bluuebunny/crossref_metadata_2025 huggingface dataset:
MONGOL WARRIORS OF THE JOCHI ULUS AT THE KARASUYR CEMETERY, ULYTAU, CENTRAL KAZAKHSTAN
Authors: Usmanova E. R. , Dremov I. I. , Panyushkina I. P. , Kolbina A. V.
Published: July 2018

We present an archaeological study of medieval burials of warriors in the Karasuyr cemetery in the northwestern Betpakdala desert, near the southern Ulytau range in central Kazakhstan. The region was an eastern province of the Golden Horde, a ritual center of Jochi’s clan and later Mongol rulers until the late 16th century. The excavated part of the cemetery includes fi ve burials. Four were those of males (three Mongoloid and one Caucasoid), and one was that of a female. Based on artifacts and the results of radiocarbon analysis, the burials date to the late 13th and early 14th century. Artifacts include birch-bark quivers, iron and bone arrowheads, fragments of laminar armor, and knives. The burial rite, the artifacts, and the physical type of the individuals suggest that three of them were Mongol warriors buried according to the Tibetan Buddhist rite, following an unknown military confl ict during the Jochi Ulus rule––the fi rst such burials to be excavated. Absence of weapons and the scarcity of other artifacts in the grave of the Caucasoid male indicate a subordinate position in the military group. The cemetery refl ects the early expansion of Buddhism beyond Tibet before the spread of Islam across the northern fringes of the Eurasian steppe.
SILVER VESSELS OF THE GOLDEN HORDE ERA FROM THE MIDDLE OB BASIN
Authors: Fedorova N. V.
Published: July 2018

This article addresses one of the most informative archaeological sources for reconstructing medieval history––imported silverware, which is abundant in northwestern Siberia. Based on three newly described silver vessels of the Golden Horde Age from the Saigatino I sanctuary in the Surgut region of the Ob basin, the possible attribution of these and similar specimens from Siberia and Ural is discussed. Locating the places where such items had been made is difficult for reasons relating to the functioning of individual workshops and of the silversmiths’ schools in general. Nevertheless, a suggestion is made that the workshops were located in the Bulgar Ulus––a successor of the Volga Bulgaria, with its rich tradition of manufacturing jewelry and transporting it along the trade routes directed northward to western Ural and western Siberia. The time and the routes whereby the Golden Horde toreutics was brought to western Siberia are assessed. All finds in this region cluster within a small area in the Surgut region of the Ob basin, while the possible trade routes are marked by similar but isolated finds in the Perm area and in northern Ural. The question is raised whether the finds of imported silverware in western Siberia fall within the territory of medieval Ob principalities––Koda, Bardakov, and Kunovatsky. The appearance of personal hoards may indicate the emergence of new elite. Generally, the imported silverware of the Golden Horde age is highly relevant to social developments in medieval western Siberia.
THE CEMETERY AT FORT UMREVINSKY, IN THE UPPER OB BASIN
Authors: Gorokhov S. V. , Borodovsky A. P.
Published: July 2018

After Fort (Ostrog) Umrevinsky had lost its defensive and administrative function, a cemetery emerged on its place. Excavations were carried out near the northwestern and southern palisade and in the center of the fort. Eighty-three graves, located mainly in the southwestern and central parts of the cemetery, were excavated. Among them were three ritual graves of newborns––one under the southwestern corner tower on the river bank, and two others under a structure in the center of the fort. We have also excavated a collective grave of nine individuals––males and females of various ages. Based on several criteria, this grave is similar to those at Fort Albazin, where victims of the siege had been buried. Similar circumstances may have been involved at Umrevinsky. In the central part of the fort, a grave of a high-ranking uniformed teenager was found. Based on the totality of traits, two large spatially separated groups of burials are described, and their chronological sequence is assessed. Graves of the fi rst group date to 1740–1790; those of the second, to the early 1800s. Planigraphic analysis suggests that the structure in the center of the fort was likely the church of the Three Holy Hierarchs, known from written sources. The reasons why the cemetery was founded in the fort yard are discussed. The location of the place where the founders and pioneers are buried remains an open issue.
REMAINS OF BROWN BEAR (URSUS ARCTOS L.) FROM THE KANINSKAYA CAVE SANCTUARY IN THE NORTHERN URALS
Authors: Kosintsev P. A. , Bachura O. P. , Panov V. S.
Published: July 2018

Fossil remains of brown bear from Kaninskaya cave in the northern Ural are described. They were accumulated during the Late Bronze Age, Early Iron Age, and Late Iron Age as a result of human activity. We analyze the composition of skeletal elements and the nature of their fragmentation. Sex and age of individuals whose bones were apparently used in rituals are assessed, and the seasonality of these ceremonies is evaluated. The main object of ceremonial actions during all chronological periods was the head. Crania and mandibles were cracked into several parts according to one and the same fashion. Other skeletal parts were used much less often. Most postcranial bones were likewise broken into several pieces. Such practices differ from modern Ob Ugrian bear rituals. In the Bronze Age, heads of adult male and female bears were used, and the ceremonies were performed mainly in winter, less often in summer and autumn, and very rarely in spring. In the Iron Age, too, heads of adult animals, mostly males, were used, and ceremonies were held throughout the year but more often in summer and in winter. Seasonal bear rites were not practiced. Certain elements of rites, differing from those of modern Ob Ugrians, are reconstructed. Modern Ob Ugrian bear rituals were formed in the Late Iron Age.
ANIMAL BONES IN RITUAL ACCUMULATIONS AT MONKYS URIY
Authors: Lobanova T. V. , Kardash O. V.
Published: July 2018

