Criterio Libre
type: channel
publisher: Universidad Libre
language: es
publication name: Criterio Libre
issn: 1900-0642
items: Social Innovation and Sustainable Development in VulnerableCommunities of Bogotá D.C.: Cases of Ciudad Bolívar, Usme, and San Cristóbal Sur
items: Predictive model of maritime port transport of cargo mobilized incabotage and transshipment
items: The teaching of ethics in accounting micro-curricula: Norm or way of life?
items: Metadata proposal for the description of the documentary series Labor Histories in public and private entities
items: Corporate social responsibility in peacebuilding in Bogotá: cases of hotels and travel agencies
items: Background and research of consumer xenocentrism: a bibliometric analysis
items: Technostress: Scientometrics and Future Research Agenda
items: Labor tax wedge in México compared to OECD and APEC member countries
items: Green businesses from the experience of 16 entrepreneurs from the Region Andina of Colombia
items: The Formation in Values of Public Accountants in Colombia in the Face ofthe Corruption Phenomenon: A Study in Two Universities of Bogotá
items: Technological perspectives for risk management in the solidarity sector in Colombia
items: Associativity and marketing: key factors for business competitiveness case study Colombia
items: INNOVATION KEY ELEMENT FOR MANAGEMENT STRATEGIES AND SUSTAINABILITY IN ENVIRONMENTAL, SOCIAL AND FINANCIAL TERMS
items: External dependence of Colombia as a resource-rich economy, an analysis from 2000 to 2021
items: Biotechnological needs of agricultural potential in the department ofCundinamarca for the use of microfinance
items: THE TRANSFORMATION OF MONETARY POLICY: A LOOK AT THE GLOBAL SUPPLY CHAIN PRESSURE INDEX (GSCPI)
items: IMPACT OF HUMAN CAPITAL AND INVESTMENT ON THE DEVELOPMENT OF DIGITAL TRANSFORMATION STRATEGY IN SMES IN THE CUNDINAMARCA REGION
items: EVALUATION OF INNOVATION EFFICIENCY IN SMALL AND MEDIUM-SIZED MANUFACTURING ENTERPRISES IN MORELIA, MICHOACÁN, MEXICO
items: BRANDING AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC AND NARRATIVE ANALYSIS BASED ON THE TREE OF SCIENCE
items: PSYCHOSOCIAL CONDITIONS OF THE PUBLIC ACCOUNTANT IN SANTANDER -COLOMBIA
items: THE ENTREPRENEURIAL INITIATIVE OF THE UNDERGRADUATE STUDENTS OF THE CITY OF VILLAVICENCIO IN COLOMBIA
items: CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE INTEGRATED REPORTS OF SOUTH AMERICAN COMPANIES
items: English (USA) Qualitative Research on the Labor Trajectories of Highly Educated Latino Immigrants in Florida
items: Utility companies accounting
items: Balance between tax legislation and fundamental rights: role of the colombian state in preventing unlawful damages
items: International financial reporting standard 6: conflict of interest in the business managements of the micro, small and medium enterprises in the mining sector in Colombia
items: Loyalty and perceived value in mobile telecommunications services in Colombia
items: Beliefs and subjective environmental norms as predictors of purchase intention
items: Localization of SMEs as a factor of competitiveness: an approach from the capacities of absorption and innovation in companies from Michoacán, México

Social Innovation and Sustainable Development in VulnerableCommunities of Bogotá D.C.: Cases of Ciudad Bolívar, Usme, and San Cristóbal Sur
type: item
description: This article is the result of research that analyzes the role of social innovation (SI) as a strategy to promote sustainable development in vulnerable communities of Bogotá D.C., taking as case studies the localities of Ciudad Bolívar, Usme, and San Cristóbal Sur. These areas are characterized by high levels of poverty, social exclusion, labor informality, and deficiencies in infrastructure; however, they also demonstrate remarkable organizational potential and a notable capacity to generate collective solutions to the problems present in their territories. Bogotá, as the capital of Colombia and a major economic and social center, has faced significant social and territorial challenges over several decades, derived from unbalanced urban growth processes, internal and external migration flows, as well as long-standing structural, social, economic, and educational inequalities. Despite being a city with significantly expanded infrastructure and economic and institutional development, deep gaps persist in access to basic services, employment opportunities, quality education, and the formulation of policies aimed at closing these inequalities. Bogotá still presents a low-quality index in work and housing spaces, which calls for strengthening participatory democracy and citizen inclusion in the provision of public services. These problems are exacerbated in peripheral and informally originated areas, both rural and urban, where large sectors of the population live under conditions of social and economic vulnerability. Thus, this article presents research-based evidence on the role of social innovation (SI) as a strategy to facilitate sustainable development in vulnerable communities of Bogotá D.C. Based on this, case studies were conducted in neighborhoods belonging to the localities of Ciudad Bolívar, Usme, and San Cristóbal Sur—recognized for their high levels of severe poverty, social exclusion, high labor informality, deficiencies in infrastructure, and security prob…
subject: Artículos
  topic: section
subject: social innovation
  topic: keywords
subject: sustainable development
  topic: keywords
subject: vulnerable communities
  topic: keywords
subject: Bogotá, community participation
  topic: keywords
subject: empowerment
  topic: keywords
subject: urban sustainability
  topic: keywords
creator: Jonhly Alexander Muñoz Moreno
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
doi: 10.18041/1900-0642/criteriolibre.2025v23n43.13297

