Revista GESTIO
type: channel
description: La Revista GESTIO es una publicación de periodicidad continua que busca promover publicaciones de la comunidad científica de los temas relacionados que gestiona la red.
publisher: Red GESTIO
language: en
publication name: Revista GESTIO
issn: 3115-2333
copyright: CC Reconocimiento-NoComercial 4.0
items: Design of an Administrative Process for Improving the Efficiency and Competitiveness of the MIPYME, Droguería Morichal, Located in the City of Villavicencio
items: Challenges and opportunities in the corruption reporting process and whistleblower protection in Colombia
items: Personal finance and its influence on the financial management of companies in Puebla
items: https://www.revista.gestiored.org/ojs/index.php/revistagestio/en/article/view/67
items: Analisys of personal finances in university students: case of public accounting
items: Comparative Cost Analysis: Production of High-Andean Crops in Warm vs. Cold Climates (Case Study: Boyacá and Meta, Colombia)
items: Financial habits in students of the economic-administrative area of the zacapoaxtla buap site
items: Development of financial habits in students with mild intellectual disability: an inclusive pedagogical strategy
items: The role of sustainable finance in green governance
items: Attitudinal profile towards indebtedness and its impact on the financial inclusion of undergraduate women at the Corporación Universitaria Minutos de Dios, Villavicencio campus.
items: Financial education and its role in the economic improvement of the agricultural sector in the Ariari region
items: Ethics and Transparency in Digital Accounting: Risks and Benefits of Artificial Intelligence
items: Taxation Applied to the Digital Economy: Challenges and Advances in Colombian Regulation
items: Predictibility of profitability observed in the colombian shareholder market, based on analysis of time series
items: Tax Culture and its Impact on the Compliance with Tax Obligations in the Commercial Sector of the Historic Zone of Chía
items: Impact of forced displacement on informal employment in the department of Meta during the years 2021 – 2023
items: Impact of the economic model on the life plan of the indigenous peoples of the Paujil reservation, Inírida, Guainía, 2025.
items: Mathematical Financial Problem Solving for Saber Test in Rural Multigrade Contexts
items: UNIMINUTO sede Villavicencio Investment alternatives for UNIMINUTO students at Villavicencio campus
items: Families' financial strategies to ensure higher education for students at the Liceo Mayor de Villavicencio Jaime Triana Restrepo school.
items: Socioeconomic factors as a cause of informality in tax matters in the agricultural sector
items: Sustainability report model in the company JUJU SAS in light of current regulations
items: Design of a gamification proposal for financial education: The game as an applied case study
items: Factors affecting financial and accounting decisions to meet business objectives in the rice sector of Ibagué
items: Use of artificial intelligence in managing the personal finances of students at the Eastern Rector's Office (ADFU) - UNIMINUTO
items: Credit analysis for university students, case study, UNIMINUTO Eastern Regional Rector’s Office, Villavicencio campus
items: Impact of the ecological footprint and environmental accounting of the Meta department
items: Analysis of the sense of belonging among young people as a key factor for sustainable tourism in the municipality of Mesetas (Meta, Colombia)
items: Labor Integration of Colombian Migrants in Florida: Challenges in the Public and Private Sector
items: Microbiological quality of food sold informally in Multifamiliares Los Centauros and Hacienda Rosablanca Villavicencio

Design of an Administrative Process for Improving the Efficiency and Competitiveness of the MIPYME, Droguería Morichal, Located in the City of Villavicencio
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description: Pharmacies in Colombia must adapt to constant regulatory changes without compromising service quality. However, small and medium-sized enterprises (SMEs), such as the Morichal pharmacy in Villavicencio, face difficulties due to economic and organizational limitations. Currently, it experiences problems in the distribution of responsibilities and the execution of functions, affecting its efficiency and competitiveness. To address this situation, an administrative process is designed to optimize its management. The objective is to design an administrative process for the Morichal pharmacy that fosters efficiency and competitiveness, contributing to its business management. Through a diagnosis of the company's current state, the phases of the administrative process and communication strategies are designed. Organizations in the pharmaceutical sector, especially SMEs, face difficulties due to a lack of adaptation to change in regulations and economic resources. This necessitates the application of administrative processes at the Morichal pharmacy to identify shortcomings and opportunities for optimization. A mixed methodology is used because it allows the situation to be addressed from two perspectives; Qualitative: Analyzes how constant regulatory changes affect the distribution of tasks within the organization. Quantitative: Measures the impact of these changes on operational efficiency, organizational performance, and legal compliance. The design and implementation of an administrative process at the Morichal pharmacy will improve operational efficiency and competitiveness, while also optimizing the distribution of responsibilities to fully comply with current regulations. With appropriate training and assigned tasks, it is expected that employees will optimize their time, increasing their motivation and performance, and generating greater profitability. An internal diagnostic will identify weaknesses, threats, and opportunities that will allow the pharmacy to offer …
subject: Congreso GESTIO
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creator: María Camila Bohórquez López
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 81
ending page: 82

Challenges and opportunities in the corruption reporting process and whistleblower protection in Colombia
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description: Corruption is a persistent problem in Colombia that affects democracy and economic development. Despite the efforts of the authorities, the public sector corruption reporting system faces weaknesses that limit its effectiveness. In this context, this study seeks to contribute to strengthening the reporting system and protecting whistleblowers in the country. The central problem of this work lies in identifying the obstacles that hinder the effectiveness and efficiency of the corruption reporting system in the Colombian public sector and proposing strategies for its improvement. The research question is: What are the weaknesses and obstacles of the reporting system and how can they be improved to strengthen the fight against corruption? The overall objective is to analyze the current corruption reporting and whistleblower protection system in Colombia. To achieve this, the following specific objectives are proposed: Identify the actors involved in the corruption reporting system in Colombia. Examine the existing reporting channels and their accessibility to citizens. Analyze the main obstacles and risks faced by whistleblowers. To propose recommendations for improving the effectiveness of the system and strengthening whistleblower protection. The methodology adopted follows a qualitative approach, with a descriptive and analytical design. A documentary review of regulations, doctrine, and academic literature was conducted, as well as an analysis of cases and previous experiences in different contexts. Data collection is based on official documents, reports from national and international organizations, and specialized literature. The results show that in Colombia, entities such as the Attorney General's Office (FGN) and the National Protection Unit (UNP) exist that are responsible for providing protection to citizens at risk. However, the current system presents significant deficiencies. The protection of corruption whistleblowers is diluted within broader programs, …
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creator: Jhon Alejandro García Velásquez
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 83
ending page: 87

