Contaduría: Información, Control e Impacto Social
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Ítem Informe Censo de Población vereda Los Soches(2022-11-09) Valero Zapata, Gloria Milena; Castañeda Novoa, Yaquelin; Mendoza Gómez, Sandy Tatiana; Rey Rey, Soranyi Andrea; Sánchez Pulgarin, Nicol Valentina; Fonseca Macías, Daicy Natalia; Pineda Coy, Melanie Karoline; Perilla Lesmes, Brayan Daniel; Rodríguez Giraldo, Marina Cayeth; Vélez Márquez, Juan Manuel; Rojas Sánchez, Luana Camila; Lucio Linares, Jhojan Arley; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv. do?cod_rh=0001360049; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.d o?cod_rh=0000017084; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.d o?cod_rh=0001551023; https://scholar.google.com/citations?user=cG_aMScAAAAJ&hl=es; https://scholar.google.com/citations?user=lta3mF0AAAAJ&hl=es; https://scholar.google.com/citations?user=fye9BdEAAAAJ&hl=es; https://orcid.org/0000-0002-6796-3907; https://orcid.org/0000-0002-3655-107X; https://orcid.org/0000-0003-3193-5047As a result of the project entitled "Co-creation of self-sustainability strategies for the life plans of farmers in the village of Los Soches, Usme-Bogotá", a census of the population living in the four sectors of the village of Los Soches was carried out: Porvenir, La Escuela, Mangueras and Rincón Grande. The census was carried out in October 2021 by students and teachers of the School of Public Accounting of the Universidad Santo Tomás, with the support of the people mentioned above. The survey instrument focused on a sociodemographic characterization, which includes some environmental and social aspects. The categories addressed in its structure are detailed below: 1. Sociodemographic Characteristics * Identification: Contains the respondent's name and contact information. ξ Information on the dwelling: The sector of the dwelling within the village, the social stratum of the dwelling, the number of households living in the dwelling and the number of people living in each dwelling were identified. * Information on the inhabitants of each dwelling: for each of the people living in the dwellings, the name, age, sex, place of birth, time spent in the village, whether they know how to read and write, level of schooling, marital status and occupation were asked. 2. Occupational aspects: the respondent's current occupation was determined, as well as the means of transportation used to get around and the time it takes to get to work. Health: We inquired about the social security system to which the inhabitants are affiliated, their participation in health promotion activities and whether they suffer from chronic diseases. 4. Environmental aspects: questions related to training in environmental care were included, as well as environmental risks within the village. 5. Housing: The type of housing tenure, the year of purchase and the accessibility of housing to public or private services were determined. 6. Enterprises and/or projects: We inquired about the knowledge of the inhabitants about the various enterprises and/or projects developed within the village.Ítem Capitulo 7: Elusión del IVA en Colombia(2014) Villamarín Villamarín, Bibiana; Universidad Santo TomasThis research focuses on determining the scope of current tax legislation to control VAT in Colombia to control VAT in Colombia, within organizations that, due to their corporate purpose commercialize goods and services taxed at different rates, goods/services taxed at different rates, exempted and/or excluded goods/services exempt and/or excluded goods/services, determining whether or not there are loopholes whether or not there are loopholes in the law that may increase tax evasion. tax avoidance.Ítem Capitulo 6: Impacto del Consenso de Washington en Colombia: análisis de la evolución del gasto público y el ingreso estatal(2014) Ortiz, Andrea; Universidad Santo TomasThe purpose of this document is to the evolution of the National General Budget, noting whether the implementation of the the implementation of policies and recommendations granted by the and recommendations granted by external entities, are able to intervene external entities are able to intervene in internal policies internal policies thanks to their dominant position in the global context. in the global context. In this way, it will be possible to the way in which the guidelines given in the Washington Consensus the Washington Consensus have had a significant influence on the significantly influenced Colombia's public finances Colombia, in order to establish if the changes were influenced by the influenced by the recommendations or more by political recommendations or more by political issues that have a major impact on the country. impact on the country.