It constitutes a stage for the academic dissemination of the main advances and results of research in Economic Sciences, at the institutional, regional and national level, of an electronic nature, with a biannual frequency. Its main objective is to strengthen the research culture as part of the development of social capital and university social responsibility.
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Asset structures for income taxation in Colombian holding companies
This article analyzes income tax and complementary taxes imposed on Colombian holding companies based on their asset structures. To this end, a mixed-methods approach was used, combining a quantitative approach to characterize a sample of six companies with a qualitative approach based on interviews with three experts. The results show that asset planning is a valid strategy for tax management by Colombian holding companies, as it leverages the tax benefits provided by Colombian tax rules.
Copyright (c) 2026 Revista "Boletín el Conuco" https://creativecommons.org/licenses/by-nc-nd/4.0
Microfinance and its relationship with the development of the agricultural sector in Colombia
Objective: To determine whether there is a relationship between microfinance loans and the economic development of the agricultural sector, as well as to understand the factors that have influenced the financing of small agricultural producers through microfinance. Methodology: A simple linear regression model was estimated with the agricultural sector’s GDP in the department of Cauca as the dependent variable and Banco Agrario’s microcredit portfolio as the independent variable. Additionally, interviews were conducted with administrative staff members of microfinance service providers and with an agricultural microentrepreneur. Results: A positive correlation was identified between microfinance loans and the economic development of the agricultural sector in the Cauca department. Furthermore, challenges that hinder farmers' access to microcredit were recognized, which relate directly to the requirements set by microfinance institutions as well as farmers' ability to repay loans and provide collateral. Conclusions: Microcredit is an effective tool for overcoming access barriers to financing for micro and small agricultural entrepreneurs; however, these barriers must be addressed to broaden its reach. .
Management Strategies for the Commercialization of Panela in Convención, Norte de Santander
This study aims to design strategies from a project management perspective to strengthen the commercialization of panela in Convención, Norte de Santander, with the goal of promoting its sustainability and improving the quality of life of local producers. To achieve this, a descriptive qualitative methodology was employed, using non-probabilistic convenience sampling. A total of 72 individuals—including producers, marketers, and consumers from the municipality—were surveyed. The structured questionnaire explored perceptions regarding production, commercialization, challenges, socioeconomic impact, and future outlook. The results, analyzed through a characterization model, revealed that the region holds significant socioeconomic potential due to its strategic location and productive diversity. However, it faces limitations such as high production costs, limited direct commercialization, and structural deficiencies. Despite these challenges, a positive outlook toward sector modernization was identified, with interest in sustainable practices and collaborative work. Based on these findings, a strategic roadmap was proposed, grounded in the principles of Design Thinking and Lean Startup. This roadmap is structured into four stages aimed at implementing strategies such as commercial alliances, market testing, organic certification, sustainable packaging, and the development of value-added products, with the objective of diversifying the product offering and increasing profitability
Copyright (c) 2025 Revista "Boletín el Conuco" https://creativecommons.org/licenses/by-nc-nd/4.0
Modelo de consistencia y COVID - 19, el caso de Colombia
A consistency model was elaborated, which includes elements of the macroeconomic programming models of the Central Banks, the World Bank and the International Monetary Fund. This can be complemented with models as the IS - LM - foreign sector to analyze the macroeconomic and financial consistency. In these were obtained the results of the COVID-19 data during 2020 and 2021 for Colombia, comparing with 2019. Although output recovered in 2021 from the fall in 2020, economic instability remained in public sector indebtedness, external indebtedness, and the increase of the fiscal deficit and the external deficit. In the model estimations equilibrium results in the goods, money and bonds markets.
Casanare and its agricultural markets. A look at sustainable agriculture, years 2011-2015
The objective of this study was to review the main products that are part of the so-called market of agricultural products present in a very consistent way in the peasants of the Department of Casanare. The research methodology was developed, taking as a first starting point, the bibliographic search and finally a survey work was carried out with the research actors. As a result, it has been possible to establish the existence of a high level of production of products related mainly to livestock, followed by poultry, rice and oil palm. Products of great importance in what respects the enterprises of the region.
