Especialización Finanzas

URI permanente para esta colecciónhttp://hdl.handle.net/11634/101

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Competitividad territorial, innovación empresarial e interculturalidad: reflexiones derivadas de una estancia académica internacional
(Universidad Santo Tomás, 2026-10-18) Mena Palacios, Dany Lizeth; Universidad Santo Tomás
The international academic visit to the Puebla region provided an opportunity to discover how regions and organizations compete in an increasingly globalized world economy. Through lectures, business case studies, and cultural immersion, we were able to gain insight into strategies for improving productivity, innovation, and value creation all of which are key factors for the sustainable growth of economies and businesses. During International Week, topics related to the coordination of the public sector, the private sector, and academic institutions were also discussed as a process to help promote regional economic development, drawing on business expertise, technological innovation, and a strategic vision of how these processes impact sustainable competitive advantages. These methods have helped identify how organizational decisions and development policies affect regional opportunities for investment, employment, and the region’s international profile. The cultural experience also offered an alternative perspective on identity, heritage, and regional development, as well as the idea that social and cultural factors also play a role in creating a dynamic and competitive economy. From a financial perspective, participants reflected on how innovation, strategic cooperation, and resource allocation are critical to value creation in organizations and regions. As a future finance specialist, these lessons can be applied to the Colombian context by incorporating ESG criteria into investment evaluations, strengthening risk management models, and designing financial planning strategies focused on sustainability and long-term value creation.
Experiencia de vida enfocada en el crecimiento económico
(Universidad Santo Tomás, 2026-10-19) Gómez Delgado, Nancy Estefania; Universidad Santo Tomás
The International Diploma in Strategic Management and Organizational Innovation, undertaken as a degree completion option for the Specialization in Finance, is structured around fundamental learning pillars aimed at professional development. Through its academic program, it provides a business-oriented approach that promotes organizational transformation, transitioning from traditional processes to automation and encouraging the use of artificial intelligence to help increase revenue, generate employment, and actively contribute to a sustainable economy in the long term. Strategic management seeks to guide the definition of companies’ missions and visions in alignment with current economic trends, enabling them to remain at the forefront of their industries. It also encompasses competitive environment analysis, alignment of business growth objectives, strategic leadership, and innovation as essential factors in business development. The activities were carried out outside Colombia, providing an opportunity to gain a global perspective on the market through case studies, the instructors’ experiences, and insights into the city’s everyday circumstances as shared by the instructors during the diploma program. This overview presents the general structure of the topics covered throughout the experience, which will be explored in greater detail in the body of the text.
Relatoria cientifica semana internacional
(Universidad Santo Tomás, 2026-06-15) Zarate Camacho, Leidy Johana; Robayo Dachiardi, Natalia; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000013289; https://orcid.org/0000-0003-2649-315X
Participation in the International Diploma Program in Organizational Management, Strategy, and Innovation—held in Puebla, Mexico—proved to be a valuable academic experience focused on strengthening strategic, managerial, and innovation-related competencies within a corporate environment that increasingly demands greater dynamism and competitiveness. Through masterclasses led by highly experienced experts, the program addressed critical topics such as leadership, digital transformation, and organizational adaptability. These sessions encourage professionals to rethink their roles as creators of value. From a financial perspective, the program highlights that mastering new strategic capabilities is essential for ensuring sound decision-making and sustainable growth.
Finanzas con propósito: aprendizajes estratégicos y culturales aplicables a una dinámica empresarial moderna
(Universidad Santo Tomás, 2026-10-15) Castro Ladino , Natalia; Rosero Arias , Melissa
The scientific report “Finance with a Purpose: Strategic and Cultural Lessons Applicable to Modern Business Dynamics” analyzes the key lessons learned during the 2026 International Certificate Program in Strategic Management and Organizational Innovation, held in Puebla, Mexico, with an emphasis on their application to the financial sector. The document integrates academic, business, and cultural experiences to examine how sustainability, social responsibility, artificial intelligence, digital transformation, and ESG criteria influence financial management and organizational competitiveness. It also highlights the importance of generating shared value through strategies that align profitability, social impact, and sustainability. The case studies analyzed allow these concepts to be linked to the Colombian business and financial landscape, particularly in the areas of sustainable investment, risk management, and technological innovation. Taken together, the report presents a comprehensive vision of finance, in which strategy, ethics, innovation, and social commitment are fundamental elements for addressing the challenges of a global and constantly evolving business environment.
