Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidad
Examinar
Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "Ramírez Valarezo, Carlos Fabián"
Mostrando 1 - 9 de 9
Resultados por página
Opciones de ordenación
- ÍtemAcceso AbiertoAnálisis de la gestión empresarial como herramienta para la toma de desiciones, aplicado a los gobiernos autónomos descentralizados municipales(Universidad Católica de Cuenca., 2021) Guallpa Remache, Guadalupe del Rocio; Ramírez Valarezo, Carlos Fabián; 0302709340; ., .In this research, an analysis of business management as a decision-making tool applied to the Autonomous Decentralized Governments was carried out. For this, a bibliographic review was applied based on articles, research and online websites. Based on the collected data, it can be concluded that business management in institutions must be undertaken in order to identify weaknesses and errors within certain areas; in this context, it is important to consider that business management must be carried out in accordance with a wellplanned process. After having applied this analysis, it is important to provide information and data on the weaknesses that need to be addressed, and thus, considering the found data, appropriate decisions can be taken to achieve the institution's objectives. As a conclusion, an analysis of business management in public institutions identifies the areas where issues are affecting the correct management within the institution, thus allowing to establish methods to address these issues and avoid future errors.
- ÍtemAcceso AbiertoAuditoría de gestión como herramienta para evaluar procesos administrativos financieros y operativos de la PYMES(Universidad Católica de Cuenca., 2021) Calle Barahona, Karina Alexandra; Ramírez Valarezo, Carlos Fabián; 0302905716; ., .The research deals with management auditing as a tool to evaluate administrative, financial and operational processes of SMEs. For this, a bibliographic review was carried out, analyzing research and selected articles in scientific databases and institutional platforms in Spanish and English languages from the last 5 years. From the analysis carried out, it can be deduced that there are different problems that affect SMEs in Ecuador, finding among them that the majority of SMEs do not have a business plan, there is no segregation of defined functions, and they have a limited use of technology. In addition, the lack of use of controls, audits and quality management systems makes them vulnerable, which makes it difficult for them to obtain financing and efficiently coordinate physical and human resources, causing a delay in their growth. As a conclusion, it can be evidenced that the management audit can provide, within the internal process of SMEs, improvements around management, because having a detailed analysis allows knowing the critical points that are affecting the management of SMEs and their profitability, being applied to prevent fraud, failure and bankruptcy, thus achieving its objectives and progress.
- ÍtemSolo MetadatosLa auditoría forense como una herramienta para combatir la corrupción y prevenir el fraude en los municipio(Universidad Católica de Cuenca., 2021) Prieto Chuqui, Erika Valeria; Ramírez Valarezo, Carlos Fabián; 0302877584; ., .Corruption and fraud are frequent events in municipal and government administrations, which consequently affect the development of society. Faced with this problem, the study that seeks to determine the performance of forensic auditing as a tool to combat corruption and prevent fraud in municipalities is proposed. Through a qualitative descriptive methodology, based on a bibliographic review, the study is developed, basing it theoretically, discussing the results of other similar investigations which show that: theft, misuse or misappropriation of resources; embezzlement of funds; Theft and alteration of inventories, creation of false evidence such as invoices, contracts, among other documents, are the main crimes produced by corruption. On the other hand, they are discussed as actions that have not been treated in depth, but which are frequent and abundant foci of fraud and corruption according to the criteria of the analyzed authors, whether they are: the misuse of time during the working day, abuse in public office for self-benefit, bribery, negligence, high prices, influence peddling, illegal financing, transgressions and dubious judicial decisions, and interference in appointments or jobs. In conclusion, these forms of corruption or fraud have been detected in audited processes, leading to the conclusion that forensic auditing is an audit specialized in discovering, disclosing and attesting to fraud and crimes in the development of public or private functions.
- ÍtemAcceso AbiertoEl contador y la ética en el desarrollo profesional en Ecuador(Universidad Católica de Cuenca., 2021) Calle Bustos, Joselyn Katrherine; Ramírez Valarezo, Carlos Fabián; 0302929104; ., .The accounting profession is highly relevant within organizations, which makes it responsible for the management of economic resources and for being the observer of the transparency and credibility of their financial statements. In recent years. acts of comiption have increased and involve not only the State but also businessmen and accounting professionals. This research aims, tfirougñ the analysis and collection of bibliographic information, to review the existence of comiption in the Ecuadorian enviroriment to expose the importance of ethiCs in the professional development of the accountant. The high level of corruption in Ecuador and the perceptlon of society about it is presented, it is concluded that it is the academy and the company who must be participants in the professional training ofthe accountant, as they are fundamental pillars to promote and encourage moral acts that allow the construction of a more transparent and fair society.
