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This thesis explores the interaction between frontline service officials and clients in customer service calls to the Swedish Enforcement Authority (SEA), a national government agency working with debts. The aim is to shed light on these service calls as interactional, meaning-making encounters between callers and frontline service officials. A sub-aim is to gain an understanding of how the SEA’s mission and core values are interpreted, balanced and implemented in conversation. Drawing on the theoretical and methodological framework of Conversation Analysis (CA), the thesis investigates how communication between SEA frontline officials and clients unfolds, and how institutional regulations, norms and relationships are invoked and negotiated. The data consists of audio recordings of 113 naturally occurring phone calls to the SEA’s centralised customer service. The four analytical chapters explore different aspects of the interactional encounters. First, the openings of the encounters are analysed, focusing on how callers achieve service, and how the participants orient to serviceability and legitimacy. Secondly, the analysis addresses how factual information from the SEA’s institutional records is accessed, handled and responded to by the participants. In this way, the analysis illustrates how the participants display epistemic stances, and how the SEA’s mission to provide information, and to activate and educate clients, is translated into practice. Thirdly, frontline service officials’ explanations of a key SEA process are studied, revealing how the participants’ intersubjectivity is established, challenged and negotiated. Fourthly and finally, an analysis of how call takers recommend future courses of action to callers is presented, which demonstrates how the participants’ deontic rights to decide on future actions are allocated in the customer service calls. In sum, the thesis brings to light what happens in conversations between callers and frontline service

This thesis explores the interaction between frontline service officials and clients in customer service calls to the Swedish Enforcement Authority (SEA), a national government agency working with debts. The aim is to shed light on these service calls as interactional, meaning-making encounters between callers and frontline service officials. A sub-aim is to gain an understanding of how the SEA’s mission and core values are interpreted, balanced and implemented in conversation. Drawing on the theoretical and methodological framework of Conversation Analysis (CA), the thesis investigates how communication between SEA frontline officials and clients unfolds, and how institutional regulations, norms and relationships are invoked and negotiated. The data consists of audio recordings of 113 naturally occurring phone calls to the SEA’s centralised customer service. The four analytical chapters explore different aspects of the interactional encounters. First, the openings of the encounters are analysed, focusing on how callers achieve service, and how the participants orient to serviceability and legitimacy. Secondly, the analysis addresses how factual information from the SEA’s institutional records is accessed, handled and responded to by the participants. In this way, the analysis illustrates how the participants display epistemic stances, and how the SEA’s mission to provide information, and to activate and educate clients, is translated into practice. Thirdly, frontline service officials’ explanations of a key SEA process are studied, revealing how the participants’ intersubjectivity is established, challenged and negotiated. Fourthly and finally, an analysis of how call takers recommend future courses of action to callers is presented, which demonstrates how the participants’ deontic rights to decide on future actions are allocated in the customer service calls. In sum, the thesis brings to light what happens in conversations between callers and frontline service

Introduction: this article is part of a research that addresses the management of formal and informaldebt and the impact on the mental health of a group of women victims of the armed conflict who belong to the FAVIDESC association in the city of Florencia, Caquetá. In this sense, mental health involves your levels of stress, anxiety and depression as a result of financial decision-making. Methodology: The research is therefore characterized by being descriptive - transversal and mixed approach (quantitative and qualitative) that takes as the target population 27 women victims of forced disappearance to whom instruments such as the four-dimensional structural questionnaire for depression CET- will be applied. DE and the Depression, Anxiety and Stress Scale (DASS-21); sample product of the application of a non-probabilistic sampling of the judgment type whose inclusion criterion is being mothers as heads of the family as the only inclusion criterion of the study. Results: it was obtained that there is a certain tendency to suffer from depression in the group of 20 people who present economic difficulty., Introducción: el presente artículo hace parte de una investigación que aborda la gestión del endeudamiento formal e informal y el impacto en la salud mental de un grupo de mujeres víctimas del conflicto armado quienes pertenecen a la asociación FAVIDESC en la ciudad de Florencia, Caquetá. En tal sentido, la salud mental involucra sus niveles de estrés, ansiedad y depresión producto de la toma de decisiones financiera. Metodología: La investigación por tanto se caracteriza por ser de tipo descriptiva – trasversal y enfoque mixto (cuantitativo y cualitativo) que toma como población objetivo a 27 mujeres víctimas de desaparición forzada a quienes se aplicarán instrumentos como el cuestionario estructural tetradimensional para la depresión CETDE y la Escala de depresión, ansiedad y estrés (DASS-21); muestra producto de la aplicación de un muestreo no probabilístico de tipo juicio cuyo criterio de inclusión es ser madres cabeza de familia como único criterio de inclusión del estudio. Resultados: se obtuvo que, hay una tendencia determinada a padecer depresión por el grupo de 20 personas que presentan dificultad económica.

Objective: To analyze the indebtedness, with emphasis on the use of credit cards, as well as the level of financial knowledge, of students at the main campus of the State University of Maringá (UEM) in the year 2023. Theoretical Framework: Based on the wide use of credit cards as a means of payment and access to credit in a context of high indebtedness and delinquency of Brazilian families. In this context, some aspects of the importance of financial education are addressed. Method: Application of a questionnaire with questions about the financial habits of UEM students, analyzing the frequency of credit card use, the existence of overdue debts, the level of knowledge about interest and card benefits, as well as aspects about indebtedness and financial planning. Results and Conclusions: The results showed that the indebtedness profile of UEM students differs from that found in the country. The use of credit cards appears in second place as a preferable means of payment by students, who have a low level of indebtedness and delinquency. However, approximately half of students don´t adopt financial planning practices, which is a worrying fact. Implications of the Research: The study recommends that universities promote financial education actions with the aim of showing the importance of planning individual finances. Originality/Value: Scarcity of studies that specifically address college student indebtedness with an emphasis on credit card use., Objetivo: Analisar o endividamento, com ênfase no uso do cartão de crédito, bem como o nível de conhecimento financeiro, dos estudantes do campus sede da Universidade Estadual de Maringá (UEM) no ano de 2023. Referencial teórico: Baseada no amplo uso do cartão de crédito como meio de pagamento e acesso ao crédito num contexto de elevado endividamento e inadimplência das famílias brasileiras. Nesse contexto, aborda-se alguns aspectos da importância da educação financeira. Método: Aplicação de questionário com perguntas sobre hábitos financeiros dos estudantes da UEM, analisando a frequência de uso do cartão de crédito, a existência de dívidas em atraso, o nível de conhecimento sobre juros e benefícios do cartão, bem como aspectos sobre endividamento e planejamento financeiro. Resultados e conclusões: Os resultados mostraram que o perfil de endividamento dos estudantes da UEM diverge daquele encontrado no país. O uso do cartão de crédito aparece em segundo lugar como meio de pagamento preferível pelos alunos, que possuem baixo nível de endividamento e inadimplência. No entanto, aproximadamente metade dos estudantes não adotam práticas de planejamento financeiro, o que é preocupante. Implicações da pesquisa: O estudo recomenda que a universidade promova ações de educação financeira com o objetivo de mostrar a importância do ato de planejar as finanças individuais. Originalidade/valor: Escassez de estudos que abordam especificamente o endividamento dos estudantes universitários com ênfase no uso do cartão de crédito., Objetivo: Analizar el endeudamiento, con énfasis en el uso de tarjetas de crédito, así como el nivel de conocimientos financieros, de los estudiantes del campus principal de la Universidad Estatal de Maringá (UEM) en el año 2023. Marco teórico: Basado en el uso generalizado de tarjetas de crédito como medio de pago y acceso al crédito en un contexto de alto endeudamiento y morosidad de las familias brasileñas. En este contexto, se abordan algunos aspectos de la importancia de la educación financiera. Método: Aplicación de un cuestionario con preguntas sobre los hábitos financieros de los estudiantes de la UEM, analizando la frecuencia de uso de tarjetas de crédito, la existencia de deudas vencidas, el nivel de conocimiento sobre intereses y beneficios de la tarjeta, así como aspectos sobre endeudamiento y planificación financiera. Resultados y conclusiones: Los resultados mostraron que el perfil de endeudamiento de los estudiantes de la UEM difiere del encontrado en el país. El uso de tarjetas de crédito aparece en segundo lugar como medio de pago preferente por parte de los estudiantes, quienes tienen un bajo nivel de endeudamiento y morosidad. Sin embargo, aproximadamente la mitad de los estudiantes no adoptan prácticas de planificación financeira, lo cual es preocupante. Implicaciones de la investigación: El estudio recomienda que las universidades promuevan acciones de educación financiera con el objetivo de mostrar la importancia de planificar las finanzas individuales. Originalidad/valor: Escasez de estudios que aborden específicamente el endeudamiento de los estudiantes universitarios con énfasis en el uso de tarjetas de crédito.