Implicaciones del uso de chatgpt como herramienta pedagógica en el proceso de aprendizaje de estudiantes del programa de administración de empresas
(Universidad Santo Tomás, 2026-03-05) Lindarte Carrillo, Felipe Alejandro; Escandon Rivera, Cristian Alejandro; Rangel Jiménez , Sander Alberto; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000379050; https://orcid.org/0000-0001-8010-5643
This article evidences the implications of the use of artificial intelligence, specifically ChatGPT, as a pedagogical tool in the learning process of students enrolled in the Business Administration program at Universidad Santo Tomás. The accelerated incorporation of generative artificial intelligence tools in higher education has transformed study habits and academic dynamics, particularly in the development of activities such as essays, summaries, critical analyses, and the construction of arguments. The objective of this research is to describe the current reality of learning with the use of ChatGPT in the university context of the Business Administration program, as well as to identify the main factors that motivate its use among students and to establish an analytical basis that allows for understanding its impact on formative processes. The study follows a quantitative–descriptive approach, through the application of structured surveys administered to students across different semesters throughout the academic program. The results evidence a widespread use of ChatGPT among students, especially for the development of academic assignments such as essays, summaries, critiques, and argumentative tasks. Likewise, a high level of theoretical dependence on the tool is identified, associated with factors such as the immediacy of obtaining responses, time optimization, and the perceived ease of fulfilling academic requirements. Based on these findings, propositional guidelines are formulated aimed at promoting a conscious, ethical, and pedagogical use of artificial intelligence in the learning process, with the purpose of strengthening academic autonomy, stimulating critical thinking, and contributing to the development of formative competencies aligned with the current challenges of higher education.
Del éxito global a la estrategia nacional: Un análisis de modelos de educación financiera para el contexto colombiano
(Universidad Santo Tomás, 2026-04-06) Lugo Florez, Daniel Felipe; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001706338; https://orcid.org/0000-0002-2899-8066
Low financial literacy in Colombia is presented as an insurmountable barrier to economic development and social equity, as the population lacks the necessary skills for informed decisions on saving, investment, and risk management. This study aims to critically analyze the financial education models and strategies implemented in countries with advanced financial markets (United Kingdom, United States, Australia, Japan, and New Zealand). The research uses a documentary, qualitative, and comparative approach, supported by a systematic literature review. Successful international models demonstrate that inter-institutional articulation, continuous impact measurement, the inclusion of financial education in the school curriculum, and audience segmentation are essential for financial well-being. The comparative analysis reveals that, although Colombia has made progress with the National Strategy for Economic and Financial Education (ENEF), the country faces structural limitations, such as fragmented governance, the absence of systematic diagnostics, and weak monitoring of results. It is concluded that the main challenge lies in transforming dispersed efforts into a coherent, articulated, and sustainable national system. Therefore, the paper proposes strategic recommendations, including the need to strengthen institutional governance through a single coordinating body, incorporate financial education compulsorily and transversally into basic education, adopt clear population segmentation, create an integrated national measurement system (utilizing, for example, ICFES/Saber tests), and establish a sustainable multi-year financing model. The objective is to improve the financial well-being of Colombian households and build a fairer and more resilient economic environment.
