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Gemelos digitales aplicados a la robótica agrícola: una revisión bibliográfica de metodologías, aplicaciones y desafíos
(Universidad Santo Tomás, 2026-09-15) Camargo Martínez, Esteban Eduardo; Moriones Polanía, Edna Carolina; Universidad Santo Tomás
Digital twins enable the representation, analysis, and optimization of physical systems through their connection with virtual environments. In agricultural robotics, they support the design, simulation, monitoring, and validation of robots and machinery. This review aimed to systematize the scientific knowledge on digital twins applied to agricultural robotics to identify their applications, enabling technologies, methodological approaches, and research trends. A systematic, descriptive, and analytical review was conducted, restricting the literature search to studies published between 2021 and 2026. The study selection process followed the PRISMA guidelines and resulted in a sample of 24 studies, which were organized in a document analysis matrix. The results revealed applications in planting, harvesting, monitoring, navigation, machinery operation, coordination, and teleoperation, supported by simulation, sensors, computer vision, the Internet of Things, artificial intelligence, reinforcement learning, and Sim2Real transfer. The findings also indicated a shift from monitoring and simulation toward prediction, optimization, and decision-support functions. Nevertheless, challenges remain regarding the simulation-to-reality gap, generalization, synchronization, real-time processing, and the lack of standards. It is concluded that the field is expanding, although specialized solutions and validations limited to specific tasks, crops, or environments continue to predominate.
Propuesta de mejora de políticas contables de cuentas por cobrar de la Clínica Chinita S.A., conforme a la sección 11 de las NIIF para PYMES
(Universidad Santo Tomás, 2026-09-14) Palacios Quiroga, Katherin Julieth; Cordoba Velasquez, Yeison Andres; Ardila Arciniegas, Ingrid Andrea; Universidad Santo Tomás
The purpose of this research was to analyze the accounting policies applied to accounts receivable at Clínica Chinita S.A. and determine their level of compliance with Section 11 of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). The study was conducted using a descriptive mixed-method approach and employed a survey of accounting and financial personnel, along with a documentary review of accounting policies, financial statements, accounts receivable reports, and institutional procedures. The findings revealed strengths in the initial recognition of accounts receivable and in the implementation of operational collection processes. However, weaknesses were identified regarding the absence of a documented methodology for subsequent measurement and impairment assessment in accordance with international standards. Additionally, the company applied a fixed impairment percentage without technical support based on objective evidence of uncollectibility. As a result, regulatory and operational gaps were identified that may affect the reliability of financial information and liquidity management. Finally, recommendations were proposed to strengthen accounting policies, establish a technical methodology for impairment estimation, and improve the integration between collection procedures and the requirements of Section 11 of IFRS for SMEs. Keywords: accounts receivable, IFRS for SMEs, Section 11, impairment, accounting policies, accounts receivable management.
Desarrollo de una habilidad de inteligencia artificial (skill) para la automatización de los reportes de cartera: propuesta aplicada en MCASSAB COLOMBIA SAS
(Universidad Santo Tomás, 2026-09-15) Riveros Rodríguez, Laura Marcela; Valenzuela Guerrero, Diego Camilo; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
The manual preparation of accounts-receivable reports consumes a considerable share of the accounting and credit-and-collection team’s time, delays the availability of information and increases the risk of error. In response, this report proposes developing a custom artificial intelligence (AI) skill on Anthropic’s Claude assistant to automate the generation of accounts-receivable reports at MCASSAB COLOMBIA SAS. An applied case-study approach is followed in which, based on several company databases receivables, clients, sales representatives and allowance, the process rules are coded into a reusable skill, so the user only needs to upload one report for the system to generate the deliverables automatically. The system does not output a single isolated report on its own; it is built from the integration of those databases, which are the process input. Once the report is uploaded, the skill produces the aging classification, per-salesperson reports, collection letters, the consolidated receivables report with US-dollar conversion, and the period-close report. A substantial reduction in preparation time is thus expected, moving from several hours of manual work to a single instruction, without replacing the accountant’s professional judgment.
Aportes del BIM a la gestión de riesgos y al control de costos en proyectos de infraestructura vial en Colombia: estudio de caso de la segunda calzada Valledupar – La Paz
(Universidad Santo Tomás, 2026-09-14) Montes Romero, Victor Jesus; Guarín Castro, Juan Fernando; Universidad Santo Tomás
This monograph analyzes the potential contributions of Building Information Modeling (BIM) methodology to risk management and cost control in public road infrastructure projects in Colombia, through a case study of the second carriageway between Valledupar and La Paz. Based on qualitative research with a single-case study design, 99 previously documented risk factors were reviewed, and a BIM-risk mitigation matrix was constructed. The results show that 7 out of 10 critical risks are mitigable with BIM tools such as 3D coordination, 4D simulation, and 5D extraction, with an estimated investment of between 1.1% and 2.6% of the budget. An agile implementation roadmap (Scrum) is proposed, with 4-week sprints, performance indicators, and a BIM Execution Plan (BEP). It is concluded that BIM is technically viable and economically advantageous, but requires contractual adjustments to compensate the contractor for transition costs. Keywords: building information modeling (BIM), risk management, cost control, road infrastructure, agile methodologies, case study
Desafíos éticos y normativos llevado al uso de la inteligencia artificial en la profesión de la contaduría pública y auditoria en Colombia.
(Universidad Santo Tomás, 2026-08-15) Niño Rodriguez, Luis Rogelio; Perea Sarmiento, Aura Yulitza; Palomino Galván, Leydi Bibiana; Martinez Duran, Carmen Cecilia; Universidad Santo Tomás
This degree-option project establishes the intersection between the simplification and adaptation of artificial intelligence (AI) and the professional ethics of public accountants in Colombia. It is important to bear in mind that professionals in public accounting face different ethical challenges, in which confidentiality and responsibility play a fundamental role in their daily practice. Nowadays, with the increasing automation and optimization of processes and workflows, various AI tools have been integrated into accounting and auditing practices.