Examinando por Autor "Patiño Chaverra, Nelson Augusto"
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- PublicaciónAcceso abiertoLa asesoría contable y sus herramientas como parte fundamental en las ideas de negocios(2017) Jaramillo Landé, Jorge Alexis; Restrepo Álvarez, Leonardo; Otálvaro Taborda, John Jairo; Patiño Chaverra, Nelson AugustoAccounting tools play an important role in the realization and strengthening of business ideas in future endeavors. In this sense this essay's main objective is to identify the importance of accounting in business ideas. the benefits of using the most important accounting tools in training related company, the current problems with entrepreneurs in seeking to formalize company arises. On the other hand the difficulty that the university of St. Bonaventure in providing appropriate work practices for your professional future is exposed. It is therefore concluded that the University of San Buenaventura must create an accounting and legal laboratory that develop practices to their students and solve social problems currently facing entrepreneurs of our country.
- PublicaciónAcceso abiertoCaracterísticas cualitativas de la información contable presentada bajo estándares internacionales a la luz de la teoría de la comunicación(2018) Vélez Rivera, Daniela; Patiño Chaverra, Nelson AugustoLaw 1314 of 2009 regulates the principles, norms and qualitative characteristics that the accounting and financial information of the natural or legal persons that are obliged to keep accounts in Colombia must have; this law contains different decrees in which the technical regulatory framework for the preparers of the information and preparation of the financial statements and their respective notes is established, where the preparer must be objective and neutral at the time of selecting and presenting the information, so that the data is not distorted for or against users. What is sought is to influence the decision-making of users, but from objective and truthful informatio
- PublicaciónAcceso abiertoCostos eficientes de transporte: como obtener mejores costos en transporte de carga carretero desde su empresa(2017) Ariza Posada, Jessica Natalia; Otálvaro Taborda, John Jairo; Patiño Chaverra, Nelson AugustoIn this article of reflection, you will find a tool to understand in an agile way, as the national government has sought during the last ten years, to promote modernization and free competition controlled transport sector, through information systems such as SICE- TAC, and from there on how to make them efficient for your company. It should be remembered that in Colombia, it is necessary to analyze not only the costs for the transporters, but also how they affect Colombian entrepreneurs and thus the value of the final product, making it necessary to re-evaluate the whole system of a company. It will focus, in what other measures can be conceived, to help that the impact of the application of mandatory tariffs, for the payment to the services provided by the carrier, does not affect the company at all, but on the contrary Strengthen some management systems. It is essential, therefore, the timely control of all phases of distribution, logistics and dispatch, with some indicators that show the alterations that not only help not increase costs but, on the contrary, help the continuous improvement and understand the results of the exercise. In Colombia, we must work for robust, reliable systems, capable of adhering to the constant changes faced by each sector. Transportation and logistics are a fundamental part of every company and appropriate policies will allow management to add value to their products.
- PublicaciónAcceso abiertoDistribución física del Área Metropolitana del Valle de Aburrá con la utilización de un ferry en el río Medellín(2017) Gómez Chaverra, Yulieth Alejandra; Pérez Hincapié, Wendy Catalina; Otálvaro Taborda, John Jairo; Patiño Chaverra, Nelson AugustoThis article presents a review of studies and researches conducted by several authors, focused on the problems of transportation of merchandise and passengers in the Metropolitan Area of Aburrá Valley, these data were collected from different databases at San Buenaventura University, several internet sources and books. Through this data, we could notice that the main issues generated by the transportation of merchandise and passengers are: environmental pollution, high volume of vehicular flow, increased transportation costs, increased time for delivery of cargo and obstacles in the regional physical delivery, both internally and externally. For this reason, it is necessary to come up with a proposal to resolve those issues, through the implementation of a Ro-Ro cargo transportation system (Roll On – Roll Off), called Ferry, which will sail over the Medellin river.
