Examinando por Materia "Normatividad"

Mostrando 1 - 20 de 30
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    Algunos aspectos críticos sobre el proceso de convergencia a normas internacionales de información financiera [NIIF] para pymes en Colombia
    (2019) Córdoba Rodríguez, Jorge Alberto; Ríos Yepes, John Jairo
    The objective of this work is to elucidate some critical aspects that have been evidenced by the process of convergence to international financial reporting standards [IFRS] for SMEs in Colombia, taking into account as a frame of reference Law 1314 2009 and its regulatory decrees. as an object of research SMEs because they are the ones that make up the bulk of the Colombian economy, and therefore require their greatest importance because they are called to carry out this process of convergence in the terms established in these laws and decrees. An analysis is also carried out on the best known implementation methodology proposals, as an example we find convergence, harmonization. Adaptation and adoption, with the aim of defining what can be the best methodology to apply in our country taking into account the economic, social and political environment, it is also necessary to differentiate each of these environments in the understanding that they are very different in each one of the countries that have implemented IFRS
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    Análisis de la normatividad vigente colombiana referida a la gestión del riesgo de desastres y el alcance del decreto 1807 de 2014, en cuanto a los lineamientos para la incorporación en los planes de ordenamiento territorial
    (2015) Castrillón Uribe, Marina del Socorro; Galvis Osorio, Beatriz Elena; Pérez Garcés, Helena; Esparza Díaz, Luz Adilia
    El Decreto 019 y ley 1523 de 2012, establecieron que los Planes de Ordenamiento Territorial - POT deberán incorporar la gestión del riesgo de desastres como un condicionante para el uso y la ocupación del territorio, sin embargo no dieron directrices o lineamientos para hacer esa efectiva incorporación. Con la expedición del Decreto 1807 de 2014, se definieron las condiciones para la delimitación y zonificación de las áreas de amenaza, en condición de amenaza y en condiciones de riesgo, dentro de los POT, por ello la presente investigación se orientó a caracterizar los elementos conceptuales de la normatividad vigente para el país referida al ordenamiento del territorio y a la gestión del riesgo de desastres, mediante el análisis y determinación de los elementos que permiten la interrelación y armonización de las normas referida a esta temática. Adicionalmente, se hizo un análisis del alcance del Decreto 1807, para establecer si los lineamientos contenidos en él, permiten la efectiva incorporación de la gestión del riesgo de desastres en los planes de ordenamiento territorial y de las conclusiones, se formularon algunas recomendaciones a seguir por parte de los entes territoriales para hacer ésta efectiva incorporación de la gestión del riego en los POT.
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    Aplicación para el cálculo y generación de reportes con base en las normas ISO 16283-1:2014, ISO 16283-2:2015, ISO 717-1:2013 e ISO 717-2:2013
    (2018) Vargas Cano, Mauricio; Córdoba Arias, Daniel; Buitrago Montañez, David Manuel
    Using technological tools such as desktop applications on personal computers leads to the optimization of some calculation and result reporting tasks in the field of acoustic measurements. The purpose of this project was to develop a tool to perform these tasks based on the international standards ISO 16283 and ISO 717, parts 1 and 2 (evaluation of acoustic insulation to airborne and impact noise), using Python 2.7 as the main programming language and an agile development methodology known as Extreme Programming. This methodology allows developers to focus on iterative planning and programming of an application and unlike other development methodologies, makes these processes faster by avoiding the making of excessive documentation. Evaluation of this tool was done through statistical tests known as t-tests in order to verify the accuracy of the software results and through usability tests using SUMI surveys with the goal of measuring the user's perception and experience. The results were highly favorable; when comparing the calculations performed by the application with reference results acquired from other programs (CESVA Insulation Studio, Dr Jordan Design AkuLap, Brüel & Kjær QualifierType 7830 and Norsonic NorBuild). In no case the differences were not statistically significant. However, there are some individual differences for some frequency bands, the worst results were obtained for low frequency terms; these results were discussed
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    Un beso de Dick, al diablo la maldita primavera, como esta tarde para siempre: propuesta literaria para el currículo escolar y ruptura con la heteronormatividad del canon literario en la educación colombiana
    (2019) Henao García, Ángela María; Márquez Jiménez, Laura Raquel; Martínez Díaz, Katerine; Herrera Rodríguez, Camilo
    Un beso de Dick, Al diablo la maldita primavera, Como esta tarde para siempre: literary proposal for the school curriculum and rupture with the heteronormativity of the literary canon in Colombian education, is a research work that moves through the branches of education, literature and social reality to focus on the rupture of heteronormative parameters of power to allow the growth of the literary field in school, in order to generate encounters with sexual diversity. Thus, it focuses on proposing the growth of literature in the eighth and ninth grades, from the immersion of different works belonging to the category of queer or homosexual literature to the Colombian literary canon. For the above, through a hermeneutical methodology, eleven reading plans of educational institutions and schools of Valle de Aburra are collected, to which a comparative analysis is carried out, generating as a result that only one of the eleven reading plans uses a novel that convenes the homosexual theme. Hence, three works that analyze and are understood from the point of view of theorists like Judith Butler and Michael Foucault are postulated as they contribute to the needs of the school reality, in which dynamics of inclusion, respect and understanding of social ideological changes are not manifested, and that education is able to achieve.
