Environmental accounting and sustainability: representation through set theory
The objective of this article is to graph, based on set theory in two-dimensional and three-dimensional spaces, the different possibilities of evaluative relationship of natural elements in their possible uses, which can be optimal, depletion or degradation. The research carried out is of a qualitative nature, it privileges the concept of sustainability over that of sustainability, the first is of a biocentric nature, anchored in deep ecology and ecological economy, with the purpose of protecting the natural heritage; while the second is associated with neoclassical environmental economics, organizational stability based on economic utility and the maintenance of financial capital. The developed proposal allows knowing a priori the different valuation scenarios of natural elements, thereby contributing to informed decision-making regarding alternative valuations that a natural element may have, identifying the coordinates with the highest possible environmental valuation, followed by the social and finally economic, in accordance with the integral pyramid of sustainability.
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The entrepreneurial spirit of the enterprising student of the Universidad Pontificia Bolivariana – Palmira
Introduction: the problem of characterizing the entrepreneurs who study in the undergraduate programs of the University and participate in the Center for Entrepreneurial Development - CDE was considered. Personal and managerial variables of this sample of entrepreneurs were studied. Objective: To characterize the entrepreneurs who study in the undergraduate programs of the University and participate in the CDE, and as specific objectives to establish associations between some variables that are part of the characterization of the student entrepreneur. Methodology: We worked with a population of 52 entrepreneurs participating in the CDE activities, a sample of 42 entrepreneurs was determined, simple random sampling, frequencies, contingency tables and correlations were calculated. Descriptive, mixed, correlational study, was conducted in 2019, data were processed in SPSS. Results: The study showed that the student entrepreneurs participating in the UPB CDE, for the most part, are men studying Business Administration, 20 to 29 years old, single, strata 2 and 3, leaders, innovative, proactive, competitive, open to business, persuasive, sociable, optimistic, cautious. They have limitations in handling a second language, lack of knowledge of international legislation. Conclusions: It is necessary to promote more entrepreneurship with a feminine, technological and scientific vision, to know how to face risk, resilience to overcome crises and economic bankruptcies, to develop export products with the specialized assistance of the CDE, to develop skills and knowledge of communications and information technology.
The sostenibilidad y la formación profesional
La sostenibilidad en la formación de los profesionales de las ciencias económicas, administrativas y contables, demanda de cambios en las dinámicas académicas y de enfrentar retos forjados en el intercambio de ideas, el compartir investigaciones y experiencias a partir del desarrollo de dos ejes temáticos; aprendizajes y sostenibilidad. Puesto que, cuando las diferentes instituciones trabajan para garantizar la satisfacción de las necesidades actuales, sin comprometer la capacidad de las generaciones futuras, así como garantizando el equilibrio económico, cuidado del medio ambiente y bienestar social; se está hablando de sostenibilidad.
Financial knowledge and its relationship with microenterprise sustainability: a case study
This article describes the predominant financial knowledge in micro-entrepreneurs and its relationship with the sustainability of their business. The research was carried out through Likert-type surveys applied to 76 micro-enterprises, which allowed characterizing the level of financial knowledge that microentrepreneurs had, both financial concepts and the existing credit offer in the city of Cali. A stratified sample was selected, according to the existing representativeness in the area, based on the number of microenterprises and the economic sector. The results showed that microentrepreneurs have a low level of financial knowledge; additionally, their companies are mainly developed within the commercial economic activity. The foregoing typifies them as a vulnerable population, exposed to the threats from the asymmetry of financial information, namely: the exclusion or self-exclusion of the formal financial system, which helps to bring these productive units closer to the use of informal sources of financing and to assume the high costs that this implies, which generates a negative impact for the sustainability of the business.
Plant diversity inventories and indices in the San Isidro Campesino Reserve Zone, Pradera, Valle del Cauca, Colombia
Diversity is the foundation of community and peasant agriculture. An inventory was made of the plant diversity of the agroecosystems of the San Isidro ZRC, Pradera, Valle del Cauca. In the first phase of the study, plant diversity inventories were made, adequately compatible with large-scale forest inventories. In the second phase, an evaluation of plant diversity was carried out based on the Margalef, Simpson and Shannon-Wiener richness indexes. The evaluation and characterization of the 15 agroecosystems was carried out with the families that are part of the Asociación Agropecuaria El Porvenir Agropor. It was found that community life sustains the diversity of the territory and protects it from the aggressions of the global agrifood system. The conservation of plant diversity is linked to the peasant culture, to their agroecological conservation practices, which operate outside the hegemonic logics of food production.
