Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This study aims to propose a methodological process of gamification to consolidate the image of a political candidate; since there was a lack of use of technological tools to publicize the information of the movement and political candidate, its profile, skills and campaign proposals. This research is of a descriptive type of transversal type, being to describe the current perception of voters regarding the image of political candidates, as well as specific aspects of the candidates and their teamwork. In addition, it has a qualitative-quantitative approach, where a targeted survey will be applied to the number of registered voters of the city of Ambato in the Preliminary Results of the 2019 and CPCCS Sectional Elections. The results include the diagnosis through the surveys and the methodological process for gamification to consolidate the image of a political candidate with their respective steps. Therefore, it is evident that gamification is essential for the promotion and dissemination of the political candidate's own information, consolidating the political image.

The purpose of this research is to develop a strategic plan for the company "Mizchen Mizk" by means of several administrative tools. The research was based on the conceptualization, review and description of information through a bibliographic documentary search that allowed to define the different variables considered, also, surveys were made to the administrative and production personnel in order to make an analysis of the current situation of the company. Among the results obtained, it is evident the evaluation matrix of internal factors and the strategic map where the aspects of the company are defined, as well as the objectives and actions to be taken to achieve them. Likewise, conclusions were drawn with respect to the information obtained, highlighting the influence that the variables of the macro-environment have on the company under study, and it is stressed that the strategic plan is a tool that allows decisions to be taken in order to obtain better results in all the processes that the organisation manages.

The objective of this research is to carry out a comparative analysis of social networks as a tool of political marketing in the elections of mayor, prefect and councilors of the province of Tungurahua-Ecuador. The problem that is identified is that candidates for political positions do not have planning for social networks and do so empirically. It is a descriptive study that is based on theoretical elements based on bibliographic analysis, through the analysis-synthesis method that allows conclusions to be reached. In addition, the Karma and Foller Me Fanpage tool was used to monitor each candidate's Facebook and Twitter social network. Among the results are the main findings in interaction and engagement between candidates and citizens. The conclusions of the study show that social networks are of the utmost importance for the political sphere to generate  approchement with citizens and empathy with their campaign proposals.

The implementation of IFRS in Ecuador has made accounting information transparent and has thereby contributed to the development of the country by having information that is comparable, pertinent, accurate and in real time for decision-making. The gap between book values ​​versus the reality of companies has also diminished, especially in the most significant assets such as property, plant and equipment. Based on the foregoing for the company Gráficas Hernández, the IFRS adoption process was partially carried out, since at that time there was no clarity on the applicability of the accounting technique, a situation that arises from the lack of training in staff for the correct application. For this reason, this research aims to design a procedures manual to evaluate the process of adopting IAS 16. The methodology used was of a non-experimental type with a qualitative approach, its descriptive scope and inductive-deductive was used among the methods, since it was of general concepts of internal control, components and adoption process of IFRS in Ecuador, reaching the treatment established by the accounting technique IAS 16. Among its results it was found that the company did not consider all the provisions of IAS 16 to its implementation and subsequent control, since it does not have established policies for its treatment for this reason through this proposal, what is intended is to give the guide to obtain the real valuation of the assets, allowing the reasonableness of the financial statements.

The International Accounting Standards focused on the public sector (IPSAS) issued by the International Standards Council (IPSASB), constitute high standards in the management of financial-accounting information. Currently, several countries in the world have adopted these standards, as is the case of Ecuador. The Azogues Municipal Autonomous Decentralized Government (GADMA), faced with the need to recognize and register heritage assets in the financial statements, carried out the present study; The objective of the investigation is to propose a process for the implementation of IAS-SP 17 for the recognition of heritage assets. The methodology used in this research was non-experimental and cross-sectional, since the variables were analyzed in their natural state and at a single moment in time. The diagnosis determined the non-existence of a specific rule that controls heritage assets, its inventory was last carried out more than ten years ago by the National Heritage and Cultural Institute (INPC) and not by the GADMA, the vast majority of these assets are not under the domain of the institution. It is concluded that with the implementation of IAS-SP 17, reliable information will be obtained for the recognition of the assets of the Municipality, which must be registered in the account of Assets of National Historical Artistic and / or Cultural Heritage, as is the case of the Municipal cemetery, the Rodrigo Pesántez Museum and the Quinta San José; With this, the entity will present reasonable financial statements.

