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

The objective of the study is based on analyzing the scope of intra-industrial trade in potential contexts that industries face in international trade, as well as the mobility of production factors. The problem that originates the investigation is the limitation of the model of free movement of goods between countries. The methodology is based on the application of factorial equations, the result of the research obtained several results, one of them is the advantage that the local company obtains when it is capital intensive, which results in r-w=(1,42), because the workers take advantage of their relative scarcity; while *r-w** foreign company gains one worker (1,12). As a conclusion, it is established that industries with an in-tensive knowledge component are the ones that decide if they have free factor mobility.

In Ecuador, the artisanal sector is one of those that contributes the most dynamism to the country's economy, generating employment and economic growth at the local and national level. Among the organizations that support this sector can be identified the National Board of Defense of the Artisan which is an autonomous organism to support and control the artisans whose mission is to strengthen their activities. The artisan sector of the city of Cuenca, province of Azuay, has had significant growth in recent years, artisans have empirically managed the development of their activities due to the lack of application of an effective management model, this sector has seen affected in its profitability, in financial operations and control of resources. The objective of this work is to determine the most relevant characteristics under the consequences of the Ecuadorian artisanal sector, specifically in the city of Cuenca, developed, focused above all on the production of home decorations. The methodology had a qualitative approach with a descriptive scope, the type of investigation was non-experimental because the information obtained from the bibliographic review was processed without analysis by the researchers. Among the main results, the following can be specified: most of this sector has a formal registry, invests its own capital for production, has large installed capacity, which in times of underutilization reduced its profitability since the profit margin ranges from 0% to 5%, which brings as a reduction, a reduction in the number of craft ventures, and a reduction in contracts for apprentice artisans. It is important to keep in mind that this sector has several tax and labor benefits, as well as there are financial institutions that grant credits according to the needs of artisans. In conclusion, it would be very important for artisans to train in accounting-financial management tools to improve their skills and increase their profitability.

Global information systems have undergone substantial changes, adapting to a cutting-edge requirement that seeks to improve data communication using a standard system. The financial economic world is not the exception, for this reason, the International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) were created, which establish requirements for recognition, measurement and presentation of the information to be disclosed in the statements. financial, with the purpose of generating reasonable and valid information for decision making. In this context, Ecuador adopted these standards in 2009 by order of the Superintendency of Companies and Insurance, however, their adoption presented divergences when applying the accounting standard with respect to the tax law. The Internal Revenue Service did not adopt this mechanism since its objective is the collection of taxes, so, in order to avoid conflicts between accounting and tax regulations, the tax law allows the limited application of some aspects of the regulation. accountant. The biggest problem for companies that do not apply deferred taxes lies in the impossibility of clearly and precisely identifying the divergence between the accounting standard and the tax legislation, and then include the assets and liabilities generated by deferred taxes in their financial statements. This work aims to design a tax methodological procedure that allows the application of deferred taxes generated by provisions other than bad debts and dismantling.

Currently, the economic growth of companies and international competition has led to the generation of standards in accordance with International Accounting Standards, in order to present financial statements comparable to those of international companies, facilitating the interpretation of the accounting information and financial decision making. For this reason, companies need that their financial statements are adjusted to reality and that their accounting records are supported through current legal regulations. One of the problems presented by companies dedicated to the commercialization of products, where the most important item of the financial statements corresponds to their inventories, is the control over them as well as the accounting treatment when deteriorated products are presented, for this reason the The main objective of this topic to be discussed is to prepare a methodological procedure for the application of IAS 2 and to determine the existence of impairment as well as its respective accounting treatment. The methodology to be followed in this research is based on a non-experimental type design, the mixed qualitative approach because through the opinions and experiences uncertainties and quantitative were identified, since through results obtained an analysis was applied to the accounting treatment of inventories, thus establishing a model on accounting processes based on IAS 2 and through which the company can consider that the lack of control in inventories regarding expiration, application of acquisition costs and their sales expenses can cause deterioration that affects to the final results of its financial statements and therefore a tax impact.

Currently corporate social responsibility (CSR) is important worldwide and is related to the actions carried out by organizations that have repercussions on society; This type of responsibility is linked to productivity, cost reduction and profit making while trying not to affect the environment. Under the foregoing, the audit of corporate social responsibility is considered as a subsequent control in an organization; that is, it is a tool to evaluate activities, processes and impacts on society and the environment. In the city of Cuenca-Ecuador it has been determined that more than 80% of the institutions of the financial sector of the popular and solidarity economy do not carry out social responsibility audits, for this reason the objective of this research is to design a procedure guide for social responsibility audit for credit unions in this sector. The methodology used was of a non-experimental type with a mixed approach, the quantitative method was applied for the statistical analysis of the data collected through the survey, while the qualitative method was applied for the analysis of the specialized literature. Applied the inductive - deductive, analytical - synthetic methods. Among the main results, it was determined that all savings and credit cooperatives have to evaluate compliance with social responsibility projects through the audit group, who will analyze the efficiency and effectiveness of said projects. Finally, the importance of applying the guide is concluded. of proposed audit procedures to obtain relevant information on the social responsibility of this economic sector and, above all, the monitoring of the shortcomings found in the social responsibility programs.

