Small Business International Review <p><i class="ai ai-open-access ai-4x ai-fw ai-pull-left" style="color:#f6830a"></i><strong>Small Business International Review (e-ISSN 2531-0046)</strong> is a peer-reviewed e-journal devoted to the publication of original research articles concerning the broad field of SMEs. It provides immediate <strong>open access</strong> to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.<strong> Authors are not asked to pay Article Processing Charges (APCs) for this journal in any case</strong>. The journal offers a permanent open call for papers. The articles can be sent using the platform of the journal or can be sent by attaching the document to the address <a href=""></a> indicating in the subject: '[SBIR] Article sent'. To submit your manuscript through the platform <a href="/index.php/sbir/login">click here</a>. Recently we changed the website improving the version of the 'Open Journal System' platform, so maybe you are not familiar with this new interfaz. Please do not hesitate to contact us in case you have any question or any problem when submitting your article. Remember that we will be very pleased to support you.</p> <!--<p>Publication Frequency: Small Business International Review journal is published in one yearly volume divided into two half-yearly issues (5 articles every issue). The first issue of every year is published within the first days of January and covers the months from January to June, and the second one is published the firs days of July and covers the months from July to December. The journal offers a permanent open call for papers.</p> <p>Explanatory note about the change of the <strong>Creative Commons License</strong>: <strong>Small Business International Review</strong> published its first two issues under a <a href="" rel="license">Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License(CC BY-NC-ND 4.0)</a>. But the editors after the knowledge of the <a title="DECLARATION OF MEXICO in favor of the Latin American Non-Commercial Open Access Ecosystem" href="" target="_blank">DECLARATION OF MEXICO in favor of the Latin American Non-Commercial Open Access Ecosystem</a>&nbsp;have decided to publish from that moment through a <a title="Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)" href="" target="_blank">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)</a> as a result of it the Vol. 2, Num. 2 (2018) is under this new version of licence as well as all new issues from now.</p>--> Spanish Accounting and Business Administration Association (AECA) and Universidad Politécnica de Cartagena (UPCT) en-US Small Business International Review 2531-0046 <p id="copyrightNotice">Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a title="Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)" href="" target="_blank" rel="noopener">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)</a> that allows others an non-exclusive licence to share the work with an acknowledgement of the work's authorship and initial publication in this journal, commercial uses are not permitted and, if you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the <span style="text-decoration: underline;">non-exclusive distribution</span> of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book, their personal web page or in any other open data base), duly noting the <em> <em>Small Business International Review</em> </em> as original source of material, including the authorship, the year of publication, number of issue, and the pages on which the information appears, as well as the link to the Journal’s web page using its assigned DOI <sup>®</sup> name.</li> <li class="show">The Journal&nbsp;<strong>Small Business International Review</strong> permits and encourages the authors to disseminate electronically pre-print versions (version before being evaluated and sent to the journal) and / or post-print (version reviewed and accepted for publication) of their works before publication, as it encourages its earliest circulation and diffusion and thus a possible increase in its citation and scope between the academic community. It can be deposited in: <ul> <li class="show">Personal web spaces (web, blog, social networks, scientific forums, etc.)</li> <li class="show">Institutional open archives (university archives and repositories,...)</li> <li class="show">Scientific social networks like (ResearchGate, Google Scholar,,</li> </ul> </li> <li class="show">Explanatory note about the change of the <strong>Creative Commons License</strong>: <strong>Small Business International Review</strong> published its first two issues under a <a href="" rel="license">Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0)</a>. But the editors after the knowledge of the <a title="DECLARATION OF MEXICO in favor of the Latin American Non-Commercial Open Access Ecosystem" href="" target="_blank" rel="noopener">DECLARATION OF MEXICO in favor of the Latin American Non-Commercial Open Access Ecosystem</a>&nbsp;have decided to publish from that moment through a <a title="Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)" href="" target="_blank" rel="noopener">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0)</a> as a result of it the Vol. 2, Num. 2 (2018) is under this new version of licence as well as all new issues from now.