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- PublicaciónAcceso abiertoCaracterización del consumidor de arroz en el departamento del Tolima(Universidad de Ibagué, 2018) Soto Valderrama, Carol Daniela; Pinzón Parada, Carlos Alberto; Patiño Moreno, Erika AlejandraThe following research work seeks to identify the profile of the rice consumer in the department of Tolima for 2017. The municipalities of Ibagué, Espinal and Lérida were taken as a reference, determining a sample of 500 people, distributed as follows: 400 for the municipality of Ibagué, 50 for the municipality of Espinal and 50 for the municipality of Lleida. The information collection instrument was a semi-structured survey applied in person, in order to recognize certain characteristics and consumption habits in the participants. The data obtained and analyzed establish that the consumers of rice of the department of Tolima consume this product with a daily frequency; at the moment of buying the rice the attributes most sought by the buyers are cleaning and yield mainly, when reflecting on the importance that this cereal represents for the population of the region a rice consumer profile of the Department of Tolima that serves as a strategic tool for rice companies and related companies, in order to establish a deep knowledge of the consumer to which their organizational efforts are directed and in this way increase the competitive level of the rice sector in the department.
- PublicaciónRestringidoDiagnostico empresarial, plan de mejoramiento y plan de impacto para la Empresa Cooperativa Solidaria de Ahorro y Crédito COOMULTRAISS(Universidad de Ibagué, 2018) Ospina Nieto, Dayana Katerine; Castaño Castiblanco, CamilaThe development of this business diagnosis, improvement plan and impact plan for the company Cooperativa Solidaria de Ahorro y Crédito, is based mainly on the need that is established in the market constantly by people who require any type of credit to be able to acquire any type of good or service they need urgently, in addition that the company offers them the lowest rates in the market for the payment of credits, the company obtaining a benefit without prejudice for customers. Due to this, the decision was taken to develop this work endorsed by the person in charge of the company and thus be able to obtain information on internal and external factors that are weakening the operation of the company and compromising its future.
- PublicaciónAcceso abiertoFraudes contables: una responsabilidad del auditor faltando a su ética profesional(Universidad de Ibagué, 2018) Fernández Santana, Jasbleidy Fernanda; Mateus Olarte, Carla Mayerly; Díaz Ramírez, Angie Carolina; Torres, Franklin EmirWe know as fraud any illicit intentional act, which is carried out by people who have a working relationship with the company and are in charge of the different areas and administrative, accounting and financial processes, which allows them to access and manage the information, granting greater facility to plan and execute economic embezzlement for their own benefit, without taking into account what these acts may entail. A fundamental part of a good accounting process within a company are the professionals with whom it is counted, they are trusted personnel and the first filter at the moment of requiring truthful and reliable economic information, it is for these reasons that if it is presented Failures in procedures where this staff is involved makes it more feasible to incur fraud within the company, in the same way said professionals would be lacking in their professional ethics, by not putting into practice professional judgment, mental independence, professional skepticism and the accounting principles. An auditor should be characterized by his impartiality and transparency at the time of performing an audit, performing his work in the best way, presenting reliable information that will help and contribute to the company's decision making and its economic growth.
- PublicaciónRestringidoMedir el impacto de de las compras online en los habitantes de la ciudad de Ibagué en el año 2017(Universidad de Ibagué, 2018) Perdomo Polanía, Sergio Andrés; Meneses Díaz, Maira Alejandra; Patiño Moreno, Erika AlejandraOnline marketing seeks to meet the needs and desires of consumers through products and services that are marketed over the Internet, in which they have different forms of payment and delivery, likewise, allows you to find novelties in the market which for the consumer is important, because in addition to saving time physically looking for store by store, save money due to electronic means promotions and discounts are higher. Today being on the Internet for an organization is essential because most people are connected, in addition to being a medium where the opportunities to grow are endless and can have relationship with the consumer easier through networks or applications where they have daily contact. In itself, online marketing is a complement to traditional marketing, which applied with good tools, manage to take companies to the top of success, allowing them to expand, be recognized worldwide and most importantly, be in the mind of the consumer to achieve loyalty.