Nearly half of Africa’s economies are on the brink of debt distress. Unlike previous debt crises, the current one is characterised by a shift from multilateral to commercial and bilateral creditors, notably China, and the proliferation of Eurobonds. Pressured by heavy debt burdens, there is a risk that African governments divert funds from essential sectors such as education, health care and agriculture, causing a vicious cycle of stalled development, food insecurity and an elevated risk of socio-political instability.

Whereas previous research has often struggled to disentangle the behavioral effects of gratitude and indebtedness felt in response to favors received by individuals, the present article clearly manifests their unique functions by investigating what happens if not just the individual but also their romantic partner is involved in a mutual exchange of favors. We propose that people in communal relationships share each other's social debt toward others that are not part of the dyad, and the emotion of indebtedness plays a vital role in that process. Three preregistered experiments revealed that people's emotions (gratitude and indebtedness) toward favors that their partners receive from others, or extend to them, are similar to when they receive or extend these favors themselves. Study 1 (N = 470) revealed that participants experienced vicarious gratitude and indebtedness to favors extended to their partners by others. Additional studies suggested that social debt between participants and third parties could be repaid by (Study 2; N = 507) and repaid to (Study 3; N = 304) their partners. These effects did not exist for exchanges in noncommunal relationships, indicating that these could not be simply attributed to indirect reciprocity. Rather, we believe that social debt sharing is a core feature of communal relationships in social exchange, and the emotion of indebtedness forms the psychological mechanism underlying this process. Crucially, indebtedness but not gratitude drove people's responses to shared debts, suggesting a unique function of indebtedness in mediating the social exchange of communal dyads. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Nearly half of Africa’s economies are on the brink of debt distress. Unlike previous debt crises, the current one is characterised by a shift from multilateral to commercial and bilateral creditors, notably China, and the proliferation of Eurobonds. Pressured by heavy debt burdens, there is a risk that African governments divert funds from essential sectors such as education, health care and agriculture, causing a vicious cycle of stalled development, food insecurity and an elevated risk of socio-political instability.

Nearly half of Africa’s economies are on the brink of debt distress. Unlike previous debt crises, the current one is characterised by a shift from multilateral to commercial and bilateral creditors, notably China, and the proliferation of Eurobonds. Pressured by heavy debt burdens, there is a risk that African governments divert funds from essential sectors such as education, health care and agriculture, causing a vicious cycle of stalled development, food insecurity and an elevated risk of socio-political instability.

Syftet med studien var att undersöka socialsekreterares upplevelser av otillåten påverkan, inklusive hot, trakasserier och skuldbeläggning. Fokus låg på att identifiera de emotionella och praktiska strategierna som socialsekreterare använder för att hantera sådana incidenter, samt de åtgärder som upplevs finnas inom myndigheten för att bemöta dem. Studien använde en kvalitativ metodologisk ansats och tio socialsekreterare från olika kommuner i Sverige deltog i individuella intervjuer. Empirin analyserades utifrån tematisk analysmetod och resultatet visade att otillåten påverkan som fenomen var vanligt förekommande på arbetsplatsen. De vanligaste erfarenheterna av otillåten påverkan inkluderade hot om självmord, hot om fysiskt våld och skuldbeläggning. Skuldbeläggningen uttrycktes ofta genom att klienter höll socialsekreterarna ansvariga för deras situation och för att förstöra deras liv. Intervjupersonerna beskrev sina upplevelser av dessa händelser som obehagliga, skrämmande och präglade av maktlöshet. För att hantera dessa incidenter använde socialsekreterarna flera strategier, inklusive emotionell distansering, kollegial ventilation och rolldistansering mellan deras professionella och personliga identitet. Trots att syftet med studien inte var att jämföra kommuner emellan, noterades en betydande skillnad i upplevelserna av vilka resurser och åtgärder som myndigheterna hade i olika kommuner. Vissa socialsekreterare hade tillgång till rutiner, utbildning och riktlinjer för att hantera händelser av otillåten påverkan, medan andra inte hade samma möjligheter. Detta lyfts fram och diskuteras eftersom vi observerade att denna aspekt hade en betydande inverkan på socialsekreterarnas arbetsmiljö och välbefinnande. Resultatet analyserades med hjälp av de teoretiska perspektiven coping, empatitrötthet, byråkratisk organisation och handlingsutrymme., The purpose of the study was to explore social worker’s experiences of undue influence including threats, harassment and blame. The focus was on identifying the emotional and practical strategies social workers use to handle such incidents, as well as the measures perceived to be in place within the organization to address them. The study employed a qualitative methodological approach, with ten social workers from various Swedish municipalities participated in individual interviews. The empirical data where analyzed using thematic analysis and the results indicated that undue influence was common. The most common experiences of undue influence included threats of suicided, threats of physical violence and blame. Blame was often expressed through clients holding social workers responsible for their situation and the destruction of their lives. Participant described their experiences of this as uncomfortable, frightening and characterized by a sense of powerlessness. To cope with these incidents, social workers used several strategies including emotional distancing, collegial ventilation and a separation between their professional and personal identity. Even though the purpose of the study wasn’t to compare municipalities, a significant difference was noted in the resources and measures the authority had in different municipalities. Some social workers had access to procedures, training and guidelines for dealing with undue influence, while others did not have the same. This is highlighted and discussed because we observed that this factor had a significant impact on the social worker’s work environment and wellbeing. The analysis of the results was conducted using theories of coping, compassion fatigue, bureaucratic organization and discretion.

This thesis explores the interaction between frontline service officials and clients in customer service calls to the Swedish Enforcement Authority (SEA), a national government agency working with debts. The aim is to shed light on these service calls as interactional, meaning-making encounters between callers and frontline service officials. A sub-aim is to gain an understanding of how the SEA’s mission and core values are interpreted, balanced and implemented in conversation. Drawing on the theoretical and methodological framework of Conversation Analysis (CA), the thesis investigates how communication between SEA frontline officials and clients unfolds, and how institutional regulations, norms and relationships are invoked and negotiated. The data consists of audio recordings of 113 naturally occurring phone calls to the SEA’s centralised customer service. The four analytical chapters explore different aspects of the interactional encounters. First, the openings of the encounters are analysed, focusing on how callers achieve service, and how the participants orient to serviceability and legitimacy. Secondly, the analysis addresses how factual information from the SEA’s institutional records is accessed, handled and responded to by the participants. In this way, the analysis illustrates how the participants display epistemic stances, and how the SEA’s mission to provide information, and to activate and educate clients, is translated into practice. Thirdly, frontline service officials’ explanations of a key SEA process are studied, revealing how the participants’ intersubjectivity is established, challenged and negotiated. Fourthly and finally, an analysis of how call takers recommend future courses of action to callers is presented, which demonstrates how the participants’ deontic rights to decide on future actions are allocated in the customer service calls. In sum, the thesis brings to light what happens in conversations between callers and frontline service

This thesis explores the interaction between frontline service officials and clients in customer service calls to the Swedish Enforcement Authority (SEA), a national government agency working with debts. The aim is to shed light on these service calls as interactional, meaning-making encounters between callers and frontline service officials. A sub-aim is to gain an understanding of how the SEA’s mission and core values are interpreted, balanced and implemented in conversation. Drawing on the theoretical and methodological framework of Conversation Analysis (CA), the thesis investigates how communication between SEA frontline officials and clients unfolds, and how institutional regulations, norms and relationships are invoked and negotiated. The data consists of audio recordings of 113 naturally occurring phone calls to the SEA’s centralised customer service. The four analytical chapters explore different aspects of the interactional encounters. First, the openings of the encounters are analysed, focusing on how callers achieve service, and how the participants orient to serviceability and legitimacy. Secondly, the analysis addresses how factual information from the SEA’s institutional records is accessed, handled and responded to by the participants. In this way, the analysis illustrates how the participants display epistemic stances, and how the SEA’s mission to provide information, and to activate and educate clients, is translated into practice. Thirdly, frontline service officials’ explanations of a key SEA process are studied, revealing how the participants’ intersubjectivity is established, challenged and negotiated. Fourthly and finally, an analysis of how call takers recommend future courses of action to callers is presented, which demonstrates how the participants’ deontic rights to decide on future actions are allocated in the customer service calls. In sum, the thesis brings to light what happens in conversations between callers and frontline service

