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- PublicaciónRestringidoAcciones de mejoramiento para la consolidación y fortalecimiento institucional de la empresa de Acueducto, Alcantarillado y Aseo del Espinal ESP.(Universidad de Ibagué., 2019) Alcalá Villanueva, Maria José; Alcalá, HaroldThe business diagnosis that was made to the company of aqueduct sewage and spinal cleaning ESP. It sought to strengthen institutionally to position itself in the local market with the attention of service demands for new subscribers and the real needs of the entire population. Looking to know the threats and weaknesses that the company should correct. Similarly, take advantage of the opportunities and strengths you have. Making the most of it. Specific objectives and a general one were raised that sought to solve the research question planned for the development of the work. Which had an answer and all the objectives set under the chosen methodology were met. It is important to know that the company's mission falls short of the real purpose of the company and the mission is less than 6 months after its completion. It is necessary to invest financially in improving different internal situations such as labor competencies, organizational climate and assertive communication. It is also important that the organization create instruments such as the process and procedures manual for each area, adopt the internal regulations and consolidate the hiring manual.
- PublicaciónAcceso abiertoActuación imparcial en la ejecución laboral del Contador Público(Universidad de Ibagué, 2018) Vivas Lombana, Yuly Natalia; Díaz Ramírez, Angie Carolina; Torres, Franklin EmirThe development and objective of this work is to identify and impact the conflicts of interest and objectivity to which an accountant in profession will have to face when acting in their work field since the work environment will always be an obstacle that aims to impede development impartial d the orders imposed in the contract. The subject of investigation was shaped by means of a real life case that allows the reader to easily identify the ideology of the topic and even detect the cons that a professional must face, and more if he does not adequately control situations of conflicts of interest. opportune safeguards that reduce the threat, also find through researches of alternative authors in academic bases concepts that strengthen this topic to clarify bases of interest that allow the concept in general to find a more adequate strengthening and deepening, all in order that the reader identifies in the document a recognition space in his work performance so that he personally makes findings that may be reaping the development of his work Taking into account any conflicts that may affect the accountant's code of ethics is the basis for applying safeguards that reduce these situations to acceptable levels in order to obtain an impartial and objective work environment that, in this case, will not affect any of the parties related to the contract. Therefore, it is very important that the professional always prior to the acceptance of a contract study all the variables of their client, since the standards inculcate us the importance of working with impartiality and objectivity.
- PublicaciónRestringidoActualización, diseño y rediseño de formatos basados en el GRI que permitan diagnosticar y orientar la acción para la implementación de la responsabilidad social empresarial(Universidad de Ibagué, 2019) López Flórez, Martha Liliana; Ramírez Méndez, Carlos HernandoThis monograph is based on the redesign of a format used to diagnose the level of competitiveness of companies in the clothing sector in the city of Ibagué, developed by researchers Carlos Ramírez and Dayani Rojas. The study mentioned also identifies the characteristics of the companies in the sector analyzed within the context of corporate social responsibility. As a complementary phase, it is proposed to redesign the instruments used to determine the variables that more deeply identify the application of corporate social responsibility protocols in single-person or micro-sized companies. Starting from the existence of the Initiative Report Guide - GRI, we could use it as a reference in the identification of variables, which could serve as a basis for instrumental redesign. Once the new instrument was developed, this exercise was applied in a company and some questions were adjusted that fit the degree of confusion in the formulation of the required information. From this test were obtained as products: The redesigned instrument and a case related to the characterization of the company analyzed as established in the GRI. The conclusions of the monograph include the most relevant aspects updated during the exercise specified above and suggestions are made to improve the qualification obtained in the company analyzed according to the variables related to the GRI.
- 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.
- PublicaciónRestringidoAdministración de proyectos de innovación tecnológica aplicada a la empresa “Roott+Co S.A.S.(Universidad de Ibagué., 2018) Acero Escobar, Alejandra; Bornacelli Moreno, Clemente; Tovar Gasca, Sandra Lorena
- PublicaciónRestringidoEl aguacate Hass y su cadena de valor como generador de desarrollo para el Departamento del Tolima(Universidad de Ibagué, 2018) Lozano Giraldo, Sussana; Esquivel, Luis CarlosThrough this work, the Global Value Chain (GVC) of the "Hass" avocado in the world market was identified and its contribution to the development of the economy of the Department of Tolima, with the objective of collecting and analyzing the productive and industrial development of the avocado sector, based on the achievements obtained nationally and internationally. In order to achieve the general objective, four strategic objectives were defined that allowed the satisfactory development of this work, achieved through a descriptive type of research, by forming their own conclusive ideas on the subject, from the analysis of historical and secondary data. In order to develop the present work, the current context of the Tolima Department with respect to the Hass avocado harvest was identified. Afterwards, a historical investigation was carried out taking into account the markets in which Colombia commercializes this product and pointing out the expansion to other markets that will be achieved in the short term. This was followed by an analysis of the elements that make up the Global Value Chain (GVC) of Hass avocado, where it was possible to identify the actors involved in the achievement of a productive chain at the national and international levels, which is made up of various entities and companies from the public-private sector. Finally, the economic contribution that the commercialization of Hass avocado brings to society in general in the department of Tolima is determined. In summary, it can be concluded that being part of the Global Value Chains (GVC) of a product as valued as the Hass avocado, brings with it many benefits for the industries and for the nations involved, where Colombia has managed to restructure its strategies and modernize the productive apparatus of the avocado sector, obtaining a high presence in several international markets. In addition, because of the high profitability generated by growing this product many farmers have been attracted to specialize in Hass avocado, being called "The Green Gold of the Colombian Economy", with the central objective of becoming the largest producer of this product in a few years.