- PublicaciónRestringidoEvaluación de la Promoción de la Internacionalización: una aproximación a la industria de servicios del departamento del Tolima en Colombia.(Universidad de Ibagué, 2018) Tovar-Gasca, Sandra Lorena; Hernández Cifuentes, TatianaThe study evaluates the promotion of exports, existing policies and government actions from the perspective of the service sector companies of the department of Tolima - Colombia, which have internationalization activities or potential to do it. Based on a survey, it was collected from primary sources that companies have about the performance and effectiveness of the institutions that offer export promotion programs taking into account the expectations and needs for the things requested in the service. At the end of the study, it was found that companies prefer to promote by themselves the management of their promotional activities for their intention to venture into foreign markets.
- PublicaciónAcceso abiertoAuditoria independiente, un encargo de principios(Universidad de Ibagué, 2018) Vargas Rojas, Yineth Paola; Mora Reina, María Helena; Torres, Franklin Emir; Díaz Ramírez, Angie CarolinaThe accounting profession has suffered the consequences of the recent cases of corruption that have been evident in recent years. The challenge is perhaps to recover the confidence of society again, from the adoption of international standards for information assurance with a risk management approach that allows facing situations that attempt against compliance with the fundamental ethical principles of the profession. The purpose of this document is to perform an analysis on the sections of the code of ethics issued by the IESBA, related to professional appointment, second opinions and custody of assets of a client and its relationship with the quality of the audit, through consultation of the main changes of the code and the independence of the professional in public practice, obtaining as a result a practical case allows reflection on some situations that threaten or violate the fundamental ethical principles.
- PublicaciónRestringidoDiagnostico empresarial, plan de mejoramiento y propuesta de impacto a la Empresa Instituto Oftalmológico del Tolima(Universidad de Ibagué, 2018) Vargas Lozano, Laura Roxana; Albino Fuque, JoséA business diagnosis is of vital importance for any type of organization, since thanks to this one the existing impediments in the execution and development of the activities of the company are determined, which allows to implement the necessary improvements to the problems found. This is done in order to generate progress in the normal functioning of the company's functions and to have a broad outlook in the future. By means of the use of the tool created by Rodríguez Ferro, it is intended to achieve an excellent development of the subject, since it is a complete guide of the aspects that must be handled and taken into account for its execution. At the same time, the application of the diagnosis will allow to create strategies that lead to the improvement and to the strengthening of the activities developed by each one of the areas pertaining to the company. The project will strengthen and provide the Instituto Oftalmológico del Tolima, the necessary tools in compliance with regulations, both administrative and welfare processes that can be implemented, to consolidate the leadership of the company at regional and national level with the best quality standards, which will make the population that requires such specialized attention, have more efficient access to the solution of their visual problems.
- PublicaciónRestringidoDiagnostico para identificar las características pedagógicas en la metodología de auditoria orientada a a riesgos en la asignatura auditoria informática del programa de Contaduría Pública en la Universidad de Ibagué(Universidad de Ibagué, 2018) Avendaño Silva, Diana Alejandra; Isaacs Rodríguez, Carlos AlbertoThis research paper presents the diagnosis of the pedagogical practices in the risk-oriented audit methodology in the subject Informatic Auditing, of the Public Accounting Program of the University of Ibagué, in order to identify the main contributions for public accounting students and the way such contributions affect training. The work explores the risk-oriented audit methodology framed in the internal control standards, showing those aspects that provide clues for the analysis of the pedagogical practices of the Computer Audit course. It continues with the presentation of the results that the investigation throws with regard to the data obtained with the research instruments on relevance of the subject. At the end of the paper, the results and conclusions to be taken into account on the relevance of the subject are presented.