At Monkys Uriy, a late 16th–17th century fort on the Bolshoy Yugan River, in the taiga zone of the Ob basin, Western Siberia, bones of wild animals (reindeer, elks, brown bears, and wolves) and those of domestic dogs were found in residential areas together with artifacts. We describe ten ritual accumulations of bones, species composition, that of skeletal elements, fragmentation types, and the age of animals. Seven accumulations of bones were found at residential quarters. Six of them contained complete or partial skeletons of reindeer and cranial bones of an elk. These accumulations may indicate construction sacrifi ces and those marking childbirth. Three bone accumulations found outside the residence area include bones of a dog and a brown bear, evidently sacrifi ced during funerary rites. Ethnographic and folkloric evidence suggests that such sacrifi ces were practiced by the Yugan Khanty as late as the 19th and 20th centuries and had been rooted in ancient traditions of Ugrians and Samoyeds.
MANIFESTATION OF WORLDVIEWS IN TRADITIONAL NARRATIVES: RECONSTRUCTION OF GLOBAL TENDENCIES IN THE SPREAD AND THE CHRONOLOGY OF EMERGENCE OF MYTHOLOGICAL MOTIFS
Authors: Berezkin Y. E.
Published: July 2018

Data on the areal distribution of motifs extracted from ca 25,000 traditional narratives were computed with the purpose of revealing a chronology of the emergence of particular mythological themes. The statistical processing of this material allowed selection of sets of motifs that probably correspond to the routes of major prehistoric migrations known thanks to archaeology and population genetics. Our conclusions are largely based on the comparison of similar sets of motifs in the Old and New Worlds, the time of the peopling of America and its particular episodes being more or less known (initial peopling by Pacifi c and then by continental Siberian groups). Thanks to the methods applied, the epochal dynamics of the development of mythology were for the fi rst time reconstructed by using systematized data, and not by proceeding from general assumptions. The earliest complex, which is related to the explanation of the mortal nature of man and the loss of the easy life, corresponds to the southern route by which humans of the modern type moved from Africa to the Indo-Pacifi c borderlands of Asia. These motifs are abundant in sub-Saharan Africa, the southern part of Eurasia, Oceania and America (especially South America), but rare in northern Eurasia and the American Arctic and Subarctic. Motifs relating to the origin of man, human anatomy, and relations between the sexes are most typical of the CircumPacifi c world. This theme probably fi rst developed in Southeast Asia among the people who came from Africa, but before the time when their earliest groups reached America. The geographic distribution of motifs relating to cosmogony and cosmology, and to the etiology of natural phenomena, plants, and animals suggests that many of the corresponding motifs initially appeared in southern Eurasia, were then brought to Siberia, and from there brought to the New World (this movement could be explained by the gradual northward displacement of population after the Late Glacial Maximum). The ideas relating to the interpretation of celestial objects were the last to develop. Corresponding motifs are only abundant in Northern Eurasia, from where many of them were brought to North America but not to South America. Interpretations of celestial objects in European cosmonymy mostly date to the Bronze Age, if not to Iron Age technology, while some are related to the spread of world religions.
El trilema de la banca central colombiana: un problema inter-temporal
Authors: CHAVARRO MIRANDA FERNANDO , GRAUTOFF LAVERDE MANFRED
Published: July 2018

From the signature of the constitution of 1991, the Colombian Bank of the Republic is constituted as legal person of public law which must watch for the maintenance of the acquisitive capacity of the currencyii. This implies that the monetary politics will produce under the criterion of ranges in the goals of inflation. But at the end of 2006 and beginning of 2007, the external agents who perceive the signs of the Central Banking, formulated the following question: the interventions of the central banking seem to be appearing towards a change of aim, or will they be systematic mistakes that are given to the interior of the decisions of the bank? And latter originated, for the contradictory effects that these cause to the national economy. This is the question that will try to be solved along this document, analyzing the impact of the implementation of these policies inside the economy, during different periods of time, which represent different conjunctures and presenting opinions derived from experts in the topic.
Incentivos en el esquema de seguridad social en colombia: un ensayo económico
Authors: MAYORGA MOGOLLÓN WILSON
Published: July 2018

The aim of this document is to outline the used methodologies and the results obtained as for the measurement of the impact of the cost of social security on the employment and later, to outline the theory and technical methodologies that allow to evaluate the incentives of the agents (signatures and persons) to realize the contributions to the social security. To be able to fulfill such an aim, this scheme is divided in 5 sections, being the first this introduction. In the second section is presented the conceptual frame proposed to analyze the scheme of incentives of the agents (signatures and persons) to realize the above mentioned contributions. In the third section it is analyzed in detail the scheme of incentives of the persons as for the insurance in health and finally as a conclusion, the elements of a mechanism of ideal insurance are mentioned.
Evaluación gerencial del servicio de seguridad con balanced scorecard: caso alcaldía mayor de bogotá
Authors: BALAGUER ÁLVAREZ JAZMÍN
Published: July 2018

