Suma de Negocios最新文献

{"title":"The relevance of the European Audit Reform from the perspective of auditors","authors":"Victor Nunes, Fábio Henrique Ferreira de Albuquerque, Gabriel Correia Alves","doi":"10.14349/SUMNEG/2021.V12.N26.A6","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A6","url":null,"abstract":"R E S U M E N La relevancia de la reforma de la auditoría europea desde la perspectiva de los auditores externos The relevance of the European Audit Reform from the perspective of auditors Victor Nunes1, Fábio Henrique Ferreira de Albuquerque2 y Gabriel Correia Alves3 1 Master in Auditing. Instituto Politécnico de Lisboa, Portugal. Correo electrónico: victor_nunes31@hotmail.com. ORCID: 0000-0003-1515-5286. 2 PhD in Economic and Business Sciences. Professor, Instituto Politécnico de Lisboa, Portugal (Corresponding autor). Correo electrónico: fhalbuquerque@iscal.ipl.pt ORCID: 0000-0001-8877-9634. 3 Audit Specialist with public evidence. Professor, Instituto Politécnico de Lisboa, Portugal. Correo electrónico: gcalves@iscal.ipl.pt ORCID: 0000-0001-6894-6992. Received on November 13, 2020 Accepted on January 23, 2021 Online on January 29, 2021","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":"52-63"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modelo de minería de datos para el análisis de la productividad y crecimiento personal en las mujeres emprendedoras: el caso de la Asociación las Rosas","authors":"Carlos Javier Martínez Moncaleano, Ofelia Palencia Fajardo","doi":"10.14349/SUMNEG/2021.V12.N26.A3","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A3","url":null,"abstract":"The research objective was to implement appropriate data mining techniques in the analysis of a social enterprise, considering the question: what are the most appropriate classification models to evaluate the productivity and personal growth of the entrepreneurs of Association las Rosas? Considering social learning related to business growth and personal development. A survey based in systematized information on the characterization of the business and personal development of the sample was taken as a basis; The first model made it possible to establish that productivity was determined by aspects such as the amount of debts that finance the undertakings, as well as the type of financing thereof. The second model established that female entrepreneurs perceive their personal growth and development will take place in the long term.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"23-30"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Aspectos clave del plan de negocios para emprender en el contexto colombiano","authors":"Gerson Jaquin Cristancho Triana, Fabian Arley Ninco Hernández, Yezid Alfonso Cancino Gómez, Laima Catherine Alfonso Orjuela, Pedro Elías Ochoa Daza","doi":"10.14349/SUMNEG/2021.V12.N26.A5","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A5","url":null,"abstract":"Gerson Jaquin Cristancho Triana1, Fabian Arley Ninco Hernández2, Yezid Alfonso Cancino Gómez3, Laima Catherine Alfonso Orjuela4 y Pedro Elías Ochoa Daza5 1 Cd. Magíster en Gestión de Organizaciones. Docente investigador Universidad ECCI, Bogotá, Colombia. (Autor de correspondencia). Email: gcristanchot@ecci.edu.co, gersonjct@gmail.com. ORCID: 0000-0002-2009-6893. 2 Magíster en Gestión de Organizaciones. Docente de planta Universidad ECCI, Bogotá, Colombia. Email: fnincoh@ecci.edu.co. ORCID: 0000-0002-3898-6034. 3 Magíster en Mercadeo. Docente investigador Universidad ECCI, Bogotá, Colombia. Email: ycancino@ecci.edu.co. ORCID: 0000-0002-1961-9052. 4 Publicista. Docente asociado Universidad ECCI, Bogotá, Colombia. Email: lalfonsoo@ecci.edu.co. ORCID: 0000-0001-5079-0686. 5 Magíster en Publicidad. Docente asociado, Universidad ECCI, Bogotá, Colombia. Email: pochoad@ecci.edu.co. ORCID: 0000-0002-3769-5673 . Recibido el 25 de septiembre de 2020 Aceptado el 14 de enero de 2021 Online el 29 de enero de 2021","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"41-51"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Aislamiento social obligatorio: un análisis de sentimientos mediante machine learning","authors":"Carlos Alberto Arango Pastrana, Carlos Fernando Osorio Andrade","doi":"10.14349/SUMNEG/2021.V12.N26.A1","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A1","url":null,"abstract":"To reduce the rate of contagion by Covid-19, the Colombian government has adopted, among other measures, for mandatory isolation, with divided opinions, because despite helping to reduce the spread of the virus, it generates mental and economic problems that are difficult to overcome. The objective of this document was to analyze the underlying sentiments in the Twitter comments related to isolation, identifying the topics and words most frequently used in this context. A machine learning algorithm was built to identify sentiments in 72,564 posts and a social network analysis was applied establishing the most frequent topics in the data sets. The results suggest that the algorithm is highly accurate in classifying feelings. Also, as the isolation extends, comments related to the quarantine grow proportionally. Fear was identified as the predominant feeling throughout the period of confinement in Colombia.