Browsing by Author "Jaramillo Alvarez, Joffre Fernando"

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Análisis de los procesos de contratación pública de bienes y servicios, orientado al diseño de una metodología marco para las Empresas Públicas del Gobierno Autónomo Descentralizado Municipal del cantón Cuenca, período 2017
(2019-01-10) Bermeo Astudillo, Verónica Andrea; Rojas Parra, Diana Catalina; Jaramillo Alvarez, Joffre Fernando
The present integrative project consists of conducting an analysis of the public procurement processes of goods and services, intended to design a framework methodology for public companies of Decentralized autonomous government of the Canton of Cuenca, for the period 2017; which contains five chapters formed by: Chapter I: This chapter details general aspects of public companies of Municipal Decentralized Autonomous Government of the Canton of Cuenca, which includes institutional data, organizational structure, mission, vision, corporate values and objectives. Chapter II: It constitutes the theoretical framework about legal and normative aspects in force of public procurement in the country. Chapter III: A comprehensive analysis of the contracting process in public companies of GAD of Cuenca, detailing the analysis of each of the types of recruitment processes presented in the portal of SERCOP and the budgetary execution of each public company. Finally, an analysis of the interviews and surveys developed to the procurement analysts of the contracting entities and to the suppliers of the public companies, is presented. Chapter IV: This chapter proposes a framework methodology to improve the execution of the processes of procurement of goods and services serving as a logical guide for public companies of GAD of Cuenca contributing in the fulfillment and efficiency of the same.
Análisis de los tributos municipales del cantón Cuenca que afectan a las Empresas. Caso práctico Continental Tire Andina S. A. año 2012
(2013) Tacuri Morocho, Fernanda Valeria; Usiña Zhingri, Patricia Lorena; Jaramillo Alvarez, Joffre Fernando
The present work has as purpose to analyze the municipal tributes of Cuenca`s Decentralized Autonomous Government that affect to the companies and for a better understanding we will carry out the practical application with information of Continental Tire Andina S.A. In the first chapter it is studied in a general way the conceptualization of the taxes, rates and special taxes, which will serve as rules for the development of our topic. We will also give a focus of the generalities of the company as their history, objectives, mission, vision and values and importance of the same one inside the national industry. In the second chapter we revise the normative applicable to our study object as the Organic Code of Territorial Organization, Autonomies and Decentralization (COOTAD), Tributary Code and ordinances of the GAD of the canton Cuenca to establish the correct application of the municipal tributes. Revised the legal base, in the third chapter carries out the practical application of the municipal tributes that affect to the company with the information provided by the same to verify its execution as well thought us about hypothetical cases to know the effects that are generated by the breach of the tributary obligations with the GAD. Finally, we have the conclusions and relating recommendations to the practical case developed in Continental Tire Andina S.A. considering the objectives outlined for the study topic.
Análisis del impacto del régimen impositivo simplificado ecuatoriano (RISE), en la parroquia San Sebastián, del cantón Sígsig, provincia del Azuay, durante el período 2008-2014
(2015) Buele Ortega, Isabel Cristina; Chicaiza Chocho, Mónica Patricia; Jaramillo Alvarez, Joffre Fernando
The present research “Impact Analysis Ecuadorian Simplified Tax System (RISE) in San Sebastian Parish, Canton Sigsig province of Azuay” aims to determine the level of tax culture possessing taxpayers that parish. Considering that RISE is a simplified scheme created by the Servicio de Rentas Internas for micro enterprises, for the purpose of have participating citizens aware of their tax obligations, reduce informality and tax evasion. In this way, to conduct research, has considered legislation to develop the theoretical framework, which will serve as a guide for taxpayers to have a correct notion and can fulfill their proper tax obligations also has used for the practical part exploratory, descriptive and explanatory research that led to analyze the actual situation of RISE in San Sebastian parish. Finally, as result of our research has concluded that lack of supervision by the tax administration to small cantons and parishes and lack of awareness of taxpayers, there is still a high level of informality, as many of them meet only partly is obligations, is get the RISE, canceled its quota, buy they ignore the other duties involved in work under this system, Is it also necessary to focus that there are people who confuse RISE to the General Regime and others who are convinced that comply with municipal permit (patent) is sufficient.
