Revista Economía y Política

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La actividad turística desde la perspectiva económica
(Universidad de Cuenca, 2014-10) Cruz Barba, Evangelina
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.
Aproximación teórica al efecto producto del encadenamiento inseguridad personal – desconfianza generalizada – diferencias delictivas comunitarias
(Universidad de Cuenca, 2016-07) Decle Castro, Jonathan; Moloeznik, Marcos Pablo
This article discusses and proposes a theoretical link between personal insecurity, generalized mistrust and community crime differences. Hence it is divided into two sections: in the first, the introduction and the theoretical and analytical framework, the sociological and political concepts that are used, their scope and interconnection are presented. In the second, the central idea of this contribution is exposed: the possible existence of a theoretical functional phenomenon called personal insecurity effect-generalized mistrust-community delinquency. Finally, some conclusions are offered.
Bases for alternative nonparametric mincer function
(Universidad de Cuenca, 2017-01) Sacoto Molina, Matias Nicolas; Brondino, Alejandro
This work undertakes a nonparametric regression in order to assess the viability of this technique in modeling a simplified Mincer Function of earnings applied to the NBA players’ wages. The main advantages of using this technique is that it does not rely on assumptions and the statistical inference is not sensitive to distributions disturbances due to violations of the assumptions. The results of the nonparametric estimation are compared to a classical OLS regression. We found evidence that the OLS estimator did not fulfilled the assumptions that this method requires, therefore, the statistical inference form this estimation could lead to wrong conclusions (due to lack of efficiency), unless some correction that solves the violation to the assumptions is applied to the model. On the other hand, the confidence intervals obtained from the nonparametric regression are more accurate and less sensitive to variability and magnitude of the variables. Consequently, the nonparametric estimation would be an alternative to model the behaviour of the wages avoiding strong assumptions that could lead to wrong statistical inference conclusions.
El branding como una respuesta de la aplicación de la psicología en al ámbito del marketing y la gestión comercial
(Universidad de Cuenca, 2015-07) González Loyola, Pablo Arturo; Pesántez Vicuña, Fernando
Nowadays, marketing plays a preponderant role in the whole world. However, it can be seen that some organizations are more successful than others that barely survive in the market. If one analyzes the success of the first with respect to the second, it is often found that the key to it is not a competitive advantage over the characteristics of the product and its technical aspects. On the contrary, only its differential advantage ends up being the brand. The questions then point to how it is that certain brands by themselves are capable of generating value and preference in customers. It is there when the purely commercial aspect stops being sufficient to explain this. It is necessary then to refer to other areas to give answers to certain concerns such as this one. Marketing as a social science has been developed on the basis of other sciences such as economics, anthropology, psychology, sociology, statistics, among others. Then, it will be these sciences that will allow explaining the value that a brand can generate in its market, a value that to contextualize within the scope of marketing has been called Branding or brand value. Psychology will explain many of these elements with their different authors and theories. To cite some worth mentioning theories of motivation, attitudes, perception, learning, personality and how to understand that organizations apply these principles to generate emotions and feelings for brands, this being the differentiating element and that generates a competitive advantage over the rest of offers in the market.
Caracterización de los factores que determinan la asistencia a programas públicos para la primera infancia en Ecuador
(Universidad de Cuenca, 2015-07) Rivera V., Jairo
This paper analyzes the characteristics of the factors determining assistance to public programs for early childhood in Ecuador. The study begins with a review of the literature, where the origins of early childhood programs and current legislation are presented. Additionally, the Ecuadorian context early childhood is reviewed. Subsequently, the section is developed using empirical data for the Survey of Living Conditions of 2013-2014. In estimating a Probit model is used to determine the probability of attending a public child development program. The results suggest that the modalities of the program and child's age are heterogeneously influenced by the individual, mother, home, and geographical’s characteristics.
Caracterización de un modelo de gestión para las cooperativas y compañías de taxis del ecuador: caso de estudio organizaciones de la ciudad de Cuenca
(Universidad de Cuenca, 2015-07) Escandón Morales, María Soledad; Aguirre Maxi, Juan Carlos
This work is a result of the application of the methodology of scientific research in order to show the reality of taxi companies in the city of Cuenca, and its interference in administrative procedures in both cooperatives and companies. From this fundamental input a management model that allows easy implementation and monitoring from medium time.
