Contexto
type: channel
description: Editor: Diego Fernando Cruz Rincón DOI http://dx.doi.org/10.18634/contextoj Orientación Editorial La Revista Contexto de la Facultad de Ciencias Económicas y Empresariales de la Universidad La Gran Colombia, es una publicación orientada a la divulgación de artículos inéditos resultados de investigaciones desarrolladas por la comunidad académica interna y externa, en las áreas de Economía, Administración y Contaduría.
publisher: Universidad La Gran Colombia
language: es
publication name: Contexto
issn: 2339-3084
items: Management of human talent and its impact on the new public management
items: Editorial
items: Financial and accounting training, an urgent need for entrepreneurs
items: Digital cartographic re-construction in colonized cities
items: Training practices with mixed augmented reality tools: An alternative for the student community
items: Theoretical Perspectives from PNUD on the Regional Report on Multidimensional Progress: Well-being Beyond Income
items: Gamification as a strategy to strengthen the entrepreneurial culture
items: Generation, dissemination and transfer of knowledge: The contents of tourism journalism
items: La información masiva en redes sociales y su influencia en los mercados financieros Massive Information in Social Networks and its Influence on Financial Markets
items: Marco de apetito al riesgo II: un acercamiento al sector real
items: Pacific railway network as a development alternative to commitments to sustainable growth in the tourism sector
items: Corporate Social Responsibility: a commitment to society or a matter of certification?
items: Importancia de la inteligencia emocional como clave en el trading financiero
items: The effect of emotions on cryptocurrency trading
items: Technological innovations with sustainable practices for SMEs in the agro-industrial sector in Mexico
items: Impact of cryptocurrencies in the Ibagué comercial market
items: Characterization of the Population with Disabilities labor related in Companies of Armenia
items: Contraloría general del estado: control posterior de legalidad a la auditoría integral en la actividad económico financiera del sector público
items: Fortalecer el perfil laboral es posible implementando estrategias de Marketing Personal
items: Analysis of inequality in the Departments of Tolima, Huila and Caquetá: an approximation from the Kuznets curve
items: Marco de apetito al riesgo I: un acercamiento al sector real
items: Elementos para el desarrollo de estrategias en torno a la gestión empresarial desde la perspectiva de los estudiantes empresarios del CEAD IBAGUÉ
items: Applied Methodology For The Exchange Of Fund Demand Forecast In Retail Companies
items: Los mapas de riesgos en la auditoría interna
items: Comparative public administration: analysis of efficiency in the ministries Mipro and Mintel - Ecuador
items: Análisis de la información ambiental relacionada con el cultivo de pino y eucalipto en Salento
items: Civil service in Latin America from administrative reforms
items: La La ortodoxia del valor y el precio: un debate inconcluso
items: Organization and praxis: conceiving an organized social action from a critical and complex position
items: Análisis de los factores que inciden en la seguridad alimentaria y nutricional en el Departamento del Quindío y su zona cordillerana

Management of human talent and its impact on the new public management
type: item
description: The present work is carried out from the analysis of investigations carried out by different authors in the present theme Management of human talent and its incidence in the New Public Management, which aims to improve working conditions in the public sector. The method that is applied in the present investigation is the descriptive and analytical one, which allows to lead to the conclusions where the importance of the incidence of the management of human talent in the new management is established, with the need to clean up public finances, that is to say, that public interests can no longer be handled as a routine management focused on the application of rules and regulations. The trends of public institutions is to face a world in which production systems are constantly changing, the management of human talent offers added value in a rigorous framework.
subject: Artículos Resultado de Investigación
  topic: section
subject: recursos humanos, eficiencia, administración, gestión
  topic: keywords
creator: Gema Angelica Mendoza Pincay
rights: Copyright (c)
date: 2023-12-11
publication date: 2023-12-11
doi: 10.18634/ctxj.11v.1i.1248

Editorial
type: item
description: Como Editor Invitado de la Revista Contexto de la Dirección de Investigaciones adscrita a la Universidad La Gran Colombia – seccional Armenia, quiero darle la bienvenida a esta nueva edición de nuestra publicación, y a la vez expresar mi gratitud por invitarme a participar en este espacio académico. En esta oportunidad, hemos reunido un conjunto de artículos científicos que abordan temas de gran relevancia en el campo de la economía, la administración y la contaduría, con un enfoque en la investigación, transferencia de conocimientos y tecnología para el desarrollo local, regional y nacional.
subject: Editorial
  topic: section
subject: Contexto
  topic: keywords
subject: Investigación
  topic: keywords
creator: José Fernando Vasco Leal
rights: Copyright (c) 2023 Contexto
date: 2023-12-12
publication date: 2023-12-12
doi: 10.18634/ctxj.11v.1i.1435

Financial and accounting training, an urgent need for entrepreneurs
type: item
description: The Universidad de los Llanos during the first and second academic period of the year 2022 and with the objective of promoting entrepreneurship created a process in the business office; that with a methodology of Participatory Action Research considers solving the fundamental problem of the lack of accounting, financial and tax issues that the entrepreneurial community has, providing advice required to 10 ongoing projects, thus seeking to support and promote the entrepreneurial initiatives of the members of the community thereby avoiding the early liquidation of companies, high unemployment and generating
subject: Artículos Resultado de Investigación
  topic: section
subject: Entrepreneurship
  topic: keywords
subject: business formalization
  topic: keywords
subject: consulting
  topic: keywords
subject: Accounting and Finance
  topic: keywords
creator: Guillermo Alejandro Quiñonez-Mosquera
creator: July Amparo Jovel Almario
rights: Copyright (c) 2023 Contexto
date: 2023-12-06
publication date: 2023-12-06
doi: 10.18634/ctxj.11v.1i.1259