Personal finance and its influence on the financial management of companies in Puebla
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description: Corporate financial management is a fundamental pillar for the sustainability and growth of any organization. However, it has been observed that the personal financial decisions of business owners and managers can have a significant impact on the management of corporate resources. In many SMEs and family businesses, the line between personal and business finances is blurred, which can lead to liquidity problems, excessive debt, or poor resource allocation. This study seeks to analyze how individual financial education and habits influence decision-making within companies. Objectives. The main objective of this research is to evaluate the relationship between the personal financial health of business owners and the financial management of their companies. Specific objectives include: Identifying the main personal financial habits that impact business management. Analyzing the correlation between the financial education of business leaders and the financial performance of their businesses. Methodology. A quantitative approach was used with a descriptive and correlational research design. A survey was conducted with 100 business owners and financial managers of micro, small, and medium-sized enterprises (MSMEs) in Mexico, with questions about their financial literacy, spending and personal savings habits, debt levels, and management practices in their companies. A review of theoretical frameworks in corporate finance was also conducted to complement the quantitative findings. Results: The results showed that business owners with a strong personal financial education tend to implement better management practices in their companies, resulting in greater profitability and financial stability. It was found that not all respondents have well-established savings habits. Furthermore, those with high levels of personal debt showed a tendency to resort to unsustainable financing for their businesses. Conclusions: The study confirms that there is a significant correlation betwee…
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creator: Alfredo Pérez Paredes
creator: Amado Torralba Flores
creator: Juan Miguel Juárez Hernández
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 88
ending page: 92

https://www.revista.gestiored.org/ojs/index.php/revistagestio/en/article/view/67
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title: The Reliance on Artificial Intelligence in the Accounting Program at Uniminuto University, Villavicencio Campus: An Analysis of the Impact on the Development of Creative and Critical Thinking in Teachers and Students
description: In recent years, the integration of AI into classrooms has grown rapidly, teaching teachers and students how to use it and the benefits of its daily implementation, thus facilitating classroom tasks. This research project aims to analyze the impact of artificial intelligence (AI) on the development of creative and critical thinking in accounting students at Uniminuto University, Villavicencio Campus, during the year 2025. The research stems from the following question: Is the use of AI a tool that limits the critical thinking and creativity of faculty and students? Through a quantitative and qualitative approach, this study seeks to examine how the implementation of AI-based tools in the educational process affects the cognitive and creative abilities of teachers and students, particularly their ability to address problems in innovative and reflective ways. In this sense, it attempts to address both the advantages and challenges associated with the use of AI in the classroom, in terms of personalized teaching and learning and access to information. However, the potential negative impact of AI on the development of critical skills, essential for the comprehensive training of future teachers and professionals, will also be questioned. As noted in the work of Loján, Romero, and Sancho Aguilera (2024), “AI not only has the potential to transform classroom dynamics through personalized learning and improved access to information, but it also poses significant challenges regarding the preservation of students' cognitive development and critical thinking skills. (Loján, Romero, & Sancho Aguilera, 2024, p. 2). Furthermore, we can see evidence in: “The findings also show that the use of AI will gradually lead to the loss of human decision-making power. The results also supported the claim that AI is one of the main causes of the loss of human decision-making power.” This analysis will allow us to assess whether dependence on AI could, in fact, limit students' ability to deve…
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creator: Carmen Johanna Cespedes Acero
creator: Katherine Samyra Rojas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 93
ending page: 95

Analisys of personal finances in university students: case of public accounting
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description: People who pursue university studies are those who, for various reasons, decide or aim to improve their quality of life and that of their families, and to become more competitive in the job market. This entails having a grasp of personal finance concepts, which are the foundation for personal financial planning. When people are asked how they manage their financial resources, they usually say they know how to keep track of their finances, but this perception changes when we inquire among undergraduate students in UNIMINUTO's traditional distance learning program. Among them are those who are financially dependent on their parents and those who work to pay for their studies. Thus, we observe a misguided management of both family and personal financial resources, without a clear budget for each need, debt, or investment they make. This exposes them to spending more than they earn, resorting to unnecessary bank loans, or to informal loans commonly known as "gota a gota" (loan sharking). This research must take into account two factors: income level and age. For students whose studies are paid for, income is almost nonexistent, and planning and controlling expenses is not a priority for them. This contrasts with people who work and study, who already possess a basic but crucial understanding of managing their finances. Given that students in the traditional distance learning public accounting program at the Villavicencio University Center of the Minuto de Dios University, Orinoquía Campus, lack the adequate knowledge to manage their personal finances, despite the academic program offering subjects such as financial administration, budgeting, and financial analysis, among others—subjects that influence economics and financial management, leading to greater growth and awareness of the profitability potential achievable through sound financial management—it is deemed necessary to conduct a comparative analysis of the personal finances of first- and second-semester public a…
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creator: José Albeiro Pardo Córdoba
creator: Eduin Carmona Trujillo
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 96
ending page: 100

Comparative Cost Analysis: Production of High-Andean Crops in Warm vs. Cold Climates (Case Study: Boyacá and Meta, Colombia)
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description: The Colombian agricultural sector faces the challenge of adapting to climate change and the growing demand for food, particularly for traditional cold-climate crops such as potatoes, onions, and other vegetables. The limited availability of land in high Andean zones (2,600–3,000 meters above sea level) contrasts sharply with the underutilized potential of warmer regions like Meta, where factors such as higher temperatures (24–28°C) and different rainfall patterns (2,000–4,000 mm annually) present both opportunities and technical and economic challenges for productive reconversion. Objectives: This research aims to: 1) Compare the production costs of high Andean crops between cold (Boyacá) and warm (Meta) zones; 2) Identify the critical factors affecting the economic viability of these crops under tropical conditions; 3) Evaluate the market potential for adapted products. Methodology: The study employs a mixed-methods approach that integrates: 1) Comparative cost analysis of agricultural products such as lettuce, spinach, chard, onion, and carrots, considering inputs, labor, technology, and yields; 2) Agroclimatic modeling to assess adaptation requirements; 3) Surveys of stakeholders in the production chain; and 4) Market analysis to determine willingness to pay for adapted products. The data will be processed using comparative statistical analysis and profitability models. Expected Results: The study expects to determine: 1) Production costs in Meta versus the Cundiboyacense Plateau, and technological requirements; 2) The adaptation of crops such as onions and carrots; 3) Key markets versus cost compensation. These findings will allow for the development of predictive viability models for each crop. Conclusions: The study aims to demonstrate that, although the production of high-Andean crops in warm zones involves higher initial costs, a strategic selection of crops combined with appropriate technological packages can make this productive reconversion viable. The ne…
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creator: Javier Enrique Torres Rivera
creator: Guillermo Carantón Hernández
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 101
ending page: 103

