Os serviços de saneamento básico, considerando-se o histórico de sua concretização no Brasil, configuram o campo ideal para a aplicação mecanismos de gestão de serviços públicos que possibilitem a atuação coordenada de diversos entes da federação. De fato, se de um lado é possível reconhecer o interesse local que as atividades de saneamento apresentam, de outro deve-se levar em consideração que, muitas vezes, a prestação dos serviços terá caráter regional e ocorrerá em um contexto em que parcela significativa dos Municípios brasileiros não possuirá, isoladamente, condições econômicas de proporcionar a sustentabilidade dos serviços. O renovado arranjo institucional proporcionado pelo art. 241 da Constituição da República, pela Lei Federal n. 11.445/2007, pela Lei Federal n. 11.107/05 e o tradicional arranjo das regiões metropolitanas demonstram, em muitos pontos, a importância da união de esforços entre entes federados para a implantação dos serviços de saneamento. Tal prestação integrada exige peculiar conformação institucional, dotada de normatividade própria, além de requisitos específicos, temas esses aqui examinados desde seus fundamentos até sua organização prática. / The sanitation services, on what concerns the history of its concretization in Brazil, configure an ideal field for the appliance of the public services management mechanisms that enable a coordinate action between different federation entities. Indeed, if on one hand it is possible to recognize the local interest that such sanitation activities represents, on the other hand, it must be considered that, many times, the provision of those services will have regional characteristics and will occur in a context in which significant part of the Brazilian municipalities will not have, on its own, economical conditions to sustain the services. The new institutional framework brought by article 241 of the Federal Constitution, by the Federal Laws 11.445/2007 and 11.107/05 and by the well-known arrangement set forth by the metropolitan regions, demonstrate all together the importance of federal entities to unify efforts to implement the sanitation services. Such integrated provision of sanitation services demands a peculiar institutional framework, ruled by specific laws and regulations and specific requirements, matters which are here examined from its foundations to its practical organization.

The water privatization project in Buenos Aires, Argentina between 1993 and 2006 serves as the main case study in this investigation. The study begins by introducing background information on neo-liberalism and free market capitalism and their role in promoting private sector participation in the water supply and sanitation (WSS) services industry. A comparative case study analysis of the Buenos Aires, Mexico City, Dolphin Coast, and United Kingdom case studies has revealed that there are some key similarities between the case studies. In the conclusion, the key similarities are analyzed to make broader implications about the nature of private sector participation in the WSS services industry.

Access to basic water and sanitation services, the local public health goods, is a human right and a public health necessity. Provision of these services is typically devolved to Local Governments to ensure they correspond to the local needs. In rural India, such a correspondence is sub-optimal, with high local needs and poor provision by the Local Governments (Panchayats). The citizen participation in Panchayat's public deliberative meetings (Grama Sabha) is weak. The community context is characterised by social fragmentation and high socio-economic inequality. This research examined, whether and how better deliberative participation in Panchayat meetings was associated with better provision of these services by the Panchayats. The research used a three-staged systematic sampling method. Using correlational field survey design it gathered primary data from 99 panchayats in Karnataka State, and from 99 villages and 396 individuals within these Panchayats. Factor analytic and multivariate regression techniques were used to analyse the data in the statistical software, Stata® v.13. Results suggest, better Grama Sabha meetings (that were convened more frequently, attended by a higher number of people with better representativeness, where discussions approximate to the deliberative norms: reciprocal, pro-social and accountable; and decisions taken have a common good orientation) were associated with better provision of water and sanitation services by the Panchayat. Further analysis suggested two possible explanations for this association: First, the individuals who participated more frequently in deliberative meetings of the Panchayat and where discussions approximated to the deliberative norms; were associated with: • Better information on availability and accessibility to services; • Better external political efficacy, a perception of greater responsiveness of the Panchayat to their needs and their efforts to influence it; and hence engage evenly in discussions; • Better sense of community, a greater willingness to cooperate and coordinate, to find mutual needs and seek convergence when they are heterogeneous. Above findings suggest, in a participatory setting, these individuals can be associated with better capability to collectively engage; to articulate, communicate and identify the mostii common of their service needs and frame it as a collective demand, through policy objective, for provision by the Panchayats. Second, better Grama Sabha meetings were associated with better rule of law in policy administration at the Panchayat level. This suggests, rule-bound conversion of policy objectives into actual service outputs; a reflection of responsiveness and accountability of the bureaucratic action in achieving administrative commitment to the legislative goals. In conclusion, better deliberative participation can be associated with better capability of the individuals to engage in collective action. This can improve the correspondence between the needs and the provision; by strengthening individuals' collective demand for the services and by improving the responsiveness of the Panchayat in the supply of these services.