Syftet med studien var att undersöka socialsekreterares upplevelser av otillåten påverkan, inklusive hot, trakasserier och skuldbeläggning. Fokus låg på att identifiera de emotionella och praktiska strategierna som socialsekreterare använder för att hantera sådana incidenter, samt de åtgärder som upplevs finnas inom myndigheten för att bemöta dem. Studien använde en kvalitativ metodologisk ansats och tio socialsekreterare från olika kommuner i Sverige deltog i individuella intervjuer. Empirin analyserades utifrån tematisk analysmetod och resultatet visade att otillåten påverkan som fenomen var vanligt förekommande på arbetsplatsen. De vanligaste erfarenheterna av otillåten påverkan inkluderade hot om självmord, hot om fysiskt våld och skuldbeläggning. Skuldbeläggningen uttrycktes ofta genom att klienter höll socialsekreterarna ansvariga för deras situation och för att förstöra deras liv. Intervjupersonerna beskrev sina upplevelser av dessa händelser som obehagliga, skrämmande och präglade av maktlöshet. För att hantera dessa incidenter använde socialsekreterarna flera strategier, inklusive emotionell distansering, kollegial ventilation och rolldistansering mellan deras professionella och personliga identitet. Trots att syftet med studien inte var att jämföra kommuner emellan, noterades en betydande skillnad i upplevelserna av vilka resurser och åtgärder som myndigheterna hade i olika kommuner. Vissa socialsekreterare hade tillgång till rutiner, utbildning och riktlinjer för att hantera händelser av otillåten påverkan, medan andra inte hade samma möjligheter. Detta lyfts fram och diskuteras eftersom vi observerade att denna aspekt hade en betydande inverkan på socialsekreterarnas arbetsmiljö och välbefinnande. Resultatet analyserades med hjälp av de teoretiska perspektiven coping, empatitrötthet, byråkratisk organisation och handlingsutrymme., The purpose of the study was to explore social worker’s experiences of undue influence including threats, harassment and blame. The focus was on identifying the emotional and practical strategies social workers use to handle such incidents, as well as the measures perceived to be in place within the organization to address them. The study employed a qualitative methodological approach, with ten social workers from various Swedish municipalities participated in individual interviews. The empirical data where analyzed using thematic analysis and the results indicated that undue influence was common. The most common experiences of undue influence included threats of suicided, threats of physical violence and blame. Blame was often expressed through clients holding social workers responsible for their situation and the destruction of their lives. Participant described their experiences of this as uncomfortable, frightening and characterized by a sense of powerlessness. To cope with these incidents, social workers used several strategies including emotional distancing, collegial ventilation and a separation between their professional and personal identity. Even though the purpose of the study wasn’t to compare municipalities, a significant difference was noted in the resources and measures the authority had in different municipalities. Some social workers had access to procedures, training and guidelines for dealing with undue influence, while others did not have the same. This is highlighted and discussed because we observed that this factor had a significant impact on the social worker’s work environment and wellbeing. The analysis of the results was conducted using theories of coping, compassion fatigue, bureaucratic organization and discretion.

This research aims to group samples of indebted Mexican households that share similar socioeconomic attributes using the k-means algorithm so that nonlinear models are estimated to measure the effects of each group's debt on their savings and consumption. The algorithm was implemented on indebted households included in the ENIGH 2018. As a result, four clústers were formed where one stood out by making up 3.4% of the sample; however, its average indebtedness rate exceeds the average indebtedness rate by 53 percentage points from the rest of the clústers. Modern clústering techniques are recommended to utilize the abundance of official data and develop data-driven economic policies targeted at particular population groups. The originality of this research is based on the use of an unsupervised algorithm for the choice of the studied sample. In conclusion, the households with the highest levels of over-indebtedness are made up of those where the head has higher education, regardless of the income decile to which the household belongs., El objetivo de esta investigación es agrupar muestras de hogares endeudados mexicanos que compartan atributos socioeconómicos similares mediante el algoritmo k-medias de manera que se estimen modelos no lineales para medir los efectos de la deuda de cada grupo en su ahorro y consumo. El algoritmo se implementó sobre hogares endeudados incluidos en la ENIGH 2018. Como resultado se conformaron cuatro clústeres donde uno sobresalió al conformar el 3.4% de la muestra, sin embargo, su tasa de endeudamiento promedio excede en 53 puntos porcentuales a la tasa de endeudamiento promedio del resto de los clústeres. Se recomienda el uso de técnicas de agrupación modernas para aprovechar la abundancia de datos oficiales y para elaborar políticas económicas, basadas en datos, dirigidas a grupos particulares de la población. La originalidad de esta investigación se basa en el uso de un algoritmo no supervisado para la elección de la muestra estudiada. Como conclusión los hogares con mayores niveles de sobreendeudamiento se conforman por aquellos donde el jefe cuenta con estudios superiores, indistintamente del decil de ingreso al que pertenezca el hogar.

We investigate the effects of house- and condominium prices on a household's debt-to-income based on the type of municipality. With data from 2010-2017 for all of Sweden's municipalities we use a panel data regression and find that both house- and condominium price has a significant effect on debt-to-income with control variables of age, age! and education added to the model. The difference in effect on debt-to-income, depending on the type of the municipality is most significant between rural and metropolitan when we investigate condominium prices and between rural and urban when we investigate house prices meaning that there is a difference in effect depending on the type of the municipality. We determine that the effect of condominium price is highest for metropolitan, and the effect of house price is highest for urban.

El uso adecuado de los recursos de un grupo familiar tiene una incidencia directa en su calidad de vida y en las posibilidades de ahorro e inversión, e incluso en el aseguramiento del mantenimiento a un futuro. Este es un asunto que requiere un conocimiento que permita tomar de decisiones adecuadas sobre el destino de sus recursos. En este trabajo se propuso como objetivo estructurar un modelo de educación financiera para la gestión de las finanzas familiares de Risaralda (Colombia). Para lograrlo, se hizo uso del enfoque cuantitativo y se aplicó un instrumento para recopilar información sobre el manejo de los recursos de las familiares de Risaralda, cuyas variables incluyeron la educación financiera a través de la medición de las variables de endeudamiento familiar, capacidad de ahorro e ingresos. Los resultados permitieron identificar que la población objeto de estudio requiere contar con el conocimiento para usar de forma más efectiva sus finanzas y resguardar el patrimonio familiar. A partir de ello, se propone un modelo de educación financiera como alternativa de gestión de los recursos familiares., The proper use of resources within a family group has a direct impact on their quality of life, savings and investment opportunities, and even ensuring future maintenance. This is a matter that requires knowledge to make appropriate decisions regarding the allocation of their resources. In this work, the objective was to structure a financial education model for managing family finances in Risaralda (Colombia). To achieve this, a quantitative approach was used, and an instrument was applied to gather information about the management of resources within Risaralda families, whose variables included financial education measured through variables such as family indebtedness, savings capacity, and income. The results allowed to identify that the target population needs knowledge to effectively manage their finances and safeguard their family assets. From there, a financial education model is proposed as an alternative for managing family resources.