Internal auditing in public entities is an ideal tool to determine compliance with constitutional principles and accountability. Its success was manifested in accounting transactions according to the authorizations by the administration, timely registration in the period in which it was reported, in the corresponding accounts and with the correct value. In this context, based on internal control standards for public sector entities; rule 405 Financial Administration - Government Accounting, the objective is to design a model of internal audit and determine its importance in the accounting processes of the Decentralized Autonomous Government (GAD) of the parish of San Joaquín belonging to the Cuenca Canton, Province of Azuay - Ecuador, As a mechanism of transparency, reliability, integrity and timeliness of accounting information, for it to emerge, it was necessary to apply a mixed research approach, the direct quantitative approach, through a questionnaire, the collection, analysis of data and numerical measurement, to faithfully determine the level of trust and risk of the entity with respect to the internal control applied to accounting processes and, on the other hand, the qualitative approach, in order to understand its operation in accordance with the rules that govern its behavior. The results highlight its importance because it provides a set of rules, policies and procedures so that the accounting processes are carried out under the principles of effectiveness and efficiency, guaranteeing the veracity, integrity and reasonable financial information.

Small and medium-sized companies in the Ecuador, is the engine of the economy, through the development of activities generates employment, they contribute with the payment of direct and indirect taxes, one of the problems that affects this group is the lack of training in tax matters, as well as ignorance of tax measures and incentives for the facilities and creation or expansion of small and medium-sized companies. The research aims to develop tax strategies to optimize the income tax of small and medium-sized companies in the city of Cuenca, according to the commercial sector to which they belong, the mixed methodology was used with emphasis on the qualitative method that allowed obtaining information On the other hand, for the analysis, on the other hand, a survey was applied to city professionals to find out the type of activity carried out. The results indicate a large participation of small and medium-sized companies in the economy of the region, however, their results economic are affected by tax taxes, on average they have a tax payment in a range of $ 501 to $ 2000 dollars, income tax has greater weight, when analyzing liquidity it was determined that in 2016 it was $ 1.70, increasing for 2017 to $ 2.07, for 2018 it decreased to $ 1.61 which means that companies have problems with cash availability, it was proposed one tax strategies to optimize the payment of income tax, the same that is the most representative of direct and indirect taxes.

This article exposes and analyzes the main characteristics of the artisans of the textile sector of the city of Cuenca, recognizing their particularities within the commercial and economic context in which they operate. The data was obtained by applying surveys to a group of artisans belonging to the textile union of the Provincial Federation of Professional Artisans of Azuay. Thus, sports clothing was identified as its main product, which is mainly marketed to end consumers, through enterprises formally constituted from the tax perspective and under the scheme of natural persons. The problem regarding the under-occupation of its installed capacity is highlighted, which generates an increase in its cost level.

Currently, the advertising activity is subject to the challenge of designing a consumer profile with concise and well-defined variables, with a constant process of change and technological innovation. An immediate response to this challenge is the programmatic advertising and databases. The objective of this research is to build consumer profiles to maximize the benefits of these tools. The methodology is governed by the following guidelines: population made up of tungurahuenses inhabitants, divided into two groups, one consisting of tungurahuenses between 18 and 25 years old and the second for tungurahuenses between 26 and 32 years old; design of a survey as a measuring instrument; exploratory study; quantitative approach; and use of the chi square statistician to verify the research hypothesis. The results show 12 variables of a consumer profile for programmatic advertising and 8 variables for a consumer profile for databases. It is concluded that programmatic advertising has more scope for online advertising diffusion than databases.

The proliferation of international companies and the globalization of the economy has made it necessary to make standardized regulations for accounting management. These include international financial reporting standards (IFRS) and international accounting standards (IAS), in order to encourage international negotiations and investments. Ecuador entered the process of adopting IFRS since 2010, the process was controlled by the Superintendency of Companies, Securities and Insurance, and brought several problems, including tax conciliation, giving rise to temporary differences and taxes deferred. The objective of this study is to carry out a methodological procedure for the application of IAS 12 in the Company Ad / a, making possible the analysis of the differences that arise in the accounting and fiscal reconciliation. The research had a quantitative - qualitative approach with a descriptive - explanatory - transactional scope. It was detected that the company does not apply deferred taxes, affecting the income statement and financial situation. Additionally, the study detected the importance of training employees in the treatment of deferred tax, generated from temporary differences.