Browsing by Author "Bermeo Chiriboga, Daniela Carolina"

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    Análisis en la aplicación de la tasa de recolección de basura en el Departamento de Comercialización de la Empresa Municipal de Aseo de Cuenca (EMAC-EP) durante los períodos 2010-2015 y su impacto en los estados financieros
    (2017) Bermeo Chiriboga, Daniela Carolina; Carpio López, Katherine Elizabeth; Gutiérrez Álvarez, Ligia Susana
    The present investigation was in the EMAC-EP Municipal Public Sanitation Company, which is responsible for maintaining a clean and healthy city by providing different services, within which the collection of household waste became the object of study of the titulation work, due to the representativity that generates this income to the entity. The income to the EMAC-EP is the collection of the Household Garbage Collection Rate, therefore it was appropriate to analyze the formula applied for the calculation of the rate, as well as the amounts invoiced and collected by the service through a historical analysis comprised between to the year 2010 to 2015, with the aim of stablish its value, management. The company has control on the registration of the rate in the garbage collection. The result obtained will allow the entity to carry out an adequate control regarding the Income of the Garbage Collection, as well as to take the corresponding measures in the treatment of the account and in the accounting record of the same, so that the Financial Statements reflect the actual situation of the EMAC-EP.
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    Predicción de quiebra bajo el modelo Z2Altman en empresas de construcción de edificios residenciales de la provincia del Azuay
    (Universidad de Cuenca, 2021-01-13) Bermeo Chiriboga, Daniela Carolina; Armijos Cordero, Johanna Catalina
    The objective of the following research is to apply and analyze Z2 Altman Model efficiency in the prediction of bankruptcy around construction companies of residential buildings in Azuay province, also classify them in risk zones and identify factors inside its business cycle which lead to failure, the purpose of this is to give useful information to help decision making and proper planification in situation of insolvency. The model used in this research, at first was Z2 variant; however, it was compared with Z1 Model to validate the results of 16 companies previously selected by the Superintendencia de Compañías during 2014-2018 period. The research concluded that Z2 Altman Model predict efficiently the insolvency in most of the companies analyzed and that the construction subsector keeps in the safe zone generally.