Repositorio UEB
Universidad Estatal de Bolívar
La universidad que queremos promoviendo el dinamismo
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Tipo de ítem:Ítem, Ejecución presupuestaria del GAD Parroquial de San Luis, Cantón Riobamba, Provincia de Chimborazo en los periodos 2024 – 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-07) Aucancela Pinta, Darwin Israel; Toaso Tuquerres, Steven Alexander; García López, Nelson JavierThis work arose from a specific concern: why GAD of the San Luis parish, in the Riobamba canton, fails to utilize its available resources in a timely manner. To get to the bottom of this problem, we studied the institution's budgetary behavior during 2024 and 2025, not only to describe what actually happened, but also to understand the reasons behind the financial statements and propose ways to improve in the future. The research combined the analysis of financial documents with the perspectives of those who experience the process both inside and outside the organization who participated through questionnaires, providing viewpoints from both perspectives. The findings were surprising: the parish consistently meets its current revenue collection goals, achieving 100% of its planned income. However, when it comes to actual investment in public works and infrastructure, the situation changes dramatically (in 2024, only 69.66% of the budgeted funds were spent, and in 2025, the figure was 78.08%), indicating that the "extra" money on the books is not a result of savings; in fact, it is a symptom that something is not working correctly. Public procurement processes and technical limitations of the equipment are the main reasons for the project delays, and parish residents feel that the promised works are not being completed on time. Research shows that implementing a systematic budget evaluation process, along with improvements in procurement procedures and greater citizen participation in spending oversight, can have a significant impact on improving the quality of rural public management.Tipo de ítem:Ítem, Gestión de la comunicación patrimonial y su influencia en la difusión cultural de iglesias emblemáticas de la ciudad de Quito, periodo marzo - julio 2026.(Universidad Estatal de Bolívar: Facultad de Ciencias Administrativas, Gestión Empresarial e Informática, Carrera de Comunicación, 2026-08-07) Salazar Peñaloza, Katherine Daniela; Chávez Chacan, Pilar JanethThe present research analyzes the management of cultural heritage communication and its real impact on the dissemination of religious architecture in the emblematic churches of Quito's Historical Center (La Basílica del Voto Nacional, La Compañía de Jesús, San Francisco, and Santo Domingo) during the period from March to July 2026. The study addresses the need to modernize current institutional information logic, which shows significant gaps when transmitting intangible heritage and artistic knowledge to new generations of users. Methodologically, the work was developed under a mixed approach with a descriptive scope; in-depth interviews were applied to temple administrators, alongside surveys conducted with 23 tourists who visited the colonial area. The qualitative and quantitative results revealed that traditional promotional strategies are deficient in the virtual environment, causing 34.8% of visitors to enter the venues without prior knowledge of their historical value. Facing this scenario, a technical proposal was designed and produced, consisting of a promotional video of one minute duration, created with aerial drone footage and set to the instrumental track of the pasillo "Odiame" by Julio Jaramillo. The interactive audiovisual tool obtained a solid 91.3% acceptance rate from the respondents. It is concluded that the implementation of this transmedia resource democratizes access to cultural information, overcoming the barriers of analog guiding and transforming superficial contemplation into an experience of effective promotion, high dissemination, and identity recognition.Tipo de ítem:Ítem, Evaluación del balance social sustentado en los principios de eficiencia y eficacia en la gestión de la Cooperativa de Ahorro y Crédito Juventud Unida, agencia Guaranda, periodo 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-07) Moposita Santillan, Klever Noe; Morales Lozano, Kevin Danny; García López, Nelson JavierThe study was conducted during 2025 at the Juventud Unida Savings and Credit Cooperative, specifically at its Guaranda branch. The main objective was to evaluate the social impact of this organization, focusing on the efficiency and effectiveness of its internal management. It is important to note that this research was not carried out arbitrarily; it arose from the specific need to analyze whether the cooperative's daily activities truly benefit its members and the surrounding community. Frankly, the cooperative currently lacks formal tools to adequately measure and evaluate these results. This, of course, affects decision-making and, moreover, considerably hinders the verification of whether the cooperative principles that emphasize social development are actually being met. The main objective is to evaluate the cooperative's social performance, based on the principles of efficiency and productivity, to identify weaknesses and propose improvement measures that strengthen its social performance and its contribution to social development. As part of the research, the cooperative's social performance will be evaluated according to the principles of efficiency and productivity to identify weaknesses in its management and propose improvement measures that strengthen its social performance and its contribution to social development.Tipo de ítem:Ítem, Auditoría de gestión a los procesos de compras públicas del GAD Municipal de la Ciudad de Guaranda, periodo 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-07) Vistin Guaray, Jhon Jairo; Patin Patin, Elizabeth Guadalupe; Jaramillo Villafuerte, Ramiro FernandoThe purpose of this research was to conduct a management audit of the public procurement processes of the Decentralized Autonomous Municipal Government of Guaranda for the 2025 fiscal year, with the aim of evaluating efficiency, effectiveness, economy, and compliance with current regulations. The study was carried out to strengthen internal control and ensure the proper use of public resources through transparent and efficient procurement processes. A mixed-methods approach was employed, using techniques such as direct observation, interviews, surveys, document analysis, and internal control questionnaires. In addition, deductive and inductive methods, along with the Pareto method, were applied to identify the processes with the highest incidence of findings and prioritize their evaluation. The results revealed weaknesses related to planning, internal control, and compliance with the Organic Law of the National Public Procurement System (LOSNCP). Based on the findings, a management audit report was prepared, including conclusions and recommendations aimed at strengthening public procurement processes, improving institutional management, and promoting a more efficient, transparent, and accountable administration of public resources.Tipo de ítem:Ítem, Auditoría de gestión en la eficiencia administrativa de la Cooperativa de Ahorro y Crédito Salinas Ltda., cantón Guaranda, provincia de Bolívar, año 2025.(Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría, 2026-08-07) Azogue Ramos, Shirley Magaly; Reino Choto, Tania Edith; Arguello Delgado, Verónica Del CarmenThis research aims to conduct a management audit to evaluate the administrative efficiency of the Salinas Savings and Credit Cooperative Ltd., located in Guaranda Canton, Bolívar Province, during the year 2025. This study arises from the need to identify existing weaknesses in administrative processes, internal control, and the monitoring of institutional activities, aspects that may affect the achievement of the cooperative's objectives and the quality of service provided to its members. For the development of this research, a mixed-method approach will be applied, using techniques such as interviews, surveys, direct observation, and documentary review in order to collect reliable information about the institution's administrative performance. Through the management audit, the use of resources, compliance with assigned functions, and the effectiveness of implemented controls will be analyzed. The results will allow the identification of strengths and opportunities for improvement within the cooperative, facilitating the formulation of recommendations that contribute to strengthening internal control, optimizing institutional resources, and promoting the continuous improvement of administrative management for the benefit of both the institution and its members.