Facultad de Ciencias Económicas y Administrativas

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Accidentalidad durante el izaje de cargas en el sector de la construcción. Una mirada mundial de los últimos 10 años Accidents during lifting operations in the construction sector: a global overview of the last 10 years.
Rosas Tovar Maria Fernanda; Diana Derly Bueno Castro
The study analyzes the high rate of accidents in the construction sector, particularly in lifting operations, where the use of equipment, the handling of heavy materials, and the interaction among workers increase risks if not properly managed. Based on a review of scientific literature from the past ten years, it was found that the most common accidents include falling loads, impacts from moving objects, entrapments, and equipment collapse, all resulting from a combination of human, technical, organizational, and environmental factors. These incidents not only cause serious or fatal injuries but also lead to economic losses, project delays, and legal issues. In conclusion, the most effective prevention strategies rely on a comprehensive approach that includes proper equipment maintenance, personnel training, careful planning, constant supervision, and the use of technology, recognizing that safety depends on the integration of all these elements.
Afectación del clima organizacional y la disminución de la productividad en el área de mantenimiento de la empresa Colombia Vive
Sanchez-Ramos, Andrea Jimena; Rojas-Infante, Maira Johana; Alvarez-Galindo, Yeimi; Espitia-Amezquita, Fernando Augusto
The purpose of this work is to analyze how the work environment affects it in the maintenance area of the Colombia Vive company reflected in the decrease in productivity, see job satisfaction and motivation as a strategic tool to generate a positive work environment. Different motivators are proposed to satisfy economic, emotional and personal needs to improve behaviors that affect productivity in the company and guarantee a work environment aligned with corporate policies. Job satisfaction is represented by the Human Resources area to the Managers and partners of the organization as important and vital for the survival of an organization, as well as for its permanence and growth, as well as having people aligned and motivated in their positions. of work. By identifying the different needs and motivations to work is the only way to be able to satisfy them for the well-being of your employees, a dissatisfied employee not only costs the company in performance and quality, the dissatisfaction factor affects the retention of talent generating lack of meaning membership, a new staff does not have the same level of productivity as old staff with experience and knowledge of corporate standards. The behaviors of the maintenance personnel identified mostly by seniority and health problems were analyzed and not all of them are in accordance with the corporate values of the company and aligned with the culture and environment that the organization represents.
AGRICULTURA VERTICAL EN LA ARQUITECTURA URBANA DEL BARRIO EL TINTAL DE LA CIUDAD DE BOGOTÁ: EVALUACIÓN DE SU VIABILIDAD COMO ESTRATEGIA DE SOSTENIBILIDAD.
Samantha Melisa Moreno Molina; Maikol Alejandro Ponguta; Jeeferson Javier Morera Sarmiento; Laura Liliana Linares Romero
This article addresses the environmental crisis and food insecurity in densely populated urban areas, particularly in the El Tintal neighborhood (Kennedy, Bogotá), where the overexploitation of resources calls for innovative solutions. The overall objective is to assess the feasibility of implementing vertical farming systems within the architectural fabric of this neighborhood to establish high-impact guidelines for sustainability and food security. The methodology is based on documentary research with a qualitative approach and an exploratory-descriptive scope. The study integrates project management tools such as the Work Breakdown Structure (WBS), the Risk Matrix, and stakeholder analysis to structure a comprehensive management model. It is concluded that technical and environmental feasibility is high, highlighting 95% water efficiency and the mitigation of the local heat island effect. However, socioeconomic feasibility is limited due to the high initial investment and regulatory gaps regarding commercialization. Final success depends on robust community management that ensures operational sustainability.