Predictive model of maritime port transport of cargo mobilized incabotage and transshipment
type: item
description: Although there have been some advances in maritime transport and port operations, it remains necessary to understand the transport sector related to cargo movement through the various authorized ports in Colombia, as this constitutes a strategic factor for international trade. Despite the fact that monitoring is carried out through reports from public and private port companies via the Transport Supervision Information System (VIGIA), significant gaps persist both in the understanding of coastal maritime transport (cabotage) and in the recording of cargo tonnage moved by port zone, port traffic, type of traffic, type of cargo, and port company. These aspects are essential for strategic decision making. The purpose of this study was to analyze the types of port cargo moved in cabotage and transshipment operations Colombian ports. To this end, the CART (Classification and Regression Trees) methodology—an automatic supervised learning algorithm—was applied. The secondary data used came from datasets provided by public and private port companies, totaling 7,139 records corresponding to public and private port zones in the country between 2018 and March 2024. The results present a predictive model based on machine learning for cargo type classification, using a decision tree with a categorical target variable that distinguishes between bulk coal cargo, containers, general cargo, liquid bulk, and solid bulk other than coal. The predictive variables (features) considered were cabotage and transshipment. It is concluded that the decision tree model, in its current configuration, shows limited performance in classifying cargo type when using only these features. Unlike other studies conducted in Colombia or the region—which focus mainly on logistics optimization, terminal management, or port efficiency analysis through quantitative indicators— this research incorporates an artificial intelligence and machine learning approach. The use of the CART methodology represents a met…
subject: Artículos
  topic: section
subject: maritime transport
  topic: keywords
subject: port cargo
  topic: keywords
subject: cabotage
  topic: keywords
subject: transshipment
  topic: keywords
subject: predictive model
  topic: keywords
creator: Andrés Felipe Yanes Quintero
creator: Anly del Rosario Lafont Badel
creator: Jairo Jamith Palacios Rozo
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
doi: 10.18041/1900-0642/criteriolibre.2025v23n43.13296

The teaching of ethics in accounting micro-curricula: Norm or way of life?
type: item
description: This article presents a study on the curricular contents of ethics education in Public Accounting programs. The research was conducted under a qualitative approach, using a case study methodology. The target population consisted of 13 Public Accounting programs in Medellín. The objectives, methodology, and contents were analyzed to determine whether the emphasis is oriented from a deontological perspective or from Aristotle’s conception of happiness. The results show a strong focus on codes of ethics, understood as instances of duty obligation. It is concluded that there is a consensus in the curricula regarding the teaching of ethics, which centers on a moral conception of the norm. However, it was identified that in some cases, values and characteristics inherent to the human being or the moral subject are addressed. Finally, the need to reevaluate, review, and adjust certain traditional methodologies is highlighted, as in their current state, they do not allow for the articulation of specific didactic strategies for the teaching of ethics in accounting.
subject: Artículos
  topic: section
subject: Ethics
  topic: keywords
subject: Deontology
  topic: keywords
subject: Accounting Ethics
  topic: keywords
subject: Public Accounting
  topic: keywords
creator: Candy Chamorro González
creator: María Agudelo Vargas
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12944

Metadata proposal for the description of the documentary series Labor Histories in public and private entities
type: item
description: The article addresses archival description using metadata related to the Labor Histories (HL) documentary series, which currently holds evidentiary value. The main objective is to develop a homogeneous metadata proposal aimed at the description of the HL series in a sustainable manner for both public and private organizations. To achieve this, the following specific objectives are proposed: first, to analyze the existing description conditions in HL documentation within organizations; second, to identify the most appropriate types of metadata for describing the HL series; and third, to design a proposal of descriptive metadata focused on the HL series. These objectives are articulated to answer the following question: What types of metadata are most suitable for achieving a comprehensive description of HL pertaining to public and private entities? The adopted methodology corresponds to a qualitative approach, considering the possibility of understanding and interpreting the reality under investigation, as well as being based on the theoretical and conceptual analysis related to archival description and metadata. The main results indicate that HL records have a significant connection to labor actions and their evidentiary value, which presents greater challenges in administrative, legal, and technological aspects. The conclusions establish that metadata and archival description can be understood from a unified and relational conception, given the representative approach of information when it is presented in a structured and consistent manner.
subject: Artículos
  topic: section
subject: Archival description
  topic: keywords
subject: description standards
  topic: keywords
subject: labor histories
  topic: keywords
creator: Nelson Javier Pulido Daza
creator: Harly Dayan Lamprea Barragán
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12881

Corporate social responsibility in peacebuilding in Bogotá: cases of hotels and travel agencies
type: item
description: The objective of this document knows the conceptualizations and practices of CSR that hotel and travel agency managers in Bogotá have, as well as to identify the actions that they apply in the context of peacebuilding. This research primarily used a qualitative approach, the descriptive study during the first phase of the research identified a series of academic documents, the result of publications in databases such as Scopus and that referred to the central themes of the research. The second phase focused on a non-probabilistic sample of hotels and travel agencies, applying a semi-structured interview. The instrument guide was previously validated by external peers and applied in the research of Tellez-Bedoya (2022b). The results of the research show that the companies under study have an initial knowledge of corporate social responsibility and carry out different initiatives that contribute especially to nature and certain communities, however, contributions to peacebuilding are still very limited. Therefore, the knowledge that these organizations have on the subject and access to the best business practices in this area must be strengthened.
subject: Artículos
  topic: section
subject: Peace
  topic: keywords
subject: sustainability
  topic: keywords
subject: sustainable development
  topic: keywords
subject: sustainable tourism
  topic: keywords
subject: tourism
  topic: keywords
creator: Carlos-Arturo Tellez-Bedoya
creator: Melva Inés Gómez Caicedo
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12685

