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
Presunta Omisión de un Activo Patrimonial en la Declaración del Impuesto de Renta
Henao Serna Juan Felipe; Perdomo Narvez Diana Carolina; Anduquia Rodriguez Gerson Manuel
A fundamental aspect in the preparation of the income tax return is the correct
determination of net worth, which is composed, among other elements, of assets defined as any
resources capable of providing future economic benefits and generating wealth for the taxpayer.
Based on this definition, the objective is to determine whether the non-inclusion in the income
tax return of an account receivable arising from the sale of shares, considered difficult to collect,
constitutes an omission.
The possible tax and sanction-related implications of failing to include the asset in the tax
return were identified. Additionally, a comparison was made between the accounting and tax
treatment of this type of accounts receivable, and finally, an assessment was conducted to
determine whether an asset under judicial proceedings should be included as part of the
taxpayer’s gross equity under tax regulations. The analysis was contrasted with the results of a
survey conducted among several tax experts, concluding that the evaluation must be carried out
from a broad perspective, including legal, economic, and evidentiary factors.
It was concluded that, although an active judicial process exists, there is no certainty that
the taxpayer will obtain future economic benefits; therefore, the asset should not be reported as
part of gross assets. Adequate supporting evidence exists to justify its full impairment, and it
should only be disclosed in the financial information through a note to the financial statements.
De la regulación y la performatividad al cuidado de sí: Una cartografía teórica sobre el desgaste, prácticas de cuidado y dispositivos de subjetivación en la universidad contemporánea.
Arias Aya Jaime Steven; Blanco Duarte Yecid Francisco
This paper presents a preliminary theoretical framework and a critical analysis of the ontological reconfiguration of the contemporary university, which is shaped by the logics of academic capitalism and New Public Management. It analyzes how the current university has shifted toward a managerialist model that imposes a strict academic neo-panopticism, where hypervisibility, performativity, and constant productivity operate as powerful devices of governmentality. This dynamic unfolds within a psychopolitics of self-exploitation, where professional burnout is systematically rendered invisible under individualizing discourses that overlook the structural violence of managerialism. In the face of this widespread scenario of standardization, bureaucracy, and job insecurity, a pedagogical and philosophical reading of the ethics of care and practices of the self is proposed. Based on an ongoing review of 35 empirical articles, from which a representative core was extracted specifically for this presentation, it is argued that teaching decisions based on care and practices of the self-enable teachers to reconfigure their agency and become artisans of their own subjectivity, prioritizing human, ethical, and relational bonds within the complex ecosystem of the classroom, thereby restoring the emancipatory meaning of contemporary higher education.
Diseño de un Modelo Gerencial Integrado de transformación para la organización "Dra. Natalia Gómez - Salud & Estética Orofacial"
Angela Patricia Cely Gómez; Rodrigo Andrés Barros Bermúdez; Edwin Arroyave Cardona
This undergraduate thesis project aims to design and implement a management model that integrates formal strategic planning and total quality management, geared towards transforming the family dental practice "Doctor Natalia Gómez - Orofacial Health & Aesthetics" into a clinic focused on medical tourism. The proposal addresses the need to strengthen the organization's competitiveness, sustainability, and growth capacity by aligning its administrative, operational, and clinical processes with standards of excellence and continuous improvement. The project proposes a comprehensive organizational diagnosis to identify gaps and opportunities for improvement, as well as the formulation of strategies aligned with the appropriate growth vision for the practice. As a result, the proposed management model seeks to generate a comprehensive organizational transformation, promoting a culture of total quality, patient focus, and efficient resource management. This analysis focuses on the "Doctor Natalia Gómez - Orofacial Health & Aesthetics" Dental Practice, a family-run business facing challenges in both administrative and clinical areas. Through the study of various management tools, the aim is to identify practices that contribute to improving operational efficiency, patient care, and the practice's competitiveness. Thus, this exercise seeks to integrate the theoretical foundations of comprehensive management with the realities of entrepreneurship, highlighting the importance of strategic and organized management to guarantee quality service and sustainable business development.
Gestión integral de los residuos de paneles soalres fotovoltaicos en Colombia bajo el enfoque de economía circular como estrategia para el desarrollo sostenible
María Camila Mayorca; Laura Diaz Ospina
This study analyzes the management of photovoltaic solar panel waste in Colombia, within the context of the growth of the renewable energy sector and the energy transition. Although solar energy contributes to the reduction of greenhouse gas emissions, its implementation raises an emerging issue related to the final disposal of panels at the end of their useful life. In this regard, the objective of the research was to analyze the environmental impacts and risks associated with this waste, as well as to propose management strategies based on a circular economic approach. The methodology employed consisted of a qualitative, documentary-based approach, involving a review of scientific, technical, and regulatory sources. Based on the analysis, it was found that Colombia has a general framework for electronic waste management, but there is no specific regulation for photovoltaic waste. Similarly, environmental risks were identified due to the presence of potentially hazardous materials and the lack of specialized infrastructure for their treatment. Finally, it is concluded that the management of this waste is an emerging challenge that requires the development of a set of comprehensive strategies for recycling, material reuse, and institutional strengthening.
Tasa minima de Tributación: tensiones juridicas generadas en colombia por la incorporación del tributo en las sociedades
Molina Adriana Lizeth; Torres Sandra Viviana; Castillo Yuli Marcela; Gerson Anduquia
This study aimed to develop a comprehensive understanding of the legal tensions generated by the incorporation of the Minimum Tax Rate (TMT) into the Colombian legal system, based on the international guidelines proposed by the OCDE (OCDE, 2021). To achieve this, the analysis focused on how this figure impacted the principles and structure of the domestic tax system.