Alineación de la Gestión Ambiental bajo la ISO 14001 2015
Bogota Mora, Andrea Paola; Moreno Vasquez, Gloria Esperanza; Tamayo Díaz, Dina Luz; Blanco Portela, Norka
ISO 14001:2015 is one of several tools on environmental management available in today’s market as means to identify the necessary elements to set out the criteria for Environmental Management System (EMS) in the service sector. As model company, AxURE Technologies® S.A allows for the development of various activities to increase market competitiveness and provide essential telecommunications solutions and services to more than 85% of the petroleum industry. After an initial diagnostic that allows the identification of the company’s general conditions, the environmental impact associated to its economic activity, the identification of legal requirements and other elements related to the compliance of ISO 14001:2015, we could indicate the elements the company currently complies with and which must be either implemented or improved upon with reference to its standards. Various units of analysis allowed for the structuring of key elements on the development of the proposal and the recommendations that may be developed within the organization. The company proposes to improve its waste handling, storage and management, for the sole purpose of contributing positively to the environment and its surrounding area. It also offers to improve each one of the elements established in ISO 14001:2015.
Ambigüedad y vacíos normativos en la clasificación del IVA en alimentos (tortillas): implicaciones fiscales y estrategia para reducir la incertidumbre en TORTI S.A.S.
Acosta-Monroy, Ana Lucia; Sánchez-Molina, Ana María; Tocarruncho-Garavito, Deisy Johana; Anduquia-Rodríguez, Gerson Manuel
This paper analyzes the impact of regulatory ambiguity on the tax classification of tortillas produced by TORTI S.A.S. and its effect on the determination of Value Added Tax (VAT) and the generation of tax contingencies. Using a doctrinal and jurisprudential methodology, the constitutional (Political Constitution of Colombia, 1991), legal, and administrative framework governing VAT treatment for bakery products in Colombia is examined. It identifies that the absence of an express definition in Article 424 of the Tax Code (Senate Secretariat, 1992) leads to divergent interpretations as to whether tortillas should be treated as taxable goods or as exempt from the tax. Four viable interpretations are presented and evaluated, based on literal, functional, technical-tariff, and procedural criteria, and the fiscal risk and economic impact of each are weighed. The results demonstrate that tariff classification according to the Andean Nomenclature (NANDINA), complemented by a binding ruling from the Colombian National Tax and Customs Directorate (DIAN), constitutes the most robust strategy for ensuring legal certainty in compliance with tax obligations. It is concluded that the ambiguity detected reflects a deficiency in legislative drafting that requires express intervention from the Colombian legislature to establish objective classification criteria for bakery products and strengthen the principles of legality, equity, and coherence of the tax system.
Análisis acerca de la motivación y felicidad laboral desde la realidad del supermercado Danes, ubicado en el barrio María Paz, localidad de Kennedy, Bogotá, D.C.
Leguizamo-Amaya, Leidy Daniela; Parra-León, Nydia
Happiness at work and motivation at work are factors related to the organizational climate and competitiveness, its importance in organizations lies in the success they can have when implementing management strategies in human talent. This research has a qualitative approach applied to the reality of the Motivation and happiness at work of the organization under study, Supermercado Danes, which is dedicated to the grocery sector, a family organization that since its administration has been developed under the empirical knowledge of its owners. In order to develop the diagnosis, a theoretical review of the most outstanding concepts that define motivation, such as Maslow's theory of needs, Mc Gregor's human relations, Frederick Herzberg's motivation - hygiene, and the respective relationship with the organizational climate as an administrative treatment to achieve happiness at work is made. In the analysis of the results obtained through the observation and the interview to the collaborators and owners of the business, it shows that indeed activities have been created that generate recreation and they recognize the enthusiasm and commitment that this produces, however the same activity of the business has prevented greater quality to the motivational processes, on the other hand in the results of the survey and of the tests made by the collaborators, they show that they take into account the factors that the company provides but nevertheless the same activities of the business distract the good, highlight the negative and present low or average levels of commitment and competitiveness.
Análisis comparativo de la implementación del Monotributo Colombiano vs Argentina, Uruguay, Brasil y Perú.
