Estilos y estrategias de aprendizaje en el rendimiento académico
This article is based on the master's thesis of Alba and Gómez (2014), which aimed to: "Establish the relationship style, learning strategies and academic performance of the students of the Eighth Grade of the Colegio Alberto Santos Buitrago of the Municipality of Socorro - Santander", answers the questions: is there a relationship between learning styles and strategies with academic performance? Thesis that used the inductive method with a correlational (non-experimental) design, to recognize that there is an effective relationship to improve academic achievement when students are able to explore, appropriate and use their own learning styles and strategies. Their results, also, are a reference of support far the orientation of training processes that teachers can use in their classrooms to improve their students' performance levels
Afectaciones en la salud pública inducidas Por el uso del glifosato en el putumayo, Colombia
Central Issue: Colombia has had to live a continuous fight against drug trafficking, a way to counter terrorist groups, is to eradicate illicit crops; through aerial spraying of herbicides in areas where these groups were mobilized. In an attempt by the Colombian government to combat them, did not measure adverse effects eradication plan causing various harmful effects on public health related areas fumigation. Objective: To analyze the impact to public health from the use of glyphosate herbicide. Methodology: the collection of scientific publications in which the level impacts public health in the region of Putumayo is evident dueto aerial spraying with the herbicide glyphosate was performed. Results: In Colombia, the issue of public health in relation to the use of herbicides is not a matter of such importance as is the eradication of illegal crops. Conclusion: The lack of veracity of studies on the effects and consequences caused by use of herbicides is a clear example of the lack of information on possible alternative herbicides that do not conflict with human, animal and environmental.
Evaluación de la morfología ovárica en hembras Sacrificadas en la planta de beneficio animal de san gil
The purpose of this research was to analyze the morphology of the ovaries in fema les slaughtered animal onthe ground benefit of San Gil. IAfter collected were carried out the different variables; the number of folliclesand identification ofthe stage body was observed I luteum. As a result had to the average weight ofthe fema legonads was 8.24 gin the right ovary and 7. 7 gr left ovaries, 98% of ovarían follicular structures presented, inwhich an average of 31.572 appreciated follicles in the ovaries 31.486 right and left ovaries, the average valueof these showed no significant difference (p>0.05) between the ovaries. 70 pairs of ovaries analyzed, 75. 71 %(53 females) had CL in one or both ovaries and 24.29% (17 females) had no corpus luteum in any ofthe ovary.Of the 53 fema les who had corpus luteum, 64.15% (34 fema les) presented corpus luteum in the right ovary,28.30% (15 females) in the left and 7.55% (4 females) presented CL in both gonads. Females showed corpusluteum in one or both ovaries zeal may have presented above, beca use the corpus luteum grows on the site ofovulation in the previous heat.
De la no procedencia de rebajas de pena En la ley 1098 de 2006
Youth violence grows daily, has become a safety issue, the criminal activities of minors have understood thatthe system of Adolescent Criminal Responsibility -SRPA- enshrined in the Code of Children and Adolescents (L.1098, 2006) as a special law faces a Code of Criminal Procedure established for adults. Presenting a legalcontradiction to face a justice system with a lower standard for the integrated under international law toconstitutional block. Research "From No provenance sentence reductions in Law 1098/2006" is legal basetype, studied law Childhood and adolescence and its impact on young offenders in the illegal conduct andoffenses, which are generating in society a sense of impunity. It concludes two aspects: One regulations for aminor to under international law faces and creates a legal contradiction with the Code of Criminal Procedureestablished for adults. A inappropriateness of reductions in the penalties that the L.1098 / 2006 refers to theL.906 / 2004 when the Code of Childhood and adolescence are spoken of rehabilitation measures of child andadolescent training, prevalent rights over any other rights as stated in the Colombian Constitution.