Accounting harmonization was born from the need to establish uniformity in the management of accounting regulations, it provides accurate information on the management of public spending, the same that currently needs to be analyzed considering new environmental and social aspects so that economic information stands out that approach. This study reflects the lack of social and environmental responsibility policy strategies at the José Carrasco Arteaga Hospital, so its objective is to generate an accounting guide to minimize the ecological effect, in order to improve the use of resources, the quality of services, and savings in spending. The methodology used was of a qualitative type, based on interviews carried out with the personnel of the financial-accounting department; Its design was non-experimental, with descriptive scope and cross-sectional purpose. Among the main results, it was evidenced that there is subjection to the traditional regulations in the management of the budget items of expenses, there is no focus oriented towards eco-efficiency, let alone an item in the budget that helps to minimize expenses in favor of this. In conclusion, it is necessary to make spending transparent with an economic vision with social and environmental commitment, aimed at protecting environmental resources.

In this research, the need for automation of financial reports through XBRL and International Accounting Standards for the Public Sector is deepened as a language of computer interaction in public institutions in the non-financial sector, which aims to standardize the processing of economic reports and in this way, achieve a greater presence in the international economy; The article aims to provide a basic instruction for the generation of financial reports under XBRL aimed at non-financial public sector entities governed by the Ministry of Economy and Finance as a mechanism for automating a common language in the transmission of financial information for the decision making. Given the qualities of the research, it was developed within the qualitative approach, in which the analysis is extended cross-sectionally with documentary review using the inductive-deductive and historical-logical methods. Consequently, the results are based on the integration of accounting regulations and standardization through the preparation of a basic instruction for the generation of financial reports under XBRL aimed at non-financial public sector entities, the Ecuadorian state being through the entities of control a fundamental axis in promoting the application of a commercial language.

Political Marketing designs and formulates advertising strategies with the objective to attract as many voters as possible. In recent years, these strategies want to be adapted to OTL media, which are internet-related media and digital media. The research objective is to analyze the effectiveness of the components of the OTL media and how they have an influence on the recruitment of voters. Registered official voters in the last 2.019 sectional elections were considered. The methods approach was based on an exploratory type, with bibliographic modality and a quantitative approach, through the application of a survey. The results provide an analysis of the components of the OTL media, such as the most widely used tools, types of strategies, topics of interest, and ad perception. It concludes a good acceptance of the characteristics and benefits of the OTL media is concluded, but not above the traditional media.

The academic article is dedicated to explaining and gathering the research variables in the discernment of the important factors of a political strategy of content and political leadership. It is for this reason that the objective of this academic article focuses on identifying some important factors of a content political strategy to improve political leadership with vision, inclusiveness and enthusiasm. On the other hand, the problem that was identified lies in strategic actions of content that the human being intervenes to survive any project, decision, agreement, guide, plan or intervention that is not routine in the field of communication, social networks, political society, candidates, electoral campaigns. A methodology with a predominant quantitative approach was used, with a basic modality of field investigation, bibliographic-documentary, exploratory, descriptive cross-sectional, to consider and interpret.

From the first records that are possessed of civilization, human beings have not only speculated about nature, the causes of the mind and behavior, they have also used their ingenuity to test these speculations empirically.  Once consolidated the study and approach of psychology, this has spread across the board, marketing does not escape this coverage and is the subject of multiple studies like this which also combines the incidence of advertising media, was raised as a general objective investigate consumer psychology and new trends in advertising media, for the effect, it was made use systematically of a methodology oriented to the bibliographic and field study with which results were obtained that determine the interrelation between the variables under study and it was allowed to show that the current influence of the media is mostly focused on digital media product of the information and communication society in which the current world lives.