Rincón Pérez, Jhonatan Hernán; Rojas Gutiérrez, Willian Deivis
In this research work analyzes the implementation of the Monotributo in Colombia compared with four Latin American countries, here you will find explicitly and concretely the main characteristics that have allowed countries like Argentina, Uruguay, Brazil and Peru support this type of tax mechanism, and also, that this mechanism has contributed to the results in terms of formalization, number of taxpayers and tax collection; The latter, in the face of PIB and the proportion of the total national tax revenues in each country. The development of this analysis focuses on identifying the positive and negative aspects of the implementation of this mechanism in Colombia, highlighting the mistakes that have been made on the basis of implementations in the other countries studied, and proposing possible solutions that improve the viability of maintaining the modality of the Monotributo in Colombia, since the results thrown are not the most optimal, nor those expected by the national government.
Análisis crítico del impuesto nacional al consumo de cannabis medicinal en Colombia: inconsistencias tributarias y desafíos normativos en el marco del sistema fiscal
Guzmán-Quintín, Elkin Damián; García-Bello, Shouny Dayan; Cortes-Pachón, Erika Tatiana; Chivara-Palacios, Sandra Yaneth
The paper analyzes the Colombian tax regime applicable to medical cannabis and the tensions between tax regulations, health regulation, and administrative practice, which affect the sector’s development. Based on the study of Law 1787 of 2016, the amendments to the Tax Statute introduced by Law 1819 of 2016, and the regulations issued by INVIMA, it is evident that the National Consumption Tax (INC) taxes cannabis derivatives according to their level of processing rather than their therapeutic purpose. This interpretation, supported by the DIAN, generates a cumulative tax burden of approximately 35% when the INC is added to VAT, increasing treatment costs and limiting access, especially for economically vulnerable patients. The study identifies structural deficiencies such as the absence of a specific tariff heading, the lack of conceptual harmonization between tax and health authorities, and uncertainty regarding the taxable event, the tax base, and product classification within the production chain. Additionally, the analysis of tax revenue between 2017 and 2025 shows initial growth followed by a decline due to regulatory and economic factors, as well as a high concentration of revenue in Bogotá. A comparison with Mexico and Uruguay shows that tax differentiation for medical use and clear regulation support sector development. It concludes that the Colombian regime is inconsistent with public health objectives and requires comprehensive reform aimed at equity and efficiency.
Análisis de caso: Reconocimiento del 100% de las incapacidades por parte de la Contraloría de Bogotá
Arevalo-Mojica, Ximena-Andrea; Manrique-Herrera, Maria-Andrea; Rincon-Malaver, Albeyro; Parra-León, Nidia
This research work consists of the analysis of the current management of disabilities in a district-level entity, such as the Bogotá DC Comptroller's Office, according to the proposal made by the Trade Union Organizations in the Labor Agreement, which intends that the entity covers 100% of the value of the disabilities to its workers. Within the formulation of the problem, it was possible to initially address the legal and regulatory aspects that govern the concepts and guidelines regarding the payment of disabilities in both the private and public sectors. Likewise, the disabilities reported in a given period and the different causes of absenteeism within the entity were statistically analyzed. In the development of said analysis, it was pertinent to review the budget assigned by the Ministry of Finance to the entity, in order to conclude the viability or not of the application of the Trade Union Organizations proposal. As a result of our investigation and the analysis of the information collected, it is intended to help the entity to obtain an overview of the current conditions in terms of the payment of disabilities to workers, and the effects of making the payment of 100% of the same, in order to make decisive and convenient decisions for both parties.
Análisis de causas de rotación en una empresa de abastecimiento del sector salud durante un periodo de cinco meses entre los años 2023 y 2024
Silva-Arias, María Camila; Perea-Montes, Chay; Lagunas-Pinzón, Aura María; Elles-Jaramillo, Simón; Ariza-Matamoros, Liz Katherine
This research project focuses on examining the causes of the high turnover rate experienced by Medife S.A.S., a company dedicated to the supply of inputs for the health sector, during a fivemonth period between 2023 and 2024. A qualitative action research methodology is used, using semistructured interviews as the main means of data collection. The target population consists of employees who left the company during the aforementioned period, with a nonprobabilistic sample of 73.6%. The data obtained is analyzed by categorization with the objective of identifying the key factors contributing to employee turnover. The purpose of this project is to provide knowledge to improve talent retention in the company and serve as a basis for future research on this topic.
