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Análisis de la aplicabilidad de la Inteligencia Artificial en la medición posterior y el deterioro de las cuentas por cobrar comerciales bajo la Sección 11 de las NIIF para PYMES
(Universidad Santo Tomás, 2026-09-10) Mateus Zambrano, Luisa Fernanda; Martínez Duran, Carmen Cecilia; Universidad Santo Tomás
The digital transformation has increased the possibilities of incorporating Artificial Intelligence (AI) tools into accounting and financial processes, particularly in activities that require information analysis, estimates and professional judgment. As a result of this the objective of this research is to analyze the applicability of AI tools in the subsequent measurement and impairment of trade accounts receivable under Section 11 of the IFRS for SMEs, through a study developed using a qualitative and documentary approach, based on the review of academic, technical, regulatory and digital sources, complemented by the exploratory use of AI tools, where it was possible to identify that these technologies can support data preparation and analysis, identification of payment patterns, generation of alerts, document analysis and scenario evaluation; however, their use does not replace accounting requirements or professional judgment. Likewise, the security, confidentiality, quality and traceability of information constitute relevant conditions, especially when external AI services are used. Based on the above it was concluded that the applicability of these tools is complementary and conditional, and their incorporation can be developed through a gradual scheme that combines automation, data analytics and Artificial Intelligence within a controlled, verifiable process consistent with the requirements of the IFRS for SMEs.
Riesgos y desafíos del uso de inteligencia artificial en la elaboración del estado de situación financiera de las pymes en Colombia
(Universidad Santo Tomás, 2026-09-10) Hidalgo Ballesteros, Laura Daniela; Ospina Ruiz, Gina Paola; Leiton Sánchez, Jaime Alberto; Martinez Durán, Carmen Cecilia; Universidad Santo Tomás
Colombian SMEs are increasingly using artificial intelligence (AI) tools in their accounting processes; however, there is still uncertainty about the reliability, accuracy, and consistency of the information generated by these technologies for preparing the Statement of Financial Position according to IFRS for SMEs. In this context, it makes sense to look at the risks and challenges associated with using AI in preparing this financial statement. The reliability of the information generated with the help of these tools largely depends on the supervision, validation, and professional judgment of the certified public accountant, who must check the quality of the data and the proper application of the accounting standards established in IFRS for SMEs. This challenge becomes especially relevant given the lack of specific regulation in Colombia that sets particular guidelines on the use of AI tools in preparing financial statements.
Aplicación del internet de las Cosas (IoT) en la prevención de accidentes laborales dentro del contexto de la industria 4.0.
(Universidad Santo Tomás, 2026-09-11) Puerto Becerra, Juan Manuel; Suárez Benavides, Jóse Manuel; Carrillo Avella, Sergio Alfonso; Guzman Rojas, Carlos Andres; Universidad Santo Tomas
This monograph analyzes the contribution of the Internet of Things (IoT) to the prevention of occupational accidents in industrial environments within the framework of Industry 4.0. Its main objective was to identify the principal IoT applications in Occupational Safety and Health, determine their preventive benefits, and recognize the limitations and challenges associated with their implementation. A documentary review of scientific literature published between 2023 and 2026 was conducted, mainly using databases such as IEEE Xplore, Scopus, and ScienceDirect. The selected information was organized and analyzed through thematic matrices focused on applications, sectors, benefits, and limitations. The results showed that IoT is mainly applied through smart sensors, real-time monitoring, predictive maintenance, alert systems, wearable devices, and smart personal protective equipment. These technologies support the early detection of hazardous conditions, remote monitoring, and data-driven decision-making, with particular relevance in manufacturing, construction, and mining. However, several limitations were identified, including technical complexity, infrastructure constraints, data quality and sensor accuracy, interoperability, implementation costs, connectivity, cybersecurity, training, and worker acceptance. The discussion showed that IoT effectiveness does not depend solely on technology, but also on its integration with preventive management, organizational processes, and Occupational Safety and Health Management Systems. It is concluded that IoT can strengthen accident prevention by promoting a more proactive, connected, and information-based approach, provided that technical, human, organizational, and data protection factors are properly addressed.
Análisis comparativo de las normativas colombiana y española aplicado como modelo de declaración como Bien de Interés Cultural (BIC) del Parque Santander y la Arquitectura que lo rodea como conjunto arquitectónico en la ciudad de Bucaramanga
(Universidad Santo Tomás, 2026-09-11) Jaimes Muñoz, David Hernando; Gamboa Rincón, Carlos Eduardo; Universidad Santo Tomás
The actual problem regarding the heritage safeguard and protection is being there since ancient times, where the preservation of everything that represent us as a society are needed, however these efforts nowadays aren’t developing adequately, because of various reasons, are prioritized other themes due to the countries and their rulers’ interests above their identity and culture, thus leading to neglect of material (movable or immovable) and immaterial sites/objects. This paper objective is based on the analysis of Colombian and Spanish norms, used to declare an object/site as a Cultural Heritage Site (CHS), as well as UNESCO’s methodology. Throughout the analysis related to the declaration processes, promoting values and minimum criteria needed to go through to obtain the declaration tittle, and the establishment of the later necessary criteria and value within the Colombian context, proposing the Santander’s Park and its surrounding architecture as an architectural ensemble in Bucaramanga city at a municipal level.
Realidad virtual para la formación técnica del sector palmicultor: desarrollo de un entorno virtual de aprendizaje
(Universidad Santo Tomás, 2026-08-31) Mendoza Manzano, Yury Lizeth; Díaz Jaimes, Pedro Pablo; Universidad Santo Tomás
In oil palm cultivation, tasks such as artificial pollination and determining the optimal harvest point require a high level of technical precision, and their execution depends largely on human judgment, generating variability and productivity losses; in addition, traditional in-person training depends on the crop's biological seasonality and changing weather conditions, which fragments the training process. In response to this situation, the present project aimed to develop a Virtual Learning Environment (VLE) based on virtual reality for the recognition of phenological stages associated with harvesting and artificial pollination in oil palm. To this end, an applied, technology-based research approach was employed, developed in four phases: characterization of phenological stages based on institutional literature and the BBCH scale; digitization of reproductive structures through 3D scanning and post-processing in Blender; development of the immersive system in Unreal Engine 5; and design of a pretest-posttest validation scheme. As a result, the required phenological stages were characterized, 19 optimized three-dimensional models were generated, and a functional VLE was built with modules for artificial pollination and optimal harvest point, refined based on exploratory feedback from users. These findings demonstrate the technical and pedagogical feasibility of virtual reality as an agricultural training tool, laying the groundwork for the formal validation of its impact on learning.