Browsing Contabilidad y Auditoria by Subject "Ambiente"
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ItemADMINISTRACIÓN DE LOS DESECHOS SÓLIDOS GENERADOS POR EL HOSPITAL DE SOLCA Y SU INCIDENCIA AL IMPACTO AMBIENTAL UBICADO EN EL SECTOR AV. DEL VALLE MANABÍ GUILLEM (PASO LATERAL) DURANTE EL PERÍODO 2016 – 2018(Universidad Técnica de Manabí, 2020) ALVARADO ZAMBRANO, JARITZA MARÍA ; CHINGA LOOR, WALTER ENRIQUEThe completion of this titling work consisted of investigating the Administration of solid wastes generated by the SOLCA Hospital and its impact on the environmental impact located in the Av. Del Valle Manabí Guillen sector (lateral passage) during the period 2016 - 2018, with in order to know how the institution manages its waste in a way that does not affect the community and the environment. The execution of this work was the descriptive investigation because it focused on the observation and analysis of the solid waste management caused in Solca and how it affects the environment, so that the visit to the institution, the observation was used, and different mechanisms such as the interview and survey to learn more about the subject of study. It was concluded that the environmental impact is negative, causing pollution to the environment, because the solid waste produced is delivered to the Municipality of Portoviejo, which does not have an environmental license and applies the appropriate mechanisms for waste management, being necessary to strengthen and comply with environmental measures
ItemDISEÑO DE UN MANUAL DE RESPONSABILIDAD SOCIAL PARA LAS PEQUEÑAS EMPRESAS DE LA CIUDAD DE PORTOVIEJO, BASADO EN LA NORMA INTERNACIONAL DE ESTANDARIZACIÓN (ISO) 14000 DE GESTIÓN AMBIENTAL(Universidad Técnica de Manabí, 2018) ÁLVAREZ DELGADO, JENNIFER GEMA ; NIETO ÁLVARA, MARÍA ANGELICA ; PERERO ESPINOZA, ARTUROThe purpose of this titling work is to design a Social Responsibility guide based on the ISO 14000 Environmental Management, aimed at small businesses in the city of Portoviejo. Social Responsibility based on the conservation and preservation of the environment, focuses on improving the environmental behavior of organizations in their effort to reduce or prevent pollution. The associated benefits are to reduce costs and improve the business image. The ISO14000 norm is not a norm that controls the environmental behavior, but its intention is the implementation of an Environmental Management System that has as consequence an improvement in the environmental behavior. The purpose of creating this guide is for small companies in the city to apply an Environmental Management System that allows them to contribute to the care of the environment, benefiting them because they would reduce resources, improving the business image, since this type of ISO is applied by large companies for state obligations and be able to compete in the market
ItemLOS IMPUESTOS VERDES Y SU IMPACTO EN LA PROTECCIÓN DEL AMBIENTE EN EL AÑO 2017 EN LA CIUDAD DE PORTOVIEJO(Universidad Técnica de Manabí, 2019) PONCE ZAMBRANO, MARÍA TATIANA ; RIVERA MACÍAS, ANDREA TATIANA ; ZAMBRANO ZAMBRANO, JUVERLYGreen taxes has been a topic addressed since the 70s, where conservation and environmental protection is sought, since the excessive consumption of society is destroying resources, achieving serious irreparable damage to the habitat. This research is based on green taxes and their influence on the protection of the environment in the city of Portoviejo in 2017, result that these taxes are only a tax burden for the country, since there are no activities that protect the environment, caused by the lack of culture in the general population. The collection for this tax is significant but the values destined for the province of Manabí are much lower than the amount collected, causing that it is not possible to comply with efficient programs and activities for the protection of the environment
ItemLOS INCENTIVOS TRIBUTARIOS Y SU INFLUENCIA EN EL RECICLAJE POR PARTE DE LAS PEQUEÑAS EMPRESAS DE LA PARROQUIA FRANCISCO PACHECO DEL CANTÓN DE PORTOVIEJO EN EL AÑO 2017(Universidad Técnica de Manabí, 2019) PEÑA OLMEDO, PEDRO ANDRÉ ; VERA SILVA, MARÍA FERNANDA ; TAMAYO CEVALLOS, CHRISTIANRecycling is important for the conservation and protection of the environment, so over time governments have sought protection measures that help preserve the environment, one of the measures applied in Ecuador are environmental taxes known as green taxes. In Ecuador, there are no real tax incentives for small businesses, as it was evident that the province of Manabí, including the city of Portoviejo, lacks recycling, unlike the other provinces and cities of the country. Environmental taxes are not 100% oriented to the incentive of environmental care, since these are oriented more to large companies and not to small companies, much less to the general public, causing large amounts of waste in the city, without the due treatment. This subject of titulación served to know the importance of the laws and tributary norms, for the protection of the environment, since they need a due study to be restructured and fulfill with the objective for what they were created.