- ÍtemAcceso AbiertoLa envaluación del enfoque de las normas internacionales de información financiera (NIIF) desde la teoría de la contabilidad(Universidad Católica de Cuenca., 2021) Fernández Vázquez, Karen Daniela; Ramírez Valarezo, Carlos Fabián; 03027669161; ., .The present investigation shows a bibliographic review with various aspects about accounting and IFRS in companies with particular variations, this article seeks to analyze the adoption and implementation of IFRS from the point of view of accounting at the international level and in Ecuadorian entities. where they were implemented by the governing body of the companies such as the Superintendency of Securities and Insurance Companies with the aim of harmonizing accounting regulations. This bibliographic search supports the knowledge and experience that small and large companies have. The methodology used is documentary, because it focuses on publications of scientific journals from various countries in the period of the last 5 years. In addition, it allows companies to show accounting and financial information under IFRS, where all the economic facts of the entities are disclosed, this standard must be adapted to the changes in the environment in which we live. In conclusion, although several countries have gone through processes of convergence and adaptation, the standards have been timely for the well-being of companies and decision-making.
- ÍtemAcceso AbiertoEvaluación y mejora de un sistema de control interno en el área contable de una cooperativa tejedora de sombreros de paja toquilla, caso; cooperativa de producción artesanal Puertas del Cielo(Universidad Católica de Cuenca., 2020) Guerrero Ortega, Antonio Ismael; Ramírez Valarezo, Carlos Fabián; 0302302468; ., .The objective research work is aimed at evaluating the internal control of the doors of heaven artisan cooperative in the Accounting Area, through the application of COSO in this way to detect the unstable factor that could affect the operation of the Accounting area, also help the decision making and these are favorable for the members and for the growth of the cooperative. The following evaluation was applied to accounting area officials through internal control questionnaires. Through internal control, people who perform functions in the company will provide a reasonable degree of security, making use of available resources efficiently and effectively in operations, reliable financial information and complying with the applicable laws, laws. At the beginning of the investigation and as a first part of it, a compilation of general aspects of the cooperative was carried out, in the next stage the investigation to obtain information that supports the theoretical foundation of Management Audit and the respective internal control, according to the third part through questionnaires based on COSO, an internal control diagnosis was made. Finalizing, the investigation has a proposal for improvement for the cooperative, which will help to make appropriate decisions by the authorities, in order to improve the development in the accounting area.
- ÍtemAcceso Abierto“Importancia de la planificación tributaria en las PYMES”(Universidad Católica de Cuenca., 2022) Genovéz Sinchi, José Luis; Ramírez Valarezo, Carlos Fabián; 0302653837; ., .In the present research work, the importance of tax planning in Ecuador is mentioned, being a process made up of legal actions of the systemic and methodical taxpayer, on the basis of which the legal preference is consistently chosen, which helps greater financial tax savings. Small and medium business tax. This work was developed through a documentary investigation of articles linked to the theme taken from the last 5 years in web magazines known as: Redalyc, Scopus, Scielo among others, debating the results of the other investigations, therefore it must be confronted effectively, complying with all the laws imposed by the state and finally as a conclusion that tax planning seeks to influence SMEs, which is important the payment of taxes and other obligations that it has as an entity and thus prevent sanctions that derive from the breach or delay of these duties arranged by the Ecuadorian state.
- ÍtemAcceso Abierto"Impuestos a los servicios de entretenimiento digitales en Ecuador"(Universidad Católica de Cuenca., 2022) Barahona Bustos, Carlos Alberto; Ramírez Valarezo, Carlos Fabián; 0350010625; ., .Taxes are treated as a rule that formalizes the payment of VAT on the importation of digital services as established by the Organic Law of Simplification and Tax Progressivity and the Internal Tax Regime, which the SRI (Internal Revenue Service, by its Spanish acronym) dictated in 2020 in its reform; digital services receive VAT. The SRI states that the value-added tax is caused by the movement of goods and provision of services, whether acquired locally or imported. The research aims to provide information about the taxation of digital entertainment services to society through an exploratory methodology based on the review of similar bibliographic articles, which reveal their points of influence and impact on this topic. As a result of this research work, digital entertainment has been evolving since the creation of the first machine to what it is today with all the different platforms currently used. In Egypt, the pharaohs established a collection system supported by a specialized and efficient bureaucracy. Tax collectors are called clerks. In conclusion, taxes on digital entertainment services are a significant issue for acquiring such services, as these are of utmost importance. Without these, digital services would be increasingly expensive, but thanks to the SRI, these take a more acceptable value for the consumer.
- ÍtemAcceso AbiertoLa recaudación del impuesto a la renta en la cultura tributaria del Ecuador(Universidad Católica de Cuenca., 2020) González Pinos, Jorge Luis; Ramírez Valarezo, Carlos Fabián; 0302510011; ., .This research deals with the studies, investigations and theoretical processes approached in matters of tax culture on the collection of Income Tax in the context of Ecuador. The documentary- bibliographic exploration arises from the theoretical foundation of the processes used to assess the tax culture of the economic agents in the country. Research and articles with empirical evidence, and other sources such as the Internal Revenue Service (SRI) of Ecuador, have been reviewed and analyzed in order to determine a line of research. From the analysis carried out, it can be inferred that, from the current legal regulations on tax matters, the rules of the game are given and therefore the economic actors know the margins of maneuverability in which they can be handled; likewise, of the strategies used by the Central Government, through the SRI to motivate the tax culture or to punish evaders. It is concluded that there is still a long way to go, in which work must be done on the business collective unconscious so that the strengths of the tax regulations can be used as a strategy and that citizens in general actively participate in the definitions or parameters of the regulations to contribute effectively, achieving a true tax culture in the management of Income Tax.