Browsing by Author "Mora Bernal, Adriana Elizabeth"

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Adecuaciones contables y financieras requeridas para la aplicación de la normativa establecida por la Superintendencia de Economía Popular y Solidaria para las Cooperativas de Ahorro y Crédito del segmento dos y tres en el cantón Cuenca, año 2014
(2015) Solis Jaramillo, Karla Estefanía; Suconota Malla, Diana Karina; Mora Bernal, Adriana Elizabeth
The following thesis is a job that involves the analysis on the accounting and financial adjustments to the rules issued by the Superintendencia de Economía Popular y Solidaria, as well as the resolutions promulgated by this institution, the Junta de Política y RegulaciónMonetaria y Financiera and the DirectorioÚnico del Fondo de Liquidez y Seguro de Depósitos del Sector Financiero Popular y Solidario until 2014, also we consider the CódigoOrgánicoMonetario y Financiero; to determine the level, product, cost and impact of the implementation process in savings and credit unions of the segment two and three in Cuenca. The determination of the regulations that have affected accounting and financial aspects, was the basis for conducting interviews with managers and accountants of two cooperatives in segment two, Integral and ETAPA, and two in the segment three, ERCO and Alfonso Jaramillo León (CAJA), this way allowed to get valuable information in the development of this thesis, the knowing of the reality of cooperatives in our city, its strengths and weaknesses is an important part of the economy. The cost of impact, as well as summary tables that will give a clearer vision and synthesized the results of the investigation are presented, and following the same line of information exposure, the author’s proposal with the purpose of achieve the objectives of the thesis. Finally there are the conclusions and recommendations aimed not only to savings and credit unions of the segment two and three, to the control establishment too, if it could achieve its opening.
Análisis de la recaudación del impuesto ambiental a la contaminación de vehículos motorizados en la ciudad Cuenca durante el periodo 2013
(2015) Carchipulla Illescas, Carmen Elizabeth; Quizhpi Barbecho, Gustavo Vinicio; Mora Bernal, Adriana Elizabeth
In this thesis we show an analysis up of the collection of taxes in respect of Environmental Tax on Vehicular Pollution, which one has an environmental or ecological purpose. So, this tax's collection should be invested in environmental topics and according to existing pollution issues in each city, because our research focuses specifically on Cuenca town, however there is no available the total fund investment in the environment. For the development of this topic, it was considered by 2013 and to make a comparation with some data of 2014. In our research, we applied the deductive method, it refers starting general to particular facts. We veryfied and analyzed the total collection to ends analyzing up data from Cuenca town. At the same time, we made a determination of an aletory sample to conclude if populations have any knowledge about this specific tax. As a result, we conclude that this tax is not complying with the double function that it was created, ie, to improve the environment and to reduce distortions of existing taxes. Firstly, there is not a culture of change on people in fact they feel the right to continue polluting by the simple justification that they pay a tax. It is for them, the necessity to create projects, in the second case it is encouraging companies to use nature-friendly technology.
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.
Contabilidad ambiental: asuntos ambientales y su impacto en los estados financieros y no financieros de la Empresa
(2015) Orellana Seminario, María Catherine; Mora Bernal, Adriana Elizabeth
The man from the beginning with its activities carried out has modified the land that has been the refuge of all living being. The concern of the Government, private companies (industries) and public organizations today general evidence of prevent and remedy the damage caused to the environment. This concern has resulted in the adoption of measures that will reduce the impact of the actions of man on the environment, thus emerging changes in business practices that should be considered in the area of the traditional accounting system. Environmental management such as that responsible for studying the proper management of the environment will allow to carrying out a series of actions all efforts towards sustainable development. Environmental actions taken must be quantified in terms of monetary and reflected in the various reports that are part of the process of environmental accounting assumed as the new focus of analysis. This research addresses environmental issues from the theory that sometimes allows the practical accounting application. A review of the contributions of some scholars in the interest of informs readers specific concepts currently used in environmental matters were made. This process of analysis, synthesis of information obtained leads to a series of findings that demonstrate the importance of understanding this new discipline. As in the Ecuador not are they arranged in order to standardize criteria and standards that specifically address environmental issues will be addressed international accounting regulations having any relation to the environmental issue.
Cuencas de montaña y la construcción de una encuesta interdisciplinaria
(2021) Avila Larrea, Javier Alejandro
This study presented a reflection on the survey as a social research strategy, within a specific context, as represented by the mountain basins. And moreover, the problematic focused on the data collection that has to take place within irrigation systems; for this reason, the objective was the identification of those aspects that should be taken into account for the construction of an interdisciplinary survey in that context. An exploratory systematic literature review was carried out on the proposed topic and in the indicated region. The main findings established the need for studies on these ecosystems to take into account multidisciplinary and interdisciplinary criteria; on the other hand, the heterogeneity of the territories and the plurality of cultures must be reflected in the construction of the questionnaire. It is also worth mentioning that inadequate ecosystem management leads to a chain of activities that generate effects that are detrimental to the satisfaction of the needs of the populations in the study areas.
La tasa de recolección de residuos sólidos: análisis desde la perspectiva tributaria ambiental
(2021) Mora Bernal, Adriana Elizabeth; Ávila Larrea, Javier Alejandro
Solid waste collection is a typical municipal competence that occurs due to the provision of public service and, although it does not seem to present any particularity, it is possible to rethink it based on the principles of the circular economy. In view of the aforementioned, the purpose of this investigation is to analyze the current situation of waste collection rates in Ecuador, in light of the polluter pays principle; since the Constitution of the Republic establishes rights to good living, water, a healthy environment as protected legal assets, which municipal governments and their constitutional powers, can make effective through collection rates, incorporating environmental tax elements, thus contributing to the Sustainable Development Goals
Les accords réciproques pour l’Eau comme outil de participation citoyenne et de développement local
(2022) Mora Bernal, Adriana Elizabeth
Malgré les efforts croissants pour prendre soin de l’environnement, les bassins fluviaux continuent de faire face à de graves problèmes. Dans cet intérêt à endiguer ce problème, les Accords Réciproques pour l’Eau (ARE) sont nés comme une alternative aux instruments économiques traditionnels de protection de l’environnement. Le présent travail vise à analyser la participation des habitants du bassin supérieur et inférieur, entre les années2013-2019, dans le microbassin du fleuve Tabacay, sud de l'Équateur. Les résultats obtenus ont montré que la gestion de l'eau doit s'articuler autour de la participation active des habitants à la recherche d'un progrès local qui permette un développement territorial durable.
Los retos del derecho al trabajo y al ocio de las mujeres en Ecuador
(2021) Mora Bernal, Adriana Elizabeth; Ron Erráez, Ximena Patricia; Avila Larrea, Javier Alejandro; Sánchez, Marcela
This article aims to analyze the inequality suffered by wom- en in the exercise of the human rights to work and leisure in Ecuador. In terms of methodology, this research used the economic analysis of the right to determine the effects of the exercise of the right to work and leisure by women. The study focused on these rights based on information available from the National Institute of Statistics and Census and the Global Gender Gap Index of the World Economic Forum. These data showed the unequal situation of women concern- ing salaries, full employment, unemployment, and leisure in Ecuador, despite the existence of international and national norms that protect their fundamental rights. This situation is much more complex with the arrival of the pandemic, but at the same time brings the challenge for the States to generate employment considering economic and environ- mental aspects.