</li> </ol> The effect of family ownership and generation on financial literacy The purpose of this article is to study the effect of family ownership and family generation on financial literacy. To do that, we have analysed a sample of 195 Spanish family businesses, reaching the conclusion that the level of family ownership exerts a negative influence on financial literacy. On the other hand, as family generations advance, financial literacy is favoured. This study benefits professionals and entrepreneurs, since they could, through a series of guidelines, improve financial literacy and, with it, the viability of their respective firms Antonio Molina-García Belen Florido-Ruiz Marta Campos Valenzuela Julio Diéguez-Soto Copyright (c) 2020 Antonio Molina-García, Belen Florido-Ruiz, Marta Campos Valenzuela, Julio Diéguez-Soto 2020-01-01 2020-01-01 4 1 1 15 10.26784/sbir.v4i1.236 Corporate Social Responsibility (CSR) by small and medium enterprises (SMEs): a systematic review This study aims to systematically review the key characteristics and issues in Corporate Social Responsibility among Small and Medium Enterprises (CSRS) research. The Systematic Assessment Quantitative Technique (SQAT) developed by Australian researchers, Catherine Pickering and Jason Antony Byrne, was used to identify and analyse 62 peer-reviewed CSRS articles from six high quality academic databases. Most of the studies took place in Europe and Asia while South America has been largely ignored. A significant number of CSRS research were empirical in nature, meaning that there is a need for more conceptual studies to aid the understanding of new CSRS norms and underlying factors. Additionally, CSRS articles focused mainly on identifying the various ways SMEs are implementing CSR. Finally, most CSRS articles adopted a single research method, with survey being the most dominant method. There is a need for future studies to combine a variety of methods so as to gain additional insight into CSRS related issues Grace Bikefe Umaru Zubairu Simeon Araga Faiza Maitala Ekanem Ediuku Daniel Anyebe Copyright (c) 2020 Grace Bikefe, Umaru Zubairu, Simeon Araga, Faiza Maitala, Ekanem Ediuku, Daniel Anyebe 2020-01-01 2020-01-01 4 1 16 33 10.26784/sbir.v4i1.243 A proposal to estimate the valuation of small and medium size companies using geographically comparable information A common prerequisite in valuation analysis is the availability of temporal information on financial variables. Nevertheless, reduced size companies-representing more than 98% on current productive systems- fail to have available temporal information to estimate valuations. In this paper, we offer a procedure for estimating reduced size companies’ values under the hypothesis that spatial behaviour matters for valuations. With this aim, we present the theoretical background for this hypothesis and introduce a spatial proposal with a case study of industrial companies where the significant role of space on firms’ valuations is previously tested. This analysis shows the relevance of spatial information in firms’ valuation confirming the predictive capability of our approach applying the out of sample methodology Mariluz Mate Paolo Occhino Copyright (c) 2020 Mariluz Mate, Paolo Occhino 2020-01-01 2020-01-01 4 1 34 51 10.26784/sbir.v4i1.229 Quality accounting information and audit effort: The Spanish case The objective of this paper is to analyze if small and medium auditors are able to detect the earning managments in their audited companies and, in that case, if the increase of the audit effort produces a lower level of discretionary accruals. As a particular contribution, the auditor's effort has been measured through the hours actually spent, unlike previous work based on estimated or subrogated fees or hours. Similarly, the sample used is composed of small and medium-sized audit firms, which gives added value for this segment of the most competitive audit market. The results show that the client reduces the positive abnormal accruals if the audit effort increases, thus valuing his figure as guarantor of the financial information, contributing to the debate on the quality of small firms. Regarding the negative accrual adjustments, it could be interpreted as an auditor passivity against the accounting conservatism and a learning effect on the client, which increases the negative discretional accruals as the contractual relationship with the auditor increases Antonio Fenoll-Bernal Jose Serrano Madrid Copyright (c) 2020 Antonio Fenoll-Bernal, Jose Serrano Madrid 2020-01-01 2020-01-01 4 1 52 68 