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Universidad Estatal de Bolívar
La universidad que queremos promoviendo el dinamismo
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Tipo de ítem:Ítem, Cultura organizacional y su incidencia en la gestión de la Cooperativa de Ahorro y Crédito Sumak Samy Ltda, Cantón Ambato, Provincia Tungurahua, 2025.(Universidad Estatal de Bolívar; Facultad de Ciencias Administrativas, Gestión Empresarial E Informática, Carrera de Administración de Empresas, 2026-08-11) Guasgua Tisalema, Shirley Jhobanna; Yugcha Capuz, Jessica Karolina; Villacis Monar, Luis RicardoThe research aimed to analyze the impact of organizational culture on the management of the Sumak Samy Savings and Credit Cooperative Ltd., Ambato Canton, Tungurahua Province, during the year 2025; this study was developed due to the importance of organizational culture in the performance of institutions and its influence on aspects of communication, leadership, teamwork and organizational management. For the development of the research, a qualitative and quantitative research approach was used, employing inductive, deductive, and analytical methods. This allowed for the collection of verifiable data through structured surveys. Additionally, 20 employees were given a 12-question closed-ended survey, and the institution's manager was interviewed with a 9-question open-ended interview. The results obtained allowed for the identification of strengths, weaknesses, opportunities, and threats related to the organizational culture. Based on this analysis, a SWOT matrix and a cross-SWOT matrix were designed to examine internal and external factors that hinder the organization's performance. Three improvement strategies were proposed: a plan to strengthen internal communication, a plan to strengthen institutional leadership, and a plan to integrate and strengthen the organizational culture. These strategies were accompanied by an organizational communication manual and a schedule of activities related to leadership and teamwork. This contributes to strengthening internal communication, departmental coordination, employee participation, and leadership, with the aim of improving the organizational culture.Tipo de ítem:Ítem, Presupuesto participativo como herramienta de gestión financiera en el Gobierno Autónomo del cantón Chimbo, provincia Bolívar, periodo 2025.(Universidad Estatal de Bolívar; Facultad de Ciencias Administrativas, Gestión Empresarial E Informática, Carrera de Administración de Empresas, 2026-08-11) Chulde Obando, Cindy Jamileth; Chafla Criollo, Adrian David; García López, Nelson JavierThis study examines participatory budgeting as part of the financial management of the Municipal GAD of Chimbo Canton, Bolívar Province, during 2025. The research followed a mixed approach, a descriptive scope, and a nonexperimental design. Information was collected through a survey of financial staff, an interview with the mayor, and a review of records, matrices, plans, budgets, and implementation reports. The results present the needs of the population, the selected projects, and their relationship with municipal planning. Project implementation depends on the available resources, which are not enough to meet all community needs. The evaluation report reviews citizen priorities, planning, allocated funds, project implementation, document control, and institutional monitoring.Tipo de ítem:Ítem, Impacto del incremento del Iva al 15% en la gestión del capital de trabajo de la empresa ‘El Salinerito’ de la parroquia Salinas, cantón Guaranda, provincia Bolívar, periodos 2024-2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-11) Llundo Viscaino, Wilo Marcelo; Basantez Sánchez, Jenny EsthefaníaThis research analyzes the impact of the increase of Value Added Tax (VAT) to 15% on the working capital management of the company “El Salinerito” during the 2024–2025 periods; the study follows a descriptive–analytical design with a mixed approach that integrates a survey applied to personnel directly related to the accounting area and interviews with strategic positions; the collected information allows the examination of effects on cost structure, liquidity, and cash conversion cycle. The results show that the VAT increase is incorporated as a pressure on the cost structure, leading to adjustments in pricing and resource allocation; regarding working capital management, liquidity constraints and changes in accounts receivable, accounts payable, and inventory dynamics are identified; these elements interact and generate an extension of the cash conversion cycle; the relationship between tax burden and cash recovery reflects a higher demand for financial control. Based on these findings, the Integrated Adaptive Financial Management Model (MIGFA).Tipo de ítem:Ítem, Evaluación de la liquidez financiera y su relación con la sostenibilidad económica de la Cooperativa de Ahorro y Crédito Sisa, cantón Ambato, provincia de Tungurahua, año 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-11) Erazo Robayo, Ligia Zoraida; Barzola Yunapanta, Ariel Alexander; Monar Verdezoto, Mercedes AnabelThe research study, titled “Evaluation of Financial Liquidity and Its Relationship with the Economic Sustainability of the SISA Savings and Credit Cooperative (Ambato Canton, Tungurahua Province, 2025),” aims to analyze the relationship between the cooperative's financial liquidity and its economic sustainability. The choice of this topic stems from the need to address the challenges faced by savings and credit cooperatives—specifically regarding their financial standing—particularly amidst a critical economic climate where proper management of liquid assets is essential for ensuring the cooperative's operational viability, longevity, and institutionalstability. To conduct the study, a quantitative approach with a descriptive and correlational scope was employed, complemented by documentary research and interviews conducted exclusively with the cooperative's administrative and financial staff.Tipo de ítem:Ítem, La técnica del ensartado en el fortalecimiento de la coordinación visomotora en niños de 3 a 4 años en la Unidad Educativa “Ángel Polibio Chaves” cantón Guaranda, provincia Bolívar, periodo 2026(Facultad de Ciencias de la Educación, Sociales, Filosóficas y Humanísticas. Educación Inicial, 2026-08-11) García Manobanda, Andrea Milena; López Quincha, MarthaLa presente investigación tiene por propósito el análisis, ejecución e importancia de la técnica del ensartado para el desarrollo de la coordinación visomotora en niños de 3 a 4 años. La técnica consiste en pasar objetos de diferentes materiales a través de un cordón o hilo, esto potencia y desarrolla la coordinación entre la vista y los movimientos que realiza la mano. La investigación lleva como objetivo principal el análisis de la importancia del ensartado para el desarrollo de la coordinación visomotora y la motricidad fina correspondiente a la educación inicial. Se evidencian resultados esperados, donde la práctica constante de actividades de ensartado hace que, posteriormente, se vea favorecido el desarrollo preciso de sus movimientos, su concentración, su coordinación ojo-mano y su destreza manual para futuras aprendizajes; se proponen actividades lúdicas y recreativas al realizar las actividades de ensartado que contribuyan al desarrollo integral del niño a través de aprendizajes significativos.