EMPRENDIMIENTO, NEGOCIOS Y ECONOMIA.

Permanent URI for this collectionhttp://201.159.223.65:4000/handle/123456789/49

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LA DOLARIZACIÓN Y LAS TRANSACCIONES COMERCIALES ENTRE LAS EMPRESAS TRASNREGIONALES: CASO PAPELERA NACIONAL S.A. ECUADOR – COLOMBIA
(2023) López Zuñiga, Fernando Iván; Morán Montalvo, Christian Oswaldo
La dolarización tiene un impacto significativo en el comercio transfronterizo entre Ecuador y Colombia, considerando que en el territorio ecuatoriano el dólar es la moneda oficial, mientras que Colombia utiliza el peso, por tanto, las actividades comerciales deben tener en cuenta el valor de las divisas y el tipo de cambio, realzando que el dólar tiene mayor valor que el peso colombiano, lo que se convierte en un riesgo en la balanza comercial ecuatoriana, especialmente cuando el peso se devalúa. Con la devaluación del peso, los productos que se importan desde Colombia resultan económicos para Ecuador, mientras que las personas o empresas que compran productos ecuatorianos necesitan más pesos para comprar bienes ecuatorianos porque deben pagarlos en dólares, lo que incide en que la balanza comercial sea negativa para Ecuador y positiva para Colombia.
IMPORTANCIA DE LA NUTRICIÓN INFANTIL PARA EL DESARROLLO DEL PAÍS.
(2023-04) KRONFLE RAMIREZ, JUAN ANDRÉS; MORÁN, CHRISTIAN
Ecuador y América Latina a lo largo de los años han sufrido desnutrición crónica infantil, esto es algo que afecta al crecimiento de los niños que presentan complicaciones en la etapa de su crecimiento y daños permanentes en su vida adulta. El desarrollo socioeconómico de los países que sufren una mayor desnutrición se ve más afectado con respecto a los países que no manejan tasas tan altas, es por eso que los gobiernos toman medidas para frenar esta situación y revertir en la medida posible este problema. En esta investigación analizaremos proyectos de alimentación que se han realizado, alimentos que necesitan los niños en la etapa de crecimiento para un desarrollo adecuado, políticas públicas que se han tomado los gobiernos en distintos países de la región como medida a combatir la desnutrición con sus resultados y correlaciones de las economías de los países y los ingresos con la tasa de desnutrición que sufren sus habitantes.
LA IMPORTANCIA DE LA CONTABILIDAD DE COSTOS PARA EL CONTROL DE LA ADMINISTRACIÓN DE LOS EMPRENDIMIENTOS EFECTIVOS.
(2023-03-31) GARCÍA PAGUAY, KATTYA ELIZABETH; MORA BERMEO, NELSON SEBASTIAN; NAULA MERIZALDE, DIANA VANESSA
Recognizing that the establishment of a business has a purpose such as providing or lending goods and services for profit, it is necessary to establish a cost accounting and control system to ensure success. The data of fixed costs, variable costs and income will always be present for specific aspects of each field, where specific policies can be identified that help determine and / or establish guidelines to achieve the expected results. Production cost planning as part of the commercial management of a company identifies the need to execute strategies based on the decision to set prices and take into account what customers are willing to pay for the products. The purpose of this study is to disseminate the importance of product pricing cost planning as a management strategy, since the absence of product pricing cost planning in the production cost control system may result in increased costs and higher quality. By having a clear and thorough understanding of costs, types of costs, and cost amounts, you will be able to better understand your business and make informed decisions. Ultimately, cost accounting should directly or indirectly contribute to maintaining or increasing the company's profits. This will be achieved with the good administration of numbers that can be used to make decisions, to reduce manufacturing costs or increase sales.
Impacto del Impuesto a la Renta Causado en los Ingresos Netos de los Trabajadores Bajo Relación de Dependencia de un Municipio del Ecuador.