Análisis del ROE, liquidez y endeudamiento como indicadores de salud financiera en almacenes Éxito S.A (2024)
(Universidad Santo Tomás, 2025-12-15) Carvajal Fuentes, Heidy Tatiana; Fierro Celis, Fernando Adolfo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001486266; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002077786; https://scholar.google.com/citations?user=9Hnz9bEAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0003-1593-6226; https://orcid.org/0000-0001-7276-8981
Almacenes Éxito belongs to the retail sector in Colombia. Its tax identification number (NIT) is 890.900.679-4, and its economic activity corresponds to code 4711, related to retail sales in large-format establishments (hypermarkets and supermarkets) (REGISTRONIT, 2025). This sector is fundamental to the economy, with constant demand representing 10% of the national GDP (Aguilera, 2024), but with reduced operating margins. Currently, there are six mass consumer goods companies listed on the Colombian stock exchange (BVC, 2025), including Almacenes Éxito. Many companies face challenges in financial management, such as fluctuations in return on equity (ROE), liquidity problems, and debt levels that can compromise their stability. However, there is a gap between the traditional use of these indicators and their actual capacity to diagnose financial health in a competitive and volatile environment. Recent studies show that while the sector's average ROE is around 12%, Almacenes Éxito S.A.'s is around 6.75% (Yahoo Finance, 2025), suggesting inconsistencies in capital efficiency. Furthermore, the sector's current liquidity varies considerably; while some companies maintain ratios above 1.5, others operate at the limit, negatively impacting the liquidity available to meet their short-term obligations. These disparities indicate that interpreting these indicators in isolation can lead to erroneous diagnoses. Without developing an analytical framework that contextualizes these indicators, companies could make decisions based on distorted data: for example, cutting investments to improve short-term ROE, which would affect their future growth, or underestimating liquidity risks during times of crisis. This would increase the sector's vulnerability to economic shocks, such as inflation or changes in consumer habits. Given this situation, the following critical question arises: How should the ROE, liquidity, and debt indicators be interpreted to accurately assess the financial health of Almacenes Éxito S.A. in 2024?
PROPUESTA DE DISEÑO DE PLAN DE NEGOCIO POR LA EDUCACIÓN DE LA NIÑEZ EN BOYACÁ “RECUERDAME”
(Universidad Santo Tomás, 2025-10-29) GALVIS PABON, CRISTHIAN GILBERTO; IGUA PULIDO, YULIETH ROCIO; Universidad Santo Tomas
Recuérdame is an innovative, socially driven proposal that transforms the traditional act of sending flowers at funerals into donations of school supplies for underprivileged children. This thesis introduces an initiative that redefines mourning, turning it into an act of solidarity and hope, with a positive impact on emotional, educational, and community levels. In a context where funeral rituals often revolve around fleeting and costly symbols, Recuérdame offers a meaningful and sustainable alternative, allowing grief to be channeled into a concrete action with social value. The research analyzes the feasibility of the project from multiple dimensions: cultural, economic, logistical, and scalability. It also explores the operational model, market segmentation, strategic partners, value proposition, and key entry barriers. Grounded in an ethical, innovative, and deeply human approach, Recuérdame is not just a business project—it is an invitation to rethink our cultural practices and actively contribute to social transformation through the way we say goodbye.
Consecuencias en la capacidad adquisitiva de las personas de estrato dos (2) en Bogotá por la utilización de instrumentos de crédito: Caso tarjeta de crédito Codensa.
(Universidad Santo Tomás, 2025-12-13) Montoya Arenas, Daniela; Cotrino Sossa, Jin Antony; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000869775
In Bogotá, individuals in socioeconomic stratum 2 face difficulties accessing financial services. The Codensa credit card emerges as an easily obtainable option, linked to the electricity service, which simplifies the application process. However, this ease of access can lead to misuse of credit, especially in households with low levels of financial education. Lack of understanding about how the card works creates risks of over-indebtedness, which are exacerbated when it is used to maintain social status or respond to emotional impulses without considering its impact on the monthly budget. In lower-income strata, credit is mistakenly perceived as additional income, compromising economic stability and fostering dependency to cover basic needs. Existing studies (Arango & Cardona Sosa, 2019; Ramírez Duarte, 2015) analyze factors such as income, gender, and age but overlook financial education, which is essential for responsible use. Therefore, it is necessary to assess how the use of the Codensa card affects the purchasing power of households in stratum 2 and to promote financial education to prevent negative impacts on their economic well-being.
