No. 21. año 11 (enero junio 2015)

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/26572

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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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    Metodología para el cálculo de evasión del impuesto a la renta
    (Universidad de Cuenca, 2015-01) Palacios Riquetti, Jorge Luis; Beltrán Romero, Pablo Aníbal; Pozo Rodríguez, Santiago Estuardo; Cordero Méndez, Fabián Patricio; Ramírez Alvarez, José
    The main objective of article is the development of a methodology to calculate a likely situation of evasion of income tax by economic activity, that is incurred by some companies in Ecuador. This calculation is based on the estimate of evasion with variables from the National Accounts and that can be compared with information from the Internal Revenue Service about actual collection.
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    La postura política anarquista; o una puerta al pensamiento utópico contemporáneo
    (Universidad de Cuenca, 2015-01) Endara Rosales, Sebastián
    The objective of this work is to present a brief tour of the main axes of the anarchist political thought, through analyze their influence on ideas linked to contemporary critical thought, expressed in the positions anti-statist, direct democracy, community organizing, the post-development proposals, criticism of neoliberal political economy as well as extractivist logic, and finally their closeness to the ideas of symbolic and cultural subversion.
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    Feminización en la migración ecuatoriana en el período 2001-2010
    (Universidad de Cuenca, 2015-01) Roldán Monsalve, Diego Fernando
    Several authors argue that international migration flows from the countries of Latin America at the beginning of the century were characterized by feminization due to many factors in the countries of origin and destination. Available data from the 2010 Census reveal otherwise in the Ecuadorian case, highlighting that during the period 2001-2010 the participation of both sexes was nearly constant, even in significant fluctuations responding particularly to changes in immigration policies in Europe and economic crisis in the countries of destination.
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    Fenómenos complejos en economía: más allá de la caja negra neoclásica
    (Universidad de Cuenca, 2015-01) Romero, Pedro
    The main goal of this paper is to propose a new methodological tool for economists, namely, agent-based computational models applied to Economics. There is a great opportunity after the severe criticisms by renowned economists and thinkers to the conventional economic theory due to its incapability to predict the last international financial crisis. Here, we describe the origins and main characteristics of this approach, and present four cases with relevant applications for economic theory: the theory of the firm, industrial clusters, asset valuation and financial bubbles, and the welfare theorems. This approach has the advantage of allowing us to model in a more realistic vein without loosing the necessary rigorousness to generalize results. Moreover, we can better integrate the microeconomic processes with the aggregate results out of the interaction of different agent types.
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    Economía y Política
    (2015-01) Universidad de Cuenca; Facultad de Ciencias Económicas y Administrativas