La presente investigación tiene como objetivo demostrar la importancia de la evaluación de las incorrecciones identificadas durante la realización de la auditoria (NIA 450) y su impacto en el sistema de control interno en el sector de las cooperativas de ahorro y crédito asociadas a la FENACREP en los distritos de Jesús maría y pueblo libre. Para el desarrollo del presente trabajo, hemos realizado una investigación cualitativa y cuantitativa. Por ello, se utilizó encuestas aplicadas a los Gerentes Financieros o auditores internos de las cooperativas de ahorro y crédito que se encuentran ubicadas en el área de nuestro punto de investigación y entrevistas para recopilar las opiniones de los Auditores Financieros de las principales firmas de gran reconocimiento en el país. Asimismo, desarrollamos un caso integrador donde se evaluó el efecto de las incorrecciones identificadas y su impacto en el sistema de control interno de las cooperativas de ahorro y crédito. Los resultados de la investigación demuestran que las cooperativas de ahorro y crédito si tienen un impacto significativo después de realizada la auditoría externa, debido a los cambios positivos que se generan en la obtención de mejores procedimientos y controles. Todo ello, nos ha permitido concluir que la evaluación de las incorrecciones identificadas durante la auditoria tiene influencia en el sistema de control interno, ya que, después de pasar por un proceso de auditoría externa e identificar las falencias, estos han generado un impacto significativo positivo sobre el control interno, debido a que, las áreas en las que se identificaron los errores pudieron ser analizadas y evaluadas, tanto la reestructuración como la implantación de mejores controles internos para la compañía. / This research aims to demonstrate the importance of the evaluation of the improprieties identified during the completion of the audit (ISA 450) and their impact on the system of internal control in the field of savings and credit cooperatives associated with FENACREP district of Jesus Maria and Pueblo Libre. For this reason, then for the development of this work, we conducted a qualitative and quantitative research. For this reason, we used surveys applied to the financial managers of cooperatives such as credit unions, which are located in the area of our point of research and interviews to collect the views of the financial auditors of the major auditing firms of the world. In addition, we develop a case Integrator where evaluated the effect of the improprieties identified and its impact on the system of internal control of savings and credit cooperatives. The results of the investigation show that the cooperatives of savings and credit if they have a significant impact after the external audit, due to the positive changes they generate in obtaining better procedures and controls. All, has allowed us to conclude that the assessment of the improprieties identified during the audit has influence in the internal control system, because after going through an audit process and identify the flaws, these have generated a Significant impact on internal control because areas identified with errors were able to analyze and evaluate the restructuring and implementation of better internal controls for the company. / Tesis

This article pretends to explain a problematic that must be analyzed from two perspectives, Labor and Tax law; thereby it will provide adequate solutions. Therefore, the authors will board the problematic of labor migration specifically geared to the hiring of foreign workers and its taxations methods. Furthermore, the authors will explain that the determination of the condition of domiciled or not of the foreigner, is not sufficient with the analysis of the internal tax laws; in some cases it is also necessary to analyze international standards that favor the taxpayer. / El presente artículo pretende exponer una problemática que debe ser analizada desde dos ramas del Derecho, tanto desde la perspectiva laboral como desde la tributaria, para de esa forma brindar soluciones idóneas. En ese sentido, los autores abordarán la problemática de la migración laboral concretamente en torno a la contratación de trabajadores extranjeros y la forma de tributación de los mismos; asimismo, explicarán que, para determinar la condición de domiciliado o no del extranjero, se deberá entrar en un análisis no solo en base a las normas tributarias internas, sino que también en determinados casos se deberá analizar normas internacionales que favorecen al contribuyente.

Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2017-04-17T19:29:20Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) deborah_braga_oliva_audebert_rezende.pdf: 2694348 bytes, checksum: 0b7854978be13bd95e78e6982cf6c80a (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2017-04-20T16:48:03Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) deborah_braga_oliva_audebert_rezende.pdf: 2694348 bytes, checksum: 0b7854978be13bd95e78e6982cf6c80a (MD5) / Made available in DSpace on 2017-04-20T16:48:03Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) deborah_braga_oliva_audebert_rezende.pdf: 2694348 bytes, checksum: 0b7854978be13bd95e78e6982cf6c80a (MD5) Previous issue date: 2016 / A Vigil?ncia em Sa?de ? considerada uma ?rea estrat?gica para a redefini??o das pr?ticas sanit?rias brasileiras, todavia a operacionaliza??o descentralizada das a??es de sa?de ainda ? deficiente. Neste contexto, o governo do Estado de Minas Gerais lan?ou, em 2012, o Projeto de Fortalecimento em Vigil?ncia em Sa?de. No presente trabalho objetivou-se analisar a situa??o da Vigil?ncia Sanit?ria dos 53 munic?pios, subdivididos em cinco regi?es de sa?de, sob jurisdi??o da Superintend?ncia Regional de Sa?de de Montes Claros, por meio do estudo das Planilhas de Monitoramento e Avalia??o das a??es de Vigil?ncia em Sa?de destes munic?pios, em oito per?odos, compreendidos entre os anos de 2012 a 2014. Buscou-se comparar, ao longo dos tr?s anos de implanta??o do Programa, as mudan?as verificadas nos percentuais de cumprimento de a??es de cada ?rea da Vigil?ncia em Sa?de, bem como discutir as facilidades e dificuldades encontradas para a execu??o das a??es na ?rea de Vigil?ncia Sanit?ria. Observou-se que o percentual de a??es executadas aumentou a partir do 4? per?odo de avalia??o (julho a setembro/2013), para todas as regi?es analisadas. Entretanto, pode-se detectar que, na maior parte das regi?es, os menores percentuais m?dios foram ?queles relativos ? ?rea da vigil?ncia sanit?ria. Emboratenha havido uma melhora dos indicadores, eles ainda est?o inferiores ?s m?dias do Estado de Minas Gerais, o que provavelmente pode-se relacionar com as heterogeneidades geogr?ficas e socioecon?micas das regi?es que constituem a Superintend?ncia Regional de Sa?de de Montes Claros. Nota-se ainda dificuldades na organiza??o dos servi?os de VISA municipais no ?mbito da SRS/Montes Claros. Conforme as an?lises, percebeu-se uma oscila??o do percentual de execu??o das a??es em alguns munic?pios, sendo que alguns fatoresdificultadores, tais como a alta rotatividade de profissionais, a insufici?ncia de recursos materiais, a falta de pessoal qualificado para o servi?o dificultadores, podem ter contribu?do para a n?o execu??o de v?rias a??es no ?mbito da vigil?ncia sanit?ria nestas localidades. Diante das informa??es neste estudo, verifica-se que existem tamb?m facilidades na execu??o das a??es de VISA, como a exist?ncia pr?via do servi?o de VISA, a ea ea extens?o territorial do munic?pio, a infraestrutura m?nima de funcionamento e o apoio de gestores e da popula??o. No entanto,as facilidades ainda s?o pouco frequentes.Assim, pode-se concluir que embora tenham ocorrido avan?os, de forma geral, no servi?o de vigil?ncia em sa?de ap?s implanta??o do Projeto de Fortalecimento da Vigil?ncia em Sa?de, ainda se notam fragilidades e fraquezas na organiza??o dos servi?os, especialmente os de Vigil?ncia Sanit?ria, nos munic?pios objeto deste estudo. A insufici?ncia de insumos, ferramentas, instrumentos materiais e equipe multidisciplinar qualificada para o setor demonstram a dist?ncia entre as pol?ticas do Sistema ?nico de Sa?de, as necessidades sociais, a miss?o da vigil?ncia sanit?ria na prote??o da sa?de e a realidade concreta dos munic?pios da jurisdi??o da Superintend?ncia Regional de Sa?de de Montes Claros. / Disserta??o (Mestrado Profissional) ? Programa de P?s-Gradua??o em Sa?de, Sociedade e Ambiente, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2016. / The Health Surveillance is considered a strategic area for the redefinition of Brazilian health practices, however decentralized operationalization of health actions is still deficient. In this context, the state government of Minas Gerais launched in 2012, the Strengthening Project in Health Surveillance. This work aimed to analyze the situation of the Health Surveillance of 53 municipalities, divided into five health regions under the jurisdiction of Regional Health Superintendency of Montes