Management (Montevideo) (Journal)
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Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment
Get PDFThe paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity\u27s financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspect
Reliability and validity of the REM Initial Christian Faith Scale
Get PDFIntroduction: Faith is a central dimension in the lives of millions of people and constitutes a significant component in their construction of meaning in life. From a psychological perspective, faith involves religious belief and a fundamental trust that shapes emotions, thoughts, and behaviors. In Christian contexts, faith has traditionally been understood as a personal relationship with God and an acceptance of biblical teachings as a guide for life. The present study aims to evaluate the reliability and validity of a Christian faith scale in its initial phase. Methods: an Exploratory Factor Analysis and an item discrimination analysis were carried out. The scale is designed to capture the different dimensions of Christian faith and levels of spiritual evolution from a psychometric perspective. The sample is 65 people. Results: The results evidence a high internal consistency (α = 0.974); likewise, 11 factors were identified that reflect dimensions such as biblical literalism, the power of prayer, worship, and the concept of evil.Conclusions: based on the factors, four evolutionary levels of faith were proposed: early faith, fundamental faith, pragmatic faith, and intermediate faith. This instrument offers an empirical basis for studying spiritual development in Christian contexts
Design of strategies for the strengthening of the La Manigua peasant market Florencia – Caquetá
Get PDFThe project focused on the La Manigua farmers\u27 market, located in the municipality of Florencia, Caquetá, Colombia. Farmers\u27 markets represent a popular alternative to conventional markets, with the objective of promoting local and sustainable agriculture, as well as reducing the gap between producers and consumers. These markets allow small producers to sell their products directly to the final consumer, eliminating intermediaries and fostering a more direct and equitable relationship. In addition to promoting healthy eating, farmers\u27 markets also seek to promote food education and value local gastronomic culture. Internationally, farmers\u27 markets have gained popularity in countries such as the United States, Peru and Mexico, while in Europe they stand out for promoting the sale of local and artisanal products. In the context of Caquetá, farmers\u27 markets play a crucial role in the agricultural economy, contributing to the preservation of traditional farming methods and promoting sustainable agriculture. The objective of the project was to design a strategy to strengthen producer participation and improve marketing at the La Manigua farmers\u27 market
Interdisciplinary and multidisciplinary processes in the post-pandemic educational system in Peru
Get PDFThe health crisis triggered by COVID-19 forced a restructuring of the education system tomaintain the flow of learning and ensure the continuity of education. In response to thissituation, the Ministry of Education of Peru, through its Undersecretary of EducationalFoundations, launched interdisciplinary project initiatives that educators should execute withtheir students virtually. After overcoming the critical phase of the pandemic in Peru, educatorsmaintained the implementation of this type of projects, which were integrated with keycompetencies into the curriculum. However, a difficulty arose: the lack of preparation ofteachers to approach teaching from an interdisciplinary perspective, opting instead formultidisciplinary approaches. This scenario led to the development of a research with thepurpose of examining the application of interdisciplinarity and multidisciplinarity in theeducational field after the pandemic. For this, a documentary and descriptive researchapproach was adopted, using the analytical-synthetic method. Google Forms was used todistribute a survey with a Likert scale to 42 teachers from an educational unit in Lima,selected through a non-probability sampling for convenience. The information collected wasorganized in tables to facilitate the analysis and discussion of the findings, which indicatedthat the use of multidisciplinarity by teachers prevails, attributed to the need to strengthentheir skills for collaborative wor
Adaptation and challenges of MSMEs in Pasto in the face of COVID-19
Get PDFIntroduction: the COVID-19 pandemic represented a turning point for micro, small and medium-sized enterprises (MSMEs) in Pasto, Nariño. These productive units, which are fundamental to the local economy, faced great difficulties after the arrival of the health emergency. Their vulnerability became evident due to low technological preparedness, low capacity to respond to crises and limited financial structure.Development: during the crisis, many Pashtun MSMEs suffered from closures, reduced sales and difficulties in sustaining employment. Despite national and local initiatives such as subsidies, credits, and training led by the government and the Pasto Chamber of Commerce, many entrepreneurs encountered obstacles in accessing such support, such as technological ignorance and resistance to change. However, other companies took advantage of these tools to implement teleworking, online sales and new digital strategies, managing to stay active. Studies prior to the pandemic already warned about the lack of modernisation and deficiencies in business management, problems that intensified in the context of COVID-19.Conclusions: MSMEs proved to be both fragile and resilient. While many did not withstand the impact, others reinvented themselves and strengthened their digital presence. The study concluded that the future of these enterprises depends on their ability to adapt, access finance and digital literacy. It is imperative that public policies continue to support their transformation, to ensure their role as an engine of economic recovery in Colombia
