Browsing by Author "Méndez Rojas, Adriana Paola"

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Auditoria al nivel de salvaguardas de la aplicación contable CG/IFS de la Empresa Pública Minicipal de Telecomunicaciones, Agua Potable, Alcantarillado y Saneamiento de Cuenca - ETAPA EP
(2013) Barrera Garnica, Luis Fernando; Méndez Rojas, Adriana Paola
In this thesis the importance of security in financial applications relating to the integrity , confidentiality and availability information must be preserved against potential threats as they analyzed are spoofing the user, information leaks , hacking , viruses, denial of service , and disasters such as fire , power failure , equipment failure , floods and earthquakes , which can affect business continuity . The study was carried out in the PUBLIC MUNICIPAL TELECOMMUNICATIONS COMPANY , DRINKING WATER AND WASTEWATER BASIN - STAGE EP , is based on preliminary knowledge by visiting the Financial Deputy Manager and Deputy Manager of Information in order to observe the physical location of offices , equipment, physical security facilities , human resources , the operation of the accounting application and gathering the necessary documentation for the planning of the review, then the field is carried out through interviews , questionnaires, research and , for the analysis and risk management of the Accounting Application PILAR educational license version 5.2 software will be used to end with conclusions and recommendations to improve the security level of Accounting Application.
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.
Crecimiento empresarial y análisis de variables contables de las sociedades en Ecuador: 2006-2015
(2017) Méndez Rojas, Vicente Eduardo
This paper makes an analysis of the aggregate accounting information of the companies, to determine if there are significant differentiations in the main variables,reflected in the accounts of the State of Profits and Losses; and, from the Balance Sheet,during the period 2006 to 2015, at the level of the provinces of Ecuador. The period under review has been characterized as favoring public investment in education, health, telecommunications, infrastructure (hydroelectric power stations, roads, etc.) as necessary conditions to improve systemic competitiveness and access to markets; and has also privileged the greater participation of the state in institutional life. The international environment of the decade analyzed reflects periods of crisis (2008); years with high international prices and years with low prices (from the end of 2014 and 2015) of the main export product (oil); As well as years with low prices of other export goods (flowers, coffee, shrimp), to which are added devaluations of the currencies of the main export destinations, situations that have impacted on the development of the Ecuadorian economy and its firms, particularly in the companies linked to these economic activities.
Diseño e implementación de la red IP y del Sistema de Información
(2008) Méndez Rojas, Adriana Paola; Ortiz Gaona, Raúl
Diseño y propuesta de mejora de los procesos de gestión de talento humano en la empresa Dispresfarma Cía. Ltda.
(Universidad de Cuenca, 2022-12-12) Merchán Cepeda, Juan Felipe; Vaca Navas, Josselyn Anahí; Méndez Rojas, Adriana Paola
The management of human resources is of relevance in any organization regardless of its size, it is for this reason that this project aims to meet a need that has arisen in the long term in the company Dispresfarma Cía. Ltda., due to the exponential growth it has had since 2019 by Covid 19 factors. This is why based on theories proposed by different authors we have seen the need to align the human resources system with the strategic management of the organization, adopting processes and criteria that allow the company to have a better management of human capital. Based on this premise, the procedures currently used by Dispresfarma are 5; position design, recruitment, selection and hiring, induction. However, although they maintain an efficient system, as a result of organizational growth, those procedures have become obsolete and do not meet the company's internal requirements. For this reason, additional procedures are proposed to mitigate risks and optimize results while proposing improvements to the existing ones through a human resources management procedures manual.
El impuesto a la renta en el Ecuador 2000-2015
(2015) Perez Rico, Cristina
The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.
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
Las empresas públicas en América Latina y la aplicación de las NIIF (énfasis en Ecuador, Chile y Argentina), en el nuevo contexto económico y político
(Centro de Publicaciones de la Pontificia Universidad Católica del Ecuador, 2019) Méndez Rojas, Vicente Eduardo
The research analyzes the level of application of IFRS in public companies in Argentina, Chile and Ecuador, noting that in public companies in Chile its use is widespread, since 2011, while in the other two countries, to date its use it is restricted or its application has not yet been implemented. In the research, a meta-analysis of the publications referring to IFRS is carried out in the three Latin American countries and the current regulations are analyzed, referring to companies and public institutions. Chile and Ecuador have arranged the application of IPSAS at the public sector level, beginning in 2018 and 2019, respectively. Argentina dominates the budgetary control system for public companies.
Propuesta de plan estratégico para la empresa comercial “Rodríguez Vanegas” ubicada en la provincia del Cañar
(Universidad de Cuenca, 2022-12-13) Reinoso Ávila, Luis Carlos; Rodríguez Vanegas, Gabriela del Rocío; Méndez Rojas, Adriana Paola
In the present thesis, an institutional strategic plan was elaborated for the Comercial Rodríguez Vanegas located in Cañar city, this final work starting from a situational diagnosis of the company and then designing the corporate philosophy, and thus giving way to the design of action plans to through a Balanced Scorecard. To collect the necessary information for this work, the analytical descriptive research method was used, where through the necessary bibliography for the knowledge of the subject, applied surveys and interviews with the owners of the company and the accounting staff, the necessary information was obtained for the preparation of this work. Through tools such as financial analysis, Porter matrix, SWOT matrix, internal factors evaluation matrix (IFE) and external factors evaluation matrix (EFE), it was possible to know the current situation of the company that has despite that already has a presence in the market for more than 18 years, has presented a slight growth in terms of its assets and equity, due to the lack of a strategic plan that serves as a guide for monitoring marketing and positioning strategies that allow have a greater market reach. Due to this, this situational diagnosis was started to create the corporate philosophy of the company, which will lay the foundations for the correct functioning of the company, since knowing the values and policies that must be used in its daily actions will be able to fulfill satisfactorily the mission of the company, as well as the establishment of strategies and objectives will lead the company to fulfill its long-term vision. Luis Carlos Reinoso Ávila, Gabriela del Rocío Rodríguez Vanegas Página 5 On the other hand, through tools such as the design of the value chain, the crossed SWOT, and the Balanced Scorecard, it was possible to set the objectives, strategies and indicators that will be able to measure the actions that the company will implement and thus see if they are consistent to the goals set. As conclusion, we can say that the lack of a strategic plan and corporate philosophy limits the growth of a company in many ways, since it does not know where it must go, nor the actions it must take to achieve sustainable growth. long term, that is where the importance of creating a strategic plan lies.
Sistema informático para la administración de la Cooperativa de Consumo de la Universidad de Cuenca
(2005) Ávila Ordóñez, Elina María; Gomezcoello Rodríguez, Jésica Johana; Méndez Rojas, Adriana Paola; Pesántez Durán, Santiago Andrés; Saavedra Bernal, Pablo Vinicio; Vivar Chiriboga, Miguel Fernando; Espinoza Mejía, Jorge Mauricio