Revista Clio América

Number 23 Vol 12, 2018

8-24
Tax awareness in the tax collection process in Santa Elena

Authors: Zoe Elisabeth Estévez-Torres, Juan Eduardo Rocafuerte-González

Abstract

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Number of views: 408

In recent years, tax collection in the province Santa Elena has had a gradual increase, due to proper administration of the collection management by the entity of control —Internal Revenue Service (SRI) — and reforms implemented in recent time. However, the amount raised by the sanctions maintained a rising trend. In addition, is the level of preparedness of citizens in tax matters, which promotes an analysis of training activities that have been offered by the Internal Revenue Service and assert that tax training does not reach the ordinary citizen because the in Situ trainings are held in the main districts of the provinces of Ecuador. The research analyzes the incidence of tax awareness in the collection of taxes in the province of Santa Elena, from a qualitative methodology and a exploratory-descriptive approach, and proposes a methodological guide to train educators on tax issues in partnership with unions of the town, as a strategy to achieve an improvement in decision making about issues encountered in the community and to contribute to the formation and development of public awareness, important training for all those who decide to start a business.

25-38
Perception of poverty in colombia in the years 2003 and 2016

Authors: Diana Niño-Muñoz, Natalia Morera-Ubaque

Abstract

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Number of views: 373

The perception of poverty in Colombia allows to complement the diagnoses on welfare in the country, in order to ensure its economic and social development. For this reason, this article analyzes the incidence of individual characteristics and environment on the perceptions of poverty reported by Colombians in 2003 and 2016. For this, two models are estimated: a probit and a generalized ordered logit, using the National Quality of Life Survey for both years. It can be concluded that monetary income continues to be important to face the feeling of poverty, although its contribution has lost its weight, and other factors have been positioned, such as a good state of health, access to new technologies and solutions to vehicular congestion, among others. Finally, this study shows that there are factors that continue to be necessary to reduce people’s perception of poverty but have not been sufficient to change their perception.

39-51
Recurrent practices to generate innovation based on non-r&d capabilities in the leather, footwear, and leather goods industry

Authors: Jonnathan López-Hurtado, Francisca Rojas-Santoyo, Lucy Carolina Elizalde-Bobadilla

Abstract

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Number of views: 411

The purpose of this work is to develop a theoretical and practical proposal for the analysis of innovation that, in organizations, can be generated by alternative or different routes to Research and Development (R&D). Based on an exploratory study with a qualitative approach, the theoretical bases on non-R&D innovation are proposed, in which activities, capacities, and mechanisms are considered to establish an interaction with the internal and external environment. Subsequently, in a fieldwork phase in the leather goods and footwear sector in Bogotá, Colombia, the application of theoretical assumptions in the organizational reality was validated, finding recognition of knowledge, technology, and design activities, as sources of innovation. In contrast, a low perception about associativity was found as an input for the generation or incorporation of innovation.

52-61
Relationship between leadership and innovationin the smes of la comuna eleven de Medellín

Authors: Jaime Alberto Beltrán-Ríos, José Antonio López-Giraldo, Olga Inés Vélez-Bernal

Abstract

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Number of views: 468

Leadership and innovation are decisive elements in business success; they are an important and significant part of the administrative process, and they are determining factors in leading companies to achieve their objectives. This article seeks to determine how the style of leadership affects the adoption of innovation processes within the SMEs of the 11th district of the city of Medellín, based on the identification of leadership styles, and their relationship with the processes of innovation developed within organizations; the quantitative approach was applied and survey and direct observation were considered as data collection techniques. For the instrumentalization of the data, a sequence of deductive, sequential, probatory analysis that analyzes the objective reality was used. In addition, the coding of the information was made based on the predefined categories, based on the research question. Among the main conclusions, it was identified that the participatory style is what promotes the development of people; what promotes innovation, efficiency and organizational productivity.

62-72
Service dominant logic premises automobile insurance in Colombia

Authors: Carolina Panche-Vidales, Sandra Patricia Rojas-Berrio, Óscar Javier Robayo-Pinzón

Abstract

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Number of views: 643

Service is one of the fundamental axes of any organization which is continuously being evaluated by costumers, generating in them relational links of short, medium or long term. For insurance sector this scenario is relevant also, as the customers’ experiences are unique and one-off moments of service where empathy has an important role in making a difference; therefore, this work has as purpose to evaluate the fundamental premises of the Service-dominant logic with experts in automobile insurance in Colombia, seeking to identify the premises with the highest impact and to construe the co-creation and perceived value concepts from their perspectives. The methodological approach is made from Delphi method, a technique based on questions about the vision of the future, where insurance experts provide their opinions until they reach consensus and congruence on what can be prospected for the insurance sector. The main findings show that the sector can provide a better service by investing in technological developments, whereby the processes be agile and clear regarding the coverage acquired, and permanently accompany their insured.

73-86
Relocation of productive facilities through mathematical method ofcoordinate recalcular – MMRC

Authors: Edwin Causado-Rodríguez, Frank Díaz-Armenta, Darwin Sánchez-González

Abstract

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Number of views: 520

The objective of this article is to determine the location of an organization’s place of operations through the application of a new method that includes the recalculation of coordinates and qualitative factors, which represent restrictions for its location. Therefore, localization methods are essential when facilitating the location of a productive site, such as the center of gravity method, through which it is possible to find the location of the site for a company; however, this method is 100 % quantitative and only takes into account aspects such as demand and location coordinates of the production site. As a conclusion of the exercise, it is evident that the use of the center of gravity method is insufficient; given that the location obtained is not optimal and therefore, it is necessary to apply a new method of relocation, which determines the new site of interest, called in this case the “Mathematical Method of Recalculation of Coordinates - MMRC”, by means of factor analysis of a qualitative nature that affects the new location of the site, guaranteeing the most reliable relocation. Two case studies are presented, which show the feasibility and benefits of the application of this new scientific tool.

87-97
The deregulation of the salary benefit factors as a competitiveness strategy in Colombia

Authors: Vladimir Balza-Franco

Abstract

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Number of views: 470

This article compares salary levels and additional factors to the salary that is paid in some Latin American countries and their relationship with national competitiveness policies. Based on the available data and the author’s judgment, cases of development of deregulation policies of labor laws in force in Colombia are analyzed, as a strategy drawn up by the national government to improve the country’s competitive position. By contrasting variables such as minimum wage, multidimensional poverty index, Gini inequality index and competitiveness index in Latin American countries, with similar indicators from advanced countries in Europe such as Sweden and Germany, and the analysis of their system with regard to the legal wage, it is concluded that there is no apparent correlation between the decrease in the wages of the working class and the increase in the country’s competitiveness.

98-108
Logistics management in the textile-clothing sector in Colombia: challenges and opportunities for the improvement of competitiveness

Authors: Abdul Zuluaga-Mazo, José Alejandro Cano-Arenas, Mauricio Montoya-Peláez

Abstract

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Number of views: 2165

This article aims to review and analyze the current problems of the textile sector - clothing, design and fashion in Colombia, derived from external factors related to the socioeconomic situation of the country, import and export policies, unfair competition, continued tax reforms, among many others that can make vulnerable one or more links in the supply chain. In order to identify the role of logistics in this business sector, and to propose alternatives for productivity and competitiveness, a thorough analysis of the available theoretical framework is carried out, interviews with businessmen are conducted and a state of art of logistics management is established. As a result, a context of the current situation of the sector, as well as actions and possible contributions are proposed from the logistics point of view to increase the productivity and competitiveness of the companies that belong to this economic sector.