Browsing by Author "Bravo Chuqui, Edisson Santiago"

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    Análisis de intangibles en la Empresa Pública Estratégica Corporación Eléctrica del Ecuador CELEC EP
    (2019-10-24) Bravo Chuqui, Edisson Santiago; Piedra Méndez, Andrea Fabiola
    The intangibles in companies implies the presence of an added value that is translated in competitiveness so, it is very important to identify and measure it in order to manage them in a properly way. In this regard, the objective of this study is to analyze intangibles that CELEC EP possesses from an integrating approach, evaluating those resources that comply with the conditions established in the IFRS –first of all–, and then to measure the intellectual capital as one of the main ones for CELEC EP. Mainly, the revision and evaluation of financial information was used, as well as the use of the VAIC method for the measurement of intellectual capital. Finally, it was demonstrated that recognized intangibles in the financial statements currently present inconsistencies, so a guide for the respective accounting treatment is provided; in addition, it was demonstrated that the intellectual capital constitutes a source of generation of value for the company.
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    Análisis de los incentivos tributarios en la industria textil aplicado a la Empresa Exportadora de Sombreros de Paja Toquilla Serrano Hat Export Cía. Ltda.
    (2016) Bravo Chuqui, Edisson Santiago; Palomeque Arias, Silvana Maritza; Mora Bernal, Adriana Elizabeth
    The current global economic crisis and specifically of Ecuador, has caused the actual government look for ways to encourage national production, to stimulate the economy. More than the production incentives there are other both economic and tax, advisory and training, seeking help export companies to improve their competitiveness in the international market, attracting money into the country to ultimately improve the balance of incentives payments. In this research, I did a descriptive, quantitative, deductive, analysis and synthesis study with the objective to determine whether we could demonstrate the potential benefit to take advantage of certain incentives to make a proper tax planning, and feasibility of application in the export sector of straw hats, specifically in Serrano Hat Export Cía. Ltda. Company. As a result, it was evident that there are tributary incentivates to the production and export of straw hats, which in Serrano Hat Export Cía. Ltda. company are not exploited, either through ignorance, lack of interest or necessity conditions for their application. Like Serrano Hat, there are other companies in their sector, which could benefit economically and financially from such incentives, provided they are applied correctly.