Claros, through the study of the Monitoring Sheets and Evaluation of Surveillance actions in health these municipalities in eight periods, ranging from the years 2012 to 2014. We attempted to compare, over the three years Program implementation, the changes in the percentage of enforcement actions in each area of health surveillance and discuss the advantages and difficulties encountered in the implementation of actions in the health surveillance area. It was observed that the percentage of executed shares increased from the 4th assessment period (July-September / 2013), for all analyzed regions. However, one can detect that in most regions, the average lowest percentages were those relating to the area of health monitoring. Emboratenha been an improvement in indicators, they are still below the average of the state of Minas Gerais, which probably can be related to the geographical and socioeconomic heterogeneity of the regions that make up the Regional Health Superintendency of Montes Claros. Note also difficulties in the organization of municipal VISA services within the SRS / Montes Claros. According to the analysis, it was noticed a wobble in the percentage of implementation of actions in some municipalities, and some fatoresdificultadores, such as high staff turnover, lack of material resources, lack of qualified personnel for hindering service may have contributed to the non-implementation of various actions under health surveillance in these locations. On the information in this study, it appears that there are also facilities in the implementation of VISA shares, as the prior existence of the VISA service, the territorial extension of the municipality, the minimum infrastructure operation and support managers and the public. However, the facilities are still poorly frequentes.Assim, it can be concluded that although there were advances, generally, the surveillance service health after implementation of health surveillance Strengthening Project, still noticeable weaknesses and weaknesses in organization of services, especially health surveillance in municipalities object of this study. The lack of supplies, tools, materials, instruments and qualified multidisciplinary team for the sector demonstrate the distance between the Health System policies, social needs, the mission of health surveillance in the health protection and the concrete reality of the jurisdiction of the municipalities of Regional Health Superintendency of Montes Claros.

En la presente investigación se aborda la problemática existente en la composición del Directorio y en el procedimiento de elección de sus miembros en una Empresa Prestadora de Servicios de Saneamiento ubicada en el centro oeste del Perú, en adelante EPS S.A. como factor que incide en la Sostenibilidad en la gestión empresarial de dicha empresa y en las demás Empresas Prestadoras de Servicios de Saneamiento de accionariado municipal a nivel nacional, en adelante “EPS”. A efectos de encontrar una solución a la problemática expuesta, se plasmará una propuesta normativa dirigida a modificar la Ley Marco de la Gestión y Prestación de los Servicios de Saneamiento, Decreto Legislativo N° 1280, su Reglamento aprobado por Decreto Supremo N° 019-2017-VIVIENDA y la derogación del Decreto Supremo N° 329-2018-EF, que aprueba la Escala de dietas para miembros de directorios de las empresas prestadoras de servicios de saneamiento públicas de accionariado municipal así como de la Resolución Ministerial N° 467-2017-VIVIENDA, que aprueba el Procedimiento para la Elección, Designación y Vacancia de Directores de las Empresas Prestadoras de Servicios de Saneamiento Públicas de Accionariado Municipal. / This research assesses the problematic of the composition of the Board of Directors in the Sanitation Services Provider Company located in the central west of Peru, EPS S.A. as a factor that affect their business sustainability management and the other companies that provide sanitation services for municipal shareholders nationwide. The normative proposal aims to modify the Framework Law for the Management and Provision of Sanitation Services (Legislative Decree 1280) and its Regulation approved by Supreme Decree 019-2017-VIVIENDA, the Decree 329-2018-EF and the repeal of Ministerial Resolution 467-2017-VIVIENDA, which approves the Procedure for the Election, Appointment and Vacancy of Directors of the Public Sanitation Service Providers of Municipal Shareholders. / Trabajo de investigación