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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

La bancarización y su impacto tributario en las Mipymes del sector comercial del Emporio Comercial de Gamarra en el distrito de La Victoria 2018 / The name of this resarch paper: Banking and its tax impact on MSMEs in the commercial sector of the Emporio Comercial de Gamarra in the district of La Victoria 2018

Cruz Benito, Melissa, Vega Córdova, Nilva Magna 19 October 2019 (has links)
El presente trabajo de investigación tiene como objetivo principal determinar el impacto tributario de la bancarización en las Mipymes del sector comercial del Emporio Comercial de Gamarra en el distrito de La Victoria 2018. El emporio se ha convertido en la zona comercial más grande e importante del país, donde a diario se mueven miles de soles, de ahí la importancia de conocer el impacto tributario que tiene la bancarización en las Mipymes de dicho emporio. El presente trabajo de investigación contiene cinco capítulos y se detallan a continuación: Capítulo I, Marco Teórico, se desarrollaron los principales conceptos, antecedentes y se definieron las palabras claves relacionadas al tema principal del presente trabajo de investigación; en el Capítulo II, Plan de Investigación, se formuló el problema principal, los problemas secundarios y el objetivo e hipótesis generales y específicas; en el Capítulo III, Metodología del Trabajo, se definió el diseño de la investigación, la población y el tamaño de la muestra para las investigaciones cualitativa y cuantitativa; en el Capítulo IV, Desarrollo, se realizaron las investigaciones a través de las entrevistas a profundidad, las encuestas mediante un cuestionario y el desarrollo del caso práctico; finalmente en el Capítulo V, Análisis de Resultados, se desarrolló el análisis de los resultados de las investigaciones y del caso práctico, se realizó la medición de fiabilidad con el Alfa de Cronbach, se validó la hipótesis general y las específicas con las tablas cruzadas y el Chi Cuadrado, se brindan conclusiones y recomendaciones finales del presente trabajo de investigación. / The main objective of this research is to establish the tax impact of banking in the MSMEs (Small and Medium Enterprises) of the commercial sector of the Emporio Comercial de Gamarra (Gamarra Commercial Emporium) in the district of La Victoria 2018. This place has become the largest and most important commercial area of ​​the country, where thousands of Soles circulate daily, hence the importance of knowing the tax impact of banking in MSMEs in that place. This research paper contains five chapters which are detailed below: Chapter I, Theoretical Framework, the main concepts, background and key words related to the main topic of this research paper were defined; in Chapter II, Research Plan, the main problem, the secondary problems and the general and specific objective and hypothesis were formulated; in Chapter III, Work Methodology, the research design, population and sample size for qualitative and quantitative research were defined; In Chapter IV, Development, investigations were conducted through in-depth interviews, surveys through a questionnaire and the development of the case study; Finally, in Chapter V, Analysis of Results, the analysis of the results of the investigations and of the case study was developed, the measurement of reliability was carried out with the scores of Cronbach's Alpha, the general hypothesis and the specific ones with the crossed tables and the Chi Square test were validated, as well as the conclusions and final recommendations of this research paper are provided. / Tesis
2

The popular in Puerto Rico : archive and repertoire in the performance of bankarization and the identitarian

Corrada, Rosa María 02 July 2012 (has links)
At the turn of the 19th Century, Puerto Rico, like other places of the world, served as a stage for the inauguration of a new form of organization of capitalism, dominated by finance capital. I name this process: bankarization. During the 19th Century, the bankarization was made visible through the foundation of different banks; among these was Banco Popular de Puerto Rico. This dissertation examines how Banco Popular, founded in 1893, has acted as protagonist in the bankarization of Puerto Rico. It also maps how in Puerto Rico, Banco Popular, together with the government, strategically appropriates the popular/lo popular through its will to performance, thereby producing the state identification effect. This dissertation studies the performance of Banco Popular and its intervention in three stages: 1) the economic elite, from its foundation, the different banking mergers and the construction of the ciudad bancaria. 2) the governmental, by showing how porous is the border between the public-government and the private-bank. 3) the popular, by making visible the different moments of performance that show the formation of the banca-pueblo as an effective mean to make capitalism “popular.” In addition, by paying attention to a television video series by Banco Popular that began in 1965 and serve as a strategy to produce the identification effect. This research combines ethnography and performance analysis to generate a critique about the intervention of capital and the State in the production of the national imaginary and the assumption of a common Puerto Rican subject. It examines the particular proposal about identity and the performative means that Banco Popular chooses in its intervention to produce the identification effect. I propose that Banco Popular validates and promotes Hardt and Negri’s identitarian formula of “love of the same” by referencing the racial mix that silences, homogenizes, harmonizes and banalizes. This scenario serves to promote particular political and economic interests which in turn reproduce social relations of power. / text
3

La tecnología Blockchain y su uso en las Finanzas en América Latina

Estrada Muñoz, Lidia Estefanía, Valenzuela Sánchez, Jessenia Ibeth 06 July 2020 (has links)
La revolución tecnológica vigente ha dado lugar a un modelo transaccional electrónico independiente de intermediarios, con bajos costos, en menor tiempo, con una alta eficiencia en su gestión, garantizando la seguridad de las transacciones que se realizan por este canal. Este nuevo modelo es la llamada Blockchain o cadena de bloques. El presente trabajo de investigación busca identificar cuál es la presencia y desarrollo de la plataforma Blockchain del sector financiero latinoamericano. Para ello, se realiza una revisión sistemática de las principales publicaciones académicas recientes que se han dado en torno a esta tecnología en espacios no latinoamericanos y, luego de la región económica de América Latina, detectando algunas diferencias en su diseño y ejecución. En un primer momento, se describe el origen de la Blockchain y cómo se ha desarrollado en distintos periodos, además de su relación con otros conceptos como la criptografía y las bitcoin, y las distintas áreas de aplicación. En el segundo capítulo, se explica el desarrollo del sector financiero latinoamericano y sus procesos de digitalización con modelos como las Fintech y la bancarización digital. Luego, se describe el panorama vigente en el que las Blockchain participan activamente en América Latina y el Perú, así como sus riesgos. En la cuarta sección, se describe cómo la pandemia ocasionada por el COVID-19 ha desplegado oportunidades que potencian los sistemas digitales en el procesamiento de data. Este trabajo concluye que, a pesar de los múltiples beneficios y su implementación, esta tecnología aún enfrenta múltiples dificultades en su implementación. / Current technological revolution has motivated a recent electronic transactional model independent of intermediaries, with low costs, in less time, with high efficiency in its management, guaranteeing the security of the transactions carried out through this channel. This new model is the so-called Blockchain. This paper identifies the presence and development of the Blockchain platform in the Latin American financial sector. In order with this objective, a systematic review of the main recent academic publications that have been given about this technology in worldwide. Also, Latin America as economic area is analyzed detecting some differences about Blockchain design and execution. First, the origin of the Blockchain is described and how it has developed in different periods, besides its relationship with other concepts such as cryptography and bitcoin, and the different areas of application. In the second chapter, the development of the Latin American financial sector and its digitization processes with models such as Fintech and digital banking are explained. Then, the current scenario in which Blockchains actively participate in Latin America and Peru is described, as well as their risks. In the fourth section, it is described how the pandemic caused by COVID-19 has produced opportunities that enhance digital systems in data processing. This research concludes that, despite the multiple benefits and its implementation, this technology still faces multiple difficulties in its implementation. / Trabajo de Suficiencia Profesional

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