Currently, hedonistic consumption has been idealized as a representation of self-realization and indebtedness has been normalized through marketing and advertising, generating ambivalence in traditionally austere populations. The objective of the study was to determine the relationship between the attitude towards indebtedness and compulsive buying behavior in residents of the department of Junín in Peru. The research with a quantitative approach and a correlational level applied the non-experimental, cross-sectional descriptive correlational design. The sample consisted of 2,396 residents who were administered the Attitude Scale towards Indebtedness and the Compulsive Purchases Questionnaire. As a result, a very high (.800) and highly significant (p<.001) positive relationship was found between both variables; in the variable attitude towards indebtedness, the neutral level (48%) predominated, followed by the unfavorable level (34.3%); and in compulsive shopping behavior, the medium level prevailed (49.6%), followed by the low level with (35.1%). It is concluded that there is a positive and significant relationship between the attitude towards indebtedness and compulsive buying behavior, the greater the balance in attitudes towards indebtedness, the greater the balance in compulsive buying behavior of these residents, Actualmente se ha idealizado al consumo hedonista como una representación de la autorrealización y se ha normalizado el endeudamiento a través del marketing y la publicidad, generando ambivalencias en poblaciones tradicionalmente austeras. El objetivo del estudio fue determinar la relación entre la actitud hacia el endeudamiento y el comportamiento compulsivo de compra en pobladores del departamento de Junín en Perú. La investigación de enfoque cuantitativo y nivel correlacional aplicó el diseño no experimental, transversal descriptivo correlacional. La muestra estuvo constituida por 2.396 pobladores a quienes se administró la Escala de Actitud hacia el Endeudamiento y el Cuestionario de Compras Compulsivas. Como resultado se halló relación positiva muy alta (,800) y altamente significativa (p<,001) entre ambas variables; en la variable actitud hacia el endeudamiento, predominó el nivel neutro (48%), seguido del nivel desfavorable (34,3%); y en el comportamiento compulsivo de compras, prevaleció el nivel medio (49,6%), seguido del nivel bajo con (35,1%). Se concluye que existe una relación positiva y significativa entre la actitud hacia el endeudamiento y el comportamiento compulsivo de compra, a mayor equilibrio en las actitudes hacia el endeudamiento, mayor equilibrio en comportamiento compulsivo de compra de estos pobladores.

Tato bakalářská práce se zabývá finanční analýzou vybraných podniků zpracovávajících dřevo. Teoretická část je věnovaná popsání teoretických základů finanční analýzy a jejích nástrojů. V praktické části jsou představeny podniky Dřevoterm a TVAR Klatovy. Na oba podniky je aplikovaná finanční analýza a její výsledky jsou srovnávány nejen mezi sebou ale i s průměrem zpracovatelského průmyslu. V závěru práce jsou na základě výsledků oběma podnikům udělena doporučení pro optimalizaci jejich financí., This bachelor's thesis is focused on financial analysis of selected wood processing companies. The theoretical part is dedicated to description of the theoretical foundations of financial analysis and its tools. In the practical part, the companies Dřevoterm and TVAR Klatovy are presented. A financial analysis is applied to both companies and its results are compared not only with each other but also with the average of the manufacturing industry. In the conclusion there are given to both companies recommendations based on the results of the financial analysis., Fakulta ekonomicko-správní, Student přednesl obhajobu práce s názvem:Finanční analýza vybraných podniků zabývajících se zpracováním dřeva. Cílem práce je komplexní posouzení finanční situace dvou vybraných podniků zabývajících se zpracováním dřeva. Jejich finanční situace bude zkoumána za pomoci nástrojů finanční analýzy s cílem o co nejpřesnější zachycení jejich hospodaření ve finančním vyjádření. Na základě výsledků budou vytvořena doporučení pro optimalizaci podnikových financí. Během rozpravy byly položeny dotazy dle posudku vedoucího bakalářské práce: Otázka 1.:Pro některá z Vašich doporučení by bylo vhodné získat ještě další interní informace (např. pro doporučení rozšířit produkci by bylo vhodné znát aktuální odbyt produkce). Budete výsledky prezentovat analyzovaným podnikům, resp. jste s některým z nich v přímém kontaktu? Otázka 2.:Co Vás vedlo k výběru tohoto odvětví, resp. těchto podniků? Student na otázky reagoval., Dokončená práce s úspěšnou obhajobou

Tato bakalářská práce se zabývá zhodnocením finančního zdraví družstva Agricola pomocí technické finanční analýzy v letech 2016-2021. Práce je rozdělena na část teoretickou a na část praktickou. V teoretické části je definován pojem finanční analýza, její účel, funkce a uživatelé. Dále jsou zde popsány zdroje finanční analýzy, jednotlivé metody a ukazatelé. Praktická část se zaměřuje na charakteristiku družstva Agricola, dále je zde provedena finanční analýza pomocí ukazatelů, které jsou vysvětleny v první části práce., This bachelor thesis looks at assessing the financial health of the Agricola cooperative through technical financial analysis in 2016-2021. The work is divided into theoretical and practical parts. The theoretical part defines the concept of financial analysis, its purpose, functions and users. It also describes sources of financial analysis, individual methods and indicators. The practical part focuses on the characteristics of the Agricola cooperative, and there is also a financial analysis using indicators that are explained in the first part of the thesis., Fakulta ekonomicko-správní, Studentka přednesla téma své BP Zhodnocení finančního zdraví Družstva Agricola, otázka vedoucí BP: 1. Čím si vysvětlujete pásmo šedé zóny u Altmanova modelu pro společnosti neobchodované na kapitálovém trhu? Otázky a náměty z obhajoby: Jaké je produktové portfolio zkoumaného družstva? Je v družstvu zavedena přidružená výroba? Znáte nějaký současný trend v zemědělství? Studentka otázky zodpověděla., Dokončená práce s úspěšnou obhajobou

Currently, hedonistic consumption has been idealized as a representation of self-realization and indebtedness has been normalized through marketing and advertising, generating ambivalence in traditionally austere populations. The objective of the study was to determine the relationship between the attitude towards indebtedness and compulsive buying behavior in residents of the department of Junín in Peru. The research with a quantitative approach and a correlational level applied the non-experimental, cross-sectional descriptive correlational design. The sample consisted of 2,396 residents who were administered the Attitude Scale towards Indebtedness and the Compulsive Purchases Questionnaire. As a result, a very high (.800) and highly significant (p<.001) positive relationship was found between both variables; in the variable attitude towards indebtedness, the neutral level (48%) predominated, followed by the unfavorable level (34.3%); and in compulsive shopping behavior, the medium level prevailed (49.6%), followed by the low level with (35.1%). It is concluded that there is a positive and significant relationship between the attitude towards indebtedness and compulsive buying behavior, the greater the balance in attitudes towards indebtedness, the greater the balance in compulsive buying behavior of these residents, Actualmente se ha idealizado al consumo hedonista como una representación de la autorrealización y se ha normalizado el endeudamiento a través del marketing y la publicidad, generando ambivalencias en poblaciones tradicionalmente austeras. El objetivo del estudio fue determinar la relación entre la actitud hacia el endeudamiento y el comportamiento compulsivo de compra en pobladores del departamento de Junín en Perú. La investigación de enfoque cuantitativo y nivel correlacional aplicó el diseño no experimental, transversal descriptivo correlacional. La muestra estuvo constituida por 2.396 pobladores a quienes se administró la Escala de Actitud hacia el Endeudamiento y el Cuestionario de Compras Compulsivas. Como resultado se halló relación positiva muy alta (,800) y altamente significativa (p<,001) entre ambas variables; en la variable actitud hacia el endeudamiento, predominó el nivel neutro (48%), seguido del nivel desfavorable (34,3%); y en el comportamiento compulsivo de compras, prevaleció el nivel medio (49,6%), seguido del nivel bajo con (35,1%). Se concluye que existe una relación positiva y significativa entre la actitud hacia el endeudamiento y el comportamiento compulsivo de compra, a mayor equilibrio en las actitudes hacia el endeudamiento, mayor equilibrio en comportamiento compulsivo de compra de estos pobladores.

We investigate the effects of house- and condominium prices on a household's debt-to-income based on the type of municipality. With data from 2010-2017 for all of Sweden's municipalities we use a panel data regression and find that both house- and condominium price has a significant effect on debt-to-income with control variables of age, age! and education added to the model. The difference in effect on debt-to-income, depending on the type of the municipality is most significant between rural and metropolitan when we investigate condominium prices and between rural and urban when we investigate house prices meaning that there is a difference in effect depending on the type of the municipality. We determine that the effect of condominium price is highest for metropolitan, and the effect of house price is highest for urban.