Financial habits in students of the economic-administrative area of the zacapoaxtla buap site
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description: This research aims to identify the financial habits and areas of opportunity among students in the economics and administration program at the Zacapoaxtla campus of the Benemérita Universidad Autónoma de Puebla. It is a descriptive and exploratory study. The methodological framework was based on the 2024 National Survey of Financial Inclusion (ENIF) conducted by the National Banking and Securities Commission (CNBV). Data was collected using a closed-ended survey consisting of 21 questions, administered via Microsoft Forms. The study population comprised 179 students enrolled in the Business Administration and Public Accounting programs during the Spring 2025 semester, selected through a census. The main findings were: a high percentage of students (80.23%) have the habit of saving; there is a preference for using cell phones to check and manage their accounts; and a small percentage (51.98%) dedicate time to learning about financial education through books, workshops, or other means. Regarding debt, 77.40% do not use credit cards or loans, as they are not interested or do not consider them necessary. They do not use technological tools to manage their finances. There is a tendency to cover their basic needs without wasting money. Based on all of the above, it is concluded that the profile of university students is characterized by a conservative approach, unwillingness to take risks, limited income, and a reluctance to invest. There is a tendency to save, as 80.23% of those surveyed reported having this habit, with Business Administration students standing out at 83.87%, compared to 78.26% in Public Accounting. A low percentage of students (51.41%) receive training on financial education topics. They prefer to use their cell phones (69.49%) to check and manage their accounts, and 51.98% dedicate time to learning about financial education through books, workshops, or other means. On the other hand, a high percentage (77.40%) of respondents do not use credit cards or …
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creator: José Juan Salazar Arriaga
creator: Fernando Orense Torres Varela
creator: Erandi Avril Hernández Rojas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 104
ending page: 106

Development of financial habits in students with mild intellectual disability: an inclusive pedagogical strategy
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description: Financial literacy is a fundamental skill for developing independence in daily life. However, students with mild intellectual disabilities (MID) face barriers to acquiring this knowledge due to a lack of inclusive pedagogical strategies. In this context, this research seeks to develop an inclusive pedagogical strategy to facilitate the teaching of financial habits to students with mild ID at the Nicolás Cuervo y Rojas Educational Institution in Oicatá, Boyacá. This research project develops an inclusive pedagogical strategy to promote financial habits in students with mild intellectual disabilities at the Nicolás Cuervo y Rojas Educational Institution in Oicatá. Based on Baum's (2016) premise regarding the lack of financial education at home and at school, the need to strengthen this knowledge in populations with disabilities is highlighted. The research aims to answer how an inclusive pedagogical strategy can improve money management and financial decision-making in these students. Through a Participatory Action Research (PAR) methodological approach, prerequisites, disciplinary and pedagogical components are identified, and a strategy is designed to develop financial habits in four students with mild intellectual disabilities. From a theoretical framework encompassing inclusive education (UNESCO, 2001; MEN, 2001), the importance of eradicating inequalities (Arnaiz, 1997), and pedagogical strategies for meaningful learning (Bravo, 2008; Gamboa, 2009), the study highlights the relevance of financial education in vulnerable populations. The results demonstrate that the application of playful and technological strategies improves these students' understanding and management of money, promoting their financial inclusion and autonomy. Objectives. General objective: To implement a pedagogical proposal to develop financial habits in students with mild intellectual disabilities at the Nicolas Cuervo y Rojas School in the municipality of Oicatá. Specific objectives. 1. Iden…
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creator: Leonor Stella Bohórquez Gómez
creator: Sandra Milena Suárez Vargas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-05-23
publication date: 2024-05-23
starting page: 107
ending page: 114

The role of sustainable finance in green governance
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description: Sustainable finance has emerged as a fundamental pillar for global economic transformation, driving sustainable management and green governance. This study analyzes the megatrends in sustainable finance, highlighting how responsible investment and green finance are redefining business models and public policies. Through a multidisciplinary approach, it examines the challenges and opportunities that economies face when integrating sustainable practices. The findings underscore the importance of sound governance and technological innovation to promote equitable and resilient economic development. Introduction or Problem Statement: The growing environmental and social crisis has driven the need to rethink traditional economic models toward approaches that integrate sustainability at the core of financial decisions. According to Eccles, Ioannou, and Serafeim (2014), companies that adopt sustainable practices not only improve their financial performance but also contribute to more balanced and resilient economic development. Bebbington and Unerman (2018) point out that sustainable finance is essential for achieving the UN Sustainable Development Goals (SDGs), highlighting the need for greater integration between business strategies and global sustainability goals. Furthermore, Hart and Milstein (2003) emphasize that sustainable value creation is fundamental to ensuring the long-term viability of organizations in an increasingly challenging economic environment. These scholars agree that implementing ESG (environmental, social, and governance) criteria in financial decision-making is crucial for addressing contemporary challenges and promoting a global economic transformation toward a more sustainable future. Methodology The methodology of this research is based on a qualitative approach that uses rigorous methods to analyze how sustainable finance is influencing global economic transformation. The research adopts a qualitative approach, focusing on exploring and understa…
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creator: Oscar Cortes Chala
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 115
ending page: 118

Attitudinal profile towards indebtedness and its impact on the financial inclusion of undergraduate women at the Corporación Universitaria Minutos de Dios, Villavicencio campus.
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description: The gender imbalance at all levels of the global financial system is an undeniable phenomenon that, beyond its obvious implications of inequality, presents a set of significant economic consequences. A landmark 2018 study by the International Monetary Fund (IMF), titled “Women in Finance: A Case for Closing Gaps,” reveals that women are underrepresented both as depositors and borrowers, and in leadership roles, from bank boards to financial supervisory agencies. This inequality, reflected in alarming figures indicating that less than 2% of CEO positions are held by women, as well as less than 20% of executive board roles in financial institutions worldwide, raises questions that extend far beyond gender equality. The IMF study not only documents the magnitude of the disparity but also highlights the tangible economic consequences of this lack of female representation in financial roles. Surprisingly, it suggests that greater inclusion of women as users, providers, and regulators of financial services can have long-term economic benefits. Concrete examples support this assertion, such as the fact that women entrepreneurs who open basic bank accounts tend to make more significant investments in their businesses. Furthermore, female-headed households show a tendency to spend more on education after opening savings accounts (IMF, 2018). Within this context, the urgent need for comprehensive research that delves into the intersection between perceived risk aversion and gender disparities in financial decision-making is highlighted. Problem Statement: To what extent does the attitudinal profile toward debt impact the financial inclusion of female undergraduate students at the Minuto de Dios University Corporation, Villavicencio campus? General Objective: To determine the attitudinal profile toward debt and its impact on the financial inclusion of female undergraduate students at the Minuto de Dios University Corporation, Villavicencio campus. To characterize the level of …
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creator: Jhon Jairo Camargo Flechas
creator: Cesar Augusto Castellanos Linares
creator: Luis Eduardo Rey Huertas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 119
ending page: 122