Background and research of consumer xenocentrism: a bibliometric analysis
type: item
description: The concepts of Xenocentrism (XEN) and Consumer Xenocentrism (C-XEN) constitute a field of study that has attracted the interest of professionals and researchers in the areas of marketing and consumer behaviour. The concept has its origins in Sociology and has undergone significant development over the past decade. This study employs bibliometric methods to understand the phenomenon of C-XEN. A total of 49 publications from 2015 to February 2025 was reviewed. The co-occurrence and co-citation analysis reveals the historical development of the term. The findings highlight several themes in which the concept has evolved, such as conceptual foundation, brand image, consumer affinity, and the development of empirical studies focused on consumer behaviour. Finally, based on the research maps and data collected, conclusions are drawn and a future research agenda related to C-XEN is proposed. .
subject: Artículos
  topic: section
subject: bibliometrics
  topic: keywords
subject: consumer
  topic: keywords
subject: xenocentrism
  topic: keywords
creator: Helber Ernesto Berdugo-Velasquez
creator: Sandra Rojas-Berrio
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12636

Technostress: Scientometrics and Future Research Agenda
type: item
description: Technostress is an emerging phenomenon in workplace environments that has gained relevance due to its implications for workers' mental health and well-being. Despite recent attention, there still remain gaps in the literature, particularly in bibliometric studies analyzing its intellectual structure and research trends. This article conducts a bibliometric analysis of technostress using Scopus and Web of Science databases to identify key topics and perspectives in academic production. A methodology combining scientific mapping and narrative analysis is employed, utilizing the Tree of Science algorithm to map relevant authors, institutions, and sources. Findings indicate a significant increase in bibliographic production since 2019 and underscore the need to investigate emerging topics related to technostress in educational and workplace contexts. Practical implications include identifying critical areas for future research and strategies to mitigate the negative effects of technostress on employees.
subject: Review
  topic: section
subject: Technostress
  topic: keywords
subject: Bibliometrics
  topic: keywords
subject: Tree of Science
  topic: keywords
subject: research perspectives
  topic: keywords
creator: Jaime Andrés Vieira Salazar
creator: Valeria Guarín Flórez
creator: Alejandro Echeverri Rubio
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12623

Labor tax wedge in México compared to OECD and APEC member countries
type: item
description: The tax wedge for labor in Mexico is determined for the 2020 fiscal year, and is compared with the tax wedge of the countries that are members of both the Organization for Economic Cooperation and Development (OECD) and the Economic Cooperation Forum. Asia Pacific (APEC). A total of 202 tax wedges were determined for Mexico, ranging from 21.59% to 53.87%; is compared with the tax wedge of the APEC member countries published by the OECD and it is concluded that in Mexico there is not a single tax wedge since the income tax is progressive, it is found that the Mexican tax wedge becomes, even higher than that of Japan, and at its minimum amount it is above the wedge of Chile and New Zealand.
subject: Artículos
  topic: section
subject: Fiscal Wedge
  topic: keywords
subject: Formal Work
  topic: keywords
subject: Working market
  topic: keywords
subject: Social Security
  topic: keywords
creator: Flor Tavera
creator: Virginia Hernández
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 106
ending page: 116
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.12348

Green businesses from the experience of 16 entrepreneurs from the Region Andina of Colombia
type: item
description: This article consolidates a study conducted between 2022 and 2024 by researchers and research assistants from the Faculty of Economic, Administrative, and Accounting Sciences at Universidad Libre. The research is based on the analysis of multiple green business cases located in the Andean Region of Colombia and relies on interviews conducted with the entrepreneurs of these businesses.. The aim was to identify the challenges, opportunities, and socio-environmental responsibility practices in alignment with the nature of each business initiative. In the first version of the study, seven businesses were analyzed; in this second version, nine additional cases have been included, totaling sixteen green businesses in the analysis. Among the main findings, several challenges for green businesses in the region were identified, such as a lack of government interest and support, financial difficulties due to a lack of trust in these type of businesses, high costs and bureaucracy in the creation of sustainable enterprises, as well as the perception that government initiatives remain only theoretical and disregard the National Green Business Plan, which limits their participation in proposed strategies. Despite these obstacles, they recognize opportunities in long-term profitability and n generating social and environmental value. Likewise, concerning the 2030 Agenda and the Sustainable Development Goals (SDGs), the interviewees identified that their businesses significantly contribute to advancement of SDGs 6, 12, 13, and 15 in the “planet” category, and SDG 8, int the "Prosperity" category. They emphasized the need to incorporate environmental values into businesses in general and to promote a cultural shift towards sustainability.
subject: Artículos
  topic: section
subject: Green businesses
  topic: keywords
subject: green entrepreneurs
  topic: keywords
subject: environment
  topic: keywords
subject: sustainability
  topic: keywords
subject: Agenda 2030 and SDGs
  topic: keywords
creator: María Teresa Holguín Aguirre
creator: Oscar Daniel Leal Rodríguez
creator: Ana María Ramírez Cuervo
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12127