Background: Gambling disorder (GD) is a behavioural addiction in which a person faces negative consequences due to uncontrolled gambling, such as financial, personal, or relational difficulties. GD more often affects men but both men and women face severe consequences of GD. Psychiatric comorbidity is the rule rather than the exception and suicidality is abundant. Health issues such as obesity and cardiovascular disease are also common. Financial difficulties are common and might be both a consequence of and a risk factor for GD.Aim and methods: To examine, through registry and qualitative research, comorbidity, intentional self-harm, suicide and mortality in GD. In Study I, standardized mortality ratios for men and women with GD were compared to the general population and potential risk factors for suicidality and mortality were investigated (N=2099). In Study II, the effect of comorbid alcohol and drug use disorders on intentional self-harm in individuals with GD was examined (N=2099). In Study III, the effects of psychiatric and socioeconomic risk factors on intentional self-harm (N=848) were examined, and in Study IV, a gender- and age-matched cohort was utilized to investigate the association between GD,suicide, and general mortality in relation to known risk factors in men and women (N=10,792). Finally,a qualitative interview study (V) investigated, through qualitative content analysis (N=7), experiences of suicidality in women with GD and potential mediators of suicidality. Results: In the first study, mortality and suicide levels were greatly elevated in GD. Depression was associated with suicide death, and age and cardiovascular disease predicted general mortality. However,in the fourth study, GD did not appear to be a significant risk factor for the increase in suicide and general mortality when controlling for previously known risk factors. In the second and third studies,female gender, and psychiatric comorbidity such as substance use diagnoses, anxiety

Purpose: Analyze the level of indebtedness of companies and the risk or volatility of their share prices over time in drastic scenarios such as the 2020 crisis generated by Covid 19. Design/Methodology: The sample is made up of six companies listed on the Mexican Stock Exchange from different sectors that were affected at different levels by the Covid 19 crisis; An analysis was performed considering the debt to total assets ratio and the volatility of the share price, using a correlation analysis and a GARCH model. Findings: Evidence was found that indebtedness behaves inversely with the price per share and volatility is more persistent if there is greater leverage. Practical implications: Firms with debt-financed growth strategies experience higher volatility and risk, as well as lower shock resilience and stability in firm value. Originality/Value: Demonstrate the resilience and value stability of companies with different debt strategies in a context of systemic risk such as the crisis generated by Covid 19 in 2020, with debt representing a greater risk for the value of the companies. companies when changing from a stable period to one of crisis., Propósito: Analizar el nivel de endeudamiento de las empresas y el riesgo o volatilidad de los precios de sus acciones a lo largo del tiempo en escenarios drásticos como la crisis del 2020 generada por el COVID 19. Diseño/Metodología: La muestra se compone de seis empresas que cotizan en la Bolsa Mexicana de Valores de diferentes sectores que fueron afectadas en distintos niveles por la crisis del COVID 19. Se realizó un análisis considerando la relación deuda-activos totales y la volatilidad del precio de la acción, utilizando un análisis de correlación y un modelo GARCH. Resultados: Los resultados sugieren que el endeudamiento se comporta de manera inversa con el precio por acción y la volatilidad es más persistente si se tiene un mayor apalancamiento. Implicaciones: Las empresas con estrategias de crecimiento financiadas con deuda sufren mayor volatilidad y riesgo, así como menor resiliencia ante las crisis y estabilidad en el valor de la empresa. Originalidad/Valor: Evidenciar la capacidad de resiliencia y estabilidad del valor las empresas con diferentes estrategias de endeudamiento en un contexto de riesgo sistémico como la crisis generada por el COVID 19 en el año 2020, representando un mayor riesgo la deuda para el valor de las empresas al cambiar de un periodo estable a uno de crisis.

The pandemic has developed delimiting approaches in vulnerable aspects for the sustenance to be carried in a certain period of time, taking decisions to consequences of financial decisions, taking advantage of the synergy of the study and mutual benefit, under the perception of the objective of the cause-effect analysis and factors that prioritize the time limit of payment, determines the descriptive scope and the purpose of reaching the facts in a certain context, in the Cooperative of Savings and Credit OSCUS Ltda., for which a questionnaire was applied to the cardholders as well as to a sample of 187 members of the Cooperative, therefore, the incidence of the pandemic of COVID 19 and the descriptive strategies in the evaluation of needs and the process of integral information that contributed to a forceful approach for the relationship with the members were analyzed. Likewise, a bibliographic review was carried out that favored the analysis of the factors and the correspondence of the users with the institution's credit cards., La pandemia ha desarrollado enfoques delimitantes en aspectos vulnerables para el sustento a llevar en cierto lapso, tomando decisiones a consecuencias de decisiones financieras, aprovechando la sinergia del estudio y beneficio mutuo, bajo la percepción del objetivo del análisis de causa-efecto y factores que priorizan al tiempo límite de pago, determina el alcance descriptivo y la finalidad de alcanzar los hechos en un contexto determinado, en la Cooperativa de Ahorro y Crédito OSCUS Ltda., para lo cual se aplicó un cuestionario a los tarjetahabientes como también una muestra de 187 s ocios de la Cooperativa, por ende encamino analizar la incidencia de la pandemia de COVID 19 y las estrategias descriptivas en la evaluación de necesidades y el proceso de información integral que contribuyo a un enfoque contundente para la relación con los socios. De igual modo, se ejecutó revisión bibliográfica que favoreció análisis de los factores y la correspondencia de los usuarios con las tarjetas de crédito de la institución.

The pandemic has developed delimiting approaches in vulnerable aspects for the sustenance to be carried in a certain period, taking decisions to consequences of financial decisions, taking advantage of the synergy of the study and mutual benefit, under the perception of the objective of the cause-effect analysis and factors that prioritize the time limit of payment, determines the descriptive scope and the purpose of reaching the facts in a certain context, in the Cooperative of Savings and Credit OSCUS Ltda., for which a questionnaire was applied to the cardholders as well as to a sample of 187 members of the Cooperative, therefore, the incidence of the pandemic of COVID 19 and the descriptive strategies in the evaluation of needs and the process of integral information that contributed to a forceful approach for the relationship with the members were analyzed. Likewise, a bibliographic review was carried out that favoured the analysis of the factors and the correspondence of the users with the institution's credit cards., La pandemia ha desarrollado enfoques delimitantes en aspectos vulnerables para el sustento a llevar en cierto lapso, tomando decisiones a consecuencias de decisiones financieras, aprovechando la sinergia del estudio y beneficio mutuo, bajo la percepción del objetivo del análisis de causa-efecto y factores que priorizan al tiempo límite de pago, determina el alcance descriptivo y la finalidad de alcanzar los hechos en un contexto determinado, en la Cooperativa de Ahorro y Crédito OSCUS Ltda., para lo cual se aplicó un cuestionario a los tarjetahabientes como también una muestra de 187 s ocios de la Cooperativa, por ende encamino analizar la incidencia de la pandemia de COVID 19 y las estrategias descriptivas en la evaluación de necesidades y el proceso de información integral que contribuyo a un enfoque contundente para la relación con los socios. De igual modo, se ejecutó revisión bibliográfica que favoreció análisis de los factores y la correspondencia de los usuarios con las tarjetas de crédito de la institución.

Swedish households are borrowing like never before: the debt to income ratio, consumption loans and the amount of debt registered with the Swedish Enforcement Authority have been steadily increasing over the last decade. Meanwhile, life-changing events such as unemployment, divorce and sickness have been identified as drivers of over-indebtedness. The objective of this thesis is to establish whether there is a link between life-changing events and the level of debt with the SEA on the aggregate level. The data comes from various Swedish government agencies between 2010 – 2019. The method applied is a population weighted Ordinary Least Square model with time and municipality fixed effects. The results indicate that an increase in unemployment and divorce rates correlate with an average increase in the share of the population indebted to the Swedish Enforcement Authority. This applies to both men and women, but the association is stronger for men.