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"1-13"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Análisis de la información financiera en torno al informe del auditor de las empresas del MILA","authors":"Julián Esteban Zamarra Londoño, Belky Esperanza Gutiérrez Castañeda, Daniela Pérez Noreña","doi":"10.14349/SUMNEG/2021.V12.N26.A7","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A7","url":null,"abstract":"In the current enterprise context, the generation of transparent and good-quality financial and non-financial information is fundamental for adequate decision-making. Considering this context, this paper aims at evaluating the relationship between an audit report and the variation of the financial information of the companies who have a participation in the stock exchanges markets of the MILA countries over the period 2012- 2018. A quantitative approach was used in this investigation, using Logit and Probit models. As results, the outlined model predicts, to a great extent, that an auditor’s unqualified opinion translates into financial information variables’ positive behavior. Also, a great correlation between the audit firm, especially if it is a Big Four, and company income was found, which translates into favorable audit reports.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"19 1","pages":"64-72"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Adaptación del sistema táctico de inteligencia para la toma de decisiones militares ante una pandemia","authors":"Eider Yovanny Vargas","doi":"10.14349/SUMNEG/2021.V12.N26.A2","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A2","url":null,"abstract":"The purpose of this work is to identify a tool that allows a military decision maker at the tactical level to manage the military resources available in the event of a pandemic. The research focused on finding and adapting an epidemiological mathematical model to process data collected in a military jurisdiction and with it the development of prospective scenarios in a military jurisdiction in the event of a pandemic. The results indicate that in the face of a pandemic, military decision makers must have a model of prospective scenarios and the adaptation of the intelligence process, especially the means of searching for information and the recording and analysis instruments to diligently manage the available resources. It is concluded that, given the appearance of a pandemic in a place with geographical conditions that hinder rapid accessibility and administrative support, military decision makers require a procedure that allows rapid adaptation to the new tactical scenario.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"14-22"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Las Spin-offs universitarias en Andalucía: un estudio de situación","authors":"Magdalena Cabrera-Blanco, Macarena Pérez-Suárez, Isadora Sánchez-Torné","doi":"10.14349/SUMNEG/2020.V11.N24.A1","DOIUrl":"https://doi.org/10.14349/SUMNEG/2020.V11.N24.A1","url":null,"abstract":"Magdalena Cabrera-Blanco1 , Macarena Pérez-Suárez2 e Isadora Sánchez-Torné3 1 Máster en Consultoría Económica y Análisis Financiero. Docente de Educación Secundaria, Universidad de Sevilla, Sevilla, España. Correo electrónico: madylusister@gmail.com ORCID: 0000-0003-1747-1135 2 Doctora en economía. Docente e Investigadora del Departamento de Economía Aplicada III, Universidad de Sevilla, Sevilla, España. (Autor de correspondencia) Correo electrónico: mperez32@us.es, ORCID: 0000-0003-4682-3873. 