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
Propuesta metodológica para implementación de la norma técnica de gestión de riesgos ISO 31000 en las Fintech en Colombia
Cano-Salgado, Luisa Fernanda; Ortiz-Medina, Fabian Andres; Miguel, Flórez
The accelerated growth of Fintech companies in Colombia is transforming the national financial landscape. While this expansion brings significant opportunities, it also exposes organizations to a broad range of uncertainties and associated risks. In response, this research proposes a practical and adaptable methodology to support the implementation of ISO 31000 in Colombian Fintech startups, aiming to enhance their risk management processes. The study adopts a mixed-method approach, combining document analysis with a survey administered to users of digital financial services. Strategic tools such as PESTEL and SWOT analyses were applied to identify key risk factors, including cybersecurity threats, evolving regulatory frameworks, and user distrust. The findings support the development of strategic guidelines to mitigate these risks, fostering a more sustainable, secure, and innovative Fintech ecosystem. The proposed methodology contributes to regulatory compliance and improved organizational performance in early-stage Fintech enterprises.
Realidad educativa y currículo; Prevención de enfermedades cardiovasculares desde la Educación Física
Herrera-Flórez, Yarley Steffany; Cruz-Gordillo, Katerine; Romero-Castro, Myriam; Rosso-Jaimes, Miguel Antonio
In Colombia, cardiovascular diseases are the leading cause of mortality, a situation exacerbated by factors such as a sedentary lifestyle, poor eating habits, limited physical activity, and a lack of awareness about self-care from an early age. This reality raises the need to strengthen educational processes as a preventive strategy, starting from early childhood. This study aims to contribute to the analysis of the relationship between the Physical Education curriculum, teaching practice, and the prevention of cardiovascular diseases, recognizing that the curriculum is not neutral, but rather a social construct that reflects interests and priorities that can limit or enhance students' comprehensive education.
To this end, a case study is proposed at two universities in Bogotá, one public and one private, which will allow for a comparison of their curricular approaches and pedagogical practices. The research will be conducted using data collection techniques such as semi-structured interviews and documentary analysis, with the aim of identifying strengths, gaps, and opportunities for transformation. In this way, this work seeks to provide reflections and proposals aimed at building an inclusive, critical, and contextualized curriculum that recognizes the importance of Physical Education in promoting healthy lifestyles and preventing cardiovascular disease from a university perspective.
Desarrollo de una propuesta de automatización en la empresa Dotaciones Zolu para la reduccion de cuellos de botella
Rodriguez-Aguillón, Joan Sebastian; Pulido-Caceres, Julian Guillermo; Suarez, Ruth Milena
This technical work contributes to the business field with the help of an automation proposal for the company Dotaciones Zolu, dedicated to the manufacture of work clothing. For its development, the current situation of the company, its needs and the benefits that could be obtained through the proposal were taken into account.
An analysis of the company was carried out, where a direct observation of the production processes was made. From this, opportunities for improvement that can be achieved through automation were identified. In this context, important areas where it is possible to optimize are highlighted.
The carton labeling process, currently done manually, is susceptible to human error, consumes valuable time, and can lead to inconsistencies in product identification. The implementation of an automated system would allow for fast, accurate and standardized identification of each box, optimizing inventory management and reducing the possibility of errors in order preparation and shipments. This would improve operational efficiency and also strengthen the company's professional image.
On the other hand, manually transporting materials from the production line to storage areas leads to downtime for stockists, increases physical fatigue, and causes bottlenecks. The introduction of automated conveyor solutions, such as conveyor belts, would significantly optimize this flow and free up stockists for more strategic tasks. Therefore, the company would improve productivity and profitability.
Propuesta de mejoramiento del proceso de Stock de inventarios para la línea de condimentos mediante las herramientas de Lean Manufacturing en la empresa Condimentos Sander
Nemocon-Arias, Laura Milena; Sierra-Basto, Erick Daniel; Linares-Romero, Laura Liliana
This research proposes an improvement plan for the inventory stock process for the condiments line in the company Condimentos Sander, based on the implementation of Lean Manufacturing tools. The study focuses on optimizing inventory management through the application of methodologies such as the 5's, which promote organization and cleanliness in the work environment. Andon, as a visual alert system to identify faults in real time; Just in Time, which seeks to reduce unnecessary inventory through production adjusted to demand; and Kanban, as a visual method to control production flow. The main objective is to reduce waste, improve operational efficiency and ensure more agile and accurate inventory management. Through a cost-benefit analysis, the financial and non-financial impacts of the proposal are evaluated, demonstrating that, although some initial investments may not be profitable in the short term, the implementation of these tools strengthens the organizational culture, increases productivity, improves quality and contributes to the sustainable development of the company.
El impacto de las políticas fiscales en las empresas de economía digital con presencia económica significativa y los retos de la doble tributación en 2025
Novoa-Puentes, Paula Karina; Becerra-Castañeda, David Santiago; Nope-Dueñas, Melanie Paola
The general objective of this technical report is to evaluate the tax barriers that challenge digital economy companies not domiciled in Colombia, due to the implementation of the Significant Economic Presence (PES), to ensure that these companies are taxed in accordance with national and international regulations.
Such barriers will be evaluated by describing the impact of double taxation and the differences between tax incentives for these companies. Considering, the taxation to which they are forced to determine that their income is taxed both in the country of origin and in Colombia, thus generating an increase in their costs and affecting their competitiveness.
Therefore, an analysis was carried out to determine the most appropriate income regime for non-domiciled companies with PES, comparing the advantages and disadvantages of the ordinary regime and the PES income. This evaluation allows a clear understanding of the tax implications associated with each model when opting for one of these two regimes.
Finally, it is evaluated how the Colombian tax system is aligned with the OECD principles, ensuring that multinationals contribute to the markets where they generate income. To achieve these objectives, the Delphi method was used, through a structured consultation with a group of tax experts. This method allowed the identification of criteria on the PES in Colombia and its applicability.