This study aims to analyze the relationships between corporate governance instruments on the wealth of financial intermediaries in wide-ranging. The data employed in this study are secondary data from nine (9) commercial banks and covered the years 2013-2020. The approach used in data processing is a 2SLS estimation and multilevel mixed-effects for the dependent variable natural logarithm of total assets. The results provided by the econometric analysis show that board size, sovereign committees, Net Interest Margin (NIM), Non-Performing Loans (NPL’s), and equity to liabilities have an important impact on the protection of the assets of financial institutions. While surprising results have been generated in the composition of the board structure in terms of gender diversity, they have turned out to be insignificant. The originality and value of this study lie in the approach of including the characteristics of the board, as well as the combination of some financial indicators different from previous studies, which makes more comprehensive the study of the impact of board composition on increasing the wealth of banks.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The oil sector is currently considered one of the most outstanding in the world, being the main source of raw material for means of transportation and other transformation processes that end up in products that are used in society. In this way, this article aims to determine the correlations between liquidity and indebtedness indicators in the Colombian oil sector 2011-2020. The methodology developed is directed towards the quantitative approach, with a descriptive correlational type of research, with a sample of 798 companies in the sector between the years 2011-2020, starting with a description of the financial indicators and subsequently establishing the levels of association between both elements. . The results show positive correlations within the liquidity and indebtedness indicators of the oil sector in Colombia between the years studied, in the Current Ratio and Acid Test indicators from liquidity, and Indebtedness and Solidity Level. It is concluded that this association allows describing the market trends of the oil and natural gas sector, in which higher levels of liquidity translate directly into indebtedness for carrying out commercial operations, which meet different quality standards and review for the protection of the parties., El sector petrolero es considerado actualmente como uno de los más destacados en el mundo, siendo la principal fuente de materia prima para los medios de transporte y demás procesos de transformación que terminan en productos que se utilizan en la sociedad. De esta forma, el presente artículo tiene como objetivo determinar las correlaciones entre los indicadores de liquidez y endeudamiento en el sector petróleo colombiano 2011-2020. La metodología desarrollada se direcciona hacia el enfoque cuantitativo, con tipo de investigación descriptivo correlacional, con una muestra de 798 empresas del sector entre los años 2011-2020, iniciando con una descripción de los indicadores financieros y posteriormente estableciendo los niveles de asociación entre ambos elementos. Los resultados permiten evidenciar correlaciones positivas dentro de los indicadores de liquidez y endeudamiento del sector petrolero en Colombia entre los años estudiados, en los indicadores Razón Corriente y Prueba Ácida desde la liquidez, y Nivel de Endeudamiento y Solidez. Se concluye que dicha asociación permite describir las tendencias del mercado del sector petróleo y gas natural, en el que mayores niveles de liquidez se traducen directamente en endeudamiento para la realización de operaciones comerciales, que cumplen diferentes estándares de calidad y revisión para protección de las partes.

The pandemic has developed delimiting approaches in vulnerable aspects for the sustenance to be carried in a certain period of time, taking decisions to consequences of financial decisions, taking advantage of the synergy of the study and mutual benefit, under the perception of the objective of the cause-effect analysis and factors that prioritize the time limit of payment, determines the descriptive scope and the purpose of reaching the facts in a certain context, in the Cooperative of Savings and Credit OSCUS Ltda., for which a questionnaire was applied to the cardholders as well as to a sample of 187 members of the Cooperative, therefore, the incidence of the pandemic of COVID 19 and the descriptive strategies in the evaluation of needs and the process of integral information that contributed to a forceful approach for the relationship with the members were analyzed. Likewise, a bibliographic review was carried out that favored the analysis of the factors and the correspondence of the users with the institution's credit cards., La pandemia ha desarrollado enfoques delimitantes en aspectos vulnerables para el sustento a llevar en cierto lapso, tomando decisiones a consecuencias de decisiones financieras, aprovechando la sinergia del estudio y beneficio mutuo, bajo la percepción del objetivo del análisis de causa-efecto y factores que priorizan al tiempo límite de pago, determina el alcance descriptivo y la finalidad de alcanzar los hechos en un contexto determinado, en la Cooperativa de Ahorro y Crédito OSCUS Ltda., para lo cual se aplicó un cuestionario a los tarjetahabientes como también una muestra de 187 s ocios de la Cooperativa, por ende encamino analizar la incidencia de la pandemia de COVID 19 y las estrategias descriptivas en la evaluación de necesidades y el proceso de información integral que contribuyo a un enfoque contundente para la relación con los socios. De igual modo, se ejecutó revisión bibliográfica que favoreció análisis de los factores y la correspondencia de los usuarios con las tarjetas de crédito de la institución.

The pandemic has developed delimiting approaches in vulnerable aspects for the sustenance to be carried in a certain period, taking decisions to consequences of financial decisions, taking advantage of the synergy of the study and mutual benefit, under the perception of the objective of the cause-effect analysis and factors that prioritize the time limit of payment, determines the descriptive scope and the purpose of reaching the facts in a certain context, in the Cooperative of Savings and Credit OSCUS Ltda., for which a questionnaire was applied to the cardholders as well as to a sample of 187 members of the Cooperative, therefore, the incidence of the pandemic of COVID 19 and the descriptive strategies in the evaluation of needs and the process of integral information that contributed to a forceful approach for the relationship with the members were analyzed. Likewise, a bibliographic review was carried out that favoured the analysis of the factors and the correspondence of the users with the institution's credit cards., La pandemia ha desarrollado enfoques delimitantes en aspectos vulnerables para el sustento a llevar en cierto lapso, tomando decisiones a consecuencias de decisiones financieras, aprovechando la sinergia del estudio y beneficio mutuo, bajo la percepción del objetivo del análisis de causa-efecto y factores que priorizan al tiempo límite de pago, determina el alcance descriptivo y la finalidad de alcanzar los hechos en un contexto determinado, en la Cooperativa de Ahorro y Crédito OSCUS Ltda., para lo cual se aplicó un cuestionario a los tarjetahabientes como también una muestra de 187 s ocios de la Cooperativa, por ende encamino analizar la incidencia de la pandemia de COVID 19 y las estrategias descriptivas en la evaluación de necesidades y el proceso de información integral que contribuyo a un enfoque contundente para la relación con los socios. De igual modo, se ejecutó revisión bibliográfica que favoreció análisis de los factores y la correspondencia de los usuarios con las tarjetas de crédito de la institución.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

The objective of this article is to analyze the emergence of women's agrarian associations in the interior of Argentina during the second half of the 1990s. Some dimensions of analysis are prioritized, such as those linked to the structuring of the demands of these groups, their relationship with other agrarian entities, the various strategies of political mediation implemented and the speeches that were wielded in those processes. For this we recover, from an eminently qualitative approach, a set of sources that allow us to arrive at a better understanding of the problem posed., El presente artículo tiene por objetivo analizar la emergencia de asociaciones agrarias de mujeres en el interior de Argentina durante la segunda mitad de la década de 1990. Se priorizan algunas dimensiones de análisis como aquellas ligadas a la estructuración de las demandas de estos colectivos, a su relación con otras entidades agrarias, a las diversas estrategias de mediación política implementadas y a los discursos que se esgrimieron en esos procesos. Para ello recuperamos, desde un enfoque eminentemente cualitativo, un conjunto de fuentes que nos permiten arribar a una mejor comprensión del problema planteado.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

Agricultural activities represent a fundamental pillar of non-traditional production that feeds the country's gross domestic product and provincial productivity rates. The objective of the study was to determine the incidence of advertising investment on the business profitability of the agricultural sector in the province of Tungurahua, using a financial analysis that determines the relationship between the variables. The methodology used was of a quantitative correlational type, since it involved the interaction of advertising spending, sales, cost of sale, liquidity, and profitability. Public financial information from the Superintendency of Companies was used. The results determined the direct relationship between advertising cats with sales, levels of indebtedness. However, advertising investment strategies are not considered a priority for the development and economic growth of the sector, since it was concluded that there is no record of the movement of the account within its financial statements., Las actividades agrícolas representan un pilar fundamental de producción no tradicional que alimenta al producto interno bruto del país y a los índices de productividad provincial. El objetivo del estudio fue determinar la incidencia de la inversión publicitaria sobre la rentabilidad empresarial del sector agrícola de la provincia de Tungurahua, empleando un análisis financiero que, determine la relación entre las variables. La metodología empleada fue de tipo cuantitativo correlacional, pues, implicó la interacción del gasto publicidad, ventas, costo de venta, liquidez, rentabilidad. Se utilizó información financiera de carácter público a partir de la Superintendencia de Compañías. Los resultados determinaron la relación directa entre los gatos publicidad con las ventas, los niveles de endeudamiento. Sin embargo, las estrategias de inversión publicitaria no son consideradas como prioridad para desarrollo y crecimiento económico del sector, pues, se concluyó que no existe constancia en el movimiento de la cuenta dentro de sus estados financieros.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The objective of this research is to analyze the main financial, liquidity, indebtedness, management and profitability ratios of micro, small and medium-sized enterprises (MSMEs) in the Costa and Sierra regions of Ecuador using a quantitative approach of a descriptive and exploratory nature with data provided by 701 companies that registered their accounting and financial information to the Superintendency of Companies, Securities and Insurance in the year 2020. The results of this investigation showed that the general liquidity and strict liquidity of MSMEs in the Coast region are significantly higher than that shown by companies in the Sierra region. This study also showed that companies in the Sierra region have better returns, in terms of shareholder investment, than companies in the Coast; In addition, it was evidenced that there are no significant differences regarding the financing and administration of their assets. The conclusions of this research offer guidelines for future research on the factors that affect corporate profitability and business failure., La presente investigación tiene como objetivo analizar las principales ratios financieros, de liquidez, de endeudamiento, gestión y rentabilidad de las micros, pequeñas y medianas empresas (mipymes) de las regiones Costa y Sierra de Ecuador utilizando un enfoque cuantitativo de carácter descriptivo y exploratorio con datos suministrados por 701 empresas que registraron su información contable y financiera a la Superintendencia de Compañías, Valores y Seguros en el año 2020. Los resultados de esta investigación mostraron que la liquidez general y la liquidez estricta de las mipymes de la región Costa son significativamente mayores que la mostrada por las empresas de la región Sierra. Este estudio también mostró que las empresas de la región Sierra tienen mejores rendimientos, en términos de inversión de accionistas, que las empresas de la Costa; además, se evidenció que no existen diferencias significativas en cuanto al financiamiento y administración de sus activos. Las conclusiones de esta investigación ofrecen orientaciones a futuras investigaciones sobre los factores que inciden en la rentabilidad corporativa y fracaso empresarial.