Digital cartographic re-construction in colonized cities
type: item
description: At present there are multiple investigations on historical cartography, social and economic dynamics related to the urban growth of various cities in Ecuador. However, despite this, there is no comprehensive work, on a regional scale and available to the non-scientific public. In fact, three problems have prevented this from happening. The first: all the work that has been carried out focuses on the provincial capitals, addressing them in isolation. The second: the plans that have been taken into account present periods of local importance, and have been selected on the basis of the economy and development of a single city. And third: there has not been a complete systematization that makes all the plans available in a single source. It is precisely these three gaps from which the Urban Historical Cartography project starts, which takes the Guayaquil-Cuenca-Azogues axis as its study area, focusing -above all- between the 15th-21st centuries. It is from this proposal that a methodological design is proposed for the cartographic reconstruction in digital format of the territories included in said axis.
subject: Artículos Resultado de Investigación
  topic: section
subject: Historical cartography, urban expansion, urban historiography, Ecuador
  topic: keywords
creator: Natasha Cabrera-Jara
creator: Fernanda Aguirre
rights: Copyright (c) 2023 Contexto
date: 2023-12-05
publication date: 2023-12-05
doi: 10.18634/ctxj.11v.1i.1271

Training practices with mixed augmented reality tools: An alternative for the student community
type: item
description: The primary objective of this document focuses on the design of a model proposal for the development of training practices for the student community of the Faculty of Health and Sports Sciences through the use of mixed augmented reality tools in the Fundación Universitaria del Area Andina, thus providing alternatives that allow closing the practical theoretical gaps with which the students are culminating their training process. This exercise is carried out within the framework of applied research, with mixed information sources that combine field and documentary research with a triangular approach that has elements of quantitative and qualitative analysis. The exercise is carried out through the application of different instruments that allow recognizing in which part of the administrative process there is an opportunity for improvement. In the same way, the current procedures are analyzed and the impacts they have on the administrative role and the evaluated community are evaluated, in order to receive feedback to strengthen the current model, including innovative activities in the exercise, as are mixed reality tools. In the same way, the current procedures that are carried out are analyzed and the impacts that they have from the administrative role and from the evaluated community are evaluated. The result of this exercise determines the latent need to migrate these training spaces to scenarios mediated by technology, contributing significantly to professional development and generating the necessary skills for immersion in the world of work of graduates and satisfying the needs of the market.
subject: Artículos Resultado de Investigación
  topic: section
subject: Training practice in health, mixed augmented reality, teaching-service, practice scenario, theoretical-practical gaps
  topic: keywords
creator: Kevin José Andrade Andrade
rights: Copyright (c) 2023 Contexto
date: 2023-12-13
publication date: 2023-12-13
doi: 10.18634/ctxj.11v.1i.1254

Theoretical Perspectives from PNUD on the Regional Report on Multidimensional Progress: Well-being Beyond Income
type: item
description: This report intends to present the main guidelines, established by the UNDP, in the regions that make up Latin America and the Caribbean, with the purpose of promoting human development, through variables that it considers to be of greater relevance and that allow you to reach the established objective, which is to monitor that the well-being of all regions differs not only from income. And that at the same time it is intended to give new guidelines with the application of new variables that integrate and expand such report in order to take into account new models towards human development directed towards the level of quality of life and capabilities, for that case such as education, health and housing with a joint conglomerate to the implementation of public and social policies for the propensity of human development in the regions of Latin America and the Caribbean. The method that is applied in the following investigation is analytical descriptive, which allows asking several questions to lead to the conclusions of the application of new variables and theoretical perspectives that make the aforementioned report.
subject: Artículos de Reflexión
  topic: section
subject: Human Development, Variables, Income, Multidimensional Progress
  topic: keywords
creator: Gema Angelica Mendoza Pincay
rights: Copyright (c) 2023 Contexto
date: 2023-12-11
publication date: 2023-12-11
doi: 10.18634/ctxj.11v.1i.1221

Gamification as a strategy to strengthen the entrepreneurial culture
type: item
description: The entrepreneurial culture as a growing social characteristic at a global level, generates more and more followers, with the aim of strengthening the economic, financial and healthy coexistence and innovation scenarios, in organizations and in general in communities. This then warrants generating increasingly didactic and effective spaces so that people have access to collaborative and inclusive learning on the design of business models and their implementation, within the framework of the gamification strategy which transfers the activity of games to the educational field and this is precisely the objective center of this article. Methodologically, the teaching for the strengthening of the entrepreneurial culture in people, follows an identification route, which shows the scenario of action, characterization, which lands and describes the skills in entrepreneurial culture, prioritization - selection, which segments the apprentices and design, which presents a new methodological strategy. As results, a methodological guide for learning and strengthening the entrepreneurial culture applying gamification is presented, in addition to evidencing the methodological strategy in the delivery of the CANVAS model as a relevant work tool in this environment of action. Thus, it is possible to conclude that gamification is an innovative methodological medium, which allows the learning of any topic in an environment of fun and recreation, likewise it is highlighted that the entrepreneurial culture is a relevant and increasingly useful pillar in the development of the world's communities
subject: Artículos Resultado de Investigación
  topic: section
subject: Competences
  topic: keywords
subject: Culture and entrepreneurial development
  topic: keywords
subject: Gamification teaching strategy
  topic: keywords
subject: CANVAS development model
  topic: keywords
creator: Felipe Quintero
creator: Cristian Giovanni Castrillón Arias
creator: José Fernando Castellanos Galeano
rights: Copyright (c) 2023 Contexto
date: 2023-12-11
publication date: 2023-12-11
doi: 10.18634/ctxj.11v.1i.1260

