Facultad de Ciencias Económicas y Administrativas Tesis Maestrías

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    Administración de Justicia India: orden social y formas tradicionales
    (2004) Cabrera C., Flor; Coello García, Hernán
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    Afección de los comprobantes electrónicos de pago en la cartera de la Regional Austro en el año 2010
    (2013) Corral Cordero, Daniel Enrique; Rodas Beltrán, Wilson Manolo
    At present, taxes finance approximately 60% of the general budget of the country, this is why it is essential that the Tax Administration makes the necessary efforts to optimize the collectionof taxes. The collection of taxes is mainly done through the voluntary compliance of the taxpayers, nonetheless if this compliance does not happen, obligations are generated that the Tax Administration has to charge through persuasive or coercive action. Due to these reasons, in this current job we have performed a study of the Collection Action in Ecuador, Colombia, and Chile where we have observed different methods of collection and we have developed an analysis of the Unrecoverable Portfolio in the Region of Austro in 2010,that allows us to determine which are the obligations that are affecting in greater amount the portfolio, as well as how we have analyzed the strengths and weaknesses of the Department of Collections; in search of power to implement methods and tools that allow a greater collection in a national level in the Internal Revenue Service.
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    Afrocolombianas en Yantzaza: voces de esperanza desde la exclusión
    (2016) Malo Larrea, Daniela; Mendoza Eskola, Juanita Catalina
    The current study took place at Yantzaza city, Zamora province. It aims to discuss new migratory realities in Ecuador. Studying experiences of Afro-Colombian women, both migrant and refugees. This research shows the social exclusion over black women, as a result of different social constructions. Despite this fact, it is also shown how hope arises in their daily struggle, their happy and extroverted way of acting, and their great determination. The stories of these women are interpreted through the theoretical view of the World System, and also from both, the transnationalism and postcolonial feminism theory. This theoretical framework allowed us to understand how the origin of the migration could be the inequality as a product of modernity and capitalism. The personal dimension is also important: international migration is an individual decision and could be influenced by the existence of transnational relationships. In the one hand, it is analyzed how the identity of the women is built during the migration journey. In the other hand, we discuss the social constructions that arise on the reception place. These social constructions are a determining factor of the experience, and on the human rights situation of each woman. It is fundamental to challenge stereotypes and conceptions as a turning point to create a social change.
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    Agentes ancestrales: situación socio-económica y socio-laboral Cuenca – Ecuador
    (Universidad de Cuenca, 2019-12-05) Mendoza Sigüenza, Ana Lucía; Álava Atiencie, Nubia Gabriela
    In the present research called «Ancestral agents: balance, healing and life», the current situation in which the ancestral medical agents work in the canton of Cuenca is analyzed, with an emphasis on socio-economic and socio-labor factors, and their relationship with the Popular Economy and Solidarity The population studied were 105 ancestral agents belonging to urban and rural parishes of the canton of Cuenca, which are registered with the Ministry of Health. For its analysis, descriptive and inferential statistics were used. The results showed that medical practices are not influenced by socio-labor and socio-economic factors, individual characteristics such as age, sex, education, which are determinants for the performance of ancestral medical practices. These results confirm that the ancestral practices are carried out beyond the economic return, that its ultimate goal is to contribute to the healing of people, as a solidarity act, this is where ancestral practices and the popular and solidary economy converge, both seek to improve the conditions of people and contribute to the care of life.
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    Alineación de los componentes del plan estratégico a los propósitos organizacionales de la Empresa Eléctrica Regional Centro Sur C. A. utilizando el cuadro de mando integral
    (2012) Méndez Rojas, Ximena Priscila; Andrade Verdugo, Efrén Patricio
    Actually, in many organizations have an important need of introduce management methods, for the adoption competitive advantages that to let the differentiation of products and services with high value, to give satisfaction to the customer, efficiency and effectiveness of the companies. This contextual changes emphasizes that has a new horizon and management vision which directs the strengths of all the organization departments to develop better system that allows a more dynamic understanding and integration of the business. In recent years, there has been much discussion about the limitations of the finance indicators that are base to make decisions and created methods that integrate the possible generators of wealth in the companies, and give emphasis tangible an intangible indicators and its interactions with the rest of the companies resources. In this way the Balanced Scorecard (BSC) offers a combination of ways financial and no financial, that translates the vision and strategy of the organization. This thesis is applied in the context of the Empresa Eléctrica Regional Centro Sur C.A., an which has been defined a method for aligning the components of the strategic plan and the organizational vision by way a BSC. This thesis was developed with a complete holistic focus, in which the institutional objectives, has been established in the strategic plan, there has been established the corresponding indicators and goal, programs and projects. El BSC than proposed this undertaking at management level and for the process of value chain of Centrosur as the process of distribution and customer of electric energy.
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    Alternativas de financiamiento: en base a la titularización y el método tradicional caso: Agro Protección Cía Ltda.
