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546,196 artículos
Año:
2017
ISSN:
2600-5727, 2528-7931
Sánchez Sánchez, Mauricio
Universidad Técnica de Ambato - FCAUD
Resumen
The insurance activity in Ecuador has changed considerably since its inception, the present paper aims to track the results achieved by companies focused on general insurance and determine if these respond to a strategy. Official data of the Superintendency of Banks of 27 insurance companies are analyzed. Five major actors were identified that capture over 50% of the market, however not all the big ones achieve the best results. Smaller actors give clear signs of having passed from theory to practice as far as strategy is concerned.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/626
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Año:
2017
ISSN:
2600-5727, 2528-7931
Rivera Badillo, Lorena; Mayorga Núñez, Fernando; Vayas, Tatiana; Freire, Carolina
Universidad Técnica de Ambato - FCAUD
Resumen
This research determines the average of three variables: routes frequency, productivity and travel speed in the public transportation system of Ambato. An observation sheet was applied to the 22 authorized lines in the city in a period of 10 workable days in hours of the morning and afternoon. The results shows that the frequencies oscillates between 7,5 and 9 minutes; the lines number 6, 20 and 21 have the highest productivity while the lines number 4, 8 and 12 have the lowest productivity; the average speed of the studied routes is 18,93 Km/h. The information obtained brings a general view of the public transportation system and contributes to taking decisions by the involved institutions.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/629
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Año:
2017
ISSN:
2600-5727, 2528-7931
Paredes Paredes, Eduardo; Guevara Perrazo, Gabriela
Universidad Técnica de Ambato - FCAUD
Resumen
The paper contains an analysis of the compliance of the tax constitutional principles of efficiency and administrative simplicity, in the case of withholdings of Income Tax in Ecuador (whose collection is managed by the Servicio de Rentas Internas - SRI), which are performed to natural people not required to keep accounts, who have not exceeded the base for the payment of income tax. The problem lies in the fact that the withholding tax is constituted as an undue payment, since the tax liability does not arise, which entails more formalities to SRI and other implications.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/633
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Año:
2017
ISSN:
2600-5727, 2528-7931
Rivera Badillo, Lorena; Herrera Herrera, José
Universidad Técnica de Ambato - FCAUD
Resumen
This paper reviews Agency and Stewardship theories concepts, as well as, manager’s characteristics and aptitudes used in each theory application in familiar businesses. Choosing the right theory for a business will depend on manager’s aptitudes and experience, according to the reality. Government, in a familiar business, is the management axis to maintain family union and business prosperity too. Familiar businesses development is usually measured by: 1) Property; 2) Number of shareholders; 3) Number of family members; and 4) Familiar leadership.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/636
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Año:
2017
ISSN:
2600-5727, 2528-7931
Martínez, Juan Pablo; Chisag Punina, Milton; Carrera Aguaguiña, Cristina
Universidad Técnica de Ambato - FCAUD
Resumen
This article discusses the process of municipal decentralization in Latin America, mainly in the countries of Ecuador and Uruguay. In order to ascertain the reasons that prompted the adoption of local governments to analyze the current situation of each country. So, from the guidelines set out by Nickson (2011), is a comparative analysis of the "european" and "anglosajón" models. Concluding that the ecuadorian system fits both models while the Uruguayan model is coupled to the anglosajón model.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/639
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Año:
2017
ISSN:
2600-5727, 2528-7931
Coello Gómez, Gladys
Universidad Técnica de Ambato - FCAUD
Resumen
Health is not only about the absence of disease, but is a component of human capital, which is determined by the circumstances or the environment in which people are born, grow, live, work and age, including the health system, whose characteristics are the result of the distribution of wealth, power and resources. This investigation shows an observation of health situation in Tungurahua´s population, a key factor of local economic development.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/631
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Año:
2017
ISSN:
2600-5727, 2528-7931
Sumoza Matos, Rolando
Universidad Técnica de Ambato - FCAUD
Resumen
As the basis of the epistemological phase of a more extensive investigation, leadership is addressed in its general aspects, emphasizing the foundations of organizational effectiveness and the development by human consciousness. It is a view from the human being as an integral being between rationality, operative intelligence and the emotional process, with their respective apperceptive processes and the complexity that this represents. The organization is seen from the aspects of the social construction of reality, product of the introspective, retrospective and prospective processes of the individual, executing their role as leader or leader, as fundamental phases of the functional and hierarchical aspects of any organizational structure.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/637
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Año:
2017
ISSN:
2600-5727, 2528-7931
Tamayo, Jorge; Poaquiza Poaquiza, Ángel; Vargas Villacres, Borman
Universidad Técnica de Ambato - FCAUD
Resumen
In the present investigation we analyze the main adverse events that occur most frequently in the province of Tungurahua such as volcanic activity, floods, landslides, explosions, forest and structural fires. Emergencies originate from natural disasters, produced by the same nature and anthropic caused by unconscious acts of people, causing human losses and irreparable environmental damage to the environment, at a particular site and at a given time. A comparative analysis is carried out between the years 2013 and 2017, which shows the evolution of the different catastrophic events registered in the Risk Management Secretariat. Converter.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/632
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Año:
2017
ISSN:
2600-5727, 2528-7931
Mayorga Núñez, Fernando; Freire, Carolina; Vayas, Tatiana
Universidad Técnica de Ambato - FCAUD
Resumen
The purpose of this article is to show the distribution of the dwelling incentives that were given by the National Government of Ecuador, through bonds, in the rural area of the province of Tungurahua in order that people can access to a worthy dwelling that improves their quality of life, taking as reference the period 2010- 2016. This study shows the number of dwelling bonds given to people, the number of benefited people and the investment according to the rural dwelling projects. Furthermore, it brings information detailed by cantons of Tungurahua.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/634
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Año:
2017
ISSN:
2600-5727, 2528-7931
Rivas Torres, Frank
Universidad Técnica de Ambato - FCAUD
Resumen
The objective of this paper is to explain a qualitative methodology supported by conceptual maps and / or structured concepts used by groups of experts in a subject or with a direct relationship of the problem under study and the Cross Impact Matrix (MICMAC), through from which a prospective social security analysis can be made. Therefore detailed aspects are exposed through bibliographic analysis supported by a descriptive discourse. Finally, it refers to a list of variables product of the exercise explained in the course of the article, which is a product of the subscribed technique.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/641
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