Análisis del impuesto a las tierras rurales en el sector agropecuario correspondiente al año 2012
(2013) Quezada Alvarado, María Fernanda; Ordóñez Sigua, Jorge Ramiro; Jaramillo Alvarez, Joffre Fernando
The agricultural sector is of great importance to the economic development of Ecuador, for this reason the Government has prioritized it. That is why the Rural Land Tax was created in order to reduce unproductive land and promote environmental stewardship. By increasing productive land for food sovereignty is guaranteed, increasing exports and generating more jobs. In this thesis we analyzed the Rural Land Tax in the sector in order to determine the results that have been obtained with its implementation. The Rural Land Tax is a tax regulator and its purpose is not tax advisor or tax collection. Rural land owners have to pay one by thousand of the basic fraction untaxed Income Tax for Individuals and undivided estates per hectare when it is more than 25 in the Sierra, Coastal and Insular Region; in the case of the Amazon is applied from the 71 hectare. In our research we mentioned areas of planning and land use which we show a decrease in agricultural areas in our country. We also analyzed the collection of Rural Land Tax from the agricultural sector for the year 2012. Finally, we developed a case study in which we applied the Rural Land Tax on an agribusiness company.
Análisis del nuevo impuesto ambiental a la contaminación de los vehículos motorizados en la ciudad de Cuenca durante el período 2012
(2013) Martínez Hernández, María Daniela; Rodríguez Pizarro, José Carlos; Jaramillo Alvarez, Joffre Fernando
Auditoría de cumplimiento tributario a personas naturales obligadas a llevar contabilidad caso práctico: Vitefama con base al periodo 2014
(2017) Ortega Sigua, Carolina Belén; Silva Cedillo, Jacqueline Stefanía; Jaramillo Alvarez, Joffre Fernando
This titration work aims to develop an audit model of tax compliance for people obliged to keep accounting, through the analysis of the practical case: VITEFAMA, a company dedicated to the manufacture of furniture of any kind. The main objective is to verify and assess compliance with the tax obligations of the company under study, in addition to checking that the information submitted to the tax administration is the real expression of operations undertaken by it. In addition, to provide knowledge in the development of the process of preventive tax audit, presenting the report of tax compliance adapted for this type of taxpayer, determining the degree of compliance against the Internal Revenue Service and implementation of corrective measures if there is any findings that provide the owner manager with guidelines necessary for decision-making. For its development, we have taken into consideration the theoretical basis and legal and tax regulations that supported and allowed the realization of this titration work, and analysis of information provided by the company. The findings will be listed in the audit report, where the results will be issued and presented to management and their respective recommendations that will enhance the efficiency of the company and correct any errors or omissions detected during the process.
Costos de no calidad en el sub sector de terminación y acabado de edificios en el cantón Cuenca, período 2010-2013
(2015) Alvarado Villa, Rocío Gabriela; Guanuquiza Chapa, Daysi Maribel; Jaramillo Alvarez, Joffre Fernando
The realization of this thesis is to provide the sub-section building completion and finishing a technical knowledge of non-quality costs and consequently a system of determining them, in order to reduce control deficiencies and error evaluation that by the lack of tools for management are considered normal within the construction sector With respect to determining system non-quality costs, it is intended that this will serve as a tool to support decision making and more accurate management, because traditional costing systems do not allow direct identification of non-quality costs, generating lack of interest in the study of these costs, this lack of interest causes that no investigations are conducted of topic, despite being aware of the existence of errors that generate non-quality costs. By developing this thesis has proven the existence of non-quality costs and the lack of control of these costs by managers of the sub-section of building completion and finishing. The development of the system for determining non-quality costs proposed, part of the knowledge of the company in which it is applied, and involves the review of the existing accounting system, failure analysis, calculation of the costs of failures up identifying opportunities for improvement.
