Maestría Administración - MBA

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13158

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La Política Pública Cinematográfica: una Reflexión en Torno a la Transformación Territorial
(Universidad Santo Tomás, 2026-10-14) Ruiz Angarita, Manuel Francisco; Suárez Pineda, Luri; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001492323; https://scholar.google.com/citations?user=KDYpbjoAAAAJ&hl=es; https://orcid.org/0000-0002-9770-4965
The evolution of film support in Colombia has opened a discussion about its relationship with territorial development. In Boyacá, Ordinance 45 of 2024, which adopts the Public Policy on Cinematography, Audiovisual and Interactive Media of Boyacá for 2025–2036, raises the challenge of translating its provisions into management and participation capacities. The objective of this article is to interpret the conditions of governance, territorial social responsibility, sustainability, the audiovisual creative economy, and education needed for this policy to translate into verifiable territorial capacities, contributing to the comprehensive and sustainable development of the department of Boyacá. A qualitative documentary review, complemented by institutional and professional observation and semi-structured consultations, examines the relationship between the policy and its implementation. The analysis identifies needs for coordination, monitoring, and university collaboration, and proposes ways to address them, including applied research and the coordination of mobility and audiovisual logistics. The discussion locates territorial transformation in the participation of local stakeholders and in the opportunities for work, creative activity, and learning that may endure after a production.
Sostenibilidad Empresarial y Valor Financiero Estrategias de Reducción de Huella de Carbono e Incentivos Fiscales en el Contexto Energético Colombiano
(Universidad Santo Tomás, 2026-10-09) García Ochoa, Anny Sirleny; Castellanos Gonzalez, Luis Eduardo; Sosa Quintero, Luis Fredy; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000498718; https://scholar.google.com/citations?user=Doa2HCYAAAAJ&hl=es; https://orcid.org/0000-0001-5382-7501
This article examines the relationship between the adoption of corporate carbon footprint reduction strategies and financial value creation in Colombia's energy sector, within the framework of tax incentives established by Law 1715 of 2014 and Law 2099 of 2021. Using a mixed-methods approach that integrates analysis of three international benchmarks Ørsted, Iberdrola, and AES Andes, with three national case studies ISA, Celsia, and TermoemCali, and a discounted cash flow model with a 7% real cost of capital built through CAPM from Colombia's country risk premium (Damodaran, 2026), the study quantifies the effect of incentives on investment profitability. The analysis reveals that, with a properly estimated cost of capital, renewable energy projects are viable even without incentives, and that the decisive contribution of incentives is to multiply created value and accelerate capital recovery: the net present value of a 50 MW wind farm rises from 38,794 to 105,963 million pesos, and the internal rate of return of a 10 MW solar plant increases from 10.6% to 15.6%. The present value of the tax shield equals close to 20% of invested capital once the limit imposed by the minimum tax rate of Law 2277 of 2022 is applied, and places the levelized cost of energy well below the thermal marginal cost. The study also proposes four financial-environmental indicators -Green ROI, carbon-adjusted EBITDA, carbon intensity over revenue, and greenium- to monitor this type of project. The ISA and Celsia cases empirically confirm that sustainability and financial performance are complementary objectives. The article concludes with differentiated strategic recommendations by company profile.
Análisis de factores influyentes en la materialización de la cultura organizacional, un estudio de caso con enfoque mixto
(Universidad Santo Tomás, 2026-10-06) Ospina Gómez, Esteban; Cueto Fuentes , Eduardo Nicolás; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000860930; https://scholar.google.com/citations?hl=es&user=WnQLGoUAAAAJ; https://orcid.org/0000-0002-2125-6828; https://orcid.org/0009-0007-2913-3375
The materialization of organizational culture represents a challenge for organizations, since the existence of formally defined corporate values does not guarantee their translation into observable behaviors. This research aimed to analyze the articulation of organizational factors that influence the materialization of organizational culture through the study of an organizational case. A mixed-methods approach with a sequential exploratory design (DEXPLOS) was adopted. During the qualitative phase, a focus group and a systemic analysis using the Vester Matrix and a problem tree were conducted. Subsequently, in the quantitative phase, a structured interview was administered to 20 experts in leadership, human resource management, organizational development, and organizational management. The results identified the low materialization of organizational culture as the central problem within the system under study. Likewise, deficiencies in leadership and the limited integration between organizational culture and strategy were found to be the factors with the greatest influence on the phenomenon analyzed. Expert assessment confirmed that organizational leadership is the most relevant factor, followed by the integration of culture and strategy and the processes associated with cultural appropriation. As an integrative finding, leadership coherence emerged as an articulating element of cultural materialization. It is concluded that the materialization of organizational culture depends on the interaction among leadership, strategy, communication, and organizational coherence, rather than merely on the formal definition of corporate values.