system of criminal responsibility for adolescents
Impactos ambientales generados por la Exploración sísmica en la industria Petrolera colombiana. (revisión)
Currently in Colombia is studies of oil exploration through the technique of creating artificial tremors "EARTHQUAKE", the activity that generates in the environment of a large amount of negative impacts that deteriorate the ecosystems of the operated a reas. In the present work was to determine the progress of the investigation into the environmental impacts generated by seismic exploration in the oil industry. Which is enhanced through the search far information on the internet collecting bibliographic documents in the search engines: Google, Scielo, Science Direct, Dialnet Academic and Google. To others it took into account the official pages of the Ministry of Environment and Sustainable Development, Ministry of Mines and Energy, National Hydrocarbons Agency, Comptroller General of the Republic, and ECOPETROL. Finding that the seismic activity in Colombia has exploratory record from the 50s and continues to date without further environmental restrictions, even when large companies and the environmental authorities confirm again and again the commitment which they acquire from preservation and conservation of the environment. Petroleum Activities should be developed under a prevention approach and responsible handling of all the environmental and social impacts that generates, ensuring the compliance with legal obligations and social responsibility, not only looking far the economic power, but a commitment to sustainability. The development of the oil industry must be reconciled with the environmental sustainability, through a rigorous monitoring of the mysteries and harmonize the exploitation of this resource so important with the conditions of the environment to contribute to the development of the country, since Colombia cannot afford to stop receiving millionaires resources, and must find more hydrocarbons and expand the reservations.
La desvinculación de empleados de carrera Administrativa nombrados en Provisionalidad en colombia
This article aims to analyze the problems that exist, dueto the positions taken by both the Constitutional Court and the Council of State regarding the separation of those who have been named in provisional charges of administrative career, which has led to the occurrence ofso-called train wreck, whose ultimate consequence, a sample of legal instability in our country. Dueto this, it is necessary first to review the current regulations applicable to public servants' career, as well as appointed provisional, in order to obtain clarity in the decisions that are to be adopted by part of the nominator and what the legal tools that enable an adequate defense to those who seek to reclaim their interests are. Likewise, it is important to determine the nature of the administrative act and under what parameters should be issued, without infringing the rights of employees or cause harm to the job security ofthe same. It is therefore that there should be parity between the various criteria established in the jurisprudence, not only of the Constitutional Court, but also the Council of State, since if there is uniformity in the decisions of these two corporations, it will be easier to judges establish a position on it.
La trashumancia electoral como una amenaza Latente a la democracia. El caso del municipio De el palmar santander
This article from exploring the need to identify and analyze the existence of the phenomenon of electoral transhumance one consequence of the lack of controls by the Administration and permissiveness with which it is addressed during the elections, with even the knowledge of alerts that have been issued by sorne authorities and the history of previous years , namely Case Palmar township Santander, which has undergone several complaints for the review of the registration of identity cards that may lead to impeachment and ultimately nullify the Inscriptions of them before the National Electoral Council, an activity that involves UN commitment of the authorities towards socio avoid a problematic policy that limits transparency , the electoral security direction and more importantly democracy the municipal environment.
Las bandas criminales frente al ordenamiento jurídico penal colombiano, "caso: clan usuga''
Problem, Judicial operators are facing crimes and crimes system. It is not isolated atrocities, but articulated collective actors in a given context. Objective. Determine the status of criminal gangs located in the territories of paramilitary and rebel groups that perform the same criminal activities of these groups mentioned. Methodology. Focus. Legal partner that seeks the practice of criminal law on criminal gangs. Kind of investigation. Descriptive looking specify the properties of these criminal gangs. Method. Applying theoretical induction and deduction. Results. Criminal gangs BACRIM not cuadrarían with those of an illegal armed group or Rebel features. Crimes against humanity are widespread acts (against many victims) and systematic (according to a plan or policy); acts that are carried out by State authorities or by private persons and especially directed against the civilian population. Conclusions. There is a gap in the Colombian penal system that has not allowed an effective response against criminal gangs, beca use the penal system is mounted on the basis of an individual prosecution, and crimes system, war and lessa humanity, to involve more than 10 people in a process generate delay in hearings and processes and in sorne cases the terms expire.
Los dilemas de la contratación Pública en colombia
In state institutions fractionation of public procurement has sought to evade the "Bidding " , reducing it to a number of contracts for a mínimum of work amounts , resulting in higher costs and poor quality of works , advances and total payments without execution total construction without the full policyholders and other guarantees of law. The Single disciplinary Code, established disciplinary functions and preferential power to control entities and thereby seeks to waist officials taking or squander the money of the nation. A mockery Procurement Act by the Contractor and Contracting is evidence, there complicity with officials responsible for preparing the specifications that establish conditions for only meets a specific company. At first glance and the latest administrative acts that regulate public procurement there is a mismanagement of servers or state officials.
