Browsing by Author "Fernandez Garcia, Carlos"

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Comunidad Andina de Naciones (CAN), Perú, Colombia, Bolivia y Ecuador: proceso de convergencia y adopción de las NIIF
(2015) Perez Rico, Cristina; Méndez Rojas, Vicente Eduardo; Fernandez Garcia, Carlos; Alvarado Riquelme, María; Méndez Rojas, Adriana Paola
This document provides an approximate academic approach to the current adoption process of International Financial Reporting St andards (IFRS) of countries that form Andean Comunity of Nations (CAN) the countries included are: Bolivia, Colombia, Ecuador y Perú. This document describes the similarities and the differences of the countries that form the Andean Community. We use primary and secondary sources such laws, control institutions resolutions and work documents of IASB (International Accounting Standard Board), research articles and dissertations of the countries mentioned, are also included. This project is made with an actual current review of the adoption process of the Andean Community´s countries, focusing on the Republic of Ecuador where we analyzed work documents of the Accountancy Research Institute of Ecuador (IICE) and National Federation of Accountants of Ecuador (FNCE), previously the NIIF adoption.
El marketing social y su influencia en la solución de problemas de salud
(2017) Calero Morales, Santiago
Introduction: Social marketing is a discipline of marketing aimed at influencing people's behavior in order to improve their well-being and that of society. Because of its characteristics, it has the potential to influence the solution of health problems at the individual, group and social level, especially from the point of view of communication actions to be applied, such as social activities, social campaigns, talks, public relations, press conferences, among others. Objective: The objective of the article is to evaluate, based on the criterion of experts, the influence that social marketing can exert on solving health problems in Ecuador. Methods: A questionnaire was applied to know the criteria of 10 specialists from the medical and administrative sciences of Ecuador, depending on the influence that can be exerted on the instruments and strategies of communication of social marketing in the solution of health problems. The data processing was done with Microsoft Excel, to determine the descriptive behavior of the same and inferential form through Pearson R Coefficient. Results: Based on the criteria of the experts, the importance of social activities for the solution of health problems in Ecuador was determined, especially the explanatory social campaigns and demotivation of vices, as well as motivational messages. The epidemic and developmental diseases are highlighted as the main objects of the campaigns, and the national government is the main agent of social marketing. While the community has low participation and negative relationships with other variables studied. Controlling the ommunication process limits the effectiveness of social marketing actions. Conclusions: The empirical analysis developed from the expert criterion allowed to diagnose the influence of social marketing in the solution of health problems, as well as the main communication tools used, the most active agents and some shortcomings in the process
Evolution of GDP and its impact on the pharmaceutical sector of Ecuador (2007-2016)
(2018) Pérez, Cristina; Fernandez Garcia, Carlos; Mendez Rojas, Vicente Eduardo; Mendez Rojas, Adriana Paola; Fernandez Lorenzo, Angie
In the last decade there has been an increase in Ecuador’s GDP observed, despite the economic slowdown in 2015 and 2016. Likewise, there has been an increase in spending on health, especially in the public sector, supported by the legislative framework of Ecuador. The objective of the article is to determine the relationship between GDP and healthcare expenditures, both public and private, and also the the income and profits of the pharmaceutical industry. In addition, we intends to check whether the changes taking place in this Latin American country have had any effect on the degree of concentration in this sector, traditionally oligopolistic. The data were collected from government agencies. The processing of the collected information was carried out with the use of SPSS. In the course of these statistical analyses we have found evidence of the strong relationship between GDP and healthcare spending, both public and private, in connection with the performance of the pharmaceutical companies. Dominance of the oligopolistic features was corroborated, despite the evidences of the concentration decrease in the last ten years (2007-2016). The empirical study of the sample has demonstrated there is a strong relation of GDP with the income and profits of the pharmaceutical sector, as well as with health spending in general, among other results. © Foundation of International Studies, 2018 and CSR, 2018.