Ítem Capitulo 5: Impacto del TLC entre Colombia y Estados Unidos en las desgravaciones de las posiciones 85.31 y 90.30(2014) Sánchez Ramírez, Diana; Universidad Santo TomasAlthough the U.S.-Colombia FTA involves more involves more than tariff reductions, the purpose of this purpose of this paper is to conduct an analysis of the effects of the effects of such reduction; it is clear that tax that tax revenues will be affected as a result of the as a result of the tariff reduction agreements. It is clear that tax revenues will be affected as a result of the tariff reduction agreements. The effect of some products not paying tariff and/or value added tariff and/or value-added tax (VAT) will be estimated (VAT), by comparing the changes in changes in import modalities with tariff exemptions tariff exemptions as a result of the FTA, assessing the the FTA, assessing the possible economic sacrifice that will be achieved possible economic sacrifice that will be achieved in certain tariff chapters and thus, to have a broader perception of the fiscal consequences of the the fiscal consequences of the FTA in order to analyze to analyze whether trade growth will compensate for the will compensate for the economic sacrifice in tariffs.Ítem Capitulo 4: Indicadores de gestión fiscal en las entidades territoriales(2014) Ballén Peña, Ingrit Mayerly; Forero Herrera, Andrés Ricardo; Universidad Santo TomasDue to the current problems in Colombian Colombian society related to corruption, lack of corruption, lack of resources, constant questioning of of public officials, lack of interest in paying taxes of society for the payment of taxes, inappropriate execution of the public budget and deterioration of the Colombian social welfare, the concern arises the existence of regulations in force, the control mechanisms the mechanisms to control the execution of public resources and the of public resources and the entities in charge of this task. responsible for this task.Ítem Capitulo 3: Impacto tributario resultado de la aplicación de la Ley 963/2005(2014) Bohórquez Gutiérrez, Martha Yolanda; Pinzón Vargas, Oscar Eduardo; Universidad Santo TomasColombia, over the years, has acquired a reputation for being a fame in the world for being a country with great tax tax instability as a result of weak fiscal policies and tax policies. weak fiscal and tax policies. The result? The result? 12 tax reforms in the last 20 years 20 years, which are a consequence of misguided policies and lack of creativity on the part of legislative bodies and the different legislative bodies and the different control entities; This has implied the construction of regulations that make it possible to attract and provide fiscal security in order to to broaden the country's horizons with support at the productive and commercial level. productive and commercial spheres.Ítem Capitulo 2: La competitividad desde el punto de vista del impuesto de industria y comercio como atractivo de inversión empresarial en los municipios de Cota, Sopó y Chía(2014) González Forero, Bibiana Yudith; Melo Téllez, Julieth Alexandra; Universidad Santo TomasOn your marks, get set, go, compete! These seem to be the words that the current economic model economic model uses in all scenarios, including the the fiscal one; that is why economic dynamics economic dynamics highlight competitiveness in an exacerbated way. The purpose of this paper is to determine why why, for some companies, it is attractive to locate and to locate and invest in the Cundinamarca municipalities of Cota, Sopó and Chía, and how business how business competitiveness is impacted, taking into account the tax benefits of the industry and commerce tax (ICA).Ítem Capítulo 1: Mecanismos de control que existen para el recaudo de impuestos y la disminución de la evasión en Bogotá(2014) Patiño Jacinto, Ruth Alejandra; Castro Jiménez, Daniel; Rodríguez Corredor, Cristian Mauricio; Agudo Salazar, Wendy Jazmín; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000712752; https://scholar.google.com/citations?user=GiV5BPEAAAAJ&hl=es; https://orcid.org/0000-0001-6017-7666The aim of this research project is to to carry out an analysis of the mechanisms of tax collection mechanisms in the city of Bogota that have allowed for the increase in revenues in recent years, as well as in recent years, as well as the management of the issue of tax evasion at the national and district levels.