Facultad de Ciencias Económicas y Empresariales

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Alfonso López Creativo: Un enfoque holístico de desarrollo a través de prácticas Deportivas, expresiones artísticas y fortalecimiento comunitario 2024
(Universidad Santiago de Cali, 2024) Amézquita Cortes, Jairo Alejandro; Burbano Muñoz, María del Mar; Pulido Enríquez, Karen Masiel
The document details the development and proposal of the Alfonso López Creative an sports and artistic project, which aims to be applied in the Alfonso López 3era Etapa neighborhood located in Santiago de Cali, Colombia. This study focuses on addressing social problems that affect the physical and emotional development of children and adolescents in vulnerable contexts, specifically those exposed to high levels of insecurity and violence; seeking to offer participants constructive alternatives for the use of time, improve their physical and emotional development, and strengthen the social fabric of the community. A mixed methodology is applied for contextual analysis, which includes data collection through surveys and interviews, and comparison in databases. The results of the study show the benefits of applying the artistic and sports project, such as the increase in the participation of children and adolescents in constructive activities, the improvement in physical and mental health indicators, the reduction of risk behaviors and the promotion of a safe and conducive environment for integral development. Furthermore, it is expected that the project will contribute to the generation of social capital and soft skills among the participants, thus strengthening the sense of belonging and community cohesion.
Amenazas y desplazamiento forzado en colombia en los años 2010-2019
(Universidad Santiago de Cali, 2021) Pérez Pérez, Isabella; Tayakee Sanchez, Tathiana; Vargas Rojas, Marlyn Vanessa
This paper aims to determine the relationship between threats and forced displacement in the municipalities of Colombia for the years 2010 - 2019. Econometric estimates were made on the conflict and violence data of the CEDE panel, with the purpose of determining the association of these variables. With this information, it was obtained that the explanatory variables such as homicides, terrorist acts and enforced disappearance present a positive and significant relationship to forced displacement in the municipalities of Colombia. In addition, the development of the work seeks to provide a description of the characteristics of displacement and threats, taking into account the conflict situation in the country.
Análisis a procesos sancionatorios formato 1732 relevancia tributaria vigencia 2016 y formato 2516 vs formulario 110
(Universidad Santiago de Cali, 2020) Bedoya Gálvez, Claudia Liliana; Tovar Ardila, Maryury; Gongora Vanegas, Boris
Reconciliations allow the consolidation of accounting book records with calculations made in the income statement, thus identifying differences resulting from the record control. It originates through the decree implemented in 2017 issued by the Ministry of Finance and Public Credit, Article 772-1 E.T Decree 1998 of 2017 is approved and regulated. The purpose of this investigative work is to strengthen knowledge and identify how harmful and relevant it is for the taxpayer, because it minimizes the risk of incurring errors in tax returns, avoiding cost overruns derived from the correction of said errors and penalties in the preparation of form 110 and form 2516. The results show that the taxpayer must comply with control elements that constitute the tax conciliation. There are two ways to issue the report: through the (SIE) the taxpayers who must do it and display it when required by the DIAN, prioritize the technical specifications, deadlines and conditions for the conciliation report under resolution 20 of 28 of march 2018. According to the entire technical process, the differences between accounting and tax information are established: Permanent differences, those that are not reversed in periods later and temporary that are the product of reversal in future periods and that is related. In conclusion, taxpayers must comply with basic aspects to carry out a legal and successful tax conciliation. Numeral 2 of article 1.7.1 (DUR) 1625 of 2016 in Tax Matters.
Análisis comparado de las brechas salariales por género entre el tercer trimestre de 2019 y el tercer trimestre de 2021 para cali y su área metropolitana
(Universidad Santiago de Cali, 2021) Perez, Catalina; Obregon Morales, Johyner
Wage discrimination continues to generate a broad paradigm among economists and researchers who try to explain the origin of wage differences between men and women. This research aims to estimate the gender wage gap for the city of Cali and its metropolitan area between the third quarter of 2019 and the third quarter of 2021, using as a database the large integrated household survey (GEIH) provided by the national department statistics (DANE). Wage differences due to human capital characteristics and unobservable effects or discrimination factors are estimated using the Oaxaca Blinder wage decomposition method. The results show the increase in total wage gaps during the two periods 1,1% and more pronounced in feminized activities 8%, where women are highly concentrated, while in masculinized activities where female participation is very low, women have higher labor income higher hourly averages than men, which reverses the gap in favor of women (-8,3%; -10,6%). Although women have managed to match the levels of productivity represented by the traditional factors of human capital (education and experience) which continue to be relevant to understand the behavior and evolution of the gaps in many sectors of the labor market, these factors only manage to explain a very small proportion of the pay gap.