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Psychosocial risks related to work stress in the university professor
Introduction: Psychosocial factors at work are complex and difficult to understand, since they are "the set of perceptions and experiences of the worker and cover many aspects", which must be evaluated, measured and intervened in organizations. Objectives: To analyze the bibliographic production of psychosocial risks and work stress in university professors and their effects on health. Methodology: Through bibliographic review, scientific bases and related studies in the area, it will be analyzed how psychosocial risk factors influence the generation of work stress and affectation of health in university professors. Results: The bibliographic search showed that psychosocial risk factors can trigger work stress in university professors, and therefore affects their health, their emotions and their interpersonal relationships; this would be reflected in the deterioration of their physical and mental health that affects the development of their activities, negatively impacting the occupational health and safety management system of those Higher Education Institutions where they are working.
Economic and agro-environmental trends of Hass avocado monoculture in Colombia
It is of utmost importance for small and medium farmers to have comprehensive and contextualized elements of judgment for a correct decision in the establishment of avocado monoculture (Persea americana Mill. cv. Hass) in Colombia. The proliferation of waves of so-called promising crops in the last 30 years has resulted in a series of experiences, most of them inappropriate for those involved in agriculture at all levels. These productive experiences were undermined by uncertainty and were improvised responses to the boom in the international market, without any stable and lasting public policies. That period coincided with the economic liberalization that began in 1990. This article is concerned with presenting comprehensive criteria to contribute to the responsible decisions that farmers must make in the face of attempts to establish avocado (Persea americana Mill. cv. Hass) monoculture in their agro-productive dynamics.
World growth caused by the shift from communism to capitalism, 1961-2021- difference-in-differences model
The application of the difference-in-differences model to evaluate the impact on the real growth rate of world GDP as a result of the change from the communist economic system to the capitalist given in Eastern Europe and in several countries in Asia, confirms an improvement in the average growth of 88 countries, ex-communists and capitalists in the period 1961-2021. The year of change was 1991, however, models were run with breaks in 1991, 1996 and 2000, considering that the impact of politics would take several years to take its effect. It is concluded that the world economy grew as a result of system change despite the crises of 1994, 1997, 1998 and 2008.
Profitability and economic value added of the coffee product manufacturing sector in Colombia
This study aims to examine the financial management of the company in the coffee product manufacturing sector in Colombia in the period 2015 - 2020, using as a methodology the static and trend analysis of accounting and value management indicators that measure its growth, profitability and economic value added (EVA), that are compared comparing with similar companies in the national sphere and in emerging countries. It is found that the company in this sector increases its sales and assets and fluctuates its net profit; achieves accounting returns influenced to a great extent by the behavior of the efficiency in the control of expenses; In addition, it creates value because the average cost of capital is higher than the average return after taxes on net operating assets. The EVA follows the orientation of the profitability after taxes of the operating net assets and the operating profit margin after taxes, confirming the remarkable efficiency in the control of costs and expenses on the financial performance of the company in this sector, although efficiency in the use of net operating assets was also important in the results of the EVA.
Es un hecho innegable el avance silencioso y constante de la humanidad, luego, el progreso en recursos materiales en Colombia es notable en los últimos 50 años a pesar de la desigualdad social y económica, las dificultades para el acceso a la educación superior, la violencia, las muertes por enfermedades trasmisibles, las barreras de acceso efectivo y oportuno a los servicios de salud. Entonces la academia esta llamada a investigar y visibilizar el cambio social, creando espacios de reflexión que permitan una representación cierta de los cambios sociales del país; como respuesta a las soluciones de cambio social simplistas, planteadas por grupos con intereses particulares.