Cost model to evaluate investment and profitability in the artisanal production of Wayuu bags in Colombia
This study addresses the need to properly value artisanal work in vulnerable communities like the Wayuu of La Guajira, Colombia, who rely eco­nomically on the production of handmade bags. Due to the lack of an adapted costing system, these artisans face disadvantages that limit fair trade and affect their economy. The study aims to develop a cost model that allows for accurate evaluation of investment and profitability in the production of Wayuu bags, thus promoting sus­tainability and fair trade within these communi­ties. Using a mixed-methods approach, qualitative and quantitative data were collected. Interviews and surveys were conducted to understand arti­sans’ quality of life, while production cost data was gathered with the support of Universidad San Buenaventura Cali. The research identi­fied key materials and processes in production, such as structuring, loop creation, and finishing, highlighting the complexity and value of Wayuu craftsmanship. The study concludes that a cost­ing system is essential to properly value Wayuu crafts, ensure fair trade, and improve the artisans’ economic conditions, addressing gaps in access to materials and fair compensation. Keywords: Sustainability, fair trade, culture, processes, informality.
The autonomous financial bodies in Mexico and its development in the Neoliberalism era
The objective of this research is to analyze the participation of the autonomous institutions Banco de México and the Federal Competition Commission in the supervision of all financial and economic spheres of public administration, which has favored the elites and privileged economic groups of capital in Mexico from the organization for economic cooperation and development and Banco de México to generate actions that counteract said practices. Documentary analysis was used as a research methodology. The results show that the autonomous bodies Banco de México and the Federal Competition Commission were created to delimit the state's stewardship in strategic areas. The autonomy of these bodies was compromised from the start, it became clear that their creation had the function of protecting private investment, forgetting that public service companies not only create economic value, but mainly social. Therefore, the importance of citizen supervision is reiterated as the only mechanism of effective pressure that society must ensure that the autonomous bodies comply with the functions they have and pressure their members, in their superior structures, to act. more institutionally and take care of the financial resources they have.
Economic factors that affect the financial system of banking in ecuador 2018-2022
Objective: Determine if economic factors affect the performance of the banking financial system in Ecuador. The problem lies in the lack of clarity about the relationship between macroeconomic variables and the financial activity of banking institutions in the country. Method: A mixed approach was used that combines economic data from secondary sources and the Pearson correlation model was applied. Results: Although a direct relationship was not found between the analyzed factors and the granting of financial credits, thus rejecting the research hypothesis, significant correlations were revealed between macroeconomic variables and the financial system. A strong correlation stands out between active rates (-0.711), passive rates (0.718), with years and credits (0.978) with deposits. Conclusions: It is concluded that it is crucial to continue investigating these factors to strengthen the stability and development of the financial system in Ecuador, promoting sustainable growth and greater permanence in the Ecuadorian banking sector. The research focuses on analyzing how economic factors affect the banking financial system in Ecuador between 2018 and 2022. It seeks to understand their influence on the stability and performance of the banking sector in the midst of economic challenges
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Economic impact of Paddy rice imports in the department of Meta (1991-2019)
The purpose of this article is to analyze in an explanatory way, the possible structural changes due to the economic impact of imports in the production of paddy rice in the department of Meta, which could be due to the free trade agreement with the United STATES, which was signed in 2006 and entered into force in 2012. An econometric model is implemented to determine the factors that affect the level of paddy rice production in the department of Meta for the period analyzed, which corresponds from 1991 to 2019, which is why it is considered important and relevant to analyze the influence of the area planted (in hectares), yields, imports and production (in tons); likewise, the Chow test was used to determine the structural changes in the three moments studied in the timelines used. The results showed that imports do not generate a structural change in the quantities of paddy rice production, on the contrary, as the years go by the negative impact of imports is reduced, it is concluded that imports did not represent a negative impact for the production of paddy rice in the department of Meta in the period studied, at the same time there was a growth in the areas dedicated to this crop.