The aim of this work is to investigate if it is being investigating and managing to diminish the insecurity in the city of Bogota 2008. With information recounted 2008, such a decrease is not obtained as the low operational results show; which were elaborated using the Balanced Scorecard in the service. This tool allows to remove the management and to diagnose the same one. Furthermore, in this work identifies the principal managerial problems of the Mayor Office are identified in order to reach the proposed aim. The increase of insecurity denotes the inefficiency and insufficiency of the management, and concerns the institutional image both of the Major Mayoralty and of the Police on the part of the community, impeding a good communication between authorities and citizenship.
Las decisiones publicitarias dependen de las ventas en los productos
Authors: SELLAMEN GARZÓN ALEXANDER , ARCE MESA ANDRES FELIPE
Published: July 2018

This work is intended to identify the dependence that exists between the advertising to be programmed by a company and its sales. Knowing that this measure of demanded quantity so much of his price depends as in his advertising spending. Many of the companies can create barriers at the entry of possible rivals using the advertising and the difference of the products. To be able to achieve this dependence that exist between these two variables (sales vs advertising); the parameters were estimated by econometrical methods of minimum squares, where it was explained that if to major advertising, major sales exist, and therefore, major income. In this work also the topic was approached on how the supermarkets must know the elasticity of demand with regard to the advertising, which depends on the zone where they are located.
Sistemas de recomendación en el comercio electrónico y la e-educación
Authors: CABAL CRUZ CLAUDIA CONSTANZA , MARTÍNEZ LÓPEZ FRANCISCO J. , MOLINA MORENO VALENTÍN
Published: July 2018

The quantity of available information and his dispersion, does that the individuals come to external sources of information at the moment of taking decisions to purchase or when they are looking for information with academic and / or researching purposes in order to obtain recommendations that optimize the use of his resources. In the Internet context, there have developed applications named Systems of Recommendation (MR.), used to expire with these goals, benefiting both the organizations and the consumers / users. The aim of the present work is to explain the incorporation of strategies of marketing for the customization of products / information and the experience, in the electronic commerce and in the education distantly or virtually. Conclusions indicate that the investigation developed concerning the paper of impersonal sources of information in the capture of decisions has been scanty. Nevertheless, its importance in the process of trade and of education in Internet is reflected in the possibility of personalizing the information to the preferences or needs of different users, as it has been demonstrated in the applications of MR. in the commercial area.
Los contratos de construcción en colombia e impacto al adoptar estándares internacionales de información financiera -nic 11-
Authors: RAMÍREZ ECHEVERRY HELIO FABIO , SUÁREZ BALAGUERA LUIS EDUARDO
Published: July 2018

In the present work there treat each other the principal countable aspects to bear in mind in the managing of the contracts of construction in Colombia on having adopted International Standards of Financial Information, allowing to visualize the impact that would have in the country the adoption of the International Norm of Accounting NIC 11 named Contracts of Construction, in the companies allowed to quote in amounts when they trade with values publicly and those who present great public interest for which it is recommended to follow the NIC / NIIF issued by IASB. An example of accounting of a contract of construction in a Colombian company should be effected.
Ciclos económicos de las teorías de manchas solares al filtro de hodrick presscott: el caso colombiano
Authors: SEGURA OSUN JENNY ALEXANDRA , CHAVARRO MIRANDA FERNANDO
Published: July 2018

The present document does a study on the smoothing consumption, from the models of Royal business Cycles, demonstrating the quality of this methodology against the Keynesian models tendencies; being able to realize this way a model Data - Panel model that allows to indicate that the families of six countries of Latin America, choose stable paths of consumption, so it is possible to prove that the plans of social assistance focused in productivity are efficient.
¿ante los cambios en la demanda del dinero, ¿cuál es la respuesta apropiada del banco central?
Authors: ZELMANOVITZ LEONIDAS
Published: July 2018

Este papel considera la pregunta: “Ante los cambios en la demanda del dinero como resultado de un aumento de riesgo por los agentes económicos, ¿cuáles son las acciones apropiadas que Banco central debería tomar? “ como un punto de partida para una conclusión normativa sobre la conveniencia de un régimen monetario con un monopolio Estatal del suministro de dinero, la respuesta es moneda legal forzada versus la alternativa de suministro de dinero competitivo.
El programa de generación de ingresos y el desplazamiento forzado
Authors: HERAZO CUETO GILBERTO , SELLAMÉN GARZÓN ALEXANDER
Published: July 2018

Este documento analiza la oportunidad y efectividad del Programa de Generación de Ingresos (PGI), como componente de la Política Pública de Atención al Desplazamiento, para la Asociación de Profesionales y Empresarios Campesinos de Colombia (Asproempresa). Los resultados muestran que ni el PGI ni la Política de Atención han generado los efectos esperados, mientras que Asproempresa ha logrado, mediante la generación de capital social, consolidar 570 asociados y dar inicio a la estabilización socioeconómica de los mismos
La visión global de la utilidad
Authors: MAYORGA SÁNCHEZ JOSÉ ZACARÍAS
Published: July 2018

