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
Evasión del IVA asociada al contrabando en Colombia: cuantificación de pérdidas fiscales, distorsiones de mercado y evaluación del control aduanero
Geraldine Michel Pinzon Barrteo; Gonzalo Barrios Meneses; Jerson Rico Bernal; Gerson Manuel Rodriguez
This research analyzes tax evasion derived from smuggling and its economic effects in Colombia during the 2018–2022 period, with emphasis on Value Added Tax (VAT) revenue losses and market distortions generated by illegal trade. Through a quantitative descriptive-correlational approach, the magnitude of smuggling, associated tax evasion, and the effectiveness of government control measures were estimated.
The findings show that cumulative smuggling reached USD 34.496 billion, with technical smuggling through under-invoicing as the predominant modality, generating an estimated VAT evasion of nearly USD 5.672 billion. Likewise, a high incidence was identified in sectors such as textiles, footwear, cigarettes, electronics, and medicines, all of which significantly affect fair competition and public revenue collection.
The study concludes that VAT evasion associated with smuggling constitutes a structural problem that weakens public finances, generates unfair competition, and limits the effectiveness of fiscal policies. Although progress has been made in customs control and enforcement measures, institutional weaknesses persist, requiring comprehensive strategies to strengthen tax collection and reduce market distortions.
Producción y comercialización de cacao orgánico
Cristian David Sánchez González; Mileidy Milena Contreras Bastos; Natalia Lozano Mosquera
This article analyzes the production and commercialization of organic cocoa in the municipality of Santa Rosa del Sur, Bolívar (Colombia), focusing on the APROCASUR producers' association, which brings together more than 400 farmers engaged in illicit crop substitution through sustainable agroforestry systems. The central problem identified is the absence of structured management models that would enable small producers to overcome the technical, organizational, and commercial gaps limiting their access to specialized markets and organic certifications. In this regard, the research is guided by the following question: How can the design and implementation of an organic cocoa production and commercialization model, based on project management tools, improve the productivity, certification, and profitability of small producers in the municipality of Santa Rosa del Sur, Bolívar, by 2026? The research employs a mixed methodological approach - quantitative and qualitative- with a descriptive and exploratory scope, using structured Likert-scale surveys and semi-structured interviews as data collection instruments, analyzed through triangulation and descriptive statistics. The results show that cocoa producers have planning and crop management processes mainly guided by the association leaders and technical staff, who play a fundamental role in organizing production, implementing good agricultural practices, and making production decisions. Likewise, it was identified that producers carry out activities related to crop management such as pruning, pest control, fertilization, and crop evaluation; however, there are weaknesses in budget preparation, risk assessment, and financial planning. Regarding commercialization, it was found that it is mainly carried out through the association. As a proposed solution, a production and commercialization model is designed based on the standards of the Project Management Institute (PMI/PMBOK), aimed at optimizing profitability, strengthening organic certification, and improving the competitive positioning of the region's cocoa in national and international markets by 2026.
Mejora del Proceso de Seguimiento de Actividades del Personal Técnico en el 1 Departamento de Facilities & Property de SGS Colombia Holding S.A.S. Ubicado en Bogotá D.C
Calcetero-Rueda Juan Augusto; Carlos Julio Castaneda Blanco
This document presents a comprehensive proposal to optimize the technical monitoring
process of SGS Sutherland's Facilities Department through the planned implementation of a
digital workflow: data capture with Microsoft Forms, consolidation in template.xlsx, bulk upload
to iSmart, automation with Power Automate, repository in SharePoint/OneDrive, and
visualization in Power BI. The proposed action plan includes diagnostics, design of standardized
forms, configuration of automated workflows, acquisition of essential equipment (tablets),
training for technical staff, and development of an operating manual.
Diseño de un plan de eficiencia energética conforme a la norma ISO 50001 y los principios del desarrollo sostenible en empresa de transporte público de pasajeros en Medellín
Romero Hernández Andrés Santiago; Sepúlveda Otálvaro Angie Juliana; Laura Carolina Diaz Ospina
The purpose of this study was to carry out an energy diagnosis in a public passenger
transport company located in the city of Medellín to establish a baseline of energy
consumption, identify critical processes, and propose improvement actions that enhance energy
efficiency in its operations in line with the ISO 50001:2018 standard. To achieve this, the
average monthly energy consumption was analyzed, the processes with the greatest impact
were categorized, and the indirect CO2e emissions associated with energy use were estimated.
The analysis allowed for the proposal of improvement strategies aimed at optimizing the energy
load of electric buses, modernizing lighting systems, and strengthening the energy culture
among staff. Furthermore, the study contributes to the achievement of the sustainable
development goals by promoting a more efficient use of energy and helping to reduce the
carbon footprint within the operation.
These findings demonstrate that the implementation of energy management systems
(EnMS) provides a solid foundation for future research that aligns with the ISO 50001 standard.
Autoetnografía para la creación del videoclip “La Vida” de la banda Los Cocoa
Eric Leonardo Lamus Gomez; Eric Leonardo Lamus Gomez
This document describes the creative, aesthetic, and logistical process
behind the music video “La Vida” by the band Los Cocoa, addressing key topics
such as production challenges, art direction, cinematography,
editing, and interdisciplinary collaboration for an academic project,
through an autoethnographic lens. Many of the arguments
present in the process will be explored, such as creative decision-making and the technical obstacles
that affected both the final result and the relationships with the band, taking into
account the approach from direction to the final product.
In this document, we will also find a critical reflection on
the experience, the learning outcomes acquired, and the challenges that arose
during production and while working with a team, taking into account an
academic context rather than a real-world one. This is done with the aim of contributing professionalism and dedication
on a non-profit basis. The sole justification throughout is to learn more and more.
Keywords: Autobiography, Music video, audiovisual production, aesthetics,
collaboration.