Critical Analysis of the Manual for the Allocation of Compensation for Biodiversity Loss
F.R. 20/10/2021 F.A. 20/12/2021 The purpose of this article is to critically analyze the Manual for the Allocation of Compensation for Biodiversity Loss. It was found that the Manual is an instrumental bid for the commodification of nature. It assigns greater priority to particular interests than to the protection of the environment in general. The Manual is designed to compensate for biodiversity losses, but does not prioritize conservation. The processes of ecosystem deterioration and fragmentation, and the consequent loss of biodiversity, have been little analyzed in Colombia and, in particular, in the Andean region.
Reflection on why alternative agriculture such as agroecology is a scientific discipline and not a science.
Agroecology has positioned itself as an important alternative to the regime of power and knowledge constituted by the hegemonic agri-food system. Agroecology is an insurgent knowledge that does not adapt to the canons of normal science. This article argues that despite being considered by part of the social movement as a science, there is no global consensus on the principles, purposes and object of study of agroecology, nor are there methodologies and strategies of analysis from the multidisciplinary approach it encompasses, which means that there is no common discourse and language, one thing is agroecology from the academy, another for decision-making spaces and public policy formulation, and another for communities and social movements. It is concluded that more than a science, agroecology is a discipline that draws on the developments of other disciplines and sciences.
Peasant struggles and resistances in Colombia
This article deals with presenting the struggles and resistance of the peasant movements in Colombia from a historical, social and political perspective, taking into account that the tensions that are experienced in the rural social and political scenario arise mainly from the contradictions of the capitalist order. in force, based on a model of production and accumulation that has been imposed by blood and fire on communities in rural areas through agrarian policies drawn up unilaterally by the State. The economic and social structure of the country is essentially based on the subordination and dispossession of the peasantry, so recognizing and making visible its history of resistance against the harmful rural development policies implemented by the different governments implies addressing the roots of a conflict sociopolitical that sinks its roots in the violent concentration of land ownership and ignorance of the ways of life and production of peasant communities. In this context, peasant resistance struggles have been cemented throughout history in multiple political proposals against the distribution and use of land, such as the Peasant Colonies and later the Peasant Reserve Zones, accompanied by mobilizations and de facto actions. oriented to the defense of life and territories.
Business Investment during the Pandemic in Colombia 2020-2021
Applying Tobit models, it is evident that during the period of the pandemic, March 2020-September 2021, the behavior of investment and development (not digital) in 59 Colombian business sectors was mainly determined by seven variables: positively influenced by investment in digital solutions, increase in staff working at home, decrease in firms cash flow, on the contrary, investment was negatively affected by the reduction in liquidity and difficult access to financial services (shortage of credit), expenditure on goods and new and improved processes and the hope given by government support policies. It is important to note that expectations regarding the behavior of the Colombian economy in the following year were not significant. The degree of the impact of the covid19 was differential between sectors intensive in technology and unskilled labor.
ROK-Mekong Economic Assistance: A how-to for Latin America
Economic development is one of the main objectives of international cooperation. Based on that concept, the Mekong alliance, composed of developing Asian countries, was established in 2011. In response, South Korea, Asian economic leader, has architected several strategies to propitiate development among these nations using niche diplomacy. This investigation paper intends to evaluate the impact of said methodology as well as proposing a replication strategy in Latin America (Latam) while making use of Sequential Transformative Design. The results indicate that the areas of infrastructure and human capital are the ones that share the most similarities between Mekong and Latam and that the cooperation intervention from Korea has generated a positive impact in the development of the countries in the Southeastern region. Thus, it can be concluded that these mediations build up a role model for development policies to be implemented in Latam, guaranteeing regional growth.
Reflections on the financial, social and environmental return of the coffee growing sector in Colombia
The cultivation of coffee, as an important region of the Colombian economy, makes it imperative to analyze how its information is being reported in the financial, social and environmental dimensions. From each one of them, the respective theoretical position and the corresponding reflections are presented. These dimensions are generally expressed through reductionist indicators without systemic and holistic articulation, necessary for a comprehensive analysis. For this, it is emphasized that the indicators are valid, relevant and reliable, taking into account quantitative variables and qualitative categories for a complete and comprehensive reading of the situation of the coffee sector. The article establishes a position that highlights the importance of reporting information in a holistic, systemic and comprehensive manner for the economic, social and environmental analysis of the Colombian coffee sector. Necessarily, with the participation of all stakeholders on: declaration of the purposes of the required information, selection and construction of indicators, methodology for making measurements, reading and interpretation of information. In this way, it contributes to the realization of diagnoses that allow making the best decisions that integrate the economic, social and environmental aspects.