Generation, dissemination and transfer of knowledge: The contents of tourism journalism
type: item
description: Although this article does not intend to make an exhaustive analysis of tourism, its objective is to present some reflections on tourism journalism as a means to generate and transfer knowledge. In the first place, the relationship between specialized journalism and tourism communication will be addressed, to focus on the formats in which knowledge can be transferred, referring to the point of view of tourism experts, guests and authors. This transfer will be worked through cultural dissemination, a term taken as a set of measures that facilitate the adoption, adaptation and installation of innovations (Fullan, 1981), in addition to projecting the knowledge acquired to resolve academic concerns, learning strategies and future consultations in the resolution of problematic situations on innovative dynamics for tourism. The result will show that tourism journalism generates knowledge and can be transferred through innovation in the way of communicating and interacting with messages, media and strategies and involving social interactions, without economic purposes, within the framework of a win-learn relationship. - to teach. In the future, tourism journalism is expected to create experiences that allow knowledge to be acquired and be a reference for its transmission.
subject: Artículos de Reflexión
  topic: section
subject: Specialized journalism
  topic: keywords
subject: Trends
  topic: keywords
subject: Knowledge transfer
  topic: keywords
subject: Open innovation
  topic: keywords
subject: Knowledge appropriation
  topic: keywords
subject: Interaction
  topic: keywords
creator: Daissy Jhoanna Sánchez Pachón
creator: Gustavo Adolfo Palacio Olarte
rights: Copyright (c) 2023 Contexto
date: 2023-12-12
publication date: 2023-12-12
doi: 10.18634/ctxj.11v.1i.1291

La información masiva en redes sociales y su influencia en los mercados financieros Massive Information in Social Networks and its Influence on Financial Markets
type: item
description: The purpose of this article is to discuss the influence of three social networks in financial markets. To do this, it develops a mixed descriptive-explanatory approach, since it raises reflections based on qualitative and quantitative variables regarding the behaviors and trends of financial markets, where it was concluded that real and potential investors recognize social networks such as Facebook. , Instagram and Twitter as tools to find out and speculate about the trends that the markets can take from a news and/or publication of the economic, political and/or social order and make decisions that maximize the benefit of their investments
subject: Artículos de Reflexión
  topic: section
subject: social networks, investors, financial markets, speculation
  topic: keywords
creator: Laura Tatiana Padilla Sepúlveda
creator: Abraham Felipe Gallego Jiménez
rights: Copyright (c) 2022 Contexto
date: 2023-05-10
publication date: 2023-05-10
doi: 10.18634/ctxj.11v.1i.1329

Marco de apetito al riesgo II: un acercamiento al sector real
type: item
description: In this second part of the work on the Risk Appetite Framework, the issues Related to the Risk Appetite Statement will be addressed, as a base document for the construction of the model that serves as a guide for decision-making, the identification of risks financial information in the company and the prerequisites to better understand the techniques used. Reference is made to the methodologies applied by various authors and to the techniques for calculating the main financial risks that will facilitate the identification of Risk Appetite, Tolerance and Capacity. Finally, some conclusions are obtained that highlight the importance of building this model in companies of the real sector, to make decisions in a state of early warning and to foresee strong impacts on capital, thar reduce their economic and financial soundness.
subject: Artículos Resultado de Investigación
  topic: section
subject: Risk Appetite Framework
  topic: keywords
subject: Risk Appetite
  topic: keywords
subject: Risk Profile
  topic: keywords
subject: Tolerance
  topic: keywords
subject: Capacity
  topic: keywords
subject: Risk
  topic: keywords
creator: Alberto Parra Barrios
rights: Copyright (c) 2022 Contexto
date: 2022-06-23
publication date: 2022-06-23
starting page: 44
ending page: 69
doi: 10.18634/ctxj.10v.1i.1203