En el presente documento se aborda el concepto y teorías de la Utilidad, en él, se consideran los desarrollos que han tenido a través de la historia, las diferentes visiones según las disciplinas del conocimiento; pero reviste especial importancia los aportes hechos por la filosofía, la economía y las matemáticas. En su análisis es de vital importancia la revisión de algunas teorías como la del utilitarismo, la teoría del valor trabajo, la teoría de la Utilidad esperada, la teoría de la utilidad marginal, la teoría del valor en riesgo, la teoría de la visión global de la utilidad, entre otras, que resultan fundamentales en el proceso construcción o difusión de un conocimiento útil en el manejo de las empresas, de la economía y de la sociedad en general. En concepto del autor del presente artículo, la utilidad es esencialmente un concepto de utilizabilidad, de aquí se desprende la razón de ser de los recursos para los utilitaristas centrados en el bienestar de una comunidad como una sumatoria de los placeres individuales y por otra parte la visión económica y social de la utilidad expresada en la capacidad que tiene cada bien o servicio para satisfacer una necesidad humana y sobre los cuales se han centrado las bases del análisis económico. Seguidamente se aborda el concepto de utilidad, tomando en cuenta los neoclásicos o escuela marginalista, y economistas del siglo XX, para quienes la noción de utilidad se vincula principalmente a la teoría de la decisión, en la cual lo fundamental no es la discusión de si existe una función de la utilidad, sino de cómo se llega a la utilidad en función de unos objetivos y de un entorno global cambiante que supone un nivel de riesgo que debe ser considerado por personas, empresas y economías en el devenir de las diferentes actividades, que se deben medir en términos de resultados aunque muchos de ellos se expresen cualitativamente (subjetividad), pero que ante todo, expresan el grado de utilidad alcanzado al final de unos procesos sociales de producción en los que se privilegia el individuo aunque para garantizar su seguridad se asocia, se integra en una sociedad o en una industria que le exige productividad y competitividad, que recurre a la explotación, la inequidad y prácticas propias de la acumulación originaria del capital que han llevado a condiciones de pobreza a la mayor parte de la población.
Aspectos jurídicos y tributarios de la factura como título valor
Authors: ROMERO RESTREPO MIRYAM , FAJARDO CALDERÓN CONSTANZA LORETH , VÉLEZ ROMERO CARLOS ANDRÉS
Published: July 2018

Con este artículo se pretende describir las ventajas y novedades de la Ley 1231 de 2008 y su contribución al Derecho Mercantil Colombiano al unificar todas las facturas de venta por operaciones hechas a crédito y darles la calidad de título valor negociable ante las personas o entidades especializadas en la compra de cartera, permitiendo que las empresas se apalanquen en la capacidad de pago de sus clientes y los microempresarios puedan tener un mejor flujo de efectivo en sus negocios.
La complejidad y la teoría contable
Authors: ORTIZ BOJACÁ JOSÉ JOAQUÍN
Published: July 2018

Este ensayo busca la aplicación de algunos de los conceptos desarrollados por el autor Capra en su texto “las conexiones ocultas”, especialmente en lo referente a la inter y transdisciplinariedad, en los campos de las disciplinas contable y financiera y la ciencia económica, para generar un planteamiento que puede respaldar estudios en la epistemología de las mismas. Ello dirigido a aportar algunos elementos de análisis para la construcción de la teoría general de la Contabilidad que como lo reconocen los estudiosos del tema, aún está en procesos de construcción. Este esfuerzo se basa en los desarrollos de Capra, especialmente en lo referente a las dinámicas no lineales y las redes como fundamentos de las ciencias de la vida, buscando la integrabilidad entre las mismas.
Terrorismo: recurrencia, causalidad y expansión
Authors: Molano Rojas Andrés
Published: July 2018

Para efectos de este trabajo, el terrorismo se entiende como un método de acción política violenta, que tiende a articularse en procesos de larga duración (campañas terroristas), con el fin de compensar asimetrías en el contexto de un conflicto. Como método, el terrorismo opera provocando una destrucción o caos suntuario, según un modelo eminentemente transitivo y cuyo efecto psicológico es superior a sus efectos materiales (por cuanto elige objetivos con alto valor simbólico), a efectos de transmitir un mensaje y afectar grandes audiencias, en aras de la promoción (principal aunque no exclusivamente) de determinadas pretensiones políticas (Molano-Rojas, 2010). Una de las características más llamativas del método terrorista es su tendencia a presentarse en oleadas de cobertura global. Un investigador pionero (Rapoport, 2004: 47) definió estas oleadas como “un ciclo de actividad en un periodo determinado –un ciclo caracterizado por fases de expansión y contracción… (cuyo) rasgo fundamental es su carácter internacional; actividades similares que ocurren en varios países, orientadas por una fuerza común predominante que determina las características y relaciones mutuas entre los grupos participantes”. Siguiendo esta hipótesis,  se ha sugerido en otra parte (Molano-Rojas, 2009b) la existencia de tres ciclos globales de terrorismo, es decir, momenta (más que periodos) durante los cuales se intensificó y extendió el uso del terrorismo como método predilecto para la acción política por diversos grupos en todo el mundo: un “ciclo revolucionario” (que va desde 1870 hasta 1914, aproximadamente), uno “emancipatorio” (que se produciría entre 1948 y 1980), y uno más reciente, el “milenarista”, que data de la década de 1990 y actualmente estaría en plena expansión.
Lauchlin currie y el desarrollo colombiano
Authors: LÓPEZ ACERO HÉCTOR FERNANDO
Published: July 2018