- PublicaciónAcceso abiertoAnálisis comparativo del financiamiento de vivienda en Ibagué para los programas de VIS y VIPA en las modalidades leasing e hipotecario frente al coste de arrendamiento entre los años 2010 - 2015(Universidad de Ibagué, 2019) Morales Suarez, Grecia Daniela; Velásquez Copete, Yesica Mariana; Granada García, Eliana FernandaThis research was carried out with the objective of identifying which credit modality, the mortgage or the leasing, is the most convenient for the inhabitants of the city of Ibagué who live in rented housing units, and who want to replace it with an investment in real estate through the government programs known as VIS (Social Interest Housing Scheme) and VIPA (Social Interest Housing Scheme for savers). A segmentation of the population of the city was made, people who belong to socioeconomic strata 2 and 3 and who have a monthly income were chosen. After this, it was consulted in the banking entities Davivienda, BBVA, Bancolombia, Banco de Bogotá about the requirements for each type of credit and the interest rates that were applied during the period 2010-2015. The real estate companies affiliated with Fedelonjas in Ibagué were also consulted about the cost of renting houses belonging to the same socioeconomic strata, during the same period. At the end of the data collection, amortization tables and annuities were drawn up to compare the results obtained, where it was found that the housing leasing modality is the most beneficial for Ibaguereños belonging to socioeconomic strata 2 and 3 if they wished to replace the rental instalment with an investment in their own home.
- PublicaciónAcceso abiertoAnálisis comparativo entre las principales divisas y criptomonedas empleando análisis técnico(Universidad de Ibagué, 2019) Cobos Guzmán, Juan Sebastián; Rosas Camacho, César Amaury; Trilleros Gómez, JiaroThis research analyzes the behavior of currency pairs and cryptocurrencies by applying technical analysis to the quoted prices, closing price correlation analysis and the study of the Economic, Sociocultural, Legal and technological environments, the sample used for that purpose, were the main currency and cryptocurrency pairs, from July 2013 to November 2017. The results of the technical analysis showed that the currency pairs are less volatile than the pairs of cryptocurrencies, the result of the correlation analysis showed that the currency pairs and those of cryptocurrencies have a negative connection, that is, they are inversely proportional and from the study of environments, outside of cryptocurrencies and currency pairs, they see high profitability investments, but a risk that not many are willing to run. Thus, currency pairs and cryptocurrencies have similarities and remarkable differences, from any point of analysis, both technical and fundamental.
- PublicaciónRestringidoAnálisis de la oferta exportable del filete de cachama plateada(Universidad de Ibagué., 2019) Murcia Monsalve, Karol Melisa; Pachón Ospina, Luis GerardoWith this degree work we intend to analyze the exportable offer of the Cachama plateada . The objectives of this project were: to carry out an analysis of the exportable supply of the fillet cachama plateada, to analyze the supply of the product in the last four years, characterize the potential and contingency target markets for export and characterize the possibilities as an export product of the cachama plateada. The present study on exportable supply emerged from the growing demand for food that is currently being experienced globally, which has led to a decrease in over-harvested capture fisheries. This situation will have a major impact on ecosystems and the environment, and the only solution is to find a balance between human needs and the environmental conditions vital for subsistence. Fish farming represents a viable solution to this problem since these crops provide a great source of food that guarantees excellent product quality and high nutritional rates for humans, without damaging the environment and helping to meet the growing demand for food.