Diseño y elaboración de ladrillos con adición de pet (material reciclado), para núcleos rurales del socorro
Currently the Socorro city it is not immune to the current concern for the preservation of the environment and poor disposal of solid waste produced by the productive sectors identified as the main causes of environmental degradation, seeing the Municipality subject to criticism for the problems generated by these and especially by contamination of water sources. This project aimed to design and develop brick blocks with addition of PET, using recycled material from solid waste generated in the same rural areas, where the suitability of the environment and pilot testing was conducted solid waste generated in the villages studied were assessed (bottles and other plastic waste) materials required as input for making bricks; further materials to mix, sand, cement, water and PET are characterized, for designs of batching and construction of specimens of bricks, that by analyzing the results obtained in the laboratory, it was intended develop an alternative reuse and use of plastic containers, in order to make possible the implementation of a new resistant product with recycled material, making it possible for communities to live together in the near future in harmony with nature.
Las habilidades comunicativas como herramienta pedagógica para fortalecer el pensamiento lógico
The shortcomings in the processes of reasoning, abstraction and generalization found in the second grade students of “Escula Departamental La Inmaculada” in the Municipality of Palmas del Socorro, showed a low development of logical thinking when performing the various activities proposed in the classroom; Therefore, ludic- pedagogical activities (oriented from the communicative skills), were implemented in order to strengthen those cognitive processes. The methodology was based in the socio-critic paradigm with a mixed approach, based in the inductive- deductive method and the action with pedagogical intervention. The execution of the strategy generated changes in the population; the activities motivated students and made them aware of the importance of the processes that require logical thinking for their solution. By confronting the results with the theoretical framework and the background, researchers found that communication skills are tools that promote the construction of new knowledge and strengthen the cognitive-social structures of the students.
Formación de guías turísticos para la enseñanza de la historia de el socorro - santander
The environment we inhabit is important for the cognitive and social development of young people today since all their experiences will mark the path that will determine your life, by this and taking advantage of the immense wealth history and culture that arises in the municipality of El Socorro found the need and possibility of forming guides tourist school and thus contribute with significant knowledge in each one of the young people who participated in this research This began with a diagnostic test that served as the basis for the development of the pedagogical strategy supported by theorists such as David Ausubel, Jerome Bruner, Lev Vygotsky, in addition to the guidelines and standards of competence for the area of social sciences. This activity investigative is meeting delimited by the line of research ̈diseno of strategies didactic specific motivating with an approach ̈cualitativo ̈ that leads towards an analysis descriptive and detailed of situations and behaviors observed, which served for make the respective follow-up and raise them activities necessary for enhance the knowledge, return it significant and so to certify the grade of knowledge reached by each student by means of the logo of guide that each one achievement get.
La experimentación como estrategia para el desarrollo de la competencia científica indagativa
This research has the general purpose to develop the scientific inquiring competency taken as pedagogic strategy the experimentation in the fifth grade students of the school “Paramito Sede A”, to respond to the deficiencies related to this competency identified through the results gathered in the diagnostic test. For the design and This research has as general purpose to develop the scientific inquiring skill taking as pedagogical strategy the experimentation with fifth grade students of “Paramito Sede A school”, to respond to the deficiencies related to this competency identified through the results gathered in the diagnostic test. The type of investigation used for the design and application of this project was the case study with a mix approach, an investigation-action design, and an inductive-deductive method. The analysis of the information obtained proved that the pedagogic strategy used developed in the students the performances of the inquiring competency for proving, establishing and verifying hypothesis, data registration, instruments identification, argumentation, scientific method identification, results interpretation, graphic interpretation, graphic handling, scientific language, and information management in a systematic, organized and coherent way; when comparing the diagnostic test results to the final test, it showed that the students that were in a low level achieved a high level, and the students that were in a basic level achieved a superior level.
