Sergio Gabriel Ordóñez Sánchez, Gerardo Hernández-Barrera, Salvador Sánchez-Ruanova
Los retos que enfrenta la economía mundial respecto al control de las criptomonedas son cada día más exigentes. Tratar de controlar el uso, compra o venta de estos activos virtuales, se ha convertido en estos días un tema de discusión, generando incertidumbre en la forma del tratamiento fiscal apegados a las diferentes legislaciones vigentes, entre ellas la Ley Fintech, que, en sus 115 artículos, incluye conceptos y regulaciones para personas morales que comercializan estas criptomonedas (Exchange). A través de la exploración e interpretación de leyes, esta investigación tiene por objetivo determinar el registro contable y el proceso correcto para el cálculo de impuesto por manejo de criptomonedas.
Kimberly Michelle Sandoval-Guzmán, Mardo Iván López-Ortega, Pedro Ernesto Domínguez-Rivera, Nelson Ernesto Rivera-Díaz
El presente artículo tiene como objetivo analizar la factibilidad de la implementación de criptomonedas como un medio para el financiamiento de la deuda pública externa de El Salvador. La estrategia utilizada corresponde a un modelo econométrico de medias móviles que utilizan las cotizaciones del Bitcoin y Ethereum. Paralelamente, se complementa con un análisis de escenarios propuestos.
The present project, titled in Sigchos Canton, Cotopaxi Province. Strategic Marketing for its proposes a group of marketing strategies oriented to the positioning of the canton as one of the main tourist destinations, within the province of Cotopaxi, at a national and international level. For many time the competent organizations, in tourist topic, have let ignore all the tourist potential that our country and some regions in specific have, as it is the case of the Sigchos canton. Tourism represents, for the economy in general, an important source of resources both for the locality and for the people who are directly or indirectly involved in this activity. The Decentralized Autonomous Government of the Sigchos Canton, through its competent management of the individual, seeks to generate the ideal space for the promotion of tourism. The process begins by discovering and analyzing the tourism potential that the Sigchos Canton can offer, in terms of destinations and service offerings; The process begins by discovering and analyzing the tourist potential that Sigchos County has to offer in terms of destinations and services. The strategies are based on a field research that included the application of an observation card that was used to prepare an inventory of 11 tourist attractions visited and a survey of the floating population in the town, which showed the real reality of tourism in the town, Therefore, it can be concluded that the Sigchos canton has the ideal conditions for accommodation, food, infrastructure, access, recreation and basic services to integrate into the local, national and international system of tourism services offered by Ecuador, making it one of the most important historical and cultural icons of the province of Cotopaxi
Eugenia Novoa, Cristina Escobar Montalvo, María José Cajas Romero, Ljubica Fuentes O.
Si bien la administración tributaria, ha tenido varios avances en el aspecto de la digitalización de procesos, aún demuestra retrasos en su manejo de procesos frente a las necesidades que presenta una sociedad digital. Se ha evidenciado la necesidad de fomentar la implementación de tecnologías disruptivas que permitan desarrollar trámites de administración pública de forma transparente, descentralizada y eficiente. Esta necesidad se ha materializado justamente en la implementación de la plataforma de servicios como el “SRI en línea” o la sustanciación de trámites a través del sistema Quipux, como primeros intentos de digitalización de la administración. En el contexto nacional e internacional es preciso considerar como alternativa en mejora de la administración tributaria a los smart contracts y la tecnología blockchain.
