<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1990-8644</journal-id>
<journal-title><![CDATA[Conrado]]></journal-title>
<abbrev-journal-title><![CDATA[Conrado]]></abbrev-journal-title>
<issn>1990-8644</issn>
<publisher>
<publisher-name><![CDATA[Editorial Universo Sur]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1990-86442018000500247</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las micro, pequeñas y medianas empresas. Clasificación para su estudio en la carrera de Ingeniería en Contabilidad y Auditoría de la Universidad Técnica de Machala]]></article-title>
<article-title xml:lang="en"><![CDATA[The micro, small and medium enterprises. Classification for its study in the Accounting and Auditing Engineering career of the Technical University of Machala]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chávez Cruz]]></surname>
<given-names><![CDATA[Gonzalo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Campuzano Vásquez]]></surname>
<given-names><![CDATA[John]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Betancourt Gonzaga]]></surname>
<given-names><![CDATA[Víctor]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>República del Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>14</volume>
<fpage>247</fpage>
<lpage>255</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1990-86442018000500247&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1990-86442018000500247&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1990-86442018000500247&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este artículo hace un recuento de las más importantes clasificaciones de Micro, Pequeña y Mediana Empresa (MYPIMES) que se disponen en los actuales momentos y de las dificultades taxonómicas vigentes, con el objetivo de determinar qué aspectos son relevantes o coincidentes en cada una de ellas. Se revisa la pertinencia de estas en la realidad internacional, del Ecuador y en la provincia de El Oro, y cómo pueden incidir en las decisiones de la política pública en cuánto a, formalización, cumplimiento tributario, financiamiento y actividades de promoción e incentivos. En la parte final, se clasifica a las MYPIMES de la provincia de El Oro tomando los criterios referenciados internacionalmente y los que las regulaciones nacionales determinan, en busca de tener claridad en el tamaño de las empresas locales y sus posibles incentivos para el crecimiento, pensando en aportes técnicos desde la universidad local. Los resultados de la investigación fueron utilizados en la carrera de Ingeniería en Contabilidad y Auditoría de la Universidad Técnica de Machala.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This article makes a recount of the most important Micro, Small and Medium Enterprises classification (MYPIMES) that are available at the current times and current taxonomic difficulties, in order to determine which aspects are relevant or coincidental in each of them. It is reviewed the relevance of these aspects in the international reality of Ecuador and the province El Oro, and how they can influence public policy decisions regarding formalization, tax compliance, financing, promotion and incentive activities. In the final part, the MYPIMES of the province El Oro are classified taking the internationally referenced criteria and the ones that the national regulations determine, in order to have clarity in the size of the local companies and their possible incentives for growth, thinking in technical contributions from the local university. The results of the research were used in the Accounting and Auditing Engineering career of the Technical University of Machala.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Clasificación]]></kwd>
<kwd lng="es"><![CDATA[MYPIMES]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[política pública]]></kwd>
<kwd lng="es"><![CDATA[empresas]]></kwd>
<kwd lng="en"><![CDATA[Classification]]></kwd>
<kwd lng="en"><![CDATA[MYPIMES]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[public policy]]></kwd>
<kwd lng="en"><![CDATA[enterprises]]></kwd>
</kwd-group>
</article-meta>
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