Financial education and its role in the economic improvement of the agricultural sector in the Ariari region
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description: Financial education is a decisive variable in the development and sustainability of productive units in any region. Therefore, it is crucial to efficiently manage financial skills in order to make sound decisions that maximize the value of organizations. In this context, the agricultural sector in the Ariari region is a fundamental pillar of the local economy, contributing significantly to the socioeconomic development of its communities. However, agricultural producers face multiple financial challenges that compromise the sustainability and growth of their production units. In this context, the lack of access to financial education limits strategic decision-making in key areas such as resource management, investment, access to credit, and risk management. This problem is exacerbated by external factors such as the volatility of input prices in international markets, fluctuations in the Representative Market Rate (TRM), and the region's own climatic and environmental risks. Without solid financial knowledge, many farmers struggle to plan their investments, optimize production costs, and mitigate the economic impacts of these variations. Given this scenario, it is crucial to analyze the role of financial education in the economic improvement of farmers in the Ariari region. Understanding this relationship will allow for the implementation of effective strategies to strengthen producers' financial capabilities, improve their competitiveness, and promote sustainable economic development in the region. Considering the problem presented, the general objective of this research proposal is to analyze the role of financial education in the economic improvement of farmers in the Ariari region, in order to identify strategies that strengthen producers' financial decision-making and contribute to the sustainability and growth of the sector. To achieve the main objective of this research, the following specific objectives are proposed: To diagnose the level of knowledge of far…
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creator: Nidia Leonora Rodríguez Hernández
creator: Diana Marcela Mora Hernández
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 123
ending page: 126

Ethics and Transparency in Digital Accounting: Risks and Benefits of Artificial Intelligence
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description: The integration of artificial intelligence (AI) into digital accounting has radically transformed corporate financial management. While it offers notable advantages such as task automation, greater accuracy, and resource optimization, it also poses significant challenges in terms of ethics and transparency. One of the main drawbacks is the lack of understanding of how AI algorithms work, which hinders auditing and increases the risk of errors or inadvertent manipulation. Furthermore, biases present in the models can affect the fairness of accounting decisions, leading to distortions in financial information. Another crucial aspect is the vulnerability of data security and privacy, as AI handles sensitive financial information. The absence of clear regulations and a lack of knowledge regarding data processing generate additional risks, including cyberattacks and malpractice. Additionally, the automation of accounting functions can reduce the demand for human professionals, creating job insecurity. Consequently, it is essential to address these challenges to ensure the ethical and transparent use of AI in the accounting field. Objectives The overall objective of this study is to examine the risks and benefits associated with the implementation of AI in digital accounting, with an emphasis on ethics and transparency. To this end, the following specific objectives are established: Analyze the key benefits of AI in digital accounting, such as improved efficiency, accuracy, and process automation. Explore the ethical challenges that arise with the application of AI in the accounting sector, including a lack of understanding of the algorithms and the potential bias in the processed information. Evaluate transparency issues in digital accounting, including data manipulation and information privacy. Investigate the impact of automation on labor demand within the accounting sector, considering both its positive and negative implications. Propose strategies to strengthen ethic…
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creator: Sergio Gabriel Ordóñez Sánchez
creator: Ricardo Paz Muñoz
creator: Gerardo Hernández Barrena
creator: Claudia Areli Flores Mirón
creator: Edgar Aguilar Vázquez
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 127
ending page: 130

Taxation Applied to the Digital Economy: Challenges and Advances in Colombian Regulation
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description: This paper analyzes the challenges and progress in tax regulation of the digital economy in Colombia, within a global context where digital platforms have transformed traditional business models. Through a qualitative and descriptive approach, based on a literature review, the regulatory reforms implemented between 2016 and 2023 are studied, including the application of VAT to digital services, electronic invoicing, and the inclusion of the concept of significant economic presence. These advances are also compared with the recommendations of the OECD's BEPS project. Although progress is evident, challenges persist, such as tax evasion, limited enforcement capacity, and the need for technological adaptation. It is concluded that Colombia has demonstrated regulatory commitment, but still needs to strengthen its mechanisms to achieve fair and effective taxation in the digital economy. Taxation in the digital economy represents a crucial aspect in the current economic context, where the growth of e-commerce activities and the provision of services through digital means has significantly transformed economic and consumption dynamics. In this area, Colombia, as a nation, faces significant fiscal challenges, such as ensuring tax equity, reducing tax evasion, and adapting the current regulatory framework to the specific characteristics of these new businesses and the platforms through which they operate, given that these platforms commonly operate from foreign jurisdictions. However, it is important to acknowledge the significant progress made in regulation, including the incorporation of these activities into the National Tax Code and the implementation of mechanisms for their control and oversight. These advances are key to strengthening fiscal sustainability, fostering economic competitiveness, and ensuring a fair distribution of the tax burden in the business environment. In Colombia, the fiscal regulatory framework applicable to the digital economy is still in its earl…
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creator: Sergio Daniel Rubiano Pérez
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 133
ending page: 140

Predictibility of profitability observed in the colombian shareholder market, based on analysis of time series
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description: This study presents the statistical behavior of the time series of the IGBC and COLCAP indices from 2001 to 2018. Time series analysis was used to fit the data to ARIMA models, artificial neural networks, and an exploratory hybrid model based on these models, in order to identify which model best predicts future returns. Objectives: To identify the main characteristics of the stock market index's historical series through a descriptive analysis of the index during the study period (2001 to 2018), to analyze the behavioral patterns that allow for the series' predictability by fitting ARIMA and Artificial Neural Network models, and to evaluate the predictive and fitting capacity of the models, as well as to explore a combined model. Methodology: ARIMA model, artificial neural networks, and fitting of a hybrid model. Results. The main characteristics of the historical series of the IGBC and COLCAP stock market indices were identified through a descriptive analysis, highlighting that they are non-stationary, negatively skewed, and leptokurtic. Fitments were made for the series; for the IGBC, the neural network with the lowest error is a Multilevel Forward Network (MLF), with two hidden layers, one node in the first layer, two nodes in the second layer, and four lags. For the COLCAP, it is an MLF, with one hidden layer, ten nodes, and a single lag. The indicators are compared, demonstrating that the predictive capacity of the Neural Network model is statistically better than traditional models. Regarding the fit to traditional models, it was found that the historical series of the IGBC and COLCAP stock market indices during the study period (2001 to 2018) exhibited periods of marked variability, resulting in a non-stationary series in its variance. It is evident that the series can be fitted to simple models such as MA(1), AR(1), MA(2), AR(2), ARMA(1,1), ARCH(1,1), and GARCH(1,1). Conclusions: According to the efficient market hypothesis, profitability is unpredictable. …
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creator: Tatiana Andrea Ruiz Cañas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 141
ending page: 146