The current situation demands significant challenges for the University, since it shows the importance of educational institutions, which are fundamental for society in responding to the problems felt, such as those originated by the pandemic, those of economic order and social trust. Thus, the University manifests itself not only as a physical space, but in a broader concept where members of the academic community interact with the nuclear actors of society to provide adequate responses to regional and national problems. There is a demand for employment opportunities, more and better quality education and it is here where the articulation of the state, the university and the company is essential.
Proposal for a Model of Systemic Competitiveness of Rural Spaces
The rural sector in Colombia has traditionally been neglected by local and national governments, as evidenced by the inequity in the quality of life of peasants with the inhabitants of urban areas and the lack of articulation of the proposals in the development plans. The objective is to validate the Model of Systemic Competitiveness of Rural Spaces, based on the analysis of departmental development plans, for the identification of problems and research opportunities that contribute to solving local, regional and national needs, in three categories: political - sustainable, competitive - productive and environmental - social, which are then divided into subcategories oriented from the vision of the multiactivity of agriculture. The model is dynamic and can be used to cross-reference a very large number of variables and provide an overview of the interaction of the various activities, resources, needs and actors involved in the development of the countryside. The methodology used was Grounded Theory, using Atlas ti software, which was used to review and code the 33 development plans of Colombia's departments. The results show the lack of articulation of the plans and programs of the departmental governments regarding the problems of the rural sector, since no specific actions are proposed for the countryside, which is critical in aspects such as land policy, technology transfer, education for the rural sector, social protection mechanisms or food security. The meta-analysis based on the reading, review, codification and analysis of the development plans, shows the shortcomings in the formulation of many of these documents, which become more critical since they do not contemplate specific actions to meet the needs of the Colombian countryside.
Ergonomic risks of physical load and occupational low back pain in a higher education institution in Cartagena, Colombia
The aim is to identify the relationship of ergonomic risks of physical load and the appearance of low back pain in a group of administrative workers of a Higher Education Institution, Cartagena, Colombia, through a descriptive, cross-sectional, and correlational study, carried out between May 2016 and May 2017. To collect the information, a sociodemographic survey and the Nordic Kourinka Questionnaire were used; the sociodemographic results were analyzed with Excel 2.5 tools and the bivariate analysis with SPSS 2012; the majority of the population belongs to the female gender (62%), in the age range between 20 and 29 years old); musculoskeletal discomfort: neck (51%), dorsolumbar (69%) and wrist / hand (27%); These complaints have been present since the last 12 months, even the last seven days; the correlation data show a slight association between the sitting posture and the presence of lumbar muscle discomfort (r = -, 343; p =, 021; CI = 95%); Research indicates that there is a relationship between the ergonomic risk of physical load and low back pain, however, a more in-depth statistical analysis is required, such as a cause-effect study, that explains the behavior and variability of the data in a predictive way.
Hygienic-Sanitary Determinants of the School Canteens of the Child Population in Conditions of Vulnerability of the Department of Bolívar
Infant feeding is essential in the first years of life, however, there are conditions that make the prepared food not fulfill its purpose in the nutrition of infants, which could trigger diseases that are becoming more and more relevant in the systems. of health. Objective: to analyze the conditions of sanitary hygiene practices in school canteens for children in vulnerable conditions in the department of Bolívar. Method: descriptive study based on the application of a standardized instrument carried out in 23 school canteens belonging to the different public educational institutions of the department of Bolívar, Analyzing 164 aspects contained in Resolution 2674 of 2013, it was possible to establish the percentage of compliance with the sanitary concept Of the 23 canteens inspected, 11 of these obtained a favorable concept, 52% of the sample gave a favorable result with request, that is, despite the percentages of compliance with the standard, failures that require immediate improvements were detected, 17 findings negatives of which there are 4 that appear repeatedly, 2 of the 23 dining rooms are related to the conditions of infrastructure and utensils. Conclusion: the results show the necessary intervention of the 23 dining rooms and their staff; This study is the basis for establishing and implementing government policies that generate strategies to promote healthy eating of infants, guaranteeing good hygienic-sanitary practices and the provision of school canteens service under healthy conditions.
