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
NuggiLand: Tierra de Nuggets Creativos, Explorando Nuevos Sabores, Colores y Formas.
Angely Nikol Gonzalez Pulgarin; Diego Fabian Lara Rios
The NuggiLand project seeks to revolutionize the food industry through the development of an innovative line of nuggets made from chicken, beef, and fish. These products are characterized by creative shapes, vibrant colors, and unique textures, responding to the increasing consumer demand for practical, nutritious, and visually appealing foods. The methodological approach involves documenting production processes, incorporating natural vegetable-based colorants, and developing diverse flavors derived from different types of meat. Additionally, a sensory evaluation will be conducted to assess consumer acceptance and market potential. This project aims to diversify traditional nugget offerings and introduce an innovative product that combines nutritional quality, culinary creativity, and visual appeal, providing an engaging food experience for the whole family. It is justified because it offers an overview of the project and allows the reader to immediately understand the purpose, scope, and expected results.
Retos de la fiscalización a entidades no contribuyentes del Art. 23 del Estatuto Tributario: Hacia un modelo de equidad y transparencia fiscal
Ramirez Martinez Hans Emerson; Jimenez Cardenas Heidi Jakeline; Cepeda Pineda Angela Maria
The technical report analyzes the oversight challenges faced by supervisory and control entities—specifically the National Tax and Customs Directorate (DIAN)—in monitoring non–income tax–paying entities, as outlined in Article 23 of the Tax Statute.
Although these entities are legal bodies that, due to their nature or function, carry out social activities and are exempt from paying income and complementary taxes, some of them engage in commercial and/or business activities that significantly increase their surpluses and assets without proper fiscal oversight. This situation may facilitate tax avoidance or evasion, undermining the principles of equity and fiscal transparency.
The report examines several types of entities—such as churches, labor unions, employee funds, and trade associations—and, based on the research and collected information, finds evidence of commercial activities being conducted.
As a result, the report recommends implementing legal and operational strategies to strengthen and provide effective oversight tools for DIAN, enabling the development of an adequate fiscal model that contributes to the control and sustainability of the tax system with respect to the entities referenced in this article.
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.