(2023) Contreras Cuadro, Reyna Lisbeth; Ledesma Burgos, Daniela Belén; Zambrano Chumo, Laura María
The objective of the present investigation is to analyze the Impact of the Income Tax caused in the net income of the workers under a dependency relationship of a Municipality of Ecuador. The income tax is one of the sources of financing of the state budget in several countries, which taxes the profits of the activities of operation, production or services carried out by the taxpayers, being these natural or legal persons. In Ecuador, according to the Tax Code, it is the President of the Republic who proposes laws to the Assembly to optimize tax collection, and administers them through the Internal Revenue Service; In December 2021, he discovered a new regulation for the year 2022, which broadened the tax base and increased this tax on remunerations in relation to workers' dependency, which is the problem of this investigation. In this research, a qualitative approach was applied, descriptive scope of non-experimental design. The population of the study is made up of workers under a dependency relationship of a Municipality of Ecuador.
Los Ingresos de los Influencers y su Efecto en la Recaudación Tributaria en el Ecuador
(2023) Ayala Ortega, Braulio Leonel; Zambrano Chumo, Laura
Influencers currently form an interest group for tax collection in Ecuador, so this paper aims to analyze the main concepts about influencers, their income in the country and the tax reforms that the regulatory entity, that is, the Service of Internal Revenue, are being implemented with the purpose of avoiding tax flight. For the study, a qualitative investigation was carried out with a descriptive scope of the inductive method, for which secondary sources and interviews with tax 4 professionals were used to provide us with a better perspective on the tax collection of influencers in the country. The analysis of the information shows that the measures implemented by the Tax Administration will help increase tax collection related to the activities carried out by influencers and that it is also necessary to improve the tax culture of this group of people so that they become familiar with their obligati
Análisis comparativo del Impuesto a la Renta en los regímenes RIMPE Emprendedor y General durante el período fiscal 2022
(2023-04) Bermeo Cantos, Karla Mercedes; Pérez Domínguez, Leonor Benedicta; Zambrano Chumo, Laura
The purpose of this article is to make a comparative analysis of the Income Tax in the entrepreneurial and General RIMPE regimes to differentiate the main characteristics that exist between them, based on the regulations in force for the fiscal period of the year 2022. A retrospective is made from the inclusion of the tributes and taxes in antiquity to the present. Specifically in Ecuador, with the implementation of the Law of Economic Development and Fiscal Sustainability, the way of calculating IR for the RIMPE regime is determined, which had a lot of controversy before its enactment. An empirical-analytical epistemological paradigm will be used, with an inductive method, having a qualitative approach, with descriptive scope; also providing a non-experimental design with transectional or crosssectional cut. It was determined that there is a relevant differentiation in the entrepreneurial RIMPE in terms of tax burden, since the Income Tax in comparison with the General Regime could be much lower, but it is not so convenient for the popular business RIMPE.
Aplicación de tecnología blockchain en la cadena de producción cacaotera (avances y desafíos, una evaluación)
(2023-03) Becerra Becerra, Charity; Berrús Zhumi, Lilian; Naula Merizalde, Diana
Analysis related to the implementation of blockchain technologies in the Ecuadorian cocoa production and marketing chain. The main objective of this project is to analyze and evaluate the benefits and repercussions of the application of an interconnected data network (blockchain) in the production chain, as well as to establish the deficiencies or resistance in the Ecuadorian market when implementing this disruptive technology. Likewise, the aim is to define and understand the productive and commercial phases present in the entire chain, in order to understand and examine the efficiency of the process without the use of blockchain, determining in which phase (planting, cultivation, fermentation, storage or sales channels) it has the greatest influence. This analysis will be carried out through a comparison between the two production systems (with and without the inclusion of blockchain technology) under variable parameters such as transportation time of the cocoa bean, transparency, fair trade, commercial relations, among others. It is expected to have a complete analysis on the implementation of this tool and in turn demonstrate that the Ecuadorian cocoa production chain, despite working properly in the market, is subject to improvements that result in high quality raw material, more competitive and adaptable to the most demanding international markets.