Pacific railway network as a development alternative to commitments to sustainable growth in the tourism sector
type: item
description: The Pacific railway network has had to face important challenges, such as the existence of vast deteriorated areas due to lack of maintenance and several inactive sections due to low levels of investment, which will be found in the present investigation based on a documentary analysis of some key documents. as; the National Development Plan 2018 to 2022, the National Logistics Policy (CONPES 3982), the book "Challenges of rail freight transport in Colombia" and, finally, the 2018 Rail Master Plan was reviewed. Thanks to this documentary analysis, some sources of competitive advantage that the Pacific railway network has for the mobilization of passengers are identified. Likewise, this document reviews the total budget of the Strategic Tourism Plan of the Department of Quindío for 10 years (2022-2032), as well as the following Valle del Cauca Plans: Development Plan 2020-2023 and Tourism Sector Strategic Plan Cauca Valley 2018 – 2023. Additionally, the document determines the characteristics of the tourist who frequents the region of influence of the Pacific railway project, highlighting that this tourist is interested in knowing different ways of understanding and living life through a cultural exchange. Therefore, the profiles of potential tourist users of the Pacific train route are characterized. Finally, a comparison is made of the technical conditions, state development and territory between the Pacific Network and the Mayan Train of the State of Tabasco. Thus, this journey through the bets towards a revitalization of the regional and local economy with a focus on passenger transport as a tourism sector is what the present investigation delivers to contribute with information to strengthen the competitiveness of the coffee region.
subject: Economía y Medio Ambiente
  topic: section
subject: Economic and social development
  topic: keywords
subject: mobility
  topic: keywords
subject: tourism
  topic: keywords
subject: rail transport
  topic: keywords
creator: César Augusto Marín López
rights: Copyright (c) 2022 Contexto
date: 2024-02-23
publication date: 2024-02-23
doi: 10.18634/ctxj.11v.1i.1387

Corporate Social Responsibility: a commitment to society or a matter of certification?
type: item
description: This essay aims to establish a reflection on the current scope of the concept of Corporate Social Responsibility by reviewing the theoretical approach of different authors to establish whether organizations use it from their philosophy or if it is just a brand positioning strategy that has an impact on reputational and economic benefits. Society evidences a series of behaviors in companies that claim to be socially responsible and that go against this philosophy, but for some reason they are ignored or disregarded.
subject: Artículos de Reflexión
  topic: section
subject: corporate social responsibility
  topic: keywords
subject: companies
  topic: keywords
subject: commitment
  topic: keywords
subject: certifications
  topic: keywords
creator: Nolberto Gutiérrez-Posada
creator: Lizeth María Rodríguez-Nieto
rights: Copyright (c) 2022 Contexto
date: 2022-12-14
publication date: 2022-12-14
doi: 10.18634/ctxj.11v.1i.1369

Importancia de la inteligencia emocional como clave en el trading financiero
type: item
description: The purpose of this reflection article is to offer a critical point of view, on the importance or relevance of emotional intelligence as the key to success in financial trading operations, when it comes to financial trading, intelligence may emotional is not the first thing that turns on us. After all, trading is a job that requires you to examine data and make objective decisions about when to buy or sell a virtual currency. It's not the kind of profession where emotions should get in the way, but it is well known that professional traders are able to remain calm and sane in most situations, thus helping them to be successful. In the current and globalized world in which we find ourselves, investments in the cryptocurrency markets is one of the most used, even in recent years, one of the most recognized modalities, mainly due to the flexibility from which it can be operated, and Due to the benefits that they are, however, within this field of finance the emotional intelligence of the investor enters, as well as his emotions when operating, which have a direct effect, either negative or positive during the operations that are made in trading.
subject: Artículos de Reflexión
  topic: section
subject: emotional intelligence, globalized, trading, cryptocurrencies, success.
  topic: keywords
creator: Mateo Suárez Cárdenas
creator: Arcesio Millán Chica
rights: Copyright (c) 2022 Contexto
date: 2023-11-30
publication date: 2023-11-30
doi: 10.18634/ctxj.11v.1i.1321

The effect of emotions on cryptocurrency trading
type: item
description: The purpose of this article is to present a critical position on the effect of emotions in financial markets. The types of financial investments have diversified to such an extent that today it is possible to carry out operations of this type in short periods of time, from anywhere in the world through any device with Internet access; Within these possibilities are short-term speculative investments or also called trading. In this sense, investments in the cryptocurrency markets is one of the most used, mainly due to the comfort from which it can be operated, and for the benefits that they offer, however, within this field of finance the capabilities investor’s cognitive, as well as their emotions when operating, which have a direct effect on the results obtained in the operations that are carried out. In this article, the operation of investments in cryptocurrencies will be explored under the trading scheme and the theory of behavioral finance and emotions will be analyzed when trading. This manuscript presents a qualitative approach of a descriptive type, since it describes the emotions in the most common cryptocurrency trading operations, with the purpose of informing the reader who acts as a real or potential investor in the financial markets where it is concluded that the The control of emotions is linked to the trading plan, the strategy, the times, the discipline and the perseverance, which allow training the trader who can see future benefits reflected in his favor, as long as he applies the step by step explained here, which It can lead you to success in this type of business.
subject: Artículos Resultado de Investigación
  topic: section
subject: emotions
  topic: keywords
subject: trading
  topic: keywords
subject: investments
  topic: keywords
subject: effects
  topic: keywords
subject: result
  topic: keywords
creator: Kleber Santiago Naranjo Cabrera
creator: Germán Alonso González Gallo
rights: Copyright (c) 2022 Contexto
date: 2022-11-15
publication date: 2022-11-15
doi: 10.18634/ctxj.11v.1i.1368