3 Máster en Estudios Avanzados en Dirección de Empresas. Docente e Investigadora del Departamento de Economía Aplicada III, Universidad de Sevilla, Sevilla, España. Correo electrónico: isanchez6@us.es, ORCID: 0000-0003-2749-2896 Recibido el 9 de septiembre de 2019 Aceptado el 5 de diciembre de 2019 Online el 27 de enero de 2020 Códigos JEL: D02, I20, M13, R58 Palabras clave Spin-off universitaria, emprendimiento, transferencia de conocimiento, educación superior, Andalucía. Esta investigación versó sobre las Spin-offs universitarias creadas en las universidades andaluzas bajo la hipótesis de que estas empresas se crean en periodo de crisis económica y ostentan unas características propias. Se utilizó una encuesta diseñada y estructurada, con varios campos como los datos económicos, los recursos humanos, I+D+i y la ayuda recibida por las OTRI. Un estudio empírico se realizó a una muestra de 32 de una población de 178 Spin-offs. Los datos obtenidos mostraron cómo las Spin-offs universitarias andaluzas son competitivas gracias a la I+D+i desarrollada dentro de las mismas y a la alta cualificación de capital humano. © 2020 Fundación Universitaria Konrad Lorenz. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (http://creativecommons. org/licenses/by-nc-nd/4.0/).","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"1-11"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45520070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"El marketing de influencias y su efecto en la conducta de compra del consumidor millenial","authors":"Jorge Manuel Cueva Estrada, Nicolás Armando Sumba Nacipucha, Fabián Isaac Villacrés Beltrán","doi":"10.14349/SUMNEG/2020.V11.N25.A1","DOIUrl":"https://doi.org/10.14349/SUMNEG/2020.V11.N25.A1","url":null,"abstract":"","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"99-107"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43694264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Principios del pensamiento complejo en la formulación de políticas energéticas sustentables","authors":"Rubén Alexander Acevedo Rueda, Carmen Luisa Vásquez Stanescu, E. Torres","doi":"10.14349/sumneg/2020.v11.n24.a8","DOIUrl":"https://doi.org/10.14349/sumneg/2020.v11.n24.a8","url":null,"abstract":"","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"73-83"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45337055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Imaginario social de seguridad en compra y uso del casco para motociclistas","authors":"Sara Avendaño Serna, Dorancy González Rúa, Y. Muñoz, María Claudia Mejía-Gil","doi":"10.14349/sumneg/2020.v11.n24.a4","DOIUrl":"https://doi.org/10.14349/sumneg/2020.v11.n24.a4","url":null,"abstract":"Sara Avendaño Serna1, Dorancy González Rúa2, Yaromir Muñoz3, María Claudia Mejía-Gil4 1 Magíster en Mercadeo, empleada de Inducascos Egresada Universidad EAFIT, Medellín, Colombia. Correo electrónico: sara.avend@gmail.com, ORCID: 0000-0003-3644-8846. 2 Magíster en Mercadeo, empleada de La Receta y Cía. Egresada Universidad EAFIT, Medellín, Colombia. Correo electrónico: dorancygr@gmail.com, ORCID: 0000-0002-4381-590X. 3 Doctor en Administración, docente investigador Universidad EAFIT, Medellín, Colombia. Correo electrónico: ymunoz@eafit.edu.co, ORCID: 0000-0003-3292-1632. 4 Doctora en Ciencias Sociales, docente investigador Universidad EAFIT, Medellín, Colombia. (Autor de correspondencia) Correo electrónico: mmejiagi@eafit.edu.co, ORCID: 0000-0003-4162-6635. Recibido el 4 de diciembre de 2019 Aceptado: 10 de febrero de 2020 Online: 16 de febrero de 2020 Códigos JEL: I12, J28, M31 Palabras clave Cascos, certificación, motociclista, normatividad, seguridad, imaginario social. Los motociclistas presentan la mayor tasa de mortalidad por incidentes de tránsito, por lo que el uso del casco se concibe como el principal elemento de seguridad. Este artículo tiene como objetivo identificar los imaginarios sociales de seguridad presentes en la compra y uso de cascos para motociclistas en Medellín, Colombia. Se realizó una investigación exploratoria descriptiva con la aplicación de cinco observaciones y tres grupos focales, y se aplicaron 321 encuestas a motociclistas de los niveles socioeconómicos 2 al 4. Entre los hallazgos más relevantes se encuentra que el imaginario de la seguridad en los cascos se asocia con aspectos normativos y algunos aspectos físicos del producto; al respecto, se evidencia que en la población joven el mensaje proveniente de la autoridad ha logrado un resultado positivo, pues ellos, a diferencia de los adultos, tienen mayor determinación sobre este criterio de uso. Este artículo puede aportar a decisores de política pública respecto al uso de los cascos en el país y abre la puerta para estudios relacionados con los imaginarios de otros actores viales como los peatones, conductores de vehículos particulares y públicos, entre otros. © 2020 Fundación Universitaria Konrad Lorenz. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (http://creativecommons. org/licenses/by-nc-nd/4.0/).","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"34-41"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48466624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}