- PublicaciónAcceso abiertoAnálisis preliminar para definir la posible participación de las ciudades tolimenses en el sistema de ciudades de Colombia. Artículo: Flandes Tolima, solución integral de desarrollo regional(Universidad de Ibagué, 2018) Barón Borda, Nini Johanna; Salazar, Carlos AlbertoThe system of cities is the policy proposed by the NDP like objective to strengthen the network of cities and the impact of each one's actions, promoting competitiveness and improving the quality in habitant’s life. Therefore, this research proposes to highlight the main attractions of the municipality of Flanders in which tourism is encouraged, in addition, identify the cultural offer represented by museums and libraries. To develop such research, primary and secondary sources are used to allow the collection of truthful and relevant information.
- PublicaciónRestringidoDiagnostico empresarial con plan de mejoramiento y propuesta de impacto para la Empresa de Servicios Públicos de Acueducto y Alcantarillado y Aseo del Guamo E.S.P.(Universidad de Ibagué, 2018) Monroy Olaya, David Guillermo; Durán Montilla, DiegoOver time, public companies show sudden changes in their administrative performance only, where it is observed that the change of a mayor, governor or president can call the end of a period of good or bad management by those in charge of the company, it is very unlikely that a company of this nature will succeed in establishing such significant changes that lead to greatness as the comparison of private companies, where the concern to provide good service, manage costs, be pending maintenance and not cause environmental damage are at the top of the concerns. For this reason, it is considered difficult to participate in aspects such as the effects of an area such as marketing, where it is unlikely that any type of change can be made in reference to customer acquisition, service management, advertising and other aspects; bearing in mind that in other companies this area represents the existence of the same. Therefore, in the public services company "ESPAG ESP", the possibility of developing a business diagnosis was considered and subsequently authorized, which would allow the research method to investigate the strengths and weaknesses of the organization in order to determine the aspects to be changed as they see necessary in the development of improvements that generate positive changes in the functioning and other improvements that improve other relevant aspects of the organization.
- PublicaciónRestringidoAdministración de innovación tecnológica: Una aproximación a la Empresa Foto Estudio Iris(2018) Castro Larsen, Pamela A.; Castañeda Maldonado, Franklin E.; Tovar Gasca, Sandra LorenaThrough the following work, a diagnosis and strategic direction was made applied to a particular company, Foto Estudio Iris, in order to identify and determine the weaknesses in order to carry out a study and proposal of a technological innovation for this company, taking into account the interests and expectations of potential customers and environmental factors. The work was done because, in the competitive world faced by today's companies, it is very complex to make decisions and be aware of new technologies due to globalization, turning the world into a single market. Due to the above, it is fundamental to be able to establish competitiveness and advantages before the daily innovations that this one generates, being a challenge for all company of the present time. Therefore, it is essential for any company to manage and be aware of the constant changes in the market, because the forces and agents of the environment, as well as competitiveness, can drastically and suddenly damage the operation and positioning of companies. Therefore, it is key to be updated to the many threats and difficulties that arise in the changing environment to be able to be cautious and react quickly without being affected, in order to reduce risks, increase opportunities and have competitive advantages to develop innovative strategies that generate growth and permanence of the company in the community Ibaguereña. Therefore, this work was elaborated by means of an investigation and collection of previous information, with the collaboration of the administrator of Foto Estudio Iris. Beginning with the identification of the weaknesses, their causes and consequences, and determining the problems they generated. This was carried out with the aim of proposing a technological innovation of great acceptance in the market, viable and pleasant for its consumers, analysing all the social, economic and pragmatic impacts that this innovation could cause, with the aim of creating strategies forging itself as an innovative and competitive company.
- PublicaciónRestringidoDiagnóstico empresarial, plan de mejoramiento y propuesta de impacto de la empresa Water Juliz S.A.S.(Universidad de Ibagué, 2018) Torres Bernal, William Alexander; Galindo Vargas, Adriana IsabelOrganizational Diagnosis, Improvement Plans and Impact Proposal of the Water Juliz SAS Company, It´s a document prepared by William Alexander Torres Bernal and the collaboration under the supervision of Adriana Isabel Galindo Vargas, who is a Professional in Public Accounting. This document was to create to offer guide to businessmen and students in undergraduate and postgraduate programs, who want to get a guide under which they can develop an organizational diagnosis in general to determine the current functioning of an organization, in the same way the text it provides all the necessary analyzes on the procedures to be followed to carry out the diagnosis, the development of improvement plans, if necessary for the areas and processes affected or considered weaknesses, in addition to which are considered important according to the term in which they should be implemented. Therefore, the document offers the variables to be analyzed by the interested persons and the areas in which it is necessary to take precise care when are analyzing, they are understanding the level of relevance that they have on the growth that the entrepreneurs wish to obtain on their organizations.