The Formation in Values of Public Accountants in Colombia in the Face ofthe Corruption Phenomenon: A Study in Two Universities of Bogotá
type: item
description: Corruption emerged as a problem that affects multiple aspects of contemporary societies, in which the public accountant plays a fundamental role as a responsible party, overseer or whistleblower. To address this phenomenon, regulatory frameworks have been established at both the national and international levels, which govern professional ethics in the practice of accounting. However, despite the existence of such frameworks, corruption continues to increase. This situation has motivated the opening of diverse perspectives of analysis regarding their relevance and effectiveness, leading to the conclusion that new approaches must be proposed, especially in the training of accountants, as well as in the promotion of specific values to confront corruption this challenge. This article presents the results of a doctoral research study aimed at analyzing values education to confront corruption among public accountants in two universities in Bogotá. The methodology was developed through a case study that, based on the experience of the actors involved in the process, fostered reflection on administrative management, the axiology of the accounting profession, and the development of values to confront corruption. The main show that the existence of structural elements of values education to confront corruption in the higher education of accountants in two universities in Bogotá is scarce or non-existent; furthermore, processes of deep reflection or application are not being generated. Therefore, there is an urgent need to establish axiological frameworks of values to address corruption within higher education processes for accountants in Colombian universities. This will make it possible to face the problem with new epistemological, pragmatic and axiological approaches.
subject: Artículos
  topic: section
creator: Gustavo Serna Cuesta
creator: Juan Antonio Zacarias Sánchez
creator: Roberto Hernández Sampieri
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.12035

Technological perspectives for risk management in the solidarity sector in Colombia
type: item
description: This article presents a conceptual framework for Solidarity Economy Enterprises (SEEs), which are organizations emerging from social interest in the common good, in contrast to traditional for-profit enterprises. SEEs have been the subject of theoretical controversy, with some viewing them as a humanization of capitalism, while others, particularly from a neoliberal perspective, regard them as obstacles to economic development. In a global context characterized by increasing social inequality, SEEs emerge as a proposal for resistance; however, they face significant challenges due to their operation outside the state regulatory framework, rendering them vulnerable to infiltration by illicit activities. The global economy, dominated by banking interests, tends to classify SEEs as part of informal value transfer systems, arbitrarily associating them with the black economy. This article addresses the challenges faced by SEEs from a global perspective, with a particular focus on Colombia, in implementing risk management systems. It explores possible solutions, such as tailored regulations and low-cost technologies, to ensure their efficiency and sustainability in combating criminal activities.
subject: Artículos
  topic: section
subject: Solidarity Economy
  topic: keywords
subject: Solidarity Economy Enterprises (SEE)
  topic: keywords
subject: Risk Management
  topic: keywords
subject: Social Inequality
  topic: keywords
subject: Neoliberalism
  topic: keywords
creator: Jorge Alexander Rodríguez Otálora
creator: José Luis Garzón Santos
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 31
ending page: 47
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.11950

Associativity and marketing: key factors for business competitiveness case study Colombia
type: item
description: This study presents the results of an evaluation conducted on companies operating in the tourism sector, analyzed in the context of the impact caused by the Covid-19 pandemic. The objective of this research is to establish the relationship between policies and management practices related to the associative processes of different business units. The study employs the MIGSA tool, which helps to identify, among other factors, how variables such as associativity and marketing are interrelated. The findings reveal a heterogeneous behavior among companies, particularly in their interest in developing new practices to promote business growth. This highlights the ongoing need for continuous learning and the generation of activities related to research, innovation, and development
subject: Artículos
  topic: section
subject: associativity
  topic: keywords
subject: competitiveness
  topic: keywords
subject: covid 19
  topic: keywords
subject: Latin America
  topic: keywords
subject: statistic
  topic: keywords
creator: Melva Inés-Gómez-Caicedo
creator: Nelson Orlando Alarcón Villamil
creator: Mercedes Gaitán-Angulo
creator: Johemir Pérez Pertuz
creator: Rodrigo Ramírez-Pisco
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 117
ending page: 133
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.11896

INNOVATION KEY ELEMENT FOR MANAGEMENT STRATEGIES AND SUSTAINABILITY IN ENVIRONMENTAL, SOCIAL AND FINANCIAL TERMS
type: item
description: The agricultural sector is part of an essential economic sector for the development of the country, it is the support of humanity and throughout history it has faced changes of various origins, whether natural, biological, or internal, which threaten its continuity as a company. Therefore, the objecti- ve of this reflection article focuses on analyzing innovation as a key element for management and sustainability strategies for the agricultural sector in Mexico. The methodological process is based on a literature review about the evolution and importance of agriculture, also allowing to identify the antecedents and theoretical bases of the reflection, through this it is possible to understand the importance of sustainable development in the agricultural sector through the innovation processes, thus generating different reflective aspects that may be useful in the business and academic field.
subject: Artículos
  topic: section
subject: Sustainable Development
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Innovation;
  topic: keywords
subject: Agricultural Sector
  topic: keywords
creator: Keilen Gutiérrez Orozco Gutiérrez Orozco
creator: Candy Chamorro González
creator: Lidyeth Sandoval Barraza
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 94
ending page: 110
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11856

External dependence of Colombia as a resource-rich economy, an analysis from 2000 to 2021
type: item
description: This article presents evidence of the external constraints faced by Colombia as a developing economy, focusing on the behavior of investment, net exports, and the exchange rate from 2000-2021. Stylized facts of the Colombian economy and economic theory are used to present an outlook of its external dependence. The analysis reveals that the export of primary goods is significantly influenced by international prices, while increases in investment raise imports and expert pressure on the exchange rate. These findings enhance our understanding of Colombia's foreign exchange constraints and its technological reliance in the twenty-first century.
subject: Artículos
  topic: section
subject: Investment in machinery and equipment
  topic: keywords
subject: technological dependence
  topic: keywords
subject: imports
  topic: keywords
subject: capital goods
  topic: keywords
creator: Medardo Alfonso Palomino-Arias
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.11835