Accelerated global development demands an evolving society that expands at the same or greater pace. For this reason, economic and financial aspects need a detailed study, and with this, the correct administration of money that derives to the economic welfare of the populations is guaranteed. Under this premise, this research aims to determine the impact of financial education on credit decision making in the study group, which are the members of the Fundación de Desarrollo Comunitario sin Fronteras, DECOF, who have credit operations in force as of 2021. Financial education, level of indebtedness, management of personal finances and delinquency are the variables selected for the study, and are based on Pearson's Chi-square correlation analysis supported by Cramer's V coefficient, in order to demonstrate the associativity of the variables and degree of correlation. The information was collected through the application of a survey to a total of 230 members, which was the estimated sample. The main findings show a strong incidence among the selected variables. Likewise, it was deduced that financial education and the level of indebtedness have a moderate correlation; however, the correlation between financial education and delinquency was very weak. Finally, it is added that 3 of the 4 correlations had sufficient statistical significance to deduce that there is associativity between the pairs of correlated variables according to Pearson's Chi-square test., El desarrollo global acelerado demanda una sociedad evolutiva que se expanda a igual o mayor ritmo. Es por ello, que los aspectos económicos y financieros necesitan un estudio pormenorizado, y con ello, se garantiza la correcta administración del dinero que deriva al bienestar económico de las poblaciones. Bajo esta premisa, con la presente investigación se pretende conocer la incidencia que tiene la educación financiera sobre la toma de decisiones crediticias en el grupo de estudio que son los socios de la Fundación de Desarrollo Comunitario sin Fronteras, DECOF, quienes cuentan con operaciones crediticias vigentes al año 2021. Educación financiera, nivel de endeudamiento, manejo de las finanzas personales y morosidad son las variables seleccionadas para el estudio, y se sustenta en el análisis de correlación Chi-cuadrado de Pearson apoyado del coeficiente V de Cramer, para así, demostrar la asociatividad de las variables y grado de correlación. La información se recolectó a través de la aplicación de una encuesta a un total de 230 socios, que fue la muestra estimada. Los hallazgos principales indican una incidencia fuerte entre las variables seleccionadas. Así mismo, se dedujo que la educación financiera y el nivel de endeudamiento tienen una correlación moderada, no obstante, la correlación entre educación financiera y morosidad fue muy débil. Finalmente, se agrega que 3 de las 4 correlaciones tuvieron significancia estadística suficiente para deducir que entre los pares de variables correlacionadas sí existe asociatividad de acuerdo con la prueba Chi-cuadrado de Pearson.

The oil sector is currently considered one of the most outstanding in the world, being the main source of raw material for means of transportation and other transformation processes that end up in products that are used in society. In this way, this article aims to determine the correlations between liquidity and indebtedness indicators in the Colombian oil sector 2011-2020. The methodology developed is directed towards the quantitative approach, with a descriptive correlational type of research, with a sample of 798 companies in the sector between the years 2011-2020, starting with a description of the financial indicators and subsequently establishing the levels of association between both elements. . The results show positive correlations within the liquidity and indebtedness indicators of the oil sector in Colombia between the years studied, in the Current Ratio and Acid Test indicators from liquidity, and Indebtedness and Solidity Level. It is concluded that this association allows describing the market trends of the oil and natural gas sector, in which higher levels of liquidity translate directly into indebtedness for carrying out commercial operations, which meet different quality standards and review for the protection of the parties., El sector petrolero es considerado actualmente como uno de los más destacados en el mundo, siendo la principal fuente de materia prima para los medios de transporte y demás procesos de transformación que terminan en productos que se utilizan en la sociedad. De esta forma, el presente artículo tiene como objetivo determinar las correlaciones entre los indicadores de liquidez y endeudamiento en el sector petróleo colombiano 2011-2020. La metodología desarrollada se direcciona hacia el enfoque cuantitativo, con tipo de investigación descriptivo correlacional, con una muestra de 798 empresas del sector entre los años 2011-2020, iniciando con una descripción de los indicadores financieros y posteriormente estableciendo los niveles de asociación entre ambos elementos. Los resultados permiten evidenciar correlaciones positivas dentro de los indicadores de liquidez y endeudamiento del sector petrolero en Colombia entre los años estudiados, en los indicadores Razón Corriente y Prueba Ácida desde la liquidez, y Nivel de Endeudamiento y Solidez. Se concluye que dicha asociación permite describir las tendencias del mercado del sector petróleo y gas natural, en el que mayores niveles de liquidez se traducen directamente en endeudamiento para la realización de operaciones comerciales, que cumplen diferentes estándares de calidad y revisión para protección de las partes.

Swedish households are borrowing like never before: the debt to income ratio, consumption loans and the amount of debt registered with the Swedish Enforcement Authority have been steadily increasing over the last decade. Meanwhile, life-changing events such as unemployment, divorce and sickness have been identified as drivers of over-indebtedness. The objective of this thesis is to establish whether there is a link between life-changing events and the level of debt with the SEA on the aggregate level. The data comes from various Swedish government agencies between 2010 – 2019. The method applied is a population weighted Ordinary Least Square model with time and municipality fixed effects. The results indicate that an increase in unemployment and divorce rates correlate with an average increase in the share of the population indebted to the Swedish Enforcement Authority. This applies to both men and women, but the association is stronger for men.

El objetivo de este estudio es analizar la calidad de la información sobre endeudamiento recogida por la Encuesta Financiera de las Familias (EFF). Para ello, implementamos un cruce de los datos de esta con los datos administrativos de la Central de Información de Riesgos (CIR), que contiene, con carácter mensual, todo el universo de préstamos vivos de más de 6.000 euros contraídos por personas físicas con entidades financieras en España. Teniendo en cuenta las diferencias entre ambas fuentes en relación con la información que recogen, construimos y comparamos diversas medidas de endeudamiento a nivel de hogar. Para minimizar las diferencias asociadas a las discrepancias en la composición del hogar según el padrón y la EFF, realizamos el análisis tanto en la muestra enlazada total como en un subconjunto de hogares comparables. Nuestros resultados muestran que, una vez controladas por las limitaciones del enlace, las medidas de endeudamiento calculadas con la EFF y con la CIR son similares. La proporción de hogares con deuda hipotecaria es del 25,8 % en la EFF y del 29,9 % en la CIR., The aim of this study is to analyse the quality of the information on indebtedness gathered by the Spanish Survey of Household Finances (“EFF” by its Spanish initials). To this end, we match EFF data with the administrative data from the Central Credit Register (“CIR” by its Spanish initials), which every month details all outstanding loans in excess of €6,000 arranged by individuals with financial institutions in Spain. Given the differences between the two sources in terms of the information they gather, we construct and compare various measurements of household indebtedness. In order to minimise the differences associated with the discrepancies in household composition according to the municipal population register and the EFF, we analyse both the total linked sample and a subset of comparable households. Our findings show that, after controlling for the limitations of the link, indebtedness calculated with the EFF and the CIR is similar. 25.8% of households have mortgage debt according to the EFF, versus 29.9% according to the CIR. Within indebted households, the median mortgage debt recorded in the EFF is only 0.5% lower than the figure according to the CIR. Non-mortgage debt differences are bigger, but not substantial. 18% of households have non-mortgage debt according to the EFF, versus 23% according to the CIR, and the median debt is 10% lower in the EFF. Moreover, the detailed information provided by the survey on the characteristics of households and their respective debts makes it possible to identify the age of the reference person and the existence of debts shared with individuals who are not members of the household as being the characteristics that have the most bearing on the discrepancies between the EFF and the CIR. The findings of this analysis will help improve the gathering of information and the protocols for interviewing households for the EFF.