10.26784/sbir.v4i1.244 The importance of entrepreneurship education and its terminology The analysis of the specialized literature on entrepreneurship education shows the existing doubts about its validity and the difficulty of comparing and generalizing the results obtained by previous research on this education, as there are many difficulties in its definition and terminology. Therefore, the objective of this work is to establish and delimit a definition that integrates the different perspectives existing in the previous literature and thus, to be achieved a unified language that contributes to define training programs that achieve the desire objectives, increase the entrepreneurial intentions and improve entrepreneurial skills Paula San-Martín Ana Fernandez-Laviada Andrea Pérez Copyright (c) 2020 Paula San-Martín, Ana Fernandez-Laviada, Andrea Pérez 2020-01-01 2020-01-01 4 1 69 87 10.26784/sbir.v4i1.221 Resilient organizational capabilities in NTBFs. Concept and variables as dynamic and adaptive capabilities In this paper we propose the concepts and variables that characterize resilient organizational capabilities (onwards ROC that can be viewed as dynamic capabilities. The concept of resilience highlights the ability to overcome trauma and the power to emerge more reinforced, considering the concept of “lessons learned” as the basis for its development. There are two key factors: attitudes and culture that can be transformed into a concept of resilience. In this work, the concept and characteristics of the ROC or “adaptive capabilities” generating innovation in the field of SMEs are presented. Also, the role of dynamic capabilities and intellectual capital that has been playing to date will be explained. In this research a methodological triangulation and a qualitative analysis to data on a Case Studies in new technology based firms (NTBFs) of the Scientific Park of Madrid and Colombian SMEs are realized. And will be completed with a quantitative analysis through the survey of these same two groups. The results of the comparative study show differences in analysed ROC, explained by cultural or economic themes, or by the sectors or sizes to which the companies of the reference groups belong, which is the basis for a future line of research. Eduardo Bueno Campos Cecilia Murcia Rivera Carlos Merino Moreno Copyright (c) 2019 Eduardo Bueno Campos, Cecilia Murcia Rivera, Carlos Merino Moreno 2019-07-01 2019-07-01 4 1 1 16 10.26784/sbir.v3i2.196 Analysis of the Risk Premium for Auditor Women: The Spanish Case This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a hedging tool. Using econometric models, it has been developed univariate and multivariate analysis over 2,536 observations of clients audited by twenty one small and medium-sized audit firms for the period of 2002 to 2012. In short, the results suggest that the audited companies pay higher tariffs audit when the audit report is signed by a woman. The combined evidence in this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences existing when perceiving and tolerating risk. Unlike previous studies, the audit effort has been controlled by the hours dedicated to each of the works and focused the analysis on the segment of SME audit firms. Jisela Marivel Aguilar Agreda Jose Serrano Mercedes Bernabé-Pérez Copyright (c) 2019 Jisela Marivel Aguilar Agreda, Jose Serrano, Mercedes Bernabé-Pérez 2019-07-01 2019-07-01 4 1 17 33 10.26784/sbir.v3i2.193 Labor impact of Wal-Mart on labor productivity: an analysis by municipality in Mexico Although before the 1990s there was already participation of large retail companies in Mexico, the arrival of transnational companies, such as Wal-Mart, generated a reconfiguration in food distribution and, with this, an expectation of the direct impact on some sector variables. Our objective is to establish if Wal-Mart´s presence involves a higher productivity per worker. To achieve this goal, an ordinal logistic probability model was constructed and its results at municipal level show a positive and statistically significant relationship, that is, the probability of finding a higher level of productivity increases with a higher presence of the above company. Víctor Manuel Castillo Girón Manuel Machuca Martínez Suhey Ayala Ramirez Copyright (c) 2019 Víctor Manuel Castillo Girón, Manuel Machuca Martínez, Suhey Ayala Ramirez 2019-07-01 2019-07-01 4 1 34 48 10.26784/sbir.v3i2.208 Business risk management model for small companies in Costa Rica: An exploratory model The present paper includes the conceptualization and structuring of a risk definition and measurement model, focus in the management of SMEs, denoting four types of relevant risks, being the commercial, financial, Legal and operational areas that define the management operation in companies, dealing with this methodology from an applied perspective, and given through a pre explorative study, which applies the developed model to five companies of