mayra viviana guanoliquin muñoz, has a degree as finance and cpa audit engineer from the army polytechnic school (espe), and proficiency diplomas in english language from espe and cec. at the present time, she is the chief financial administrator in mentefactura. mayra has approximately three years of experience in financial, administrative and accounting areas. she created a project to design and implement a financial management system for small and medium enterprises and has additional training on how to design and evaluate espe projects (2010). she participated in the 2009 management week in the management and accounting science department from the pontificia universidad católica del ecuador, plus several courses and lectures on subjects related to marketing, stock market and taxes.