Tax Culture and its Impact on the Compliance with Tax Obligations in the Commercial Sector of the Historic Zone of Chía
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description: This paper presents the results of a research project completed in 2025 on the impact of tax culture and its influence on tax compliance. It is divided into three chapters: the first addresses the problem related to tax culture and its impact on tax compliance; the second documents and builds upon the theory related to taxation in Colombia, its regulation, tax principles, elements, and classification; and the third presents the analysis of results obtained from observation and a survey. The purpose of this work is to determine the impact of tax culture and its influence on tax compliance in the commercial sector of the historic district of the municipality of Chía. This is understood as a personal, ethical, and ongoing commitment by each taxpayer, ensuring that their decision to contribute is made within an individual tax planning process. This process benefits society through the investment of paid resources, fostering not only a culture of payment but also providing a tool to improve the tax collection system, which is essential for promoting the municipality's social development. Consequently, it provides valuable information for understanding the importance of education based on tax culture. Objectives: 1) To establish the merchant's knowledge of supported tax concepts through a literature review, corroborating this knowledge with observations and surveys. 2) To analyze potential deficiencies in taxpayer formalization regarding their tax obligations. 3) To identify whether the lack of fiscal control affects compliance with tax obligations. Methodology: A mixed-methods research approach was selected for this study, as it offers a broader understanding of the subject matter by combining and complementing data from both qualitative and quantitative research. The data collection technique used was observation of a sector in the historic commercial area of ​​Chía, identifying businesses open to the public and the type of economic activity they carry out (commerce, in…
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creator: José Roberto Uribe Henao
creator: Lina Marcela Fernández Narváez
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 147
ending page: 150

Impact of forced displacement on informal employment in the department of Meta during the years 2021 – 2023
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description: Forced displacement in Colombia has had a significant impact on the labor market structure, particularly in the department of Meta, where displaced persons are forced to migrate to urban areas in search of safety and economic stability. However, they face multiple barriers to accessing formal employment, pushing them into the informal sector, characterized by precarious work, lack of social protection, and low incomes. This situation is exacerbated by the lack of support networks and effective public policies that facilitate their integration into the formal labor market. In this context, three key questions arise: How does forced displacement affect the likelihood of participating in informal employment? What socioeconomic characteristics influence this participation? What are the main factors limiting the integration of displaced persons into the formal market? To address these issues, the research aimed to evaluate the impact of forced displacement on informal employment in Meta between 2021 and 2023. The socioeconomic characteristics that influence the probability of informal employment were analyzed, the effect of displacement on integration into the informal sector was estimated, and the main obstacles hindering displaced persons' access to formal employment were identified. For its methodological analysis, the study adopted an applied quantitative approach that combines descriptive and econometric analysis, using data from the DANE Quality of Life Survey (ECV) for the years 2021–2023 in the department of Meta. A Probit econometric model combined with propensity score matching (PSM) was applied to compare the probability of informal employment between displaced and non-displaced persons, controlling for socioeconomic variables. The results revealed that forced displacement increases the probability of participation in the informal sector by 20.74 percentage points. Before matching, the informality rate among displaced persons was 84.2%, while among non-displac…
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creator: Krissthian Camilo Sua Gómez
creator: María Camila Santa Cely
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 151
ending page: 160

Impact of the economic model on the life plan of the indigenous peoples of the Paujil reservation, Inírida, Guainía, 2025.
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description: The project, titled “Impact of the Economic Model on the Life Plan of the Indigenous Peoples of the Paujil Reserve, Inírida, Guainía, 2025,” seeks to analyze how extractive economic activities, both legal and illegal, affect the autonomy, culture, and sustainability of Indigenous peoples in this Amazonian region. In Guainía, 74.9% of the population identifies as Indigenous, distributed across 25 reserves that form the basis of their cultural, political, and economic life. However, the region faces significant pressure from gold and coltan mining, which in 2022 affected at least 162 hectares of ancestral territory. Additionally, the Paujil Indigenous Reserve is experiencing the replacement of traditional crops with timber plantations and the sale of green bonds, as well as the impact of local and regional trade, changes in basic subsistence economic activities, the commercialization of native species, and the generation of waste pollution—factors that are deepening the transformation of its Life Plan. These activities have led to environmental degradation, the loss of traditional productive practices, internal conflicts, and a growing dependence on external dynamics, weakening community Life Plans. This mixed-methods research combines interviews, focus groups, surveys, and analysis of socioeconomic and environmental indicators to evaluate the transformations produced by the dominant economic model on the Paujil Reserve's Life Plan. The expected results aim to contribute to strengthening Indigenous autonomy by integrating Life Plans with sustainable productive projects based on ancestral knowledge and responsible land management. Furthermore, the research seeks to generate input for the formulation of local and regional public policies. Objectives To analyze the impact of the economic model on the Life Plan of the indigenous peoples of the Paujil reservation in Inírida, Guainía. To identify the socioeconomic, cultural, and environmental variables that influence the Li…
subject: Congreso GESTIO
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creator: Fabian Hernando Rodríguez Oliveros
creator: Cristhian Daniel Solís Reina
creator: Hernando Cruz Alfonso
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-23
publication date: 2025-05-23
starting page: 161
ending page: 164

Mathematical Financial Problem Solving for Saber Test in Rural Multigrade Contexts
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description: Solving financial math problems is a key skill for developing critical thinking in secondary school students, especially in rural areas with educational challenges (Tavera Cardona, 2021). The SABER Tests reveal notable differences between urban and rural performance in these competencies (ICFES, 2023), which limits the academic and employment opportunities of rural youth (Valencia Estupiñan et al., 2024). Objectives: To evaluate the effectiveness of a teaching sequence based on Pólya's method for solving financial math problems similar to those on the SABER Test in students in multi-grade rural classrooms. To measure the impact of a teaching sequence with financial problems similar to those on the SABER Test on the academic performance of students in multi-grade rural classrooms. To analyze how the implementation of Pólya's method contributes to the development of specific mathematical skills in solving financial problems. To identify the contextual factors of the rural environment that influence the learning of financial mathematics and its application in everyday situations. Methodology: The study involved 29 students (24 eighth graders and 5 ninth graders) from the Encimadas Educational Institution (Samaná, Caldas), using a quasi-experimental mixed-methods design with pre- and post-intervention assessments. For four months, Pólya's method was combined with play-based activities adapted to rural financial situations, such as crop management and family savings (Cuello Alean et al., 2020). Assessments were based on the ICFES model, classroom observations were conducted, and student work was analyzed using specialized rubrics. Results: At the beginning of the study, 45% of the students had difficulty understanding financial statements (average score of 2.8/5.0), consistent with previous findings (Patiño Contreras et al., 2021). Following the intervention, significant improvements were observed (p < 0.05): 68% of students progressed on the ICFES scale, excelling in nu…
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creator: Miguel Andrés Prieto Camelo
creator: Maribel Martinez Montaña
creator: Jorge Hernan Reyes Diaz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 165
ending page: 167

