POSTGRADO EN GERENCIA INTERNACIONAL
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Item ANÁLISIS DE LA RENTABILIDAD DE LA EXPORTADORA "EMPRESA ANÓNIMA S.A." CON LA PROPUESTA DE DEFINICIÓN DE UN PLAN DE CONTROL INTERNO FINANCIERO(2015-08-13) Negrete Nuñez, Jimmy Michel; Tobalina, ConstantinoItem ANÁLISIS ECONÓMICO TRIBUTARIO DEL IMPUESTO A LA RENTA ÚNICO PARA LAS ACTIVIDADES DEL SECTOR BANANERO Y SU INCIDENCIA EN LA PRODUCCIÓN NACIONAL Y LA COMERCIALIZACIÓN INTERNACIONAL DURANTE EL PERÍODO 2011-2015(2017-06-13) Bermeo Viteri, Adela Leonor,; Campos Cárdenas, EliécerThe research has as main objective to determine the incidence of the Single Income Tax on the banana sector and domestic production and international marketing during the period 2011- 2015, for the achievement of it began with the review of the literature initially studying the emergence of the banana sector in Ecuador and directly linked to this sector taxation. Other researches related to income tax only were analyzed. The methods of collecting the information were applied document review and survey, whose results showed that the monetary value of exports have shown an incremental behavior while export volumes oscillatory behaved with declines in 2010 and 2012. By Finally the criteria of respondents expressed discontent over the tax form stating that the tax burden is higher with this new modality hurting the liquidity of the company and the development of producers.Item "DISEÑO DE METODOLOGÍA PARA LA CAPTACIÓN Y COLOCACIÓN DE RECURSOS Y SU INCIDENCIA EN MINIMIZAR RIESGOS FINANCIEROS - CASO COOP. COACMES"(2017-06-13) Solórzano Delgado, Erika Fernanda; Rodríguez Valencia, Leslie PaulinaThe financial risks to which the Savings and Credit Cooperatives are exposed are due to nonappropriate methodologies used in financial intermediation, that is to say by the collection and placement of resources, altering indicators such as liquidity, solvency, delinquency, macroeconomic efficiency, financial intermediation , Financial efficiency, portfolio performance, and others. This research establishes a methodology that allows a better capture and placement of resources of COACMES partners with the purpose of minimizing financial risks, from a sample of 8 Savings and Credit Cooperatives in segments 2 and 3, to which As a result, 5 of them manage a methodology of analysis of several factors in the placement of credits, and that the rates of collection are the benchmarks by the Central Bank of Ecuador, while the Coop of the Case Study called COACMES , Only gives credit according to an internal score of the partner.Item RESTRINCCIÓN DE IMPORTACIONES Y SUS EFECTOS EN EL SECTOR COSMÉTICO DEL ECUADOR(2017-05-13) Vera Mera, Eva Gabriela; Tobalina, ConstantinoThe problems in the trade balance in recent years have caused Ecuador to have to take care of its circulating money, although the national government has always indicated that its background was a change in the country's productive matrix, the truth is That since 2013, a series of measures that curtailed imports of all kinds began to take effect, one of the strongest measures being Resolution 116 issued by Comité de Comercio Exterior (Comex). This resolution established new requirements for imports of 293 tariff headings for different products, including cosmetics. The present investigation seeks to review the measures of the aforementioned resolution and its impact and implication thereof in the Ecuadorian cosmetic sector in the periods from 2013 to 2015Item INCIDENCIA DEL IMPUESTO A LA SALIDA DE DIVISAS EN LA RENTABILIDAD DE LOS CONTRIBUYENTES ESPECIALES EXPORTADORES DE MANABÍ EN EL 2011-2015(2017-06-13) Cevallos Alcívar, Gustavo Javier; Rodríguez Valencia, Leslie PaulinaThe increase in tax collection since 2007 is due to the implementation of reforms, timely monitoring and evaluation of the activities carried out by the Internal Revenue Service. In 2007, the Foreign Exchange Exit Tax (ISD) was created, which generates the transfer of foreign currency abroad, and since 2012, its presumption has been typified with respect to foreign exchange generated by exports. The objective of the study is to determine the impact of the application through reform of the presumption of ISD in exports whose currencies do not return to the country, by analyzing the variation in profitability, local sales, exports, income tax caused and paid, other cost of tax compliance and the share of exports in the total sales, in the special export taxpayers of Manabí during 2011-2015. Methodologically, the research had a quantitative approach, descriptive scope and non-experimental design applied to the figures reported by the taxpayers under study, in their tax declarations; with the result that while the utility, revenues and the share of exports in these countries has