- ÍtemAcceso AbiertoCARACTERIZACIÓN DE LA DEVOLUCIÓN DEL IVA EN DISCAPACITADOS. - CASO NAF DEL CAMPUS AZOGUES(Universidad Católica de Cuenca., 2024) Ortega Vicuña, Daniel Patricio; Quevedo Barros , Manuel Rafael; 0350178083In Ecuador, individuals with disabilities benefit from government policies to ensure a better life. One of the most impactful benefits is the mandatory refund of the Value Added Tax (VAT), which, despite being legally instituted, still constitutes an expense for the state. This study focuses on characterizing the processes of VAT refunds for disabled individuals served at the Azogues campus's Accounting and Fiscal Support Center (NAF by its Spanish acronym). The conditions and requirements to qualify for this tax benefit will be considered to achieve this goal. To accomplish this stated objective, a descriptive and cross-sectional investigation will be used to understand the current situation of NAF regarding tax assistance provided for the VAT refund to disabled individuals, with a quantitative approach involving surveys of different beneficiaries. The study includes a sample of 1102 people with disabilities surveyed during 2022 and the first semester of 2023 at the NAF Azogues Campus. The main result obtained is the characterization of VAT refund, concluding these individuals served at NAF are aware of various expected benefits outlined in the law, the most significant being the VAT refund. Therefore, a level of knowledge about the tax benefit and the claim process was identified.
- ÍtemAcceso AbiertoLa rentabilidad en los emprendimientos en venta directa. caso: Yanbal en Azogues-Ecuador.(Universidad Católica de Cuenca., 2023) Rojas Avila, Flora Gimena; Quevedo Barros, Manuel Rafael; 0301419370Profitability in direct sales is a marketing strategy involving product and service distribution through independent representatives. It is a form of entrepreneurship that has gained relevance in the current economic context, enabling women to venture into their businesses, resulting in significant profits and achieving the company's success. A case study was conducted in Azogues, Ecuador, where primary data were collected through surveys and interviews with ‘Yanbal’ entrepreneurs. The study produced the expected results, with 114 consultants and directors, the majority of whom are satisfied with the credit provided by ‘Yanbal’ to start their businesses. The variables used in the study include profitability, entrepreneurship, direct sales, and Yanbal catalog sales. Additionally, the company employs an information platform to enhance productivity and efficiently reach customers. The benefits of direct catalog sales are primarily based on flexible schedules, autonomy, and profitability, offering up to a 35% discount on products upon reaching the best levels of commercial incentives for consultants. As for the directors, they manage multi-level networks based on their leadership, achieving goals and earning a commission of 11% for their group, along with promotions up the ladder of success. They reach the highest level of recognition (the Yanbal car) to improve the profitability of their entrepreneurs.
- ÍtemAcceso AbiertoROL DEL OFICIAL DE CUMPLIMIENTO DENTRO DE UN MODELO INTEGRADO DE COMPLIANCE EN ASEGURADORAS ECUATORIANAS(Universidad Católica de Cuenca., 2023) Quevedo Naspud, Fausto Patricio; Quevedo Barros, Manuel Rafael; 0302267075; ., .This article is framed in the culture of regulatory compliance in Ecuador insurance companies and the Compliance Officer's performance in the control programs dictated by the regulatory bodies. However, not all companies have an integrated model of Compliance Culture, so the following research problem is addressed: Does an integrated model of Compliance Culture govern Ecuadorian insurance companies through a compliance officer? Under a positivist paradigm, this research sustained a qualitative approach, applying comparative, deductive, and descriptive methods. Three variables were examined: Compliance Officer, Compliance Culture, and Risk Management. A survey was used as a research technique to implement improvement actions, with a questionnaire of 18 multiple-choice questions validated by experts, with a universe of 30 Insurance Companies in Ecuador. With a 5% margin of error and 95% confidence, a sample of 28 study subjects was determined. The most relevant data determine the importance of a Compliance Officer, the usefulness of having a Compliance model applied, and the correct management of risks. Therefore, employing an integrated compliance model demonstrates a proactive attitude to improve the compliance culture and strengthen the effectiveness of internal policies and controls. It is concluded that for better control, it is necessary to implement an integrated model of Compliance Culture in the Ecuadorian Insurance Companies operations.
- ÍtemAcceso AbiertoGESTIÓN PRESUPUESTARIA Y CALIDAD DEL GASTO DEL GAD PARROQUIAL DE TADAY, PERIODO 2020-2022(Universidad Católica de Cuenca., 2023) Lojano Mendia, Katy Maribel; Reyes Cárdenas, Narciza Azucena; 0302637541; ., .This research aimed to analyze the management of budgets and the quality of spending in the Taday decentralized autonomous government Parish (GAD by its Spanish acronym) for the period 2020-2022. To this end, a theoretical framework was built, comprised of the scientific contributions of recognized authors; it served as a basis for analyzing the elements inherent to the study variables. It presented three studies referring to the research topic. A methodology of bibliographic research and budget reports was developed to identify the Budgetary Management and Quality of Expenditure in the Taday GAD Parish from 2020 to 2022; therefore, content analysis and interviews were utilized. The results showed that the GAD complies with budget execution in accordance with the law, with most of its income coming from state transfers, which finance the permanent operating expenses and the fulfillment of the Development Plan through developed projects, including those not completed in the previous administration. It is concluded that it is essential to comply with the budget cycle with effectiveness, efficiency, and economy, which impacts the spending quality, permitting greater transparency and benefit to the community.
- ÍtemAcceso AbiertoCARACTERIZACIÓN DEL GOBIERNO CORPORATIVO EN LOS HOSPITALES PRIVADOS DE AZOGUES-ECUADOR(Universidad Católica de Cuenca., 2023) Espinoza Lazo, Jimy Fernando; Quevedo Barros, Manuel Rafael; 0302408489; ., .This research project focused on Corporate Governance and risk management in Azogues, Ecuador Private Hospitals. It is recognized that, in recent years, corporate governance has faced challenges due to the lack of regulation and oversight, which has generated problems such as corruption and financial mismanagement in companies. This work applied a methodology incorporating different research methods, including documentation, induction, and field research, with a quantitative approach. Relevant and opportune information was collected, permitting a transparent and objective assessment of budget management in private medical centers. The study proposes a model aimed at private hospitals to enhance their administrative and management capacity to maintain long-term competitiveness. Ecuadorian corporate governance is based on ideal premises adapted to the surrounding companies' needs, which affects management's transparency and reliability in the long term. Thus, this project offers a close look at how corporate governance influences the organizational performance of private hospitals in the city. Through good governance practices, these institutions achieve more success and benefits for the community. It was also determined that most institutions understand the concept and apply appropriate practices to ensure transparency and accountability. However, a significant group of hospitals must improve in strategic planning and social responsibility areas.