this nature, thereby establishing, the structural definition of the composition of the risk, as well as the evaluation of this factor in the line of business of each analysed institution, data that are presented in the same way and in terms of their correlations and order, allowing to test the effectiveness of the tool developed for an eventual management operation. Juan Diego Sánchez Sánchez Luz Chacón León Edgar Hernandez Vasquez Copyright (c) 2019 Juan Diego Sánchez Sánchez, Luz Chacón León, Edgar Hernandez Vasquez 2019-07-01 2019-07-01 4 1 49 68 10.26784/sbir.v3i2.191 Factors Influencing the Purchase of Organic Food in Mexico. A Mixed Analysis The objective of this research is to analyze the factors influencing the willingness to pay extra for organic food and to determine its demand on the Mexican market. An instrument was designed and validated in order to study the purchasing behavior of 270 residents of Celaya City (State: Guanajuato). Target market: people who belongs to the top 3 socioeconomic levels in the Country. The findings show that the factors that influence the willingness to pay extra for organic food are items such as the consumer age, the level of awareness on the organic food benefits and the availability of the products. Gloria Lety Lopez Salazar Copyright (c) 2019 Gloria Lety Lopez Salazar 2019-07-01 2019-07-01 4 1 69 85 10.26784/sbir.v3i2.210 A Critical Analysis of Scenarios for Small and Medium Enterprisee in NAFTA renegotiations The aim of this paper is to set some scenarios for small and medium enterprises (SMEs) from a critical analysis of the provisions in the North American Free Trade Agreement (NAFTA) renegotiation, its challenges and opportunities. The critical analysis departs from the questionable position of the withdrawal from NAFTA and their consequences for SMEs of not giving continuity through a process of renegotiation among the three partners. The method used is the critical analysis based mainly in some sources of information, analysis of results of NAFTA, and the strategic examination of its challenges and opportunities for SMEs. Finally, the analysis establish some possible scenarios post-NAFTA renegotiation and some strategic proposals for the SMEs José G Vargas-Hernández Elsa Patricia Orozco Quijano Jorge Virchez Copyright (c) 2019 José G Vargas-Hernández, Elsa Patricia Orozco-Quijano, Jorge Virchez 2019-01-01 2019-01-01 4 1 1 18 10.26784/sbir.v3i1.151 The discount rate in the business valuation process: an empirical study in Colombia Firms' valuation is an increasingly important activity in a globalized context with more dynamic and internationalized companies in search of value creation. Internationalization is increasingly affecting developing countries that are forced to deal with international M&A and the requirements of their increasingly specialized partners, such as is the case of Colombia. Normally, the use of ad-hoc update rates is required in the process. The main goal of this work is to increase our knoledge ion the use of the discount rate in the business valuation activity in Colombia. For this purpose, an exploratory study based on a survey of 32 Colombian experts in business valuation is included. Our main conclusions reveal that Colombian experts behave similarly to international valuers, although there is a large dispersion in the estimation of the discount rate. In this way, the research carried out can be of interest not only for professionals but also for academics and managers who participate in this process to offer information about the Colombian reality in an international context Alfonso Rojo-Ramírez César Augusto Palomino Rubio Domingo García Pérez de Lema José Domingo González Benítez Jose Zacarias Mayorga Sanchez Miguel Antonio Alba Suárez Copyright (c) 2019 Alfonso Rojo-Ramírez, César Augusto Palomino Rubio, Domingo García Pérez de Lema, José Domingo González Benítez, Jose Zacarias Mayorga Sanchez, Miguel Antonio Alba Suárez 2019-01-01 2019-01-01 4 1 19 35 10.26784/sbir.v3i1.145 Analysis of relations between the types of innovations and performance in technological parks The need for companies to always innovate to stay competitive makes them invest in innovations. The impact of these innovations between them and the performance of innovations needs to be better explored and understood. This article analyzes the relationship between innovation types and performance in Brazilian technology parks. To reach the objective, a survey was conducted with 231 companies resident in the Brazilian technology parks and the analysis of the data obtained was done through the modeling of structural equations. As a result, it was identified that organizational innovations influence process and marketing innovations, process innovations influence product innovation and organizational performance, and marketing innovation influences organizational performance Lucas Bonacina Roldan William Neves Bastos Copyright (c) 2019 Lucas