decreased, the presumptive ISD has increased, generating distortion with a negative effect on its liquidity and profitability.Item INCIDENCIA DE LA REINVERSIÓN DE UTILIDADES COMO INCENTIVO TRIBUTARIO Y LOS EFECTOS ECONÓMICOS - FINANCIEROS EN EL SECTOR CAMARONERO DE LA PARROQUIA TENGUEL, PROVINCIA DEL GUAYAS EN EL PERÍODO 2010-2015(2017-06-13) Romero Romero, Eddy Javier; Loaiza Zambrano, Carlos Hernán; Abambari Arévalo, Mario JacintoThe study conducted on the reinvestment of profits mainly arises in order to know how this tax incentive has impacted on the economic and financial effects of the companies in the sector shrimp of the parish Tenguel of the province of Guayas, this during the period 2010-2015. Initially was required and was reflected within the literature review relevant information on the reinvestment of profits, in order to know what is, what are the benefits of its application, as well as asked of several governmental and ministerial sources the aim of promoting this measure within country by the national Government. In the methodology section, it was necessary to apply a type of descriptive study determined, the results obtained were that companies in this sector do not perform reinvestment of profits and through access to its financial statements, it was determined that if they apply this benefit they obtain a decrease of 35% to 70% in their income tax , money that would encourage business growth and job creation.Item EFECTOS DE LA EVASIÓN EN EL IMPUESTO A LA RENTA, ORIGINANDO POR EL CONTRABANDO DE MERCADERÍAS EN LA FRONTERA SUR(2017-03-13) Delgado Olaya, Ruth Maryury; Abambari Arévalo, Mario JacintoHaving an analysis of non-formal commercial activity is valuable for all the implications that this entails; That is, there are no similar studies; Available information is limited; And, the lifting of it requires ingenious strategies. The investigation of smuggling and tax evasion is of significant importance given that this type of activity has a direct impact in both the fiscal and socio-economic spheres, expressed in the reduction of revenue from tax collection, the loss of jobs, Reduction of commercial activity and therefore the tax, which in turn limits the state's ability to meet its obligations to society. While informal activity may be an alternative for a sector of society; However, the consequences are significantly higher, as they directly and indirectly affect a whole society. In this investigation, using the deductive-inductive method, an estimation of the magnitude of contraband and its effects on the tax evasion is made. For this, seizures of merchandise, interviews with those involved and people related to this activity were considered Illegal, in order to define its causes and effects. It is concluded that smuggling is a global phenomenon that has its implications among others, unemployment and low tax culture, which due to the lack of management of the State to control it, stopped collecting millions of dollars in taxes and customs duties. the rent.Item ANÁLISIS DEL MODELO COSO Y SU APLICACIÓN EN UNA PYME ECUATORIANA - LABORATORIO QUÍMICO DE ALIMENTOS(2017-02-13) Vélez Vélez, Sonia Fabiola; Guerrero Tapia, Jhon FernandoThe design and the implementation of an Internal Control system can represent a great challenge for an organization because it is an integrated and dynamic process that goes beyond rigorous compliance with policies and procedures. Through the following work we can conclude that, regardless of the size of the company, its activity or the economic sector, it is possible to apply the 17 principles contained in the five components of the COSO Model. For the development of this work we used the inductive-deductive method, in addition to the analytical that allowed us to decompose each of the elements of internal control and evaluate the situation of the company. Once tabulated and analyzed the surveys answered by the administrative staff, it was concluded that the company has an internal control that is qualified as "good", however, points of improvement are proposed, such as: the elaboration of a Business Plan, an Annual Budget , the establishment of Executive Committee. Likewise, the risks of the entity and the need to have reliable and timely financial information to make decisions that are the basis of its actions and decisions to achieve the objectives of the organization.Item ANÁLISIS DE LOS EFECTOS DE LOS PARAÍSOS FISCALES EN LA ECONOMÍA DE UN PAÍS(2017-06-13) Salvatierra Olvera, María Eugenia; Abambari Arévalo, Mario JacintoTax havens are countries or territories, known as financial services centers, which at present have become one of the most used legal figures for the advantages they offer such as; The easy creation of societies, with payment of low taxes or null to the income obtained and the secrecy of