Technological innovations with sustainable practices for SMEs in the agro-industrial sector in Mexico
type: item
description: SMEs in the agro-industrial sector play a key factor in the development of Mexico, which impacts various economic and social sectors. This productive economic sector has to be competitive and develop projects that meet the needs of the market. In this way, technological innovations currently represent an opportunity for the growth of the business sector with an interest in agribusiness, which seeks new strategic projects. The objective was to identify competitive advantages for the development of technological innovation projects with sustainable practices in SMEs in the agro-industrial sector. The methodological approach was carried out from the identification of the problems surrounding the use and adoption of technological innovations in SMEs in the agro-industrial sector in Mexico. The proposals of technological innovation projects with ecological practices were: (a) production and commercialization of biofuels in Mexico (b) Unmanned aerial vehicles used for image analysis in agriculture (c) Solar dryers to reduce consumption of energy in the generation of agro-industrial products. According to the economic, technological, environmental, and social impacts, there are favorable technical conditions for the implementation of productive projects that take advantage of competitive advantages and generate business opportunities, maximizing the adoption of technological innovations with sustainable practices in the country.
subject: Artículos Resultado de Investigación
  topic: section
subject: agribusiness
  topic: keywords
subject: competitiveness
  topic: keywords
subject: management
  topic: keywords
subject: technological development
  topic: keywords
subject: projects
  topic: keywords
creator: Ana Karen Guerrero-Aboytes
creator: José Fernando Vasco-Leal
creator: Martin Vivanco-Vargas
creator: María E. Díaz-Calzada
creator: Francisco Sánchez Rayas
rights: Copyright (c) 2022 Contexto
date: 2023-11-29
publication date: 2023-11-29
doi: 10.18634/ctxj.11v.1i.1367

Impact of cryptocurrencies in the Ibagué comercial market
type: item
description: The use of cryptocurrencies worldwide has gradually increased both in investments and in trading activities. It should be noted that cryptocurrencies only work for trade through virtual means, where one person -buyer agrees with another -seller the exchange of products or services and be canceled with this payment alternative, sometimes without either of them arriving to have contact, which can generate mistrust for some people. Many cities are already betting on this digital currency based on cryptographic algorithms through a technology called blockchain, so we will see how its behavior has been in the city of Ibagué Tolima , determining its advantages and disadvantages for the economy, the most used forms of investment, level of risk and regulations in this regard.
subject: Artículos Resultado de Investigación
  topic: section
subject: Blockchain
  topic: keywords
subject: Wallet
  topic: keywords
subject: Criptomoneda
  topic: keywords
subject: Trading
  topic: keywords
subject: Fintech
  topic: keywords
subject: Exchange
  topic: keywords
creator: Martha Yaneth Ávila Quintero
creator: Carol Maritza Benítez Rodríguez
creator: Jéssica Paola Mojocoa Giraldo
rights: Copyright (c) 2022 Contexto
date: 2022-12-13
publication date: 2022-12-13
doi: 10.18634/ctxj.10v.1i.1265

Characterization of the Population with Disabilities labor related in Companies of Armenia
type: item
description: El presente proyecto de investigación tiene como objetivo caracterizar a la población con discapacidad trabajadora en las empresas de Armenia, Quindío, con la finalidad de visibilizar las condiciones actuales de esta población; tomando el modelo social de la discapacidad como una una perspectiva teórica que ofrece una mirada más holística alrededor de este tema. Para fines de este estudio se emplea una metodología cuantitativa, con alcance descriptivo, de corte transversal; y se realiza el proceso de recolección de datos de 22 personas con discapacidad mediante una ficha de caracterización sociodemográfica con el propósito de indagar sobre 15 variables relacionadas. De acuerdo con los resultados obtenidos en dicho proceso investigativo se encuentran aspectos importantes como la realización de algunas modificaciones en sus espacios de trabajo, según el tipo de discapacidad y las labores que desempeña en la organización, además de una significativa diferencia a nivel salarial y educativa, por lo que es posible inferir que los trabajadores con discapacidad, siguen siendo vulnerados en sus derechos, al no estar en igualdad de condiciones en comparación con las personas sin discapacidad, a raíz de un conjunto de barreras sociales que se presentan en los entornos laborales que interfieren con la plena goce de sus derechos y participación en la sociedad.
subject: Artículos Resultado de Investigación
  topic: section
subject: Discapacidad, Inclusión laboral, Características sociodemográficas, Modelo Social, Barreras Sociales.
  topic: keywords
creator: Santiago José Rivera Cardona
creator: Luz Adriana Rubio
creator: Andrea Paola Ariza Vargas
rights: Copyright (c) 2022 Contexto
date: 2022-11-17
publication date: 2022-11-17
doi: 10.18634/ctxj.10v.1i.1143

Contraloría general del estado: control posterior de legalidad a la auditoría integral en la actividad económico financiera del sector público
type: item
description: The present work is carried out from the compilation of documents framed in the topic that is addressed, qualitative research is applied, with the method of analysis and the use of surveys of relevant actors as part of the application of the techniques of investigation, which later lead us to the conclusion in which it can be corroborated that to carry out the comprehensive audit, the State Comptroller General should adjust its institutional capacities, in order to meet the demands of the Public Administration and thus conduct Comprehensive Audit processes in an appropriate way, ensuring the correct evaluation of Public Management in all its areas, likewise, it can be noted that Integrity Pacts are important, because they reduce the risks of corruption and irregularities in the processes of public procurement, because it improves credibility and legitimacy in processes.
subject: Artículos Resultado de Investigación
  topic: section
subject: Español
  topic: keywords
creator: Maryury Elizabeth Morejón Santistevan
rights: Copyright (c) 2022 Contexto
date: 2022-11-17
publication date: 2022-11-17
doi: 10.18634/ctxj.10v.1i.1145