    (2008) Arias Morales, Claire Alexandra; Vázquez Calderón, Alex Santiago; García Cárdenas, Galo
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    Análisis cienciométrico y sistemático en la investigación de la economía circular enfocado en el tratamiento de aguas residuales desde la perspectiva de la sostenibilidad
    (Universidad de Cuenca, 2025-06-05) Bermejo Campos, Daniel Francisco; García Ávila, Fausto Fernando
    The increasing scarcity of water and pollution in water bodies, stemming from urbanization and inefficient waste management, highlighted the urgent need for a sustainable approach in wastewater treatment. In this context, the Sustainable Development Goals, provide a global framework to address challenges such as access to clean water and responsible consumption practices. This study conducts a bibliometric and systematic literature analysis to examine the role of circular economy as a strategy to drive sustainability in wastewater treatment plants. A total of 281 scientific publications were analyzed from 2015 to September 2024, using the Scopus database and employing bibliometric tools to identify emerging trends, influential authors, and promising research areas. The results demonstrate an increase in publications since 2015. The implementation of circular economy in wastewater not only enhances water use efficiency but also facilitates resources recovery of and pollution reduction, thereby contributing to compliance with the Sustainable Development Goals. However, there are important gaps, such as the absence of a comprehensive approach that simultaneously considers the economic, social and environmental dimensions. It is recommended that future research address these gaps, extend the analysis to other databases, and delve deeper into the social benefits of circular economy. This study underscores the importance of circular economy as a pathway to improved sustainability in wastewater treatment, although significant barriers to its overall integration remain.
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    Análisis comparativo de la moral tributaria entre ciudadanos y contribuyentes en la ciudad de Loja
    (2017) Mogrovejo Armijos, Jair Fabricio; Mora Andrade, María Augusta
    The present research intends to identify, based on previous scientific studies and the local context, the difference between the citizens and taxpayers of the city of Loja, regarding the factors that influence their decision to pay or not taxes. Based on two surveys conducted in the city of Loja, it was detected that the risk of citizens is greater than that of taxpayers and proposals that strengthen fiscal morale were identified, based on experiences of tax administrations in different countries.
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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 comparativo de los costos de formación del profesional en contabilidad en la universidad pública y privada de la ciudad de Cuenca periodo marzo - julio 2018
    (2019-09-25) Cabrera Ordóñez, Sofía Elizabeth; Guamán Velesaca, Manuel Melchor
    The objective of this descriptive, cross-sectional and observational study is to perform a comparative analysis of the cost of professional training in the accounting career at the universities of Cuenca. Also, it seeks to determine the socioeconomic level of the students through income quintiles. Based on direct and indirect variables, multivariate linear regressions were developed for each university to calculate the cost of training with the greatest accuracy. The results indicate that the variation of the cost between the private and public universities is hardly significant whereas the economic gap with the public university is quite wide by the applied gratuity. The economic models presented in this article constitute a contribution to society because they present values according to the particularities of each person, generating a budget to pursue this career in an IES of Cuenca.
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    Análisis de adopción y aplicación de la norma internacional de información financiera 16 en el sector de empresas comerciales y su impacto contable, tributario y financiero.
    (Universidad de Cuenca, 2021-10-06) Reyes Pesantez, Eugenia Alexandra; Ayabaca Mogrovejo, Orlando Fabián
    The objective of this article is to analyze the accounting, tax and financial effects and impacts caused by the implementation and application of IFRS 16 from the perspective of the lessee, and thus study the variations produced in the financial statements of the companies of the commercial sector in the city of Cuenca. This study employs a descriptive type of research with a quantitative and qualitative approach in order to determine the accounts and financial indicators affected by the implementation of IFRS 16. It is evidenced that the transition of this standard effectively causes changes at accounting, financial and tax level in the companies that use leases for the development of their economic activities. In addition, it is concluded that the implementation of IFRS 16 causes variations in the financial position, in the economic result, in financial indicators and the generation of deferred taxes.
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    Análisis de Ciclo de Vida (ACV) para la evaluación del comportamiento ambiental y el planteamiento de acciones de reducción de impactos ambientales del proceso de elaboración de leche entera UHT en una industria láctea cuencana
    (Universidad de Cuenca, 2025-05-15) Iglesias Ordóñez, María Lorena; Rivela Carballal, Beatriz
    This study applies the life cycle assessment (LCA) methodology to evaluate the environmental performance of producing one liter of whole milk packaged in polyethylene at an industry located in the Cuenca canton. This approach is based on a cradle-to-gate approach, employing the ReCiPe method. Data were collected directly from the industry by gathering information on daily operations and the consumption of inputs and raw materials, considering 2023 as the standard production year. The primary information was supplemented with secondary data from the ecoinvent database, contextualized to the reality of the dairy sector in the region under study. The results show a carbon footprint of 1,966 kg CO₂-Eq per liter of milk, from raw material procurement to industrial dairy processing. At the farm level, these activities represent 85.65% of total emissions, while at the industrial level, the contribution corresponds to 14.19%, equivalent to 0.279 kg CO₂-Eq per liter of milk. The analysis of industrial milk processing showed that the ultra-pasteurization stage accounts for the largest contribution to the footprint (46%). Regarding the activities at each stage, hazardous waste management (43.92%) tops the list, along with steam generation (25.22%). Finally, technical recommendations are proposed, both at the farm and industrial levels, for the effective reduction of environmental impacts.
