Ciencia & Turismo

Operational management in the handling of financial resources of the decentralized autonomous parish government of Puerto Cayo

2025-08-19T17:23:48+00:00

This scientific article analyzes the impact of operational management on the efficiency of financial resources in the Decentralized Autonomous Government (GAD) of Puerto Cayo (Ecuador) using a mixed methodology that integrates qualitative approaches (interview with the institutional representative) and quantitative approaches (surveys of 100% of staff, *n* = 12). The results show a moderate negative correlation (r = -0.40) between both variables, indicating that deficiencies in operational management—particularly low participation in decision-making (reported by only 25% of the team), ineffective communication (50%), and opacity in budgetary information (33%)—are significantly associated with a perception of financial inefficiency. Regression analysis (r² = 0.16) reveals that 16% of the variability in financial resources is explained by operational factors, highlighting the complementary influence of limitations in technical training and periodic audits. In conclusion, an intervention model based on three pillars is proposed: (1) continuous training in ICT and public finance for officials, (2) implementation of operational plans with performance indicators linked to budget efficiency, and (3) creation of citizen oversight bodies for social audits. These strategies, supported by the theory of human capital (Vergara et al., 2021) and participatory governance (Villaprado & Zambrano, 2024), constitute a replicable roadmap for GADs with similar challenges, transforming operational management into a catalyst for transparency and sustainable local development. Introduction. In Ecuador, decentralization has granted administrative and financial autonomy to parishes, but challenges in efficiency and transparency persist (Costa et al., 2022). The Puerto Cayo Parish GAD, located on the coast of Manabí, faces critical problems such as a lack of staff training, a lack of strategic planning, and deficiencies in project evaluation, which limit its capacity to execute community initiatives (Ponce et al., 2021). There is a lack of a clear and effectively structured operational plan capable of guiding the allocation and use of financial resources. Furthermore, there are evident problems with transparency in the management of funds, leading to corruption or misuse of resources. This makes it difficult to evaluate the effectiveness of implemented projects, preventing necessary adjustments. Objective. Analyze the impact of operational management on the efficient use of financial resources of the Puerto Cayo Parish GAD. Methodology. The research involved an analysis of the theoretical foundations and a diagnosis of the current situation of the operational management and financial resources variables. Methods of bibliographic exploration, description, and analysis were employed. Results. The interpretation of the results obtained from the operational management and the efficient use of financial resources in the Decentralized Autonomous Parish Government of Puerto Cayo was confirmed through the results of the in-depth interview, the survey, and the correlation carried out according to the Pearson statistic, which verified the impact of operational management on the financial resources of the GAD under study. Conclusion. This study shows that operational management significantly impacts the efficiency of the financial resources of the Puerto Cayo Parish GAD, manifested through a moderate negative correlation (r = -0.40). This finding indicates that deficiencies in operational processes, especially limited participation in decision-making (only perceived by 25% of staff), ineffective communication (considered adequate by only 50%), and lack of clarity in budgetary information (unknown by 33%), are directly associated with a perception of inefficiency in financial management. General Area of Study: Business Management. Specific area of study: Financial Management. Type of study: Original articles.

Operational management and its impact on the financial resources of the decentralized autonomous government of the Port of Machalilla

