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Universidad Estatal de Bolívar
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Tipo de ítem:Ítem, Cumplimiento de la Ley Orgánica de Comunicación en correspondencia a la responsabilidad informativa de los medios radiofónicos del cantón Guaranda, marzo-junio 2026.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-13) Masabanda Redroban, Johanna Nathaly; Ochoa Rea, Evelyn Lizeth; Villarroel Silva, Danilo EduardoThis research addressed compliance with the Organic Law of Communication (LOC) in relation to the informative responsibility of radio media outlets in the canton of Guaranda during the period from March to June 2026; the main objective was to determine the level of compliance with this regulation within the communicational practices developed by local radio stations. The study was conducted under a qualitative approach, with a descriptive, documentary, and field-based scope, supported by analytical-synthetic, deductive-inductive, and bibliographic-documentary methods; data collection was carried out through semi-structured interviews, non-participant observation, documentary review, and a media analysis matrix applied to the radio stations included in the research. The information gathered made it possible to identify that the radio stations under observation develop practices associated with the dissemination of information of public interest, citizen participation, the promotion of cultural content, and the strengthening of ties with the community; likewise, radio was found to maintain a relevant role within local social dynamics due to its closeness to audiences and its ability to address issues related to the territorial reality. In addition, opportunities for improvement were identified in areas related to accessibility for people with disabilities, the formalization of self-regulation mechanisms, and the greater visibility of institutional ethical instruments. The results obtained indicate that the radio media outlets of the canton of Guaranda demonstrate a favorable level of compliance with the Organic Law of Communication in correspondence with the informative responsibility observed; this situation contributes to citizens’ access to information of public interest, strengthens social participation processes, and promotes communication that is closely aligned with the needs and characteristics of the local community.Tipo de ítem:Ítem, Contenido informativo del periódico Tribuna Bolivarense en la red social Facebook y su relación con el nivel de participación de la audiencia en la ciudad de Guaranda.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-13) Aguirre Villagómez, Jean Deiby; Barriga Tamay, Marcelo GustavoThe research analyzes the informational content published by the newspaper Tribuna Bolivarense on the social network Facebook and its relationship with the level of audience participation in the city of Guaranda during the period July–December 2025, from a quantitative approach. It combines content analysis of the posts with the measurement of digital interaction, taking into account reactions, comments and shares, as well as the application of a survey to residents, in order to determine which topics, genres and informational formats generate greater engagement on the page. The study makes it possible to identify the outlet’s digital strategy and, based on the results, proposes guidelines to improve content planning and strengthen the relationship between Tribuna Bolivarense and the Guaranda community in the Facebook environment, providing ways to reinforce the role of local journalism in the context of digital communication and citizen participation.Tipo de ítem:Ítem, Contenido informativo de los medios radiofónicos y su influencia en la participación de la audiencia en los cantones Chimbo y San Miguel provincia de Bolívar, período enero-abril 2026.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-13) Barragan Cayambe, Jefferson Joel; Loja Loja, Daniela Britney; Barriga Tamay, Marcelo GustavoThis research aimed to determine how the informative content of radio programs influences audience participation in the cantons of Chimbo and San Miguel, province of Bolívar, and for that purpose a mixed approach with a descriptive level was used, applying questionnaires to a representative sample of the 43,873 inhabitants and semi-structured interviews with broadcasters and key actors from four local stations that showed poorly structured programming and limited use of digital platforms, and the quantitative results showed that 72% of respondents perceive that information almost never has an adequate source contrast and that the disorderly mix of topics causes interest drops of up to 40%, while qualitatively the interviews revealed that empiricism, editorial biases, and the requirement of documentary evidence to participate on air generate distrust and fear of reprisals, reducing interaction to commercial giveaways within a one-way scheme, and in the face of the improvisation that the broadcasters themselves acknowledge, 84% of the audience supported the need for a methodological guide, which led to the development of two practical products: a style manual to standardize processes, ensure impartiality, and open spaces for real debate, and an academic article for future publication, in order to contribute to the recovery of journalistic rigor and citizen participation.Tipo de ítem:Ítem, Aculturización en la desvalorización sociocultural en la comunidad El Castillo, parroquia Veintimilla del cantón Guaranda, periodo agosto diciembre 2025.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-13) Guambuguete Yauqui, Eliecer Neptali; Cabezas Ramos, Jorge RenatoThis research paper analyzed the influence of acculturation on sociocultural devaluation in the El Castillo community, Veintimilla parish, Guaranda canton, during the period from August to December 2025. The research addresses the problem of the loss of cultural identity among an indigenous segment that prefers to adopt new lifestyles alien to their sociocultural reality. The methodology applied is a mixed-methods approach (qualitative-quantitative), which included surveys of a sample of 319 inhabitants of the El Castillo community, and semi-structured interviews with the community president and a sociologist. The quantitative portion of the study reveals a concerning scenario: 62% of the community's inhabitants do not identify with local customs; 96% prefer to speak Spanish rather than Kichwa, especially in public spaces outside the community; and 33% distance themselves from traditional clothing, viewing it as irrelevant or even a source of shame—this is particularly evident among younger generations who are drifting away and lack attachment to their heritage. Furthermore, 59% of those surveyed admitted to having concealed their cultural traits at times to avoid discrimination in urban and work environments. The qualitative factors demonstrated that social media, migration for economic reasons, and the lack of a continuous communal environment accelerate cultural assimilation and hybridization, aggravated by a weakened bilingual education system and local public management that is merely temporary/coyuntural. The study concludes that there is an urgent need for intervention, and therefore, proposes the design of a strategic communication product focused on sociocultural revaluation and ethnic self-recognition within the community.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.