Ítem Capitulo 5: diagnóstico general de la problemática ambiental derivada de las actividades de isagén S. A. E. S. P. y algunas implicaciones desde la perspectiva financiera y contable(2016) Valdeblanquez Juyó, Cindy Juliana; Pérez Almanza, Diana Carolina; Universidad Santo TomasIsagen is an energy company that evidences the environmental impact in the development of its economic activity. of its economic activity, in which it has clear knowledge of the responsibility and commitment that it must assume in each and every one of the cases in which it is and commitment that it must assume in each and every case in which it is involved. involved. This is how Isagén S. A. E. S. P. defines a main strategic guideline, which is to generate energy for the generation of electricity. that lies in generating intelligent energy, guaranteeing prosperity to both current and future society. prosperity to both current and future society. With this motivation, the need arises to to study the impact of environmental management on Isagén S. A. E. S. P.'s accounting. S. P., since the purpose is not only to reflect on the company's responsibility with respect to financial results, but also to disclose the company's environmental the company's responsibility for financial results, disclosure and reporting, cost management, profitability generation, economic growth, among others, but also on the environmental implications generated by the development of its business activity. business activity.Ítem Capitulo 4: ¿Cuáles beneficios se identificarían al implementar el sistema de costeo por procesos en la empresa montaña pura s. a. s.?(2016) Buitrago Silva, Ana Marcela; Argüello Argüello, Martha Liliana; Universidad Santo TomasThis research contextualizes the reader in the concept of cost and its components. components; subsequently, it describes the generalities of order and process costing systems, including and process costing systems, including briefly their main objectives and differences, to their main objectives and differences, and then highlights some of the important aspects that cost important aspects that enhance the cost information in the companies. Likewise, the general The general aspects of the agricultural sector in Colombia are also illustrated, and a comparison is made between two a comparison is made between two companies in the sector, including Montaña Pura S. A. S. S., which to date does not use a costing system, to, finally, the benefits that would be identified by implementing a process costing system in the company, among which are the benefits that would be identified by implementing the process costing system in the company. detailed information on the costs of each of its production lines, necessary for the design of strategies and indicators that will allow the company to control and make timely and make decisions in a timely manner.Ítem Capitulo 3: La aplicación de los costos abc en la emisión de una tarjeta de crédito(2016) Bohórquez Sanabria, Katty Johanna; Rendón Tovar, Carlos Andrés; Universidad Santo TomasCredit cards were created in order to allow people to make cashless transactions, providing immediate solutions and satisfying cashless transactions, providing immediate solutions and satisfying customer needs. customer needs. In recent times, this product has become a priority for money management. a priority for money management. In view of the above, the following article article will be oriented to indicate the cost of elaborating a credit card in a financial institution in the city of Bogota, Colombia. financial institution in the city of Bogota, applying the abc costing method. It is the advantages and disadvantages of applying this costing system. costing system. The methodology used in the development of this research is descriptive, since it applies characteristics of the costing system in the manufacturing process of the credit card. the manufacturing process of the credit card; explanatory, since an explanation of the costing and and exploratory, since there is no evidence of a theoretical framework on the design of the abc method, for the design of the abc method. the design of the abc method for the issuance of a credit card. In conclusion, the abc costing model is considered optimal to apply in this process due to the type of company the type of company analyzed. Financial institutions are in a market where there is strong market where there is strong price pressure, they manage several processes and report significant growth every year. significant growth every year.