Contabilidad y Auditoría

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    Riesgos financieros y rentabilidad de las cooperativas de ahorro y crédito de los segmentos 1 y 2 en Ecuador
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Bombón Lascano, Cristina Maricela; DT - Mantilla Falcón, Luis Marcelo
    The study aims to analyze financial risk and profitability in Credit Unions from segments 1 and 2 in Ecuador during the 2018–2023 period. Specifically, three specific objectives were set: to describe the behavior of credit and liquidity risk in the credit unions, to relate credit and liquidity risks in the institutions, and to explain profitability in terms of credit and liquidity risks of the organizations. An analysis was conducted on a total of eleven indicators related to financial risk (credit and liquidity risk) and the profitability of financial entities. The mean, median, standard deviation, maximum, and minimum values of the distribution were estimated for each year under study. Additionally, a correlation analysis between the indicators of the variables was carried out, for which it was necessary to test for normality using the Shapiro-Wilk normality test. Finally, a system of simultaneous equations was specified, which involved estimating a Two Stage Least Squares (2SLS) regression model. The study concluded that most credit unions maintain delinquency rates below the average; however, there is an upward trend. On the other hand, there is a low, but not alarming, level of liquidity, which also seems to show a progressive trend. Credit and liquidity risks in the credit unions are related in different ways, the most prominent being the bidirectional interaction between the funding gap and profitability, as well as the inverse relationship between the credit portfolio ratio and the liquid assets ratio. Lastly, it was determined that profitability is explained both directly and indirectly by credit and liquidity risk.
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    Factores Determinantes y Proyección de Exportación de Pitahaya en el Ecuador, una Estimación Arima y de Mínimos Cuadrados Ordinarios
    (2018-07) Heras Calle, Dayana Lisbed; DT - Lidia Rosario, Vásconez Gavilanes
    El presente proyecto de investigación emerge con el propósito de proyectar la exportación de Pitahaya ecuatoriana y examinar la incidencia de los diferentes factores determinantes de la exportación, a través de datos de series de tiempo trimestrales durante el periodo (2007 - 2017), estas observaciones fueron obtenidas de fuentes oficiales, con el objeto de identificar los principales componentes que determinan la internacionalización de la fruta. Se instauro dos métodos de estudio; un análisis descriptivo y econométrico. En el análisis descriptivo se observó el comportamiento a lo largo del tiempo de las variables; Precios externos de Pitahaya, Precios locales de Pitahaya, Renta Nacional de Hong Kong, Renta Nacional de Singapur, Tipo de Cambio del dólar estadounidense con respecto al dólar de Hong Kong, Tipo de Cambio del dólar estadounidense con respecto al dólar de Singapur. Para el análisis econométrico se formó dos modelos; Mínimos Cuadras Ordinarios (MCO) y modelo Autorregresivo Integrado de Medias Móviles (ARIMA), por medio de la inferencia estadística y el criterio de elección de modelos; se determinó que el modelo ARIMA es el de mejor ajuste. Los resultados indican que el comportamiento de la exportación de Pitahaya es creciente a lo largo del tiempo y los factores determinantes analizados inciden en la exportación de pitahaya ecuatoriana.
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    Análisis del empleo y su incidencia en el Índice de Desarrollo Humano en el Ecuador durante el período 2005-2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2017-06) Sinchigalo Guamán, Kléber Roberto; DT - Cabay Cepeda, María Paulina
    The research project arises from the need to analyze the incidence of employment in the Human Development Index (HDI), and its effects on social welfare in the Ecuadorian population, it’s examining the development of the country, from political, social and economic perspective, through the investigative study, based on the availability of time series data obtained from different official sources from 2005-2015 year, for which two methods of analysis, descriptive and econometric, were constituted. Within the descriptive analysis the values of the indicators that compose the HDI are known as life expectancy at birth, literacy rate and per capita Gross National Income (GNI); In addition the employment variables such as the Economically Active Population (EAP), employment rate and total wage earners; behavior was known over time. Whereas with the econometric analysis two models were structured; The Minimum Ordinary Squares and the Integrated Autoregressive of averages Mobile model (ARIMA) through statistical inference and model selection criteria; the two models were developed by the presence of not-stationary variables. The results indicate that the employment behavior and the HDI are relatively increasing over time; In addition to the econometric analysis, demonstrate the endogeneity of employment in the HDI. The results of this study indicate that employment is a fundamental factor for human development, economic and social welfare.