- PublicaciónAcceso abiertoImpacto de la implementación de una zona franca de servicios universitarios en Medellín(2017) Bustamante Ospina, Andrés Felipe; Garavito Córdoba, Alexis de Jesús; Patiño Chaverra, Nelson Augusto; Otálvaro Taborda, John JairoThis article shows the impact of the implementation of a free zone of university services at the University of San Buenaventura, in Medellin, so that relevant aspects such as definition, regulation, benefits, among others, are made stronger. Later, it argues about the possible impacts that would result from the implementation of a free zone of university services in Medellin. These impacts would be principally positive , in view of the fact that the economy would grow , the region’s development would increase the country’s competitiveness, the formation of future professionals would be strengthen with high levels of quality, encourage investment, generate jobs and help Colombian agriculture. A negative impact would be the language barrier, in case the programs were develop in foreign language. From the above it is inferred that there are more positive impacts than the negative ones because the proposal to implement a free zone of university services in Medellin would be feasible.
- PublicaciónAcceso abiertoImpuesto diferido: evolución y procedimiento del impuesto diferido(2017) Sepúlveda Guzmán, Deimar Leandro; Sepúlveda, Maria Elizabeth; González Calle, Alexandra; Patiño Chaverra, Nelson AugustoIn dealing with the issue regarding deferred tax, it is based on deepening the management of the evolution, procedures and advantages that companies obtain when applying this tax, but not only must take into account the above, another important point is the difference between the Local and international accounting standards. By going deeper into the above issues, one can identify the great role that accountants have in applying the deferred tax in companies, and in this way help to reflect the economic and financial reality of the economic entity, more now with the adoption of New accounting and financial standards that are based on the global, and are thus far from the tax rules of each country. This research study gives as a result know differentiate and compare the tax deferred from the national standard as an international standard, clarifying the inequalities that can be found by applying the tax parameters, this tax to be mandatorily under the international standards for the company's own benefit.
- PublicaciónAcceso abiertoLogística verde: universo de oportunidades empresariales y desafíos educativos, que busca brindarle un respiro al planeta(2017) Acosta Zapata, Laura María; Muñoz Durango, Angie Damaris; Patiño Chaverra, Nelson AugustoIndustrialized and globalized world which takes place in the present day requires care and good use of the natural resources which we have nowadays, due to the overexploitation that the humans have undergone earth in all of their productive activity performance. Thus, this article pretends to highlight the responsibilities that the high educational institutions have for instructing new professionals in environmental friendly practices, adopting the green logistic as a base for a transition to a sustainable economy. to reach that purpose, a bibliographical searching was done allowing to meet the state of the art, some Green trends and the position of the academy facing this issue, for by analysis and critic, suggest an interdisciplinary academic program creation that allows from the entrepreneur sciences, make a contribution to the processes optimization and natural sources conservations. As a result of this review, were evidenced that not only in Colombia, but also in Latin America, the study offers in environmental thematic and practices of clean production is limited, bringing as a result region countries low competitiveness compared to production, storage, transport, resources and waste management that leading nations have, which reveals a general delay and an opportunity to develop a comprehensive degree, in the training of high quality personnel that could grant a breath to the planet.
- PublicaciónAcceso abiertoLa planeación estratégica tributaria como aporte a la competitividad de las pymes del sector de la construcción en la ciudad de Medellín(2017) Pérez García, Kelly Johana; Patiño Chaverra, Nelson AugustoThis monograph seeks to demonstrate the relevance of Strategic Planning in the development of the competitiveness of pymes in building sector in Medellin city. Likewise it would take advantage of it directly in the management of the tax administration in such a way that they find representative benefits for the same and also guarantee a growth that is adjusted to the expectations of the entrepreneurs. Based on the need to raise awareness in pymes of the importance of developing accounting and financial management that conforms to standards, it is intended to build a model of tax strategies for PYMES in building sector in Medellin as a result of the research, which was based on the documentary analysis of previous research and therefore on the description of the results obtained taking into account conclusions and recommendations.
- PublicaciónAcceso abiertoTrabajo desde casa e inclusión laboral. Bases del salario emocional y factores determinantes en el clima organizacional(2018) Montoya Calero, Juan Esteban; Patiño Chaverra, Nelson AugustoIt is said that the customer is the raison d'être of the companies, so the employee has been left aside. This one plays a very important role in the organizations since it is the letter of presentation of the same and of this will depend the fulfillment of the objectives. It is very important to take into account that the gaps that exist, physically or mentally in a worker must be eliminated, provided that it demonstrates the relationship between knowledge and commitment to the organization they represent. The employee, his tastes, passions, interests and family, are important in the companies, and the feeling of being part of an organization that cares for this and for everything that surrounds it, is one of the factors so that, Develop functions to increase productivity