Browsing by Author "Sanmartin Riera, Nancy Valeria"

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    Impacto de la Triple Línea de Base en el desempeño financiero del sector gastronómico del cantón Cuenca
    (Universidad de Cuenca, 2025-02-10) Carrión Cárdenas, Yamilé Estefanía; Sanmartin Riera, Nancy Valeria; Armijos Cordero, Johanna Catalina
    The main objective of the study was to evaluate the impact of the Triple Baseline on the financial performance of the the gastronomic companies in Cuenca. The methodology used was based on the mixed approach, correlational study, documentary and field research. Regarding temporality, the analysis used the transversal axis and as a research method a census extension was used with a representative sample of 39 Cuenca's gastronomic companies. The main results determined that in the social aspect, variables such as employment, labor well-being and training influence financial performance, specifically in the productivity of the asset: human capital. In addition, in the economic aspect, there is not a relationship between Profitability and ROA, which indicates that they have no direct relationship with the source of income. In the environmental aspect, there is a significant relationship between recycling and ROA. It is concluded, that there is a moderate application of the TLB in gastronomic restaurants in Cuenca, without being able to specify a range between the variables. Also, the TLB influences the financial performance of gastronomic restaurants in the city of Cuenca, although financial performance is influenced by other variables, while not all the relationships found were significant.