Browsing by Author "Palacios Riquetti, Jorge Luis"

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Análisis de impacto de desayuno escolar sobre la asistencia en educación general básica en niños, niñas y adolescentes entre 5 y 14 años de edad en el Ecuador
(2015) Cabrera Espinoza, Santiago Abraham; Romero Vintimilla, Santiago Xavier; Palacios Riquetti, Jorge Luis
There are several targeted social programs in helping the most vulnerable and poorest of Ecuador areas, example of this is the school breakfast program the same as is provided for students attending basic general education (EGB), specifically in the public establishments, municipal and fiscomisionales from around the country. Our research seeks to measure the impact that school breakfast on attendance of children and adolescents in Ecuador, and seek the existence of a different impact both urban and rural areas, as well as to gender girls and children. Then supported on information from the database of the National Survey of Income and Expenditure of Urban and Rural Households (2011-2012 ENIGHUR) provided by the INEC, and through microeconometric technique of quasi-experimental evaluation known as "propensity score matching" one you see collected and processed research data reveals a positive and significant for lower income quintiles impact, as well as making gender distinctions greater impact for children had; and in the same way the sample based rural and urban areas separated, finding that there is a greater impact on the students who live in rural areas.
Análisis de la pobreza en el Ecuador a través del índice de Gini y la curva de Lorenz, período 2000-2010
(2011) Andrade Andrade, Silvia Jhoanna; Vidal Jaramillo, Carmen Mercedes; Palacios Riquetti, Jorge Luis
Análisis del impacto tributario de las comercializadoras de vehículos usados de la ciudad de Cuenca, a partir de la promulgación de la resolución N° NAC-DGERCGC14-00575 hasta el período fiscal 2016
(2018) Marín Rodríguez, Maritza Priscila; Palacios Riquetti, Jorge Luis
The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only. The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only. The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only.
Análisis del impacto del capital humano en el desarrollo económico en Ecuador dentro del periodo 2000-2008
(2010) Hermida Villalta, Manuel Redentor; Quichimbo Miguitama, Iván Marcelo; Palacios Riquetti, Jorge Luis
Análisis microeconómico de los hábitos de consumo de las familias indígenas y mestizas de la cabecera cantonal de Saraguro
(2010) Déleg Guazha, Nancy Rosario; Zhunaula Sosoranga, Sandra Patricia; Palacios Riquetti, Jorge Luis
Análisis y evaluación de la aplicación de los incentivos tributarios contenidos en el código orgánico de la producción, comercio e inversiones, en las Empresas de la provincia del Azuay, período 2011- 2015
(2017) Vidal Andrade, Galo Xavier; Palacios Riquetti, Jorge Luis
The present work is oriented to analyze the adequate use of the tax benefits established in the Organic Code of the Production Commerce and Investments with respect to the income tax during the fiscal periods 2011-2015 by the juridical persons of the province of Azuay. In order to carry out an appropriate analysis, it has been divided into 5 chapters, the first two of which help us to guide the existing theoretical framework on tax incentives, both in national legislation, as indicated by international organizations such as CIAT, CEPAL, BID, among others and also by tax theoreticians, whose opinions are based on studies carried out on the subject in different countries or regions. Chapters 3 and 4 contain the analysis that has been made based on statistics and micro-simulations in order to quantify tax expenditure and identify the use of incentives. Surveys and interviews with entrepreneurs were also carried out in order to arrive at a conclusion that allows us to indicate if the objectives for which these kinds of incentives were created have been achieved. The analysis is limited to legal persons whose economic activity is in the province of Azuay and focuses on the incentives on income tax. Finally in Chapter 5 we have been able to achieve the conclusions that we have been able to achieve in terms of the objectives previously proposed.
Brecha salarial de género: estimación por cuantiles en la provincia del Azuay para el año 2012
(2014) Carchi Morocho, Milton Manuel; Largo Anguisaca, Rommel Genaro; Palacios Riquetti, Jorge Luis
The aim of this paper is to measure, if this exists, the gender wage gap in the province of Azuay for 2012, using cross-sectional data from theEncuestaNacional de EmpleoDesempleo y Subempleo (ENEMDU). The classical Mincer equation was used to estimate return in the salary by gender using thequantile regression methodology. Subsequently, the wage gap is calculated by Oaxaca and Blinder decompositionto determine if the wage differential is due to characteristics or discrimination. The final result shows a degree of wage gap present in all quantiles, being the most obvious cause the discrimination.
Clasificación y predicción del estrés financiero de las empresas del sector manufacturero del Ecuador
(Universidad de Cuenca, 2021-06-11) Arévalo Quishpi, Diana Jackeline; López González, Josselyn Patricia; Palacios Riquetti, Jorge Luis
The purpose of this research is to classify and determine the financial stress of companies in the manufacturing sector of Ecuador in the 2014-2018 period. For this purpose, multivariate methods were used: multiple discriminant analysis and logistic regression, which were first used by Altman (1968) and Ohlson (1980) respectively for the prediction of bankruptcy of companies in the American context. A sample of 833 companies (4165 observations) was used, however, and due to data management reasons the information of the different companies in the different years was taken by observation and not by company. The results show that the logistic regression model has a greater predictive capacity than the discriminant analysis model. It is worth mentioning that the year in which the greatest financial stress was observed in the manufacturing sector was 2016; At the same time, microenterprises presented the greatest financial stress, which are mainly located in Pichincha, Guayas, Azuay and Manabí
El empleo en las actividades del sector transable en el Ecuador para el período 2000-2008
(2010) Guillén Salgado, Margarita Lucía; Palacios Riquetti, Jorge Luis
Evaluación de la eficiencia en la educación superior utilizando un Análisis Envolvente de Datos (DEA). Una aplicación a la Universidad de Cuenca
(2018) Guamán Ramón, María Eugenia; Miguitama Inga, Lourdes Verónica; Palacios Riquetti, Jorge Luis
As a consequence of a rising in education investment, Ecuador has implemented policies that aim to improve the quality standards at Institutions of Higher Education by means of new processes of assessment. After the categorization carried out by the CEAACES in 2015, University of Cuenca was rated in Category A, which means that this institution fulfills the demanded requirements, however, an analysis that measures and evaluates the performance of the resources provided by public funding is needed. The present project intends to analyze and evaluate the levels of efficiency of the academic programs at University of Cuenca to identify the efficient majors in 2013 and 2016. The study drew on Data Envelopment Analysis, a non-parametric method output-oriented with constant and variable returns. The input variables considered are teaching hours, expenses on teachers’ salaries and costs on non-academic staff salaries, operating expenditures, and number of PhD professors; while the output variables are the number of students that have enrolled, graduated, and finished their studies, and the number of papers in indexed journals. The results suggest that, of the 49 specialties analyzed, 22% were efficient in 2013 and, in 2016, this percentage increased to 49%. As a result, the average efficiency increased from .63 to .82, due to the fact that the products reached higher levels in 2016 and that the research efforts carried out by the academic staff increased.