Ítem Capitulo 2: estudio de la gestión medioambiental como una forma de mejorar la actividad operacional de espumas Santafé de Bogotá S.A.: un enfoque a la revisión medioambiental inicial(2016) Nossa Salamanca, Jeimy Johanna; Universidad Santo TomasThe purpose of this article is to carry out a study of the operational activities of Espumas Santafé de Bogotá S. A. and its performance against activities of Espumas Santafé de Bogotá S. A. and its environmental performance. the environment. The advantages of good environmental management within an organization will be shown. good environmental management within an organization. Finally, we will Finally, an approach to the initial environmental review will be made, in order to show managers the the importance of taking the first step towards the implementation of an environmental management system. environmental management system. To initiate the research, a visit to the company's production and administrative facilities was made. and administrative facilities of the company, and with the instructive guidance of the production manager, a tour of the production plant was the production manager, a tour of all the areas was made, getting to know the different production processes for the the different production processes for the manufacture of flexible polyurethane foam. polyurethane flexible foam.Ítem Capitulo 1: Análisis de la dimensión económica de las memorias de sostenibilidad de alpina S.A.(2016) Suárez Tirado, Jorge; Patiño Jacinto, Ruth Alejandra; Camacho Palma, Mónica; Camacho Cano, César; Universidad Santo Tomas; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000712752; https://orcid.org/0000-0001-6017-7666Nowadays, environmental management has become one of the most important aspects for companies. companies, because through it, organizations have found a useful tool to examine their internal processes and thus organizations have found a useful tool to examine their internal processes and thus carry out actions to to carry out actions that allow a sustainable development, not only of the organization itself, but also of the community in which it operates. organization itself, but also of the community in which it operates, by means of the the community in which it operates, through the preparation of sustainability reports. Taking into account the work that Alpina Productos Alimenticios S. A. has carried out in the area of sustainability, this company was chosen for the the purpose of analyzing the economic dimension of its reports in this regard. economic dimension of its reports in this regard. The analysis made it possible to understand the importance for companies to carry out sustainable actions, since these have repercussions not only within the company, achieving economic benefits economic benefits, but also outside the company, contributing to sustainable development. to sustainable development. This article also includes suggestions and possible improvements to the application of the economic indicators in the reports, so that the organization can continue to strengthen its work. organization to continue strengthening its work.Ítem Proyecto Valero(2021-02-23) Valero Zapata, Gloria Milena; Castañeda Novoa, Yaquelin; Patiño Jacinto, Ruth Alejandra; Lezama Palomino, Juan Carlos; Mendoza Gómez, Sandy Tatiana; Nova Laverde, Mariluz; Otálora Buitrago, Adriana; Rendón Acevedo, Jaime Alberto; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001360049; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000017084; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000712752; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001580506; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001551023; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000848921; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000239976; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000301507; https://scholar.google.com/citations?user=cG_aMScAAAAJ&hl=es; https://scholar.google.com/citations?user=lta3mF0AAAAJ&hl=es; https://scholar.google.es/citations?user=8dMmllgAAAAJ&hl=es&oi=ao; https://scholar.google.es/citations?user=6mbsTswAAAAJ&hl=es; https://scholar.google.com/citations?user=fye9BdEAAAAJ&hl=es; https://scholar.google.com/citations?user=wNhNTbcAAAAJ&hl=es&authuser=1; https://scholar.google.com/citations?user=WBcmSdMAAAAJ&hl=es; https://scholar.google.es/citations?user=23DSFksAAAAJ&hl=es; https://orcid.org/0000-0002-6796-3907; https://orcid.org/0000-0002-3655-107X; https://orcid.org/0000-0001-9444-1840; https://orcid.org/0000-0002-6009-7022; https://orcid.org/0000-0003-3193-5047; https://orcid.org/0000-0002-5685-8191; https://orcid.org/0000-0002-8594-9412; https://orcid.org/0000-0001-8726-3759The thematic focus "Social Sciences and Human Development with Equity" and the "Environment" area of the thematic focus "Biotechnology, Bioeconomy and the Environment. environment ”are related to the general objective of the project, because: to contribute to the strengthening of the life plans of the peasants in the Los Soches village, Usme-Bogotá, has positive consequences on the development of their human capacities and implies supporting their self-determination for being agents of their own development, from a perspective that goes beyond the economic growth that is oriented towards human development and sustainable development (Government of Colombia, 2019). From this consideration, the proposal links the formulation of projects and international cooperation as a means to finance the initiatives of the peasants; which is articulated with the Departmental Strategic Plan in Science, Technology and Innovation of Cundinamarca, in particular with the line "Financing and Incentives" of the Program "Management and Support to Science and Technology ”(Colciencias, Government of Cundinamarca & National University of Colombia, 2013). Likewise, the proposal contributes to the "Pact for entrepreneurship" and the "Pact for equity" of the National Development Plan 2018-2022 (National Planning Department, 2018), since it promotes the social, environmental and economic development of the community involved to encourage entrepreneurship and innovation.Ítem Proyecto García(2021-02-23) García Carrillo, Jorge Fernando; Quintanilla Ortiz, Diego Alexander; Gomez suarez, Lindey Angelica; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001608120; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448652; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000063607; https://scholar.google.com.co/citations?user=vwc2i2MAAAAJ&hl=es; https://scholar.google.es/citations?user=fVNkZBwAAAAJ&hl=es; https://scholar.google.es/citations?user=tZ32J3cAAAAJ&hl=es; https://orcid.org/0000-0003-1248-1094; https://orcid.org/0000-0002-3990-5515; https://orcid.org/0000-0003-4904-4840This proposal is articulated with the field of action Society due to the importance it has in making decisions about actions to be implemented by the ecclesiastical community, particularly that of the San Alfonso María de Ligorio Parish.Ítem Infografía Contaduría – resultados convocatoria 833 de 2018 de Colciencias (Minciencias)(2020-11-26) Corchuelo Rodriguez, Camilo Alejandro; Ostos Ortiz, Olga Lucia; González Gil O.P., Fray Eduardo; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001526494; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000260010; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448002; https://scholar.google.com/citations?hl=en&user=M8jyWq8AAAAJ; https://scholar.google.com/citations?hl=en&user=yCBpLUsAAAAJ; https://scholar.google.com/citations?hl=es&user=4tERbJwAAAAJ; https://scienti.minciencias.gov.co/gruplac/jsp/visualiza/visualizagr.jsp?nro=00000000018902; https://orcid.org/0000-0002-5489-6602; https://orcid.org/0000-0002-6477-9872; https://orcid.org/0000-0002-7692-1020Ítem El ¿nuevo? tratamiento contable y fiscal de las propiedades, planta y equipo(2020-09-02) Montoya Ocampo, Luz Dary; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054492; https://scholar.google.es/citations?user=U73GIsoAAAAJ&hl=es; https://orcid.org/0000-0003-2461-6443Ítem El trabajo docente frente al Blended-Learning Abstracción Metacognitiva(2020-10-02) Universidad Santo TomásÍtem Las Normas Internacionales de Información Financiera y su efecto en el costo de capital(2020-10-01) Montoya Valencia, Iván Camilo; Pérez castro, Edgar Alejandro; Laverde Sarmiento, Miguel Angel; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001579690; https://scholar.google.es/citations?user=l8tgHewAAAAJ&hl=es; https://orcid.org/0000-0002-6006-9195Ítem Formato de presentación de proyecto. Efectos en el costo del capital social (equity) tras la adopción de las Normas Internacionales de Información Financiera en las principales empresas de Colombia(2020-10-02) Laverde Sarmiento, Miguel Angel; Lezama Palomino, Juan Carlos; García Carrillo, Jorge Fernando; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001579690; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001580506; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001608120; https://scholar.google.es/citations?user=l8tgHewAAAAJ&hl=es; https://scholar.google.es/citations?user=6mbsTswAAAAJ&hl=es; https://scholar.google.com.co/citations?user=vwc2i2MAAAAJ&hl=es; https://orcid.org/0000-0002-6006-9195; https://orcid.org/0000-0002-6009-7022; https://orcid.org/0000-0003-1248-1094