Copyright (c) 2022 Revista "Boletín el Conuco" https://creativecommons.org/licenses/by-nc-nd/4.0
Analysis of the annual acquisition plan of the Ministry of Cultures, Arts and Knowledge 2023-1
The project focuses on the comprehensive analysis of the annual procurement plan of the Ministry of Arts, Cultures, and Knowledges for the year 2023. This document is of vital importance in the management of both public and private organizations, as its main objective is to ensure the efficient and effective procurement of goods and services necessary for the optimal functioning of the entity. The plan meticulously details the procurement needs throughout the year, and in this particular case, an analysis of the first semester is conducted to optimize resource management within the Ministry of Cultures, Arts, and Knowledges. This translates into a more transparent use of public funds allocated to the promotion and preservation of the rich cultural diversity of our country. The detailed analysis of the annual procurement plan not only provides a clear view of the present and future needs of the ministry but also allows for the identification of areas for improvement and opportunities to optimize resource allocation. Ultimately, this project will significantly contribute to the consolidation of more efficient and transparent management in the cultural sphere, thus promoting the enrichment and preservation of Colombia's cultural heritage.
Copyright (c) 2024 Revista "Boletín el Conuco" https://creativecommons.org/licenses/by-nc-nd/4.0
Preparation and monitoring of the POAI of the municipality of Villavicencio year 2023: Improvement Plan
This article presents a study developed with a descriptive methodology and a quantitative observation analysis method on the procedure for preparing the Annual Operational Investment Plan (POAI) in the municipal mayor's office of Villavicencio. The methodological guides available from the National Planning Department (DNP) are used as a basis, which parameterize the formulation of procedures of the entities and allow the periodic evaluation of the financial statements and the progress of the Municipal Development Plan. The main objective is to analyze the performance of the municipal administration in the planning process for the formulation of the POAI and generate recommendations that optimize the results in the execution of resources against the municipal investment projects that rest in the BPIM Program Bank by analyzing the Available data for the 2020-2023 period. The quantitative analysis used allowed us to determine that the execution of resources of the municipal administration “Villavicencio Cambia Contigo 2020-2023” presents results of improvement in compliance with the POAI compared to the same validity of previous years, however, some programs presented delays in their executions, so it was determined that improving the POAI preparation procedure involves articulating the Development Plan with the Budget System. As a main conclusion, it is established that it is necessary to insert financial analyzes with an early warning system during the monthly and quarterly reports that emerge from the PAOI, which allows the municipal administration to improve its budget performance at the end of the periods.
Economic and social characterization of the community aqueducts of Villavicencio 2018
The Operation and Maintenance of Water Supply Systems - water management in transboundary basins carried out by the International Union, mentions “that an aqueduct is one that collects water from the catchment source that can be a source, either a well or a river and carries it through pipes, to each of the houses” (Sanabria, 2010), whose purpose is to supply those people who do not have water in each of their homes and thus be able to carry out each of their activities. Having said the above, an investigation is carried out, which focuses on the economic and social study of the community aqueducts of the city of Villavicencio. In addition, it considers the importance of building a document that contains information about the current state of community aqueducts and their contribution to the development of communities.
Impact of the armed conflict on the behavior of commercial establishments in Lejanías (Meta)
The implementation of the Peace Agreement has brought with it a complex social and political scenario commonly known as the post-conflict, which poses great challenges for Colombian society. In this context, the academy plays a significant role at the territorial level as it articulates efforts aimed at guaranteeing the collective reparation of the victims of the armed conflict, as well as the defense of human rights. In this sense, the present work seeks to contribute to the strengthening of the Territory Observatory of the University of Los Llanos, by understanding the impact that falls on the commercial establishments of the municipality of Lejanías (Meta) between the years of 1997 and 2007. To Therefore, a mixed investigation was carried out with part of the commercial establishments located in said municipality. It is evident that during this period of time, some businesses suffered changes in their commercial activity, as well as in their net income and profit margin.