All econometrics book authors agree on how difficult it is to teach econometrics to undergraduate economics students, especially because of their poor preparation in statistical mathematics and matrix algebra. Experience also blames poor information given to students on economics and econometrics studies. Econometrics can be focused on three levels depending on the interested group. Undergraduate courses must be demanding in statistics, matrix algebra, and cases applied to the student context. Teachers must be economists to explain the applications of content in various practice areas; failure in this goal produces apathy and desertion. Other causes of the problem may be teachers, the focus of the curriculum, the business of education, etc.
Environmental citizenship based on peasants agroecological practices in Pradera, Valle del Cauca
The research’s objective was to build a proposal for environmental citizenship based on the agroecological practices developed by the inhabitants of the Peasant Reserve Zone of Pradera, Valle del Cauca, Colombia. Methodologically, the Participatory Action Research approach was used to collect information and firstly a characterization of 15 agroecosystems was made based on the variables: management systems, social, water, soil, and diversity; For each variable, indicators, and sub-indicators of sustainability necessary to interpret them according to agroecological environments were established; in a second moment the components were identified. It was found that the environmental citizenship proposal can be built with 14 sub-indicators: 6 belonging to a social variable (43.55%), 4 sub-indicators of a diversity variable (28.85%), 2 sub-indicators of a soil variable (12.67%), a sub-indicator for the management systems variable (9%), and a sub-indicator for the water variable (5.97%). It is concluded that the social component is of primary importance.
Peace agreement and land tenure in Colombia. Visions and challenges of a country in dispute
In Colombia, agricultural problems and rural development policies have been the main causes of social and armed conflict, exacerbating the conditions of inequality and poverty. The Peace Agreement signed in 2016 between the Colombian Government and the FARC-EP expresses the meeting of two views of the country in dispute, as regards solutions to agricultural problems. The objective of this article is to present the visions and challenges that are still unresolved around the Integral Rural Reform. A descriptive qualitative methodology was used with a hermeneutic historical approach. It was found that it is practically impossible to carry out the process of access and formalization of the land and to have updated the multipurpose cadastre in the short term; And yet. is an imperative need for access and formalization of land ownership by Colombian peasants. In conclusion, the institutional system must have all the tools necessary to implement and ensure that an Integral Rural Reform is carried out in an optimal manner; and that the participation of the different rural communities in the administration of the policies that affect them, based on the recognition of the peasant identity, be effective
National tax benefits applied by smes in the department of Quindío between taxable years 2015 -2020
This research article identifies national tax benefits, among which are income not constituting income or occasional profit, deductions, exempt income, tax discounts and reduced rates, among others; SMEs are classified according to economic activities and the rules that regulate them; and finally; The implementation of national tax benefits applied to SMEs in the department of Quindío is analyzed. The research is carried out under the descriptive method using a mixed approach, considering a qualitative part since there is a conceptual, theoretical and documentary reference; and another quantitative part, due to the use of statistical methods and data tabulation for the presentation of the results, in addition, a survey structured by sections according to the type of tax benefit is used as an instrument for collecting the information. The results indicate that there are several tax benefits that SMEs in the department of Quindío do not use, either due to ignorance or because they do not meet the requirements to access them. In addition, it is evidenced that entrepreneurs use the most well-known tax benefits, such as those granted in the simple tax regime, considering that it allows them to reduce the payment of taxes and generate savings to invest, hire more employees and grow in the market.
