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La analítica de datos como herramienta para la toma de decisiones financieras en las organizaciones
(Universidad Santo Tomás, 2026-09-08) Delgado Sandoval, Juliana Carolina; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
This report addresses the limited incorporation of data analytics into financial decision-making in small and medium-sized enterprises (SMEs), which in many cases continue to base their decisions primarily on historical accounting information. The objective is to analyze the contribution of data analytics as a tool for financial decision-making. The method applied combines a qualitative documentary review of specialized academic literature on Business Intelligence, data analytics, and financial decision-making theory, with an applied case study: a simulated case of a trading SME for which a Power BI dashboard was built, integrating the three layers of analytics descriptive, predictive, and prescriptive over its liquidity, profitability, indebtedness, and cash-flow indicators. The results show that SMEs predominantly operate at the descriptive level of analytics, mainly focused on understanding financial situations and results that have already occurred, while the applied case shows that incorporating predictive and prescriptive layers makes it possible to anticipate liquidity risks and prioritize financial management decisions. The discussion concludes that data analytics should be understood as an integrated organizational process in which people, technology, information, and organizational culture converge. Based on these findings, practical guidelines are proposed to facilitate the progressive incorporation of data analytics into financial management in these organizations.
Conflictos entre la Minería y los Derechos Territoriales de los Pueblos Indígenas en la Amazonía Colombo-Brasileña: un Análisis Resolutivo desde la Perspectiva de los Objetivos de Desarrollo Sostenible (ODS)
(Universidad Santo Tomás, 2026-09-14) Zapata Ortiz, Jessica; Sosa Ruiz , Juan Carlos; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001333585; https://orcid.org/0000-0002-3052-7984
There is a historical tension between the Indigenous peoples who inhabit the Colombian-Brazilian Amazon and the legal and illegal mining practices that have been carried out in this territory for centuries. In this regard, it is necessary, on the one hand, to identify how the territorial rights of these populations are configured and what their relationship with mining has been up to now. On the other hand, to decisively analyze this conflictive relationship, taking into account the regional and global panorama. In this sense, how do the Sustainable Development Goals (SDGs), agreed upon in 2015 by more than 190 countries around the world, contribute to resolving this conflict? This article proposes an analysis of the approach taken by some of the SDGs regarding territorial conflicts between Indigenous peoples of the Colombian-Brazilian Amazon and mining-related activities. This is done with the aim of proposing possible courses of action that contribute to fostering a balance between environmental protection, cultural conservation, and economic development.
Modelo Multidimensional de Cultura Organizacional Asociado a la Longevidad Empresarial Mediante Análisis Multivariable
(Universidad Santo Tomás, 2026-08-31) Aguilar Tovar, Cristian Alejandro; Hastamorir Duarte, Marly Yasmin; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000075026; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002284794; https://scholar.google.dk/citations?user=ftjpMIUAAAAJ&hl=en; https://scholar.google.com/citations?hl=es&user=sSni-X4AAAAJ&view_op=list_works; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000020918; https://orcid.org/0000-0001-6103-881X; https://orcid.org/0009-0008-7083-7806
Organizational culture plays an important role in the permanence and sustainability of companies over time, in this context, the present research aimed to identify the dimensions of organizational culture related to corporate longevity, through a multivariable analysis carried out in companies from Tunja, Boyacá, with more than 20 years of experience. A quantitative approach study was developed, with descriptive-correlational scope and non-experimental cross-sectional design, in a sample of 77 long-lived companies; the information was collected through a Likert scale questionnaire, whose internal consistency was high (Cronbach alpha = 0.894). For the analysis of the data, the Pearson correlation coefficient and the Principal Component Analysis (ACP) were used. The results allowed to recognize seven dimensions that characterize the organizational culture of the companies studied, including social cohesion and collaborative participation (0.785) and empowerment and capacity development (0.743) presented the largest partnerships. The findings suggest that business longevity cannot be explained from a single dimension of organizational culture, but rather from the interaction of different elements that are articulated in the dynamics of companies, results that provide a basis for understanding the cultural characteristics present in organizations with a long trajectory and guide future actions to strengthen their sustainability.
Territorio, vivienda, cultura: diagnóstico de los modos de habitar emberá katío en Urrao, Antioquia, Colombia
(2024) Marín Echeverri, Manuela; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001777768; https://scholar.google.com/citations?user=nUexMEUAAAAJ&hl=es; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001777768; https://orcid.org/0000-0001-8452-145X
This research presents a diagnostic assessment of the dwelling practices of the Emberá Katío Eyabida Indigenous community, settled in the mountainous rural areas of Urrao, Antioquia, Colombia. The study aims to identify and analyze their territorial, cultural, and housing dynamics in order to establish a foundation for future research on spatial design and traditional construction techniques, ensuring cultural relevance and environmental sustainability. Adopting a qualitative approach with an ethnographic perspective, the study employed social mapping, semi-structured interviews, participant observation, and descriptive table-based analysis. The findings reveal a dispersed settlement pattern, the central role of the tambo as both a physical and symbolic core, and a close relationship between housing, territory, and cultural practices. Self-construction, the use of locally sourced materials, and traditional ecological knowledge emerge as key drivers of sustainability and social cohesion. This diagnostic assessment provides valuable inputs for participatory territorial planning and the development of housing strategies adapted to Indigenous contexts.
Automatización de la consolidación de información financiera para la gestión de riesgo de grupo
(Universidad Santo Tomás, 2026-09-15) Solano Gutiérrez, Joghann Andrey; Diaz Villarraga, Johnn Milton; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000004314; https://orcid.org/0000-0002-1012-7932
This work documents the design and implementation of an automation system, developed in Google Colab, for consolidating the financial information of the Keralty group, a multinational health sector company operating in Colombia and with an additional presence in seven countries. The project arose from a specific need within the Group Risk area: the manual consolidation of financial reports (accounts receivable, accounts payable, avales and guarantees, advances, pending invoicing, disputed invoices [billed with claims/glosas], financial obligations, and revenue dependency, among others) took between one and two days of work per run and was prone to classification errors and outdated data. To date, nine financial reporting lines have been automated for the 29 companies of the group in Colombia, in addition to a financial indicator engine (CAMEL model) with an extended scope covering the group's international operations. The consolidation time was reduced from one or two days to approximately five minutes of extraction per run, a reduction of close to 99.7%. Beyond the time savings, the validation process of each automation against previous manual consolidations made it possible to identify and correct information errors that already existed in the manual process, improving the quality of the input used for the group's financial risk management. This document reformulates the original approach of the project to reflect the work actually performed, its actual validation methodology, and its relevance to financial risk management in a business group with multinational operations.