Acto administrativo y nuevas tecnologías
The society of the information and of the knowledge has generated changes in all the relation levels. Today the persons, company and government have the possibility of generating communication across electronic means. Nevertheless, the government is submitted at the beginning of legality – moreover than the persons and companies - in the way of communicating, establishing detailed procedures that they assure that all the decisions that from there should take they are exact to the constitution, the law and the democratic beginning. That's why, it proceeded to be checked which are the inputs that from the new technologies he has been granted to the State and to the administrative act, main form by which creates, modifies or extinguishes juridical situations of interest of the society. The main review sources were the law, jurisprudence and doctrine, articulated under a systematical investigation.
information and c o m m u n i c a t i o n s t e c h n o l o g y
society of the information and of the knowledge
Efectos del glifosato sobre la salud humana
Glyphosate and its effects is an interesting research topic because it involves public health of the nation. Within the literature review carried for some time can be seen the adverse effects it brings pesticide individuals. This project aims to collect information on existing research on the effects that glyphosate on human health from exposure, which was developed through a research methodology that allows descriptive detail each articles, research and reports that Colombian and international scientists have proposed against the use of glyphosate. The results found in this process is the confirmation that glyphosate produces side effects or disease dermatological,respiratory,carcinogenic, subfertility, gastrointestinal, bone and others, enabling believe that its use should be eradicated because it is expensive not only economic, but social in the country. It can be concluded that glyphosate is an issue to take in the sights not only for its use and harm to the environment and human health, but those officials responsible for marketing it and wanting to bribe the results of investigations made solely for the purpose want to profit from their personal interests because of human life.
El desarrollo jurisprudencial del derecho Fundamental al agua potable el caso el municipio de socorro santander
This article takes an exploratory approach to the concept, scope and components of the constitutional guarantees of the exercise of the right to drinking water, in the context of national law, in order to analyze the special characteristics and legal place, object and others around his consecration and case law developments. The right to drinking water and thus the basic sanitation is seen as a guarantee that allows the satisfaction of rights inherent to human beings, such as life, health and human dignity, therefore your satisfaction implies an obligation on State who has supported their bases on a social model and in law why the study focus of this article will generate important and involves the ability to conceptualize on this right that must imprimírsele a higher content because it involves the possibility that it is guaranteed not only in the immediacy but to future generations, a postulate that strengthens when we talk about the rights of future generations. Therefore, to clarify the case of a municipality as the Socorro Santander involves determining the shortcomings that have been generated from the municipal structure and have conditioned access to drinking water for the city even though it is a problem that has not been substantiated initially in the allocation of resources, why is the ability to elaborate on the issues surrounding the country and is no guarantee of the right to water for all as enshrined in legislation and other regulatory provisions underlying model State and its essential purposes.
constitutional guarantee fundamental law
Fuentes de financiamiento para las mypimes Comerciales familiares de bucaramanga 2006-2010
When it comes to funding source for company growth and increased profits in family MSMEs, it is common that the entrepreneur is supported only on their personal savings or those of family and even those of friends; if they were insufficient and inadequate, agree to a more formal channel, such as Financial Banking. Some funding sources are only used for daily operations or expansion of a business, so also choose to participate in a government program to provide funding to MSMEs; the National Government seeks to promote access to credit resources by the guarantee scheme joint ventures, supporting and developing alternative financing mechanisms through public trust and through cooperation agreements with third parties. This research is being developed around the implementation and effects of bank credit as the main source of funding in family businesses in the commercial sector of Bucaramanga in the second presidential term of Dr. Alvaro Uribe Velez (2006- 2010), analyzing the effect credit growth of the company, because today do not have a study of this type.
La descentralización y autonomía De los municipios Proceso incompleto o desigual
The end of the decentralization, it is that the needs of the population are known, attended and solved in an opportune way by the administration, and that better way of achieving it if it is effected by the governmental entity that is more near the persons and that is competent to attend with efficiency and efficiency to the population. The process of decentralization in Colombia still is in stage of evolution and one of the major obstacles that he has found to develop is the corruption. The decentralization is conceived as an incomplete process by big deficiencies as for the equality in the assistance of the services and on the harmony between the local, regional and national needs. In Colombia, the fiscal and administrative decentralization initiates in the 80s emphasizing like pioneering of the same mayors' popular election in 1986, but only it is specified openly in the Constitution of 1991. 23 years have happened and still it is not fulfilled by the aims of the decentralization, there being expressed a new centralist preference, which is imputed to the inaccuracy of the procedure and to administrative disadvantages, but that more it has to see with the disability of the leaders to effect the labors that competen to satisfy the needs of the population and in many cases are summarized in that economically untenable entities exist.
