Modelo de planificación estratégica a partir del análisis prospectivo para la Universidad de las Fuerzas Armadas ESPE

La presente investigación aborda la temática de la planificación estratégica con base al enfoque prospectivo, y su utilidad para la Universidad de las Fuerzas Armadas ESPE. El objetivo de la misma fue diseñar un modelo de planificación estratégica a partir del análisis prospectivo para esta institución de educación superior militar del Ecuador, sobre la base los principales conceptos, teorías y base normativa para este tipo de instituciones. Para el cumplimiento de dicho objetivo se aplicaron tanto métodos teóricos como empíricos, donde, especialmente el método de modelación permitió obtener la representación teórica del modelo propuesto, del cual fue validada su aplicabilidad en la Universidad de las Fuerzas Armadas ESPE mediante la consulta a expertos. La implementación metodológica de dicho modelo permitirá mejorar el proceso de planificación estratégica de esta institución, sobre la base del diseño de actividades que se requieren para aplicar el enfoque prospectivo a la planificación estratégica institucional.Facultad de Ciencias Económica

Estudio del Direccionamiento Estratégico en el Desarrollo Organizacional en Latinoamérica: Una Revisión de Literatura (2009-2018)

The objective of this article is to develop a literature review, highlighting the report of the selected authors on their perspective in strategic direction, to improve organizational development. The methodology is qualitative, bibliographic type. Initially you can select scientific articles, search databases such as: Redalyc, Jstor, Emerald Insight and Scielo, to proceed later with the analysis, treatment and synthesis of information. The most important conclusion is that, strategic direction contributes to organizational development, establish objectives and strategies within an organization; where senior management is responsible for making assertive decisions for the fulfillment of their goals, contributing to organizational growth. If the results are neglected, having a strategic direction that structurally implements a strategic plan in any type of organization will promote companies that are at the forefront of constant changes in the environment in which it will be developed.El objetivo del presente artículo es desarrollar una revisión de literatura, destacando el aporte de los autores seleccionados sobre su perspectiva en el direccionamiento estratégico, para mejorar el desarrollo organizacional. La metodología es cualitativa, de tipo bibliográfica. Inicialmente se seleccionaron artículos científicos, obtenidos de bases de datos como: Redalyc, Jstor, Emerald Insight y Scielo, para proceder luego con el análisis, tratamiento y síntesis de información. Como conclusión más importante se destaca que, el direccionamiento estratégico contribuye con el desarrollo organizacional, al establecer objetivos y estrategias dentro de una organización; donde la alta dirección, se encarga de tomar decisiones asertivas para el cumplimiento sus metas, coadyuvando al crecimiento organizacional. Se desprende de los resultados que, contar con una dirección estratégica que implemente estructuradamente un plan estratégico en cualquier tipo de organización promueve a que las empresas estén a la vanguardia de los cambios constantes del entorno en el que se desarrollan

How does organizational leadership contribute to the firm performance through social responsibility strategies?

Despite the wide-ranging studies on Corporate Social Responsibility (CSR), firm performance, and Organizational Leadership (OL), there have been only a few studies examining the inter-relationship between them. Accordingly, this investigation has tried to investigate how OL contributes to the firm's performance through the CSR strategies. It has an internal orientation to CSR motivations compared to the existing studies that mostly considered the external factors in implementing of CSR in firms; also, it has a comprehensive view toward the firm's performance by considering both financial and non-financial aspects of performance. It could be said that this study has tried to answer the question of whether or not CSR can be as a mediator between the OL and firm performance. Data collection was performed from 285 manufacturing and consumer products firms located in Malaysia during the four-month period of June–September of 2020. AMOS Structural Equation Modeling (AMOS-SEM) method was applied to analyze the model. Following the Baron and Kenny approach in testing the hypotheses, it was found that the relationships of OL and financial performance, as well as OL and non-financial performance were partially mediated by CSR. In addition, the non-financial performance was found as a full mediator between the OL and financial performance. Further, the results revealed two full mediated relationships in this way that non-financial performance was a full mediator variable between CSR and financial performance, as well as CSR and non-financial performance which were found as two multiple full mediators between OL and financial performance. The results help Malaysian managers to understand their current status, capabilities, strong points and weaknesses in leadership regarding to CSR. Moreover, due to the positive effects of CSR on both firm's financial and non-financial performance, CSR is recommended to be integrated in leadership style and the organizational strategies in order to having better performanc

Análisis de la aplicación de los incentivos tributarios para las pequeñas empresas del sector de alimentos del cantón Quito

The present study aims to analyze the results that have generated tax incentives established in the Code of Production, Trade and Investment (COPCI) published in the Official Register No. 351 of December 29, 2010, in the small business sector of food of Quito Canton, Ecuador. For the development of this research, the 2010-2012 period of financial information, documental research based on literature sources, application surveys to managers and small business owners, and interviews with industry officials were used. The results showed that the incentives established in the COPCI may be attractive from the point of view of the government about economics and taxes; however, for small businesses of the food industry Quito city, they have not generated the greatest benefits on employment issues, production, investment and tax collection