Transformación Digital en la Gestión del Conocimiento la IA como Herramienta Estratégica en Procesos de Inducción
(Universidad Santo Tomás, 2026-10-01) Márquez Amaya, Carlos Alberto; Jarro Sisa, Mauricio Alejandro; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000102629; https://scholar.google.com/citations?user=w054mskAAAAJ; https://orcid.org/0000-0002-5583-8607
Organizational induction is a fundamental process for facilitating the integration of new employees, fostering knowledge transfer, and strengthening their adaptation to the work environment. In this context, artificial intelligence emerges as a strategic alternative to optimize these processes and enhance the learning experience. Consequently, this research aimed to characterize the induction process implemented at Banco Bilbao Vizcaya Argentaria (BBVA) Tunja and to analyze employee perceptions regarding the potential incorporation of artificial intelligence tools, with the goal of developing an improvement proposal focused on strengthening knowledge management and the adaptation of new employees. The methodology employed a quantitative approach with a descriptive scope. Data were collected through a structured survey administered to 60 employees of the organization. The results showed that the current onboarding process is positively perceived, particularly regarding the clarity of the information provided, the understanding of roles and responsibilities, and its influence on workplace adaptation. Likewise, a high level of acceptance was identified regarding the incorporation of artificial intelligence tools. Among the perceived benefits, the most notable were personalized learning, the rapid resolution of questions, and monitoring of employee progress. The results identify the incorporation of artificial intelligence tools as an opportunity to improve the induction process at BBVA Tunja, particularly regarding knowledge management, personalized learning, and the organizational integration experience.
Relanzamiento Estratégico e Internacionalización de HSGI Ingeniería SAS
(Universidad Santo Tomás, 2026-09-17) Mesa Ribero, Sulay Tatiana; Waked Esquivel, Diego Alberto; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001643481; https://scholar.google.com/citations?user=xW3ebSMAAAAJ&hl=es; https://orcid.org/0000-0002-8732-2322
This project designs a comprehensive strategic relaunch and internationalization plan for HSGI Ingeniería SAS, a Colombian firm with over 16 years of experience in fluid network design and BIM methodology. Despite its national consolidation, the diagnosis revealed a lack of a commercial structure for exporting services. Through strategic tools (SWOT, Canvas, Porter's 5 Forces), Peru was selected as the pilot market due to its regulatory maturity and growing BIM demand. The strategy proposes a gradual entry model based on sub-consulting and alliances with local firms. Finally, a three-year action plan was structured, supported by a self-funded financial model, projecting to achieve profitability and international consolidation by the third year of execution.
Diseño una red de prestación de servicios odontológicos de alta calidad en la ciudad de Villavicencio
(Universidad Santo Tomás, 2026-07-10) Chiriví Pinzón, José Clodoveo; Bravo Bravo, Samael Augusto; Flórez Montero, Sebastián Camilo; Carrillo García, Helman Eduardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001470364; https://scholar.google.com/citations?user=uP2IuscAAAAJ&hl=es; https://orcid.org/0000-0003-1356-1993
This study designs and evaluates a business model for establishing a high-quality dental clinic network in Villavicencio (Meta), using Clínica Chiriví & Reyes – Santa Ana as the base site and assessing its scalability through economies of scale, process standardization, and a value proposition focused on clinical quality and patient experience. The research follows a mixed-methods approach with a cross-sectional, descriptive–propositional design. It integrates organizational and technical diagnostics, document review, and competitive benchmarking, along with financial analysis matrices to project revenues, costs, break-even point, and returns under different scenarios. In conclusion, the proposed model is viable and replicable, provided that appointment scheduling is managed effectively and technical and regulatory compliance is ensured to consolidate a competitive network in the local market
Plan de mejora del clima organizacional y la disposición al cambio en la planta administrativa de la Universidad Santo Tomás, seccional Bucaramanga
(Universidad Santo Tomás, 2026-09-01) Soto Gómez, Shirley Dayana; Muñiz Zaraza, Edwin Reinaldo; García Méndez, Sebastian; Universidad Santo Tomás