This article is intended to show the community at large that the Moorland of Santurbán, which became now the Santurbán Natural Park, is turning into a “headache” for the santandereano peasant from the Suratá municipality, which is rooted in the Eastern mountain range and located on the north side of the department of Santander. The government is seeking to generate different lines for each one of them, which notoriously limits the economic production as well as the peasants' private property in that region. To develop this topic, the Political Constitution of 1991, the current legislation related to the topic and the jurisprudence of the Constitutional Court are taken as the legal framework, just as some other documents on International regulations which have been used to face analogous issues regarding water pollution.
Indicadores academicos de deserción en Estudiantes de pregrado de la universidad libre - Seccional socorro
This project aims to diagnose the academic factors involved in the dropping out of undergraduate students in the first three levels of formation at "Universidad Libre - Sectional Socorro", with a type of transversal correlational research. Since it will check whether the presence of certain factors or variables affect the behavior of others. This through objective statistical tests where the data collection and analysis of the same, will be made within a specific time period, in this case in the second half of the year 2016. As preliminary results, were found: the more common problematics presented by the students at the academic level, As well as the characterization of the study habits applied by the students, the activities to improve the academic performance, the identification of sorne strategies used by teachers to counteract this problem and the role played by teachers in these cases. Concluding that the University dropout is considered a very general problem in educational institutions; and that it is sti/1 needed to work on the factor that has to do with teaching strategies to reduce it.
Corn (Zea mayz) production with 3 different types of organic fertilization systems
The objective of this research was to evaluate three different types of organic fertilization systems for the production and commercialization of corn (Zea Mayz), which was developed in the Hacienda Majavita of the Universidad Libre - Socorro. The treatments were categorized as follows; (Treatment 0: Chicken manure, Treatment 1: Chicken manure + Foliar Fertilizer (TriadAMIN) and Treatment 2: Fertiolmo In the pre-seeding, that is, 15 days before the planting, a procedure was carried out in order to neutralize the acidity, disinfect the soil and also nourish it with Ca and Mg, for this purpose, in the treatment 0 were mixed 100 gr of chicken manure + 30 gr of dolomitic lime / site, and for the remaining treatments, 100 gr of fertiolmo + 30 gr of dolomitic lime were added. The experimental time of this investigation was 105 days and the variables of the height of plants, biomass production and mortality were analyzed. Significant differences were obtained (p> 0.05) for the 3 evaluated treatments, referring to the height of the plants; with the treatment 2 (Fertiolmo) being the one with the lowest growth, achieving an average 118.67 cm, followed by treatment 0 (Chicken manure) with 131,81 cm average and treatment 1 (Chicken manure and TriadAMIN) with 142,18 cm. In the production of biomass, no significant differences were observed between the treatments (p> 0.5), however, the expected results were not obtained because the cut was made in January when the summer started. Finally, no significant differences were observed (p> 0.05) in the total mortality among the treatments experienced, however, treatment 0 (Chicken manure) had the lowest mortality rate. The results of the experiment under study suggested that, in particular, foliar organic fertilizer (TriadAMIN) should be applied until the last week before ensiling
Nutritional assessment of protein-energy supplements and their effect on weight gain in sheep.
The growing scarcity of foraging resources during dry seasons negatively affects production, resulting in production parameters decrease because they do not meet the nutritional requirements of animals in livestock production. The aim of this research was to nutritionally assess supplements with protein-energy sources typical of the region (Socorro / Santander) such as cottonseed, composted poultry litter, cane molasse and hay from star grass in the feeding of sheep in the growing stage, through bromatological composition analysis, in vitro digestibility of the dry matter (DIVMS) of the experimental supplements and its effect on the weight gain of the sheep. The content of nutrients such as protein and ash decreased linearly over time (p <0.05), in a period of 60 days, the level of fibers increased negatively affecting the DIVMS, which decreased over time (P <0.01). Significant differences were observed (P <0.05) in daily gain weight gain between supplemented sheep compared to those that were only grazing. Obtaining at the end of the period a higher weight for sheep supplemented with cottonseed (SP). In conclusion, supplementation with protein-energy sources improves weight gains in times of foraging resources scarcity.