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-10T17:33:57Z No. of bitstreams: 1 Maiara.pdf: 914448 bytes, checksum: 2961c779c8a1d4536eb82ce6bb6d1fa6 (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-04-22T19:27:16Z (GMT) No. of bitstreams: 1 Maiara.pdf: 914448 bytes, checksum: 2961c779c8a1d4536eb82ce6bb6d1fa6 (MD5) / Made available in DSpace on 2013-04-22T19:27:16Z (GMT). No. of bitstreams: 1 Maiara.pdf: 914448 bytes, checksum: 2961c779c8a1d4536eb82ce6bb6d1fa6 (MD5) Previous issue date: 2010 / Essa dissertação objetiva estudar a influência da participação da sociedade civil em quatro experiências de prestação dos serviços públicos de abastecimento de água e de esgotamento sanitário no Brasil. Para esse estudo foi feita uma revisão crítica da literatura, construindo um marco teórico, além de um estudo empírico em quatro municípios com diferentes tipos de prestação dos serviços públicos de água e esgoto, pela prefeitura municipal, por meio da administração direta e indireta, pela concessionária estadual e por prestador privado. Para o entendimento da participação social na área do saneamento foi necessário uma revisão de literatura sobre o processo de democratização, o conceito de participação e de sociedade civil e sua relação com o Estado. No estudo empírico, foram realizadas entrevistas com representantes das entidades da sociedade civil organizada, com os gestores e com representantes dos prestadores dos serviços públicos de água e esgoto. Com as limitações da pesquisa, não se pode perceber a influência da participação social na prestação desses serviços. Porém, verificou-se a necessidade de adequação dos municípios à nova ordem legal existente no País, sendo também imprescindível informar, mobilizar e organizar a sociedade para a participação e controle social nas políticas de saneamento básico, além de promover processos de capacitação política para qualificar a participação. / Salvador

Orientador: Prof. Dr. Ricardo de Souza Moretti / Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-Graduação em Planejamento e Gestão do Território, 2017. / Passada a crise hidrica ocorrida entre 2014 e 2016 na Regiao Metropolitana de Sao Paulo, a agua e ofertada em plena disponibilidade pelas empresas de saneamento. A maior e mais importante dessas empresas e a SABESP, empresa mista de capital aberto que deve atuar no mercado buscando um equilibrio entre os interesses publico e economico tendo, porem, o lucro como um objetivo bastante presente. Nesse cenario observou]se que o modelo de cobranca pelos servicos de saneamento tende a induzir as empresas de saneamento a venda da maior quantidade de agua possivel, ou seja, interessa ampliar de esgotos. Na perspectiva de manutencao ou ampliacao do lucro sao privilegiadas acoes de aumento de disponibilidade hidrica frente a gestao de demandas; de retorno dos niveis de consumo apos a crise para reequilibrio economico; de seletividade de obras e operacao dos sistemas de abastecimento frente aos de tratamento de efluentes; da atuacao proativa pela agua e de atuacao em decurso de prazo quanto ao esgotamento sanitario e qualidade ambiental. Este estudo visa analisar os principais pontos que levam a esse direcionamento dos servicos do saneamento para a venda de agua, em contraponto com o objetivo social da gestao de demandas, aumento da disponibilidade para demais usos e usuarios e de melhoria da qualidade ambiental. Sao apresentados e analisados os principios teoricos da regulacao dos servicos do saneamento, alguns dos principais modelos de precificacao aplicados pelas agencias reguladoras no Brasil e a percepcao desses modelos por parte dos principais formadores de opiniao sobre o assunto. Sao analisadas possibilidades e dificuldades associadas a alteracao do modelo de precificacao em vigor no Estado de Sao Paulo, procurando]se avaliar a importancia dessa alteracao, considerando]se possiveis beneficios economicos e sociais. / After the water crisis that occurred between 2014 and 2016 in the Metropolitan Region of São Paulo, water is again offered in full availability by the sanitation companies. The largest and most important sanitation company is SABESP, a mixed public and private held company that must act in the market seeking a balance between public interests and economic gain, but profit is a present objective. In this scenario, we observed that the pricing model for sanitation services tends to induce sanitation companies to sell as much water as possible, that is, it is important to increase the supply and consumption of water, as well as to delay investments in sewage treatment. Aiming the maintenance or profit growth, actions to increase water availability are favored in front of demand management like rise of consumption levels after the crisis for economic rebalancing, selection of infrastructure