- PublicaciónRestringidoAnálisis de Las relaciones bilaterales ce Colombia con el Continente Americano(Universidad de Ibagué., 2019) Gómez, Laura Catalina; Cruz, Natalia Andrea; Sánchez, Juan CamiloThis degree work identifies the behavior of Colombia's bilateral relations with countries in South America and Central America such as Chile, Brazil, Ecuador, Peru, Venezuela, Panama, El Salvador, Mexico, Nicaragua and Guatemala. Their respective economies, political relations, cultural behaviors, social problems and other referents were analyzed. From this, a complete investigation was obtained on the relevant factors and the negotiating power that the participants have against the detection of needs, which where Colombia is an influential country at the political and commercial level in America; For this reason, the level of influence it has on the participants mentioned with the management of bilateral relations was determined. In addition, it was possible to find and appreciate that there is a strong connection with the countries of South America, especially with Brazil, Ecuador, Peru and Chile, taking Venezuela out of this context, a country that lately has had problems that has deteriorated its relations with almost All the countries in the world. Also, negative aspects were found in relations with countries such as Nicaragua, El Salvador, Venezuela and Guatemala, which according to the results and information collected are very stagnant or in some cases without direct participation of Colombia or without any interest that motivates The relationship. In the same way, the problems that could be generated in the past may be affecting the decisions in the present and in the future of the leaders. The work offers a panoramic view from all the important aspects and that must be taken into account at the time of conducting some type of future negotiation, where a personal perspective is shown, based on the data obtained, which are considered true for the work which was developed in this document. Similarly, it is expected to allow the reader the possibility of obtaining the necessary information to identify the key points of Colombia's bilateral relations with the countries mentioned above.
- PublicaciónAcceso abiertoAnálisis de los procesos de internacionalización en los currículos de los programas de Contaduría Pública con acreditación de alta calidad.(Universidad de Ibagué, 2019) Jiménez Pérez, Ana Carolina; Díaz Ramírez, Angie CarolinaEducation in Colombia is going through a process of globalization - the topic of programs’ internationalization is inescapable for the High Education Institutions, and became a great benefit for students, whom confront a working market to aim of being competitive both locally and internationally. The purpose of this study is to analyze the curriculum of Public Accounting programs with a high quality accreditation, from selected Colombian universities, regarding the activities which contribute to their Internationalization processes -subjects in another language, certificate programs, workshops, ICT, teaching and student mobility, agreements, double degrees, international accreditation- At the outset, an exercise was carried out to prepare possible questions that would allow to inquire the universities' in self and complete with institutions’ websites subject-matter in order to develop this document. On the other hand, it was necessary to look into Universities with High Quality Accredited Public Accounting Programs. A documentary review to the National Accreditation Council - Ministry of Education data was executed. Having a large number of universities, the selection was made by leaking the duration lapse and belonging to the Andean Region. In this context, curriculum models managed by these universities were determined, they were inquire into how the add into the international system in their study plans - strengths and weaknesses were highlighted as opportunities for improvement and concluded with what was observed with a approach for the future.
- PublicaciónAcceso abiertoAnálisis de metodologías creativas para el desarrollo de productos verdes(Universidad de Ibagué, 2018) Ávila Perdomo, Andrea Juliana; Rojas Forero, Geisler DayaniGreen products are those goods that seek to protect the environment and the human being, created under the implementation of processes, techniques, and methods that corroborate the conservation of the environment. The project was framed in the type of research with a qualitative approach and exploratory scope, because the main objective of the research is to examine the issue of green products and businesses. For this reason, the environmental practices put into practice by 5 multinational companies that offer consumer goods were investigated. The information was obtained from sustainability reports, bulletins, press articles, among others. Next, the practices were analyzed and categorized according to their environmental impact and the resource they conserve.
- PublicaciónAcceso abiertoAnálisis del potencial exportador del mango en el Departamento del Tolima(Universidad de Ibagué, 2020) Ramírez Garzón, Hasbladdy Yurany; Sánchez, Juan CamiloThe process of entering the international market allows different sectors of the economy an opportunity to increase income, knowledge and demand. This requires an analysis of products with export potential in the productive sectors of the different regions of the country. In this sense, the first objective of the research is to carry out a characterization of mango production in the country and in the region of the department of Tolima. This paper analyzed the export potential of mango in the department of Tolima within a local and international production and marketing framework. The analysis is developed through a search for information related to the contextualization of mango production in the country and the department, exports and imports of the product, consumption and marketing trends, in order to meet the demand in the international market. As well as the marketing of this product in the international market. The investigation includes information on exports and imports, production and consumption trends, in addition to analysis of international markets.
- PublicaciónAcceso abiertoAnálisis micro curricular en asignaturas de formación de programas de contaduría pública acreditados en Colombia.(Universidad de Ibagué, 2019) Alvis Santos, Sandra Milena; Pérez Díaz, Angie Milena; Pesca Angulo, RicardoBelow is a comparative analysis of the curricular plans of subjects of public accounting programs accredited in Colombia of high quality, which according to the National Accreditation Council register 25 universities with this accredited program. Initially the study plans were classified with respect to five criteria: Degree awarded (professional), type of university (public or private), registration before SNIES, modality (face-to-face or distance). Subsequently, a sample of 9 programs was taken, from which some components were analyzed to establish the possible similarities and differences.