¡Soluciones sostenibles a las necesidades energéticas de la Universidad Libre Seccional Socorro – Un Camino a la Excelencia!
La Universidad Libre, consciente de su compromiso con el Ambiente y la Proyección Social, ha venido desarrollando un proyecto con el objetivo de plantear soluciones energéticas haciendo uso de fuentes de energía renovable que a su vez sirvan de laboratorio en el proceso de formación de los estudiantes. El proyecto, actualmente se encuentra en su segunda fase, durante la primera, que inició en enero del año 2017, se diseñó e implementó el Parque Solar Majavita, el cual se compone de un sistema de generación fotovoltaico y de un sistema de respaldo basado en baterías. En la segunda fase, se está realizando el diseño y montaje del Parque Solar del Café, y, durante la tercera fase, se realizará el proceso de certificación RETIE de los sistemas, para su posterior registro ante la electrificadora como autogeneradores, y también, la implementación de un laboratorio en Energías Alternativas. El sistema de generación del Parque Solar Majavita se compone de 15 paneles fotovoltaicos de 310W STC, y el del Parque Solar del Café de 24 paneles de 315W STC, así con el brillo solar del Socorro (5 horas), estos sistemas generan una energía aproximada de 8.5MWh/año y 13.8MWh/año respectivamente (equivalente a la energía consumida por la iluminación de los salones y por la planta torrefactora de café), evitando así, una emisión de CO2 de casi 4 toneladas al año (de acuerdo con la calculadora de la Unidad de Planeación Minero Energética de Colombia – UPME), lo cual a su vez, es equivalente al dióxido de carbono procesado por alrededor de 425 árboles con 10 años de edad (de acuerdo con la calculadora de la Agencia de Protección Ambiental de Estados Unidos - EPA). Por otro lado, gracias al sistema de respaldo, se cuenta con una autonomía en el sistema de iluminación de los bloques de aulas, de alrededor de 5 horas. Dado que el proyecto se enmarca en el ámbito académico e investigativo de la universidad, con este se busca desarrollar la línea de energías alternativas en el programa de Ingeniería Ambiental, para lo cual, se creó una electiva, así como, un semillero de investigación en esta área, y como parte del proceso de formación en investigación, con ayuda de estudiantes y auxiliares de investigación, se realizaron estudios acerca de la variación de: la trayectoria solar, la radiación solar, los vientos y la nubosidad, a lo largo del día y del año, y además, se determinó el consumo promedio y máximo a lo largo del día y del año de cada uno de los bloques de aulas. Adicionalmente, en el marco de la Proyección Social, se han realizado eventos de divulgación en la región, con los cuales se busca sensibilizar acerca del cambio climático y generar interés en las soluciones dadas por las energías renovables. ¡Es así, como las energías limpias son en la Universidad Libre Seccional Socorro, un camino a la excelencia!
Tertiary roads should be a trend within the Agro-Sciences for the development of the rural sector
Tertiary roads are vital for the transport of products from the rural settlements to the population centers and vice versa, they are also necessary to access the education and health centers; in general, they allow the exchange of goods and services, however, their condition in many cases is inappropriate for traffic, especially in periods of rain due to lack of maintenance by local administrations, because of the limited economic resources, the great amount of roads, and the absence of organization and participation in the community. The outdated in the cartography of the network of tertiary roads adds to the situation, as it is not clear how many kilometers of road each municipality has. The roads and their status are an indicator of development for the regions and countries, therefore, it is important to guarantee resources and perform maintenance activities to ensure traffic in appropriate conditions of speed and comfort, being necessary the periodic cleaning of the lateral channels (ditches) and the sewers and their drains, since they are important structures to ensure the good condition of the running surfaces. Using digital media to update cartography in the municipalities must be within the local development plans. The achievement of resources at the national level should be a continuous strategy to build rural paved roads, which guarantee a good quality surface for a long time, aspect that allows a constant flow of raw materials to contribute to the development of the regions.
Exploring the tax culture in the municipality of Simacota: the case of the unified property tax.
