<?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>S1990-86442021000600109</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Método para determinar la insolvencia económica en los deudores declarados en mora y su uso como apoyo a la docencia]]></article-title>
<article-title xml:lang="en"><![CDATA[Method to determine economic insolvency in the declared debtors and its use in support of teaching]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva Álvarez]]></surname>
<given-names><![CDATA[Nancy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peña Suárez]]></surname>
<given-names><![CDATA[Dailin]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Navas Espín]]></surname>
<given-names><![CDATA[Galo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tabares Burbano]]></surname>
<given-names><![CDATA[Ivonne]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Regional Autónoma de Los Andes  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>17</volume>
<numero>83</numero>
<fpage>109</fpage>
<lpage>114</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1990-86442021000600109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1990-86442021000600109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1990-86442021000600109&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El análisis que comprende las repercusiones de la insolvencia en los deudores por la falta del cumplimiento de sus obligaciones representa una actividad que a diario es realizada por los funcionarios públicos. Estimar la posibilidad de revertir la insolvencia facilita a los funcionarios una herramienta para el apoyo a la toma de decisiones. Sin embargo, los análisis que se realizan carecen de herramientas que faciliten la toma de decisiones. La presente investigación propone una solución a la problemática planteada a partir del desarrollo de un método para determinar la insolvencia económica en los deudores declarados en mora. El método propuesto basa su funcionamiento mediante un enfoque multicriterio multiexperto difuso para representar la incertidumbre. Se realiza la aplicación del método propuesto como estudio de caso sobre un grupo de alternativas en el Cantón Pastaza. El método fue empleado como apoyo a la docencia para realizar un análisis más integral del comportamiento de los criterios de solvencia para la toma de decisiones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The analysis that includes the repercussions of insolvency on debtors due to the lack of compliance with their obligations represents an activity that is carried out daily by public officials. Estimating the possibility of reversing insolvency would provide officials with a tool to support decision-making. However, the analysis carried out lacked tools to facilitate decision-making. This research proposes a solution to the problem raised from the development of a method to determine the economic insolvency of debtors declared in default. The proposed method bases its operation by means of a fuzzy multi-expert multicriteria approach to represent the uncertainty. The application of the proposed method is carried out as a case study on a group of alternatives in the Pastaza Canton. The method was used as a teaching aid for a more comprehensive analysis of the solvency criteria for decision making.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Deudores]]></kwd>
<kwd lng="es"><![CDATA[mora]]></kwd>
<kwd lng="es"><![CDATA[insolvencia]]></kwd>
<kwd lng="es"><![CDATA[método multicriterios]]></kwd>
<kwd lng="en"><![CDATA[Debtors]]></kwd>
<kwd lng="en"><![CDATA[default]]></kwd>
<kwd lng="en"><![CDATA[insolvency]]></kwd>
<kwd lng="en"><![CDATA[multicriteria method]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguiar Díaz]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Ruiz Mallorquí]]></surname>
<given-names><![CDATA[M. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Deuda bancaria versus deuda comercial y tiempo de resolución del concurso]]></article-title>
<source><![CDATA[Investigaciones Europeas de Dirección y Economía de la Empresa]]></source>
<year>2015</year>
<volume>21</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>111-9</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Astudillo]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Blancas]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fonseca Corona]]></surname>
<given-names><![CDATA[F. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La transparencia de la deuda subnacional como mecanismo para limitar su crecimiento]]></article-title>
<source><![CDATA[Problemas del desarrollo]]></source>
<year>2017</year>
<volume>48</volume>
<numero>188</numero>
<issue>188</issue>
<page-range>29-54</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Benavides]]></surname>
<given-names><![CDATA[F. G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Causalidad y responsabilidad en salud laboral]]></article-title>
<source><![CDATA[Gaceta Sanitaria]]></source>
<year>2021</year>
<volume>35</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>502-5</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bron Fonseca]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Mar Cornelio]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez Pupo]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<source><![CDATA[Linguistic summarization of data in decision-making on performance evaluation]]></source>
<year>2020</year>
<conf-name><![CDATA[ XLVILatin American Computing Conference]]></conf-name>
<conf-loc>Loja, Ecuador </conf-loc>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Capraro]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Panico]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Purificato]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Perrotini]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Economía Política de la crisis de deuda en Europa]]></article-title>
<source><![CDATA[Investigación económica]]></source>
<year>2013</year>
<volume>72</volume>
<numero>286</numero>
<issue>286</issue>
<page-range>35-64</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cuba Mariño]]></surname>