- PublicaciónRestringidoAnálisis preliminar para definir la posible participación de ciudades Tolimenses en el Sistema de ciudades de Colombia(Universidad de Ibagué, 2018) Moroy Salcedo, Angie Guadalupe; Salazar Villalba, Carlos AlbertoThis document determines the main attractions in the city of El Espinal regarding the provision of goods and services, public space and growth composed of three important variables, the first is the cultural offer: it is represented by the number of libraries, museums and cultural houses, the second consists of natural characteristics such as the number of hours of sun, temperature and amount of rainfall presented during the year, the last variable goes related to characteristics that would act as a disincentive when visiting the city. The methodological development was based on documentary sources that allowed to know thoroughly the city, some interviews were carried out where the investigation was extended to study the tourist behavior of the municipality. This research presents as a result a theoretical review to define the participation of the El Espinal in the system of cities. It is concluded that it is necessary to deepen research on the participation and behavior of society in the public spaces provided by each Tolima region.
- PublicaciónRestringidoAnálisis preliminar para definir la posible participación de la ciudades Tolimenses en el sistema de ciudades de Colombia(Universidad de Ibagué, 2019) Rivillas Bohorquez, Lina Paola; Salazar Villalba, Carlos AlbertoTo date, there is little data on the role of the city of Ibague within the System of Cities of Colombia. This system implies that there is a positive relationship between the level of urbanization and the per capita income of the Colombian regions. To determine these characteristics in Ibague, a study was conducted in order to establish whether the city is coordinated with the actions of the different urban centers of the department of Tolima, for which its economic situation, its tourist attractions and its cultural offer.
- 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.
- PublicaciónRestringidoAnálisis y reestructuración de la deuda de una empresa que comercializa bienes y servicios(Universidad de Ibagué, 2019) Mirquez Calderón, Carlos Alfonso; Miranda, Sindy LorenaIn the present monograph there is done an analysis of the debt of an organization that commercializes goods and services, fieldworks will be done in the banks near to the entity to simulate a restructuring of the above mentioned liabilities while tables of amortization as cash flows, choosing that way, the best options from the year 2018.
- PublicaciónAcceso abiertoAnálisis, evolución y perspectivas de los commodities más representativos del Tolima. El caso del petróleo, café, y el oro periodo 1998-2018(Universidad de Ibagué., 2020) Obando Guerra, Laura Mercedes; Gualteros Lara, Bryan Daniel; Castro Torres, Héctor JavierFrom a global perspective, commodities are reference goods that play a fundamental role not only in the economy of a country, but in the entire world. Taking into account that commodities are raw materials that must go through different stages (added value) to reach their final sale, relevant variables are evidenced in this study, such as international prices, departmental production, and departmental exports. The purpose of the study is to carry out an analysis of the relationship of the behavior of the international prices of oil, gold and coffee in their production and exports in the department of Tolima from 1998 to 2018. Specifically, the importance will be presented. f these commodities in the department of Tolima, a historical recount will be made about the regulatory incidence of the government in determining the international price of each of them; then it seeks to analyze the behavior of commodities and their evolution together with the description of those most volatile moments in history, in order to give way to economic analysis of the relationships between the international price of each of the commodities and the department's production as well as its turn in the exports variable. Finally, the conclusions which synthesize each of the specific objectives can be evidenced. And the annexes and references that are also a fundamental part of the realization of it.
- PublicaciónAcceso abiertoAproximación al valor económico agregado para el municipio de Ibagué(Universidad de Ibagué., 2019) Barón Borda, Nini Johanna; Esquivel Barrios, Luis CarlosThe present research work aims to show the application of the Economic Value Added (EVA®) in public sector organizations, under the project entitled "Estimation of the Economic Value Added for the Municipality of Ibague", in whose calculation and analysis financial tools of the private sector, with the objective of demonstrating how it is possible to apply them in the public sector, through the application of the value generation model, as well as the analysis of the financial statements to the Mayor's Office of the Municipality of Ibague. This work consists of three chapters. Chapter one, entitled “EVA and Value Inductors”, emphasizes the importance of the application of EVA in public organizations, in addition, it identifies the role of citizens in the conception of the value model in organizations and describes the steps to the application of the value generation model proposed by Oscar León Garcia. In Chapter Two, entitled “Financial Statements”, the horizontal and vertical analysis of the financial statements of the Ibague Mayor's Office is carried out, where it intends to show the variation of the financial structure and explains the reasons for its economic growth. And finally in chapter three, entitled “EVA value generation model”, here the value inductors proposed in chapter one are applied to the Mayor's Office of the Municipality of Ibague, such as: EBITDA, EBITDA margin, Productivity of working capital, Debt / EBITDA ratio and others, finally the calculation of the EVA by two different methods.