Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Materia "ANÁLISIS COMPARATIVO"
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Ítem Acceso Abierto Análisis comparativo de la gestión de los GADS cantonales de la provincia del Azuay. periodos 2020 – 2022.(Universidad Católica de Cuenca., 2024) Perez Urgiles, Bryan Mateo; Cantos Ochoa, Marcos Eduardo; 0107409849Controlling public management requires a systematic analysis of interventions in social reality to generate knowledge that improves efficacy, efficiency, and equity. In this regard, this study seeks to compare the management of the cantonal Decentralized Autonomous Governments (GADs by its Spanish acronym) of the Azuay province during the period 2020-2023 due to the disparity in resource management, lack of planning, technical capacity, and differences in financial allocation, which affects equitable development and citizen satisfaction. A mixed methodological approach is employed, integrating quantitative and qualitative analyses and a bibliographic and longitudinal review of the 15 Cantonal GADs. Information was collected from the Citizen Participation and Social Control Council website and accountability reports. The results reveal significant variations in budgetary execution rates, highlighting Girón, El Pan, Guachapala, and Paute with executions exceeding 90%; Gualaceo, Pucará, and San Fernando show good performance with areas for improvement; Cuenca, Santa Isabel, and Sigsig present moderate levels; Nabón and Ponce Enríquez, with the lowest rates, evidence deficiencies in their management. In conclusion, although cantons such as Girón and Oña demonstrate high efficiency, others like Nabón and Ponce Enríquez face problems that could negatively affect the quality of life of their inhabitants. Inefficient or deficient management can result in an inequitable distribution of resources, leading to deficiencies in critical areas such as education, health, housing, and transportation.Ítem Acceso Abierto “Análisis comparativo del impuesto al valor agregado y su repercusión en las economías de Ecuador, Colombia y Perú, en los años 2019-2022”(Universidad Católica de Cuenca., 2024) Mejía Domínguez , Joseline Janneth; Flores Flores , María Eliza; 0107376279The Value Added Tax (VAT) represents one of the primary sources of income for countries, aimed at covering the population's basic needs, such as health, education, food, and security. This study conducts a comparative analysis of the impact of VAT on the economies of Ecuador, Peru, and Colombia from 2019 to 2022. A qualitative approach with bibliographic and descriptive research was employed. The results highlight the significant impact of VAT on the three countries' economies. A correlation is observed between the decrease in VAT collection, Gross Domestic Product (GDP), and GDP per capita. Furthermore, it is identified that currency fluctuations and different VAT percentages among the countries influence collection levels and tax burden. This analysis contributes to a better understanding of the effects of VAT on the studied economies.