investment and operation of supply systems regarding those of effluent treatment; There is a proactive care in water issues while lagging deadlines regarding sewerage and environmental quality. This study aims to analyze the main points that induce the increase in water sales, as opposite to the social objective of demand management, safeguarding availability for other uses and users, and improving environmental quality. The theoretical principles of regulation of sanitation services, some of the main pricing models applied by regulatory agencies in Brazil, and the perception of these models by the leading specialists on the subject are presented and analyzed. A modification in the pricing model applied as regulatory tool in the State of São Paulo is analyzed, with the objective of evaluating the importance of this change, considering possible economic and social benefits.

La mejora de la gestión en la prestación de los servicios de saneamiento de organizaciones comunales implica, entre otros, la aplicación de marcos normativos del sector público, que en conjunto permiten generar condiciones técnicas, económicas, ambientales y sociales favorables para la referida prestación. Asimismo, al articular las normas vigentes de los diferentes sectores gubernamentales tales como vivienda, salud y ambiente, es posible mejorar la gestión en la prestación de los servicios de saneamiento en organizaciones comunales a nivel nacional, conforme a lo establecido por las Políticas de Estado. En ese sentido, la presente investigación académica, cuyo enfoque es cualitativo, implementa una mejora de la gestión mediante la aplicación de los marcos normativos del sector público en la prestación de los servicios de saneamiento de la organización comunal Acopampa-Nunocoto, la cual contempla la recopilación de datos sobre la gestión de la organización comunal, la caracterización de infraestructuras de los sistemas de saneamiento, el análisis referido a la recopilación y caracterización, la programación de la mejora de la gestión en la prestación de los servicios de saneamiento y la validación de resultados del programa de mejora. Cabe precisar que en la referida programación se desarrolla la planificación, ejecución y control de cinco programas de gestión vinculados a los aspectos técnico, económico, ambiental y social de la prestación de los servicios de saneamiento. Entre los principales resultados, se determina que mediante la aplicación de los marcos normativos del sector público se implementó la mejora de la gestión en la prestación de los servicios de saneamiento cumpliendo el 100% de los indicadores de los programas de gestión, lo cual permitió mejorar la calidad de la prestación de los servicios de saneamiento de la organización comunal Acopampa-Nunocoto; asimismo, se determina que es factible implementar la mejora de dicha gestión sostenible en otras organizaciones comunales del ámbito rural, independientemente de su ubicación geográfica o características de operación. / The improvement of management in provision of sanitation services of communal organizations implies, among others, the application of regulatory frameworks of public sector, which together allow the generation of favorable technical, economic, environmental and social conditions for aforenmentioned provision. Likewise, by articulating current regulations of the different government sectors such as housing, health and environment, it is possible to improve management in the provision of sanitation services in community organizations at the national level, in accordance with the provisions of State Policies. In that, the present academic research, whose approach is qualitative, implements an improvement in management by applying regulatory frameworks of public sector in provision of sanitation services of Acopampa-Nunocoto community organization, which includes collection of meaningful data on management of communal organization, characterization of infrastructures of sanitation systems, analysis referred to compilation and characterization, programming of improvement of management in provision of sanitation services and validation of results of improvement program. It should be noted that the aforementioned programming develops planning, execution and control of five management programs linked to technical, economic, environmental and social aspects of provision of sanitation services. Among the main results, it is determined that through application of regulatory frameworks of public sector, improvement of management in provision of sanitation services was implemented, fulfilling 100% of indicators of management programs, which allowed to improve quality of provision of sanitation services by the Acopampa-Nunocoto community organization; It has been determined that it is feasible to implement the improvement of said sustainable management in other community organizations in rural area, regardless of their geographical location or characteristics of operation. / Tesis