Estudio tributario del sector orfebre en joyería en el cantón Chordeleg, de la provincia del Azuay períofo 2014: situacionalidad económica-tributaria, proyecciones tributarias productivas, manual de cumplimiento tributario
(2016) Deleg Tepan, Carmen Jessenia; Vele Zhingre, Adriana Isabel; Jaramillo Alvarez, Joffre Fernando
ABSTRACT The present research work aims to determine the level of non-compliance with tributary and related obligations by the craftsman goldsmiths of canton Chordeleg in the province of Azuay, with the qualification of the National Board of Defense of Craftsman who are registered at the SRI under economic activity manufacture of jewellery; having as main goal, collecting and analyzing information in such a way to allow verifying that these taxpayers comply with requirements to be qualified as such, and in turn provide economic-tributary information for the Tributary Administration. Reason by which, for its development has taken the theoretical and legal bases that sustained and allowed the development of this research work, as well as the analysis for the obtained data from primary source by means of the application from the survey “CRAFTSMEN GOLDSMITHS CANTON CHORDELEG” and from tertiary source provided by the different public organizations. In addition, with the purpose of to reinforce the tributary and related knowledge of the craftsmen goldsmiths, a manual has been elaborated, where they will be able to easily know his rights and obligations, as well as to be abreast of the requirements and procedures that must follow to realise their proceedings of the RUC, declarations, warning of entrance and exit of employees, contract of work, act of settlement, etc.
Guía informativa y práctica para empresarios del área de construcción sobre la aplicación y presentación del informe final de lavado de activos a la unidad de análisis financiero
(2015) Illescas Aucapiña, Andrea Vanessa; Rocano Zúñiga, Fanny Cecilia; Jaramillo Alvarez, Joffre Fernando
This work was performed in a critical economic sector like the construction area, where money laundering becomes stronger due to the boom of this activity, the lack of mechanisms of control and the recent implementation of the legislation. Due to the shortcomings that have the economic systems, money launderers will take advantage of this situation to introduce illegal money, while Governmental agencies will try to control and eradicate this crime using new mechanisms. That’s why we aim to expand the information about this issue and guide to the construction area entrepreneurs so they can be prepared and not get involved directly or indirectly in this crime. Furthermore we focus on the lack of a manual for construction companies, which must contain the main Laws to Repress Money Laundering, paying attention to the level of risk that the company has. For a better development of our project, we used a risk matrix doing inquiries, surveys, statistical analysis, facilitating the tabulation and graphical presentation of results, so everybody can visualize the critical areas of the company and put more emphasis to provide solutions. Besides, with the informative and practical guide we want give instructions about how to report the unusual transactions to The Financial Analysis Department, in order to accomplish all laws.
El Patrimonio Cultural y el turismo como medio alternativo de desarrollo en Cuenca
(1999) Izquierdo Molina, David; Jaramillo Alvarez, Joffre Fernando; Coellar Espinoza, Max
Principales títulos valores de libre comercialización en el mercado ecuatoriano
(2000) Jaramillo Alvarez, Joffre Fernando; Coello García, Edgar
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(2017) Guamán Flores, Jessica Priscila; Parra Ramón, Martha Verónica; Jaramillo Alvarez, Joffre Fernando
This Project shows us a deep analysis of the Ecuadorian textile importation field, and the attribute incomes that compound chapters 61 and 62 by taking into account the Ecuadorian regulations and the Exterior Business Committee resolutions and policies. The leading problem centers on resolution N. 011-2015, emitted by COMEX in March 2015 that stablishes temporary safeguard activation for balance of imbursement on certain Ecuadorian products, among them, textiles. Based on charts, the taxation fees are explained to be used by the economic productive means which Ecuador belongs, and those that are officially recognized through agreements and alliances with other countries around the world. Additionally, an analysis of the evolution of importations in the city of Cuenca is exposed through data taken from Tecnocyclo S.A. Corporation. Finally, based on a survey applied to clothing and textile importing businesses in Cuenca, it follows to evaluate the impact of resolutions, procedures, and policies emitted by COMEX and INEN.