The objective of this study was to develop a plan to improve the organizational climate and readiness for change among the administrative staff at the Bucaramanga campus of Santo Tomás University, where these variables are recognized as strategic factors for institutional management and adaptation to transformation processes. The study employed a quantitative approach with a descriptive scope, a non-experimental design, and a cross-sectional methodology, using a sample of 140 administrative staff members. The Instrument for Measuring Climate in Colombian Organizations (IMCOC) and the Questionnaire for Assessing Readiness for Organizational Change (CEDCO) were administered; their results made it possible to identify strengths, gaps, and areas for intervention. The results showed a predominantly favorable perception of the organizational climate, with 64% of participants rating it as positive and 34% as very positive. The main strengths were concentrated in interpersonal relationships and leadership, while decision-making (3.9) and cooperation (4.9) were the primary areas in need of improvement. Regarding readiness for change, a favorable pattern was identified in terms of acceptance and knowledge, accompanied by opportunities for improvement in motivation (4.2), communication (4.4), and knowledge (4.4), highlighting a gap between understanding the change and translating it into organizational behaviors. The findings underscore the importance of creating participatory, communicative, and supportive conditions that foster ownership of change. As a result, an improvement plan was developed consisting of five strategic lines aimed at strengthening participation in decision-making, collaborative work, motivation, communication, and knowledge management for change. It is concluded that the institution has favorable organizational foundations but requires targeted interventions to consolidate a culture that is more participatory, coordinated, and receptive to change.
Consultoría organizacional para la evaluación de la viabilidad estratégica y financiera del desarrollo de una aplicación móvil en radio uno Villavicencio
(Universidad Santo Tomás, 2026-06-09) Pava Castellanos, Carlos Andrés; Pérez Vega, Rodney Jhoan; Prieto Delgadillo, Mario Fernando; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001588923; https://scholar.google.com/citations?hl=es&user=X7E38GAAAAAJ; https://orcid.org/0000-0001-5564-0011
This study presents an organizational consultancy aimed at evaluating the feasibility of developing an Android mobile application for Radio Uno Villavicencio, in the context of the ongoing digital transformation of traditional broadcasting media. Based on quantitative data collected through a structured survey, the study analyzes audience behavior, content preferences, and technological usage patterns. The findings reveal a strong affinity for popular and llanera music genres, frequent daily listening habits, and a high prevalence of Android smartphone use among listeners. Building on this diagnostic foundation, the research proposes a series of strategic recommendations to guide the station’s digital transition. Key areas of focus include fostering organizational cultural change toward digital adoption, designing a user-centered application, implementing hybrid monetization models (freemium structures and targeted advertising), and deploying analytic tools to enable data-driven decision-making. These recommendations are grounded in a comprehensive theoretical framework, drawing from Albarran’s (2017) media economics, Barrios Rubio’s (2016) model of digital transition in Colombian radio, Napoli’s (2011) insights on evolving media audiences, and Edison Research’s (2022) findings on digital audio consumption trends. The study concludes that, with a holistic organizational approach and appropriate risk management in both technical and financial domains, the development of a mobile application is not only feasible but strategically aligned with the station’s long-term sustainability goals. This consultancy offers an analytical and operational framework that could serve as a reference for other regional broadcasters seeking to navigate similar challenges in the digital media landscape.
Teletrabajo en la Administración Pública Colombiana: Retos, Adaptación y Perspectivas Postpandemia
(Universidad Santo Tomás, 2026-07-10) Téllez Montañez, Yesyka Lysedt; Waked Esquivel, Diego Alberto; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001643481; https://scholar.google.com/citations?user=xW3ebSMAAAAJ&hl=es; https://orcid.org/0000-0002-8732-2322
This article analyzes the implementation process of teleworking and hybrid models in the Colombian public sector after the pandemic, using the experience in Spain as a comparative reference. The research employs a qualitative and descriptive approach, supported by a review of official documents, institutional reports, and academic literature related to the topic. Sources from entities such as MinTIC, DANE, and DAFP were consulted for the analysis, in addition to national and international studies on remote work in public administration. The results show that teleworking experienced significant growth in recent years. While in 2019 only a portion of public entities applied this model, by 2022 there was a much broader participation of public servants working remotely. However, this progress has not been without its challenges. Although many entities believe that teleworking has boosted productivity, problems related to mental health, organizational adaptation, and performance monitoring have also been identified. Comparing the Colombian case with the Spanish experience reveals that significant challenges remain in consolidating teleworking as a stable strategy within the public sector. These include differences in technological infrastructure between regions, the need to strengthen institutional management processes, and the lack of clearer criteria for evaluating work in virtual environments.