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2016-03-07T11:27:08Z No. of bitstreams: 2 Dissertação - Poliana Nascimento Arruda - 2015.pdf: 2671904 bytes, checksum: 0ccd127461223a3858ff55187eeb2597 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-03-07T11:30:57Z (GMT) No. of bitstreams: 2 Dissertação - Poliana Nascimento Arruda - 2015.pdf: 2671904 bytes, checksum: 0ccd127461223a3858ff55187eeb2597 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-03-07T11:30:57Z (GMT). No. of bitstreams: 2 Dissertação - Poliana Nascimento Arruda - 2015.pdf: 2671904 bytes, checksum: 0ccd127461223a3858ff55187eeb2597 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-11-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The existence of basic sanitation, as well as its quality is essential to the composition of a healthy environment. Several factors influence the search for quality services as fair tariffs, satisfaction of users of services, the management and the management sanitary actions among other attributes that basic sanitation of the municipality must contain and influence in achieving satisfactory index under health, education, economy, etc. This study aimed conduct a survey the characteristics of the Water Supply Systems (SAA) and System Sewage (SES), covering the management of services, collection and control, user satisfaction and the quality of the water distributed, and as the contents of Acute Diarrhoeal Diseases (DDA) in 21 municipalities in the state of Goiás in the management of sanitation services are performed by public bodies, or by municipalities through local authorities, departments and offices. The characteristics of the systems were obtained through on-site visits with application forms for healthcare managers, as well as forms of satisfaction for consumers in the period 2012 to 2014. The water quality data and DDA incidence come from respectively the Ministry of Health programs, Environmental Health Surveillance related to Water Quality for Human Consumption (Vigiagua) and Acute Diarrhoeal Diseases Monitoring (MDDA) for the year 2014. It was observed that in ten municipalities systems are managed by local authorities, four by departments and offices and seven without specific organ. The absence of water treatment was found in seven counties, six without specific organ, explaining the relationship with the management. In sewage noticed a deficiency in the presence of black tanks fully in 57,1% of the municipalities. The satisfaction of the population is related to economic, cultural and political factors, the latter being the predominant on the situation of public water and sewage, wherein the way management influences the existence of better infrastructure conditions. In the 21 municipalities tariff revisions occur in different ways and there is not a specific regulatory entity, the collection was observed in 67% of these municipalities. It was observed that in 21 municipalities there is a greater need as investment in infrastructure and the Goiana Agency Regulation, the regulatory body of the 225 remaining municipalities in the state of Goiás, while not complying with the law in all its spheres, contributes effectively in quality the services offered. As for water quality, it was found that the municipalities that do not have treated water levels above 70% of samples outside the potability standard were found, not being a correlation between the incidence of DDA and this aspect. Compliance with the guidelines Vigiagua is unsatisfactory, particularly for fluoride parameter and turbidity. It needs to occur an interaction between environmental and health sectors for the data to be analyzed together in order to be practical preventive, educational and corrective actions. / A existência de saneamento básico, assim como sua qualidade é essencial para a composição de um ambiente salubre. Diversos fatores influenciam na busca por serviços de qualidade, como tarifas justas, a satisfação dos usuários dos serviços, a gestão e o gerenciamento das ações sanitárias entre outros atributos que o saneamento básico do município deve conter e que influenciam no alcance de índices satisfatórios no âmbito da saúde, educação, economia e etc. Esse estudo objetivou realizar um levantamento das características dos Sistemas de Abastecimento de Água (SAA) e Sistema de Esgotamento Sanitário (SES), abrangendo a gestão dos serviços, a cobrança e a regulação, a satisfação dos usuários e a qualidade da água distribuída, bem como os índices de Doenças Diarreicas Agudas (DDA) em 21 municípios do estado de Goiás em que a gestão dos serviços de saneamento são realizadas por entidades de