Contabilidad y Auditoría

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    Enfoques de Desarrollo y la Constitución del Ecuador: Un Estudio de los Regímenes de Desarrollo y Buen Vivir
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Carrera de Economía, 2025-02) Aldás Castro, Alexis Ariel; DT - López Zurita, Héctor Santiago
    El desarrollo, desde su concepción, ha sido objeto de debate y críticas, tanto por su ambigüedad en la práctica como en la teoría. Por esta razón, este trabajo tiene como objetivo reconocer el modelo de desarrollo que predomina en la Constitución del Ecuador a través de los enfoques de desarrollo dominante, alternativo y posdesarrollo, dentro de los regímenes de Desarrollo y del Buen Vivir, encargados de la organización económica, social y cultural del país. La investigación utiliza un análisis de contenido para explorar las similitudes y diferencias entre estos enfoques. Los resultados indican que el modelo predominante se alinea con el desarrollo alternativo, mismo que destaca la expansión de capacidades y libertades, seguido por el posdesarrollo y, por último, el enfoque de desarrollo dominante, con una marcada diferencia entre las metas que pretende de cada régimen. Una prueba de Chi-cuadrado confirma la dependencia de estos regímenes en una visión de desarrollo, lo que confirma su diferencia. Por último, los resultados revelan una inclinación hacia un modelo neodesarrollista. Entonces, se observa que la política ecuatoriana, al manejar varias metas de desarrollo, origina ambigüedad, lo que puede ocasionar que las decisiones se realicen en función de los intereses de los gobernantes de turno.
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    Los proyectos de inversión pública financiados por el Banco del Estado y el Desarrollo económico de la Provincia de Tungurahua como aporte al Plan Nacional del Buen Vivir 2013-2017
    (2017-04) Flores Ramos, Paulina Alexandra; DT - Villa Muñoz, Julio Cesar
    The main objective of the present investigation is to study public investment financed by the State Bank in Tungurahua and the coverage of basic services of drinking water and environmental sanitation in the period 2010-2015, considering that the institution finances investment and pre investment projects, which seek to solve social and economic problems of the country. It is determined that 2010-2015 period the State Bank approved 137 credits totaling $ 160,349,411, in terms of disbursements in the same period a total of $ 130,863,407 was given through different programs that the Bank promotes as they are: Proverde, Territorial Development, Multisectorial, Commercial urban equipment, Pro-sanitation, Pro-habitat. The most demanded programs in the province of Tungurahua according to the data provided by the State Bank are: Pro sanitation whose objective is to finance investment and pre-investment projects in potable water and environmental sanitation systems, a value of $ 80,223,279 which represents 61% of the total delivered resources, the second in the program is building roads whose goal is the road network regeneration and bridges construction, with a value of $ 30,691,485, representing 23% of the total delivered resources.
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    La gestión asociativa del Programa Hilando el Desarrollo en la Economía Social y Solidaria
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Rivera Jordán, Vanessa Anabel; DT - Ortiz Román, Hermel David
    The Ecuadorian Constitution, article 288 provides that the Ecuadorian economic system is social solidarity, putting the solidarity economy at the same level as the public and private economy. The aim is to promote a new development model that the Constitution calls it Sumak Kawsay-Buen Vivir This constitutional recognition is part of the effort to promote social solidarity organizations ancestral economic practices and on the other hand, have been politically mobilized for the state to recognize them as practices that contribute to a new proposal of economic, social and political development. The Social Economy and Solidarity has set as its mission to contribute to the construction of a new way of life that leads to good living, so that solidarity economy is understood as a form of coexistence between people and nature that meets the needs human, ensuring the maintenance of life with a comprehensive view. That is why the government of the citizen revolution has created programs to generate new jobs and improve the living conditions of the population. Promoting democratization and participation of artisans in the textile sector of the Social and Solidarity Economy, carries out the "Spinning Development" program through which promotes economic inclusion and social mobility of thousands of textile artisans who seek achieve economic and decent and fair living conditions. Because it can be living as a small business hardly takes a partnership as a mechanism for cooperation between small and medium enterprises where the ideal way to work is to do it together, looking for a common purpose uniting forces to achieve a well-set As for the textile workshops should define strategies which allow them to enter the competitive world one way partnership is a model of management , this is a fundamental and essential for the formation and operation of associations instrument. One of the main problems faced by associations and those who are in the process of association Highland Development Program is the lack of knowledge about the processes continue to be part of an association. As this research is intended to suggest an association management model that is simple, understandable and appropriate to provide participants with information needs .
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    La planificación presupuestaria familiar y la calidad de vida de los habitantes de la urbanización Bello Horizonte de la parroquia Picaihua, del cantón Ambato
    (2016-04) Mora González, Juan José; DT - Cuesta Chávez, Giovanna Alejandra
    This paper tries to verify the correlation between the variables family budget planning and the quality of life, pursuing the main objective "Analyze family budget planning in the quality of life, to improve and get high rates of good living among the inhabitants urbanization Bello Horizonte Picaihua parish of Ambato". From the information collected was noted that most families do not have a formal and systematic family budget planning, however give a high degree of importance to the use of it, and do not frequent use due to lack of proper knowledge . On the other hand, regarding the dependent variable quality of life was observed that the inhabitants of the urbanization Bello Horizonte is located in a middle socioeconomic status that allows them to have a quality standard life, satisfying all their needs but with a degree of difficulty in the proper management of resources and finances.