Bonacina Roldan, William Neves Bastos 2019-01-01 2019-01-01 4 1 36 48 10.26784/sbir.v3i1.172 The Dynamic Capabilities and the Entrepreneurial Orientation: Source of Innovation and Profitability in the Mexican SME In modern times, competitiveness is a challenge and opportunity for organizations. The globalization of markets and the introduction of new technologies in new business models, large companies and especially SMEs, require strategies that encourage them to strengthen their competitiveness and increase profitability. For this, SMEs are incorporating actions derived from the dynamic capabilities, among which the orientation towards entrepreneurship, organizational learning, R&D, and market strategies stand out. The main objective is to analyze if, the dynamic capabilities and the entrepreneurial orientation, have influence on the activities of innovation and the profitability that is manifested in the SME. The study focuses on a sample of 1,012 SMEs from the Northwest region of Mexico; the data collection was made through a structured survey directed to the company manager during the period from September to December 2016. The statistical technique based on the analysis of variance through the Structural Equation Method (SEM) with the support of Partial Least Square (PLS), it was used to test hypotheses. The results reveal that the dynamic capabilities have a strong influence on the variables: entrepreneurial orientation, innovative activity and the profitability of the SME. In addition, we found that entrepreneurial orientation and Innovation activities significantly influence the profitability of SMEs. The research contributes to the development of the literature of the dynamic capabilities and of the entrepreneurial orientation Luis Enrique Valdez Juárez Elva Alicia Ramos Escobar Edith Patricia Borboa Álvarez Copyright (c) 2019 Luis Enrique Valdez Juárez, Elva Alicia Ramos Escobar, Edith Patricia Borboa Álvarez 2019-01-01 2019-01-01 4 1 49 66 10.26784/sbir.v3i1.158 Human Resources Practices and Firm Performance: Exploring the AMO Model in Spanish SMEs Human resource management has traditionally focused on large companies. However, in recent years there is great interest in characterizing small and medium-sized enterprises (SMEs), analyzing how human resources practices are implemented in them, and verifying the impact of such practices on business performance. In this way, using a sample of 1136 Spanish SMEs, our aim is to verify how human resources practices are implemented in this context and, in particular, to explore the orientation of these policies to the AMO model (ability, motivation, opportunity). Our results show that firm seniority, the nature of corporate control and the education level of manager are the contingent factors that have greater impact on the development of human resources practices. In addition, firms have higher performance when their human resources practices are oriented to the AMO model Gabriel Lozano-Reina Gregorio Sánchez Marín Copyright (c) 2019 Gabriel Lozano-Reina, Gregorio Sánchez Marín 2019-01-01 2019-01-01 4 1 67 85 10.26784/sbir.v3i1.175 International financial inclusion: some multidimensional determinants The generalized access to financial services is a promising source of growth and social inclusion to reach “decent life for all”, just as is conceived in the development agenda in the Millennium Declaration and ratified in the 2030 agenda for sustainable development of the United Nations. Some groups in financial terms are more excluded than others: the poor, women, youngsters, and the inhabitants of far rural communities scarcely populated, tend to face a larger number of barriers to access these services. Recently created businesses and small ones face a greater number of insuperable obstacles. This paper analyzes the recent financial inclusion in the global scope, with special emphasis on SMEs. Its importance and meaning are deeply examined; some of its determinants are presented and tested, such as credit banking, through a model based on panel data. It is found that, given some country cultural traits linked to their risk aversion and long-term vision, achieving a larger financial inclusion on the credit side, depends not only on the access channels and the characteristics of the offered products, but on different demand aspects as some socioeconomic features of their potential customers. Lilianne Isabel Pavón Cuéllar Copyright (c) 2018 Lilianne Isabel Pavón Cuéllar 2018-07-01 2018-07-01 4 1 1 14 10.26784/sbir.v2i2.125 Exploring the Relationships Between Innovation and Internationalization of SMEs Catalonia: Determinants of Innovation Capacity This document examines the determinants of innovation capacity and the relationship between it and the internationalization using multivariate technique linear regression The results suggests that there are four organizational variables (determinants), principally which favorably affect to