UNIMINUTO sede Villavicencio Investment alternatives for UNIMINUTO students at Villavicencio campus
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description: The lack of financial literacy among young people is at a critical point. According to a 2023 study by WWB Colombia, based on OECD and PISA surveys, Colombian students scored below the OECD average. Only 16% reached the minimum level of competence in financial education, compared to the OECD average of 54%. This leads us to seek new alternatives and programs that help strengthen and increase the financial knowledge necessary for undergraduate students at UNIMINUTO Villavicencio to develop a suitable financial life plan. But what new investment alternatives could be available to UNIMINUTO Villavicencio students by 2025 to finance their university studies? Alternatives such as investing in stocks on the stock exchange allow them to obtain dividends and increase the value of their initial investment, provided they analyze the market and the company's performance indicators. A relevant theory in our research proposal is finance theory, which, according to Cárcamo (2022), "studies how individuals and firms should allocate resources optimally over time. In particular, it seeks to explain how the existence of capital markets facilitates the optimal allocation of such resources." In addition to Cárcamo's statement, an article by Hurtado (2020) states that "people always choose those options that involve the lowest cost and the highest benefit. In this sense, human beings are fundamentally selfish and individualistic." General objective: To determine strategies that promote and facilitate the knowledge and adoption of new investment alternatives among students at the UNIMINUTO Villavicencio campus by 2025. - To distinguish the economic and financial goals of students at the UNIMINUTO Villavicencio campus. - Identify diverse investment platforms and models, determining their level of security and profitability. - Design modern and flexible investment strategies aimed at improving the finances of students at UNIMINUTO's Villavicencio campus. Methodology. This research proposal…
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creator: Luis Helman Quintero González
creator: Leslye Johanna González Piñeros
creator: Samuel Esteban Rojas Diaz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 168
ending page: 170

Families' financial strategies to ensure higher education for students at the Liceo Mayor de Villavicencio Jaime Triana Restrepo school.
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description: Each year in Colombia, an average of approximately 450,000 students graduate from the more than 13,700 public and private schools in the country, according to the most recent data from the Ministry of National Education (MEN). Despite this, 60% of these young people, most of whom live in low-income neighborhoods (strata 1 and 2), are unable to access higher education due to various difficulties in financing tuition and living expenses. What are the financial strategies families use to ensure higher education for students at the Jaime Triana Restrepo High School in Villavicencio? General Objective: To determine financial strategies that promote and facilitate access to higher education for students at the Jaime Triana Restrepo High School in Villavicencio. Specific Objectives: To determine the economic and financial profile of the students' families. To identify medium- and long-term financing and investment alternatives. Designing financial strategies that facilitate students' access to higher education. Methodology. This research proposal employs a mixed-methods approach, with a descriptive and exploratory scope, using techniques such as surveys and focus groups with a population of 304 parents of students at the Jaime Triana Restrepo High School in Villavicencio. Expected results. The study will identify the economic capacity, financial stability, and main concerns related to their financial well-being, providing a comprehensive view of their socioeconomic situation. Investment and financing alternatives will be identified, primarily traditional and low-risk options, bank loans, and educational microloans. In terms of investment, savings accounts, certificates of deposit (CDs), and real estate are highlighted. Various investment strategies will be designed according to their socioeconomic situation, promoting scheduled savings programs and creating alliances with banks and cooperatives to promote educational savings accounts.
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creator: Dana Marcela Gutiérrez Torres
creator: Dora Albidia Zapata Arias
creator: Mónica Tatiana Pedroza González
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 171
ending page: 173

Socioeconomic factors as a cause of informality in tax matters in the agricultural sector
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description: Agriculture, a fundamental sector of the economy, nevertheless faces serious challenges in terms of tax formalization. Informality in this sector has been attributed to farmers' and ranchers' unwillingness to comply with their tax obligations. However, this simplistic analysis ignores multiple structural and socioeconomic factors that limit access to formalization. Among these factors are a lack of financial and tax education, the complexity and constant modifications of the tax system, the precariousness of infrastructure in rural areas, the difficulty in accessing financing, and the insecurity generated by armed groups that extort producers. The problem is exacerbated by the limited presence of the State in rural areas, which generates distrust among farmers regarding the use of their taxes. Additionally, the high costs of complying with tax regulations and the bureaucratic procedures discourage formalization. This situation not only affects state tax revenue but also limits the growth of the agricultural sector by preventing producers from accessing benefits such as credit, government support programs, and better prices in formal markets. General Objective: To analyze the relationship between socioeconomic factors and tax informality in the agricultural sector. To analyze the different aspects that comprise the agricultural sector, as well as its importance in the Colombian economy, its levels of formality, and its current tax obligations. To identify the socioeconomic factors that may contribute to informality. To evaluate the impact of socioeconomic factors on non-compliance with formal and substantive tax obligations. Methodology: The research is conducted using a mixed-methods approach, combining qualitative and quantitative methods. A review of previous studies, government reports, and statistical data on informality in the agricultural sector is carried out. Additionally, cases from countries with similar problems, such as Ecuador and Peru, are analyzed to …
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creator: Julian Eduardo Saray Castillo
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 177
ending page: 182

Sustainability report model in the company JUJU SAS in light of current regulations
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description: JUJU SAS, a Medellín-based company that develops technological solutions for incentive management in sales channels, currently does not generate reports related to the circular economy because its business model does not directly involve the production, distribution, or recycling of physical goods. However, due to the growing demand for sustainability reporting, it is essential to analyze the extent to which current regulations apply to the company and how to address them from an accounting and regulatory compliance perspective. Colombia has incorporated national and international standards regarding the circular economy. According to Garrigues, reporting increased after Colombia signed the agreement with the OECD in 2018; some, such as External Circular 100-000010 of 2023, establish guidelines for sustainability reporting. Since JUJU SAS does not have reports aligned with the circular economy, there is a need to analyze the regulatory implications that could impact its operations and how to strategically integrate them without affecting its economic activity. Other reports exist, such as the 2018 Green Growth and Circular Economy Policy, the Global Reporting Initiative, and IFRS. However, many companies do not comply with the requirements for a circular economy; according to ATICA, “more than 10,000 Colombian companies are registered to carry out economic activities, but approximately 2,000 comply with Resolution 1407 regarding the reuse of containers and packaging” (p. 1). That is, only 0.1% are compliant. Based on the above, the following research question is established: What are the relevant variables in the construction of sustainability reports for the company JUJU SAS, considering the current regulations for JUJU SAS? In order to answer the research question posed above, a model for the construction of sustainability reports for the company JUJU SAS, considering the current regulations, will be designed. This model will be developed using a qualitative metho…
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creator: Lina Marcela Rincón Castro
creator: Luis Carlos Burgos Mercado
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 185
ending page: 187

