Financial liquidity indicators are fundamental to assess the economic and financial situation and a company ́s performance in the short term, that is, to detect if the company has sufficient financial resources and is available to cover the present obligations. The objective of this study is to analyze the financial ratios of liquidity as a strategy in business management for decision making. It is an analytical study based on the methodology of Gitman & Chad (2012) and of scientific journals which delimit the criterion of liquidity in a company as: “The liquidity represents the agility that the company has to cover its financial obligations in the short term”, according to Linares Mustaros, Farreras Noguer, Ferrer Comalat & Rabaseda Tares (2012); Marsano Delgado (2013) Morelos Gómez, Fontalvo Herrera & Hoz Granadillo (2012); Ochoa Ramirez & Toscano Moctezuma (2012)...

Financial liquidity indicators are fundamental to assess the economic and financial situation and a company ́s performance in the short term, that is, to detect if the company has sufficient financial resources and is available to cover the present obligations. The objective of this study is to analyze the financial ratios of liquidity as a strategy in business management for decision making. It is an analytical study based on the methodology of Gitman & Chad (2012) and of scientific journals which delimit the criterion of liquidity in a company as: “The liquidity represents the agility that the company has to cover its financial obligations in the short term”, according to Linares Mustaros, Farreras Noguer, Ferrer Comalat & Rabaseda Tares (2012); Marsano Delgado (2013) Morelos Gómez, Fontalvo Herrera & Hoz Granadillo (2012); Ochoa Ramirez & Toscano Moctezuma (2012)...

The present article seeks to analyze the educational reform in Ecuador from the new institutions of the country, which constitutes the government of Econ. Rafael Correa Delgado with the new educational model that began in January 2010, after the complete restructuring of the Ministry of Education, whose objective was to ensure the path to early education in Ecuador with quality and warmth, strengthening the education authority, deconcentration articulated a system that encourages an approach with citizens and access to free education at all levels: primary, se-condary and higher, with some necessary conditions.An introduction is drawn from educational reform succeeded in 1983, which originates four years later, the “Education Law” or Law 127, published in Official Record 484 of May 3, 1983.This analysis also helps to demonstrate concrete results or social and educational progress tha...

The present article seeks to analyze the educational reform in Ecuador from the new institutions of the country, which constitutes the government of Econ. Rafael Correa Delgado with the new educational model that began in January 2010, after the complete restructuring of the Ministry of Education, whose objective was to ensure the path to early education in Ecuador with quality and warmth, strengthening the education authority, deconcentration articulated a system that encourages an approach with citizens and access to free education at all levels: primary, se-condary and higher, with some necessary conditions.An introduction is drawn from educational reform succeeded in 1983, which originates four years later, the “Education Law” or Law 127, published in Official Record 484 of May 3, 1983.This analysis also helps to demonstrate concrete results or social and educational progress tha...