Facultad de Ciencias Sociales y Humanísticas: Envíos recientes

  • Ortiz Mera, Carlos Alexander; Caro Bermúdez, Erick Joel, Director; Zhangallimbay Zhangallimbay, Donald Javier, Evaluador 1; Rodríguez Morales, Katia Lorena, Evaluador 2 (ESPOL.FCSH, 2025)
    The study assesses the impact of credit write-offs on the lending capacity of Ecuadorian private banks between January 2018 and April 2025. Using monthly data from the Superintendencia de Bancos del Ecuador, a panel database ...
  • Mejía Herrera, Karla Sofia; Macías Rendón, Washington Asdrual, Director; Vilela Govea, Gabriela Elizabeth, Evaluador 1; Rodríguez Morales, Katia Lorena, Evaluador 2 (ESPOL.FCSH, 2025)
    The present capstone project aims to design a standard cost system for the liquefied petroleum gas (LPG) bottling process for the domestic sector in a commercial plant, with the purpose of strengthening management control ...
  • Peñafiel Zapata, Jorge Omar; Coello Mancero, Nataly Rosemery; Rodríguez Morales, Katia Lorena, Director; Manya Orellana, Marlon Vicente, Evaluador 1; Arévalo Avecillas, Danny Xavier, Evaluador 2 (ESPOL.FCSH, 2025)
    El propósito central del estudio fue cuantificar el valor financiero de Cosecha Dorada S.A., firma englobada en el sector agroexportador, mediante un marco de valoración que entrelaza el examen de sus estados financieros ...
  • Castro Vera, Kevin Jordy; Maldonado Triviño, Álvaro Danilo; Romero Montoya, María Elena, Directora; Soriano Idrovo, Pablo Antonio, Evaluador 1; Rodríguez Morales, Katia Lorena, Evaluador 2 (ESPOL.FCSH, 2025)
    This project develops a financial plan based on success indicators (KPIs) integrated into the Balanced Scorecard (BSC) methodology, which will serve as a guide to efficiently achieve the desired scalability and sustainability ...
  • Berrones Naranjo, Sergio Andrés; Manzaba Posligua, Heyner Gregory; Moreno Ramírez, Álvaro Leopoldo, Director; Rodríguez Morales, Katia Lorena, Revisor 1; Pérez Moncayo, Mariela Monserrat, Revisor 2 (ESPOL.FCSH, 2025)
    The purpose of this research was to determine the economic value of Travel Retail S.A. using the discounted cash flow (DCF) method, applying a quantitative approach aimed at the objective analysis of its financial ...
  • Barzallo Samaniego, Paola Lissette; Maldonado Narváez, Mayra Alexandra; Rodríguez Morales, Katia Lorena, Director; Vaca López, Gonzalo Ramon, Evaluador 1; Moscoso Miranda, Henry Bernard, Evaluador 2 (ESPOL.FCSH, 2025)
    The present thesis aims to determine the financial value of the company Snacks S.A. through the application of the Discounted Cash Flow (DCF) valuation method. To achieve this objective, the company’s financial situation ...
  • Abril Macías, Eduardo Andres; Campoverde Campoverde, Ángel Guillermo; Macías Rendon, Washington Asdrual, Director; Pérez Moncayo, Mariela Monserath, Evaluador 1; Rodríguez Morales, Katia Lorena, Evaluador 2 (ESPOL.FIEC, 2025)
    CONDITIONING OF PROJECT PUBLICATION. The study develops and validates a financial model aimed at strengthening the operational sustainability of private hospitals and clinics in Ecuador, based on the analysis of accounting ...
  • Jara Guamán, Eduardo Manuel; Díaz Monge, María Emilia; Paredes Aguirre, Milton Ismael, Director; Lemus Sares, Daniel Eduardo, Evaluador 1; Moreno Abramowicz, María Cecilia, Presidenta (ESPOL.FCSH, 2026)
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  • Loaiza Navas, Enzo Renato; Rivas Álava, Daniel Gonzalo, Director; Mosquera Perugachi, Andrés Alexander, Profesor de Materia (ESPOL.FCSH, 2026)
    This study aims to analyze the plant resources processed in Huapula pottery (1300-1400 AD) from the El Edén site, Upano valley, to contribute to the understanding of their food practices and subsistence strategies. It is ...
  • Herrera Llapa, Felix Eduardo; Rivas Álava, Daniel Gonzalo, Director; Mosquera Perugachi, Andrés Alexander, Profesor de Materia (ESPOL.FCSH, 2026)
    Archaeological research of prehispanic ceramics in coastal Ecuador have traditionally focused on typologies relegating spatial analysis and taphonomy to a secondary plane. This project seeks to analyze the spatial ...