This article studies Lauchlin Currie’s accelerated growth theory and its connection to the colombian socio-economic problems. It shows that Currie’s ideas are the most serious attempt ever made in the country to elaborate a development theory based on the experience of economic slowdown, poverty and violence that characterized Colombia from the postwar until well into the 80s. His ideas articulate economic growth with social development and have contributed to the urban management avoiding that the marginality in cities is greater that in cities of other countries in the region who have a similar development as ours. Consequently, many of the accelerated growth theories are still valid, especially in times in which violence and marginality still keep the country’s safety in suspense.
Money: origin and essence
Authors: Zelmanovitz Leonidas
Published: July 2018

Este artículo quiere en primer lugar resumir e integrar algunos conceptos sobre el origen de las instituciones monetarias y sus características principales
La teoría racional del crimen. aplicaciones de gary becker en bogotá, d.c.
Authors: GRAUTOFF LAVERDE MANFRED , CHAVARRO MIRANDA FERNANDO , ARCE ANDRÉS FELIPE
Published: July 2018

This document analyzes the public security policies in the city of Bogotá, formulated on the premise that there is a correlation between criminality and the so called “objective causes of the confl ict”. In spite of the empirical evidence of the bibliographic review, it shows that the correlation is not signifi cant. In order to demonstrate this, a behavioral criminal model was developed to explain the phenomenon as a competition in which delinquents compete among themselves forming a structure that improves the productivity of the criminal network. This way, the risk of a moral issue is eliminated. The latter idea is the central hypothesis of the article that pretends to refute the objective causes of criminal conduct in order to analyze citizen security. It is worth clarifying that the empirical evidence is preliminary because it was impossible to access neither the National Police data base, nor the 2003 victimization survey which was declared a booking statistics by the Colombian Government. Lastly, this article pretends to open a debate about the way in which the criminal policy must be assessed.
Las agencias de rating y la crisis financiera de 2008. ¿el fin de un poder sin control?
Authors: VERONA MARTEL MARÍA CONCEPCIÓN , DÉNIZ MAYOR JOSÉ JUAN
Published: July 2018

This article analizes the influence of the credit qualification of the security markets through a review of empirical works made in different countries, as well as the recent efforts of governments to establish rules that regulate them in view of their relevance and the questioned role that they have performed since the beginning of 2008’s crisis. The importance of this study lies in the corroboration of the hypothesis that these agencies have a real power over the financial markets and that is why it is necessary to design instruments that assure that the ratings are made in a trustworthy and responsible way.
Conceptos estratégicos para agencias de relaciones públicas en colombia
Authors: GÓMEZ RAMÍREZ CLAUDIA
Published: July 2018

Given the corporate context of the latest years, Public Relations have taken a very important role in the development of marketing, not only in the strategic communication level but also in branding and integrated marketing. His has created a boom where there are many alternatives to satisfy the need of this service, what has derived in clients changing their agencies more easily. PPRR agencies don’t have a clear client retention strategy, nor have they created or sustained a solid and competitive position. The article presents basis to generate and sustain such strategies supported in the factors that influence in long lasting relationships between clients and PPRR agencies, such as needs, expectations, satisfaction and perception from the client’s point of view.
Revisión conceptual de la lealtad en servicios hoteleros
Authors: ESCAMILLA SANTAMARÍA MARTHA AURORA , DUQUE OLIVA EDISON JAIR
Published: July 2018

The growing market competition has forced the generation of strategies that allow client retention. Loyalty has come as an answer to this need and has shown benefi ts not only for companies in terms of income increase and cost reduction, but also for consumers in terms of comfort, trust and savings. The service sector shows a higher potential of generating loyalty than the goods sector. Loyalty in touristic destinations is measured by variables such as tourist satisfaction, image of the destination and attachment to the place. Currently, research about loyalty in hotel services turn around the determination and classification of the generation of critical factors in positive experiences for guests
Aspectos generales del concepto "capital humano"
Authors: TINOCO BERNAL CAMILO ERNESTO , SOLER MANTILLA SYLVIA MELISSA
Published: July 2018

This article summarizes the debate of the authors about the organizational transformations based on the growing prevalence of the intangible assets of human capital. The purpose is to understand the current economic organizations and their highly demanding and variable contexts as a result of the initial phase of a general research about the work factor of non-profit entities. Beginning with the traditional Firm approach, human capital is a factor that has transformed theoretical analysis due to its relatively new and growing importance, implying the need to clarify the concept. It notes that technology has influenced the transformation of the modern organizations and its articulation with the human capital, to conclude relating postures that identify and value the intangible assets based on that type of production factor.
Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de bogotá
Authors: SOTO DUQUE MJAVIER ANDRÉS , SELLAMÉN GARZÓN ALEXANDER
Published: July 2018

