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Universidad Estatal de Bolívar

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Universidad Estatal de Bolívar

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El derecho a la convivencia familiar de los niños, niñas y adolescentes en situaciones de violencia intrafamiliar en la parroquia Julio Moreno cantón Guaranda, año 2024.
(Universidad Estatal de Bolívar. Facultad de Jurisprudencia, Ciencias Sociales y Políticas. Carrera de Derecho. Abogada de los Tribunales de la República., 2026-02-27) Pinos Barragán Karla Nayeli; Noboa Larrea Gonzalo Enrique
El derecho a la convivencia familiar es un pilar fundamental en el desarrollo integral de niños, niñas y adolescentes. En la parroquia Julio Moreno, cantón Guaranda, se ha identificado que la violencia intrafamiliar representa una amenaza significativa para este derecho, afectando el bienestar físico y emocional de los menores involucrados. Este estudio aborda la problemática desde una perspectiva legal y social, analizando el marco normativo que protege a los niños y adolescentes, así como las acciones implementadas a nivel comunitario para mitigar los efectos de la violencia doméstica. Se examinan las estrategias de intervención de instituciones gubernamentales y organizaciones sociales, con énfasis en la promoción de un ambiente seguro y estable para el desarrollo de la infancia. Entre los hallazgos más relevantes, se destaca la necesidad de fortalecer las políticas públicas en materia de protección infantil, así como la importancia de la educación y sensibilización de las familias para prevenir situaciones de violencia. Además, se plantea la creación de redes de apoyo y programas de acompañamiento psicológico y jurídico para garantizar una intervención efectiva. Este análisis proporciona una visión detallada sobre la problemática en el contexto local, subrayando la importancia de garantizar el derecho a la convivencia familiar como un componente esencial en la formación de ciudadanos emocionalmente saludables y socialmente responsables.
Auditoría de Gestión Municipal en Guaranda: análisis de Transparencia Fiscal y Construcción de Indicadores en el periodo 2023-2024
(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-02-27) Lema Cajo, Marianela Jessica; Arguello Delgado, Verónica del Carmen
Municipal fiscal transparency constitutes a fundamental mechanism for effective exercise of social control and prevention of irregularities in public resource management. This study evaluated compliance with fiscal transparency regulations and analyzed budget information quality of the Financial and Administrative Directorate of the Decentralized Autonomous Municipal Government of Guaranda, which manages 12 million dollars with 25 officials. A convergent mixed design was applied during 2023-2024, integrating exhaustive documentary analysis of published information, review of State Comptroller General audit reports, semi structured interviews with 22 key informants and validation focus group. Findings revealed partial compliance of 68% in obligations of the Organic Law on Transparency and Accessto Public Information, systematic delays averaging 45 days in quarterly report publication, deficiencies in institutional web accessibility and technological limitations of financial information systems. Twenty-three audit findings were identified with economic impact of $487,000, concentrated in public procurement regulatory breaches and operational inefficiencies. Correlational analysis evidenced statistically significant association (ρ=-0.73, p=0.027) between fiscal transparency level and quantity of audit findings, confirming that greater transparency correlates with lower incidence of irregularities. Fifteen contextualized indicators of financial management and governmental accountability were constructed through participatory validation, identifying critical gaps in information timeliness, tax collection efficiency and follow-up to audit recommendations.
Medición del capital intelectual: análisis de reconocimiento contable de activos intangibles en instituciones de Bolívar, Ecuador.
(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-02-26) Cunalata Quingaguano, Jessica Evelyn; Monar Verdezoto, Mercedes Anabel
This study analyzes intellectual capital measurement and accounting recognition of intangible assets in institutions of Bolívar province, Ecuador. The research addresses the growing disparity between economic value generated by organizations through their intangible resources and their representation in financialstatements under International Financial Reporting Standards. A mixed methodological approach was employed, combining documentary analysis of financial statements from 47 institutions with semi-structured interviews of 18 accounting professionals from educational, cooperative financial, agro-industrial, and professional services sectors. Results show that 78% of analyzed institutions do not recognize significant components of their intellectual capital in accounting records, with an average gap of 34% identified between book value and estimated economic value. Main barriers include regulatory restrictions of IAS 38 for internally generated intangibles, technical limitations in valuation methodologies, and scarce organizational culture oriented toward knowledge management. The study concludes that implementing complementary information systems to make intellectual capital visible through non-financial indicators is necessary, without contravening the current regulatory framework, thus contributing to a more faithful representation of institutional value.
Legitimidad percibida de la fiscalización digital: efectos del sistema Falcon en confianza institucional y comportamiento tributario.
(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-02-26) Curillo Llanganate, María Isabel; Monteros Pazmiño, David Alexander
The implementation of automated tax audit systems using artificial intelligence generates tensions between revenue collection efficiency and democratic legitimacy. This study examines how the Falcon system of Ecuador's Internal Revenue Service (SRI) affects institutional trust and taxpayer behavior. Using a mixed-methods design that combines document analysis, surveys (n=20) of taxpayers in Bolívar state, perceptions of legitimacy, transparency, and procedural fairness are analyzed. The most significant findings reveal a predominance of taxpayers aged 46-55 (40%), 60% of participants with higher education/university studies, and a crisis of institutional trust: 60% distrust data confidentiality, 55% question the ethical use of the system, and 50% perceive opacity in risk allocation criteria. Furthermore, 55% perceive that their personal data is not adequately protected, and 40% are concerned about the use of their personal data. The research identifies four critical dimensions: a lack of algorithmic transparency that erodes procedural legitimacy, a perception of arbitrariness that reduces voluntary compliance, risks of automated discrimination that undermine tax equity, and cybersecurity insecurity that compromises fundamental rights. It concludes that technological efficiency without democratic safeguards generates counterproductive effects, weakening the tax culture it seeks to strengthen. The study proposes an algorithmic governance framework based on five pillars: technical explainability, independent audits, rectification mechanisms, enhanced data protection, and citizen participation in digital policy design. The objective of the study was to analyze the perceived legitimacy of digital tax audits and the effects of the FALCON system on institutional trust and tax behavior.
Contabilidad verde y su impacto en la gestión ambiental empresarial: diseño de un modelo contable para medir huella de carbono y costos ecológicos.
(Universidad Estatal de Bolívar. Dirección de Posgrado y Educación Continua, Maestría en Contabilidad y Auditoría con Mención en Gestión Tributaria, 2026-02-26) Mullo Ulovache, Norma Piedad; Yacchirema Taraguay, Iván Marcelo
Green accounting emerges as a response to the inability of traditional accounting systems to capture the environmental impact of business operations. This article analyzes the impact of green accounting on corporate environmental management and critically examines existing accounting models for carbon footprint and ecological cost measurement. Through qualitative documentary research that systematically examines recent scientific literature (2020-2025), international standards (IFRS S1/S2, GHG Protocol, ISO 14064), and comparative experiences, environmental management accounting approaches, carbon accounting, and externality valuation are evaluated. Findings reveal that existing models present significant limitations in Scope 3 measurement, heterogeneity in monetary valuation methods, and insufficient integration with management systems. Improvement guidelines are proposed including hybrid measurement approaches, internal carbon price standardization, and articulation with ISO 14001 systems.