2025-08-19T17:23:47+00:00

This study analyzes the impact of operational management on the financial resources of the Decentralized Autonomous Government (GAD) of Puerto Machalilla Parish (Ecuador). Using a mixed methodology (survey of 15 staff members and an interview with an institutional representative), operational deficiencies—such as low participation in decision-making (only 25% of staff perceive involvement), ineffective communication (considered adequate by just 50%), and budgetary opacity (33% lack information)—were found to correlate with financial inefficiency. Statistical analysis revealed a moderate negative correlation (r = -0.40): lower operational quality linked to higher perceived financial issues. Linear regression showed that operational factors explain 16% (r² = 0.16) of financial efficiency variability. Additional findings include sporadic technical training (60% of staff) and infrequent audits, undermining transparency and accountability. The conclusions emphasize that robust operational management—based on strategic planning, continuous training in ICT/public finance, and citizen participation—is key to optimizing resources. The study proposes implementing performance indicators tied to budgetary efficiency and citizen oversight committees for social audits, replicable in other GADs facing similar challenges. Introduction. Efficient use of financial resources is critical for Decentralized Autonomous Governments (GADs), such as the Puerto Machalilla Parish GAD (Ecuador), where it directly impacts local development and residents’ quality of life. Despite autonomy granted by decentralization, challenges persist, including: untrained personnel, leading to ineffective decision-making; lack of strategic planning, resulting in projects misaligned with community needs; weak project evaluation, limiting learning and adjustments; and fund management opacity, eroding public trust. Objective. To analyze the impact of operational management on the efficiency of financial resource use in the Puerto Machalilla Parish GAD. Methodology. The research involved analyzing theoretical foundations and diagnosing current conditions of operational management–financial resource variables. Methods included exploratory, descriptive, and bibliographic analysis. Results. Results confirmed that operational management significantly affects financial efficiency. Key issues: limited decision-making participation (25% of staff), ineffective communication (50%), and budgetary opacity (33%). Statistical tools (Pearson correlation and linear regression) revealed a moderate negative correlation (r = -0.40) and 16% explanatory power (r² = 0.16) of operational factors over financial efficiency variability. Conclusion. Operational management significantly influences financial efficiency in the Puerto Machalilla Parish GAD, evidenced by a moderate negative correlation (r = -0.40). Deficiencies—low decision-making participation, ineffective communication, and budgetary opacity—are directly associated with perceived financial inefficiency. Operational factors explain 16% (r² = 0.16) of variability, exacerbated by technical training gaps and irregular audits. General Area of Study: Business Management Specific area of study: Financial Management Type of study: Original articles.

Bases for the design of an Information System in the management of scientific-technical events in the destination Havana

2025-08-19T17:24:04+00:00

Technical scientific events stand as a submodality within the events and incentives sector that, in addition to generating economic contributions to destinations, ratifies the contribution to a wide range of intangible benefits both for event attendees and for stakeholders involved. The case studies of scientific-technical events developed in the Havana destination showed that, taking into account the relevance and continuous proliferation of this typology for the destination, it is becoming more and more precise to collect and formalize all the information generated, for a improvement of their management. For this reason, the design bases of an information system for the management of Tourism of science and technical events for the destination Havana are proposed. In the process of achieving the proposal, theoretical methods were applied: historical-logical, induction-deduction, analysis-synthesis and also, the observation and application of interviews with specialists and for the formulation and approval of the proposal, supported by bibliographic analysis. . The research identifies the main indicators of tangible and intangible benefits to be reflected in the information system, facilitating the organization and control of said events.

Evaluation of satisfaction and intangible benefits of scientific-technical events. Case study: VII edition of CIETCUBA

2025-08-19T17:24:03+00:00

Scientific-technical events are a means to fulfill the mission of higher education institutions, a reason that supports the International Convention of Tourism Studies of Cuba (CIETCUBA), organized by the Faculty of Tourism of the University of Havana. Its challenge is to satisfy its participants and obtain intangible benefits, an orientation that led to the present investigation whose objective is to evaluate the satisfaction of its actors based on the intangible benefits and to guarantee success for its seventh edition in 2024. They were used as methods , questionnaires to the Organizing Committee and participants, observation guide and specific interviews before, during and after the celebration of its recently concluded edition, whose diagnosis yields generally satisfactory results in terms of satisfaction and intangible benefits; although there are gaps with the desired state. Their analysis, in contrast to the bibliographic analysis carried out, made it possible to define six objectives and thirty-one actions.

Proposal for the tourist offer "Guanabacoa, cultural hiking"

2025-08-19T17:24:02+00:00

Guanabacoa, located in the province of Havana, is renowned for its cultural, historical, and religious heritage. Despite its rich cultural legacy, tourism in Guanabacoa has been limited. Therefore, the research problem is: How can the tourism offerings in the Havana municipality of Guanabacoa be diversified? The study aims to design a tourism excursion proposal in the Havana municipality of Guanabacoa. The research employs a mixed methodology with a transversal, descriptive, documentary, and field approach. Concurrent triangulation is used for the collection and analysis of both qualitative and quantitative data. The sample is based on 112,237 visitors to Havana in 2021, with approximately 95 respondents selected, allowing for a margin of error of 10% and a confidence level of 45%. The characteristics of the environment and the existence of a demand segment interested in experiences related to Guanabacoa’s culture enable the development of the "Guanabacoa, Cultural Hiking" excursion. The target demand segment has been identified. The designed product, including pricing, distribution, and promotion strategies, demonstrates economic, commercial, and social feasibility. It is concluded that the proposed excursion is viable and attractive for those who value cultural and natural heritage, and it will contribute to the sustainable development of tourism in Guanabacoa, benefiting the local community. The specific area of study is marketing.