Socioeconomic and environmental impact of glyphosate spraying for coca crop eradication
Drug trafficking in Colombia has been present for more than fifty years, when the marijuana boom was unleashed and has intensified with the con- tinued global demand for cocaine, which gener- ated concern for governments. For this reason, since the 1980s, governments have declared war on it through the implementation of anti-drug policy strategies. For years, the fight against drugs focused primarily on eliminating illicit crops through aerial spraying of glyphosate, a herbicide whose use has been controversial and has sparked a national debate questioning its effectiveness in reducing the areas planted with coca. In this context, the objective was to analyze the environmental and socioeconomic impact of aeri- al spraying with glyphosate. Therefore, the meth- odology was carried out through a documentary review with the collection, analysis and interpre- tation of the information obtained. The results showed that glyphosate represents a threat to the health of the population, the environment and the subsistence economy of the peasant families, who have had or have coca crops. For this reason, the implementation of this strategy, besides being too costly, has been counterproductive.
Educación administrativa y financiera en educación básica secundaria: una revisión sistemática de literatura 2016–2023
This study explores the role of administrative and financial education in secondary education, focusing on how it fosters entrepreneurship and innovation from an early stage. Business adminis- tration is fundamental to creating new businesses and strengthening the economy skills that can be cultivated during school, guiding students to begin technical studies. Many young people are unaware of the options for technical and professional training available after completing the ninth grade. The research uses a systematic literature review to analyze theoretical contributions on administrative education in secondary school. The initial search in databases (Dialnet, Redalyc, Scielo) produced 78 documents, of which 39 were identified for significant contributions in ti- tles and abstracts, and 17 fully met the inclusion and exclusion criteria defined under the PRISMA methodology. The review results highlight two main points: first, the importance of identifying and examining documents that address adminis- trative and financial education among young people, considering technical education in secondary school. Second, it emphasizes the value of introducing financial and savings concepts at a young age, equipping students with foundational knowl- edge in economics and work, which is essential for their future financial development.
Study of distribution channels of nanocompanies dedicated to the cultivation of backyard vegetables in Valladolid, Mexico
This article comes from a research project developed in Valladolid, Yucatán state, Mexico, applied to 8 nano-companies that are dedicated to growing vegetables in backyards where the objective was to determine the optimal distribution channels used for marketing. of the vegetables from their homes to the final consumer, for this a descriptive research was used, because the characteristics of the distribution channels of the vegetables were known and the situation of the company was diagnosed using two questionnaires: the first of them applied to the 52 microenterprises to know their degree of commercialization of vegetables coming from families (nanoenterprises) and the second to 69 people to know the desired purchasing channels. The results indicated that the main means of purchasing vegetables, ordered from highest to lowest proportion, are: local market, fruit shops and supermarket, also to a lesser extent directly from the producer, street vendor, retailers in the neighborhoods and convenience stores located in the neighborhoods. It is concluded that 50% of the nanocompanies move their products directly to the customer while the other 50% sell it through an intermediary, so the nanocompanies dedicated to the cultivation of backyard vegetables are not using the optimal distribution channels.
Co-innovation in the coffee producer-supplier relationship: the case of the department of Meta
Recently, the study of commercial relations from the relational marketing paradigm has been embraced in agribusiness as it seeks to understand the importance of commercial relations between producer and supplier. Thus, the purpose of this article was to characterize the behavior of the different dimensions of quality from the commercial relationship and its variables. The methodology had a descriptive approach of a conclusive type, with a functionalist approach. To achieve this, a general documentary review of the coffee sector in the department of Meta was carried out, along with 41 surveys of producers and 3 interviews with supply chain coordinators. The findings were capitalized on quality, innovation and co-innovation between coffee producers and suppliers.