Lourdes Gabriela Álvarez-Lozano, Miguel Santiago Andrade-López
The use of Information and Communication Technologies (ICT), as part of modernization, is vital \nfor the success of a company or state organization, thanks to the facilities they provide. Within this \nreality, it is observed that human resources are unaware of the risks and situations of vulnerability \nto which certain entities may be subject in areas related to the management, protection of assets \nand information; due to computer attacks or physical disasters. This article addresses the \nimportance of knowledge of the security policies that the Autonomous Decentralized Municipal \nGovernment of the Cantón Biblián (GADMCB) must have, to mitigate risks in their systems, \nnetworks and access to information, starting from the analysis of the current situation of the \norganization and based on the ISO 27002: 2013 standard, a proposal for information security \npolicies is proposed to safeguard, protect and support information of internal and external users \nthat the entity has
Santiago Morales Cardoso, Mario R. Morales, Vilmar Wladimir Chipuxi-Trujillo, Jhonathan Paucar
La presente investigación, tiene como objetivo proponer un modelo de cadena de suministro que sea soportado por la tecnología blockchain a través del desarrollo de contratos inteligentes. Se establecen especificaciones funcionales que cumplan con la propuesta a través de la selección de herramientas tecnológicas, para la construcción de un contrato inteligente, en donde se especifica su distribución como: estructuras, variables de estado y funciones, que brindan solución a los requerimientos del modelo en base a un ejemplo realizado en el sector farmacéutico. Simulando la interacción dentro de una red Ethereum de prueba con la finalidad de analizar el flujo de trazabilidad de un producto, a través de la intervención de participantes dentro de la cadena de suministro como pueden ser: fabricantes, proveedores o clientes.
Technological advances revolutionize the ways and change the interrelationship that economic operators establish with markets and society. Virtual currency transactions are becoming more common and Bitcoin has come to position itself as the market-leading currency based on its technology used to ensure the transparency and effectiveness of transactions, known as chain of blocks or Blockchain, but in addition to experts in the field and academic researchers interested in deepening these issues, there is a world of readers who enter into understanding this topic , for this purpose this article has been prepared to help to understand the characteristics of this world. In the first place, key tools and concepts are provided to understand the dynamics of Blockchain and its close relationship with Bitcoin. It explains the conceptualization of token and as part of the Initial Coin Offerings (ICOs), as well as explaining how the latter help the development of new virtual currency projects; figures on the current situation of ICOs and websites specialized in the field are also provided. It describes the cryptocurrency market, total capitalization and excluding Bitcoin, providing percentage of the scope of major cryptocurrencies. It characterizes the evolution of the Bitcoin market and describes some of the causes that specialists believe caused the fall in Bitcoin prices in 2018 and the argument of why it recovered in 2019.
he purpose of this research work is to make a diagnosis of the Organizational Climate (OC)
in the GAD of Catamayo 2019, for which the following objectives were raised in this
research, which are to identify the Organizational Climate factors and the factors that
positively influence and negatively in the GAD of Catamayo through a quantitative
investigation, using as an instrument EDCO Organizational Climate Scale applied to a
population of 398 people, resulting in a score of 144.9 which in percentage would be 78.37%
which places the work environment at an average level, showing a medium commitment of
the staff towards the organization, the factors with a positive influence with 86% being the
availability of resources, stability and 83% sense of belonging in the Autonomous
Decentralized Government of Catamayo and the factor that should be improved dating with
a percentage 29% collective values, 28% in terms of management style, 26% r etribution and
2% in interpersonal relationships, finally it is concluded the importance of the recognition
to the personnel for the effort carried out and the possibility of carrying out action plans,
they will manage to raise the level of the OC in the Catamayo Municipal GAD.