Impacto de la Banca Electronica en la Satisfacción del Cliente del Banco Popular Av Chile
(Universidad Santo Tomás, 2025-11-06) Quiroga Ayala, Diana Ximena; Bravo Reyes, Juan Hernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000666912; https://scholar.google.com/citations?user=ZvJW-b4AAAAJ&hl=es&oi=ao; https://orcid.org/0000-0001-8540-1601
This research aims to determine the level of satisfaction among users of Banco Popular AV Chile's online banking service. Through a quantitative methodological analysis and the application of Slovi's formula to determine the sample size, based on a questionnaire, information was collected, organized, analyzed, and consolidated. The results demonstrate that the application of this digital tool in everyday banking transactions is a strategy that enjoys great acceptance and popularity among users, and is becoming increasingly necessary and indispensable.
Las Apuestas Deportivas y las Billeteras Digitales en la Cadena Economica
(Universidad Santo Tomás) Baez Briceño, Jairo Alexander; Castillo Castro, Norha Ismaelia; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000802123; https://scholar.google.com/citations?user=sdREdJsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-9544-053X
The study examines the impact of online sports betting, which is notable for its increasing levels of participation. In the year 2024, the participation rate stands at 3.2%. Compared to previous figures, there has been an increase of up to 1.9% compared to 2017, when the rate was 1.3%. This growth is attributed to the emergence of digital platforms that make access to online gambling easier. The convenience of being able to place bets from anywhere, at any time, increases the risk of gambling-related disorders, including gambling addiction and match-fixing. Regulatory strategies to address these issues and promote a safe and responsible gambling environment are continually discussed. The study focuses on the importance of collaboration between the government, the gambling industry, and sports organizations to mitigate risks and protect the betting community. By 2025, the gaming industries in Colombia implemented a 19% tax, as established by Decree 0175 of 2025 issued by the national government. This tax is not applied to the winnings, but rather to the deposits made by users on the platform.
Sensibilización del uso de healthtech en la atención de pacientes de alta complejidad en la Fundación Cardioinfantil
(Universidad Santo Tomás, 2025-07-07) Bautista Velasquez, Antonic Kevin; Castillo Castro, Norha Ismaelina; Universidad Santo Tomás
This study analyzes the institutional, operational, and cultural barriers faced by Fundación Cardioinfantil – Instituto de Cardiología (La Cardio) in adopting health technologies (Healthtech), and their impact on the care of high-complexity patients. Based on a comprehensive literature review and professional insights from the healthcare sector, the study identifies key limiting factors such as resistance to change, lack of interoperability, weak digital leadership, and the absence of formal evaluation processes. A sensitization plan is proposed for hospital decision-makers, which integrates training strategies, expert support, and collaborative spaces. The proposal aims to foster a culture of innovation, enable sustainable digital transformation, and strengthen La Cardio’s capacity to deliver safe, efficient, and patient-centered care. The findings demonstrate that overcoming these barriers not only enhances clinical quality but also improves operational efficiency and economic sustainability in hospital settings.
Cebolla Shield: Protección Inteligente Para Cultivos De Cebolla Mediante El Entrenamiento De Sistemas Expertos
(Universidad Santo Tomás, 2024) Martinez Romero, Juan Sebastian; Urbina Forero, Fabian Andres; Castillo Castro, Norha; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000802123; https://scholar.google.com/citations?user=sdREdJsAAAAJ&hl=es&oi=ao; https://orcid.org/0000-0002-9544-053X
This article attempts to propose an early detection system for fungal diseases in onion crops based on technologies such as artificial intelligence. By analyzing onion production and consumption data in the municipality of Samacá, Boyacá, it will be argued that expert systems technology could contribute to the early detection of possible fungal infections, avoiding the spread of the disease through crops, as well as the excessive use of agrochemicals that may affect the crop and the territory. By using this technology, a path could be paved towards achieving the goal of zero hunger, with a view to achieving food sovereignty.
