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Universidad Estatal de Bolívar
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Tipo de ítem:Ítem, Auditoría tributaria y su impacto en la detección de riesgos y el cumplimiento de las obligaciones fiscales del Centro Comunitario Salinas Yuyay, parroquia Salinas, cantón Guaranda, año 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-12) Gutiérrez Yánez, Evelyn Franshua; Collay Azas, María Jessenia; Gavilánez Vega, Maura SusanaThis study aimed to assess how tax auditing affects the identification of fiscal risks and the fulfillment of tax obligations at the Salinas Yuyay Community Center, Salinas parish, Guaranda canton, during fiscal year 2025. Information was gathered through structured interviews conducted with the legal representative and the accountant, a questionnaire applied to the institution's staff, and an internal control assessment tool based on the COSO I model. These tools produced data that were both quantitative and qualitative, and were helpful for assessing the condition of the entity's tax management. The results showed that it appeared as though the majority of employees had not been educated on tax laws, and there were issues with the Simplified Transactional Annex, the computation of withholding taxes, and the alignment of accounting records with the data reported to the SRI. After considering these results, recommendations were created to strengthen internal controls, improve the processes of tax reconciliation, and reduce the institution's fiscal risk.Tipo de ítem:Ítem, Impacto del nivel de estrés laboral en el desempeño de los auditores internos y asesores de crédito de la Cooperativa de Ahorro y Crédito Guaranda Ltda. Matriz, año 2026.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-12) García Flores, Emily Estefanía; Garcia Gaibor, Jinson Vicente; Gavilanez Vega, Maura SusanaThis research aimed to analyze the impact of occupational stress levels on the performance of internal auditors and credit advisors of Cooperativa de Ahorro y Crédito Guaranda Ltda., Headquarters, during the year 2026. The importance of this study lies in the fact that occupational stress has become one of the main factors affecting employee well-being and the efficient fulfillment of their duties, especially within financial institutions where responsibilities, pressure to achieve goals and continuous decision-making are part of daily activities. The study was developed under a mixed-method approach, combining quantitative and qualitative techniques that provided a broader understanding of the phenomenon under analysis. In addition, a descriptive and correlational design was applied to identify the characteristics of occupational stress among employees and determine the relationship between this variable and job performance. Information was collected through surveys administered to internal auditors and credit advisors of the institution, allowing the identification of their perceptions regarding working conditions, psychosocial factors and their influence on job performance. The results revealed that several factors contribute to occupational stress, including workload, pressure to achieve institutional goals, responsibilities associated with job positions and workplace conditions. These situations may lead to physical and mental fatigue, reduced concentration, lack of motivation and negative effects on productivity and efficiency. Likewise, it was determined that a positive work environment characterized by effective communication, organizational support, participative leadership and positive interpersonal relationships significantly contributes to reducing stress levels and improving job performance. The findings showed a significant relationship between occupational stress and employee performance, demonstrating that higher stress levels may negatively affect work results.Tipo de ítem:Ítem, Sistema de costeo para mejorar la rentabilidad de pijamas en la empresa "Erick Tex" año 2026.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-12) Poaquiza Collay, Marina Noemi; Arriciaga Ocampo, Nicole Anahi; García García, Verónica TatianaThe research aimed to design a costing system to contribute to improving profitability in pajama production at ERICK TEX during 2026. The study was developed under a mixed approach, with a non-experimental design and a descriptive-propositional scope, through surveys applied to personnel linked to administrative, production, warehouse, and inventory areas, along with interviews conducted with informants involved in cost management. The results showed weaknesses in the current costing system, mainly due to the absence of a formal procedure to record, classify, and control direct materials, direct labor, and manufacturing overhead. It was also identified that the company does not accurately determine profitability by order, batch, or pajama model, a situation that limits technical pricing and financial decision-making. In response, a job order costing system was designed, structured through phases, activities, responsible parties, schedule, resources, indicators, and basic instruments to calculate unit cost and evaluate profit per order. The study concluded that the proposal will allow the company to organize production information, improve resource control, and strengthen business profitability.Tipo de ítem:Ítem, Comunicación digital para la difusión cultural en la transición de la danza tradicional hacia la danza contemporánea en el Ballet Cultural Paul Arregui Saltos, Guaranda – Bolívar, durante el período enero - junio 2026.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-12) Loaña Cóndor, Wladimir Andrés; Chica Lucas, Jeferson Javier; Zambrano Moreira, Martha LissetteThis research studies digital communication “as a tool for cultural dissemination during the transition from traditional dance to contemporary dance in the Ballet Cultural Paul Arregui Saltos, located in Guaranda, province of Bolívar, during the period January-June 2026. The study arises from the need to understand how the group uses platforms such as Facebook, Instagram, and TikTok to share its activities, connect with the community, and show the artistic changes included in its stage proposals. The research was developed through a qualitative approach, with an exploratory, descriptive, and applied scope, using interviews with two representatives of the ballet and a focus group with fifteen participants linked to the group. The results show that digital communication has helped strengthen the social recognition of the ballet and expand the reach of its content, especially when it shares performances, rehearsals, costumes, music, and choreographic fragments related to the cultural identity of Guaranda and Bolívar. However, it was also found that several posts give more importance to visual content and do not clearly explain the origin of the dances, the symbolic meaning of traditional elements, or the purpose of the contemporary resources that are included. For this reason, an audiovisual report is proposed as a cultural dissemination strategy that can organize the institutional narrative, strengthen collective memory, and show that tradition can change without losing its cultural roots.Tipo de ítem:Ítem, Comunicación para la difusión de los Espacios de Participación Ciudadana y Control Social en la provincia Bolívar (CPCCS) durante el periodo agosto–diciembre de 2025.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-12) Gómez Cando, Andrea Karolina; Quillgana Tuquinga, Johanna Elizabeth; Valle Arellano, Danilo RenatoThe overall objective of this study is to analyze the impact of communication on the dissemination of information about the spaces offered by the Council for Citizen Participation and Social Control (CPCCS) in the province of Bolívar during the period of August–December 2025. The research stems from the premise that limitations in the institution's digital media contribute to the low level of citizen awareness and participation. The methodology employed is descriptive and exploratory with a mixed-methods approach, collecting data on the communication channels used by the CPCCS and their impact on citizen engagement. The main results showed that a significant majority receives institutional information through social media, but only occasionally, suggesting deficiencies in informational reach and a lack of awareness of the entity's responsibilities. The conclusions indicate that these communication limitations not only affect how the population accesses public information, but also the exercise of their democratic rights and social oversight in the territory. The study confirmed that institutional communication influences the dissemination of and access to spaces for citizen participation. It is recommended that the CPCCS authorities consider these findings to implement an interactive digital magazine that promotes effective communication and facilitates citizen awareness. Furthermore, it is suggested that technical staff be trained in digital outreach strategies to foster closer ties and greater interaction with the Bolívar community.