Plan de negocio para la adecuación y funcionamiento de hospedaje en rentas cortas en Villavicencio a través de plataformas digitales
(Universidad Santo Tomás, 2026-06-12) Martinez Ortiz, Jaime Rodrigo; Alfonso Rodriguez, Ingrid Carolina; Peñuela Ariza, Lady Joan; Rodríguez Oliveros, Fabian Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000137846; https://scholar.google.es/citations?user=Ny_2drMAAAAJ&hl=es; https://orcid.org/0000-0001-8508-2217
This business plan focuses on creating a short-term lodging option in the city of Villavicencio, aimed at tourists, students, and professionals who require temporary housing, in response to the growth in tourism in the Eastern Plains and the lack of such accommodations in the city that meet the needs of tourists or people passing through for work or study purposes, all in compliance with current legislation, particularly Decree 2590 of the Ministry of Commerce, Industry, and Tourism. Thus, the goal is to address these needs by implementing technological and innovative solutions, as well as strategic partnerships that enhance the customer experience, A market study indicates that there is low competition in this type of accommodation, which is why economic projections forecast steady profits and solid growth over the next five years, coupled with risk mitigation plans that reinforce the company’s financial viability. In conclusion, the strategy aims to boost the region’s economy and tourism appeal through an innovative and environmentally responsible offering, in line with contemporary trends in lodging and vacation rentals.
Modelo de Negocio Sostenible Ganadero en Trópico Colombiano
(Universidad Santo Tomás, 2026-04-27) González Garcia, Sergio; Álvarez Cortes, Carlos Francisco; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000182721; https://orcid.org/0000-0001-7202-8422
It is widely known that the growing world population demands more and more food, and the agricultural frontier has its limits, therefore, it is necessary to seek optimization of processes to guarantee greater yield per unit area. (ABIEC, 2020) (Barbero et al, 2021) In cattle production, the total kilograms produced per year directly influences the profitability of the production system. Another no less relevant indicator is associated with the number of calves born per year or given season, both of which are related to productive potential. Precocity in a herd is essential to maintain a more profitable livestock farm. (Andrade et al, 2020) To implement this improvement in yields, breeding programs have focused on selection through desirable characteristics (phenotypic and genotypic). (Barbero et al, 2021) It is necessary to understand that it should not be treated as an independent factor, it must be related to nutrition, health and management to achieve the planned purpose. The objective of the work was to establish a replicable business plan for investors who provided the monetary resource and were dedicated to establishing relationships with regional livestock producers who have infrastructure and need to be sustainable. The alliance will be dedicated to producing quality calves under standardized management, using results-based genetics and committed to the sector (environmental and social) in search of results for landowners (regional producers) and investors in the eastern Colombian sector. It was identified, thanks to the study of the information collected by federations and institutes, that there is a big opportunity to improve productive parameters in breeding farms. This is why the business model rises, searching for results and generating an economic impact in the region. It´s necessary to understand that the term infrastructure refers to areas planted in improved pastures and fences that delimit pastures where animals will graze. The regional rancher will be the producer (Administrator) and owner of the farm or land where the productive project will be carried out. The investor will be the natural/legal person in charge of providing the money for the initial purchase of the cows that will function as producers of calves, which will be destined for sale and will finance the project. Keywords: Precocity, breeding livestock, management, economic impact, regional livestock farmers.
Estrategia de marketing digital para el posicionamiento institucional de la Corporación Batuta Meta en entornos digitales
(Universidad Santo Tomás, 2026-04-26) Cano Arroyo, John Erych; Garzón Acosta, Jordy Vicente; Gutierrez Gutierrez, Daniel; Leyton Ariza, Camila Del Pilar; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001857797; https://scholar.google.com/citations?user=Vm1Osv4AAAAJ&hl=es; https://orcid.org/0000-0003-3963-6033
This consulting project aims to strengthen the institutional positioning of the Corporación Batuta Meta, an organization dedicated to music education with a social focus in the department of Meta, Colombia. Through a digital marketing strategy with a mixed approach based on the AIDA model, it seeks to improve the communication of its social purpose, increase its regional visibility, and foster greater participation from students and strategic allies. To this end, a perception diagnosis was carried out using surveys applied to parents, students, and internal actors, complemented by a competitive analysis. Based on the findings, a digital marketing proposal was designed, centered on the creation of a landing page, segmented social media campaigns, and content generated with students as the main source of value. The research approach is mixed, with a combination of quantitative and qualitative techniques that allow for the validation of the strategy's relevance. The expected results include an increase in enrollment, the strengthening of financial sustainability, and the improvement of institutional positioning.
