Revista Clio América

8 - 20

Authors: Francisco Martínez-Batista

This research design is trans-sectional and nonexperimental. The research analyzes the equity position of financial intermediation cooperatives (I.F.) against the contributions of its partners. The paper reviews theoretical approaches of international and local accounting standards, ratio of total invested assets versus liabilities, as well as heritage and contributions. During the case study, the balance sheet figures, and the real differences under the uncertainty of the full standard were evaluated. The results show 14.8% equity and a similar deterioration of overall indebtedness. Also, in the case study --the real situation--, versus the full standard, and taking into account irreducible minimum capital contributions, Patrimony decreased 10.2% while Equity and Financial Liabilities increased 10.2%. In conclusion, it is recommended that some strategy be put in place to adjust the situation of international accounting standards to national standards, for the benefit of cooperatives. Esta investigación tiene un diseño no experimental y transeccional; se enfoca en analizar el posicionamiento patrimonial de las cooperativas de intermediación financiera (I.F.) frente a los aportes de sus asociados. Inicia con planteamientos teóricos de normativa contable internacional y local, la relación del Activo total invertido versus el Pasivo, Patrimonio y Aportes. El estudio de caso analizó cifras del balance de situación, las diferencias reales, bajo la incertidumbre de la norma plena. Los resultados arrojan desmejoramiento patrimonial de 14,8% y endeudamiento general por el mismo orden. En el estudio de caso la situación real, versus la norma plena, y considerando el Capital mínimo irreducible de aportes igual disminuye el Patrimonio en 10.2% y aumentan los Pasivos Financieros en 10.2%. En conclusión, se considera usar alguna estrategia que solvente la situación de la normativa contable internacional con las normativas nacionales, que converja en beneficio de las cooperativas.

35 - 47

Authors: Rick Kevin Acosta-Vega, Víctor Enrique Valencia-Espejo, Oscar José Ospino-Ayala

In this article the results of a study conducted at Casa Glamel —small business— are condensed. The goal was to assess the relevance of implementing an information system ERP that could help to improve productivity, quality and costs reduction. To carry out the research, a diagnostic process was carried out that encompassed all areas and processes in the company: technological, personnel-wise, budgetary, functional and software related. An outstanding conclusion of such diagnosis is that the company needs to reassess its objectives, its mission and its vision; it would also needs to, train staff on the subject of informatics and to acquire new technologies in order to obtain the expected benefits from implementing an information system ERP. En este artículo de investigación científica y tecnológica se lleva a cabo un diagnóstico en la microempresa Casa Glamel, para evaluar la pertinencia de implementar un sistema de información integral ERP que pueda contribuir al mejoramiento de su productividad y calidad y a disminuir costes. Para lograr el propósito de la investigación se realiza un diagnóstico evaluativo que incluye un diagnóstico tecnológico, de personal, de presupuesto, funcional y de software, con lo que se abarcan todas las áreas y los procesos de la compañía. Se destaca que al desarrollar la investigación se detecta la necesidad de reevaluar los objetivos, misión y visión de la empresa, capacitar al personal en el campo informático y adquirir nuevas tecnologías para obtener los beneficios esperados de la implementación de un sistema de información ERP en una organización como Casa Glamel.

59-71

Authors: Jaime Alberto Morón-Cárdenas, Lukas Sanz-Ramírez

This paper describes the situation of commercial sexual exploitation involving children and adolescents in the Historic Center and Rodadero in Santa Marta city (Colombia). The demand and supply in the market is analyzed, taking into account the interactions among implicated actors: the exploiter, the exploited, the consumer, the main public policy makers and formal tourism representatives. Their participation in the dynamics of this unwanted market is exposed, which it has become the scourge of Santa Marta society, tourism and the environment. Through surveys and interviews the profile of the potential consumers of such services as well as their manners of participation were established. It is maintained, as a result of the study, that demand plays a key role in the persistence of this market. It is suggested that public administration has performed very poorly in preventing andmitigating this phenomenon. And that the main goal of such policies as well as of committed citizens should discouraging demand.

88-107

Authors: Harold Silva-Guerra

This article is a reflection about education as the motor of the economic, social and human development of territories. It centers around Colombia. The main argument is that competitiveness does not exist unless Education, a crucial variable that translates into prosperity and progress, is taken into account. Education and competitiveness are thus interdependent inseparable allies. Companies need to innovate in order to be competitive, because once they offer unique products or services they can reduce or even eliminate competition –a distinctive proposal gets positioned among customers looking for product or service innovation if they get satisfied and if their expectations are met. Companies wanting to be at the head in their field, should see innovation as a dynamic partner, one that would guarantee their becoming a model for other companies to follow.