Design of a gamification proposal for financial education: The game as an applied case study
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description: Financial education is a fundamental pillar for the economic development of individuals and societies. However, various studies have shown that young people lack basic knowledge in personal finance, which can lead them to make poor decisions with negative long-term consequences (Ormazábal & Silva, 2023). In response to this problem, various pedagogical strategies have been developed, including gamification, which has positioned itself as an innovative learning method. Gamification incorporates game elements into non-game contexts in order to improve the motivation and engagement of participants (Burke, 2012). This study proposes the design of a board game, “Surviving in Golombia,” with the objective of promoting the learning of financial concepts in an interactive and engaging way for students. Through the simulation of real economic scenarios, players must manage their assets and make strategic decisions about saving, investing, and spending, which will allow them to develop critical financial skills (Kapp, 2012). Objectives. To design a playful and interactive mechanism for transmitting financial concepts, allowing young people to learn in a practical and meaningful way. To adapt a gamified economic and financial education system that facilitates the identification, understanding, and interpretation of financial concepts, ensuring effective financial literacy. To foster the development of financial skills in young people through a didactic and experiential approach, enabling them to apply the acquired knowledge in their daily lives. Methodology. The methodological design of this research follows a mixed-methods approach, combining qualitative and quantitative techniques to evaluate financial decision-making in a gamified environment. The focus group technique was used to gather information on the financial behavior of the participants, who played a board game designed to simulate the structure of the Colombian financial market. This game includes key elements such…
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creator: Raúl David Ruiz Escobar
creator: Andrea Carolina López Arenas
creator: Karen Susana Molina Ríos
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 192
ending page: 194

Factors affecting financial and accounting decisions to meet business objectives in the rice sector of Ibagué
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description: For businesses to function effectively, especially in accounting and finance, sound decision-making is crucial, as their continued operation depends on it. These decisions cannot be made haphazardly; they require prior evaluation based on relevant facts, comparison of alternatives, and analysis of short-, medium-, and long-term consequences. Proper analysis minimizes risks and identifies opportunities that benefit the company. This research provides key factors for financial and accounting decision-making in rice companies in Ibagué, which face difficulties in maintaining their finances, affecting their continuity and competitiveness, and leading to their sale, merger, or cessation of operations. Fieldwork will be conducted with administrators and public accountants to compare real-world cases with existing theories. As a result, a documentation tool will be developed to facilitate the planning and evaluation of strategies for critical business decisions. Research Problem: Rice farms in Ibagué face a financial crisis due to the reduction of arable land, changes in economic activity, rice imports, and increased tariffs, according to Fedearroz (2024). Given this situation, decision-making is unavoidable, requiring tools that allow for the analysis of these factors and a rethinking of management paradigms to ensure sustainability. Research Objectives: To design a documentary tool that provides guidelines for managing the negative impact that internal and external factors may have on decision-making in the rice sector of Ibagué. To evaluate the relationship between financial and accounting decisions and the negative influence of the different factors that led to those decisions. To propose recommendations and strategies that mitigate the negative impact of financial decisions on agricultural businesses in Ibagué. To develop a guide with intervention strategies to support financial decision-making and business sustainability in agricultural businesses in Ibagué. Justific…
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creator: Angie Katherine Quintero Triana
creator: Maria Rikey Ramos Muñoz
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 195
ending page: 198

Use of artificial intelligence in managing the personal finances of students at the Eastern Rector's Office (ADFU) - UNIMINUTO
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description: Currently, the economic situation for university students is challenging, with low levels of financial literacy and a lack of knowledge on how to generate income. More than 50% of students don't know how to manage a budget or plan for extra income due to a lack of time in their studies. According to an article published in August 2023 by Daniela Konietzko, president of the WWB Colombia Foundation, the FinDev Portal reported that... Only one-fifth of students, on average, lack basic financial skills, meaning they cannot apply their knowledge to real-life situations involving financial decisions, warns the article “Financial Education in the Young Population,” Colombian Journal of Education, No. 89, pp. 148-180 (2022), National Pedagogical University of Colombia. Based on the above, the research question for this study is: How can the use of artificial intelligence (AI) through various applications improve economic decision-making among ADFU students at the Minuto de Dios University Corporation, Eastern Campus? General Objective: To analyze how the use of artificial intelligence (AI) through different applications can optimize personal finance management among ADFU students at the Minuto de Dios University Corporation, Eastern Campus. To characterize the ADFU students in order to understand their financial status and their level of knowledge regarding tools to increase their profitability. Identify the artificial intelligence (AI) tools and applications available for personal finance management. Disseminate information about AI tools for personal finance management. Methodology. This research proposal employs a mixed-methods approach (Sampieri, 2014), with a descriptive and exploratory scope (Lerma, 2016), using techniques such as surveys and interviews with a population of 100 students from the ADFU program at the Minuto de Dios University Corporation – Eastern Campus. Expected Results. A profile of ADFU program students will be developed. Research will be conducted …
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creator: Astrid Yamile Hernandez Cadena
creator: Angie Rosana Yara Cespedes
creator: Lunio Castro Serrano
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 199
ending page: 201

Credit analysis for university students, case study, UNIMINUTO Eastern Regional Rector’s Office, Villavicencio campus
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description: In Colombia, access to higher education is strongly linked to the use of student loans, primarily through entities such as ICETEX and other financial institutions. However, in recent years, rising interest rates and the elimination of subsidies have increased the financial burden on higher education students, leading them to resort to other forms of financing, such as credit cards or personal loans. The annual dropout rate (ADR) and the inter-semester absence rate (IAR) are key indicators for evaluating student dropout. In 2022, the ADR was 9.03%, showing an improvement compared to 10.08% in 2021, suggesting a post-pandemic recovery. The IAR, which measures the risk of dropping out due to non-enrollment, decreased slightly from 12.84% to 12.54%. These indicators reflect the effects of retention strategies and public policies. (Ministry of National Education. (2023) General Objective: To analyze the proper management of credit and financial literacy among undergraduate students at UNIMINUTO University, Villavicencio campus. To determine the level of personal finance management among undergraduate students at UNIMINUTO University. -To identify the different university loan options. -To propose recommendations to improve financial literacy among undergraduate students and promote the responsible use of credit. Methodology: This research proposal employs a mixed-methods approach, with a descriptive and explanatory scope, using techniques such as surveys and interviews with students at UNIMINUTO University, Eastern Rectorate, Villavicencio campus. Expected Results: To observe the financial behavior of students, including aspects such as saving, expense control, the use of financial planning tools, and the understanding of basic personal finance concepts. To conduct an analysis of the various loan programs offered by financial institutions, government organizations, and the university itself. To propose specific recommendations that include the integration of financial li…
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creator: Carlos Alberto Zea Romero
creator: Marcela Velásquez Reyes
creator: Daniela Fontecha Cáceres
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 202
ending page: 204

