice and health policies targeting this population.

Keywords: chronic kidney disease, quality of life, psychometric tools, latin america, KDQOL-36.

Contribution of physical education adapted to the development of motor skills in autistic children at the “Agüedo Morales Reina” School in Ciego de Ávila, Cuba.

2025-07-26T15:18:36+00:00

Autism is a neurodevelopmental disorder, which occurs from an individual's childhood, characterized by limitations in social interactions, communication and stereotyped-repetitive behaviors and can have as consequences, variations in the development of language, learning and the acquisition of motor gestures. This investigative work shows the result obtained by applying an Activity Plan in the adapted physical education that is taught to autistic children at the “Agüedo Morales” Special School in the municipality of Ciego de Ávila. Different scientific research methods were applied such as: in the case of the theoretical level, the historical-logical, analysis and synthesis and comparison among others; From the empirical point of view, observation and interviews were applied to obtain as much information as possible about the plans and programs for working with these children and their behavior. With these results, an activity plan was implemented that was applied for 12 weeks and the results obtained are compared with those of the initial diagnosis, concluding that the physical activities applied, correctly selected and directed; It allows developing motor skills and generating positive psychological contexts and behavioral changes in these children.

Keywords: developmental psychology, special educational needs, autism, adapted physical activities.

Methodological Modernization in sports training: a need for the Cuban sports system

2025-07-26T19:48:19+00:00

The study aimed to analyze the adoption of three contemporary trends in sports training (data-based, flexible periodization, and neuroathletic) across diverse contexts, identifying their implementation levels, barriers, and facilitating factors. The research was conducted through structured surveys, participatory workshops, and statistical analyses (McNemar test and correlation coefficient), applied to sports professionals and institutional officials. Results revealed partial or full implementation of data-based training in 68% of cases, highlighting its technological adaptability. Flexible periodization showed a 59% adoption rate in combat sports, linked to its effectiveness in managing variable loads. Neuroathletic training exhibited a 47% experimental-phase application, focusing on basic cognitive-motor exercises. Statistically, significant differences (p < 0.001) in pre-post intervention knowledge and a strong correlation (r = 0.82) between practical training and methodological adoption were confirmed. Conclusions emphasize that innovation integration depends on resource accessibility, specialized training, and conceptual flexibility, prioritizing hybrid approaches that balance scientific evidence and contextual adaptation.

Keywords: sports training, technological innovation, methodology, professional training.