Purpose: This study aims to quantify clause-level compliance and profile the types of organisations that drive this disparity. Methodology/Approach: A structured questionnaire validated by certified auditors (Cronbach’s α = 0.83) was administered to 291 commercial, industrial, and service SMEs in Ecuador. The instrument covers all twelve ISO 9001 clause families. An HJ-Biplot analysis retained 70.1% of the total variance, and a k-means clustering approach, optimised using the Calinski–Harabasz index, segmented firms based on quality-management maturity level. Findings: Three organisational strata emerged. High adherence was observed in Document Control, Product/Service Requirements, and Continuous Improvement, while Resource Procurement showed high uncertainty. Sector, legal structure, and foreign ownership were significant predictors of cluster membership. Research Limitation/Implication: This study employed a cross-sectional design, which may not capture temporal improvements. Originality/Value of paper: Beyond certification status, the findings highlight the importance of internalising leadership and planning clauses to achieve substantive quality gains. This study identifies key policy levers—training subsidies, soft credit lines, and best-practice diffusion—that can strengthen SME competitiveness in emerging markets.

This bibliometric study examines research that explicitly combines sparse methods with Tucker-related techniques. Using PRISMA 2020 as a reporting guide for record identification and selection, we retained 254 journal articles indexed in Scopus and Web of Science and published between 2000 and May 2025. The analysis covers annual publication output, raw citation counts, international collaboration, and keyword co-occurrence using VOSviewer (version 1.6.20) and R (version 4.4.2). The 254 articles show sustained growth in publication output between 2010 and 2024. China and the United States account for a substantial share of the retrieved literature, while Pattern Recognition and IEEE Journal of Selected Topics in Applied Earth Observations and Remote Sensing are prominent within this specific dataset. Because citation counts vary with publication year, discipline, and database coverage, they are interpreted as descriptive indicators rather than direct measures of research quality or normalized impact. The retrieved studies include applications in neuroscience, finance, hyperspectral image analysis, and multimodal learning. The co-occurrence maps center on terms such as tensor decomposition, low-rank approximation, and deep learning. These results describe how sparse and Tucker techniques are being used across several areas of data science, while remaining specific to the corpus defined by the search strategy.

Sparse Tucker decomposition (STD) is a framework for tensor decomposition that extends the classical Tucker model with sparsity constraints, with the aim of achieving better representation and analysis of multidimensional data. STD has attracted growing interest from various scientific fields, such as neuroimaging, machine learning, telecommunications, statistical computing, and brain connectivity analysis, due to its flexibility and computational efficiency. The purpose of this study is to present a systematic and structured review of the scientific literature on STD, describing its main trends, applications, and the evolution of research over time. Methods: A systematic review was conducted in accordance with the PRISMA 2020 guidelines using the Scopus and Web of Science databases. The search retrieved 21 records, of which 13 were selected for detailed analysis according to the established inclusion criteria. To improve the evaluation process, the selected studies were assessed using the plithogenic neutrosophic hypersoft set framework, which allowed for the evaluation of scientific contributions in terms of degrees of truth, indeterminacy, and falsity. The evaluation covered aspects such as methodological rigor, citation impact, thematic relevance, journal quality, and international collaboration networks. Results: Research on STD spans 2013 to 2025—the year of the first indexed record through the search date—and shows a marked increase after 2021. Five main application domains were identified: computational optimization, neuroimaging and neuropsychology, telecommunications, statistical analysis, and studies on brain connectivity. The literature on STD is still relatively limited and geographically concentrated, especially in the United States and China, despite the strong interdisciplinary potential and the growing scientific relevance of STD. Conclusions: STD is symmetric by construction, treating every tensor mode and component equally and applying the same sparsity penalty throughout, yet the literature surrounding it is markedly uneven, being concentrated in a few countries and a small number of technical fields. The PNHS framework allowed us to characterize this mismatch while accounting for the uncertainty of each judgement, scoring productivity, impact, collaboration, and thematic relevance through separate degrees of truth, indeterminacy, and falsity. This study identifies STD as a promising interdisciplinary analytical framework and demonstrates the value of plithogenic neutrosophic hypersoft methodologies for evaluating the scientific literature under uncertainty and multidimensionality. The review emphasizes the need for greater methodological standardization, increased international collaboration, and more robust interdisciplinary dissemination to establish STD as a robust framework for the analysis of multidimensional data.

El control interno es un proceso muy importante para la eficiente gestión de los recursos dentro de las organizaciones, tanto privadas como públicas o mixtas, siendo de absoluta responsabilidad de las diferentes entidades y organismos gubernamentales, incluidos en el Art. 225 de la Constitución de la República del Ecuador y la aplicación de las normas del control interno, las mismas que son formuladas por la Contraloría General del Estado. Este control permite tomar decisiones para lograr sus objetivos planteados y cumplir con el Buen Vivir. La Contraloría General del Estado, a través de las Normas de Control Interno, proporcionan un conjunto de herramientas para lograr entre otras cosas, una mayor transparencia, eficacia y eficiencia, en las actividades institucionales; reducir los riesgos de corrupción; lograr los objetivos y metas establecidas; tener información fiable y pertinente; estimular la aplicación de los valores; en virtud de aquello, la administración de la Empresa Municipal de Agua Potable y Alcantarillado de Durán, tiene la oportunidad de orientar o mejorar sus actividades hacia el cumplimiento de las Normas de Control Interno, y de los objetivos y planes institucionales. El objeto de estudio del presente trabajo de investigación es la aplicación de La norma Nro. 407, la misma que controla que se administre eficientemente al talento humano a través de las Normas de control interno emitidas por la Contraloría General del Estado, y el campo de estudio es la Administración Pública. La metodología que se aplicó fue el estudio de caso; partiendo de las generalidades de las normas de control, a la particularidad de su aplicabilidad en la administración del talento humano.