Factores de fortalecimiento de sostenibilidad de los procesos productivos individual y bajo asociación de los pequeños productores
(2019-04-05) Guamanrrigra Mocha, Segundo Raúl; Sinchi Lojano, Edison Xavier; Palacios Riquetti, Jorge Luis
The following research sets out to establish an approximation of the sustainable level achieved by small producers individually and as an association. The study also identifies factors that fortify as well as limit small producer associations. Small producers are protected by the Azuay Prefectures which has enabled them to sell products in an agricultural fair. Sustainability was measured through sustainable development indicators taking into consideration economic, social, environmental and institutional dimensions. Furthermore, a bivariate analysis was applied associating variables correlated to small producer sustainability. Also, a market sustainable development index was obtained to have a better understanding of the information and depict the level of small producer development. In conclusion, individual small producers have a weaker sustainability level than small producers within an association.
Gasto social en el Ecuador: evolución y análisis de índices periodo 2003-2009
(2011) Cabrera Palacios, Diana; Morocho Guamán, Tamara; Palacios Riquetti, Jorge Luis
Impacto de la apertura comercial y de la dolarización en las remuneraciones reales en el Ecuador
(2007) Palacios Riquetti, Jorge Luis; Vega Toral, Adrián Felipe; Carrasco Vintimilla, Adrián
Impacto de las exportaciones petroleras en el desarrollo de la economía ecuatoriana durante el periódo 1972-2007
(2010) Albarracín Méndez, Jenny Pilar; Ullauri Hernández, Diana; Palacios Riquetti, Jorge Luis
Impacto de las remesas en el ingreso nacional disponible bruto con relación al PIB de Estados Unidos y el PIB de España, período 1993-2010
(2011) Matute Argudo, Liliana Paola; Zuña Morocho, Ana Lucía; Palacios Riquetti, Jorge Luis
Impacto en el bienestar de los hogares por una eliminación del subsidio al gas doméstico: caso Ecuador para el año 2012
(2014) Chacón Campoverde, Lilian Isabel; Aguirre Naula, María del Rosario; Palacios Riquetti, Jorge Luis
The aim of this work is to quantitatively determine the impact on household welfare by a hypothetical total elimination of the subsidy on cooking gas, through the estimation of price elasticity’s, income and welfare measurement in Ecuador. To this end, the National Household Income and Expenditure Survey Urban and Rural ( ENIGUR ) of 2012, because it contains the latest information on current monetary and non-monetary income information, current monetary and non-monetary costs are used, and socio -demographic variables Ecuadorian households. Initially elasticity income (expense) demand of domestic gas was estimated using a log-log regression with which we obtained evidence to contrast the liquefied petroleum gas (LPG) is a normal good necessary for households by deciles of monetary expenditure. Similarly, the price elasticity of demand for domestic gas was estimated by the indirect method of proving Frisch certainly that LPG has an inelastic demand for families by deciles of spending money. Once the above elasticity’s estimated the relevant welfare analysis was performed, considering the variation in consumption of LP gas and was performed by Slutsky price elasticity compensated. With this estimate we obtained evidence to we confirm that the removal of the subsidy on cooking gas hits hardest at the families of the deciles with incomes as they will be obliged, stop using gas and while higher-income households reduce their consumption LP gas in smaller amounts. Finally, the measurement of the effects of varying the price of domestic gas in household welfare consumer surplus confirmed the results , before this public measure , which caused the loss of welfare is relatively higher in the homes of expenditure deciles relatively lower and lower in the homes of the highest expendituredeciles.
Indice de bienestar económico sustentable para el Ecuador en el período 2001-2010
(2011) Cordero Sanmartin, Andrés Paúl; Palacios Riquetti, Jorge Luis
Medir, evaluar y calificar
(2009) Palacios Riquetti, Jorge Luis
Metodología para el cálculo de evasión del impuesto a la renta
(Universidad de Cuenca, 2015-01) Palacios Riquetti, Jorge Luis; Beltrán Romero, Pablo Aníbal; Pozo Rodríguez, Santiago Estuardo; Cordero Méndez, Fabián Patricio; Ramírez Alvarez, José
The main objective of article is the development of a methodology to calculate a likely situation of evasion of income tax by economic activity, that is incurred by some companies in Ecuador. This calculation is based on the estimate of evasion with variables from the National Accounts and that can be compared with information from the Internal Revenue Service about actual collection.
Plan de negocio para la creación de un bar temático de videojuegos
(2010) García Monrroy, Cristhian Daniel; Palacios Riquetti, Jorge Luis