Analysis of ABC Cost Systems
Get PDFThis article examines the implementation of the Activity Based Costing (ABC) system in contemporary business environments. The objective is to analyze the evolution and applications of ABC, highlighting its impact on decision making and profitability. The methodology includes a comprehensive review of the literature since 2021 in Web of Science and Scopus, using keywords such as "activity-based", "costing" and "profitability". The results underscore the positive impact of ABC in reducing production, sales and marketing costs. Integration with Resource Consumption Accounting (RCA) and approaches such as Time Driven Activity Based Costing (TDABC) shows effectiveness in sectors such as higher education and healthcare. In conclusion, ABC remains crucial for cost management and informed decision making, contributing significantly to operational efficiency and business competitivenes
Legal implications of Law 2080 of 2021 on the guarantee of due process in sanctioning administrative law 2022 -2023
No full textIn this analysis, Law 2080 of 2021 will be approached from a perspective of contrast with the principle of due process, especially in the field of administrative proceedings. This reform was conceived as a result of the need to implement in the administrative contentious jurisdiction technical mechanisms and a redistribution of workloads and competencies between the Council of State, the Administrative Courts and the Administrative Courts at the national level. In addition to these modifications, the reform also incorporates significant changes, such as the application of the General Procedural Code in matters of the jurisdiction and in sanctioning matters, as well as adjustments in certain procedures, such as the provisional suspension in tax matters. In this context of regulatory change, it is essential to highlight the consistency of the administrative sanctioning process with the principle of due process, a fundamental guarantee in any administrative action and, even more so, when it comes to sanctioning procedures. An important aspect of this principle is the right to a second hearing, recognized by international organizations as a right that the State must ensure in all its actions. This analysis was based on specific cases of the Council of State that address the double instance and its impact on the administrative sanctioning proces
Development of teaching competencies for financial education from a talent management perspective
Get PDFObjectives: to explore the experiences and perceptions of teachers on the development of competencies in financial education. To analyze the role of talent management in teacher training and performance in this area. To identify the needs and challenges faced by teachers to integrate financial education in their pedagogical practices.Method: it had a qualitative approach, with a hermeneutic phenomenological design, which allowed for an in-depth analysis of teachers’ experiences and perceptions of their training and practice in financial education. For this purpose, semi-structured interviews were conducted with 10 participants with whom theoretical saturation was reached, complemented with a focus group to validate and enrich the findings.Results: the importance of talent management in the improvement of teaching competencies, highlighting the need for continuous training, motivation, self-evaluation and institutional support. Formal and informal methods were identified to identify and develop teaching potential, especially mentoring and personalized support. In addition, the relevance of updating knowledge and pedagogical methodologies with emphasis on active practice and ethical values in financial education was highlighted.Conclusions: strengthening teaching competencies, through adequate talent management, is fundamental to improving educational quality, preparing students to face economic challenges and contribute to an effective financial education that benefits society
Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá
Get PDFTo analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement, Discussions: Although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Implementation Conclusions: The merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regim
Staff turnover in companies
Get PDFOver time and part of the recent events left by the last pandemic, the importance of job stability becomes increasingly relevant, some jobs have been recovered, others replaced, or organizations reduce their staff, using technology to replace positions, and thus do not require a human resource. The demand for skills to access a position is increasing, academic work experience, career and age, which are determining factors, on the other hand the cost of living, which has also had significant growth, this leads to people idealize themselves and have a job. , which they must maintain due to the economic balance that this represents, despite all these factors, people continue to leave their jobs, personnel turnover within a company continues to have a strong impact, becoming an intriguing fact; What may be happening within companies so that employees continue to abandon their jobs, what are those factors for an employee to make the decision to leave their stability and be adrift, taking into account that this directly affects their economic needs? , there are different components, both internal and externa