This document deals with one of the most latent problems of contemporary times in Bogotá, which is the environmental contamination produced by the gas emissions of public transportation and its consequent green house effect. With the perspective and study objective of Public Accountancy, and more specifically, tax and audit areas, it is necessary to create tools that allow the mitigation of such problem in order to contribute with ideas and solutions that create answers to the city’s conflicts.
Los ingresos de las familias de los estratos 1 y 2 de la comuna diez del municipio de armenia y su impacto en el consumo de los alimentos de la canasta básica familiar
Authors: FAJARDO-CALDERÓN CONSTANZA LORETH , JARAMILLO LOTERO RAFAEL ALEXANDER , GÓMEZ ECHEVERRY ERNESTO
Published: July 2018

This study, made at the nursery of tax research, is a diagnostic to determine the income level of families of stratums 1 and 2 and the amount of daily food that they buy to cover their basic needs. The purpose is to understand the economic reality of the inhabitants of the Quimbaya Commune or Armenia’s10th Commune. The 10th Commune was selected due to the great amount of stratifi ed sites in the new territorial rearrangement made by the township which also characterizes for having sites of all the economic stratums. This allowed us to contrast the economical situation of the inhabitants of different stratums. Knowing the family income of stratums 1 and 2 of Armenia’s 10th Commune and it’s impact on the basic family basket must guide not only the higher education institutions about their social responsibility, but Government Entities to come forward with projects of employment offers to improve the income of the less favored of the region and to think about their wellbeing and human developmen
Caracterización asimétrica de la amenaza externa colombiana. el régimen bolivariano, recursos y la aproximación indirecta
Authors: MONTERO MONCADA LUIS ALEXANDER , GARCÍA NIÑO LILIANA , Sánchez Ricardo , Abril Liana
Published: July 2018

The appraisement of the external threats to the National security must not only contemplate the traditional ways to use military resources against Colombia. It is necessary to analyze other forms of penetration of a political project that can institutionally destabilize all the structure of the Colombian regime. In this scenario, the geostrategic appraisement of a traditionally concerning area as Guajira, shows threats that sustain a social and cultural issues and Government absence in a territory that possesses strategic resources.
La teoría austríaca del ciclo económico y la reciente crisis financiera
Authors: ZELMANOVITZ LEONIDAS
Published: July 2018

La argumentación de este artículo se basa en el reconocimiento de que la Teoría Austríaca del Ciclo Económico está desactualizada en su descripción de cómo los efectos del fenómeno monetario son transmitidos al sector real y generan ciclos de negocio. En el artículo se sostiene que hay limitaciones epistemológicas para prevenir exitosamente las expansiones inflacionarias por la adopción de políticas específicas de inflación y que la adopción de dichas políticas es la causa del “boom” económico que terminó en 2007. También se describe cómo ocurrió la contracción monetaria empezando en septiembre de 2008 y que se ofrece como una explicación para el inicio del declive. Finalmente, una vez el declive inició hubo una respuesta prudente de las autoridades monetarias. Una respuesta que habría sido la imitación de las reacciones de los proveedores de dinero, competidores en un mercado libre y que sería el curso de acción apropiado bajo los actuales acuerdos monetarios.
La teoría económica y financiera del precio: dos enfoques complementarios
Authors: Cadena Lozano Javier Bernardo
Published: July 2018

El análisis de los precios ha sido abordado desde varios enfoques y por ello su tratamiento difiere. No puede decirse que éstos son excluyentes; por el contrario, existe una fuerte relación entre ellos, la que, sin embargo, poco se reconoce en el ámbito académico y empresarial de los teóricos de las finanzas y el marketing, por desconocer la fundamentación económica que subyace en los planteamientos de la teoría financiera del precio. En este artículo se pretende mostrar la fuerte interrelación que existe entre los conceptos económicos y financieros de la fijación del precio, al punto que los segundos surgen como consecuencia de suponer un mercado de competencia perfecta y linealidad en las funciones de ingreso y costo de las empresas. Se demuestra cómo los postulados de la teoría económica neoclásica para la maximización del beneficio implican, a partir del índice de Lerner, maximizar el margen de contribución unitario de un producto; este tema ha sido prioritario en la planeación financiera de las empresas y crucial para el análisis del punto de equilibrio operacional, siendo el pilar que sustenta todo el proceso de fijación del precio de costo más margen en la teoría financiera.
Estructura de capital. evolución teórica
Authors: ZAMBRANO VARGAS SANDRA MILENA , ACUÑA CORREDOR GUSTAVO ADOLFO
Published: July 2018

Este trabajo tiene como objetivo examinar la evolución de algunas teorías sobre estructura de capital, desde el punto de vista de la economía fi nanciera y que han surgido a partir de la década de 1950, con el fi n de poder evidenciar los diversos enfoques surgidos alrededor de este concepto a partir del estudio de diferentes autores. Además se muestra que a pesar de los avances en el estudio de la estructura de capital, aún no ha sido posible llegar a un consenso con respecto a cuál es la teoría que mejor se acerca a las condiciones fi nancieras tanto externas como internas que enfrenta una fi rma. Tampoco se ha podido dar respuesta a la pregunta que en su escrito Myers (1984, p. 575) se plantea acerca de cómo eligen las empresas su estructura de capital. Se construye un cuerpo teórico a partir del análisis desde los mercados perfectos e imperfectos y fi nalmente se resaltan algunos estudios realizados en Colombia con los resultados obtenidos.
Gestión ambiental en la industria: implantación y validación de un modelo de autocontrol
Authors: ATIENZA SAHUQUILLO CARLOS , BARBA SÁNCHEZ VIRGINIA
Published: July 2018