direito público, ou seja, pela prefeituras por meio de autarquias, departamentos e secretarias. As características dos sistemas foram obtidas por meio de visitas in loco com aplicação de formulários para os gestores dos sistemas, além de formulários de satisfação para os consumidores no período de 2012 a 2014. Os dados da qualidade da água e da incidência de DDA são oriundos respectivamente dos programas do Ministério da Saúde, Vigilância Ambiental em Saúde relacionada à Qualidade da Água para Consumo Humano (Vigiagua) e Monitoramento de Doenças Diarreicas Agudas (MDDA) referentes ao ano de 2014. Observou-se que em dez municípios os sistemas são geridos por autarquias, quatro por departamentos e secretarias e sete não possuem órgão específico. A ausência de tratamento de água foi encontrada em sete municípios, sendo seis sem órgão específico, explicitando a relação com a gestão. No esgotamento sanitário notou-se uma deficiência com a presença de fossas negras integralmente em 57,1% dos municípios. A satisfação da população está relacionada a fatores econômicos, culturais e políticos, sendo esse último o preponderante para a situação dos serviços públicos de água e esgoto, sendo que a forma de gestão influencia na existência de melhores condições de infraestrutura. Nos 21 municípios as revisões tarifárias ocorrem de diferentes formas não havendo um ente regulador específico, sendo observada a cobrança em 67% desses municípios. Foi observado que nos 21 municípios há uma maior carência quanto aos investimentos em infraestrutura e que a Agência Goiana de Regulação, órgão regulador dos 225 municípios restantes do estado de Goiás, mesmo não cumprindo com a legislação em todas as suas esferas, contribui efetivamente na qualidade dos serviços oferecidos. Quanto a qualidade da água, foi verificado que nos municípios que não possuem água tratada índices acima de 70% de amostras fora do padrão de potabilidade foram encontradas, não sendo verificada correlação entre a incidência de DDA e esse quesito. O cumprimento das diretrizes do Vigiagua encontra-se insatisfatória, principalmente para o parâmetro flúor e turbidez. É necessário que ocorra uma interação entre os setores ambientais e de saúde para que os dados sejam analisados em conjunto no intuito de haver práticas de ações preventivas, educativas e corretivas.

The present article aims to review the development of universal access to potable water in Peru, for this, firstly it analyses the regulations applicable to potable water and sanitation, the main actors of the activity and universal access policy. Subsequently, it explains how the access of all users to potable water in urban and rural areas, respectively is planned. / En el presente artículo se da cuenta del desarrollo del acceso universal al agua potable en el Perú. Para conseguir ello, previamente, se analiza el régimen jurídico del agua potable y saneamiento, los principales actores de la actividad y la política de acceso universal. Esto permite, posteriormente, explicar cómo es que se ha previsto conseguir el acceso de todos los usuarios al agua potable en los sectores urbanos y rurales, respectivamente.

Made available in DSpace on 2011-05-04T12:42:07Z (GMT). No. of bitstreams: 0 Previous issue date: 2009 / Este estudo apresenta uma análise da situação da cobertura de saneamento básico no Brasil no período compreendido entre 1991 e 2006, a partir das estratégias adotadas pelo Governo Federal dirigidas à universalização dos serviços de abastecimento de água e esgotamento sanitário. É feito um breve histórico a partir da criação do Plano Nacional de Saneamento - PLANASA (1969), momento em que o setor é estruturado nacionalmente nos moldes autoritários e centralizadores do regime militar (1964-1985), até o período recente quando foram redefinidas as principais orientações da política nacional e transformadas na Lei do Saneamento de nº 11.445/ 2005, aprovada pelo Congresso Nacional, mas em fase de regulamentação, ainda em julgamento pelo Supremo Tribunal Federal, dadefinição da titularidade dos serviços.O PLANASA foi responsável por um grande salto na cobertura de saneamento no país, mas se mostrou incapaz de universalizar o acesso aos serviços, mesmo que apenas para água potável. As políticas na década de noventa e mais especificamente apartir de 1995, apesar de contribuírem para ampliar os níveis de cobertura relativa dos serviços, paradoxalmente não incidiram sobre um volumoso déficit medido em termos de famílias não atendidas que pertencem a grupos sociais reiteradamente excluídos. Nos anos noventa a agenda do Governo Federal para o setor depositou grande expectativa na construção do marco regulatório como solução para os entraves de ordem político-institucional e/ou restrições financeiras que impediam a universalização desses serviços, mas como