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    Caracterización de los factores que generan la indisciplina en los estudiantes del Colegio Técnico Nuestra Señora de las Misericordias – Santa Rosa de Osos que influyen en su proceso formativo en el año 2016
    (2016) Rúa Vélez, María Nelly; Londoño Hincapié, Carlos Mauricio; Henao Hernández, Ángela María
    El Colegio Técnico Nuestra Señora de Las Misericordias – Santa Rosa De Osos, es una institución educativa que permite caracterizar los factores que generan la indisciplina en los estudiantes y que influye en su proceso formativo. En el año 2016 la participación de la directora, docentes, estudiantes y padres de familia dispone el camino para profundizar sobre las prácticas de convivencia y construcción de valores humanos, reconocer la percepción de disciplina y norma, conocer los conflictos escolares más frecuentes para actuar sobre ellos y transformarlos positivamente durante el proceso formativo. Para dar cumplimiento con esta investigación, se procede a documentar teórica y conceptualmente el proyecto, se construyen los instrumentos, se selecciona la muestra y se plantea a las partes participantes el interés y objetivo del estudio. En este sentido, se establece como propósito de la investigación, caracterizar los factores que generan la indisciplina en los estudiantes del Colegio Técnico Nuestra Señora De Las Misericordias – Santa Rosa de Osos, la cual influye en su proceso formativo, específicamente en el año 2016. Se halló como resultado, que la convivencia escolar presenta un escenario donde confluyen elementos que la potencian positivamente y otros que acontecen como amenazas. Entre los factores positivos está el considerar la institución educativa por parte de los participantes del estudio, como un lugar donde se enseña a relacionarse asertivamente con los demás, particularmente, se evidenciaron relaciones positivas entre los docentes y estudiantes, así como entre el mismo; asimismo, se percibió un sentido de orden y disciplina. Como aspectos a mejorar, se evidencia disparidad de criterios en la aplicación de la norma por parte de docentes y padres de familia, el cuestionamiento al trato igualitario y existencia de discriminación, la carencia de participación proactiva del alumnado para resolver los problemas que se plantean; constituyen los factores de riesgo para la convivencia escolar. Si bien dichos factores de riesgo no logran constituirse en prácticas mayoritarias, ponen en cuestionamiento la formación, la convivencia, la norma y la disciplina.
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    Contabilidad ambiental: un enfoque académico
    (2016) Baena Giraldo, Yessica Alexandra; García Guisao, Daniel Felipe; Ramírez Martínez, Carolina; Sanabria Estrada, Juan Marco
    Environmental Accounting is responsible for controlling the natural resources that surround an organization; these are necessary for the provision of services or manufacturing. One of the great contributions that accounting makes to society is to process and make financial information of organizations public, thus guaranteeing that the State collects taxes, which are then invested in society, however, accounting hasn´t been concerned about raising awareness of the damage that economic activities do to the environmental heritage, as economically the product or service costs are known, but the environmental cost to keep bringing the industrial process is not measured. "There is a relationship between accounting and quality of life, whose theme is good information" (Ensuncho, 1995). Throughout the paper several authors discussing how it can contribute to environmental accounting to the care of natural recuros through records and reports to disclose the damage it causes to it after carrying out an economic activity are cited, as well the role must have a Public Accountant and academies to train competent professionals in the environmental field. Finally, it is mentioned as affecting the development model that continues today in cities like Medellin and what environmental problems generated in the quality of life of its habitants.