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    Análisis de ciclo de vida social del sistema de reciclaje informal realizado por Asociación de Recicladores de Base ASERLIBER del Cantón La Libertad, Provincia de Santa Elena
    (Universidad de Cuenca, 2025-06-09) Lalvay Carrera, Claudia Fernanda; Cabrera Barbecho, Fanny Narcisa
    The main purpose of the project is to evaluate the social performance of informal recycling carried out by the ASERLIBER association at the dump in La Libertad canton, Santa Elena province, during 2022. The study seeks to identify the social risks associated with the working conditions of waste pickers, evaluate the positive and negative social impacts, and highlight critical aspects of the life cycle of this system. The Social Life Cycle Assessment (SLA) methodology is used, following UNEP guidelines, using indicators that address dimensions such as economic well-being, occupational safety, gender equity, occupational health, human rights and job satisfaction. These indicators are applied to both ASERLIBER members and the local community, using structured surveys. The results obtained are compared with a previous study conducted in Cuenca with grassroots recyclers. The qualitative analysis of social risks makes it possible to identify factors that affect the wellbeing of waste pickers, such as job insecurity and lack of access to social security. The comparison between theoretical and real risks is done through a risk matrix, based on data provided by waste pickers. Based on these findings, priority areas for intervention are identified to improve their social and working conditions, promoting their integration into formal waste management systems. Finally, the study makes recommendations for policy makers, environmental managers and waste picker associations, aimed at reducing social risks and strengthening the capacities of the informal waste picker sector.
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    Análisis de costos a través del sistema TDABC en la industria de ensamblaje. Dos casos de estudio: producción de motos, televisores y tarjetas electrónicas
    (2019-09-27) Vedernikova, Olga; Arcentales Carrión, Rodrigo Nicanor
    The present article investigates the applicability of Time-Driven Activity-Based Costing (TDABC) in the assembly industry as an alternative to traditional costing systems. The research methodology had a mixed approach with a descriptive scope and study design of multiple cases. The research was performed to three assembly lines in two companies. This work proposes a new extended TDABC methodological framework oriented to analyze assembly companies thoroughly and considering all the processes necessary to obtain the products. That allowed calculating the costs of eight operating processes, 40 sub-processes and 148 activities in three assembly lines: televisions, motorcycles and printed circuit boards. In addition, the inefficiency levels of the processes were established. As well as, the products cost database generated by TDABC were compared with the base of the traditional costing system. The results herein show that TDABC is an adequate tool for the cost analysis of assembly processes with certain shortcomings for the analysis of the strategic and support processes in each case of study.
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    Análisis de costos operativos estándar del departamento de cobranzas. Caso: Servicios de Rentas Internas Regional Austro años 2008 y 2009
    (2012) Navas Brito, Betsabé Susana; Bravo Salvador, Colón
    In this document, I develop an analysis of the Standard Operating Costs of Receivable Department at “Servicio de RentasInternas Regional Austro” during fiscal years 2008 and 2009, in order to obtain sufficient information and data for proper decision-making regarding the materiality of the debt and allow higher levels of efficiency in the management of this department, meeting targets and rates management and optimization of available resources to collect the debt generated by taxes. To obtain the information required for this work begins with an exploratory investigation using the method of Direct Tracking, using primary sources such as reports obtained from the collection system also applies the inductive-deductive method that allows analysis of costs standard operating service companies and then personalize the conclusions reached in the case of the Receivable Department at “Servicio de RentasInternas Regional Austro”. After this study, it is concluded that there is a lack of financial allocation by the institution, the Receivable Department staff is not sufficient for the operating load of work, there are increasing levels of litigation, laws are not adequate to tax reality and lack of firm holding proper segmentation affects productivity
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    Análisis de costos utilizando TDABC en dos empresas de ensamblaje con procesos manuales y semiautomáticos
    (2019-10-31) Pesántez Pesántez, Nelly Johanna; Arcentales Carrión, Rodrigo Nicanor
    The choice of a correct costing system is key for success or failure of a company. For this reason, the objective of the research is to analyze the costs of two assembly companies, one manual and another semi-automatic through the time driven activity based costing system TDABC, to determine its applicability. The development of the investigation was based on a multiple case study with a mixed approach and descriptive scope, in which 9 processes, 28 threads and 90 activities were analyzed. The results include the analysis of processes, sub-processes, more expensive activities, inefficiencies and comparison of unit costs resulting from the system used by the companies and the methodology analyzed. Likewise, the study of the processes that can be paid for and those that present difficulty in applying the TDABC methodology is presented.