Biotechnological needs of agricultural potential in the department ofCundinamarca for the use of microfinance
type: item
description: The new trend in the agricultural sector is focused on improving food quality, innovating production processes, and developing strategies or technical advances to reduce pests, avoiding the use of toxic products that could compromise consumer health. This sector faces numerous challenges that affect both production and long-term sustainability, such as climate change, the scarcity of natural resources and the need to increase productivity to feed a continuously growing population. Biotechnology applied to the agricultural sector offers innovative and sustainable solutions. It enables the develop of crops resistant to diseases and adverse climatic conditions, improves food quality and yield, and reduces environmental impact through more efficient and less invasive practices. Likewise, it facilitates farmers’ adaptation to environmental and economic changes, promoting food security and economic stability in rural communities. Strengthening research and development in this field increases the agricultural sector’s capacity to address current and future challenges in a sustainable and equitable manner. However, biotechnological development requires funding sources. One of the main weaknesses of the agricultural sector lies in the fact that only large producers have easy access to traditional banking financing. In contrast, small and medium-sized producers face difficulties in accessing credit; making it essential to turn to non-traditional banking products in order to meet the new demands of the agricultural market. The objective of this research is to determine the biotechnological needs of the agricultural sector in the department of Cundinamarca, which—due to their financial characteristics—are considered potential users of non-traditional banking or microfinance products. To this end, a literature review will be conducted using databases such as EBSCO, ProQuest, and SciELO, to identify biotechnological needs in agricultural activities linked to the productive system…
subject: Artículos
  topic: section
subject: Biotechnology
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Financing
  topic: keywords
subject: Rural
  topic: keywords
subject: microfinance
  topic: keywords
creator: Ana María Balcazar Díaz
creator: Juan Esteban Arbeláez
rights: Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
doi: 10.18041/1900-0642/criteriolibre.2025v23n42.11816

THE TRANSFORMATION OF MONETARY POLICY: A LOOK AT THE GLOBAL SUPPLY CHAIN PRESSURE INDEX (GSCPI)
type: item
description: The pandemic caused by COVID-19 not only left havoc on public health, but also generated interruptions in the supply chain, turning this scenario into a challenge for the international economy. Logistical interruptions, increases in shipping costs and delays in delivery times were caused by the closure of factories located in Asia, as well as the extension of quarantine times that affected mobility. These explicit circumstances somehow made it possible to carry out measurement exercises aimed at examining supply chains in a global context to identify the inflationary pressure in them as a consequence of the breakdown in the supply of materials in the world. Given what has been described, the present presentation aims to show how, through the episodes of lack of synchronization between supply and demand produced by the pandemic, the inflation that occurred and that continues to make noise in the market, its nature is via pull. of supply, which is still unknown by central banks maintaining their traditionalist vision of intervening in the money market according to the dynamics of aggregate demand. Finally, central banks are in a transition to examine inflation no longer based on monetary data but incorporating data on shipping costs, times and movements of goods in order to explain the behavior of local and international prices.
subject: Artículos
  topic: section
subject: GCSPI
  topic: keywords
subject: classical theory
  topic: keywords
subject: FED
  topic: keywords
subject: equilibrio
  topic: keywords
subject: PCE
  topic: keywords
subject: VIX
  topic: keywords
creator: Miguel Antonio Alba Suárez
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 147
ending page: 157
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11794

IMPACT OF HUMAN CAPITAL AND INVESTMENT ON THE DEVELOPMENT OF DIGITAL TRANSFORMATION STRATEGY IN SMES IN THE CUNDINAMARCA REGION
type: item
description: En el plano internacional en el que sobreviven las empresas, la transformación digital se ha convertido en un imperativo, aún más en el periodo de post - pandemia y no es excepción en el plano de las industrias ubicadas en Bogotá y Cundinamarca. Teniendo presente lo planteado en la literatura en torno al tema, la transformación digital puede ser concebida a partir de los impactos combinados de varias tecnologías o innovaciones digitales que generan nuevos actores, estrategias, rutas que cambian, evolucionan o complementan las reglas que existen dentro de las empresas u organizaciones (Hinings, Gegenhuber y Greenwood, 2018). En este artículo se analiza el estado de la transformación digital y el nivel de desarrollo de estrategias necesarias para su implementación, se identifican las características de los procesos de digitalización de las empresas ubicadas en la región Cundinamarca y los factores relacionados con el capital humano y la inversión; considerando una muestra representativa de MiPymes en el territorio mencionado, de diversos sectores industriales. A partir de la información y datos recolectados en 944 empresas, mediante metodología mixta con técnicas basadas en análisis de correspondencia se identifican algunas características asociadas en las empresas objeto de estudio, así como desafíos, oportunidades y las mejores prácticas utilizadas por las mismas para avanzar en su estrategia de transformación digital.
subject: Artículos
  topic: section
creator: Maria Paula Monroy Bonilla
creator: Mauricio Moreno
creator: Carlos Augusto Trujillo Padilla
creator: Yudy Marlen Bonilla
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 127
ending page: 146
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11793

EVALUATION OF INNOVATION EFFICIENCY IN SMALL AND MEDIUM-SIZED MANUFACTURING ENTERPRISES IN MORELIA, MICHOACÁN, MEXICO
type: item
description: The present study aims to make a diagnosis of innovation using Data Envelopment Analysis (DEA) in seven organizational areas of small and medium-sized manufacturing company. The diagnostic tool was applied to the total of 182 organizations who meet the characteristics of the study in the city of Morelia, Mexico. Collected valid information from 91 companies. The results showed 4 efficient economic sectors, while 11 were not; the main input variables (organizational areas) that had problems were: external enablers, internal enablers and management portfolio; and, finally, show an analysis of benchmarking of the inefficient sector.
subject: Artículos
  topic: section
subject: Innovation Diagnosis
  topic: keywords
subject: Innovation Management
  topic: keywords
subject: Small and Medium Enterprises
  topic: keywords
creator: Victor Alfaro-García
creator: Gerardo Alfaro-Calderón
creator: Alfonso P. Morelos
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 111
ending page: 126
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11792