innovation capacity of SMEs. And also, that innovation capacity is positively related to internationalization. The characteristics of the findings are discussed, taking into account the proposed research model Jorge Alejandro Pinilla Jara Alex Rialp Criado Copyright (c) 2018 Jorge Alejandro Pinilla Jara, Alex Rialp Criado 2018-07-01 2018-07-01 4 1 15 37 10.26784/sbir.v2i2.129 The impact of innovation and finance on the competitiveness of manufacturing SMEs Studies on competitiveness in SMEs, highlight some main factors that affect it. Given the frequency of appearance of innovation and finance among these factors, they have been considered for the realization of this study. For its part, manufacturing industry historically has been one of the most important economic sectors in the State of Aguascalientes, Mexico. Because of that, this research deals with the impact of innovation and finance in the competitiveness of manufacturing SMEs in Aguascalientes. According to this, 206 surveys were applied to those responsible for the administration of this kind of business organizations. The data obtained was used to carry out an analysis of reliability and validity of the scales applied, and also a multiple regression analysis was executed in order to evaluate the correlation between the variables used. The results provide empirical evidence that innovation and finance are important factors in the competitiveness of the companies studied. Jorge Rangel-Magdaleno Copyright (c) 2018 Jorge Rangel-Magdaleno 2018-07-01 2018-07-01 4 1 38 53 10.26784/sbir.v2i2.142 Factors associated to competitive success in the academic Spin-off from Costa Rica Public University In this article, the factors associated to the competitive success of the academic Spin-off of the Costa Rican public universities are analyzed, a quantitative research was carried out in 44 academic Spin-off identified. The data were analyzed using univariate, multivariate statistical techniques and logistic regression. The results show that companies founded by academic entrepreneurs with an academically competitive profile within the university and with high personal motivations to undertake, as well as, companies that put into practice both factors associated with innovation and training; as, factors associated with intrapreneurial culture, are associated with competitive success. The multivariate analysis showed that companies founded by entrepreneurs with the desire to put into practice the acquired technical knowledge, that they seek to work for their own account and the companies that put into practice favoring that employees run risks in favor of the company, although sometimes Make mistakes, they are more likely to have competitive success. The results are especially useful for the managers of the academic Spin-off and the promotion agencies of these institutions so that they can design and promote strategies and policies that favor the growth and competitiveness of the academic Spin-off Mauricio Monge Agüero Copyright (c) 2018 Mauricio Monge Agüero 2018-07-01 2018-07-01 4 1 54 70 10.26784/sbir.v2i2.136 Competitiveness in small and medium sized businesses in the Metropolitan District of Quito The present investigation analyzes, knows and compares the level of competitiveness in the Small and Medium Enterprises of the prioritized sectors in the change of the productive matrix: Tourism, Food, Textile, Pharmaceutical, Metalworking, Clothing and Footwear in the Metropolitan District of Quito. This study is based on the competitiveness model proposed by the World Economic Forum (WEF). The study is non-experimental descriptive. The methods to obtain the data were the documentary analysis and surveys to obtain the soft data required by the WEF method. To determine the level of competitiveness and know the reality of SMEs, the characterization of the sectors was carried out, determining the importance of these for the transformation of the productive matrix, the competitiveness index according to the methodology is obtained with the calculation of 3 sub-indices, which are formed by 12 pillars and each pillar composed of variables established according to the sector analyzed. From the research of the current situation of SMEs and the determination of the level of sectoral competitiveness strategies for the national industry, with the vision of achieving better levels of competitiveness, these strategies are alienated to the change of the productive matrix, to search so that Ecuador stops being a producer of only raw material and becomes an exporter of final products with added value, benefiting both the business sector and Ecuador. The research could be extended by including the remaining sectors and the left provinces from Ecuador. Jaime Cadena Echeverría Mercedes Eugenia Aguilar Pedro Enrique Buitron Copyright (c) 2018 Jaime Cadena Echeverría, Mercedes Eugenia Aguilar, Pedro Enrique Buitron 2018-07-01 2018-07-01 4 1 71 94 10.26784/sbir.v2i2.102