Repositorio Digital del Instituto Sudamericano
Repositorio Digital del Instituto Sudamericano
Bienvenidos a nuestro Repositorio, donde se publican los resultados de los proyectos y las tesis de titulación de nuestros estudiantes.
En el Instituto Sudamericano, cada estudiante es un universo de posibilidades, donde el conocimiento no es un destino, sino un viaje continuo de transformación personal y profesional.
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Publicaciones Científicas de la Comunidad Académica del Instituto Sudamericano La comunidad académica del Instituto Sudamericano, compuesta por docentes y estudiantes, destaca por sus publicaciones científicas que impulsan la investigación, la innovación y el desarrollo en diversas disciplinas, fortaleciendo el conocimiento y la excelencia académica institucional.Tesis Área Administración Proyectos relacionados con la gestión empresarial, el marketing digital, el talento humano y la contabilidad, orientados a la innovación y desarrollo organizacional.Tesis Área de Servicios Investigaciones sobre turismo y gastronomía, con énfasis en la promoción cultural, el desarrollo turístico y la creatividad culinaria.Tesis Área Salud Trabajos académicos enfocados en el bienestar, la atención sanitaria y el cuidado integral, destacando la carrera de Enfermería.Tesis Área TIC's Proyectos tecnológicos que abarcan desarrollo de software, diseño gráfico, sistemas eléctricos y redes de telecomunicaciones.
Recent Submissions
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Análisis del impacto de la transición de persona natural a persona jurídica en la gestión administrativa y financiera de la Empresa Industrias Mecatec S.A.S.
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Fárez Fárez Sandra Pamela; Yuquilima Molina Dayanna Elizabeth
This technical project analyzes the impact of a sole proprietorship not required to keep accounting records becoming a Simplified Stock Corporation (S.A.S.). This transition is fundamental to the company's development due to the administrative and financial changes it entails. The research focused on Industrias Mecatec S.A.S., located in the city of Cuenca, on the Monay Bahuanchi road in the Carapungo sector. The company began its economic operations as a sole proprietorship not required to keep accounting records on November 12, 2019. Due to its growth and market positioning, the company chose to adopt legal status, transforming into a Simplified Stock Corporation (S.A.S.) on January 6, 2026, due to the benefits and flexibility it offers. The analysis revealed limited staff knowledge regarding the new administrative and financial management procedures, as well as the following findings: lack of an internal organizational structure, disorganization of the work team, lack of awareness of the new changes, and untrained personnel. The aim of this research was to analyze the impact of transforming a natural person not required to keep accounting records into a legal entity under the Simplified Stock Corporation (S.A.S.) model in the areas of administrative and financial management, encompassing accounting, tax, and labor aspects. The study employed a mixed-methods approach, utilizing quantitative components through the analysis of information regarding Simplified Stock Corporations (S.A.S.).
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Análisis de la reducción del IVA aplicado en periodos de actividades turísticas en el Hotel San Juan Cía. LTDA en la ciudad de Cuenca para el diseño de la guía práctica que aporte conocimientos a las actividades empresariales turísticas
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Espinoza Padilla Jeferson Adrián
This paper analyzes the application of the temporary reduction of VAT to 8% in holiday periods at the Hotel San Juan Cía. Ltda., located in the city of Cuenca. The study starts from the need to understand how this tax provision is applied within the establishment and to identify the operational difficulties faced by the personnel in charge of its execution. As a complement to this research, approaches with descriptive, documentary, and field scope were combined. To do this, financial statements were analyzed, current tax regulations were reviewed, and a survey was applied to the administrative and accounting staff of the hotel. The results showed that, although the staff is aware of the existence of the VAT reduction, there are doubts at the time of applying it, and there are no documented guidelines that guide the process uniformly. Based on this diagnosis, a practical guide to tax procedures was built aimed at facilitating the correct application of the reduced VAT rate on holidays. This proposal seeks to strengthen the internal management of the hotel, reduce errors in billing, and contribute to proper compliance with current tax regulations.
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Diseño de un manual administrativo orientado al fortalecimiento de la gestión interna del hotel Tomebamba
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Campoverde Mejía Valeria Lissette; Montero Vélez Pablo Alejandro
An assessment conducted at the Tomebamba Hotel in Cuenca revealed several findings, including the absence of formal guidelines, ambiguity in the distribution of duties, and a lack of defined and documented processes; these issues were corroborated by hotel staff through a survey. In response, an administrative manual was designed specifically tailored to the hotel’s actual conditions, with the aim of significantly optimizing its administrative management and thereby improving service quality and working conditions. The manual’s design includes guidelines aimed at improving efficiency and service quality, which are essential in the hospitality industry.
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Elaboración de una guía práctica tributaria para los micro comercios del sector maderero de la Plaza Rotary
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Barrios Rodríguez William Guillermo; Déleg Fernández Nilson Amauri
The objective of this research was to develop a practical tax guide for merchants in the lumber sector at Plaza Rotary in the city of Cuenca, with the aim of strengthening their knowledge and facilitating compliance with their tax obligations. The problem stemmed from a lack of knowledge of tax regulations and difficulties in managing tax-related processes, a situation that can hinder the formalization and growth of their businesses. The research employed a mixed methods, approach descriptive, documentary, and field based and utilized observation, surveys, and focus group interviews to collect data. The study population consisted of 110 merchants in the Rotary Plaza, with a sample of 20 merchants from the lumber sector. The results revealed gaps in knowledge regarding tax obligations and identified the need for simple, clear information that is easy to understand. Based on these findings, a practical guide was developed that includes content, examples, and support tools. It is concluded that this proposal serves as a guidance tool that can
contribute to strengthening tax culture and facilitate compliance with tax obligations.
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Manual de Estrategias de Marketing para la Activación Económica de las Microempresas del Sector de Producción de Muebles en la Ciudad de Cuenca
(Instituto Superior Tecnológico Particular Sudamericano, 2024) Miguel Mauricio Cuesta Calderón; Elena Patricia Castillo Sojos; Ángel Bolivar Andrade Sarmiento; Jaime Stalyn Izquierdo Ulloa; Marco Vinicio Moscoso Merchán; Victor Vladimir Llerena Maldonado; Hugo Fernando Abril Piedra; Pablo Raúl Merchán Flores; Pablo Quito Bustos
This text presents a practical guide to marketing strategies aimed at stimulating economic growth among microenterprises that produce furniture in the city of Cuenca. It highlights the sector’s value as an economic engine and a driver of employment, while addressing its main challenges, such as barriers to market entry and weaknesses in sales management. Furthermore, the manual is based on a generic approach that can be adapted to various types of businesses, allowing its tactics—which include branding, local market penetration, e-commerce, and sales training—to be tailored to each company’s specific resources and goals in order to strengthen their competitiveness and foster the development of the local entrepreneurial ecosystem.