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    Contrastes de los desarrollos empíricos y teóricos del control del ruido con relación a la legislación colombiana
    (2013) Montaño Erazo, Juan Sebastián; Betancur Vargas, Carlos Mauricio
    En el siguiente documento de investigación se abarcó la problemática del ruido teniendo como base información teórica y ciertos avances empíricos e implementaciones prácticas llevadas a cabo en nuestro país, como trasfondo de la realidad de esta problemática haciendo uso de conceptos y definiciones propias del problema del ruido. Se profundizó en el impacto de que tiene el ruido en el ser humano en especial en su audición y las afecciones que puede desarrollar conforme a los niveles de presión sonora que son elevados. Paralelamente se consultó la legislación colombiana concerniente al ruido y su tratamiento, cómo la ley contempla la emisión de ruido y sus límites permisibles por las normativas correspondientes. Finalmente se desarrollaron los contrastes entre la teoría, la práctica y la normativa colombiana que respecta al ruido
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    Criptomonedas : tratamiento contable y su avance regulatorio en los países de la Alianza del Pacifico
    (2021) Del Campo Bustamante, Sandra Patricia; Cardona Montoya, Juan Camilo
    This research paper's main objective is the accounting procedure and what are the regulatory advances in countries belonging to the Alliance of the Pacific, these are Colombia, Chile, Mexico and, Peru. A qualitative documental type of methodology was used to make this determination. Literature was consulted and the result was that currently in these countries cryptocurrency does not have a set of clear and defined accounting procedures and rules to be regulated. Even though some countries present important advance, like Mexico, are more advanced in this aspect than other countries; it is evident that this topic generates a lot of uncertainty, and states are still reticent to recognize them in their economy because for them this type of currency does not fulfill the characteristics of a mainstream currency. Even though there are a lot of benefits to cryptocurrency, the fact that it is not regulated by laws affects the financial stability of consumers who use them because it is no secret the risk that they face is very high.
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    Derecho a la educación para los niños y las niñas migrantes venezolanos en la Institución Educativa Francisco Miranda de Medellín
    (2021) Usuga Vargas, Diana Maryori; Murillo Zapata, María Camila; Ocampo Osorio, María Paula; Rodríguez Jiménez, Sofía; Vásquez Pérez, Nora Liliana
    This document presents a research exercise that seeks to analyze the conditions under which the bonding of migrant children develops Venezuelans to the Colombian educational system within the framework of education as a right universal at the Francisco Miranda Educational Institution - Julio Arboleda headquarters. The methodology assumed in the research was qualitative, with a focus hermeneutic, the case study method was used, dynamized from the focus group and interviews (Ángel, 2011; Salgado, 2007). The results allowed us to recognize the tensions and strains that challenge the Educational Institution facing the issue of migration, feelings and thoughts of the community education in relation to the dynamics that arise in the provision of the educational service to Venezuelan children and contextualize changes in care from the modality learning at home.
