Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the province of Azuay for the adequate determination of the base tax. its methodological character is a descriptive type. In Ecuador, the tax regulations applied to provisions for eviction and employer retirement have changed repeatedly, for fiscal periods 2018, 2019 and 2020 they are not deductible from income tax. The deferred taxes generated by the provisions for employer retirement and eviction are offset in the corporate income tax return in the fiscal periods that the company has canceled these benefits, reducing the tax base by reversing temporary differences, reducing the value to pay for income tax.

The current research aims to design a web application for the creation and taking of evaluations to high school students in the Canton of Quevedo of Ecuador. It was based on the quantitative approach, with a descriptive type. 55% of the teachers surveyed consider it necessary to apply educational software in order to evaluate learning due to the ICT approach, thus promoting a comprehensive and quality education. The web application consists of taking evaluations in order to improve the quality of the service provided by the institution and lead it to academic excellence. The project was developed with programming languages such as PHP, HTML, SQL, the page has a friendly interface from the beginning, a login where the teacher or student can access the page by entering their already registered data.

The objective of the research was to analyze the economic effects on the business sector of Ecuador due to the tax reforms in the ICE of Ecuador. of non-experimental type due to the fact that the study variables were not manipulated, it had a descriptive scope. 83% of those surveyed affirm that the tax reforms proposed in 2019 have significantly raised their sales prices to the public, while 17% indicate that they have not had a major impact on their sales prices. A series of strategies are proposed that entrepreneurs can adopt in order to optimize their payment of taxes and comply with their tax obligations on time, they are protected in the advance determination of taxes for the purposes of the approval of the new tax law in Ecuador.

The objective of the investigation was to analyze the administrative management of maritime operations in Puerto Bolívar del Ecuador based on the company Yilport Holding INC (YILPORTECU). The study was descriptive, under a non-experimental field design. The administration of maritime port operations reflects that the administration carried out by the public sector has deficiencies in terms of productivity, since it is not considered an independent business. The concessions (private - mixed), being structured as private businesses, establish goals and objectives to be met by the administrators, for which they must generate maximum productivity, in order to obtain strong profitability, which makes them visibly accepted by the State, as long as the contracts are favorable for it, as reflected in the administration of maritime port operations by Yilport Holding INC (YILPORTECU).

The objective was to analyze the hidden costs of public higher education in the province of Chimborazo - Ecuador. The scope of the investigative work was descriptive-transversal. The hidden costs have a great impact on the permanence of the individual within the public university institutions of the province of Chimborazo, that is, university students do not have sufficient income and lack an educational savings plan, their aspirations to having a profession are truncated. The need to design strategies that allow the identification of hidden costs and holistically analyze the incidence of each of the costs incurred during the studies, in order to generate a positive effect to the extent that they are identified.

The purpose of the investigation was to develop a guide for the design of cash flow that contributes to production decision-making in companies in the banana sector of Cantón el Guabo. A descriptive type with a non-experimental cross-sectional field design was adopted. 75% of the participants affirmed that they consider the cash flow information to be substantial for decision making. The results are consistent with the need to apply an effective tool to evaluate the availability of banana companies and consider that cash flow is the most viable financial statement to support the accounting department in its functions of reporting to managers. The proposed study guide complies with the considerations of the Superintendency of Companies and accounting standards that provide the professional accountant with a sequence of steps to easily prepare the cash flow. 

The objective of the research was to design tax strategies that allow the increase of liquidity and profitability in the car rental companies of the city of Cuenca. It was located in a descriptive documentary typology with a non-experimental field design. The proposal to design tax strategies as profitability optimization tools seeks to identify the exemptions and deductions contemplated in the Organic Law of Internal Tax Regime that vehicle rental companies must use to benefit from a lower income tax payment. Through the design of these strategies, it is intended to reduce the tax burden in a lawful way without falling into the avoidance or evasion of taxes that are sanctioned by law, but rather, it consists of using the means provided by the legal system or a deficiency in the standard.

The objective of this research was to determine the cost of transportation rates in mixed-mode companies in the San Fernando canton of Ecuador through the application of the ABC costing model. It was descriptive with a non-experimental cross-sectional field design since the information was collected in a single moment of time, a convenience sampling was applied to 25 shareholders out of a total of 45 registered in the National Transit Agency. The cost of $ 0.46 dollars per kilometer traveled was determined according to the routes or sectors requested by the user, from this information the cost of the pre-established routes was calculated. This methodology provides a space for social discussion so that the actors have accurate information for making decisions based on the common good. 

The objective of this study is to determine how Organizational Justice affects Labor Satisfaction of personnel that works in canton Bolivar’s Public Institutions in Ecuador. Through survey monkey, a questionnaire was applied that was individually answered by a sample of 286 people working in different areas of four public entities of canton Bolívar, using Colquitt’s Organizational Justice scales and the Minnesota Satisfaction Questionary. Results indicated that there is a clear relationship between what people perceive as fair and unfair and the satisfaction they perceive about their work within canton Bolívar’s public institutions.