Browsing by Author "Vivas-Fuentes, Leandro"

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Aportes de la lógica difusa en la selección de portafolios
Franco-Gómez, Yuly; Vivas-Fuentes, Leandro
La lógica difusa hace sus primeras apariciones en 1965 con la definición y desarrollo de la teoría de los subconjuntos difusos dada por el académico Lofti Zadeh. Esta teoría es una extensión de las matemáticas para el tratamiento de la incertidumbre y la subjetividad, y con ello se abren nuevos caminos frente al tratamiento de la realidad.
Nivel de educación financiera en los estudiantes de la Facultad de Ciencias Económicas y Administrativas
Rodríguez-Ramírez, Belkis Yulieth; Sánchez-Pérez, Deyna Karim; Torres-Miranda, Mayra Elizabeth; Vivas-Fuentes, Leandro
This research focuses on the level of financial literacy among students in the Faculty of Economics and Administrative Sciences. Financial education is a process through which students improve their understanding of financial products and concepts, developing their capacity for decision-making, since, depending on this; they can achieve financial success with greater certainty. However, students do not have the prior knowledge to correctly manage their financial resources; on the contrary, they do not have these foundations. This is because, as a society, the study of personal financial planning has been underestimated to such an extent that it has become an education that is only taught in the home; Parents pass on the financial knowledge acquired throughout their lives, but the problem lies in the fact that parents have not been instructed in these issues either, making the lessons they teach their children insufficient and even in the worst cases, dissonant with the economic reality of the country where they live, and in the end a vicious circle is evident in which generation after generation repeats the same mistakes, leaving as a consequence, societies enslaved by debts with entities such as ICETEX and commercial banks; Thus leaving a community preoccupied with money and failing to live fully because of a lack of knowledge and management of personal finances.
Oportunidades para la investigación contable en Colombia
Vivas-Fuentes, Leandro; Macías-Cardona, Hugo Arles; Editorial Uniagustiniana
The purpose of this paper is to propose guidelines for future accounting research that allow Colombian researchers to publish their work in international journals indexed in Scopus. For this, we studied three sub-fields of accounting: auditing, accounting education, and taxation. In all these cases, we identified the current status of the discussions, the research questions that remain open, the characteristics of the papers published, the approaches and methods used, and the opportunities for research conducted in emerging economies. Besides proposing studies in these three fields, we present sources where further thematic and methodological details can be found.
Tributación como campo amplio y recurrente de investigación
Vivas-Fuentes, Leandro; Editorial Uniagustiniana
This chapter explores the scientific achievements on taxation between 2008 and 2017 in the areas of management, accounting, economics, and finances in order to identify research fields and propose actions to include Colombian research within international trends.