BRANDING AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC AND NARRATIVE ANALYSIS BASED ON THE TREE OF SCIENCE
type: item
description: The efficient management of human capital generates that companies can achieve a fundamental attribute to maintain and improve their competitive position. Today organizations operate in an environment of uncertainty, constraints, problems, threats and difficulties of all kinds, which for Mexico are emphasized, inflation, recession and unemployment. This paper presents a theoretical approach that analyzes the management of human resources (HR) in organizations aligned to the strategy of the management of the organization, in this case the hotel sector of the city of Morelia. The tool consisted of a questionnaire covering the most important policies of an organization being the selection of personnel, policy stability in Employment, Training Policy, Policy participation and remuneration policy. Within the most outstanding shows that organizations do not consider important to their workers because in cases of crisis they can easily dispense with his services.
subject: Artículos
  topic: section
subject: Human resources
  topic: keywords
subject: human resources management
  topic: keywords
subject: organizational strategy
  topic: keywords
creator: Yenisey Castro García
creator: Virginia Hernández Silva
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 84
ending page: 93
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11789

PSYCHOSOCIAL CONDITIONS OF THE PUBLIC ACCOUNTANT IN SANTANDER -COLOMBIA
type: item
description: This study describes the psychosocial conditions of the public accountant in the Santander region - Colombia. 92 surveys and 20 in-depth interviews were analyzed where different categories emerge that contribute to the understanding. The multiple correspondence analysis (MCA) is complemented with the content analysis of the narratives where different categories emerge, such as the relationship, labor contracting, field of action within the profession, professional and job satisfaction, motivational factors, effects of the work environment and integration into social groups, contexts of performance and decision-making, stressors, coping tools, ethics and social commitment, etc. Positive psychosocial conditions are recognized that must be strengthened and must be intervened to improve the accountant life quality.
subject: Artículos
  topic: section
subject: Public accountant
  topic: keywords
subject: psychosocial
  topic: keywords
subject: labor and economic conditions
  topic: keywords
creator: María Isabel Borda Arias
creator: José Gregorio Ospino De La Hoz
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 61
ending page: 83
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11787

THE ENTREPRENEURIAL INITIATIVE OF THE UNDERGRADUATE STUDENTS OF THE CITY OF VILLAVICENCIO IN COLOMBIA
type: item
description: This study aims to comprehend the entrepreneurial drive of university students in departamento del Meta, recognizing entrepreneurship as a pivotal factor for economic growth and development, the study also acknowledges the significance of women entrepreneurship. The latter has gained momentum through female business empowerment, reducing the disparity between genders in establishing companies. The primary goal is to determine the level of entrepreneurial initiative among undergraduate female university students in Villavicencio. This is achieved by characterizing and describing entrepreneurial initiatives and establishing levels to determine the position of the chosen population. The research employs a descriptive and quantitative exploratory approach with a sample of 626 cisgender women undergraduate students. The instrument used is validated, with a Cronbach's Alpha of 0.82, and the database developed by the project is utilized to apply the form. The study discovered that the most influential motivation for entrepreneurship is profitability or financial freedom, with an average rating of 5 out of 7. Hypotheses on the existing differences were tested through the Mann-Whitney U test.
subject: Artículos
  topic: section
subject: entrepreneurial intention
  topic: keywords
subject: female
  topic: keywords
subject: undergraduate students
  topic: keywords
subject: factorial analysis
  topic: keywords
subject: entrepreneurship
  topic: keywords
creator: Tania Valentina Cortes Aristizábal
creator: Nicolas Prieto Aguirre
creator: Guillermo Alejandro Quiñonez Mosquera
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 44
ending page: 60
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11786

CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE INTEGRATED REPORTS OF SOUTH AMERICAN COMPANIES
type: item
description: The purpose of this study is to verify whether integrated information is being disclosed comprehensively in accordance with IIRC guidelines and whether this choice is subject to the influence of other variables, such as sector of activity, experience in preparing reports and the length of the reports. To carry out this analysis, a sample was examined consisting of 61 integrated reports prepared voluntarily by companies in South America that were available in the IIRC database as of April 1, 2022. Using a quantitative methodology, the main findings have been that the reports issued by the South American companies analyzed generally satisfy the content proposed by the IIRC (average level 61.68), however, some contents are not addressed in their entirety, so there are still aspects to strengthen and actions to improve . At the same time, it is highlighted that the level of content of the reports is linked to the sector of activity; companies in the financial sector have greater chances of having a higher level of information than those belonging to other sectors.
subject: Artículos
  topic: section
subject: Non-financial information
  topic: keywords
subject: International Integrated Reporting Council
  topic: keywords
subject: IIRC Guidelines
  topic: keywords
subject: Divulgation
  topic: keywords
creator: Estefanía Salari
creator: Vladimir Franicevic
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 27
ending page: 43
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11785