Análisis de insatisfacción laboral por medio del cuestionario S 20/23 y su incidencia en el índice de rotación de personal operativo de una empresa de flores
González-Cristancho, Nidia Yazmín; Parra-León, Nidia
The general objective of this project is to analyze the turnover rate of operational personnel of the company Flores Silvestres, because it has been evidenced that, in that company, the turnover of operational personnel is very high if compared to that of the administrative staff. However, to achieve this objective, a series of steps was proposed in order so that the obtaining of results was in a logical and coherent way with the defined objectives, that is, the specific objectives were guided to the identification of the sociodemographic differences of the operational employees of the company, in addition to the determination of the variables that generate labor dissatisfaction and their influence on the productivity of the company and finally recognize the perception of the operational workers of the wildflowers company and their commitment to the institutional mission. To achieve this, a group of 80 operational employees was applied the questionnaire S 20/23, and a sociodemographic survey, tools with which an appropriate diagnosis of employee job satisfaction could be made and served as a basis for determining the incidence of job dissatisfaction, with the rate of staff turnover in the company.
Análisis de la influencia de las situaciones personales y familiares en el comportamiento emocional de los empleados de Wynwood House SAS.
Rico-Duran, Fabián Santiago; Arévalo-Gómez, Zuleimy Dayan; Sáenz-Chacín, Wendy Nataly; Ahumada-Velásquez, Maryi Tatiana; Parra-León, Nydia
This research aimed to study the personal and organizational factors influencing the emotional behavior of Wynwood House S.A.S. employees and their impact on organizational performance. It should be noted that the organization has observed a correlation between increased emotional distress, such as stress, frustration, and anxiety, and negative results over a three-year period. A survey of 28 employees revealed that the majority of the causes of emotional distress are organizational—lack of recognition, pressure to meet targets, tight deadlines, and excessive workload—although new personal problems also emerged. The research concluded that emotional distress negatively affects interpersonal relationships and performance. The study concludes that Wynwood House S.A.S. must implement actions aimed at promoting emotional well-being and thereby managing psychosocial risk. Therefore, it is recommended that the company establish employee recognition programs, provide emotional support, develop empathetic leadership, equitably redistribute workloads, and create spaces for assertive communication. All of these are aimed at improving the quality of the work environment, employee satisfaction, and performance. Keywords: Strategic management, Foresight, Organizational culture, Leadership, Emotional behavior, Human talent, Emotions.
Análisis de la calidad de vida laboral y los factores riesgo psicosocial de los funcionarios del CCV del INPEC del Establecimiento la Blanca de Manizales Caldas, Colombia en 2021
Cañón-Buitrago, Paula Andrea; Cardona-Patiño, Maria Eugenia; Delgado-Arias, Luz Adriana; Parra-León, Nydia
The general objective of this research was to determine the quality of working life and the psychosocial risk factors in the employees of the CCV of the INPEC, in their professional work. Through the quantitative approach, a field research, descriptive level and non-experimental design was carried out. The sample consisted of 30 dragoneers who provide service in the La Blanca establishment in Manizales, Caldas. To obtain the information, a survey-type instrument with a Likert scale was used, consisting of 54 questions. The conclusions of the study were: 1) the factors that generate tension to the dragoneers are physical aggressions, excessive work, monotonous work, the number of officials for the prison population, the general conditions of the work environment and the lack of resources materials for the performance of their duties. 2) Dragoneers consider that their work environment is positive, they stated that they have job stability and there are no major problems with superiors. However, despite not considering verbal aggression as a source of tension, the risk of suffering a physical aggression is a stressor. It can be affirmed that dragoneers do not present a high level of stress despite working in a penitentiary. 4) The surveyed officials feel satisfied with their work. 5) regarding the quality of work life, they stated that both their quality of work and personal life is high. They reported experiencing well-being and that they feel satisfied with themselves in relation to the work they do.
