This article analyzes the Organic Law on Higher Education of Ecuador with regards to the links and the aspects that force the Higher Education Institutions to act on the expectations and needs of the community, considering the national planning, the development regime, the worldwide scientific, humanistic and technological improvement, and the cultural diversity in the country. The importance of the relation with the community is described and it is highlighted as the strongest indicator of universities categorization at the present time. For that effect, some ideas are provided on how a comprehensive working model should be structured for effective linkage among the university, business and community, using as reference the Academic Unit of Business Science.

This article discusses the importance of the application of IFRS (International Financial Reporting Standards) in Ecuador using the group of accounts called: Property, Plant and Equipment (PP&E) revaluation. To do this, we analyze conceptually how financial statements should be reported and recorded at fair value, considering some countries in the world where there is significant progress in this area, we review models and revaluation techniques that allow us to understand technical procedures. Methodologically, we used information from a local transport company, which allowed us to create a chart of accounts to recording and accounting the revaluation of buildings, in addition, this is exemplified using a process chart and explanatory tables of how to make the adjustment using the regulations of the IFRS. The results show that the value of buildings in the company’s financial stat...

Este artículo analiza la Ley Orgánica de Educación Superior del Ecuador en lo que respecta a la vinculación y los aspectos que obligan a las instituciones de educación superior a actuar ante las expectativas y necesidades de la sociedad, según la planificación nacional, el régimen de desarrollo, el perfeccionamiento científico, humanístico y tecnológico mundial, y la diversidad cultural presente en el país. En función de esto, se describe la importancia de la vinculación con la sociedad y se resalta esta acción como el indicador más fuerte de categorización de las universidades en los actuales momentos. Para ello, se brindan algunas ideas de cómo debería estructurarse un modelointegral de trabajo para lograr una efectiva vinculación entre la universidad, empresas y la sociedad, utilizando como referente la Unidad Académica de Ciencias Empresariales.

This article discusses the importance of the application of IFRS (International Financial Reporting Standards) in Ecuador using the group of accounts called: Property, Plant and Equipment (PP&E) revaluation. To do this, we analyze conceptually how financial statements should be reported and recorded at fair value, considering some countries in the world where there is significant progress in this area, we review models and revaluation techniques that allow us to understand technical procedures. Methodologically, we used information from a local transport company, which allowed us to create a chart of accounts to recording and accounting the revaluation of buildings, in addition, this is exemplified using a process chart and explanatory tables of how to make the adjustment using the regulations of the IFRS. The results show that the value of buildings in the company’s financial stat...

La presente investigación tiene carácter de documental en el que se reafirma la ausencia de vinculación entreUniversidad-Empresa-Comunidadde la Unidad Académica de Ciencias Empresariales de la (UTMACH) en la provincia de El Oro, ocasionado por el modelo que ha venido utilizando, es a partir del estudio del arte,donde se profundiza la vinculación en Europa y América Latina. Las universidades Ecuatorianas sufren la ausencia de vinculación, estas deberán articularse con el Plan del SUMAK KAWSAY o Buen Vivir (Secretaria Nacional del Buen Vivir, 2009), aplicando el Principio de Pertinencia Art. 107 de la Ley Orgánica de Educación Superior (LOES 2008), afirmando que las IES deben dar respuestas a las necesidades que tiene la sociedad y para que sean pertinentes deben demostrar su influencia, según Consejo de Evaluación, Acreditación y Aseguramiento de la Calidad de Educación Supe...

The present article seeks to analyze the educational reform in Ecuador from the new institutions of the country, which constitutes the government of Econ. Rafael Correa Delgado with the new educational model that began in January 2010, after the complete restructuring of the Ministry of Education, whose objective was to ensure the path to early education in Ecuador with quality and warmth, strengthening the education authority, deconcentration articulated a system that encourages an approach with citizens and access to free education at all levels: primary, se-condary and higher, with some necessary conditions.An introduction is drawn from educational reform succeeded in 1983, which originates four years later, the “Education Law” or Law 127, published in Official Record 484 of May 3, 1983.This analysis also helps to demonstrate concrete results or social and educational progress tha...

The present article seeks to analyze the educational reform in Ecuador from the new institutions of the country, which constitutes the government of Econ. Rafael Correa Delgado with the new educational model that began in January 2010, after the complete restructuring of the Ministry of Education, whose objective was to ensure the path to early education in Ecuador with quality and warmth, strengthening the education authority, deconcentration articulated a system that encourages an approach with citizens and access to free education at all levels: primary, se-condary and higher, with some necessary conditions.An introduction is drawn from educational reform succeeded in 1983, which originates four years later, the “Education Law” or Law 127, published in Official Record 484 of May 3, 1983.This analysis also helps to demonstrate concrete results or social and educational progress tha...