information, that protect the people who are behind the societies that constitute in these so-called "tax havens", being one of the More attractive temptations the non-payment of taxes in the jurisdictions from which the income originated, leaving an easy door to tax avoidance and evasion, which has been very important to detail what encompasses Tax havens such as their mode of operation, countries denominated as such and that through analysis of the information of several authors, it has been concluded that tax havens are not harmful to the economy of the countries and where the negative is depending on their misuse of the privileges and / or advantages they offer.Item ANÁLISIS DEL SISTEMA DE DISTRIBUCIÓN PRESUPUESTARIA A LAS PARROQUIAS RURALES DEL CANTÓN SALINAS, PERÍODO 2015(2017-04-13) Silvestre Rodríguez, Néstor Erón; Abambari Arévalo, Mario JacintoThis paper calculates the distributive effect of the budget and redistribution of the taxes that the local municipality administers for the execution of its projects and programs for the benefit of the inhabitants of the rural parishes of Muey and Anconcito, jurisdictions of the canton Salinas of the province of Santa Elena. "Efficiency allows us to satisfy as many needs as possible" (De Pablo, 2005). Blank and Tarquín (2006) point out that "public sector projects have as their main objective to provide services to the public seeking public welfare and not profits" (page 328). On the contrary, the fate of local government expenditure and the distribution of resources has a much greater effect and causes an unbalanced approach among its constituents due to poor performance of budget execution. It concludes the research topic, in which better policies must be established in order to allow a progressive and objective distribution of their taxes in the sectors under analysis, which distribute with their taxes the management of municipal and parochial government. The issue unveils administrative subjectivities and inequality economic distribution; As well as the unsatisfied needs of rural sectors.Item APORTE DE LAS COOPERATIVAS DE TRANSPORTE AL DESARROLLO DE LA ECONOMÍA POPULAR Y SOLIDARIA EN LA PROVINCIA DE MANABÍ DURANTE EL AÑO 2016(2017-06-13) Macias Vega, Jonny Amador; Campos Cárdenas, EliécerThe popular and solidary economic sector is organized in such a way that it integrates the organizations of the Popular and Solidarity Economy (EPS) and the Popular and Solidary Financial Sector (SFPS). Within the cooperative sector in Ecuador there are currently approximately 3,932 cooperatives, which are concentrated in the savings and credit, transportation, housing, production, consumption and other services groups; And only the first three groups bring together 99% of cooperatives in the country. Manabí has 7.8% of the national transport co-operatives, with a greater concentration in the Chone cantons with 12.86%, Manta with 19.29%, and Portoviejo with 31.43%, totaling 63.52% among the three. Considering these aspects, the present research had the purpose of "Analyzing the contribution made by transport cooperatives to the development of the Popular and Solidarity Economy (EPS) in the province of Manabí during the period 2016", a process that was carried out through the Development of a research methodology focused on the collection of bibliography as well as field information from which the most important results were obtained; 80.81% of the respondents pointed out that being a member of a cooperative has allowed them to provide a better education to their children; In the same way 66.92% emphasized having achieved better financial security; For example, with the contribution of the transport sector to the GDP of the province of 7.1%, being the fifth most important item.Item LOS CAMBIOS EN LAS NIIF PARA PYMES: APLICACIÓN DEL MODELO DE REVALUACIÓN DE PROPIEDAD, PLANTA Y EQUIPO Y SU INCIDENCIA EN LAS NIIF-PYMES ECUATORIANAS(2017-02-13) Macas Añazco, María de Lourdes; Campos Cárdenas, EliécerInternational Financial Reporting Standards (IFRS) for PYMES in Ecuador are fundamental to the economy. They have become the source of financial information for entrepreneurs and investors and potential creditors because such norms facilitate the decision making process. The main change corresponds to the revaluation model for properties, plants and equipment, which generates awareness in shareholders, because they expect that the assets be worth fairly in the market at the proper value. In this context, there will be noticeable changes in the statements of financial position in assets, in addition to the effects that are reflected in equity. All of this allows strengthening the equity base of the IFRS for SMEs, as well as the execution of a more adequate performance evaluation and to improve the competitiveness of companies