Análisis de la carga física laboral y su relación con el dolor cervical en trabajadores administrativos-Analysis of physical workload and its relationship with neck pain in administrative workers
Galindo-Figueroa, Diana; Bueno-Castro, Diana
This monograph analyzes the relationship between physical exertion and neck pain in office workers in a context characterized by increased sedentary work and intensive use of digital technologies. The main problem is the high incidence of neck pain in this occupational group, primarily related to prolonged periods of sitting, constant neck flexion, and few changes in posture during the workday. The overall objective was to analyze the available scientific evidence on neck pain and its relationship with exercise, posture, and cervical mobility factors.
Análisis de la contribución de un “Business Partner” de gestión humana en los factores estratégicos en el negocio Funtrition en el año 2021
Moreno-Romero, Andres-Ricardo; Bozón-Jerónimo, Blanca-María; Parra-León, Nydia
The objective of the present work is to evaluate the analysis of the contribution of a “Business Partner” of human management in the strategic factors in the Funtrition business, helping to potentiate its human capital. In this way, this analysis is focused on the leaders of each of the areas, achieving the impulse of transformational leadership, finding tools for the development and improvement of emotional intelligence within the most critical points within the business. From the definition of the strategic factors, the management of Human Resources leaders will be redefined as those business partners to adopt those challenges of the organization through the analysis of the current competencies, performance, strengths and weaknesses and those expected to adopt tools by HR leaders, the functionality of its operating model and the characteristics of its training and development plans. Throughout the study, there was congruence in the competencies, business vision and trust generation considered relevant and the lack of adaptability and deficiency in performance metrics as barriers to fluidly adopt the proposed strategies, which is probably influenced by a traditional passive attitude and lack of skills in HR, achieving organizational restructuring and positive experiences in strategic initiatives motivating more incorporations but these are overshadowed by a poor selection of tools and their adaptation to processes, there is waste or interference between roles those of HR and training and development plans do not have explicit objectives related to economics. Defining strategies towards HR proactivity in terms of economics, improving the functionality of current operating models and recognizing the evolution of the digital economy and promoting its adoption as a positive change represent three strategic factors that HR must try to successfully meet the challenges imposed by the evolving digital economy.
Análisis de la cultura organizacional y liderazgo de los sistemas de gestión de salud y seguridad en empresas pequeñas. Una revisión de los últimos 10 años en Latinoamérica
Quintero-Sambony, Adriana Marcela; Martínez-Rincón, Mabel Lizeth; Guerrero-Cordero, Raymundo Nicolás ; Bueno-Castro, Diana Derly
This research aimed to analyze organizational culture and leadership in occupational health and safety management systems (OHSMS) in small Latin American enterprises over the last 10 years (2016–2026). The study was conducted using a qualitative, descriptive approach, based on a documentary review of indexed journal articles and other academic sources on safety culture, leadership and management systems in SMEs. A documentary analysis matrix was developed with 25 selected articles that met the inclusion criteria defined for the research, in which levels of organizational culture, leadership styles and organizational characteristics related to preventive management were identified. The results show that, in Latin American SMEs, reactive and calculative safety cultures predominate, with specific advances toward proactive and generative levels when top management assumes safety as a strategic value. It is also highlighted that transformational and participative leadership styles contribute to preventive commitment, mutual care among workers, and the consolidation of more sustainable management systems, in contrast to authoritarian, transactional, or delegative styles. In conclusion, strengthening the linkage between organizational culture, leadership and OHSMS is necessary to transform preventive culture and respond to the needs of small Latin American enterprises beyond mere legal compliance.
