Introduction: In economic terms the costs may be classified as touchable and untouchable. The touchable costs are given for a relative easiness to be measured and quantified too. At present health context one of the items with more research needs respect to the economic impact is the smoking. Objective: To describe the main touchable costs related to smoking as risk factor. Methods: Was made a descriptive research about the main touchable costs related to smoking as risk factor. As teoricals methods were used the inductive – deductive, analysis and synthesis and comparative. As empiric method was used the bibliographic research. Results: Was made a conceptual disaggregation of touchablecost because of smoking to facility it accounting to be staring point to futures similar economic evaluations. Conclusions: Beginning of identify the smoking particularities like multicausal risk factor was made a general conceptual disaggregation of touchablecost because of smoking to facility since a social point of view, the smoking economic accounting.

The potentialities of intercultural mediation are presented as a contribution to the productivity of small cocoa producers in the Manabí province of Ecuador, analyzed from a qualitative, inductive methodology, under the interpretive paradigm, considering the characteristics of associations in the cocoa sector. The role played by the institutions related to this sector was identified, from their action with programs, both intervention and monitoring. Interview techniques were applied to representatives of the competent institutions, as well as focus groups with members of the associations. The results allow us to infer that there are indications of intercultural mediation in the production processes, exposed by national and international institutions and organizations; Although this mediation is not structured with due planning and with professionals in the area, it is considered as a contribution to the productivity of the sector.