- PublicaciónRestringidoPlan de internacionalización hacía México para la Empresa Confecciones Caribean(Universidad de Ibagué, 2018) Gualtero Buitrago, Yineth patricia; Sánchez, Juan CamiloThe present internationalization plan towards Mexico for the company of confections called caribean, develops from the need to identify a second export destination additional to costa rica, in witch the company at the present time keep up business relationships. so, for a company with 31 years of experience in a competitive, interconnected and globalized environment the choice of a second export destination becomes essential. For achieving this, the plan for internationalization is proposed for one product with less quantity of accessories, lower requirements, the experience with the first importing country which has shown that docker’s short, one of the eleven products that the company has over time it has positioned in addition, it has been characterized by quality to a low price with high design. Finally, to answer which country the export must be made the sectoral analysis will be done of the origin country; a diagnosis of the company by areas and a characterization of the product including tariff heading. the matrix will be done for each preselected country with variables of analysis and assignment of pesos determine the target market, potential, and contingency, being mexico, united state and United Kingdom, for the target market The profile of the consumer is analyzed and a marketing proposal is proposed in the way that ompany can take advantage of its exporting potential its strengths as a company in light of this proposal .
- PublicaciónAcceso abiertoAutoevaluación con fines de renovación de la acreditación del programa de Administración de Negocios Internacionales: Análisis de variables con fuentes tipo encuesta a graduados semestre B 2017.(Universidad de Ibagué, 2018) Castillo Estrella, Ingrid Tatiana; Rodríguez Ferro, Paula LorenaMaking a diagnosis that allows higher education institutions to determine what strengths and weaknesses they have in each of their programs, allows them to carry out a process of continuous improvement in the same way to enrich the contribution to the quality of its programs and the development of the activities carried out within the university. This is why the objective of this project is to make the self-assessment report for the purpose of renewing the accreditation of the International Business Administration Program: Variable analysis with survey-type sources to graduates semester B 2017, through a quantitative and qualitative analysis of an internal survey of institutional character applied to graduates of the International Business Administration Program of the University of Ibague. Through this research, the aim is to find the degree of impact of the ANI program on the labour, social and economic aspects of the graduates of this same program and in turn to generate improvements in the program based on the contributions that graduates could generate. For the International Business Administration Program of the University of Ibague it is of vital importance to know in which fields are developing their graduates and how satisfied these are with the elements provided by the educational campus To contribute in their work, personal and professional development, in order to generate constant improvements that contribute to the renewal of the accreditation of the program.
- PublicaciónRestringidoCaracterización económica y social de la comunidad Chorrillo, Ortega Tolima Desafío y propuestas(Universidad de Ibagué, 2018) Moron Salgado, Monica María; Yate Vera, Ingrid PaolaThe objective of this work is to carry out an economic and social characterization of the community or Cabildo Chorrillo, located in the municipality of Ortega -Tolima. In order to begin the investigation, it was necessary to enter into the culture, customs and daily life of the Ortegunos families and/or participants who voluntarily wanted to take part in this work. In order to achieve the objectives of making a proposal in which an economic and social characterization was made, it was necessary to develop activities that would allow the collection of qualitative and quantitative information, such as the development of a survey, visits and interviews directed to the Cabildo Chorrillo. Through the years the Ortegunos have suffered diverse problems such as: extreme poverty, lack of education, high rates of unwanted pregnancies in adolescents, malnutrition, unemployment, among others. That has put its inhabitants to overcome different difficulties. The focus of this work is to present proposals that generate viable solutions in the community, such as entrepreneurship programs, child health, human development and implementation of a social policy to improve the lives of the Ortegunos.