Pasantía: herramientas tecnológicas para innovación de datos
(Universidad Santo Tomás, 2024-08-03) Rosado Cantillo, Karina Patricia; Cueto Fuentes, Eduardo Nicolás; Universidad Santo Tomas
The purpose of the internship is an opportunity to apply and develop the knowledge acquired and be able to apply it in the real work environment, knowing the different financial tools and concepts, as well as business management or business administration, activities, processes and functions. . that are carried out to plan, organize, direct and control the resources and activities of the organizations of the country to visit. The Scope is to build a network of contacts and establish connections with industry professionals, colleagues and supervisors, with the aim of better understanding the expectations and demands of the professional world and promoting the development of skills of each of the professionals who participate in the internship.
Plan Prospectivo Estratégico de la Empresa de Servicios Públicas de la Argentina Huila EMPUARG SA ESP 2024-2027
(Universidad Santo Tomás, 2024-07-22) Urdaneta Ramírez, Joana Patricia; Rendón Vargas, Jessica; Solorza Sánchez, Paula Andrea; Sierra Arias, Dario Alfonso
The Public Utilities Company was created in 2008 as a public limited company, with the Municipality of La Argentina as its main shareholder. Its mission is to provide Aqueduct, Sewerage, and Waste Collection services in the Municipality of La Argentina, Huila, with administrative, financial, and patrimonial autonomy. Operating under Law 142 of 1994 and the supervision of the CRA and the Superintendence of Public Utilities, the company seeks to address its main challenge: limited financial capacity and the need to expand infrastructure and coverage. The current strategic plan identifies scenarios and proposes seeking external financial support to cover these needs. The lack of investment could affect service provision and regulatory compliance, especially in the construction of the WWTP (Wastewater Treatment Plant) and the expansion of coverage in rural areas. It is vital to implement prospective plans and maintain solid administrative and financial management to face these challenges and avoid future financial problems.
Tendencias y enfoques emergentes en la educación financiera en la Infancia
(Universidad Santo Tomás, 2024-07-22) Ardila Niño, Sandra Milena; Muñoz Marín, Catherine; Patiño Vanegas, Juan Camilo; Universidad Santo Tomás
Financial education is the process of acquiring an understanding of financial concepts and products, developing skills through information and instruction to make better decisions, evaluate risks and take advantage of financial opportunities. Its relevance lies in improving the quality of life by providing peace of mind through intelligent and informed financial decisions. Among the needs for the development of this research, it is important to recognize how science has evolved in terms of financial education; therefore, the objective of this article is to identify the emerging trends in children's financial education. The problem identified lies in the lack of financial tools and understanding in children, which could result in financial difficulties in adulthood. This underscores the urgency of promoting financial education from an early age to boost individual well-being and contribute to sustainable economic development. The overall objective is to identify emerging trends in children's financial education from bibliometric results. To carry out the study, an exhaustive search was conducted in the Scopus database, generating 223 results of articles published between 1996 and 2023. In addition, the Vos Viewer tool was used to perform a bibliometric network analysis, identifying thematic patterns, relationships between authors and countries, as well as thematic and country relationships.
Recomendaciones para la construcción de una política pública de discapacidad e inclusión social en Capitanejo, Santander 2023-2033
(Universidad Santo Tomás, 2024-07-10) Mancilla Rosas, Nancy; Romero Arciniegas, Wilfred Alonso
The objective of this research is to establish a series of recommendations for the construction of a public policy to improve the quality of life of people with disabilities in the municipality of Capitanejo, Santander. To achieve this, a mixed methodology was proposed, using a characterization survey directed to families with disabled people as instruments to collect information, in addition to interviewing two public officials and three people in charge of their care, and finally, a bibliographic review of the norms on disability was carried out. Statistical techniques were used to analyze the information from the survey, while the interviews were subjected to a discourse analysis. It was possible to conclude that in the municipality of Capitanejo there is a significant number of people with disabilities, with a low educational level, who do not receive help from the municipal administration, which is why it is important to design and implement a public policy to improve their quality of life.
