Repositorio Institucional UniAgustiniana
El Repositorio Institucional de la UniAgustiniana administra, preserva y difunde en OPEN ACCESS los documentos académicos de la institución: tesis, trabajos finales de graduación, libros, artículos, resultados de investigación, trabajos docentes, etc. Actualmente está indexado en varios recolectores mundiales de metadatos OAI-PMH que incrementan su visibilidad y permiten la consulta y citación de sus contenidos en todo el planeta, garantizando de este modo el acceso ilimitado y continuo a nuestra producción académica/universitaria.
Recent Submissions
Diferencias Temporarias: Estrategias Para Mitigar los Efectos En El Cálculo De La Tasa Mínima De Tributación Para La Empresa THX S.A.S En Inactividad Operativa
Ingrid Nayibe Ibañez Leal; Geraldine Viviana Espinosa Monsalve; Gerson Manuel Anduquia Rodríguez
This paper analyzes the impact of temporary differences on the Minimum Tax Rate (MTR) or Adjusted Tax Rate (ATR) in the company THX S.A.S., as established in paragraph 6 of Article 240 of the Colombian Tax Statute, incorporated through Article 10 of Law 2277 of 2022 (Congress of Colombia, 2022), with a focus on THX during its operational inactivity in the 2024 taxable period.
A significant risk of overtaxation and distortion of the company’s real economic capacity is identified, arising from temporary differences due to the interaction between the IFRS for SMEs and the provisions of the Tax Statute, which distort the calculation of the MTR, requiring taxpayers to pay at least 15% on adjusted accounting income. However, the analysis evaluates five types of temporary differences: depreciation of fixed assets, impairment of receivables, foreign exchange differences on accounts denominated in foreign currency, inventory valuation, and investment property valuation.
The results show that, despite its operational inactivity, THX S.A.S. faces a disproportionate tax burden even without operating income, which compromises its liquidity and violates the principles of tax equity and proportionality (Constitutional Court of Colombia, 2024).
Consequently, the study proposes and compares three concrete tax planning alternatives, evaluating their differential impact on tax burden, audit risk, and liquidity, in order to ensure a reasonable determination of the MTR consistent with the company’s real economic capacity.
Guía de manejo ambiental para la implementación de buenas prácticas en la disposición final de dotaciones en los proyectos de infraestructura vial
Velasco-Ariza-Diana; Ocampo-Duque-Diego-Andres; Laura Carolina Diaz
One of the most significant environmental challenges related to pollution is the inadequate
disposal of textile waste. Once these materials reach the end of their service life, the majority are
sent to sanitary landfills, contributing to the progressive saturation of these facilities. Among the
activities that directly exacerbate this issue—and which constitutes the focus of the present
analysis—is the final disposal of uniforms issued to personnel working on road infrastructure
projects. Accordingly, this document proposes the development of an environmental guideline
that promotes feasible alternatives for the reuse and valorization of textile waste generated in
such projects. The objective is to mitigate the environmental impacts associated with the
production and disposal of uniforms, reduce contamination of water bodies and soils, and help
prevent further saturation of Bogotá’s sanitary landfills.
Evaluación de la efectividad del procedimiento PM-PC-GC-001 Captación, fidelización y legalización del servicio de certificación y verificación en NaturaCert
Jenny Katherine Arenas Munoz; Gissel Dainne Vivas Molina
This study analyzes the update of the procedure PM-PC-GC-001, “Customer acquisition, retention, and service formalization for certification and verification services” at NaturaCert, which is part of the Commercial Management core process. This procedure plays a key role in customer relationships, operational efficiency, and business sustainability.
As the entry point to certification and verification services, its proper implementation is essential to ensure transparent, agile, and trustworthy processes. Although the procedure has been recently updated, there are still opportunities for improvement, particularly in the standardization of activities, enhancement of internal and external communication, and reduction of response times.
From an academic perspective, this research applies Strategic Quality Management principles in a real organizational context, contributing to the strengthening of the Quality Management System and compliance with international standards such as ISO/IEC 17065.
The methodology includes document review, staff interviews, customer surveys, and internal data analysis, allowing a comprehensive understanding of the process and the outcomes of its implementation.
The expected results aim to determine whether the updated procedure generates significant improvements and to propose actions that enhance customer retention, optimize commercial management, and strengthen trust in NaturaCert as a reliable and transparent certification body.
Propuesta de Implementación de la Metodología DMAIC en la Gestión de Inventarios para la Prestación de Servicios en la Clínica Veterinaria KODIAK
Arguello Sierra Leonardo; Ramírez Carranza Manuel Felipe; Román Leonardo Rodríguez Florián
This proposal aims to implement the Lean Six Sigma methodology in inventory management at the Kodiak Veterinary Clinic, located in the Kennedy district. The main objective is to optimize processes related to the control and supply of medical inputs, medications, and surgical materials, in order to improve operational efficiency and the quality of veterinary services.
Currently, the clinic faces common inventory management issues, such as recurring stock shortages, excess low-turnover products, losses due to expired supplies, and a poorly systematized manual management approach, which generates additional costs and affects service continuity. In this context, the Lean Six Sigma methodology, under the DMAIC framework (Define, Measure, Analyze, Improve, and Control), is proposed as a comprehensive solution to identify and eliminate waste, reduce process variability, and standardize inventory management practices.
The proposal includes the use of specific tools such as Value Stream Mapping (VSM), root cause analysis, ABC/XYZ classification, and statistical process control, among others. Expected outcomes include a significant reduction in obsolete inventory levels, decreased critical stockouts, and improved response times in the medical area. Additionally, it seeks to strengthen an organizational culture focused on continuous improvement and data-driven decision-making.
This research will contribute to improving operational management at the Kodiak Veterinary Clinic.
Implementación de la ficocianina en un producto alimenticio
Angie Valentina Cardenas Avellaneda; Claudia Yamile Salazar González
He purpose of this project is to replace artificial colorings in the food industry by incorporating phycocyanin, a natural pigment extracted from spirulina, notable for its bright blue color and bioactive properties. This protein has demonstrated antioxidant, anti-inflammatory, and hepatoprotective benefits, in addition to its potential as a safe and sustainable food coloring. The study seeks to evaluate the feasibility of including phycocyanin in an edible product, considering aspects of stability, sensory acceptance, and commercial relevance, in line with current trends toward natural ingredients in the food industry. The methodology is structured in three phases. First, the most suitable product to enhance the blue color of the pigment will be defined through a survey of consumer-friendly foods. Subsequently, the conditions for including phycocyanin in the selected product will be established, analyzing variables such as concentration, pH, temperature, and light exposure. Finally, the food product will be developed with the addition of the pigment, and a sensory evaluation will be conducted with tasting panels to assess color, flavor, and texture. This work not only contributes to the field of gastronomy and food technology, but also strengthens research on functional products in Colombia, promoting healthy, natural alternatives with potential market acceptance.