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    Diferencias entre la Contabilidad tradicional del sector público vs las Normas Internacionales de Contabilidad del sector público en Colombia con proyecciones de impacto de este sector
    (2018) Avendaño Martínez, Juliana; Rivera Chaverra, Mateo; Suárez Ramos, Manuela; Zapata Montoya, Mauricio
    The conversion of International Accounting Standards to Colombian Standards is a subject that has undergone a major change in the accounting sector due to the new procedures required by the IASC, that explains than only 10% of Colombia companies have implemented international accounting rules for 2016, and it is understood that in the same year all Colombian companies would have adopted those standards. Most of enterprises that adopted this measure are those classified as PLENAS. Which represents only 10 per cent of Colombian economy, all the rest, 90 per cent are companies classified as PYMES (Portfolio 2006) that are in the conversion process for this year. Public sector in Colombia included in the Colombian standard has been treated in a different manner in front of private sector what explains the existence of a plan of accounts for the public sector, a public accounting system, and special regulations for this sector, since in the administration of public resources the demand and control of accounting information is greater than accounting in the private sector, Both the public sector has a challenge to the international .regulations since there is little time for adoption and the same rules regarding the transparency and integrity of accounting information must be preserved
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    Diseño de un sistema de seguridad y salud en el trabajo para la empresa: IBASEO
    (2018) Castañeda Bernal, María Alejandra; Úsuga Rueda, Robinson Martín
    IBASEO is a company dedicated to the distribution and manufacture of toiletries in order to provide solutions to educational, industrial and home businesses. The design of a system of safety and health at work aims to ensure the protection, safety and good conditions of the work environment so that the worker can develop in optimal conditions his tasks and increase the productivity of companies, the growth of diseases Pollution, noise, visual pollution and the state of the infrastructure, lead companies to have standards and follow a manual that allows them to reduce the risks and know what to do about it to take corrective and preventive actions for Prevent damage and accidents. The design of the occupational safety and health system and the inspection of current conditions will allow us to achieve a better use of existing standards and greater knowledge about the true social importance of workers' health business. For all of the above, designing the occupational safety and health system for IBASEO will allow it to improve its capacity to remain in the market, providing security
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    Evolución de la protección a la mujer en estado gestante en la normatividad internacional y su influencia en las normas nacionales
    (2010) Moreno Bernal, Luz Edilma; Rios Rubio, Jennifer; Rios Rubio, Jaime Alberto; Pacheco Restrepo, Yilly Vanessa
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    Guía de mejores prácticas de control interno en las microempresas
    (2017) Gómez Álvarez, Yeison; Pérez Martínez, Rafael Antonio; Ramírez Rendón, Yessica; Castaño Vera, Santiago Humberto
    owadays in the enterprise world, especially in the micro enterprise, doesn't exist accurate information or effective administrative support about the correct way for intern control. It’s because of this, the current work development will be determined by the level of intern control of the micro enterprises. Regarding the application of the existing norms in the country, and that allows the designing of an application guide about the correct managing of intern control. This, with the purpose of lowering the amount of problems that could happen in the future due to wrong interpretations or bad practices inside of it. The process is going to go through a qualitative analysis, creating some polls with questions that give answer to the current state of the intern control in the micro enterprises, and that way being able to create a proper guide, useful for increasing and boosting the system inside of them. Therefore, creating efficient and low error risk to even the actions of the controllers.
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    Impacto en las microempresas certificadas como grupo tres, si optan por implementar NIIF para PYMES
    (2018) Atehortúa Lopera, Richard Alexis; Murillo, Juan Pablo; Bedoya Marulanda, Sandra Patricia
    In order to standardize the accounting and financial information of Colombian companies and level it up with respect to international standards, it was decided in 2009 through Act 1314 to start managing accounting and financial information under the International Financial Reporting Standards (IFRS). To this end, the economic entities were divided into three groups, which vary depending on their income levels, wealth, and economic activity. For Colombia, groups 1, 2 and 3 were created. Group 1 is the one to which the large multinational companies and those listed on the stock market belong, then there are groups 2 and 3, which is where most of the companies in the economy belong. from the country. In order to implement these new standards, resources and knowledge are needed, in addition to analyzing factors such as the projection of the company and its medium and long-term objectives, therefore, not all companies that initially classify within group 3 are recommended to apply the standards since those projections and objectives could be limited
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    Importancia de las normas y seguridad industrial en Medellín
    (2016) Romero Arango, Andrea; Torres Riega, Paul Franchesco
    In history it has always highlighted the need to find ways to build confidence in organizations through rules and security departments to provide confidence to workers and improve the organizational climate in order to build confidence. With the industrial revolution, according to advances in industrialization and automation generating new production processes and new risk factors for workers, currently industrial safety has a broader view and more people know about it and protection methods that exist to prevent future catastrophes, achieving calling it by different names not to be known as an area clearly processes of an organization. Objective set out to analyze the behavior of industrial safety in Medellin's business management considering the manage that give fire inspectors to the rules and laws by which is regulated industrial safety. For the methodology was made an interview that conducted two inspectors Fire in prevention station Fire Medellin, the two inspectors were busy but their answers were accurate, each interview was done separately but the answers were very similar perhaps attributed to both have a similar average experience in the field of industrial safety. An analysis of both interviews were conducted which could be noted that the main causes of accidents have been oversights of workers and lack of maintenance by the establishments was conducted, then the results obtained from both interviews raised
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    Interpretación del artículo 30 de la ley 1393 de 2010 en el sector privado
    (Universidad de San Buenaventura. Cali, 2019) Restrepo Zuluaga, Nezar; Pérez Chavez, Yolima; Bravo González, Stefanny
    The present work has as objective to know and analyze the concepts of the payments that constitute and do not constitute salary in the private sector, based on the Colombian regulations in force in the labor field. As well as, understand what are the criteria that the law has established for the application of these concepts. However, it is intended to explain that according to the guidelines of the regulations, payments fulfill a condition that affects the contribution base to social security. Therefore, we will find applied exercises that will allow the reader to understand what is the correct procedure to determine the social security base based on the stipulations of Article 30 of Law 1393 of 2010 with the conceptualization of each of the payroll payments.