Colombia's tax collection levels are preceded by an important factor, such as the taxpayer’s willingness to comply with the payment of tax obligations, which can be interpreted as a tax culture. This characteristic is the set of behaviors that unify attitudes of responsibility, conscience and commitment in a taxpayer. The importance of the tax culture in a country, is constituted in the reduction of tax evasion levels and in the increase of the collection rates for this same concept. The objective of the present work was to explore the tax culture in the municipality of Simacota, Santander, Colombia. For this, a survey was applied to forty potential taxpaying citizens of the unified property tax in the municipality. As a result, it was found that the perceptions on taxes, in general were similar and tending to voluntary payment, however, the responses of some taxpayers suggest that they comply with their obligation due to the pressures of current tax laws..
Informality in trade: analyzing the problem from a general perspective.
This article, from a reflexive perspective, exposes the causes associated with the growth of informality in commerce, trying to contextualize the socio-cultural environment of the Socorro municipality. For the development of the research, several studies, statistics and considerations were examined in national and international contexts, from highly industrialized countries with great economic growth, to countries considered as emerging economies, very similar to Colombia. Most of the material consulted, was obtained from publications made in specialized journals on the subject, allowing to approach the phenomenon from a more technical perspective. The results indicated the existence of various aspects as conditioning factors of the businesses. Within these, those related to the level of economic development and those concerning legislation are reiterative, although it is important to point out that it is difficult to rule out the complex interactions between these as conditioning factors of commercial informality
Forensic audit and the fight against financial crime: an overview.
Corruption is an issue of constant concern for companies, organizations and governments. In recent years, the methods for illegally appropriating money have increased. Facing with this problem, there is a need to promote a new accounting sub-area that effectively contributes to mitigate financial crimes. Although the results of the investigations of some processes have been effective, and the forensic audit represent a great support, in Colombia should be considered from the academy to train more in this aspect and to include it within the curriculum of accounting programs as an essential academic space. In this sense, the present reflection article takes into account general aspects of forensic audit in order to advance this subject in Colombia.
An overview of the factors associated with tax evasion
Tax evasion is one of the biggest fiscal concerns that governments face in several world regions. Latin America is one of the territories that suffers the most from this problem. Despite of the constant efforts, the tendency to evade taxes continues and is a critical issue that affects the fiscal deficit. In this sense, the objective of the present work was to explore causes and factors that are generally determinants of tax evasion. For this, a reflection based on specialized information from secondary sources was used. As a result, it was obtained that the associated and conditioning factors are diverse and range from those related to the person to those that imply the structure of the system. As for the system, the lack of confidence in the government, the high tax rates and the complexity in the payment processes are conditioning tax evasion. Although there have been numerous efforts to combat this problem, such as reforms to the tax system and different campaigns, these have met with questionable success
Principles of the organic law of territorial planning in the framework of the Colombian post-conflict.
The Organic Law on Territorial Ordering (LOOT) presents two principles which guide the territorial ordering in a gradual and flexible way, that is, it allows the progressive and ample improvement of the decentralized entities, however, the current social and legal change that Colombia faces in the post-conflict generates the need to find solutions to broad problems. The objective was to determine the applicability of the LOOT due to the principles of flexibility and gradualness in parallel to the current post-conflict process, pointing out the need to establish the constant and non-temporary purpose of the "Peace zones". The methodological strategy used for development is socio-legal because they have an impact on society that conditions the post-conflict legal framework. The expected results with the investigation are to establish the principles of LOOT as guarantors and beneficiary for the creation and stability of peace zones, through the guidelines set out in a legislative act.
The right to digital oblivion: evolution of the right to the removal of personal data.
Colombia is one of the Latin American countries that establishes within its legal system, the treatment of personal data, according to Statutory Law 1581 of 2012, its regulatory administrative decrees and jurisprudential development. Actually, research in digital law is fundamental to understand the technological world that is developing and is constantly evolving. In it, a series of paradigms are discovered every day, one of them is the right to be forgotten on the Internet, which, refers to concepts such as privacy, and also involves the inherent faculties of the human being, fundamental for its existence. Currently, there are very few harmonious and new advances in the protection of personal data, which means that, every day, the information of millions of people around the world is exposed on the Internet. Therefore, it is necessary to emphasize that the right to be forgotten in Colombia, and several countries, has generated great changes and innovations, as a result of the requirements of the regulation on the protection personal data or habeas data, however, the contextualization and application of the right to oblivion has been scanty and non-existent including the rights related to this faculty.