CRECIMIENTO USO DE MEDIOS DIGITALES POST PANDEMIA EN ECUADOR
(2023) AVELLAN HERNANDEZ, DOMENICA; ZENCK MOREIRA, ALLAN ANDRES; MERIZALDE, DIANA NAULA
The COVID-19 pandemic has changed many things in our lives, including the way we shop. In Ecuador, digital means for purchases have become a necessity for many people, since most of the physical stores have closed or have access restrictions. In this essay, I will analyze the digital media for purchases in post-pandemic Ecuador and how they have changed our shopping habits. First of all, it is important to highlight that the digital means for purchases in Ecuador have expanded greatly in recent years, but the pandemic has accelerated this process. Now, it is common to buy products online through platforms such as Mercado Libre, Amazon and other online stores. In addition, many local stores have also started offering online shopping and home delivery services, which has increased shopping convenience and security. Another trend that has emerged during the pandemic is the use of digital payments. In Ecuador, digital payments have been an evolving topic in recent years, but the pandemic has accelerated their adoption. Now, many consumers are using digital payment apps like PayPal, Payoneer, and other options to make their purchases online. This has helped reduce the need to handle cash, which has been beneficial to the health and safety of consumers. Lastly, the pandemic has led to increased demand for home delivery services. In Ecuador, many local delivery companies have seen their business increase due to the pandemic. Delivery companies like Rappi, Glovo, Uber Eats and others have allowed consumers to get what they need without having to leave home, which has been especially important for those who are in risk groups or who have mobility problems.
Análisis de la Incidencia del Impuesto a la Salida de Divisas sobre las Importaciones del Sector Industrial en el Ecuador 2011-2022
(2023) Atiencia Bonilla, Wilfor Rubén; Zambrano Chumo, Laura Maria
This research was developed with the aim of establishing the relationship between two variables: imports of the industrial sector in Ecuador (dependent variable) and the Exit Tax on Foreign Exchange (independent variable) during the periods of 2011-2022. To achieve this goal, a qualitative approach was used, which allowed for a detailed examination of the phenomenon and a deeper understanding of the relationship between the variables. In addition, a descriptive-correlational scope study was implemented and the deductive method was used to establish relationships between the variables through theory. To carry out the study, a non-experimental longitudinal design was employed, which allowed for observations at different times and an evaluation of changes in the variables over the studied period. The results showed variable growth in the imports of the industrial sector, associated with the demand for machinery, equipment, technology, and raw materials. Despite the Exit Tax on Foreign Exchange, no significant fluctuations in imports and tax revenue were observed, suggesting that this tax has not been a determining factor in the dynamics of industrial sector imports in Ecuador. The study recommends a deeper analysis of these factors and close monitoring of future import and Exit Tax trends to identify possible changes in market dynamics and anticipate opportunities and challenges for the industrial sector in Ecuador
La relevancia de la implementación de modelos de decisión estratégica en pequeñas y medianas empresas en la ciudad de Guayaquil
(2023) Andrade Cedeño, Galo Ignacio; Bucaram Machuca, Abdala Jacobo; Naula Merizalde, Diana Vanessa
Strategic decision models have provided small and medium-sized companies with the possibility of making decisions according to the needs of society, allowing greater development for SMEs. Reason why, the main objective of this investigative work is to know the importance of implementing in small and medium-sized companies, strategic decision models so that the objectives that these companies set are developed in the long term and not in the short term, seeking in any time that the capacities of SMEs are growing according to the provisions with which the company acts. Since it is a topic of interest, it involves showing the correct administration to which SMEs should be subjected in order to influence the country economically, analyzing fundamental concepts of strategic decisions, in addition to the models studied by various authors and that should be taken into account. when making a decision, so this theoretical review of different articles allowed us to reach a conclusion on the subject, and provide recommendations on the importance of implementing strategic planning through models that seek future benefits of the company. Managing to conclude that the most frequent reason why small and medium-sized companies do not usually compete in a very long term is that they depend a lot on the variations of the sector in which they are, it implies that the action plans have a time limit so that decisions are made or objectives are achieved