Fortalecer el perfil laboral es posible implementando estrategias de Marketing Personal
type: item
description: This article is the result of the research called "Personal Marketing Orientation Tools for Dismissed ECACEN Graduates of CEAD Ibagué in Job Search", which has as its main objective to provide technological and didactic tools focused on the development of soft skills and improvement of the Professional profile of the graduates of the ECACEN school of CEAD Ibagué, who are currently unemployed and in search of employment.
subject: Artículos Resultado de Investigación
  topic: section
subject: graduates
  topic: keywords
subject: first job
  topic: keywords
subject: personal marketing
  topic: keywords
subject: marketing strategy
  topic: keywords
subject: soft skills
  topic: keywords
creator: Heydy Yohana Tamayo Solórzano
creator: Angela Ibeth Soto
creator: Oscar Mauricio Tejada Durán
rights: Copyright (c) 2022 Contexto
date: 2022-06-21
publication date: 2022-06-21
starting page: 14
ending page: 27
doi: 10.18634/ctxj.10v.1i.1200

Analysis of inequality in the Departments of Tolima, Huila and Caquetá: an approximation from the Kuznets curve
type: item
description: The dichotomy between economic growth and inequality, entry into the debate from the Kuznets studies, this article carries out an empirical study of the validity of the Kuznets hypothesis in the Departments of Tolima, Huila and Caquetá. Initially, the theoretical contributions of the study problem are presented, secondly, an econometric model is proposed to validate the hypothesis, finally, the results obtained are presented, and the discussion of compliance with the Kuznets curve is developed in the context of the 3 selected departments. Once the assumptions of the ordinary least squares methodology had been validated, the curve was constructed showing that for the departments of Tolima and Huila the Kuznets hypothesis is fulfilled, meanwhile, for the department of Caquetá the hypothesis was not rejected
subject: Artículos Resultado de Investigación
  topic: section
subject: Living conditions
  topic: keywords
subject: Growth models
  topic: keywords
subject: Social inequality
  topic: keywords
creator: José Alejandro Vera Calderón
creator: Oscar Mauricio Tejada Duran
creator: William Guillermo Naranjo Acosta
rights: Copyright (c) 2022 Contexto
date: 2022-09-13
publication date: 2022-09-13
doi: 10.18634/ctxj.10v.1i.1225

Marco de apetito al riesgo I: un acercamiento al sector real
type: item
description: This paper aims to lay the foundations of what could be the structure and set of rules that allow companies in the real sector to develop risk management and have a parameter that guides decision-making, without exceeding a limit risk affecting equity. Initially, the concepts related to the Risk Appetite Framework are clarified, the tools that facilitate the estimation of financial risks that impact the profits of companies in the real sector are recalled and guidance is given on which models could be to be used that would lead to building the organization´s Risk Appetite. Finally, some conclusions are given on the subject. To develop this proposal, we start from the Risk Appetite Framework guide applicable to the banking sector, given the scarcity of regulations for the real sector of the economy.
subject: Artículos Resultado de Investigación
  topic: section
subject: Risk appetite framework
  topic: keywords
subject: risk appetite
  topic: keywords
subject: risk profile
  topic: keywords
subject: tolerance
  topic: keywords
subject: capacity
  topic: keywords
subject: risk
  topic: keywords
creator: Alberto Parra Barrios
rights: Copyright (c) 2022 Contexto
date: 2022-06-22
publication date: 2022-06-22
starting page: 22
ending page: 44
doi: 10.18634/ctxj.10v.1i.1201

Elementos para el desarrollo de estrategias en torno a la gestión empresarial desde la perspectiva de los estudiantes empresarios del CEAD IBAGUÉ
type: item
description: This article arises from a consistent analysis of the identification of knowledge needs to strengthen business management focused on strengthening the entrepreneurial spirit, from the perspective of business students of the Open and Distance Education Center (CEAD) Ibagué. After analyzing the characteristics of the students’ entrepreneurs and companies and knowing their main administrative knowledge needs. This research was carried out from a mixed approach on a sample made up of 326 students. For the collection of information, an online questionnaire was designed and implemented. The results allowed us to conclude that the majority of CEAD Ibagué students are employees and a very low percentage decides to create their own company. Finally, it was found that the inclusion of entrepreneurship in the students’ curriculum is essential, as well as developing strategies that allow strengthening skills in the creation of companies or productive projects, and in the durability of those businesses that improve the quality of life. of the CEAD Ibagué students.
subject: Artículos Resultado de Investigación
  topic: section
subject: business management
  topic: keywords
subject: entrepreneurship
  topic: keywords
subject: productive projects
  topic: keywords
subject: company
  topic: keywords
subject: entrepreneur
  topic: keywords
subject: student
  topic: keywords
creator: Diana Carolina Verjan Avila
creator: Julio Cesar Hernández Gutiérrez
rights: Copyright (c) 2022 Contexto
date: 2022-06-17
publication date: 2022-06-17
starting page: 1
ending page: 13
doi: 10.18634/ctxj.10v.1i.1198

