No. 23. año 12 (enero junio 2016)

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/26574

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    Factores asociados al consumo urbano de agua en méxico: la importancia de la tarifa
    (Universidad de Cuenca, 2016-01) Briseño Ramírez, Hugo; Decle Castro, Jonathan
    In the next document factors associated to water consumption in Mexico are analyzed. A model is proposed where explanatory variables of water consumption are water tariff, income and population by connection. All are significant as the theory suggest.
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    Revista Economía y Política
    (Universidad de Cuenca, 2016-01) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas
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    Schooling effects on young workers´ wages: the Ecuadorian case
    (Universidad de Cuenca, 2016-01) Burgos Dávila, Sebastián; Falconí Guamán, Gabriela
    Mincer´s schooling returns model is one of the econometric tools most used in the investigation of wages in an economy. In Ecuador, the labor market is characterized by high levels of informality and discrimination against certain groups, including young workers, which in some cases are vulnerable population with low education levels. In Ecuador, between 2010 and 2015 within the group of workers aged between 23 and 29 years, for each additional year of schooling that individual has her labor income increases by an average of 10%. In the case of skilled workers the additional year of schooling translates into an average increase of 20% while for unskilled workers there is no salary premium for education.
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    Using chaos theory as a framework to explain the nature of complexity in contemporary organizations
    (Universidad de Cuenca, 2016-01) Llora, Miguel; Cordero, Juan Francisco
    Findings: The article makes three main claims: 1) being a member of a business organization is a result of a social choice (choice of a system), rather than an individual choice, 2) organizations are unstable entities, and dependence among organizational members results in organizational members working as a group, and 3) changes in internal and external environments make strategies irrational and irreversible. Organizations exist as long as individuals in organizations move forward by choosing the safest way. Originality: This article provides an alternative perspective to understand contemporary business organizations. As opposed to verbally defining organizations, a context is suggested to understand complexities in organizations. Moreover, this study adds to the growing body of literature that uses films to understand contemporary organizations.
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    Análisis de la aplicación e implementación de NIIF para PYMES en el sector textil y de prendas de vestir de la ciudad de Cuenca
    (Universidad de Cuenca, 2016-01) Ayabaca Mogrovejo, Orlando Fabián
    This research analyzes the development of the registration and financial reporting for SMEs engaged in the manufacture of garments and textiles. In the study 32 entities that report to the Superintendency of Companies, of which 11 are also in the database of the Chamber of Small Industry of Azuay (CAPIA) it was considered. Among the key attributes of the financial information of SMEs he was found: 1. Application of IFRS scheme in reporting to SIC since 2012 2. Change in retained earnings account from the first time adoption. 3. Changes in accounting treatment of property, plant and equipment, by the application of the The authors make recommendations to the sector that will improve the selection of fair values, calculation of depreciation, deferred taxes and treatment are presented.