The objective of this project was the creation of a marketing plan for the positioning of the Public Mobility Company of the Cotopaxi Commonwealth (EPMC) so, the theoretical framework related to marketing strategies and the positioning of public organizations were analyzed, and the positioning of the entity as well as its competition was diagnosed too. Then, it was found that the EPMC is at a disadvantage concerning the Mobility Directorate of the Decentralized Autonomous Government (GAD) of Latacunga canton. Subsequently, the descriptive exploratory research approach was used where 380 people participated in line with the population sample of drivers or owners of vehicles registered in Cotopaxi province. The main problem is the lack of positioning of the EPMC in the people from Cotopaxi, limiting the actions of the organizacion in favor of the community. The results show the company has the following main strengths: qualified professionals, reliable suppliers, liquidity funds, excellent and proper related service delivery processes; regarding weaknesses: the absence of a strategic and marketing plan, high-rivalry with its main competitor, inadequate facilities, dissatisfied customer service, unattractive corporate image; about opportunities: growing automotive business, access to technology to modernize its processes, policies to reduce the environmental impact that promotes the vehicle technical review service; finally, threats: strengthen competition in the market, country political instability, economic decline, and high-rivalry. Based on the analysis, marketing strategies aimed at increasing user uptake, renewing the business's corporate image, promoting its services through social networks, and building loyalty among its users were established. As a result, this project's execution requires a budget of USD 22,848.00 for each year, with USD 114,240.00 after five years. Additionally, the marketing ROI formula applied to the 2020 year was used to establish its feasibility where per each dollar that would be invested in the marketing plan, USD13,67 would return to the company
Currently, all human beings are consumers of electronic waste, some more than
others and ICT in both public and private organizations are generating large volume
of electrical and electronic equipment, but at the end of their useful life or discharged
They do not know what action or actions to take to the teams.
Objective: Structure an electronic waste management plan for its correct treatment
in the Gad Jipijapa.
Method: The methodology used to carry out the research is based on qualitative -
quantitative methods, which allowed obtaining detailed information through
statistical data. The methods used in this research were bibliographic, analytical and
statistical. The technique that was used for the collection of information were
surveys of the citizens of Jipijapense, including those that provide repair services
for electrical and electronic equipment, a diagnosis was made in the Department of
Solid Waste of the Autonomous Decentralized Government of Canton Jipijapa.
Result: it was found that the responsibility for the management of electrical and
electronic waste is of the central government and the municipal government, an
opinion that reaches 44%, while granting responsibilities to companies that import
19%, assemble 16% and distribute technological equipment with a percentage of
11% leaving the owners of repair shops as last responsible with 9%. As for the
knowledge of some management plan and / or ordinances, most do not know.
Conclusion: It is concluded that for a good disposal of waste electrical and electronic
equipment a management plan is needed that includes ordinances that make visible
the rights and obligations to minimize pollution to human health and the
environment
Identification, through experimental means, the key variables that influence job satisfaction, for measurement and improvement in the Decentralized autonomous municipal government of Santo Domingo, to help raise individual performance is the purpose of this investigation. To fulfill this objective, a specific methodology that was implemented in the areas of administrative management and sanitation and environmental management of the entity under study was developed; the current status of job satisfaction in these areas was diagnosed; and gaps were determined, from which improvement strategies to be followed by the organization were laid. With the completion of the investigation they were obtained as main results the development of specific methodology for evaluating and improving job satisfaction, making it possible to adapt to the characteristics of existing organizations; defining the essential dimensions and variables to consider, as well as the design and validation of instruments and techniques for measuring job satisfaction.
The present case study focuses on determining assertive communication and its influence on the labor relations of the secretariats in the Provincial Decentralized Autonomous Government of Los Rios in the Department of Audit; which is an organization of governmental nature for this development was used the deductive method that helped to arrive at a possible deduction was also made the qualitative analysis that allowed to see the different situations presented in the workplace similarly descriptive research because I help to understand situations, characteristics of the variables to be investigated and thus to get to pose the most relevant of the situation , through the description it was possible to notice the way in which the secretaries act to develop their activities. In the same way, the survey with 10 questions was applied to three secretaries of the department to learn about the use of assertive communication in industrial relations. The results obtained in the survey showed that there is no good use of assertive communication so employees do not have a good working relationship within the company this makes there exists a lack of confidence and this allows they do not carry out their activities effectively while demonstrating dissatisfaction with the position, dissatisfaction with the company.