BRANDING AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC AND NARRATIVE ANALYSIS BASED ON THE TREE OF SCIENCE
type: item
description: Purpose: the purpose of this article is to provide a bibliometric, analytical, and narrative analysis of the academic literature on the relationship between branding and financial performance, identifying areas of study and trends. It aims to delve into conceptualization, scientific mapping, the main themes addressed, and research trends in the relationship between branding and financial performance. Methodological aspects: by using the scientific production extracted from the Web of Science -WoS- and Scopus databases, a bibliometric analysis was conducted along with a narrative review of the available literature based on the Tree of Science algorithm. Findings: through the collection of 192 documents from the databases, a descriptive analysis was conducted regarding the main sources, affiliations, countries, documents, and most relevant authors within the subject. Three main trending topics related to internal branding and human talent management, the influence of the brand on different stakeholders, and the role of branding in customer loyalty and corporate positioning were identified. Practical Implications, Originality, and Value: It is expected that the results will be useful for researchers and strategic business decision-makers to expand and strengthen the relationship between branding and financial performance.
subject: Artículos
  topic: section
subject: Branding
  topic: keywords
subject: financial performance
  topic: keywords
subject: bibliometrics
  topic: keywords
subject: Tree of Science
  topic: keywords
creator: Mateo Ramírez López
creator: Sebastián Quintero Rosero
creator: Jaime Andrés Vieira Salazar
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2024-07-23
publication date: 2024-07-23
starting page: 1
ending page: 26
doi: 10.18041/1900-0642/criteriolibre.2024v22n40.11784

English (USA) Qualitative Research on the Labor Trajectories of Highly Educated Latino Immigrants in Florida
type: item
description: The purpose of this study was to understand the labor trajectories and experiences of Latino immigrant professionals with college degrees who achieved social inclusion after relocating to Florida, United States. In the context of this research, social inclusion was broadly defined as an individual’s participation in a new culture or country. The study employed a phenomenological approach, with data collected through in-depth interviews. These interviews explored both socio-demographic factors and the lived experiences that influenced each participant’s labor trajectory. A total of 18 Latino immigrant professionals, who had lived in the United States for less than ten years and voluntarily participated, were interviewed. The findings suggest that many of these professionals may face underemployment and low wages in Florida. However, their labor trajectories could improve over time if they succeed in validating their foreign educational credentials, enhancing their language proficiency, changing their immigration status, and pursuing further education and professional training in the U.S. Their social integration appears to be limited primarily to interactions within their work environments.
subject: Artículos
  topic: section
subject: Labor trajectories,
  topic: keywords
subject: Social integration,
  topic: keywords
subject: Latino immigrant
  topic: keywords
subject: Brain waste
  topic: keywords
subject: Flexibilization
  topic: keywords
creator: ANDRES CORREA
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 206
ending page: 224
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.11719

Utility companies accounting
type: item
description: Financial information that is homogenized under the endorsement and application of International Financial Reporting Standards (IFRS) does not adequately meet the needs of all contexts and users of financial information. Utility companies possess specific characteristics that necessitate distinct applications of financial accounting, which not only serve to produce reports for investors’ decision-making but also inform the setting of fees and facilitate the inspection and monitoring of service provision. This distinction is crucial, as the services provided by these companies are of public interest and essential for societal welfare. This paper conducts a systematic review of the literature to identify and systematize the definitions, users, and topics addressed in research on Utility Companies Accounting (UCA). This inquiry is significant in light of the standardization processes within accounting that cater to the needs of capital market users—an issue that raises dilemmas previously discussed in the literature. The results present a conceptual and interpretative reflection on advancements in UCA research, highlight ongoing discussions, and underscore the importance of accounting in reducing information asymmetry among the various users of utility services. Furthermore, there is a pressing need to disseminate more information tailored to the requirements of utility company management and regulation, as well as to other users, such as citizens, government, and regulatory bodies, which may not align with the standardization processes under IFRS
subject: Artículos
  topic: section
subject: Regulatory Accounting
  topic: keywords
subject: Users
  topic: keywords
subject: Regulatory Companies
  topic: keywords
subject: Regulatory Commissions
  topic: keywords
creator: Carlos Augusto Rincón Soto
creator: Mauricio Gómez Villegas
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.11686

Balance between tax legislation and fundamental rights: role of the colombian state in preventing unlawful damages
type: item
description: This reflection analyzes the role of the Constitutional Court as a guarantor of fundamental principles and rights in supervising the legislative process related to taxation, especially in the context of the crisis caused by COVID-19, in light of the potential configuration of unlawful damage. The research employs a methodology based on an exhaustive review of specialized literature and the analysis of relevant legal documents. Recognized academic databases were examined, applying time filters between 2010 and 2021, prioritizing research articles and books. Additionally, rulings from the Constitutional Court and the Council of State were analyzed using hermeneutic techniques to interpret concepts and positions. The study highlights the role of the Constitutional Court in legislative oversight of taxation and examines significant jurisprudential cases. It analyzes the responsibility of the legislator in creating tax norms, emphasizing the importance of transparency, coherence, and collaboration among state Powers to ensure an equitable and efficient system. The research points out that, although tax laws aim to serve the Social State of Law, they can sometimes cause real or potential harm, affecting equality and rationality. Consequently, the State assumes greater responsibility in such situations, making judicial oversight essential to protect taxpayers from arbitrary legislation. The article concludes by underscoring the need to maintain an appropriate balance between the discretion of Congress and compliance with constitutional principles. This balance is crucial for addressing economic and social challenges, promoting sustainable development, and ensuring the well-being of the Colombian population.
subject: Artículos
  topic: section
subject: Unconstitutionality
  topic: keywords
subject: Unlawful damage
  topic: keywords
subject: State Legislator
  topic: keywords
subject: Taxation
  topic: keywords
creator: Ruby Stella Cabrera
creator: Juan Gonzalo Escobar Estrada
creator: Wilmar Alfredo Campo Balvin
creator: Luz Mery Ortiz Sanchez
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 81
ending page: 105
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.11632