Impacto del Régimen RIMPE en el Flujo de Efectivo de las PYMES Ecuatorianas
(2023) Alvarado Bedor, Lissette Liliana; Córdova Caise, Angela Viviana; Zambrano Chumo, Laura
El objetivo de esta investigación fue determinar el impacto del régimen RIMPE en el flujo de efectivo de las PYMES ecuatorianas, partiendo del análisis documental por lo que se considera una investigación de paradigma pragmático de enfoque cualitativo, el alcance es descriptivo-propositivo, bajo un método teórico-inductivo. El diseño de la investigación fue no experimental, de corte transversal. Los documentos que forman parte del análisis son artículos científicos, tesis, documentos oficiales y leyes que conforman en marco jurídico ecuatoriano que regula la materia. Los resultados principales indican que régimen impositivo ha afectado significativamente el flujo de efectivo de las PYMES ecuatorianas porque no se calcula con base en los ingresos reales sino que establece un tope mínimo a pagar, sin considerar la utilidad del ejercicio, además la ausencia de conocimiento tributario incrementa la probabilidad de errores en el cálculo de cuantías a aportar traduciéndose en multas y sanciones por lo que se concluye que ha tenido un impacto negativo y se requiere mayor capacitación para los pequeños y medianos emprendedores en temas de tributación.
Análisis de la Incidencia del Teletrabajo en el Desempeño de los Trabajadores Administrativos el Sector Privado del Norte de Guayaquil
(2023) Aguirre Gómez, Yazmin Michelle; Tejada Escobar, Marisol Celinda; Zambrano Chumo, Laura Maria
The objective of this research is to analyze the incidence of teleworking and its relationship with the performance of administrative workers in the private sector in the north of Guayaquil. Teleworking in Ecuador was little known until before the COVID-19 pandemic, which prompted many companies to implement this modality to continue with the work of their companies. In this research, a methodology based on the positivist epistemological approach was applied, the method used was deductive; Thus, the quantitative approach and the correlational scope were also used for the treatment of the data. The design used was non-experimental, cross-sectional. The teleworking scale of Contreras y Gómez, 2018 and the job performance scale of Calleja y Mason, 2020 were used, both instruments have a Likert scale of 5 and 6 points. The study population is made up of administrative professionals from the north of Guayaquil and the sample was obtained through a finite population formula establishing 347 professionals to be surveyed. The results of the questionnaire in the north of Guayaquil showed that the correlation index between the study variables is 0.39 and the level of significance is less than 0.01. With the data obtained, it can be concluded that for this unit of analysis, teleworking has a moderate impact on performance, also showing a low but positive relationship between the study variables.
ANÁLISIS COMPARATIVO DE LA PRODUCCIÓN CAMARONERA EN AGUA DULCE Y SALADA EN EL CANTÓN JAMA.
(2018-12) Navia Chia, Verónica Rogelia; Gallardo, Emilio
The work presents an analysis on shrimp production in freshwater and saltwater in the canton Jama, taking into consideration in twenty farmers consolidated in this type of activity. The main features of both types of productions, as well as the advantages and disadvantages that maintains the activity were established in the theoretical part. Applied the methodology of deductive and inductive order to obtain reliable results, as well as a quantitative method for determining the level of profitability. The results was used to survey technique to owners of farms shrimp of the canton, these results showed that the activity is profitable for owners obtaining a global yield of 50 to 60%, so it has been in the market for more than 10 years increasing proportionately the number of hectares used in aquaculture. Another major result was that through the use of fresh water can get a higher return, since this system reduces the mortality rate and better captures the natural and balanced food provided. It is concluded that freshwater pools could be increased in this area of the province of Manabi.