In later years, companies have restated the relationships they keep with their main focus groups, those that are made up by the surroundings in which they develop their activities. So, in order to meet the expectations of the growing number of concerned environmental groups, companies have started to adopt social responsibility practices. This concept has established that companies must have a responsible attitude towards the environment in which they interact in order to maintain a sustainable development. However, sometimes the environmental watch of different company activities is not always easy due to the great amount of environmental aspects generated by factories that many times produce emissions to the atmosphere, grounds and water that can escape control and produce a negative environmental impact. This investigation proposes the development and implementation of an Environmental Management Model that solves the mentioned needs. It is a selfcontrol system that allows the assessment and valuation of the environmental aspects produced by each company facing its possible effects. This model has been implemented in fi ve companies of the food business, being one of the industrial sectors with the most number of productive centers in the Spanish fi eld. It is a case study expressed in a longitudinal form that will allow us to verify its evolution in time and establish the necessary actions to validate such self-control model.
El rol del empresario en la cohesión social
Authors: Santos Hernández Andrés Felipe
Published: July 2018

Caracterizada por una continua marginalidad y constante exclusión social, la sociedad colombiana ha tenido un crecimiento económico aislado del crecimiento social, en donde el atributo social ha tenido eventos no deseables como el desplazamiento, la violencia, la marginalidad juvenil, la indiferencia, el desempleo, etc. El actual estado de estas variables no apoya los procesos de productividad y competitividad del país, lo que genera menos atracción de inversión en diferentes sectores económicos. Es en este escenario donde el empresario debe tomar el rol de agente cohesionador, lograr un cambio en su modelo mental frente a la dirección de su empresa, caracterizándose por mejorar, comprender y ejecutar virtudes destacables en el empresario de modo acorde con lo descrito por Fernando Savater. Así mismo, la empresa logra más sentido de pertenecía en la situación real del país siendo social en su visión, pública en su imagen y privada en su operación (Restrepo, 2009). Tanto se ha hablado de responsabilidad social y cohesión social con pobre enriquecimiento conceptual, a tal punto que el discurso, en la mayoría de los casos, se ha tomado como un apalancamiento fi lantrópico y una actividad crematística que pasa de ser una responsabilidad a una gestión de limosna continua.
Social responsibility of the colombian smes before the globalization
Authors: PALACIO SALAZAR IVARTH
Published: July 2018

This article focuses on analyzing the situation of small and medium enterprises (SMEs) in Colombia before the challenges that are coming for a series of treaties and international trade agreements under the premise that corporate social responsibility of companies & business people starts on the durability of themselves, due to the implications of the closure of companies have for different social and economic aggregates such as employment, exports, investment and contribution to National and Regional Domestic Product.
La innovación estratégica: su caracterización y un posible enfoque desde las ciencias de la complejidad
Authors: PULGARÍN SERGIO , PINEDA LEONARDO
Published: July 2018

The discussion about the corporate problematic and particularly the one about strategic innovation studies is valid around the incapability of many traditional approaches to deal with a concrete and scientific way the comprehension of the problem in a dynamic, undetermined and emergent context. That is the reason why this document presents a summarized approach to the current dimension of the strategic innovation problem in the corporate organization in order to propose its study framed in the science of complexity
Sucesión en empresas familiares. análisis desde la teoría de la agencia. caso: caldas
Authors: MACÍAS RAMÍREZ VÍCTOR HERNANDO , RAMÍREZ OSPINA DUVÁN EMILIO
Published: July 2018

Este artículo es resultado de la investigación titulada “La sucesión en las empresas de familia: un análisis desde la teoría de la agencia”, en el que se exponen los principales enfoques de la teoría de la agencia y su aplicación al caso de las empresas de familia; además se presentan los hallazgos relacionados con las prácticas para la sucesión en la dirección y vinculación de nuevos familiares, en un estudio de siete casos del departamento de Caldas, en Colombia. Para su desarrollo se hace un recorrido por la construcción teórica que diversos autores han realizado sobre conceptos como las empresas de familia, el proceso de sucesión y la teoría de la agencia y la forma como las empresas de familia hacen frente al proceso fruto de la naturaleza finita del ser humano que obliga a la sucesión en la dirección. Los resultados de la investigación permiten recomendar a las empresas de familia la forma como se puede abordar el proceso de sucesión que tarde o temprano deben afrontar. Entre las principales dificultades encontradas para el desarrollo del trabajo está la poca disponibilidad de los directivos de este tipo de empresas para colaborar en los procesos de recolección de información. Los hallazgos permitieron evidenciar la necesidad de seguir explorando diversos aspectos de las empresas de familia.
Apropiación y masificación de las tecnologías de la información y las comunicaciones (tic) en las cadenas productivas como determinante para la competitividad de las mipyme
Authors: RODRÍGUEZ MELO GERMÁN ELIÉCER
Published: July 2018

