FOCUS AND REACH

The Scientific Magazine Espíritu Emprendedor TES is a publication of the Instituto Superior Universitario Espíritu Santo in the city of Guayaquil, Ecuador, with a multidisciplinary style, published quarterly. The first issue covers January to March and is published in the second half of January. The second issue covers April to June, and is published in the second half of April. The third issue covers July to September and is published in the second half of July and the fourth covers October to December and is published in the second half of October.

Vol. 10 No. 4 (2026): ESPÍRITU EMPRENDEDOR TES

From October to December 2026

The journal thanks the members of the Editorial Team, the Technical Team, the Translation Revision area, the Design and Layout area, and OJS Support for their contribution to this issue. Special thanks to the group of peer reviewers who participated in the review of the articles corresponding to this issue.

Published: 2026-10-22

Views: 126Downloads: 67

Lines of defense in business and their impact on financial fraud in Ecuadorian SMEs

Jaime Iván Quiroz Peña, Wilmer Fernando Pérez Altamirano , Francisco Javier Samaniego Loza

21-38

Views: 141Downloads: 53
Views: 145Downloads: 58
Views: 140Downloads: 61

Sistematización tecnológica empresarial en Curuguaty

Diego Fernando Valenzuela Ortega, Fanny Mariel Silvero, José Osmar Martínez Talavera

75-92

Views: 143Downloads: 46
View All Issues