Análisis comparado de las brechas salariales por género entre el tercer trimestre de 2019 y el tercer trimestre de 2021 para Cali y su área metropolitana
(Universidad Santiago de Cali, 2022-11-28) Perez, Catalina; Obregón Morales, Johyner
Wage discrimination continues to generate a broad paradigm among economists and researchers who try to explain the origin of wage differences between men and women. This research aims to estimate the gender wage gap for the city of Cali and its metropolitan area between the third quarter of 2019 and the third quarter of 2021, using as a database the large integrated household survey (GEIH) provided by the national department statistics (DANE). Wage differences due to human capital characteristics and unobservable effects or discrimination factors are estimated using the Oaxaca Blinder wage decomposition method. The results show the increase in total wage gaps during the two periods 1,1% and more pronounced in feminized activities 8%, where women are highly concentrated, while in masculinized activities where female participation is very low, women have higher labor income higher hourly averages than men, which reverses the gap in favor of women (-8,3%; -10,6%). Although women have managed to match the levels of productivity represented by the traditional factors of human capital (education and experience) which continue to be relevant to understand the behavior and evolution of the gaps in many sectors of the labor market, these factors only manage to explain a very small proportion of the pay gap.
Análisis comparado de los efectos económicos generados por la implementación de la facturación electrónica en algunos países de Latinoamérica
(Universidad Santiago de Cali, 2019) Campo, María Isabel; Quintero Sánchez, Noer Yulma
This final report aims to raise awareness of the economic effects generated by the implementation of electronic invoicing in some Latin American countries, as well as to show the main advantages and disadvantages that the process brings. This research found a sample of 50 public accountants from the city of Cali, also conducted two interviews with Mr. Edison Ordoñez Tello and Erick González (fiscal reviewers) and according to the results of the field work, the main advantages that the implementation of electronic invoicing brings are: cost savings, process efficiency, environmental conservation and avoidance control, among others. As for the main disadvantages, unemployment, costly updates and the risk of viruses. According to the experiences of Latin American countries where considerable progress has already been made in the subject, it must be considered that for the companies and accountants that work in them it is important and necessary that they are adequately trained and advised in billing electronics as well as getting the right technology provider based on company size and billing volume, so it's a good time not to wait the last time or deadline to do so because of the challenges and challenges that implementation entails.
Análisis comparativo de la sección 28 sobre beneficios a los empleados de las NIIF para pymes en Colombia, México, Perú, Argentina y Ecuador
(Universidad Santiago de Cali, 2019) Suarez Contreras, Iruah Stella; Ocampo Delgado, Juan Sebastián; Gálvez Monsalve, Jhon Fredy
Análisis comparativo del desempleo juvenil entre hombres y mujeres en cali y área metropolitana para el tercer trimestre del año 2019
(Universidad Santiago de Cali, 2021) Burbano Sossa, Daniela; León Navia, Paola Andrea; Obregón Morales, Johyner
Young people face different obstacles when entering the labor market. The purpose of this research was to comparatively analyze youth unemployment between men and women in Cali and its metropolitan area for the third quarter of 2019. This research was inferential and a binomial model was used to carry it out. This work was carried out with secondary information from the DANE page. The results show that women are more likely to be unemployed (56.5% unemployed women vs. 43.5% unemployed men). However, gender is not the only variable that affects youth unemployment. In conclusion, the work shows that the applicant's education increases the probability of job engagement for women 1.8%, as opposed to the probability of job engagement for men 1.0%.
