Contabilidad y Auditoría
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Item Análisis de la pobreza en la provincia de Tungurahua: su evolución y determinantes en el período 2012-2016(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2018-04) Constante Carrasco, Manuel Eduardo; DT - Villa Muñoz, Julio CésarPoverty is a very complex and multidimensional problem, which is identified by the lack of indispensable resources that allow individuals and their families to have adequate living conditions. In the province of Tungurahua, the political stability of recent years has led not only to the application of public policies to reduce poverty, but also to give continuity to them in order to achieve an impact on society. The objective of the present investigation is to carry out an analysis of poverty in Tungurahua province, taking into account its evolution and the factors influencing the period 2012-2016. To study the evolution, a comparative analysis between the poverty measures of each year was carried out together with a stochastic dominance analysis that allows to verify the robustness of the trends. For the second part of this research, a study of the determinants of poverty was carried out using the econometric model with the purpose of identifying the variables that fundamentally influence poverty in the province of Tungurahua. The research project starts from the theory, explores the methodological framework, and points out the most suitable econometric model that fits the theory and finally presents the results obtained, especially from econometric inferences. Finally it is concluded and recommended; which validates and establishes the firm compliance with the parameters and norms established especially by the Technical University of Ambato and the Economics DepartmentItem La contabilidad ambiental en el desarrollo sustentable del sector turístico de la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-02) Mollocana Porras, Doris Beatriz; DT - Salazar Mejía, César AugustoThe incorporation of environmental issues in the accounting science which is a very recent fact generalized from the second half of the Decade of the 80s, becoming thus the environmental accounting in a great tool that tries to measure the impact financial and non-financial implementing environmental components that help to reduce environmental impacts and control the accelerated use of natural resources, thus having a balance between the economy of the resorts and the care of the environment, reporting on the actions aimed at achieving a sustainable development enabling to cope with the needs of the present without compromising the future, thus contributing to the protection of nature as well as social equity and promoting tourism sustainable. Ignorance and misinformation about the environmental accounting to echo that several resorts do not exercise your application. In this research the bibliographic-documental study which was one of the main backers, also applied field research and finally a qualitative approach.Item La fiscalidad verde y las externalidades ambientales de la provincia de Tungurahua.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-10) Oviedo Bejarano, Ana María; DT - Flores Brito, Santiago XavierItem Las obligaciones fiscales de los comerciantes de los vehículos usados y la recaudación de impuestos en la provincia de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría Semipresencial, 2015-09) Rodríguez Tanquina, Julio César; DT - Galarza Galarza, Jeanneth Caroline