Applied Methodology For The Exchange Of Fund Demand Forecast In Retail Companies
type: item
description: The low value currency distribution on retail stores let know the available delivery demand to offer optimally the customers’ exchange in their purchases, this process is intuitive and based on the immediately previous demand showing cost overruns by not establishing precise measures for the resource’s destination. Gutiérrez & Vidal (2008) and Gomez & Rendon (2018) first verifies the mathematical methods of exponential smoothing on demands inventories optimal forecasting using a variant of the Vidal process (2005), being the Starting point of this study, doing a weekly forecast enhance for low value currency, exploring previously a statistical analysis to establishing the optimal method and simulating VaR (Value at Risk). This study allows to verify not only the best method for exponential smoothing, also adds a use of risk methods to know the demand expected value under a distribution simulation, showing the enhance for less calculation biased values.
subject: Artículos Resultado de Investigación
  topic: section
subject: Exponential smoothing
  topic: keywords
subject: inventory management
  topic: keywords
subject: simple smoothing
  topic: keywords
subject: Monte Carlo simulation.
  topic: keywords
creator: David Esteban Rodriguez Guevara
creator: Alexander Gomez Zuluaga
rights: Copyright (c) 2021 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 33
ending page: 45
doi: 10.18634/ctxj.9v.1i.1049

Los mapas de riesgos en la auditoría interna
type: item
description: The practice of internal audit should be based on the design and implementation of risk maps, based on structured processes running the organization; for which, it is required that the institution has established adequate planning, as well as a management system risks adjusted to the particularities of the same, configured similarly control by the administration, which can be structured under different models, including COSO. Under this structure is necessary to conduct the audit, the results lead to preventive actions in order to enable the organization to meet its objectives.
subject: Artículos Resultado de Investigación
  topic: section
subject: Risk maps Risk
  topic: keywords
subject: Internal Audit
  topic: keywords
subject: Risk Management
  topic: keywords
subject: Strategic Context
  topic: keywords
creator: Carlos Alberto Montes Salazar
creator: Cristian Andrey Vallejo Bonilla
rights: Copyright (c) 2021 Contexto
date: 2021-04-07
publication date: 2021-04-07
starting page: 76
ending page: 101
doi: 10.18634/ctxj.9v.1i.1100

Comparative public administration: analysis of efficiency in the ministries Mipro and Mintel - Ecuador
type: item
description: The present work focuses on obtaining the analysis from the application of research techniques such as: observation and interview, which is carried out towards the relevant actors of two ministries of the Ecuadorian State, the Ministry of Industries and Productivity (MIPRO) and the Ministry of Telecommunications and the Information Society (MINTEL), with the aim of evidencing comparisons in the field of public administration, taking efficiency as the purpose of administration for this activity, with the participation of the New Public Management model, which is applied following the guidelines of the Ecuadorian constitution of 2008. Therefore, this comparison leads to conclusions based on the productive, operational capacity and the development of human talent with the use of the budget and thus, obtain efficiency in the public administration of these two Ecuadorian government organizations.
subject: Artículos Resultado de Investigación
  topic: section
subject: public administration
  topic: keywords
subject: Efficiency
  topic: keywords
subject: quality
  topic: keywords
subject: productivity
  topic: keywords
subject: development
  topic: keywords
creator: Maryury Elizabeth Morejón Santistevan
rights: Copyright (c) 2020 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 57
ending page: 65
doi: 10.18634/ctxj.9v.1i.1046

Análisis de la información ambiental relacionada con el cultivo de pino y eucalipto en Salento
type: item
description: The investigation presents as an object of study the analysis of management reports issued by institutional organizations, with the purpose of determining the relevance of the information reported from the environmental dimension based on the needs established by some social groups with respect to the alleged Environmental impacts resulting from the monoculture of coniferous species (pine and eucalyptus) in the upper part of the central mountain range of the Colombian Andes, jurisdiction of the municipality of Salento in the department of Quindío, during 2018. For this, the environmental reports generated by public and private institutions will be identified, subsequently, the environmental information needs required by the social groups will be identified and finally, the reports presented will be compared with the information required to determine the relevance and sufficiency of environmental information related to the cultivation of pine and eucalyptus in Salento (Quindío), during 2018. The article presents a qualitative ethnographic approach, which, through the contrast and crossing of variables, determines the correlation between the information presented and that required in environmental matters. From the results, it can be seen that the institutional bodies comply with the requirements for the presentation of purely normative information for the sake of international certifications, which do not require completely supply the need for information by some social groups within the same territory.
subject: Artículos Resultado de Investigación
  topic: section
subject: Contabilidad ambiental, contabilidad emergente, informes ambientales y sustentabilidad.
  topic: keywords
creator: Abraham Felipe Gallego Jiménez
creator: Jenny Lorena González Ortiz
rights: Copyright (c) 2020 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 56
ending page: 75
doi: 10.18634/ctxj.9v.1i.1023