PLAN DE NEGOCIOS PARA LA CREACIÓN DE UNA EMPRESA CONSULTORA EN EL ÁREA DE SEGURIDAD Y SALUD OCUPACIONAL UBICADA EN LA CIUDAD DE GUAYAQUIL
(2019) Moreno Arguello, Evelyn Verónica
El plan de negocios que se llevará a cabo, analizará la viabilidad de inversión para la puesta en marcha de una empresa consultora especializada en Seguridad y Salud Ocupacional, domiciliada en la ciudad de Guayaquil, que prestará servicio a empresas que no cuentan con un departamento de SSO propio en sus instalaciones y que desean cumplir con las normativas estatales que exige la valoración de los colaboradores en áreas como son los riesgos psicosociales, su entorno, puesto de trabajo, función, y más. Para el desarrollo del plan se ha llevado a cabo una investigación de mercados a 680 empresas domiciliadas en Guayaquil y sus alrededores con un radio de no más de 20 km, en las cuales fueron encuestados colaboradores de diferentes áreas, logrando así evidenciar cuan necesaria es la empresa consultora, debido al interés de las empresas por contar con un servicio que les asegure el cumplimiento de las normas de seguridad de sus colaboradores. Por medio de diversos análisis financieros como el VAN, la TIR y estudios de sensibilidad, se determinará la viabilidad de la propuesta.
EL CONTROL INTERNO: CASO FRANQUICIA DISENSA “AGRO COMERCIO NORTE”
(2018-12) Mina Gruezo, Electra Narcisa; Rosero, Christian
At present and for a long time ago, the companies have gone in search of a tool that allows them to prevent fraud, misappropriation of assets, it is thus that the big institutions have implemented an internal control system. Based on this, the general objective of this research is to establish a proposal to apply the Coso methodology as an internal control system in the Disensa franchise "Agro Comercio Norte. This research was developed under the qualitative approach and the research design used was the case study. The sample consisted of four participants, who represent each one of those responsible for the areas of the company. The data collection was through interviews. Regarding the conclusions, it was determined that the company studied needs the implementation of an internal control system for its subsequent growth and development.
“ANÁLISIS DEL IMPACTO DE LA PLANIFICACIÓN ESTRATÉGICA EN UNA EMPRESA ENLATADORA DE ATÚN.”
(2018-10) Mero Landa, Gabriela Katihuska; Gallardo González, Emilio Enrique
One of the main causes of business failure is not having any kind of strategic plan. If a company has little idea where it is going, it will wander aimlessly without priorities, it will constantly change and confuse employees about the purpose of their activities. The objective of this paper is to analyze the impact of strategic planning on the financial profitability of the company. For the development of this research, the quantitative method of research was used. As a data collection technique, the survey was used and five indicators were analyzed, compliance with the national sales budget, compliance with the international sales budget, performance indicator, current ratio and compliance with the expenditure budget. The main results were that there is a part of the working population that does not know the mission, vision, strategic objectives and key indicators of their respective areas of work. In addition, it was detected that with the strategies outlined, the company achieved a considerable saving in the budgeted expenses
CARACTERIZACIÓN DE LAS ACTIVIDADES PRODUCTIVAS DEL SITIO SAN JUAN DE LA CIUDAD DE MANTA
(2018-12) Zambrano Yepez, Claudia Alexandra; Cardenas Zambrano, Carlos Sebastian
Analyzing the productive activity in an economy is a complex action that allows to understand the dynamics of the development of its territory, that is why this research characterizes the operation of the main productive activities in the San Juan site of the city of Manta, evidencing the problematic linked with his progress. The design of the research is descriptive-exploratory, using focus group techniques, observation and interviews with relevant actors of productive activities, as well as a survey database made to the study population. The results show that the predominant productive activities are: recycling, animal husbandry, coal production and agriculture. It is concluded that the main problems that affect the development of their activities are: pollution to the environment, poor road infrastructure and basic services, minimal external investment, lack of access to sources of financing; but, especially that these activities have a negative impact on the population, so it is necessary to implement awareness campaigns and define a local strategic planning between the community and the public administration through public policies that allow improving the quality of life and achieve local economic development.