EDITORIAL: Prácticas contables desde la utilidad para la toma de decisiones
Accounting practices involve institutions, agents and accounting knowledge. The multiplicity of problems currently addressed by accounting formally involves, at different moments in its development, economics, finance, social and environmental issues. By way of exploration, it is built around culture (and language) as a possible object of representation. This diverse panorama broadens the field of practices and especially the ethical attitudes of people, as well as the availability of accounting architectures that allow representation, and within it the disclosure of information apparently sufficient and necessary for different uses and interests. In particular, it is of interest to review the ethical practices of agents who, in spite of having accounting devices to account for the social and environmental implications of financial economic facts, or to evidence the actions themselves of environmental impact and conflict, are not relevant in their reports. The literature reports dissatisfaction in the disclosure of information, focusing the difficulty on the subjects' decisions regarding the construction of the information.
Editorial: Responsabilidad Social Institucional y academia
La Universidad libre fiel a sus principios fundacionales, salvaguarda el compromiso social mediante la formalización de políticas y el sistema de gestión en el ámbito social, ambiental y económico. En el entendido que, la responsabilidad social en la Universidad obedece a una política de la gestión de la calidad coherente con la ética institucional, manifiesta en el compromiso social a través de la transparencia y la participación de los actores del entorno en los procesos académicos.
The objective of this article is to make an introduction to the Maximum Likelihood (MV) model, widely used for decades in statistics, biometrics, engineering and econometrics. Despite its usefulness, basic econometrics courses continue to emphasize Ordinary Least Squares (OLS) due to its ease of mathematics and conceptual understanding and leave the MV for exercises with commercial software that does include it by default, due to the superiority of the results compared to those of the OLS. MV is widely used for non-linear regressions and large samples, for example, models of dichotomous dependent variables such as Logit and Probit; conditional heteroscedasticity such as GARCH and EGARCH, censored and truncated models, etc. It is expected that as artificial intelligence develops in data science and machine learning, OLS will be discarded.
Prospective of risk-based internal auditing
The internal audit in essence is a control of the controls established by the organization, which must be essentially preventive, which implies that the organization has clearly identified the risks that may affect the fulfillment of the objectives. In order to carry out their work, the internal auditor must fully know the entity that audits, in order to be able to foresee the risks that may arise, determine if the controls counteract said risks, to carry out their evaluation, that is, they must look prospectively at the company, plan your work, apply the international framework for the practice of internal auditing and perform high quality work.
Agroecological soil conservation practices in the Peasant Reserve Zone - ZRC of the Pradera, Valle del Cauca, Colombia
The global problem of land degradation, due to phenomena such as erosion, desertification, salinization, compaction and declining fertility, is growing. This research paper presents a community experience of life protection through agroecological soil conservation practices. Methodologically, Research-Action-Participation techniques were used in the interaction with the community. The study units were 15 agroecosystems from the Peasant Reserve Zone -ZRC- of Pradera, Valle del Cauca, Colombia. The evaluation of the soil variable was made by adopting indicators that would allow the evaluation of soil conservation practices adopted by farmers. For each indicator, sub-indicators and a measurement scale were taken into account. It was found that the use of conservation farming implements, combined with the proper use of manure, the application of compost and the maintenance of crop residues, are agroecological practices that allow the conservation of the physical, chemical and biological properties of the soils of agroecosystems. It was concluded that the agroecological practices adopted by farmers allow the conservation of soils within the framework of the peasant economy, contributing to the protection of the biological diversity of the soil.
Accounting epistemology: an approach to the influence of the traditional current
Accounting has been the object of study from the frameworks of traditional epistemology, an activity developed fundamentally since the seventies, when different schools and authors initiated meta-studies in the light of the theories of critical rationalism, historicism, scientific realism, dialectical rationalism and epistemological anarchism, among others. The works of traditional accounting epistemology are characterized by transposing the concepts that in principle served to explain physics, chemistry and biology, in this sense, the terms paradigms, research programs, falsification, monism and methodological pluralism, scientific communities, research traditions, among many others, are used in accounting knowledge. Other schools of thought consider that the social sciences, including accounting, should have their own epistemological and methodological tools, which differ from the criteria used in the natural sciences. The paper presents the criteria, sources and basic ideas presented by the most recognized epistemologists of the traditional current, with some examples of their application in accounting; the elements presented contribute to enrich the debate regarding the rigor with which accountants have used the classical epistemological references, the relevance of these approaches and even the need to build new routes of reflection on accounting knowledge.