Innumerables son los beneficios que el uso de las tecnologías de la información y las comunicaciones (TIC) deriva en los procesos empresariales siendo de mayor relevancia el incremento en ventas, la disminución de costos totales, mejora en satisfacción de clientes y proveedores, mayor eficiencia, optimización de la educación del personal, mejoramiento de la comunicación con stakeholders y presencia global. Sin embargo, es evidente una relación directa entre uso intensivo de tecnologías (incluidas las TIC) y desarrollo organizacional, dado el tamaño de la empresa (Grande y Mipyme), ya que si bien la última concentra la mayor población de un país (99.3% en Colombia), es la de menor desempeño (Foro Económico Mundial, 2011). Consecuente con ello y aceptando el papel que se le ha conferido, el Ministerio de TIC de Colombia ha dado paso a una nueva fase de la iniciativa Mipyme Digital, a fi n de masifi car las TIC e internet (50% de la Mipyme al 2014) y a la vez generar más competitividad y productividad en las Mipyme de su país. Se busca así contrarrestar actitudes evidenciadas en estudios recientes (Cisco, 2009; Fundes, 2009; operadores, 2010) sobre la escasa utilidad de las TIC y similar nivel de inversión en las mismas, además de usos marginales como e-mail y pagos bancarios, realizados en hogares o en cafés internet. Esto se confi rma con un asombroso 7% de microempresa que manifi esta contar con internet y TIC (DANE, 2006 y otros). Para lograr tal cometido ha diseñado e implementado una estrategia que basa en tres pilares: concentradores, cadenas productivas y killer applications, acudiendo a alianzas con entidades públicas y privadas. Tal ejecución requiere investigación, desarrollo e innovación antes, durante y después, puesto que se hace imperativo demostrar hipótesis como la determinación de la competitividad de las Mipyme basada en el uso de las TIC.
Análisis comparativo del sistema de “retención en la fuente” para el recaudo del impuesto de renta en colombia y en españa
Authors: FAJARDO CALDERÓN CONSTANZA LORETH , SUÁREZ AMAYA DORA CECILIA
Published: July 2018

El estudio realizado desde el semillero de investigación de tributaria SITUQ logra desarrollar el trabajo de investigación “Análisis comparativo de impuestos de carácter nacional del Derecho Tributario de Colombia y el Derecho Tributario de España”, con el cual se conoce el marco histórico de los impuestos en Colombia; se comprenden los sistemas tributarios; se establece el estado de arte de los impuestos de carácter nacional; se construye un análisis comparativo de sus diferencias y similitudes, y se complementa con el análisis del sistema de retención en la fuente en ambos países. También se analizan los efectos en los mismos al considerar el “Convenio entre el Reino de España y la República de Colombia para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la Renta y sobre el Patrimonio”. El presente artículo da cuenta de uno de los objetivos propuestos donde se logra analizar los elementos básicos del sistema denominado “Retención en la fuente”, creado como mecanismo de recaudo anticipado del impuesto de renta a través del cual asegura la obtención de ingresos como la principal fuente del gasto público de ambos Estados. Con este análisis comparativo se sintetiza y se dan a conocer las características principales, las formas de operar y las obligaciones fi scales que genera el sistema de Retención en la fuente para los agentes de retención en el desarrollo de los hechos económicos, no sólo en Colombia sino también para España, e igualmente se involucran las transacciones entre ambos países como respuesta a la creciente apertura económica y a la aplicación del convenio internacional existente tanto para personas naturales como para empresas, residentes o domiciliadas. Lo anterior es de interés para la comunidad académica y profesional, la cual puede abordar los hechos económicos y fi scales en un ambiente competitivo que exige el mundo actual.
La desilusión democrática en la región andina
Authors: JARAMILLO JASSIR MAURICIO
Published: July 2018

The Andean democracies have succumbed facing the grave institutional crisis with diverse manifestations. The abrupt departure of heads of state, the constant changes in their Constitutions and the reform of basic norms in order to strengthen the Executive power to the detriment of a substantial democracy are some of the issues. These crisis are the mere reflection of a bigger and deeper problem: The profound gap between democracy’s formal establishment and its effective consolidation. In other words, even though the implementation of democracy exists decades ago, there is no citizen appropriation of the system, the levels of social inclusion are precarious and the States don’t have effective management mechanism for the effective management of crisis. To deal with this problem, this article is divided into three parts. In the first place: will the Andean Region be noticed? Meaning, what does the term mean? Is it only geographical or does it have elements beyond that field? Second: will the gap between the formal establishment and the democratic consolidation be explored? Finally: will the theoretical advances in consolidation matters that can be applied in the region be analyzed?
La sugestión del mussolinismo en la experiencia formativa y política de jorge eliécer gaitán
Authors: Palamara Graziano
Published: July 2018

Muchos estudios, directa o indirectamente, han tratado de recuperar los orígenes del gaitanismo y los elementos que más contribuyeron a su desarrollo. Sobre esta línea, el artículo propone presentar una reflexión sobre la influencia que el mussolinismo, como mística del jefe, tuvo en la formación del gaitanismo, dando cuenta del entorno político, cultural y social que Jorge Eliécer Gaitán observó durante su viaje a la Italia de Benito Mussolini, en la segunda mitad de los años veinte, y que luego influyó en su experiencia política