Browsing by Author "Pérez Rico, Cristina"

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    Comunidad andina de naciones (CAN), Perú, Colombia, Bolivia y Ecuador: proceso de convergencia y adopción de las NIIF
    (Universidad de Cuenca, 2015-01) Pérez Rico, Cristina; Fernández García, Carlos; Méndez Rojas, Vicente; Méndez Rojas, Paola; Alvarado Riquelme, María
    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.
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    La responsabilidad social empresarial enfocada al sector de servicios: “actividades de peluquería y otros tratamientos de belleza” de la ciudad de Cuenca. Propuesta de diseño de un plan de responsabilidad social empresarial para la Empresa Svetnadia. Periodo 2015.
    (2015-11-11) Bravo García, Cristina Alejandra; Samaniego Galindo, Johanna Elizabeth; Pérez Rico, Cristina
    The general objective of this research project is to analyze the Corporate Social Responsibility (CSR) of the Service sector: “Hairdressing activities and other beauty treatments” in the city of Cuenca, and make a proposal for designing a plan of Corporate Social Responsibility for the company “Svetnadia”. For analysis of the sector,we use the indicators provided for the model of ADEC- Ethos 2009, which were developed in order to measure the level of CSR that small and medium businesses. For these reasons, we proceeded to use this model for analyzing CSR, since establishments engaged in the activities of hairdressers, are mostly SMEs. After the indicators were applied and the results were interpreted, it was concluded that the Service sector “Hairdressing activities and other beauty treatments” does not perform CSR management, as most establishments do not perform practices related to this business model. Finally, we carried out the analysis in the beauty center “Svetnadia” and CSR plan, where different strategies that the company could adopt to improve its level of CSR were presented.
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    La responsabilidad social empresarial, análisis y planteamiento de un modelo en el sector G4773.12 de la ciudad de Cuenca. Caso de aplicación, Optica Sánchez Cia.Ltda. período 2014
    (Universidad de Cuenca, 2015-11-11) Calderón Peñafiel, María Laíz; Pesántez Guerrero, José Ignacio; Pérez Rico, Cristina
    Business Social Responsibility (RSE) has become an element of strategic management to incorporate competitive advantages and operate in a sustainable manner in the market. For this reason, it is supposed to recognized and integrate the knowledge of business in the economic, social, labor, and environmental fields. The next research study focuses on encouraging and strengthening practices with new trends of management in dynamic scenarios. In order present a model of Business Social Responsibility (RSE) applied in Óptica Sánchez Cía. Ltda, this study will develop a strategic plan linked to the economic activity of the business. Also it incorporates a vision for the social and environmental areas in Cuenca City. Moreover, this study aims to determinate and analyze the state of maturity of companies G4773,12 thorough ETHOS indicators and ISO 26000 standards that the city of Cuenca maintains with respect to the different dimensions of Social Responsibilities. Finally, the activities that companies do will be determined. According to this research, it is better to give proposals to increase the development of Óptica Sánchez Cía. Ltda. in a feasible way in the field of study.