PODIUM

Current Issue

No. 49 (2026)

Published June 30, 2026

Issue Description

Co-Editor General: PhD. Antonio Gómez

Diagramación: Natascha Ortiz Yánez, MGP.

Asistente Editorial: Fiorella Quiroz-Cárdenas

Soporte Técnico: Alejandro Pachón Santana

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Retracted article

PODIUM magazine informs the scientific community, which has retracted the article "Capital structures of Ibero-American companies and their extensions" published in PODIUM magazine No. December 34, 2018, because its authors Sunny Sánchez Giler and Jorge Osiris García Regalado, have breached the author ethics policies referred to in the good practices of COPE, to which we accept.

Alexandra Portalanza Ch., PhD.

Editora General

Scientific articles

Chap Kau Kwan Chung, Miguel Ángel Alegre Brítez

1-5

The role of education in preventing accounting fraud in Latin America

Noraima Eréndira Rangel Sánchez, Pedro Leobardo Plata-Pérez

6-17

A Proposed Index for Assessing the Quality of the Mexican Pension System

Luis Gabriel Pinos Luzuriaga

18-26

Determining the Risk-Free Rate in Emerging Markets: The Case of Ecuador

José Crisóforo Carrazco-Escalante, Claudia Patricia Sacristán Rodríguez, Grace Erandy Báez-Hernández, Ma. Patricia Torres Rivera

27-36

Resilience Profiles and Knowledge Absorption in Mexican Aquaculture SMEs

Alexis Gabriel Aquino Chávez, Angel Luis Casallo Quispe, Gary Clodoaldo Ortiz Colca, Wilmer Antonio Aliaga Tabraj

Service quality and customer satisfaction in hotels in Huancayo

Ronny Cruz, Matias Mazzetto

45-54

The Efficient Management of R&D&I Projects through a PMO and a Hybrid Approach

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

55-63

Internal Auditing and Early Warning Signals of Organizational Fraud in Real Estate SMEs

Andrea Estupiñán Villanueva

64-71

Discursive Transformations in Coca-Cola and Sabritas Advertising Before and After NOM-051 in Mexico

Michael Josué Jérez Idrovo, Brandon Ismael Carcelén Morales, Luis Santiago Sarmiento Moscoso

72-81

Tax Pressure in Ecuador: Analysis of the Laffer Curve (2003-2022)

Article Revision

María Elizabeth Arteaga García, Alexandra Portalanza-Chavarría, Francisco Bolaños-Burgos

82-91

The Knowledge Worker: Mapping the Field and Trending TopicsENDING TOPICS

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