PLAN DE NEGOCIOS PARA LA CREACIÓN DE UNA EMPRESA DEDICADA A LA VENTA DE SUMINISTROS POR INTERNET A PEQUEÑAS Y MEDIANAS EMPRESAS UBICADA AL NORTE DE GUAYAQUIL.
(2018-12) Lema Zambrano, Lourdes Lorena; Carpio Freire, Carlos Raúl
Sumicompras S.A., es un emprendimiento que responde a satisfacer las necesidades de las PYMEs de la ciudad de Guayaquil en adquirir suministros de Oficina a precios justos reduciendo la gestión de compra tradicional que los desvía de hacer más eficientes las operaciones de su negocio principal. En la ciudad de Guayaquil, Durán y Samborondón existen registradas 19.731 empresas consideradas PYMEs, para saber si era factible esta propuesta la misma que radica en proveerles suministros de oficina cuyo canal principal de venta son los medios electrónicos se realizó una investigación de mercado que nos brindó información respecto al monto y frecuencia en la que compran suministros de oficina pero como dato más importante el 64% de la empresas encuestadas están dispuesta a cambiar la forma de compra tradicional para comprar los productos por medio electrónico. Se plantea una estructura operativa eficiente y flexible al contratar empresas especializadas para manejo de logística lo que crea Sinergia y aprovechamiento de recursos así como traspaso de riesgos y gestiones operativas. La inversión inicial se plantea en USD 19.625.97 para cubrir gastos pre-operacionales, inversión en activos, software, mobiliario, etc. El período de recuperación de la inversión es de 1.4 años, con un TIR del 57.38% y un VAN positivo reportando utilidades desde el primer año de funcionamiento y por los siguientes años proyectados. 11 Cabe indicar que la propuesta de valor de este proyecto radica en 2 grandes ejes, el primero en posicionamiento en un canal de venta no tradicional para este segmento de mercado y para estos productos y por el otro lado en su estructura operativa y de costos con eficiencia en todas sus áreas y un planteamiento eficaz medido por MFR que no sólo lo hace un proyecto rentable sino también sostenible.
CONTRIBUCIÓN DEL GASTO PÚBLICO AL PIB AGROPECUARIO EN EL ECUADOR DURANTE EL PERÍODO 2000-2017
(2018-12) Soriano Cedeño, María Gracia; Gallardo Gonzalez, Emilio
Ecuador between 2000 and 2017, with the objective of identifying a qualitative relationship between the allocation of State resources and its report to the growth of the agricultural sector for each period presidential In order to develop this research, a research can be developed that develops a qualitative analysis of the main variables that can be seen in the growth of the agricultural sector, through a flexible research design. As a result, there is a reduction in public agricultural spending in the last four presidential periods, as well as a reduction in sectoral GDP during the same periods of study. The same situation is observed in the development of the agricultural labor force. In this way, it is concluded that the increase in public spending contributes to agricultural GDP.
EXPORTACIÓN DE AGUACATE ORGÁNICOS APROVECHANDO LAS EXENCIONES TRIBUTARIAS POR LA LEY DE FOMENTO
(2018-11) Franco Muñoz, Maurie Stephany; Gallardo, Emilio
This academic article aims to analyze the economic incentives and benefits such as access to credit, exonerations to the payment of Foreign Exchange Tax, reduction of the Income Tax rate, among others, that the Ecuadorian government has for exporters through of the Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance for the export of HASS organic avocado to various markets. Also, try to compare the different mechanisms that Ecuadorian governments have made since 1979 to the government of President Lenin Moreno Garcés, to boost the agro-industrial export sector and demonstrate the incentives that the State has made towards agricultural producers through the qualitative method.

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