Guevara Noriega, E. P. Toapanta Mejía, J. C. Daquilema Taco, D. R. Vallejo Altamirano
Los cambios constantes en el nivel de las organizaciones públicas hacen que estas expandan su visión y la competitividad permanente lleva a los Gobiernos Autónomos Descentralizados (GAD) Municipales a desarrollar estrategias para alcanzar sus objetivos, es así como, la contratación y la continuidad de los despidos del personal representa un problema de gran magnitud para las instituciones, pues sin duda, limita el desarrollo eficiente que se desearía tener, ya que la productividad de la institución se ve significativamente afectada, evidenciándose un mal clima organizacional, restando la eficiencia eficacia y efectividad en los procesos, influyendo directamente en los resultados Esta investigación determina un análisis de las causas del clima organizacional en una institución pública. Debido a la alta tasa de rotación evidenciada dentro de los municipios según se constata en las encuestas realizadas, principalmente en el personal operativo, que son aquellos que trabajan directamente con los usuarios y pueden tener los efectos causados por el servicio ofrecido. En consecuencia, esta investigación conlleva aumentar el servicio al usuario proporcionado por los colaboradores públicos. Y una relación muy estrecha entre el clima organizacional medido y la rotación de personar también se define al analizar la premisa de que si el clima organizacional mejora la rotación de personal se reducirá el malestar entre compañeros de trabajo, ya que puede haber razones que no se conocen o están fuera del control y, por lo tanto, no se pueden mejorar el lineamiento de prestigio institucional. Constant changes at the level of public organizations mean that they expand their vision and permanent competitiveness leads the Municipal Autonomous Decentralized Governments (GAD) to develop strategies to achieve their objectives, such as hiring and continuity of layoffs The staff represents a problem of great magnitude for the institutions, because without a doubt, it limits the efficient development that one would like to have, since the productivity of the institution is significantly affected, evidencing a bad organizational climate, subtracting the efficiency effectiveness and effectiveness in the processes, directly influencing the results This research determines an analysis of the causes of the organizational climate in a public institution. Due to the high rate of turnover evidenced within the municipalities as found in the surveys carried out, mainly in the operating personnel, which are those that work directly with users and can have the effects caused by the service offered. Consequently, this research entails increasing the user service provided by public collaborators. And a very close relationship between the measured organizational climate and the turnover of people is also defined when analyzing the premise that if the organizational climate improves staff turnover, discomfort among coworkers will be reduced, since there may be reasons that are not they know or are out of control and, therefore, the institutional prestige guidelines can not be improved. Palabras Clave: desempeño, talento humano, rotación, clima laboral, decisiones. Keywords: performance, human talent, rotation, labor climate, decisions.
Leidy Catherinne Sánchez Ascanio, John A. Arredondo
Globalization and new technologies have incentivized the growth of the cryptocurrency market, which has meant that they are included in the usual trading assets. Since so far its market value has been wrapped in a cloak of speculation and volatility, we must ask ourselves, can we anticipate in a short and long time, the market value of a cryptocurrency? Under this premise, in this article we will perform the analysis of the prices of Bitcoin, the most capitalized digital currency in the market, applying the basic principles of the Elliott waves technique. We will observe that this technique yields a margin of effectiveness in prediction quite acceptable, and given the simplicity of its structure, it will be a tool that can be used by any person interested in the cryptocurrency market.
Margarita Panchana Panchana, Andrés Padilla, William Amador Núñez de la Cruz, Wilson León
The research work aims to identify the factors that affect the access to public information of the Decentralized Autonomous Governments of the Province of Santa Elena, based on the analysis that access to public information is not easily viable, on the contrary, the statements of the Organization of the United Nations and the Organization of American States, maintain that the international legal pacts, on the subject, have been approved by the majority of the countries of the Latin American Community, and include the freedom to seek, receive and disseminate ideas of all kinds regardless of frontier, exercised orally, in writing or in any artistic form, using all procedures, and other scientific foundations. The methodology is qualitative - quantitative, descriptive, of documentary, bibliographic, technical and instrumental analysis, of primary and secondary sources, process that facilitated the obtaining of reliable and relevant information on the independent and dependent variables, intervening in the hypothesis. The article argues that the level of culture of citizens, the actions of public entities, and companies that administer State resources, are elements highly linked to public information and the transparency of decision making of the governments studied.
