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
Desempleo y precariedad laboral en Ibaroamérica y sus consecuencias para la salud mental - Unemployment and Labor Precariousness in Ibero-America and Their Consequences for Mental Health
Pinzón Ramírez Luz Nancy
Psychological well-being depends on having stable work that provides income, identity, life satisfaction, and social recognition. Unemployment or job insecurity can cause emotional suffering and mental disorders.
Propuesta para un plan estrategico de digitalizacion financiera de la empresa Tecphone SAS/Proposal for a strategic plan for the financial digitization of the company Tecphone SAS
Paula Andrea Rodriguez Restrepo; Luz Alejandra Rodriguez Restrepo; Jennifer Alejandra Caro Ramirez
Digital transformation has become essential for improving the efficiency of financial processes within organizations. This research aimed to diagnose the level of financial digitization in a company, identify gaps, and propose a strategic plan for its strengthening. A survey was administered to 49 employees from different departments, analyzing aspects such as the use of digital tools, process automation, systems integration, and training in financial technologies. The results showed that, although there is widespread use of platforms such as ERP and Power BI, shortcomings persist in automation, interdepartmental integration, and the use of financial analytics. A lack of clear protocols in some areas and insufficient training in data protection were also identified. Based on these findings, a three-phase plan was designed: adoption of basic tools, integration of financial systems, and application of analytics for decision-making. The study concludes that proper digitization can reduce operational times, improve information accuracy, and strengthen strategic decision-making. This proposal seeks to contribute to the digital transformation of the finance department and can be adapted to other companies in the same sector.
Propuesta de modelo de planeación tributaria para la empresa SM SAS
Acevedo Martinez Claudia Lorena; Gomez Suarez Linda Katherine; Gerson M. Anduquia
This proposal presents the design of a tax planning model for the company SM S.A.S.,
focused on income tax for the year 2025. The analysis is based on the audit of income tax returns
and financial statements from the years 2022 and 2023, where inconsistencies were identified in
expenses, income, and unsupported assets.
The study includes a financial projection considers increases in income and costs, taking
into account market price indices. Based on this information, a set of tax measures aligned with
the Colombian Tax Statute is proposed. These include deductions for labor expenses, donations,
environmental investments, and tax discounts.
The model was validated through the Delphi method with the participation of taxation
experts, who confirmed the relevance of the strategies applied.
As a result of the model’s implementation, the company significantly reduced its
effective tax rate. Initially, this rate exceeded the nominal value due to the omission of applicable
tax benefits. After applying the model, a 20.13% reduction was achieved, resulting in an
effective tax rate of 20.64%. This was accomplished through the optimization of the taxable
income base, the use of permitted deductions, the application of tax discounts, and appropriate
asset depreciation. This reduction not only complies with current regulations but also improves
the financial efficiency of SM S.A.S., serving as a reference for other companies in the sector
seeking fiscal sustainability.
Modelo de mejora interno para elaboración de anexo 13 en establecimientos farmacéuticos de Bogotá
Gladys Velandia Chaparro; Laura Carolina Diaz Ospina
The project analyzed the process of preparing and reporting Annex 13 in pharmaceutical establishments in Bogotá D.C., identifying inconsistencies in the quality and timeliness of information regarding controlled medications. Based on the validation of reports and the application of quality management tools, an internal improvement model was formulated aimed at standardizing the process, strengthening internal controls, and supporting it with an Excel tool, in compliance with Resolution 1478 of 2006.
Síndrome de Burnout en médicos de Latinoamérica Una mirada de los últimos 10 años
Jorge Elian Agamez Funtes; Luis Carlos Arellano Navarro
Burnout syndrome among Latin American physicians is a structural and growing occupational health problem, worsened by chronic work overload, precarious health systems, and the COVID-19 pandemic. This monograph describes its impact based on scientific production from the last ten years (2016-2026). A qualitative descriptive bibliographic review was conducted in SciELO, Redalyc, Dialnet, Scopus, PubMed, ScienceDirect, and Elsevier databases. After applying inclusion and exclusion criteria, 26 studies with specific data on physicians and residents were analyzed using a documentary review matrix., Results reveal high prevalence of the syndrome. The most frequent symptoms are chronic fatigue (92 % of articles), depression (81 %), and anxiety (77 %). The most affected specialties are emergency medicine, intensive care, general surgery, internal medicine, and medical residents. Brazil leads with 6 studies, followed by Peru and Argentina (3 each), Mexico, Colombia, and Ecuador. Burnout is linked to extended shifts, limited institutional support, and high emotional exposure, resulting in medical errors, absenteeism, staff turnover, and professional migration. It is concluded that burnout is not an individual but a systemic phenomenon. Comprehensive prevention and occupational well-being strategies at institutional and public policy levels are urgently needed to protect physicians’ mental health and strengthen health system sustainability in Latin America