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Business Practice Report Carried Out At FEV Consulting
(Universidad Santo Tomás, 2026-09-14) Bayona Rodríguez, Luisa Fernanda; Ramírez Castellanos, Diego; Universidad Santo Tomás
El presente documento constituye el informe final de práctica empresarial presentado en cumplimiento parcial de los requisitos del doble título en Administración de Negocios Internacionales entre la Universidad Santo Tomas en Bucaramanga, y KEDGE Business School en Marsella. Problema: El desafío principal identificado durante la práctica en FEV Consulting, fue la ausencia de inteligencia analítica estructurada y comparativa en mercados estratégicos en rápida evolución: específicamente en los sectores de vehículos terrestres no tripulados (UGV) y vehículos aéreos no tripulados (UAV) para aplicaciones de defensa, y en el dominio de plataformas eléctricas de próxima generación para vehículos comerciales ligeros. Objetivo: La práctica tuvo como objetivo desarrollar marcos rigurosos de inteligencia competitiva y benchmarking orientados al cliente, para fortalecer las capacidades de consultoría estratégica de FEV Consulting. Método: La metodología consistió en una investigación secundaria sistemática, la construcción de bases de datos técnicas a gran escala que abarcan más de 100 plataformas y más de 15 parámetros por plataforma, el análisis comparativo competitivo mediante herramientas como PESTEL y SWOT/DOFA, y principalmente, la traducción de los hallazgos en entregables estructurados para clientes, principalmente para el mercado europeo. Resultados: La práctica produjo tres bases de datos técnicas exhaustivas y entregables analíticos de 30 a 50 diapositivas por proyecto, con contribución directa a presentaciones para clientes en materia de estrategia de plataformas, posicionamiento competitivo e identificación de tendencias tecnológicas. Discusión: La experiencia demostró el valor estratégico de articular capacidades de análisis empresarial con conocimiento técnico especializado en un entorno de consultoría, ermitiendo la traducción de información de mercado compleja y fragmentada en insights estratégicos accionables.
Inteligencia artificial y protección de datos personales de las víctimas de graves violaciones a los derechos humanos en Colombia y Brasil
(Universidad Santo Tomás, 0011-09-26) Hormiga Sánchez, José Miller; Reyes Ortiz, Liliana Andrea; Archila Antolinez, María Elsa; Universidad Santo Tomás
The use of artificial intelligence (AI) systems on databases of victims of serious human rights violations is no longer a remote possibility: in Colombia, Law 2421 of 2024 mandates the interoperability of victim information systems, and in Brazil a general AI regulation is moving forward while rules for the Judiciary are already in force. This reflection article asks what should be required before such systems process that information. It compares two different experiences —the Colombian armed conflict and the Brazilian civil-military dictatorship— and identifies an asymmetry: in Colombia, the protection of victims’ data was born within transitional justice; in Brazil it arrived thirty years after the transition, with the LGPD, and protects that data as sensitive data, not as victims’ data. Drawing on legislation, case law, and international standards, the article examines three risks —opacity, revictimization, and automated discrimination— and argues that general data protection rules, and consent in particular, are not enough when the person authorizing is a victim and the one requesting authorization is the State that owes her reparation. Five criteria are proposed —legality, data minimization, prior impact assessment, effective human oversight, and technical and legal review— which should operate as an entry threshold, with an intensity proportional to the risk of each processing operation, together with the duty to inform victims whenever an automated system intervenes and to provide them with a mechanism to request explanations or review.
Diseño de un Modelo Automatizado con Inteligencia Artificial Para la Medición y Conciliación del Deterioro de Cartera Bajo la NIIF Para las Pymes
(Universidad Santo Tomás, 2026-09-14) Forero Quimbaya, Yeimy Zugey; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
The purpose of this study was to design an automated model to calculate, monitor, and analyze the impairment of a company’s accounts receivable portfolio in accordance with its accounting policy and the guidelines of the IFRS for SMEs. It also sought to compare the required impairment with the amount recognized in the accounting records, identify necessary adjustments, and facilitate the monthly updating of the information. The study includes a conceptual and regulatory review of the impairment of accounts receivable, an analysis of the portfolio as of December 31, 2025, and June 30, 2026, a comparison with the accounting records, and a preliminary tax assessment of its deductibility in Colombia.
Uso de la Inteligencia Artificial Generativa en la elaboración, presentación y análisis de informes financieros orientados a la toma de decisiones
(Universidad Santo Tomás, 2026-09-14) Laguado Méndez, Paula María; Soto Mantilla, Andrés Felipe; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
Throughout history, organizational leaders have required timely, clear, and reliable financial information to plan and control operations and make sound decisions; however, financial reporting often remains a time-consuming process, particularly when it involves organizing data, preparing tables, and manually analyzing variances. Given this context, this study aims to analyze how generative artificial intelligence can contribute to the preparation and analysis of decision-oriented reports. To this end, a case study was conducted using a simulated company, ABC Soluciones SAS; the study utilized a spreadsheet-based financial dataset to compare traditional procedures with the use of generative AI tools. The results indicate that these tools are useful for organizing information, identifying variances, and drafting executive summaries; however, their use requires careful professional review, as the generated outputs may contain errors or biases. Consequently, generative AI should be viewed as a supportive tool to enhance the efficiency and presentation of financial reports rather than a substitute for the accountant's professional judgment. Therefore, the use of this technology must be accompanied by validation processes, internal controls, data protection measures, and professional accountability. In this way, technology can help strengthen the accountant's analytical capabilities and facilitate the communication of financial information in a manner that is clearer and more useful to stakeholders.
El aporte del enfoque de redes de criminalidad a la comprensión de las estructuras criminales en la justicia transicional colombiana.
(Universidad Santo Tomás, 2026-09-11) Grisales Galvís, Jhon Freddy; Benítez Salamanca, Ángela Fernanda; Archila Antolínez, María Elsa; Universidad Santo Tomás
This article analyzes the contribution of the criminal networks approach, as articulated by Estanislao Escalante (2025), to understanding criminal structures within the framework of transitional justice in Colombia. It is based on the premise that an interpretation focused exclusively on armed organizations, hierarchies, and individual responsibilities is insufficient to explain the conditions that allowed for the continuity and reproduction of violence. Consequently, it brings together the criminal network approach, social capital theory, the perspective of complex thought, an approach grounded in historical materialism, and transitional justice to highlight the need to identify not only the direct perpetrators but also the relationships and structural conditions that facilitated the commission and reproduction of acts of victimization. Finally, it is argued that the network approach can contribute to transitional justice oriented not only toward clarification and punishment but also toward the transformation of the power structures that foster the persistence of violence.