International financial reporting standard 6: conflict of interest in the business managements of the micro, small and medium enterprises in the mining sector in Colombia
type: item
description: Globalization is a phenomenon that has brought profound changes in economic, cultural, and technological relations between countries. In addition, interest in the environment and the effects of global industry and trade activities on it has increased over the last fifty years. International Financial Reporting Standards (IFRS) are a consequence of globalization and Colombia, through Law 1314 of 2009, brought important changes at national level in accounting practice in general. The general objective of the research project presented here is to review the existing literature between the years 2014 and 2021 about IFRS 6 focused on companies in the Colombian mining sector belonging to groups 2 and 3, having financial accounting as its disciplinary delimitation. As specific objectives to achieve the general objective, it will be necessary to: diagnose how much accounting literature and research have contributed to the improvement of the implementation processes of IFRS 6 in companies in the Colombian mining sector; examine the degree of relevance of published research on IFRS 6 in the context of companies in the Colombian mining sector; discuss which topics can be investigated and are relevant for better implementation of IFRS 6 in companies in the Colombian mining sector; propose a series of investigations that enrich what has already been published and other new ones in the implementation of IFRS 6 in companies in the Colombian mining sector. This bibliographic review was developed with a qualitative methodology, having an exploratory descriptive approach, non-experimental design and using the data registration form as an instrument. This research has aroused the interest of professors dedicated to research to find out what has been said and what is happening in micro, small and medium enterprises of mining sector in Colombia.
subject: Review
  topic: section
subject: accounting policies
  topic: keywords
subject: accounting regulation
  topic: keywords
subject: mineral resources
  topic: keywords
subject: mining sector
  topic: keywords
subject: standardization
  topic: keywords
creator: Mario Enrique Munive Avendaño
rights: Copyright (c) 2023 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-12-30
publication date: 2023-12-30
starting page: e3011260
ending page: e3011260
doi: 10.18041/1900-0642/criteriolibre.2023v21n39.11260

Loyalty and perceived value in mobile telecommunications services in Colombia
type: item
description: It is essential for telecommunications operators to implement strategies aimed at building customer loyalty in order to improve their financial performance. One key factor that positively influences customer loyalty is perceived value, which should be considered in marketing strategies to strengthen this relationship. This study aims to analyze the connection between loyalty and perceived value among mobile telecommunications customers in Colombia. The hypothesis proposes a relationship between the dimensions of value and loyalty, based on a previously developed scale. Using a methodological approach that includes 406 surveys of mobile service users in Colombia, the relationship between these constructs is verified. The results indicate a positive and direct relationship between loyalty and perceived value across the four proposed dimensions
subject: Artículos
  topic: section
subject: loyalty
  topic: keywords
subject: perceived value
  topic: keywords
subject: value dimensions
  topic: keywords
subject: mobile telecommunications
  topic: keywords
creator: Sandra Patricia Rojas Berrio
creator: Ckayrom Alfonso Valencia Cifuentes
rights: Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-02-13
publication date: 2025-02-13
starting page: 134
ending page: 166
doi: 10.18041/1900-0642/criteriolibre.2024v22n41.10832

Beliefs and subjective environmental norms as predictors of purchase intention
type: item
description: The purpose of this work was to determine the extent to which pro-environmental beliefs and subjective pro-environmental norms predict purchase intention in the customers of sixteen small food service companies in the State of Hidalgo, Mexico. Two scales were applied, the pro-environmental behavior scale for the evaluation of pro-environmental beliefs and pro-environmental subjective norms, and the purchase intention scale in a sample of 340 voluntary subjects selected by probabilistic sampling at the time of purchase. The equation model showed an adequate fit in terms of its indices, the positive relationship between pro-environmental beliefs and subjective pro-environmental norms was confirmed. A higher predictive value of pro-environmental beliefs regarding purchase intention was identified, evidencing the latent relationship between the constructs under the study conditions.
subject: Artículos
  topic: section
subject: pro-environmental
  topic: keywords
subject: purchase intention
  topic: keywords
subject: structural equations
  topic: keywords
creator: Carlos Robles Acosta
creator: Laura Edith Alviter Rojas
creator: Zugaide Escamilla Salazar
rights: Copyright (c) 2023 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-12-19
publication date: 2023-12-19
starting page: E2510548
ending page: E2510548
doi: 10.18041/1900-0642/criteriolibre.2023v21n39.10548

Localization of SMEs as a factor of competitiveness: an approach from the capacities of absorption and innovation in companies from Michoacán, México
type: item
description: The geographical location of companies is a factor of competitiveness, where the conditions of large urban concentrations influence it. The objective of the research was to identify the dynamic capacities of absorption and innovation valuing them as a source of competitiveness in SMEs according to their location. The research universe was SMEs located in 11 cities in the state of Michoacán, México. The results were contrasted based on their location, showing that the indicators Ability to respond to changes, Customer Service and Business Networks belonging to the Absorption Capacity are statistically significant, as well as the dependent variable Competitiveness. No significant differences were found in the influence of the location of companies on their competitiveness. It is concluded that business networks are necessary for companies to generate new knowledge, taking advantage of it to innovate in products, services and processes to create new sources of income and be more competitive.
subject: Artículos
  topic: section
subject: absorptive capacity
  topic: keywords
subject: competitiveness
  topic: keywords
subject: innovation capacity
  topic: keywords
subject: localization
  topic: keywords
subject: SMEs
  topic: keywords
creator: Arcadio González-Samaniego
creator: Marco Alberto Valenzo-Jiménez
creator: Jaime Apolinar Martínez-Arroyo
creator: José Zacarías Mayorga Sánchez
rights: Copyright (c) 2023 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
date: 2023-12-19
publication date: 2023-12-19
starting page: e249710
ending page: e249710
doi: 10.18041/1900-0642/criteriolibre.2023v21n39.9710