Diseño de una Herramienta de Seguimiento al Presupuesto, para Fortalecer la Gestión Pública en la Secretaría de Educación de Bucaramanga Santander
(Universidad Santo Tomás, 2026-06-16) Galvis Cano, Diana Victoria; Barrera Montañez, Anyinsam Daniel; Universidad Santo Tomás; https://scholar.google.com/citations?user=r8fOM1YAAAAJ&hl=es
Budget tracking tools can help managers with the financial and economic analysis of companies. When it comes to public resources, responsibility and care with the treasury are greater, since these are funds whose spending is regulated by specific laws. In this context, the public budget aims to regulate the forecast of fixed income and expenditure, in order to ensure the correct use of state resources. The objective of this research is to strengthen public management by developing a budget monitoring tool for the education sector in Bucaramanga. To this end, it was necessary to use mixed research, based on a qualitative database, supported by the observation of existing information and a documentary review of current regulations and concepts, as well as the development and application of surveys aimed at administrative officials of the Ministry of Education who are involved in project management macro-processes and financial management macro-processes. When analyzing the findings, it can be seen that the participating public officials have a positive level of understanding of budget execution in terms of identifying compliance and the main challenges and areas for improvement in the Secretariat's budget management. However, half of the officials consider that they do not know whether there is sufficient transparency in the execution of the education budget, which highlights the need to train and improve the knowledge of these public officials, given that they are responsible for supervising budget execution. Keywords: budget, public management, resource execution, financial processes.
Análisis sobre la estructura del plan estratégico en la empresa de servicios integrales de ingeniería en telecomunicaciones, eléctrica y civil, SINGTELEC S.A.S.
(Universidad Santo Tomás, 2026-05-05) Echavarría Arango, Anyelo Duván; Cueto Fuentes, Eduardo Nicolás; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000860930; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002335625; https://scholar.google.com/citations?user=WnQLGoUAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-2125-6828
This study aimed to design and implement a strategic plan for the company SINGTELEC S.A.S., with the purpose of strengthening its organizational direction and enhancing its competitiveness within the electrical engineering and telecommunications sector. The research was conducted using a mixed-methods approach, with a non-experimental design and a correlational scope, allowing for the analysis of both quantitative and qualitative variables related to the organization’s strategic management. Initially, an organizational diagnosis was carried out through semi-structured interviews with top management, complemented by document analysis. The findings revealed weaknesses in strategic planning, the absence of management indicators, and decision-making processes primarily based on experience rather than data analysis. However, key strengths were also identified, including industry experience, technical capabilities, and a diversified service portfolio. Based on these findings, a strategic plan was developed, including the redefinition of mission, vision, and strategic objectives, as well as the implementation of control tools such as management indicators and the Balanced Scorecard approach. Subsequently, a phased intervention process was structured to enable its gradual implementation within the organization. The results demonstrate significant improvements in planning, internal communication, process alignment, and decision-making. In conclusion, the implementation of the strategic plan contributed to transforming the organizational management of SINGTELEC S.A.S., consolidating a more structured, efficient, and sustainability-oriented model.
