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
Posible doble moral fiscal por la implementación del impuesto a los azúcares y ultra procesados que más afectan la salud pública en Colombia
Vallejo-Bermúdez, Julieth; Blanco-Sánchez, Karen; Henao-Forero, Jose; Anduquia-Rodriguez, Gerson Manuel
Potential double taxation arises when a tax seeks to promote social welfare, such as health, but generates negative economic impacts on the companies that produce the taxed products without offering sufficient support to mitigate these effects.
In Colombia, the tax on sugar-sweetened beverages and ultra-processed foods seeks to reduce the consumption of these products, related to diseases such as obesity, and generate tax revenues. However, sectors such as the Colombian Federation of Shopkeepers and Small Shops, represented by Javier Galindo, warn about the negative impact on the economic stability of small businesses, which face unstable prices and the loss of customers. Internationally, the tax is seen as a pioneering model in Latin America, with experts such as Guillermo Pareja highlighting Colombia's leadership in fiscal policies for health. However, organizations such as the National Association of Industrialists of Colombia warn of a significant increase in prices, especially affecting small producers and businesses. This situation poses a challenge in balancing public health objectives with the fiscal and economic realities of the affected companies. A detailed analysis is needed to evaluate the economic effects and legislative justification, comparing with other countries such as Mexico, to ensure that public health and fiscal equity objectives are achieved.
Uso de herramientas cinematográficas en la elaboración de una estrategia pedagógica que aumente la motivación y promueva el aprendizaje autónomo del inglés, como segunda lengua extranjera en adultos
Murillo-Rozo, Mishell Tatiana; Cardenas-Alférez, Astrid Milena; Moreno-Bolaños, Nelcy Janeth; Rosso-Jaimes, Miguel Antonio
This work proposes an innovative pedagogical strategy that uses cinematic tools to increase motivation and promote autonomous learning of English as a second language for adults. The proposal focuses on leveraging audiovisual resources from film and television with the aim of sparking interest in learning a new language in an entertaining and meaningful way. Additionally, a flexible methodology is proposed that adapts to the time constraints and availability of the students, allowing for a more accessible, dynamic, and individualized approach. By integrating elements of entertainment into the educational process, the goal is not only to improve the learning experience but also to facilitate the effective and natural acquisition of the language. This strategy aims to enhance linguistic skills, foster greater cultural and social connection, and prepare students to communicate with confidence in a globalized and diverse environment.
Evaluación de la tasa mínima de tributación para la empresa Laboratorios X en el año gravable 2023
Pérez-Castillo, John Alexander; Torres-Gómez, Oscar Oswaldo; Mina-García, Harlinson; Anduquia-Rodriguez, Gerson Manuel
This document presents the research realized by the authors about the Minimum Tax Rate (MTR) introduced in Colombia through Law 2277 of 2022, which aims to increase tax income by ensuring a minimum contribution to the system and has generated controversy regarding its potential violation of constitutional principles. To evaluate this regulation and its effects, the authors used information from the company Laboratorios X.
To begin the investigation, the financial statements of the study company were reviewed, primarily focusing on temporary differences, seeking to demonstrate how these are taxed in advance and how this could affect the company in future periods.
Subsequently, the study focuses on examining the implications of the minimum tax rate on the liquidity and profitability of Laboratorio X, identifying how the MTR affects its ability to meet short-term financial obligations and its overall economic performance through an analysis of indicators.
Finally, the study will determine if the Minimum Tax Rate creates competitive disadvantages for Laboratorio X compared to other companies in the sector at the national level, determining whether the additional fiscal burden significantly or uniquely affects it.
Desarrollo de una aplicación web enfocada al análisis y la gestión del módulo de producción en un ERP: Planificación de pedidos y Tack Time
Cañizares-López, Kevin Esteban; Rodriguez-Vega, Valerie Alejandra; Alonso-Villalba, Mauricio
This documentation defines the production module in an Enterprise Resource
Planning System (ERP), aimed at the Universitaria Agustiniana in the Faculty of
Industrial Engineering, within it is the production system and two additional
subsystems are immersed therein. defined as Orders and Tack Time. The main
objective of this development is to support the industrial activities of manufacturing companies in academia. The document defines the important factors of this development, such as its planning, identification of the problem and scope of the solution. The system includes reports and forms to generate an active relationship with users, effectively showing each of the activities that are essential to avoid losses in a company or/or mitigate risk factors; In addition, it is intended that students have a tool for the LEGIOS research hotbed, where they optimally and efficiently carry out the tasks proposed by the teacher
Desarrollo de una aplicación web para la gestión centralizada del contenido de las redes sociales para PYMES (pequeñas y medianas)
Mendez-Rodriguez, Natali; Ruiz-Navarrete, Salomón; Alonso-Villalba, Mauricio
The objective of this project is the creation of a web application that allows a company to
manage and select what content to publish on their social networks, all this starting with a phase of
proposal of ideas, where Community Managers propose ideas of possible publications to make,
and then they themselves, based on the idea approved by the administrators, make content
proposals which will be published on their social networks, and it is the administrators who choose
the proposal that seems most appropriate to publish, In turn, this system gives them the possibility
to publish this content in different social networks, such as Facebook, Instagram, YouTube or
TikTok, from a single place, in order to centralize this process of publication in the networks in
order to help companies streamline the publication phase to save them time, as well as to provide
them with a functionality to effectively manage internal company events through an interactive
calendar and a notification system, through the page itself and emails, to remind them of the events
recorded in the calendar.