Civil service in Latin America from administrative reforms
type: item
description: The present work is carried out of the investigations carried out on the civil service processes from the administrative reforms of the State that have been developed in Latin America, which reach a preponderant place in the different political, economic and administrative spheres. For this reason, in general terms, in the countries of the region, three particular types or models of administrative reform policies have been implemented: Weberian, Management and Accountability, these reform models responded to certain specific diagnoses, goals and administrative measures, with the purpose of strengthening the management of human resources and, concludes that the cognitive frameworks presented were effectively understood, based on the State's administrative reform policy and are intended to be applied in the management of human talent for the improvement of income, wages, training and job stability within the public organization.
subject: Artículos Resultado de Investigación
  topic: section
subject: Human Resources
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Administration
  topic: keywords
subject: Management,
  topic: keywords
subject: Reforms
  topic: keywords
creator: Gema Angelica Mendoza Pincay
rights: Copyright (c) 2021 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 46
ending page: 56
doi: 10.18634/ctxj.9v.1i.1045

La La ortodoxia del valor y el precio: un debate inconcluso
type: item
description: The old discussion between values and prices in the political economy has left us a disquisiciones legacy with regard to the problem from the transformation of values to production prices, especially the replica made to Marx by its contradictores to its controversial theory of the half rate of gain of the chapter IX of the third takes of the capital where he/she carries out the conversion of the value of the goods in cost prices of the leader of the labor world class. On this unconcluded debate dogmas and trials of value have been created among the different schools of economic thought, without you has still ended up finding an overwhelming solution to these digressions among Marxists, neoclassicists and posricardianos. The debate is projected to the societies of the XXI century in full swing of financial crises, overproduction and underconsumption.
subject: Artículos de Reflexión
  topic: section
subject: Transformación de valores a precios, ganancia media, composición orgánica del capital, ortodoxía, plusvalía.
  topic: keywords
creator: Augusto Velásquez Forero
rights: Copyright (c) 2021 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 13
ending page: 32
doi: 10.18634/ctxj.9v.1i.1035

Organization and praxis: conceiving an organized social action from a critical and complex position
type: item
description: La preocupación por las posibilidades de transformar conscientemente el orden imperante, es recurrente en lo que podría denominarse el pensamiento social contemporáneo. Pueden identificarse en este sentido, dos grandes vertientes: una “fatalista”, de corte “liberal”, la cual considera inutil cualquier esfuerzo consciente de “ingeniería social”, y otra “voluntarista”, cuyo dogma ha devenido en una visión teleológica de la historia y la concepción de una condición teocrática de una clase social y/o un grupo político específico. Sin embargo, es evidente que, en todo el espectro discursivo de esta discusión, ha sido poco considerado el concepto de organización en su connotación crítica y compleja. Es precisamente en este sentido, que se orientan los planteamientos contenidos en el presente artículo, en el cual se pretenden definir algunos elementos conceptuales básicos para la concepción de una praxis colectiva intencional, sustentada en los postulados del Paradigma de la Complejidad y el Pensamiento Crítico. Como síntesis concluyente, se ha planteado la necesidad de “fugarse”, esto es, de construir una condición verdaderamente emancipadora en función de la concepción e implementación de nuevas formas de organización antroposocial, a partir de las cuales se construya una acción social cercana a la connotación de la que Max Weber denominó la wertrational, esto es, de aquella praxis que no se encuentra directamente relacionada con la consecución de un fin determinado, sino que se considera valiosa en sí misma.
subject: Artículos de Reflexión
  topic: section
subject: Social Action, Complexity, Organization, Critical Thinking, Praxis.
  topic: keywords
subject: Social Action
  topic: keywords
subject: Complexity
  topic: keywords
subject: Organization
  topic: keywords
subject: Critical Thinking
  topic: keywords
subject: Praxis
  topic: keywords
creator: Eduardo Botero Cedeño
rights: Copyright (c) 2021 Contexto
date: 2021-03-09
publication date: 2021-03-09
starting page: 1
ending page: 12
doi: 10.18634/ctxj.9v.1i.1025

Análisis de los factores que inciden en la seguridad alimentaria y nutricional en el Departamento del Quindío y su zona cordillerana
type: item
description: Food and nutrition security (SAN), understood as the stage where sufficient and stable food availability is guaranteed accompanied by conditions of safety and constant access to the consumption, is a fundamental component for the development of the different human groups; However, the maintenance of the same has a relationship direct to the sustainability and capacity of the agricultural sector to maintain an offer that can guarantee sufficient quantities for the population. A look at the local context (Quindío) allows us to identify that the abandonment of the agricultural sector is emerging as a risk factor for the preservation of the food security, in which case the following investigation is reported when reviewing the cases of the mountain range municipalities of Córdoba, Pijao, Genova and Buenavista, which present a decline in their food security conditions; situation that is generalized to a department where the dependency of foreign markets is growing, while the disincentives become greater for a peasantry with low guarantees and high dependence on monocultures whose proliferation conditions the use of land, decreases the supply and variety of foods, thus deteriorating the SAN and consequently the quality of life.
subject: Artículos Resultado de Investigación
  topic: section
subject: Food and Nutritional Security
  topic: keywords
subject: Nutrition
  topic: keywords
subject: Economy
  topic: keywords
creator: Melina García Cruz
creator: David Alejandro Rivera Correa
creator: Jorge Antonio Molina Pérez
rights: Copyright (c) 2019 Contexto
date: 2019-12-06
publication date: 2019-12-06
doi: 10.18634/ctxj.8v.0i.978