Red Urbana de Huertas Como Alternativa de Economía Verde y Estrategia Sostenible de Seguridad Alimentaria en Comunidades Vulneradas de Floridablanca y Aguachica
(Universidad Santo Tomás, 2026-03-20) Bravo Santos, Libia Marcela; Bracho Colina, Erimar Carolina; Universidad Santo Tomas
The study analyzes the relevance of an urban gardening network as an alternative green economy model and as a sustainable food security strategy in vulnerable communities in Floridablanca and Aguachica. Food insecurity in Colombia has worsened due to factors such as structural poverty, dependence on imports, and low agricultural productivity, critically affecting vulnerable groups, as evidenced by reports from the National Planning Department (DNP) and international organizations; to propose an urban gardening network that integrates economic, social, and environmental dimensions in order to strengthen food security and promote sustainable agroecological practices in the territories under study. Method: A qualitative approach was applied, with a descriptive, bibliographic, non-experimental cross-sectional design, using documentary review and interviews with key informants, specifically managers of the Asohelechales urban garden in Floridablanca, in order to understand local experiences, perceptions, and practices related to urban agriculture. Results: Critical conditions of vulnerability were identified, stemming from armed conflict, migration, socioeconomic inequality, and gaps in basic services; the potential of urban gardens to enhance social cohesion, generate food savings, strengthen local capacities, and promote solidarity-based economic processes was confirmed. The findings demonstrate that urban gardens represent a viable strategy for advancing toward sustainable food security, provided there is technical support, organizational strengthening, and alignment with public policies. The Asohelechales experience highlights that community organization, local leadership, and environmental education are key pillars for scaling these models into broader territorial networks.
Análisis de viabilidad para la constitución de la unidad de licores del Meta como empresa industrial y comercial del estado.
(Universidad Santo Tomás, 2025-12-19) Garces Penagos, Emma Rosa; Rodríguez Acevedo, Jessica Mileidy; Bassi González, Nathalia Gioconda; Sierra Tobón, Julieth Andrea; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001683301; https://scholar.google.com/citations?hl=es&user=6lGj-K8AAAAJ
The Unidad de Licores del Meta (ULM), a departmental entity responsible for the production and marketing of liquors, has faced persistent challenges that compromise its stability and competitiveness. This research analyzes the viability of its transformation into an Industrial and Commercial Company of the State (EICE) as a solution to this problem. The study reveals a structural dysfunction, where the administrative and financial autonomy granted by law is nullified in practice by political and budgetary dependence. This analysis is validated in the financial planning, which demonstrates that any projected accounting profit becomes an illusion, as all revenues must be transferred to the departmental treasury, preventing reinvestment and condemning the entity to an annual cycle of decapitalization. Therefore, the study concludes that adopting the EICE model is an indispensable strategic measure. The viability of this change lies in the fact that it attacks the root of the problem: it would grant the ULM independent capital and the real financial autonomy to retain and reinvest its profits. This mechanism is the only way for the company to strengthen itself, leverage its growth, and compete effectively, a model of success already proven by other leading Colombian liquor companies such as FLA and ILC.
Plan de marketing para el posicionamiento de la marca Sr. Donuts en la ciudad de Villavicencio.
(Universidad Santo Tomás, 2025-07-10) Lozano Forero, Arlin Dayana; Trujillo Riveros, Marly Paola; González Arias, María Camila; Silva Manrique, Martha Ximena; Ariza Pinilla, Harold Leonardo; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001657299; https://scholar.google.com/citations?hl=es&user=e9qp60MAAAAJ&view_op=list_works&gmla=AETOMgH_Nl7ItmIdH61tD0qAT3Klv_8DWlqqh57t6NvCrkESWluvTm4XDmTfrQdtLm0OECRqOn1Kcw3rFgo0NVg6_O4klfI8Kwft0P8C; https://orcid.org/0000-0001-6085-3660
Sr. Donuts was founded in 2021 in Villavicencio, Colombia, as an entrepreneurial initiative dedicated to the production and sale of artisanal donuts. Although it initially achieved positive acceptance within a specific market niche, the brand has faced challenges in consolidating its positioning and expanding its market share locally. This study aims to design a comprehensive marketing strategy to increase brand visibility, strengthen its value proposition, and contribute to sales growth. The research followed a mixed-method approach with an exploratory, cross-sectional, and non-experimental design. Semi-structured interviews and surveys were conducted with a representative sample of social media followers, complemented by a financial analysis to assess the business’s viability. The study included an examination of the competitive environment, market segmentation, and consumer behavior, leading to the formulation of strategies based on the 7Ps marketing model, digital marketing tools, and storytelling techniques. The projected results indicate that implementing the proposed plan could enhance brand recognition, foster customer loyalty, and expand Sr. Donuts into new distribution channels. Additionally, the plan is expected to have a positive impact on the business’s profitability and sustainability, as well as on local economic development. This work contributes to the strategic marketing management of emerging ventures in the food and beverage sector, offering a replicable model for similar contexts.
