Browsing by Author "Uzhca Morocho, Gabriela Marisela"

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Estudio de la transición de NIIF Completas a NIIF Pymes y de NIIF Pymes a NIIF Completas en las empresas de la ciudad de Cuenca conforme a la Resolución N°SCVS-INC-DNCDN-2019-0009
(Universidad de Cuenca, 2023-06-20) Uzhca Morocho, Gabriela Marisela; Bustamante Romero, David Esteban; Ayabaca Mogrovejo, Orlando Fabián
The objective of this article is to analyze the transition from Full IFRS to IFRS for SMEs and from IFRS for SMEs to Full IFRS in the companies of the city of Cuenca, according to Resolution N°SCVS-INC-DNCDN-2019-0009. A descriptive analysis of the main differences between Full IFRS and IFRS for SMEs was carried out, as well as a review of the notes to the financial statements of 114 companies in the city and the application of interviews to experts in IFRS transition. The results revealed that the notes to the financial statements of the companies analyzed do not comply with the requirements established in IAS 1 and section 3. In addition, at the time of the transition process, the control body defined the application of Full IFRS and IFRS SMEs according to the level of assets and gross income including a group of companies that are not in the stock market, contrary to the International Standard. For this reason, the control body issued resolution No. SCVS-INC-DNCDN-2019-0009.
Propuesta para la creación de un centro de nivelación académica al servicio de estudiantes del ciclo diversificado en el cantón Paute período 2013-2018
(2013) Carangui Ordóñez, Jenny Alexandra; Uzhca Morocho, Gabriela Marisela; Peña Quizhpi, Carlos Rafael
EXECUTIVE SUMMARY By performing this investigation, the following results are presented: MARKET RESEARCH It is estimated that the project will have a 1187 secondary school students demand during the period 2013-2014, which will be increasing by 10.50% during the following periods. These students require leveling on issues they didn’t understand in class. The 43.09% require help on Physics, 37.40% on Chemistry, 17.89% on Social Science 17.08% on Language and Literature, 40,16% on Mathematics, 46.34% on English and 8.94% on other subjects. This represents a total of 2503 students with 10,012 hours of annual service on different subjects for the first period, which is representative for the project development. TECHNICAL STUDY The information collected in the field research, helps the company to provide its potential clients a customized leveling service, which will take place on the streets Mariscal Sucre and Simon Bolivar, near Canton Paute Central Park. Also, it was determined that the project will have an annual capacity of 5184 students, in order to meet a demand of 2503 students. It is estimated that the total service cost for the first period will be 43,738.96 dollars. On the legal side the company will be incorporated as a limited liability company under the name of KAMUTAR Co.. Ltd., the subscribed capital will be 20,000.00 dollars. The company will have a Customer Service, Administration and Accounting Departments. ECONOMIC AND FINANCIAL STUDIES It is required an investment of 20,000.00 dollars which will be financed by its members who will contribute with 10,000 dollars each. It is estimated that during the life of the project which is 5 years the company will generate an average total cost of 66,179.05 dollars and an average total operating expenses of 31,799.64 dollars. It has also been determined that the price for the service will be 10.00 dollars per hour, which includes a profit margin of 44% on unit costs. This monetary value will be different for each period, generating an average total income of 141,067.65 dollars. The net present value will be 144,584.51 dollars with an internal rate of return of 175%. This project will generate a profit for the investor of 28,567.98 dollars during the project lifetime. Finally, it can be concluded that this business plan is feasible and the investment on it is recommended.