El objetivo de este estudio es analizar la calidad de la información sobre endeudamiento recogida por la Encuesta Financiera de las Familias (EFF). Para ello, implementamos un cruce de los datos de esta con los datos administrativos de la Central de Información de Riesgos (CIR), que contiene, con carácter mensual, todo el universo de préstamos vivos de más de 6.000 euros contraídos por personas físicas con entidades financieras en España. Teniendo en cuenta las diferencias entre ambas fuentes en relación con la información que recogen, construimos y comparamos diversas medidas de endeudamiento a nivel de hogar. Para minimizar las diferencias asociadas a las discrepancias en la composición del hogar según el padrón y la EFF, realizamos el análisis tanto en la muestra enlazada total como en un subconjunto de hogares comparables. Nuestros resultados muestran que, una vez controladas por las limitaciones del enlace, las medidas de endeudamiento calculadas con la EFF y con la CIR son similares. La proporción de hogares con deuda hipotecaria es del 25,8 % en la EFF y del 29,9 % en la CIR. Dentro de los hogares endeudados, la deuda hipotecaria mediana recogida en la EFF es solo un 0,5 % inferior a la recogida en la CIR. Por lo que se refiere a deuda no hipotecaria, las diferencias son mayores, pero no sustanciales. La tenencia es del 18 % en la EFF y del 23 % en la CIR, y la deuda mediana es un 10 % inferior en la EFF. Además, la disponibilidad de información detallada que proporciona la encuesta sobre las características de los hogares y sus respectivas deudas permite identificar que la edad de la persona de referencia y la existencia de deudas compartidas con personas que no pertenecen al hogar son las características que se relacionan en mayor medida con las discrepancias entre la EFF y la CIR. Los resultados de este análisis contribuirán a la mejora de la recogida de información y de los protocolos de entrevista a los hogares de la EFF., The aim of this study is to analyse the quality of the information on indebtedness gathered by the Spanish Survey of Household Finances (“EFF” by its Spanish initials). To this end, we match EFF data with the administrative data from the Central Credit Register (“CIR” by its Spanish initials), which every month details all outstanding loans in excess of €6,000 arranged by individuals with financial institutions in Spain. Given the differences between the two sources in terms of the information they gather, we construct and compare various measurements of household indebtedness. In order to minimise the differences associated with the discrepancies in household composition according to the municipal population register and the EFF, we analyse both the total linked sample and a subset of comparable households. Our findings show that, after controlling for the limitations of the link, indebtedness calculated with the EFF and the CIR is similar. 25.8% of households have mortgage debt according to the EFF, versus 29.9% according to the CIR. Within indebted households, the median mortgage debt recorded in the EFF is only 0.5% lower than the figure according to the CIR. Non-mortgage debt differences are bigger, but not substantial. 18% of households have non-mortgage debt according to the EFF, versus 23% according to the CIR, and the median debt is 10% lower in the EFF. Moreover, the detailed information provided by the survey on the characteristics of households and their respective debts makes it possible to identify the age of the reference person and the existence of debts shared with individuals who are not members of the household as being the characteristics that have the most bearing on the discrepancies between the EFF and the CIR. The findings of this analysis will help improve the gathering of information and the protocols for interviewing households for the EFF.

The objective of this article is to analyze the emergence of women's agrarian associations in the interior of Argentina during the second half of the 1990s. Some dimensions of analysis are prioritized, such as those linked to the structuring of the demands of these groups, their relationship with other agrarian entities, the various strategies of political mediation implemented and the speeches that were wielded in those processes. For this we recover, from an eminently qualitative approach, a set of sources that allow us to arrive at a better understanding of the problem posed., El presente artículo tiene por objetivo analizar la emergencia de asociaciones agrarias de mujeres en el interior de Argentina durante la segunda mitad de la década de 1990. Se priorizan algunas dimensiones de análisis como aquellas ligadas a la estructuración de las demandas de estos colectivos, a su relación con otras entidades agrarias, a las diversas estrategias de mediación política implementadas y a los discursos que se esgrimieron en esos procesos. Para ello recuperamos, desde un enfoque eminentemente cualitativo, un conjunto de fuentes que nos permiten arribar a una mejor comprensión del problema planteado.

The aim of this paper is to reveal the determinants of indebtedness in the construc-tion industry companies. The construction industry is a specific sector where pay-ment morale is generally poor. It gradually negatively affects other companies in the following sectors. Finding the essential determinants of corporate indebtedness can prevent liquidity problems. Based on a literature review, the following determinants were selected for analyses: share of fixed assets, interest rate, return on assets, size of the company and its age. Correlation analysis and multiple linear regression analysis have been chosen to de-termine the influence of the determinants within years 2016-2019. It was found that the generally recommended fixed asset share determinant was not an appropriate determinant and its possible effect on indebtedness was also proven to be insignificant. Surprisingly interest rates have also classified as insignifi-cant. Significant determinants negatively affecting indebtedness for construction companies were determined as enterprise size and duration. The most important de-terminant was the return on assets with negative influencing outcome., Cílem tohoto příspěvku je odhalit determinanty zadluženosti v podnicích stavebního průmyslu. Stavebnictví je specifické odvětví, kde je obecně špatná platební morálka. Postupně negativně ovlivňuje další společnosti v následujících odvětvích. Nalezení základních determinantů zadluženosti podniků může předejít problémům s likviditou. Na základě literární rešerše byly pro analýzy vybrány tyto determinanty: podíl stálých aktiv, úroková míra, rentabilita aktiv, velikost firmy a její stáří. Pro zjištění vlivu determinantů v letech 2016-2019 byla zvolena korelační analýza a vícenásobná lineární regresní analýza. Bylo zjištěno, že obecně doporučovaný determinant podílu stálých aktiv není vhodným determinantem a jeho možný vliv na zadluženost se rovněž ukázal jako nevýznamný. Úrokové sazby se překvapivě také klasifikovaly jako nevýznamné. Jako významné determinanty negativně ovlivňující zadluženost stavebních firem byly stanoveny velikost a doba trvání podniku. Nejdůležitějším určujícím faktorem byla návratnost aktiv s negativním vlivem

The present study aims to determine the factors that explain the economic profitability of microenterprises belonging to the commerce sector in the province of Guayas through a multiple linear regression model with data provided by 788 companies that reported their financial statements to the Superintendence of Companies, Securities and Insurance in 2019. The study results showed that indebtedness, liquidity level and size have a negative and significante relationship with profitability. This study also shows that asset turnover, working capital and the impact of administrative costs have a direct impact on return on assets. This research highlights the importance of accounting and financial information in explaining the behaviour of economic profitability. The conclusions of this study aim to provide guidance to companies on the strategies they should adopt to improve their performance., El presente estudio tiene como objetivo determinar los factores que explican la rentabilidad económica de las microempresas que pertenecen al sector comercio de la provincia del Guayas mediante un modelo de regresión lineal múltiple con datos suministrados por 788 empresas que reportaron sus estados financieros a la Superintendencia de Compañías, Valores y Seguros en el año 2019. Los resultados de estudio mostraron que el endeudamiento, el nivel de liquidez y el tamaño tienen una relación negativa y significativa con la rentabilidad. Este estudio también muestra que la rotación de activos, el capital de trabajo y el impacto de los gastos administrativos tienen una incidencia directa con el rendimiento sobre activo. Esta investigación pone de manifiesto la importancia de la información contable y financiera para explicar el comportamiento de la rentabilidad económica. Las conclusiones de este estudio pretenden ofrecer orientaciones a las empresas sobre las estrategias que deben adoptar para mejorar su rendimiento.