Impact of the ecological footprint and environmental accounting of the Meta department
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description: Currently, climate change and environmental degradation have become one of the most urgent challenges at both the global and local levels. The department of Meta, located in the Eastern Plains region of Colombia, faces significant pressures due to its economic activities, primarily related to livestock farming, agriculture, and the exploitation of natural resources. If these activities are not managed sustainably, they contribute to an increased ecological footprint—that is, a negative impact on ecosystems and natural resources that cannot regenerate at the same rate at which they are exploited. Furthermore, the region's biocapacity, understood as the capacity of ecosystems to generate resources and absorb waste, is compromised by the unchecked growth of these activities. Despite the efforts and policies implemented to mitigate these effects, such as investments in environmental sustainability, the economic impact of these actions and their relationship to the ecological footprint remains largely unexplored. The lack of understanding regarding how sustainability investment policies affect both the ecological footprint and the capacity of the Meta department to regenerate its resources generates uncertainty about the effectiveness of these measures and their contribution to the region's economic development and social well-being. This underscores the need for a comprehensive evaluation of the economic impact of the ecological footprint within the framework of environmental investment policies, in order to make informed decisions that promote long-term sustainability. Objectives: To evaluate/measure the economic impact of the ecological footprint and biocapacity in relation to environmental sustainability investment activities and policies in the Meta department. To analyze the relationship between the ecological footprint and biocapacity of the Meta department within the context of local economic activities. To identify the environmental sustainability investment pol…
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creator: Claudia Mireya Rodríguez Contento
creator: Hernando Cruz Alfonso
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 205
ending page: 206

Analysis of the sense of belonging among young people as a key factor for sustainable tourism in the municipality of Mesetas (Meta, Colombia)
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description: This paper focuses on the issues related to the sense of belonging among young people in the municipality of Mesetas, and the local community's management of sustainable tourism. The young people of this municipality are not immune to the migration of the local population to cities. Furthermore, given the area's abundant water resources and natural environment, the tourism sector presents significant development potential. Therefore, as an activity comprised of a wide variety of businesses and stakeholders, it requires community self-management, in collaboration with public, private, and non-governmental actors. This highlights the need for a foundation of community interest and commitment to adding value to the municipality as a tourist destination. According to Rodríguez and Pineda (2021), there is concern that young people have migrated to urban areas in search of better opportunities, creating challenges such as the difficulty of securing the human resources necessary to implement the municipality's economic, social, and cultural initiatives. Objectives. The main objective is to analyze how the sense of belonging that young people have to the municipality can be a key factor in the process of consolidating sustainable tourism. To this end, the study began by identifying the factors that generate a sense of belonging in young people, conducting a principal component analysis, and proposing lines of action to strengthen this sense of belonging to the municipality of Mesetas, thus contributing to the consolidation of generational renewal in Mesetas. The research methodology focuses on applied research with a sequential mixed-methods approach, including the application of a questionnaire and qualitative tools (Hernández, 2014). The sample consisted of 116 students from the tenth and eleventh grades of the Los Fundadores Educational Institution in the municipality of Mesetas (Meta, Colombia). Results. The analysis highlights the aspects that generate the most interes…
subject: Congreso GESTIO
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creator: Zulma Espinosa Bermúdez
creator: Diana Esperanza Jiménez Vacca
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 207
ending page: 209

Labor Integration of Colombian Migrants in Florida: Challenges in the Public and Private Sector
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description: The labor market integration of Colombian migrants in Florida presents a challenge for both the public and private sectors due to legal, cultural, and economic barriers that limit their access to employment opportunities. This research addresses the challenges of labor market integration for Colombian migrants, analyzing how new trends in public administration seek to normalize and legalize their status in the United States. With the growing demand for skilled labor and new government regulations in the United States, a challenge arises in integrating migrants into jobs according to their profile, immigration status, and the requirements of the public and private sectors. Objectives. To study the challenges faced by Colombian migrants in integrating into the Florida labor market. To identify the policies and strategies implemented by the public and private sectors to facilitate the hiring of migrants, especially Colombians. Methodology. The study is based on a mixed-methods approach that combines qualitative and quantitative methods. Semi-structured interviews were conducted with Colombian migrants employed in various sectors, as well as surveys of private companies in Florida. In addition, legal documents, government reports, and previous studies on the hiring of migrants in the United States are analyzed. Theoretical Framework: The research is based on theories of public administration and labor migration. Models of socio-labor integration and studies on immigration regularization are considered. Recent trends in U.S. policy are also analyzed, such as the strengthening of work visa programs and the impact of immigration reforms. Results: The findings reveal that Colombian migrants face significant barriers to labor market integration, including difficulties in validating their credentials, discrimination in hiring, and a lack of information about regularization processes. However, there are government and business initiatives aimed at promoting inclusion, such as …
subject: Congreso GESTIO
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creator: Nadeska Gallardo Licháa
creator: Otilia Miladys Gil Hoyos
creator: Dagoberto Torres-Flórez
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 210
ending page: 212

Microbiological quality of food sold informally in Multifamiliares Los Centauros and Hacienda Rosablanca Villavicencio
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description: According to the 2022 Health Situation Analysis Report for Colombia issued by the Ministry of Health, 1,135 outbreaks of foodborne illnesses were reported nationwide during 2019. The problem identified is a lack of confidence in food safety, as well as outbreaks of foodborne illnesses involving pathogens and chemical contaminants, increasing public concern about the marketing, handling, processing, and preparation of food; contamination of ingredients, raw materials, and water; and insufficient or inadequate food storage. Faced with a lack of employment, the informal sector has found work opportunities in informal food sales, which undermines food safety and contributes to the spread of foodborne illnesses. Since Resolution 604 of 1993, street food has been defined as any type of food or non-alcoholic beverage ready for human consumption, prepared and/or sold on public roads or in areas authorized for this purpose by the competent authorities within their relocation plans (Ministry of Health, 1993). General Objective: To implement foodborne illness prevention strategies based on microbiological quality analysis in order to reduce the public health impact of informal food sales in the Hacienda Rosablanca and Multifamiliares Los Centauros sectors of Villavicencio. 1) Characterization of informal food production and sales in the Hacienda Rosablanca and Multifamiliares Los Centauros sectors of Villavicencio. 2) Identification of the presence of pathogenic microorganisms in informally sold food through standardized laboratory tests. 3) Design of strategies to improve food preparation and consumption processes in informal food sales. Methodology: The research project will be carried out using a mixed-methods approach. A quantitative approach will be used to determine the microbiological quality of food sold in the area and to characterize working conditions. Population: Informal food vendors in the Hacienda Rosablanca and Multifamiliares Los Centauros sectors of Villavice…
subject: Congreso GESTIO
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creator: Lida Esperanza Hernández Torres
creator: Ericka Jiménez
creator: Emma Isabel Rodríguez Darabos
creator: Luz Marina Estupiñán
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-05-22
publication date: 2025-05-22
starting page: 213
ending page: 215