The increasing and fast development of technology has facilitated the creation of new tools which have revolutionized e-commerce. In 2009, the first cryptocurrency called bitcoin was introduced to the market. Due to its core features, anonymity and decentralization, defining an appropriate legal framework has proven to be a difficult task.
The State has the obligation to provide quality public services to citizens with the objective of
achieving their well-being and development, one of them is the provision of drinking water service,
which has become a priority obligation within public policies from the country. In consideration
of the current regulations and the system for granting competences, the Municipal Decentralized
Autonomous Governments have the sole responsibility for providing the drinking water and
sewerage service in each of their constituencies, for which they have developed administrative,
financial and operations that allow achieving the objectives, goals and results established by the
control organizations.
The present investigation is carried out in the Province of Cotopaxi Canton Pujili, to know, analyze
and evaluate the provision of the drinking water and sewerage service, Public Company of Potable
Water and Sewerage of the Canton Pujili EPAPAP. The financial results obtained by EPAPAP
have prevented the achievement of an optimal service in both operation, maintenance, distribution
and investment, making it essential to design a financial management model to use financial
resources efficiently and effectively.
In the investigation a mixed methodological approach is applied, that is to say that it has two
components, one qualitative and one quantitative. The investigation, having a mixed paradigm,
will use the methods of analysis and synthesis, deduction induction, logical history and
mathematical statistic. For the data collection in this research, the bibliographic, survey, interview
and analysis of institutional documents were used.
Finally, a financial management model is proposed according to the necessities, reality and
particularities of EPAPAP, it includes strategic objectives, management indicators, strategies,
control and monitoring. To certify that the model is useful and allows improving the drinking water
and sewerage service in the Canton, it was validated with specialists related to the investigation
who determined that the management model is feasible to be applied.
Keywords: Management, Financial Management Model, Efficiency, Efficacy, Drinking Water
Service.
The Municipal Autonomous Decentralized Government of the San Jacinto Canton of Buena Fe is located in the center of the city Av. Siete de Agosto and Victor Juez. The organizational structure of the Municipal Government will be integrated into the Results Management, compatible with the demand and satisfaction of internal and external customers and users. The problem facing the municipal GAD is that some years ago it has an outdated cadastre, which has a negative impact on the collection of property taxes and obtaining financing. The property tax represents a permanent income in the budget planning, so it requires that it has graphic information of the urban and rural cadastre that facilitates the work of location of the land, valuation of the land and an updated cadastral system as provided by the COOTAD. The absence of statistical analysis of income by item does not allow for adequate control to focus on the problem and to make decisions that benefit the proper execution of the Municipal Government's activities. The objective of the research is to analyze the property tax and its impact on obtaining financing from the Municipal Government of Canton Buena Fe. An analysis of the situation in which the cadastre maintenance is carried out will be carried out, making it possible to assess the impact of cadastral outdated economic income. The information was collected through the application of the inductive, deductive and scientific method, with the execution of research techniques such as direct observation and interview.
Keywords: Tax, financing, land, collection, budget.
This case study is aimed at making known the advantages that digital technologies provide and their contribution to the work performance of the secretaries of the department of human talent of the Municipality of Ventanas, the objective was focused on analyzing the impact it has on the workplace. This descriptive model research is applied to obtain more knowledge about how to differentiate new digital technologies and what impact it would have on secretaries.The method used in this study is the inductive one by means of which surveys were carried out with which the level of knowledge was determined. in secretaries, on the contribution that digital technology provides in their work performance. In fact, it was concluded, although it is true, technologies are currently very supportive within a company or organization, therefore it is important that the person in charge of keeping a record of the documents in this case would be the secretaries of the department in charge of attend talks, seminars or look for other means where they can expand their knowledge, they can be updated on new methodologies since they will be of great help to provide a better service within the Autonomous Decentralized Municipal Government of the Canton Ventanas