Examinando por Materia "Organizaciones sin ánimo de lucro"
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- PublicaciónAcceso abiertoGestión administrativa en las entidades sin ánimo de lucro una propuesta desde la prospectiva estratégica(2019) Ramírez Góez, Nini Soley; Grajales Montoya, Nancy EstellaThis text explores the characteristics of nonprofit organizations and their role in the value chain of cultural and creative industries as well as the orange economy. It proposes a methodology for the sectoral organizational study, applying the concepts of strategic planning given by Michael Porter and the tools from the voluntarist school of the prospective
- PublicaciónAcceso abiertoInvestigación sobre los criterios tributarios para la formalización de empresas culturales sin ánimo de lucro en Medellín(2017) Rodríguez Botero, Moises; Tamayo Duque, Edward AndrésThe present research is oriented to demonstrate different tributaries elements that cultural organizations in “Comuna 6: Doce de Octubre Medellín” have to take into account when they are creating artistic and cultural events. Those organizations have the capacity to organize permanent artistic and cultural events within the same territory, but in some way they are unaware of the applicability of the law, as well as the interpretation of the norm and the legalization of the same. Thus, this work contains an analysis of laws, decrees and tax regulations at a general level, among other aspects of a legal nature, which must be taken into account in order to avoid making a mistake in the execution of projects. This project is intended to seek and present a clear and coherent way to understand the current regulations in the elaboration of artistic and cultural projects necessary for the different public tenders that “Alcaldía de Medellín” makes available to the community in general, as well as to know deeply the benefits that can be Obtain, or even reductions in the taxes payment, following this statement this research is aim to develop more assertive ways to contribute to the social development of this communities.
- PublicaciónAcceso abiertoRevisión normativa de las entidades sin ánimo de lucro desde los enfoques contables, financieros, tributarios y jurídicos en Colombia(2018) López Ardila, Estiven; Gil Corredor, Édgar ArielThis research focuses on describing the rules that Non-Profit Entities have from the accounting, financial, tax and legal points of view, such as the verse required to carry out accounting, control entities as fiscal reviewer for some, the regulatory framework of International Financial Reporting Standards (IFRS) as a basis for taking Group 2 and finally, reviewing the changes that Law 1819 of 2016 brought about for these last tax reforms, creating a special regime for them, where a future for these entities can be visualized not very clear, with the regulatory changes before, changes that contribute to these entities have a broader oversight from all legal categories that are initiated and that the government will be more strictly entrusted with the agreement that meet certain rules these entities that follow the requirements to be followed in the regulatory framework of the entities without a lucrative spirit