  • Chica Chaca, Emanuel Estefano; Tomalá Suárez, Linker Jair; Zanzzi Díaz, Pedro Fabricio, Director; Aguirre Valverde, María Cristina, Profesor de Materia (ESPOL.FCSH, 2025)
    CONDITIONING OF PROJECT PUBLICATION. This research analyzes the differences in motivation toward public service among students of Master´s programs in Public Administration (MPA) and Business Administration (MBA) in Ecuador. ...
  • Tabarez Gonzabay, Angelina Abigail; Mora Villamar, Daniel Alex; Zanzzi Díaz, Pedro Fabricio, Director; Aguirre Valverde, María Cristina, Profesor e Materia (ESPOL.FCSH, 2025)
    CONDITIONING OF PROJECT PUBLICATION. The COVID-19 pandemic is transforming the public sector and bringing about changes in working conditions, risks, and uncertainty. This project analyzes the post-pandemic effects on ...
  • Portero Zambrano, Brosnan Amilkar; Zanzzi Díaz, Pedro Fabricio, Director; Aguirre Valverde, María Cristina, Profesor de Materia (ESPOL.FCSH, 2025)
    CONDITIONING OF PROJECT PUBLICATION. This study analyzed the differences between intrinsic and extrinsic public service motivations among professionals in the public and private sectors in Ecuador using quantitative methods. ...
  • Carangui Chuqui, Erika Evelin; López Diaz, Arianna Carolina; Méndez Prado, Silvia Mariela, Director; Campuzano Sotomayor, Juan Carlos, Profesor de Materia (ESPOL.FCSH, 2025)
    CONDITIONING OF PROJECT PUBLICATION. This project focuses on the design and psychometric validation of a Tax Culture Scale (TCS) that measures the level of tax culture in Guayaquil. This will be done using a three-dimensional ...
  • Jibaja Lalama, Juan José; Abad Páramo, Bernardo Andrés; Alencastro López, Liliana Alexandra, Director; Aguirre Valverde, María Cristina, Profesor de Materia (ESPOL.FCSH, 2025)
    CONDITIONING OF PROJECT PUBLICATION. In a dollarized economy vulnerable to external shocks, international remittances represent a crucial source of household income and can shape investment decisions during critical stages ...
  • Riascos Zamora, Erick André; Flores Guerrero, Alex Bolivar; Alencastro López, Liliana Alexandra, Director; Aguirre Valverde, María Cristina, Profesor e Materia (ESPOL.FCSH, 2025)
    This study analyzes the subjective perspectives of the beneficiaries of the program “Strengthening for Sustainable Development in the La Unión Community” (2017–2022), implemented through the alliance between ESPOL and the ...
  • Bayas Potes, Gianella Michelle; Lucio Moyano, Joel Mesías; Alencastro López, Liliana Alexandra, Director; Aguirre Valverde, María Cristina, Profesor e Materia (ESPOL.FCSH, 2025)
    This research evaluates the impact of mindfulness on stress and anxiety levels in ESPOL students. A quantitative approach with a quasi-experimental difference-in-differences design was used, considering a treatment group ...
  • Calderón Zambrano, Alex Ulises; Ruíz Martínez, Miguel Fabricio, Director; Aguirre Valverde, María Cristina, Profesor de Materia (ESPOL.FCSH, 2025)
    This project analyzes the impact of implementing IFRS 16 "Leases" on debt and profitability indicators of Ecuadorian manufacturing companies. IFRS 16, effective since January 2019, substantially modified lease accounting ...
  • Salazar Espinoza, Josue David; Falconi Quelal, Andrés Alberto; Campuzano Sotomayor, Juan Carlos, Director; Solorzano Andrade, Gustavo Paul, Profesor de Materia (ESPOL.FCSH, 2025)
    The present research analyzes the role of public debt in Ecuador’s budget bill and its direct impact on the allocation of resources for social spending. In a context of significant financial obligations, the study addresses ...
  • Auquilla Lemache, David Santiago; Cruz Maldonado, Johan Eduardo; Rivadeneyra Camino, Ivan Daniel; Campuzano Sotomayor, Juan Carlos, Profesor de Materia (ESPOL.FCSH, 2025)
    This project analyzes the fiscal impact of applying tax incentives to the Personal Income Tax in Ecuador, with the aim of assessing whether it is possible to improve revenue outcomes without compromising fiscal sustainability. ...

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