Contabilidad y Auditoria

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    Los beneficios tributarios establecidos en el código Orgánico de la producción, comercio e inversiones (COPCI) y su relación con el crecimiento empresarial del sector textil en el Cantón Ambato en el año 2013
    (2016-06) Mayorga Lema, Jaqueline Fernanda; DT - Flores Brito, Santiago Xavier
    This research work was done in order to find out the relation that there was between tax benefit established in the Organic Code of Production, Commerce and Investments (COPCI) and its relation with business growth of the textile industry in Ambato. It is important that current governments use properly the tools provided by the tax system and thus, to create an environment of trust for investors through regulations that allow legal rulings to increase production and therefore, profitability and at the same time a positive effect in the country’s economy to encourage production and creating jobs. In this case, the study is focused on analyze whether the textile companies that work in Ambato have registered business growth and have reported tax benefits through COPCI.
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    Las salvaguardias arancelarias a las importaciones y el impacto en el crecimiento empresarial de la Estética y Alta Peluquería en la zona centro del Ecuador
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-01) Tobar Viera, Edisson Renato; DT - Flores Brito, Santiago Xavier
    The increased purchasing power of the Ecuadorian population and the relentless pursuit of meeting the needs, causing consumers every day are more demanding, having a direct impact on whether employers, directly why?, because the entrepreneurs should focus on as bringing new products to market and to meet the demand. It should be noted that one of the options used worldwide is the entry of new products from other countries into their own, ie imported products, thus allowing companies to diversify and have more customers welcome. Eventually international competition has increased markedly in recent years, prompting many countries to raise their prices and therefore more expensive imported products, as there are new tariff measures, restricting business growth. To conclude this investigation will establish strategies to improve business growth, both its environment and of the members of the company itself strengthening business development, which will promote social and economic improvement of the sector.