Browsing by Author "Campoverde Barros, Jahanina Alexandra"

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    Alcance del beneficio tributario de tarifa 0% de IVA para bienes y servicios prestados por artesanos calificados
    (Universidad de Cuenca, 2024-03-03) Campoverde Barros, Jahanina Alexandra; Torres Rodas, Marlon Tiberio
    The analysis and interpretation of the applicable national regulatory framework governing the artisanal sector and its benefits have revealed normative conflicts in some regulations. These conflicts were resolved using various methods of interpretation and rules for resolving legal antinomies. Under current regulations, an artisan can produce various types of products or provide different services. However, not all goods and/or services produced by artisans may be subject to a 0% VAT rate; only those goods and/or services to which their categorization refers are eligible. This categorization must be requested and may be issued by two competent public bodies, with significant differences in their procedures. However, regarding the granting of the tax benefit of a 0% VAT rate, both entities are similar. The first body, exclusively competent to qualify artisans and grant them the Artisan Qualification and Card, is the National Artisan Defense Board, while the other body is the Ministry of Production, Foreign Trade, Investments, and Fisheries, which is competent to grant benefits under the Artisan Promotion Law through an Interministerial Agreement, exclusively for independent artisans. The procedure for obtaining this categorization, which we analyze, may result in inefficiencies. To access the tax benefit of a 0% VAT rate, artisans must comply with the requirement to register their categorization in their RUC, and they must also not exceed the gross income limits established to be required to keep accounting records.
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    Análisis del efecto toxicológico que provoca el consumo humano de agua no potable, mediante la determinación de cloro libre residual en aguas tratadas de las parroquias rurales del cantón Cuenca
    (2015) Campoverde Barros, Jahanina Alexandra; Matute Parra, Blanca Esperanza
    Because most rural parishes of the canton Cuenca, do not have potable water service, is a proposed project to assess the toxicological and environmental effects that the consumption of this water causes in the population that consumes, by Qualitative and quantitative determination of residual free chlorine, to have an informative support and an indicator to monitor water quality. As a baseline the results of the Dirección Provincial de Salud del Azuay be taken, and their project "Agua Segura", which compiled data from chemical and microbiological fitness of treated water in the province, whose data, mostly demonstrated the absence free residual chlorine in samples taken. According to the report, over 90% of water samples taken, no free chlorine residual was found data that make the water they consume these populations in potential toxicological risk of daily consumption Furthermore, the data of the Dirección Provincial de Salud del Azuay, taken from the Integrated Epidemiological Surveillance System in its report of Immune Preventable Diseases in order to relate, analyze and evaluate the most prevalent diseases in the Canton Cuenca was collected given by Treated Water consumption unfit for human consumption. This investigation is raised execute in rural parishes in our county and its communities. Besides population density data from each of the parishes, data was obtained and published by the Instituto Nacional de Estadísticas y Censos.
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