- PublicaciónAcceso abiertoPerspectivas empresariales sobre: Escepticismo profesional, control de calidad y auditorias de grupo(Universidad de Ibagué, 2018) Galindo Peñaloza, Gloria Katherine; Patiño Gómez, Shusan Verónica; Torres, Franklin Emir; Díaz Ramírez, Angie CarolinaThe main objective of the International Auditing and Assurance Standards Board (IAASB) when initiating the technical, open and public discussion process in relation to professional skepticism, quality control and group audits; is to identify and analyze the needs and expectations of the different stakeholders (users of the financial statements, preparers, audit committees and the organizations that represent these groups), on the appropriate presentation and design of the current standards. The auditing and quality control standards need continuous updating due to the different circumstances that arise in the global context, for this reason the IAASB in the normal development of its functions performs this type of activities (surveys) in order to know the different points of view that companies and institutions have when making use of international standards.
- PublicaciónAcceso abiertoInforme de autoevaluación con fines de renovación de la acreditación del programa de Administración de Negocios Internacionales(Universidad de Ibagué, 2018) Romero Rivas, Natalia Jimena; Tovar Gasca, Sandra Lorena
- PublicaciónRestringidoAsistencia de investigación: Evaluación de la promoción de las exportaciones en función del nivel de internacionalización de las empresas del sector textil en el departamento Tolima(Universidad de Ibagué, 2018) Cortés Rodríguez, Ana María; Tovar-Gasca Sandra; Hernández Cifuentes TatianaThis article develops three objectives: the theoretical approach to export promotion, the perception of support programmes for internationalisation and the impact they have had on internationalisation processes in companies, as well as their opportunities for improvement. The methodology consolidates an evaluation model of public promotion supported by secondary sources and is put to the test by collecting primary data in the textile sector companies in the department of Tolima. As a result, the real conditions of the companies are obtained under the influence of the promotion of exports where it was found that in spite of the fact that the companies constantly face difficulties in foreign markets and that institutions are made available that seek to mitigate them, the structure and the communication channels of these programs are not effective, consequently, the companies evolve internationally without their accompaniment.
- PublicaciónAcceso abiertoProfesionales de la contabilidad en la empresa ética, ¿cuestión cultural o legal?(Universidad de Ibagué, 2018) Clavijo Vivas, Carlos Alonso; Rojas López, Elton Sayth; Torres, Franklin EmirAccounting professionals in private practice for having a direct contractual relationship with the company acquire a different position in relation to accounting professionals in public practice. In private practice, one of these differential factors that is most evident is the inherent presence of threats contemplated in part A of the Code of Ethics and which precisely requires a differentiated section (part C) to contemplate the threats that apply to this specific case, all this taking into account that when there is a labor link which implicitly contains subordination, it prevents that the accounting practice in this sector is carried out independently and of There arises the need to stamp the normative in terms of ethics in a specific section that relates to the generalities but contemplates them in an emphatic way.
- PublicaciónRestringidoDiagnostico empresarial, plan de mejoramiento y propuesta de impacto para la Empresa Moblida'r(Universidad de Ibagué, 2018) Susunaga Cifuentes, Luisa Fernanda; Castro Martínez, YolimaThis research work which includes the development of a general business diagnosis, a subsequent improvement plan for each functional area that needs corrective action and a final impact proposal for an area of preference for the developer of this work, during the development of this work will be able to appreciate many actions in which it will be possible to identify internal factors such as strengths and weaknesses, in addition to external factors such as opportunities and threats, which can or are generating a positive or negative change for each functional area of the company, all the development of this work was with the final approval of the administrative manager and his intentions to know the final results. In addition, it is taken into account that this work is a starting point that the company can reference for the development of improvements, in addition to having as a base the recommendations developed and raised in the same; which were deepened by a research process in obtaining data in the first part to then establish the factors to correct, this company would have some steps to follow to improve its current operation.