Análisis de la exactitud, integridad y autenticidad de sus registros contables y declaraciones presentadas a la administradora de impuestos sobre la situación real de la compañía HD soluciones integrales SAS en Bogotá 2017-2019
Ropero-Castro, Ingrith Carolina; Galvis-Cartagena, Andrea Liliana; González-Orjuela, Andrea Margarita; Rivera-Vásquez, José Gregorio
This work carried out an analysis of the accuracy, integrity and authenticity of the accounting records and declarations presented to the Tax Administrator on the real situation of the company HD SOLUCIONES INTEGRALES SAS in the city of Bogotá for the period 2017-2019, with which alleged administrative practices were observed which affected the cost system in commercial operations, although the company presented to the National Tax and Customs Directorate (DIAN) the accounting records, bad advice and administrative practices that lacked ethics, It demonstrated that the company HD SOLUCIONES INTEGRALES SAS committed alleged irregularities in the supply of goods and services to state entities, mainly municipal ones.
Análisis de la gestión ambiental para la empresa ZN’S QUÍMICOS S.A
CASTAÑEDA LÓPEZ, LEIDY JOHANNA; GUZMÁN HERNÁNDEZ, MANUELA ALEJANDRA; Blanco Portela, Norka
Sustainable development is one of the main concerns of the human being. More and more countries, companies and individuals are trying to combat climate change by making more responsible use of natural resources in order to reduce as much as possible the erosion of the earth. An analysis of environmental management arouses great interest because of the advantages that can generate in a company. Carrying out an environmental management plan in an organization achieves an efficient management of natural resources, reduction of waste and emissions, savings in costs and an improvement in the corporate image. The objective of the environmental management analysis is to improve the environmental performance of companies. The purification of residual waters does not stop being one more activity between the multiple industrial activities and although it treats of an activity in himself beneficial for the environingingment has certain influence in the surroundings. In order to evaluate the situation regarding the environment of an environmental management analysis, it is necessary to have previously identified those environmental aspects likely to generate impacts on the environment. Based on these criteria, a methodology is proposed for the analysis of the environmental aspects associated with an Environmental Management Plan, which is embodied in a Model of Analysis Units matrix.
Análisis de la relación entre satisfacción y productividad laboral en el Hospital la Misericordia E.S.E. San Antonio Tolima en el primer semestre del año 2026
Celis-Mesa, Carlos Alberto; Rodríguez-Sánchez, Bibiana Paola; Trujillo-Murillo, Claudia Marcela; Ariza-Matamoros, Liz Katherine
This study aims to analyze the relationship between job satisfaction and employee productivity at Hospital La Misericordia E.S.E. in San Antonio del Tolima during the first half of 2026, driven by the need to understand how working conditions and well-being influence performance and the quality of healthcare services. To carry out the research, a mixed-method approach was employed, enabling the collection of both quantitative and qualitative data through staff surveys, which facilitated the analysis of their perceptions regarding the work environment, assigned duties, and available resources. The findings reveal a predominantly positive perception, highlighting interpersonal respect, teamwork, and support from supervisors, along with favorable levels of motivation and job stability. Nevertheless, opportunities for improvement were identified in wellness and training programs. In general, job satisfaction significantly affects staff productivity, thereby contributing to the strengthening of the organizational climate and the quality of healthcare services.
Análisis de la rotación y selección del personal en el cargo de operaciones de producción en la empresa Acerías Paz del Río en el año 2025
Mendivelso-García, Ingrid Yineth; Castro-Aroca, Deydy Andrea; Fonseca-Acevedo, Mónica Elizabeth; Parra-León, Nydia
This project analyzes the staff turnover and the selection process for the position of utilities operator at the company Acerías Paz del Río during the year 2025. Through a mixed- method research approach, which includes both qualitative and quantitative techniques, several factors were identified that influence employee retention, the challenges in the selection process, and the working conditions that affect the organizational environment. The results show weaknesses in the evaluation of soft skills, lack of clarity in job functions, work overload, demanding shifts, and limited opportunities for growth, all of which increase turnover and affect productivity. Based on these findings, strategies are proposed to improve the selection process, strengthen induction and support, review compensation, and promote working conditions that benefit the human talent area. The analysis makes it possible to suggest actions that optimize human talent management and contribute to the operational stability of the organization.

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