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    Manejo adecuado de los escombros en los municipios: vacíos normativos en la regulación
    (2018) Rosales Rojas, Yamileth; Baena Robledo, Natalia
    The appropriate handling of the rubble in Colombia is in the awn that has emerged in the environment of the public services operation, in which the institutions of the state have sought to regulate with different scopes and components, this article expresses in a reflective manner some normative referring that allow to make inference in the practical difficulty of the adequate management from the rubble in the territorial entities. The regulations framed to good practices with matter of constitutional compulsory to the territorial entities, but the article seeks to meditate and to argue as a model of business way standardized as public services, framing is weak, subjective and even unsustainable in some contexts. Therefore it can be concluded that the regulation of the rubble management is not defined a unique model that can be replicated throughout the country, and the solutions for this situation in the territorial entities is complex for some people, considering as problematic and requiring the implementation of models sponsored by the State where the political volition of the local governments and its infrastructure allow its develop efficiently
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    Manual de convivencia: cómo lo perciben los coordinadores de sección de una institución educativa privada
    (2016) Pérez Roldán, Andrés; Muñoz Gaviria, Diego Alejandro
    This paper is the result of a research project on the meaning given to the rule book by the school coordinators of a private institution in Medellín. Apart from focusing on sense itself, this work is hoped to be the starting point on the exploration of the meanings given by school administrators and directors to rule books themselves and, on a higher level, to the concept of school coexistence. Data for this research project were collected by means of individual interviews, participants‟ written reactions to an interpretative text of the above-mentioned interviews, and a focus group where they presented their final ideas on the emerging categories. It could be concluded that convergence of meanings on the different aspects of the rule book can lead to a sense of cohesion and coherence in regard to the institution‟s overall performance as an educational centre, whereas divergence of opinions and meanings can hinder the school‟s main educational aim and lead to uneven results. Grupo de Investigación: Interdisciplinario de Estudios Pedagógicos (GIDEP). -- Línea de Investigación: Desarrollo Humano y Contextos Educativos. -- Área: convivencia escolar. -- Tema: sentido de un manual de convivencia para agentes educativos.
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    La motivación como influencia en el desarrollo de habilidades laborales en la población invidente de la ciudad de Medellín
    (2019) Echeverri Tobón, Ángela María; Escobar Ossa, Sandra Milena; Zapata García, Pablo Andrés
    This research, whose aim is to analyze motivation both as a psychological aspect and as a factor that, in this specific case, encourages the development of working skills allowing continuity in a given professional area, addresses the subject of motivation, understood as a factor of influence in the development of working skills in a taken sample from Medellín’s blind people population. To attain this objective, the technique of semi-structured interview was applied to four general groups: 1. a randomly chosen sample of blind people belonging to Medellin’s population; 2. employers; 3. possible employers; and 4. professionals pertaining to various areas of human, social and health sciences. The instrument used to collect the information during the interviews was the survey. By means of the surveys made, it was possible to identify several perceptions regarding: motivation-related dynamics; the development and strengthening of working skills, focused on the execution of an economically remunerated activity; the importance of work inclusion in the aimed population; and, finally, the potential the organizations have at their disposal, allowing them to offer motivating elements to their employees, which are to encourage the appearance of motivation directed towards the achieving of both personal and collective goals.