<given-names><![CDATA[G. F. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Formulación de un sistema de cobranzas para el control de la mora: caso: Fortaleza FFP SA.]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Mayor de San Andrés]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Estupiñán Ricardo]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Mariscal Rosado]]></surname>
<given-names><![CDATA[Z. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Castro Pataron]]></surname>
<given-names><![CDATA[E. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Valencia Vargas]]></surname>
<given-names><![CDATA[V. Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring Legal and Socioeconomic Effect of the Declared Debtors Usign The AHP Technique in a Neutrosophic Framework]]></article-title>
<source><![CDATA[Neutrosophic Sets and Systems]]></source>
<year>2021</year>
<volume>44</volume>
<page-range>357-66</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fincowsky]]></surname>
<given-names><![CDATA[E. B. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Toma de decisiones empresariales]]></article-title>
<source><![CDATA[Contabilidad y Negocios]]></source>
<year>2011</year>
<volume>6</volume>
<numero>11</numero>
<issue>11</issue>
<page-range>113-20</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García Nové]]></surname>
<given-names><![CDATA[E. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Nuevos problemas de agregación de rankings: Modelos y algoritmos.]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Miguel Hernández]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez Calle]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La pluralidad de deudores: análisis de Derecho comparado]]></article-title>
<source><![CDATA[Anuario de Derecho Civil]]></source>
<year>2017</year>
<volume>70</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>79-117</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lagos Cortes]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Vecino Arenas]]></surname>
<given-names><![CDATA[C. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influencia del gobierno corporativo en el costo de capital proveniente de la emisión de deuda]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2014</year>
<volume>30</volume>
<numero>130</numero>
<issue>130</issue>
<page-range>73-84</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leyva-Vázquez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Quiroz-Martínez]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Portilla-Castell]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Hechavarría-Hernández]]></surname>
<given-names><![CDATA[J. R.]]></given-names>
</name>
<name>
<surname><![CDATA[González-Caballero]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A new model for the selection of information technology project in a neutrosophic environment.]]></article-title>
<source><![CDATA[Neutrosophic Sets and Systems]]></source>
<year>2020</year>
<volume>32</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>344-60</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mar Cornelio]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Argota Vega]]></surname>
<given-names><![CDATA[L. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Santana Ching]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Módulo para la evaluación de competencias a través de un Sistema de Laboratorios a Distancias]]></article-title>
<source><![CDATA[Revista Cubana de Ciencias Informáticas]]></source>
<year>2016</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>132-47</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Milanesi]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo binomial para la valoración de empresas y los efectos de la deuda: escudo fiscal y liquidación de la firma]]></article-title>
<source><![CDATA[Journal of Economics Finance and Administrative Science]]></source>
<year>2014</year>
<volume>19</volume>
<numero>36</numero>
<issue>36</issue>
<page-range>2-10</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Morey Cortès]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<source><![CDATA[El sistema alimentario global: ponderación cuantitativa de las variables del modelo en el entorno de Cataluña]]></source>
<year>2019</year>
<publisher-name><![CDATA[Universitat Politècnica de Catalunya]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peña Florez]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez-Rojas]]></surname>
<given-names><![CDATA[Y. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Procedimiento de Evaluación y Selección de Proveedores Basado en el Proceso de Análisis Jerárquico y en un Modelo de Programación Lineal Entera Mixta]]></article-title>
<source><![CDATA[Ingeniería]]></source>
<year>2018</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>230-51</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pérez López]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez López]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Plata-Díaz]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Zafra-Gómez]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
<name>
<surname><![CDATA[López Hernández]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Deuda viva municipal en un contexto de crisis económica: análisis de los factores determinantes y de las formas de gestión: Municipal debt within a situation of economic crisis: Key factors and management methods]]></article-title>
<source><![CDATA[Revista de Contabilidad - Spanish Accounting Review]]></source>
<year>2013</year>
<volume>16</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>83-93</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Suárez Vásquez]]></surname>
<given-names><![CDATA[A. F.]]></given-names>
</name>
</person-group>
<source><![CDATA[Régimen de insolvencia de la persona natural no comerciante Ley 1564 de 2012: análisis de los derechos del deudor civil y sus acreedores]]></source>
<year>2019</year>
<publisher-name><![CDATA[Universidad Autónoma Latinoamericana]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