Análisis comparativo del perfil del administrador de empresas de la Universidad Santiago de Cali con el perfil propuesto por Tuning para América latina (Colombia)
(Universidad Santiago de Cali, 2020) Aguas Muñoz, Beatriz Lorena; Mesa Galvis, David; Vargas García, Lina Marcela
The different evaluations and follow-ups to undergraduate programs of universities, contribute greatly to improve the quality processes of educational institutions, facilitate self-assessment, self-control and the ability to adapt to the needs of society and clearly strengthen the formation of the students. In 2014, Tuning Latin America was carried out, a study that analyzed the profiles of the undergraduate program of Business Administration of the Universities of Latin America to finally propose the specific competences that the graduate of this career must have to face the labor market and professional, it is necessary to analyze the profile proposed by this study compared to the profile of the Business Administrator of the Santiago de Cali University.
Análisis de la Confiabilidad del Blockchain para el Desarrollo de Criptomonedas
(Universidad Santiago de Cali, 2020) Barrera Martínez, Jaen Williams; Díaz Grajales, Carmen Alicia
At present, the world is betting on new business ideas developed through the internet, that only with a clip can any business vision, consumer acceptance and the opportunity it gives to ideas materialize, They have made phenomena such as cryptocurrencies have come to stay, so much is their acceptance that there are already ATMs to exchange cryptocurrencies for national currencies, being bitcoin, the main cryptocurrency and the most recognized by the world market. Thanks to the blockchain system, which is the safest tool to encrypt cyber developments today, and its birth was in conjunction with the creation of bitcoin, cryptocurrency has been a worldwide phenomenon and its great acceptance is due to the implementation of the blockchain
Análisis de casos de la competitividad de cinco pymes de la industria de la comunicación y artes gráficas del Valle del Cauca, afiliadas a Andigraf Diciembre 2018
(Universidad Santiago de Cali, 2019) Bedoya Jiménez, Jessee Alejandra; Bravo García, Saulo
Análisis de factores ambientales y sociales en la implementación de proyectos de energía fotovoltaica en las empresas del municipio de Santiago de Cali
(Universidad Santiago de Cali, 2020) Valencia Cantillo, Maria Elena; Hernández Cuellar, William Felipe; Vargas Calderón, Diego Fernando
Análisis de la creación de valor de las spin off corporativas a través de una revisión de literatura científica publicada entre 2014 y 2018
(Universidad Santiago de Cali, 2020) Gutiérrez Núñez, Karen Lizteth; Enriquez Villarreal, Sandra Jamile; Bravo Garcia, Saulo
The purpose of this research is to analyze the value creation of corporate spin-offs through a review of scientific literature published between 2014 and 2018, for this purpose an exploratory and descriptive methodology based on secondary sources is established, which are investigations that previously dealt with the topic. The results allowed to know the aspects that were treated in the spin-off departures of corporations, the difficulties and the generation of existing value. Among which it is concluded that all the investigations agree that the spin-offs are based on the increase of innovations from companies that are highly competitive in their sector
Análisis de la evasión de impuestos en materia laboral en Colombia
(Universidad Santiago de Cali, 2019) Solis Angulo, Brijith Vanessa; Góngora Vanegas, Boris; Escobar Cabrera, Julio Cesar
Tax evasion is based on labor matters in Colombia. The objective of this investigation is to analyze the tax evasion of labor matters in Colombia. This research was carried out based on documents in electronic databases. The results of this investigation indicate that tax evasion in Colombia is one of the taxes that most worries the tax authority. This shows the attitude of people towards the obligation in labor matters by the employer
Análisis de la gestión financiera como aporte a la productividad, en pymes industriales colombianas (2015-2019)
(Universidad Santiago de Cali, 2020) Orobio Bonilla, Jamel; Landázuri Cortes, John Jader; Mina Naranjo, Juan Camilo; Astudillo Villegas, Ricardo
In this work, the objective of analyzing financial management as a contribution to productivity was proposed in SMEs in the industrial sector of Colombia, in the last five years. For this, a qualitative approach was used, through a descriptive non-experimental study; the sample corresponded to 387 industrial SMEs found in Colombia, according to figures from the Chamber of Commerce; the sources used for the collection of information were secondary. The results identified the main financial characteristics of the SMEs under study; secondly, the business factors that have influenced financial management were determined; Finally, the financial strategies that lead to industrial SMEs to greater productivity were reviewed. It was concluded that financial management has made a great contribution to the productivity of SMEs in the industrial sector in the last five years, insofar as it means that these organizations can carry out the pertinent actions, in accordance with the real situation they must face, thus generating greater productivity.