Relevancia de la planeación tributaria para la gestión de procesos tributarios en las Pymes
The objective of the article consisted of reviewing the existing documentation on the application and implementation of tax planning, in order to establish whether it is feasible to conceive it as an improvement strategy in the management of tax processes to counteract problems of this type in the small and medium businesses. The method responds to a qualitative analysis of secondary information, built from bibliographic searches of articles and papers published in scientific databases. Multiple results were found that speak of the importance, the process for its applicability and benefits generated by tax planning, mostly dedicated to large companies, susceptible to transfer and adapt to smaller ones, given the scarcity of literature focused on this type of entities. In the discussion the possibilities and effects of tax planning in small and medium-sized companies are analyzed. As one of the main conclusions, tax planning is viewed as a strategy that generates benefits for the companies under analysis
A study on the effect of tourist perceptions on postconsumer behaviors
Objective: To establish the association between the perceptions of tourists visiting Villavicencio and Hacienda CSQ'No with their post-consumption intentions. Method: A literature review was conducted for the different approaches to quality and perceived value, recommendation and repurchase intentions, and the scales developed for their measurement. An applied research exercise was proposed, circumscribed to the perceptions of tourists who visited Hacienda CSQ'No on their behavioral intentions, by means of surveys. The methodology used was quantitative, with a non-probabilistic convenience sample. Results: It was confirmed that there is a positive and significant correlation between quality and perceived value with the intention to repurchase and recommendation. Also, a behavioral difference was observed between the groups visiting the destination. Discussion: The findings contribute to a better understanding of the post-consumer behavioral perceptions and attitudes of tourists visiting the destination, taking into account the moderating effect of travel group. Conclusions: Knowledge of the behavioral attitudes of groups, can contribute to the overall development and improvement of the competitive advantage of the destination.
Research and dissemination are central elements of science, the central objective of dissemination is to communicate scientific knowledge, using various means. Nothing is more valuable in science than communicating the research process, but above all the results, which will be the spearhead for continuous research and innovation from all aspects of science. The “Boletín el Conuco” Magazine is a fundamental tool for the dissemination and/or dissemination of science, in its different chapters it has published information that is and has been very important for the knowledge society; as well as for end users in favor of an adequate technology transfer exercise.
Derivative Instruments as Strategic Tools in Marketing and Financing in the Rice Sector in the Llanos Region
The implied volatility in the markets has generated fluctuations that put companies, economies and consumers at risk. Therefore, to avoid these risks from causing an impact on food safety or even on the financial policy of a country; byproduct instruments are created to ensure the benefits in the productive activity of those who are directly related to basic products. This study looks for analyzing the risk in the rice sector and comprehends that the different byproduct instruments are tools that allow mitigating all types of risk in order to ensure the benefits of this sector, considered risky by investors and financial entities.
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Productive configuration and territorial development. Comparative study between north and south of the Aburrá Valley
The development of the territories depends on a wide range of dimensions that go beyond the economic. However, each territory has its peculiarities and this also leads to different levels of development. Thus, this article aims to analyze the territorial aspects that explain the differentiation of development between the South and the North of the Aburra Valley. A qualitative methodology was used with the use of quantitative tools such as descriptive statistics, cartography and literature review. It is concluded that the current higher levels of development in the South of the Aburra Valley compared to the North are due to a better productive organization, greater articulation between local actors and their business reality.
Economic paradigms, socio-environmental emergency and territorialization processes in biological corridors in Villavicencio 1980-2015
This research work analyzes the developmental model of production together with its environmental effects resulting from the different economic models in the period 1980 to 2015. It is, in turn, the result of the analysis and study of the territorial pressures emanating from the 1950s of the 20th century have been exerted on the surrounding area of ​​the Zuria biological corridor in Villavicencio, and have generated a decrease in the forest canopy and loss of biodiversity in the sector. This list of environmental issues linked to practices derived from the developmental model of production, are focused on answering the central research question on how social actors, through their socioeconomic activities and their socioenvironmental perspectives, have reconfigured the territory forming a border socio-environmental in the biological corridor Zuria, Villavicencio in the period 1980-2015? To this end, a descriptive analytical qualitative research methodology was incorporated, since precisely this type of research can take a starting point or go back in it until finding the connections between already known or evident facts. This is how it was concluded that the social actors that live there have carried out social and economic practices, consistent with the development model, which have decimated the flora and fauna of the Zuria biological corridor, and which in turn are incompatible with the land use.