é apresentado neste trabalho as últimas quatro administrações do Governo Federal não exerceram o papel indutor adequado para alcançar esse objetivo. / The current study presents an analysis of the Brazilian indicators for water and sanitation services between 1991 and 2006, taking into account the main strategies adopted by the Federal Government to universalize both services. It’s presented a brief historical from the creation of the National Plan for Water and Sanitation Services- PLANASA (1969), on authoritarian and centralized bases according to the military regime (1964-1985), until recent period when the main lines of the national policy were redefined by the approval by the Brazilian National Congress of a new Water and Services Law nº 11.445/2005, not yet regulated, depending on the Supreme Court definition about the responsibilities which will be attributed to states and counties. The PLANASA was responsible for a great evolution of the water and sanitation services in the whole country, although it did not achieved the goal of 100% access, including potable water. The policies developed during the 90’s and specially from 1995 on, despite of contributing to the relative increase of water and sanitation indicators, paradoxically were not aimed to solve the huge deficit measured in terms of families with no access to these services that belong to social groups systematically excluded. In the nineties’ the Brazilian Federal Government’s agenda to the water and sanitation sector had created great expectations around the discussion and approval of a new regulatory framework. It was presented as the solution to most of the political, institutional and economic restraints that blocked the universal access to these services. Eventually, the main conclusion of this thesis is that the last four Federal Government Administrations did not actually exercise their authority in order to induce new investments in poor areas to achieve the universal access to both services.

En la actualidad las empresas están en constante crecimiento y necesitan del apoyo de herramientas tecnológicas para actualizarse y seguir vigentes en el mercado. Al respecto, hemos identificado que el proceso de declaración de impuestos es la columna vertebral de casi todas las empresas formales y constituidas, las cuales están obligadas a esta clase de tributación y muchas de ellas son las microempresas que no cuentan con mucha experiencia, por ello surge la necesidad de poder realizar esta delegación a un personal capacitado. Sin embargo, en su gran mayoría esto no suele suceder, ya que no se contrata a este tipo de personal por falta de tiempo o dinero. Para solucionar esta problemática, se creó Tributa.Ya, un aplicativo móvil que ayudará a los microempresarios a declarar y pagar impuestos de una manera rápida y sencilla. Además, Tributa.Ya te brinda las opciones de cronogramas de pagos y asesorías con el propósito de hacer crecer los emprendimientos. Al culminar el periodo operacional de Tributa.Ya Va ser rentable, ya que, en base a los indicadores analizados como el VAN, TIR y PRD, se sabe que el valor actual neto es de S/. 419,649, el periodo de recupero de la inversión de tres años y una tasa interna de retorno de 146%. En base a estos indicadores nos permiten afirmar que nuestro proyecto es viable y dará una alta rentabilidad a los inversionistas, por lo que concluimos que va ser recomendable invertir en Tributa.Ya. / Currently, companies are constantly growing and need the support of technological tools to update themselves and remain current in the market. In this regard, we have identified that the tax filing process is the backbone of almost all formal and incorporated companies, which are obliged to this type of taxation and many of them are micro-companies that do not have much experience, therefore The need arises to be able to carry out this delegation to a trained staff. However, for the most part this does not usually happen, since this type of staff is not hired due to lack of time or money. To solve this problem, Tributa.Ya was created, a mobile application that will help micro entrepreneurs to declare and pay taxes quickly and easily. In addition, Tributa.Ya already offers you the options of payment schedules and consultancies with the purpose of making businesses grow. At the end of Tributa.Ya operational period, it will already be profitable, since, based on the indicators analyzed such as the NPV, IRR and PRD, it is known that the net present value is S/ 437,921.06. the payback period of the investment of two years and an internal rate of return of 131.22%. Based on these indicators, they allow us to affirm that our project is viable and will give investors a high return, so we conclude that it will be advisable to invest in Tributa.Ya. / Trabajo de investigación