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.
El control externo en méxico desde la experiencia subnacional
(Universidad de Cuenca, 2014-10) García Vázquez, Nancy
Corrupción y facilidad para abrir negocios: un estudio econométrico de panel a nivel municipal para México
(Universidad de Cuenca, 2014-01) Briseño Ramirez, Hugo; Mendieta Muñoz, Luis Rodrigo; Decle Castro, Jonathan
This paper analyzes the corruption of the main cities of Mexico cost of legality. Various panel econometric models where the dependent variable is the corruption index are performed, and the independent or explanatory variables are the ease of doing business, per capita income, by the theory.
Dependencia económica: el caso ecuatoriano
(Universidad de Cuenca, 2016-07) Acosta González, Nicolás; Jaramillo Calderón, Daniel; Mejía Pesántez, Ramiro
This paper presents a theoretical and practical analysis of the economic dependence in Ecuador. Ecuadorian competition law lacks of a methodology to identify dependence among two undertakings. This research proposes a solution, which has been addressed from an exhaustive description of international regulations and comparative competition cases. The result of this analysis led to establish a three-step process. The first is to define the relevant market; the second, study the degree dependence; and the third, is to identify those signatures having a higher substitution cost. Subsequently, the methodology was applied in the distribution chain, where was possible to identify 321 dependent firms. Finally, by a model of binary response, the investigation exposes the factors that causes dependence; the main factors are: diversification and low value added in products.
Los derechos económicos, sociales y culturales desde la perspectiva de la economía teórica
(Universidad de Cuenca, 2015-07) González, Silvia; Miranda Espinosa, Alexandra; Acuña Pazmiño, Javier
In the last 40 years, the liberal thinking has been accepted and introduced into economic theory. This paper deals with the analysis of the potential incompatibility between liberal thinking and the Economic, Social and Cultural Rights (ICESCR). We argue that, with minor exceptions, the ICESCR have not been appropiately considered in the economic theory. Consequently, considering economic rights and theory as incompatible subjects is a steril debate. It is compulsory for researchers and policy makers to open a productive discussion, leading to valid solutions in both matters.
Determinación de las interrelaciones sectoriales en la economía regional para la provincia del Azuay en el 2007
(Universidad de Cuenca, 2014-01) Beltrán Romero, Pablo Aníbal
The input-output matrix can regionalize national indirect methods to data, in the case of Ecuador, by provinces. The utility of this type a matrix is large. This article is a review of the application of methodologies for analysis of sectoral interlinkages in part regionales.El text economies from reviewing how to regionalize matrix of this type and ends with analysis of the relationships between sectors. First location coefficients are applied to adjust the input-output matrix and include imports between provinces. The results of the application of Rasmussen- Hirschman coefficients are analyzed.
Dimensiones explicativas y resultados a partir de variables socio-demográficas y socio-laborales en los estilos de liderazgo
(Universidad de Cuenca, 2016-07) Álava Atiencie, Nubia Gabriela; Domínguez Vázquez, Lucia; Francés García, Francisco José
The aim of this study was to examine the influence of socio-demographic and socio-labor variables in the leadership styles of various Ecuadorian leaders from community private and public sectors; besides identify the dimensions of leadership styles that significantly affect the outcome variables: efficiency, effectiveness and satisfaction. From the empirical application carried out and the analyzes performed using statistical techniques like Anova and regression analysis and correlation results show the explanatory preeminence of socio demographic variables (especially age and educational level) over the specific socio-labor variables in the development of leadership styles, as well as the importance of the own components of transformational leadership in the comprehension of the expected result outcomes variables in people who exercise leadership roles.
Una discusión sobre la crisis de gobernabilidad global, sus actores y sus desafíos a la luz de la crisis financiera del 2008
(Universidad de Cuenca, 2014-10) Espinosa Ramírez, Rafael Salvador
Economía y Política
(Universidad de Cuenca, 2005-04) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas
Economía y Política
(Universidad de Cuenca, 2003-10) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas
Economía y Política
(Universidad de Cuenca, 2004-12) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas
Economía y Política
(Universidad de Cuenca, 2002-02) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas
Economía y Política
(2015-01) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas

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