Consumer perceptions of corporate social responsibility in the banking sector: analysis by gender
Objective: to determine, based on gender differences, the perceptions that consumers have regarding the social responsibility practices of some banks operating in Colombia. Method: A quantitative study was developed to analyze a convenience sample of 588 account holders. Results: In general terms, both genders agree that banks should maintain a strong competitive position, if they contribute to the economic growth of the country. Discussion: The scientific and business literature reveals a growing interest in delving into the impact of corporate social responsibility. The general conceptualization refers that companies should comply not only with economic objectives but also with legal, environmental, ethical, and philanthropic ones. Conclusions: It is concluded that men perceive the ethical behavior of the bank in a better way and that women give a more favorable perception to the compliance of legal aspects by the financial entity.
IFRS recognition: intellectual capital in the context of higher education institutions
With the arrival of globalization new concepts emerged, one of them is intellectual capital, defined as an intangible asset that is responsible for adding value to the company through criteria such as research, innovation and development, through knowledge that are acquired in the activities of a company or association. On the other hand, being a source of intangibles, universities are considered as social enterprises, especially because they make up a set of information, services, goods, among others, in search of greater community benefits. For this reason, the scope of this research focuses on contributing to a process of recognition of intellectual capital under IFRS regulations within the higher education institutions of the city of Villavicencio. For the purposes of this research, information collection instruments, characterization sheet, interviews and surveys applied to the analysis unit were incorporated, all with the purpose of achieving a harmonious development around the problem posed, mainly in search of integration. of accounting concepts with the development of intellectual capital in university training spaces.
Contribution of software for the accounting and financial area in SMEs in the education sector
Inthe early 1980s with the rise of computers, multiple computer solutions emerged for accounting, which greatly influenced the development of accountingsoftware, this has led to both large andsmallandmedium-sizedentitiesusingICTs, so the scope of this researchisbasedondeterminingthecontribution of thesoftwareintheaccountingandfinancialareaoftheeducationsector,particularlyprivateschoolsoftheprimaryandsecondarybasicofthemunicipalityofVillavicencio,year2020 For the purposes of research as information collection tools, a characterization sheet, surveys, and semi-structured interviews applied to the analysis unit are used.
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Conception of the creativity criteria of the public accountants of the city of Villavicencio in their work
The purpose of this article is to present a theoretical approach on creative accounting as an object of study; where the etymology of the term creativity has been distorted in the accounting discipline, homolocating this concept with that of fraud, being erroneously interpreted, associating it with those fraudulent acts carried out by the professional when manipulating their knowledge. In accordance with the above, this research focuses on describing the application of creativity criteria by professionals of the accounting sciences of the city of Villavicencio in their exercise, in the last five years. Instruments such as interviews and analysis of documents obtained from databases and repositories were used for the development of the study.
Trends on environmental accounting in the field of research in the last five years
The eagerness to investigate about environmental accounting has led several researchers to unveil knowledge in relation to this field of accounting. The main objective of the research is to determine trends and advances in environmental accounting in the research scenario at the national and international level. The proposed research approach is qualitative descriptive; For the purpose of gathering the information, a content analysis format is designed and applied to identify, classify and examine the qualitative data obtained from the databases of indexed journals and repositories.
Agribusiness and innovation in the society of liquid modernity.
The small farmer are immersed in the current and complex dynamics of a consumer society, which is characterized by opportunism and aggressiveness, typical of savage capitalism; vision that I must clarify, at least it is evident in the western world. In this scenario, farm workers as productive actors are subject to dynamics that force them to adopt changes in order to remain in the market. However, the situation of agribusiness in a consumer society, especially that of those small and medium farmers, is characterized by their low economic capacity, therefore access to technological innovation is limited, thus causing a gap social, among those who can or not, access to innovation.
The COSO III audit model, for the health sector in Villavicencio-Meta
The research seeks to deepen the knowledge of accounting and control from an approach to understand the conception of the internal control system used in Pymes. It is essential to recognize the importance of internal control, which in the case of this research is developed with the components of the COSO III model, in the context of the Pymes in the health sector. The methodology used in the research is developed from a quantitative perspective oriented towards a descriptive approach; the information is obtained and analyzed through checklists and surveys. The purpose of this study is to determine the effectiveness of the internal control implemented in the Pymes of the health sector, from a theoretical approach having as a reference framework the internal control model proposed by COSO III. Keywords: control, internal audit, SME, accounting