Browsing by Author "Villavicencio Murillo, Viviana Nataly"

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    Análisis de la efectividad de la aplicación de la normativa que extiende beneficios tributarios para personas con discapacidad y su incidencia en la recaudación de impuestos en la ciudad de Cuenca, en el período 2013-2017
    (2019-06-19) Villavicencio Murillo, Viviana Nataly; Jaramillo Pozo, Luis Felipe
    The disability in Ecuador was not always a priority issue, but in the last decade changes have been developed that benefit people with disabilities, despite this there is ignorance about their duties and rights in the tax field in the city of Cuenca, reason why there would not be a correct use of tax benefits. The present study will focus on analyzing the effectiveness of the application of the regulation that extends tax benefits for people with disabilities and their incidence in the collection of taxes (IVA) in the city of Cuenca, through a descriptive investigation, with a quantitative modality, through data collection instruments from primary and secondary sources. The study shows that more than 70% of people with disabilities are unaware of the tax benefits they have, affecting the effectiveness of the application of the regulations.
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    Análisis de los procesos de contratación pública aplicados a la Empresa Officenter como proveedor del estado, en el período 2010-2013
    (2014) Villavicencio Murillo, Viviana Nataly; Auquilla Tenesaca, Julia Raquel; Guerrero Segarra, Geovanni Patricio
    The developmentof thisthesis topic, focuses on the impactit has had onthe companyOfficenter, the provider bethestate throughthe involvement ofdifferent processes ofpublic procurementin the period2010 - 2013, in the same waywill discuss howthe company hashandled hisfinancial situationin those periods, in order to contributeto better decision making, for aproper developmentofthe same. The corporatebusiness environmentwill be detailedin terms ofits mission, vision, objectives, organizational structure, historical, political review, and the main activity thatdevelopsthe same, revealing the necessarytheoretical foundationandthus generatingthebasis for furtherstudy of theprocurement process. Will be analyzed the differentcompetitionsinwhich participatedOfficenterand the feasibilityofapplying the same, suggesting improvement proposalsthrough differentperspectives,such asadministrative, operational and financial. For the development ofthisanalysis has been useddifferent analytical techniquessuch ashorizontal analysis, vertical analysis and implementationoffinancial indices,whose results arepresented throughcharts and graphsfor betterunderstanding of them. Finally, we presentthe conclusions and recommendations, taking into consideration the most important pointsof our analysisthat can be consideredby the company tobetter decisionmaking.