Análisis de la Ejecución Presupuestal de los Programas de Primera Infancia del ICBF Regional Meta en el período 2019-2022
(Universidad Santo Tomás, 2024-05-02) Caro Rubio, Magda Nathalie; Pabón Chinchilla, Ana Doris
This project analyzes the budget execution of the Early Childhood programs of the ICBF Regional Meta, during the period 2019 - 2022. The objective was to evaluate the effectiveness and efficiency, identifying the factors that will affect the budget execution and the impact that was generated in early childhood programs, in order to lead academia and decision-making based on evidence. Likewise, some recommendations are proposed to contribute to improving the quality and scope of these programs. The methodology implemented was qualitative, favoring the interpretation of the financial and contextual components that will affect budget execution during this period, applying a descriptive and investigative approach, through data collection, application of interviews, data analysis to understand the behavior of budget execution. The analysis of budget execution resulted in effective management of financial resources. It was identified that some factors such as changes in government policies, socioeconomic contexts and Internal Coordination influenced budget execution. The impact on the comprehensive development of early childhood programs can improve if a constant analysis and evaluation is carried out in the distribution of resources and their effectiveness in priority programs. In addition, it is recommended to strengthen Internal Coordination, optimize budget allocation, continuous staff training, community participation and implementation of technological innovation.
Influencia del marketing en la toma de decisiones en las instituciones de educacion superior (IES)
(Universidad Santo Tomás, 2024-04-17) Hernandez Barrera, Maria Paula; Rocha Sabogal, Paula Andrea; Zuluaga Huertas, Juan Pablo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001481700; https://scholar.google.com/citations?user=9lJtfekAAAAJ&hl=es&authuser=1; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000018849; https://orcid.org/0000-0003-2638-0462
Marketing plays a key role in how colleges present themselves, attract students, build relationships with parents, and improve academic rankings; That is why the current importance of Millennial customers/students, who now represent the majority of the population, is equally marked by technology. an important milestone in their lives, defining new forms of work, social and educational interaction. Therefore, the most appropriate way to retain them is to develop a lasting, committed and ongoing relationship. Marketing for higher education institutions includes a variety of strategies and tools whose primary goal is to influence students' and parents' decisions about choosing a college. One of those strategies is emotional marketing, which is based on creating emotional experiences and connections with students and parents. Through moving messages and advertising campaigns that highlight the values and identity of the university, we seek to generate an emotional bond with future students. Likewise, relational emotional marketing also plays an important role in HEIs. This strategy focuses on building and maintaining strong relationships with students and higher education institutions. Keywords: Marketing, Decision making, University, Education, Brand experience, Advertising, Consumer, Expertice, Formal education, Selection
Análisis Financiero por Medio de Índices e Indicadores
(Universidad Santo Tomás, 2024-01-17) Monroy Rodriguez, Federico; Rivera Lozano, Miller; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000966703; https://scholar.google.com/citations?hl=es&user=NjwQCzUAAAAJ; https://orcid.org/0000-0001-5257-8400
This study examines the effectiveness of financial indicators in assessing companies' financial health. The main aim is to determine if financial indicators can accurately predict long-term economic stability. The methodology involved a retrospective analysis of financial indicators across various companies. Findings revealed a significant correlation between specific financial indices and long-term stability, notably in return on assets and debt-to-equity ratio. Conclusions suggest these indicators provide valuable insights into a company's financial health yet require a holistic assessment alongside contextual factors. This abstract underscore the importance of financial indicators as predictive tools while emphasizing the need to consider other aspects in business evaluation.

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