Facultad de Ciencias Económicas y Administrativas Tesis Maestrías

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/106

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Browsing Facultad de Ciencias Económicas y Administrativas Tesis Maestrías by Subject "Administración"

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    Análisis comparativo de las cooperativas de ahorro y crédito del Ecuador pertenecientes al segmento 1, mediante la aplicación del método Perlas, para el periodo 2019-2021
    (Universidad de Cuenca, 2023-09-13) Cordero Campoverde, Christian Daniel; Naula Sigua, Freddy Benjamín
    This work is empirical in nature, strengthening previous studies, however, it is worth mentioning that this kind of work has never been developed before. Therefore, this research focuses on determining the PERLAS indicators to define financial performance, identify internal problems of segment 1, as well as resource management and decision-making. Therefore, the indicators of the 32 cooperatives in segment 1 were analyzed during the period 2019-2021, as far as the methodology was carried out with a quantitative approach, with secondary information using the PERLAS evaluation method. The main results obtained in this study are based on the six indicators: protection, financial structure, performance and costs, liquidity, non-performing assets, expansionary signals, which showed that cooperatives belonging to segment 1 do not meet most of these indicators by exceeding the limits imposed by the World Council of Credit Unions (WOCCU).
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    Análisis teórico de las reformas en la ley de régimen tributario interno sobre el impuesto a la renta
    (Universidad de Cuenca, 2020-11-19) Pazán Toledo, Tania Marcela; Tamayo Galarza, Grace Natalie
    In this scientific article, a theoretical analysis of the tax reforms to income tax in Ecuador during the last two years, its evolution and its history over the years, was carried out, and at the same time the main effects that were observed and detailed occurred in each of the cases. Therefore, concepts and documented information were reviewed to compare aspects of tax reforms on income tax implemented in Ecuador and also in other countries of South America, in addition, informative data was collected in the tax administration of the Internal Revenue Service (in Going forward, SRI) focused only on the income tax collected from 2018 to 2019. The SRI believes that 92% of the collection is explained by an improvement in management (less evasion and avoidance) and only 8% by the reforms
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    Desarrollo de un modelo de negocio sostenible para la creación de una marca de ropa responsable en la ciudad de Quito
    (Universidad de Cuenca, 2025-02-11) Gallardo Jiménez, Daniela Alejandra; Santinelli Ramos, Miguel Ángel
    This project develops an innovative business model for a sustainable clothing brand in Quito, based on the triple impact approach: economic, social, and environmental. The objective is to design a financially viable model that fosters responsible practices in the textile industry. The study reveals a growing awareness of sustainability in the Quito market, identifying a preference for organic and recycled materials, as well as a willingness to pay premium prices for sustainable products. The importance of transparency in labor practices is also highlighted. The financial analysis confirms the model’s viability, emphasizing its long-term profitability through cost optimization and the loyalty of conscious consumers. Environmentally, the model reduces ecological impact through the use of certified fibers, efficient production, and recycling systems. Socially, it promotes the integration of vulnerable communities, dignified working conditions, and the empowerment of women in the sector. This sustainable and replicable business model aims to inspire other textile entrepreneurs in Ecuador, fostering the growth of the sustainable industry and green employment. Additionally, it contributes to more responsible consumption and ensures positive long-term impacts on the environment and society.
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    Propuesta de mejora del área de recursos humanos de una empresa de la ciudad de Cuenca que está en el ámbito de la construcción
    (Universidad de Cuenca, 2023-08-09) Campos León, Diana Isabel; Cordero López, Juan Francisco
    Companies regardless of their size, or the business sector to which they belong, are identified because their operation depends on their collaborators and that they work effectively and efficiently. For this reason, adequate human resources management must be maintained that contributes to the integration of employees into the organization and supports the fulfillment of the objectives. In this context, the present work was carried out in a company in the construction sector of the city, whose main objective is to expand nationally and therefore the need and urgency of having an adequate management of resources. The objective of this work is to design a plan to improve the area of human resources based on the diagnosis of current management. The proposal will be aimed at positioning the human resources area as a strategic partner, through the definition and improvement of its processes, which allows the adequate management of human talent, proposing actions and activities in the human resources subsystems such as: recruitment and selection, training, development, compensation and benefits.