in the market. Further; Investors and general users will have a better economic-financial vision and could access sources of financing. Ecuadorian PYMES have the option of applying the revaluation model of their plant and equipment property as indicated by the International Accounting Standards Board (IASB), effective January 1, 2017. From This way, the financial information would comply with the postulates of relevance and faithful image, and in turn be useful and comparable.Item EFECTOS CONTABLES Y TRIBUTARIOS DE LA REVALUACIÓN DE PROPIEDADES, PLANTA Y EQUIPO DEL SECTOR MINERO DE LA PROVINCIA DE EL ORO(2017-06-13) Labanda Vega, Jenifer Valeria; Campos Cárdenas, EliecerThe study is carried out in the province of El Oro, in the mining sector, which seeks to analyze the accounting and tax effects of the revaluation of Properties, Plant and Equipment (PPE) in the analysis focus, in order to know whether or not this method is applied in companies. For this purpose, a bibliographic analysis and field was carried out, which allowed us to identify that although revaluation is the most appropriate method of expressing real PPE information, companies use Historical value as permitted by current regulations. With regard to accounting and tax effects, IAS 16, in paragraph 31, should be considered as a real adjustment of the PPE, considering the possibility of these increases or decreases in value during their use and useful life, which is why It is necessary to present its fair value, since the financial information should allow the recording, classification and accumulation of economic facts, a situation that is not fully fulfilled when using the historical cost method; Finally, it was concluded that the effect of the increase in values in total assets and equity respectively results in an increase in the payment of income tax because it modifies the structure of its financial statements, affecting the liquidity of the companies due to That when a surplus in the PPE is presented an account is generated that affects the equity through the increase of the same value.Item ANÁLISIS DE LA IMPLEMENTACIÓN DE LA FACTURACIÓN ELECTRÓNICA EN LA GESTIÓN TRIBUTARIA COMO INSTRUMENTO DE RECAUDACIÓN DE IMPUESTO EN EL ECUADOR(2017-06-13) Jurado Matamoros, Ana Laura; Soriano Idrovo, Fabián ArturoThe Ecuadorian government in their eagerness to improve tax collection in the country takes the decision to opt for the modernization systems and offering taxpayers an agile and easy way to fulfil their tax obligations in time by law. Implementation of electronic billing allows tax administration to know efficiently movement of monthly contributor to improve the Value Added Tax (IVA). On the theoretic side, changes on the concepts of document and file are proposed as well as in the theory of the vital cycle of documents. On the practical side, strategies to conservation and manipulation electronic documents are created (Bustelo, 1997).The present work aims to evidence the differences between a collection in which the physical billing is used and the current one with the new manner during the periods between 2014 and 2016. As well as establishing the importance of improving the collection of taxes as contribution to the fulfillment of obligations.Item FACTORES DE LA INSATISFACCIÓN DEL CONSUMIDOR EN EL ACTUAL MERCADO DE CANINOS DE RAZAS PURAS PEQUEÑAS CON LA PROPUESTA DE PLAN DE NEGOCIOS PARA LA COMERCIALIZACIÓN EN LA CIUDAD DE GUAYAQUIL(2011) Rivera, Patricia Antonella; Hidalgo Jiménez, Andrés Antonio; Quintana, LorenaEl propósito de este trabajo de investigación es estudiar los factores de la insatisfacción del consumidor con respecto a la adquisición de los caninos de razas puras pequeñas ofertadas en Guayaquil, que si bien es cierto no tienen un alto coste de producción, son vendidos a precios exorbitantes y que no justifican ni siquiera con la entrega del pedigrí del animal. Se creará una serie de bases de datos que ofrecerán las herramientas necesarias para construir un plan de negocios, que permita importar las razas adecuadas al mercado local y proponer pureza y precios módicos a los consumidores. Con la creación de esta tienda, se buscan herramientas de ventas y correcta utilización de la administración. Utilizando la investigación de campo, logró recolectar los datos suficientes que miden la insatisfacción actual que existe en el usuario que acostumbra a tener mascotas y con ello definir una serie de estrategias, para elaborar la propuesta de creación una tienda que importe los animales de raza pequeña favorita, pero con el pedigrí que avale su pureza. Los beneficiarios primarios serán los usuarios y el mercado que acostumbra a tener mascotas en casa. Las herramientas a utilizarse serán la encuesta a personas que permitan tener resultados correctos sobre el problema investigado.