Análisis de la sostenibilidad (ambiental, social y económica) del ecoturismo en el corregimiento de Tutunendo, Quibdó.
(Universidad Santo Tomás, 2026-02-05) Ortiz Muñoz, Daniela; Cueto Fuentes, Eduardo Nicolas; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000860930; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001701450; https://scholar.google.com/citations?user=WnQLGoUAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-2125-6828
This research analyzes the sustainability of ecotourism in the township of Tutunendo, Quibdó. The central problem identified using the Vester matrix method lies in the poor management of tourism planning processes. The methodology adopted employed a mixed-methods approach, with an explanatory scope and a non-experimental, cross-sectional design, combining document analysis and surveys of establishments and tourists in the township of Tutunendo, Quibdó. The results show that the ecotourism model implemented in Tutunendo has not yet achieved comprehensive sustainability, as environmental, social, and economic actions are carried out in a fragmented manner. In the environmental dimension, basic conservation practices predominate without the support of management plans or monitoring programs. In the social sphere, job creation stands out, but with low community participation and limited inter-institutional integration. In the economic component, informality and the lack of institutional support limit the destination's competitiveness. The proposal includes the implementation of a Comprehensive Environmental Management Plan, the strengthening of training in sustainable tourism, the creation of a community network, and the consolidation of an Inter-institutional Committee for Sustainable Ecotourism. These actions would allow progress toward a participatory governance model that promotes environmental conservation, social inclusion, and sustainable economic development in the Tutunendo district.
Análisis integral de la sostenibilidad corporativa de las empresas tipo canteras en el Valle de Aburrá
(Universidad Santo Tomás, 2026-01-23) García Pérez, Andrés David; Cueto Fuentes, Eduardo Nicolas; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000860930; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002406863; https://scholar.google.com/citations?user=WnQLGoUAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-2125-6828
This study analyzes the environmental compliance conditions of quarry companies in the Aburrá Valley, aiming to identify the factors that facilitate or hinder the implementation of mitigation measures and sustainable management practices. The research followed a qualitative–cross-sectional approach, using semi-structured interviews, focus groups with entrepreneurs, and documentary analysis, which enabled an in-depth understanding of the perceptions, practices, and tensions that arise in the interaction between companies, environmental authorities, and local communities. The results reveal significant operational heterogeneity and limited formalization within the sector, evidenced by the fact that more than half of the companies do not hold a valid environmental license. Structural barriers were identified, including high compliance costs, regulatory complexity, insufficient institutional support, and technological gaps. Although some companies adopt environmental practices such as dust control and waste management, these measures tend to be partial and do not constitute comprehensive environmental management systems. The study also shows that community pressure and territorial conditions strongly influence the adoption of mitigation actions, while the relationship with authorities is often perceived as punitive rather than supportive. The conclusions confirm that environmental performance in the quarry sector depends on the interplay between internal capacities, regulatory clarity, institutional governance, and social dynamics. Finally, recommendations are presented to strengthen interinstitutional coordination, promote technological modernization, and consolidate technical assistance processes that enable progress toward more sustainable environmental management aligned with the needs of the territory.
Análisis sobre el control fiscal ambiental de la contraloría general de Antioquia
(Universidad Santo Tomás, 2026-02-05) Chávez Ramírez, Natalia Eugenia; Cueto Fuentes, Eduardo Nicolás; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000860930; https://scholar.google.com/citations?user=WnQLGoUAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-2125-6828
This study, entitle Analysis of Environmental Fiscal Oversight by the Contraloría General de Antioquia (Office of the Comptroller General of Antioquia), provides a comprehensive understanding of the oversight process and generates inputs to strengthen the comptroller´s role in environmental protection. Its purpose is to promote a more responsible and efficient management of natural resources through audits that adhere to the principles of efficiency, economy, equity, and the assessment of environmental costs. The results of the analysis reveal that, although the Office of the Comptroller General of Antioquia has made progress in exercising environmental fiscal oversight, it still faces challenges that require institutional strengthening, such as methodological updating and the comprehensive reinforcement of technical, human, and financial resources. In conclusion, the study demonstrates that strengthening environmental fiscal oversight is essential to improving public environmental management and ensuring the proper use of financial resources allocated to the protection of the department’s natural assets. The research offers recommendations aimed at continuous improvement, the implementation of additional oversight instruments, and the consolidation of a preventive approach that promotes the achievement of verifiable environmental outcomes.

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