Revistas
URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4079
Esta subcomunidad reúne los artículos publicados en las revistas de ESAN: Journal of Economics, Finance and Administrative Science (JEFAS) y Giuristi: Revista de Derecho Corporativo. La búsqueda y acceso es a cada artículo en particular y se accede al texto completo mediante un enlace externo que redirige al archivo correspondiente en el portal de revistas de ESAN.
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Ítem Solo Metadatos Mercadeo informal estrategia de pequeña empresa: la necesidad obliga(Universidad ESAN. ESAN Ediciones, 1992-03-30) Gastañaduy, AlfonsoIt presents the case of a textile entrepreneur facing a difficult situation due to the oversizing of his business and the neglect of marketing variables, at a time when inflation levels are high and a sharp recession process is beginning. Forced by necessity, he has to close two of his four stores, liquidate his garment factory and return to informality. After taking a marketing management course at a prestigious institution, he sets about the task of preparing his strategic planning. The case is a good opportunity for students to deepen their understanding of the strategic planning process: the mission; the situational analysis, risks and opportunities of the general environment of the country and the competitive environment (strengths and weaknesses); and finally the objectives and strategies, all within a framework of free importation in a market economy context.Ítem Solo Metadatos La magnitud de la mype en el Perú: libertad para elegir la estructura empresarial(Universidad ESAN, 2021-12-11) Aliaga Jibaja, Luis AgustínThe purpose of this article is to describe the current situation of micro and small-sized enterprises (mype) considering national statistics and legal aspects. It highlights the importance of the mype sector as it represents the largest number of businesses in the country and it ́s the largest provider of jobs to the national economy. This article also addresses the informality of the mype sector, the individual characteristics of mypes as business organizations, the legal limitations to access the different incorporation forms and the need to carry out reforms to promote the development of the sector.Ítem Solo Metadatos El fenómeno de la informalidad y su contribución al crecimiento económico: el caso de la ciudad de Guayaquil(Universidad ESAN. ESAN Ediciones, 2014-12-30) Véliz Torresano, José; Díaz Christiansen, SuleenUnder-employment or informality is a compelling truth in developing countries, and Ecuador is no exception, least of all the city Guayaquil. This descriptive study attempts to investigate informality, its reality and characteristics, and especially the contribution to economic growth and its potential in future urban development, by determining the variables that influence the non-formalization of its activities. The results support that informality may be seen as an enterprise mechanism or associated phenomenon. The activities carried out by individuals in an informal way have an impact, not to the extent expected, on the production and growth of a city or region.Ítem Solo Metadatos La informalidad: propuesta de modificación del impuesto general a las ventas y del impuesto a la renta para las MYPEs(Universidad ESAN, 2020-12-01) Chávez Gonzales, Ángel MarcoThe mandatory social isolation by COVID-19 has impacted the growth of the economy, revealing the high rate of informality, which has hindered the State from exercising efficient control to apply sanitary measures and grant benefits. Informality is more intense in the activities of the SMEs. One of the causes is the effect that taxes have on their decisions, such as the Business Income Tax and the General Sales Tax, therefore we propose to modify the General Sales Tax and Income Tax SMEs regarding its tax incidence in order to attract the informal and informal activities to formality.