Análisis de la implementación de la facturación electrónica en Colombia
(Universidad Santiago de Cali, 2019) Castaño Velásquez, Paola; Ramírez Bolaños, Thamy Marcela
The purpose of this research was to analyze the implementation of electronic invoicing in Colombia. This research was carried out initially using secondary sources represented by documents such as books and magazine articles both printed and digital and the technique used was the literature review. Subsequently, the experts in the field were used as primary source, who will be surveyed. The research results show the analysis of the regulations for electronic invoicing in Colombia; knowledge of the assessment of the implementation of electronic invoicing in Colombia by some experts in the field and the formulation of proposals for the improvement of the implementation of electronic invoicing in Colombia. Finally, the respective conclusions will be presented that are related to the development derived from the analysis of the implementation of electronic invoicing in Colombia.
Análisis de la implementación del teletrabajo en las empresas de Colombia
(Universidad Santiago de Cali, 2019) Belalcázar Millán, Julieth; Lasso Montoya, María Camila; Quiroz Macías, Paula Andrea
Teleworking is a form of work organization that consists of the performance of work activities outside the company, using information and communication technologies as support, the purpose of this research is to analyze the implementation of teleworking in Colombian companies looking for know, its beginnings, characteristics, evolution and the Colombian legislation in front of this new modality of work, demonstrating the conditions to take into account for its implementation. This work has secondary sources from the review of documents in electronic databases and four interviews to officials of the Human Resources Area of organizations and / or entities that have already implemented this new work modality, yielding positive results for the company as for the worker. In conclusion, teleworking is a model that seeks the welfare of the worker and that organizations obtain benefits in terms of increased productivity, more efficient processes, lower costs and reduced absenteeism.
Análisis de la importancia de los procesos de auditoria en los sistemas ERP, participes en los movimientos contables de una compañía caleña
(Universidad Santiago de Cali, 2019) Aux Giraldo, Juan David
In the following preliminary draft, the importance of periodic audits to the information systems in electronic environments of the companies is highlighted, since this is where there is an evident risk of generating erroneous data in the company's financial information; where the role of the auditor focuses, in carrying out the multilateral review between physical processes and electronic processes, a need created from the computer evolution, where the volumes of information require structuring a database network in which the auditor must have the knowledge of how to evaluate these databases to issue a comprehensive audit report and demonstrate that the figures obtained in the financial statements are reliable, accurate and their data collection and incorporation in the financial statements complied with the accounting policies of the company The assurance of the information not only consists of the reliability of the financial statements, as has been explained, but also in the protection and encryption of the company's data where the losses or kidnappings of the information are mitigated by ill-intentioned third parties, all These domains are essential in today's accountant and auditor to be a competent and integral professional that helps the industry to make decisions based on the transparency that characterizes the profession.
Análisis de la imposición tributaria como principal causa de la evasión del impuesto al valor agregado en Colombia periodo 2000-2019
(Universidad Santiago de Cali, 2020) Alomía Hurtado, Diana Marcela; Martínez Gómez, Adrián Camilo; Castaño Muñoz, Leydy Geovana; Góngora Vanegas, Boris
The purpose of the investigation was to determine the main causes of tax evasion, including the problem of tax pressure as a trigger. For the study, data on tax collection for income tax and VAT value added tax between the years 2000 to 2019 was used, as well as a documentary analysis of the main studies that have alluded to the subject. The results show that despite the effort by the Colombian State to increase the tax base, which was reflected in the sustained increase in the period of analysis, the figures are not significant in terms of tax collection as a percentage of GDP when compared with other countries in the region, which can be explained by factors such as: little flexibility in the tax system, high tax burden for natural and legal persons, high levels of informality, legal loopholes in Colombian legislation, and finally the existence of incentives economic not to pay; All these factors motivate taxpayers to commit acts of tax evasion and affect by default the fiscal and financial stability of the tax system.
Análisis de la incidencia de las NIIF pymes en la propiedad planta y equipo en una empresa de manjares y productos Santiago de Cali
(Universidad Santiago de Cali, 2019) Agredo Sánchez, Cindy Fernanda; Roldán Heredia, Jenni Stela

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