Ciencias Administrativas, Económicas y Contables USB Medellín

URI permanente para esta colección

Navegar

Envíos recientes

Mostrando 1 - 5 de 295
  • Publicación
    Acceso abierto
    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.
  • Publicación
    Acceso abierto
    Propuesta de implementación de un sistema de franquicias para la empresa Clase Alpha, S.A.S.
    (2021) Cadavid Osorno, Luisa María; Gómez Jiménez, Esteban; Estrada Villada, Estefanía
    This research proposes a direction for the application of a franchise model to the company Class Alpha SAS due to the needs to evolve and market expansion founds, emphasizing the main service of the company, which is celebrating meetings in horizontal properties, a service that presents an innovation challenge given the current Covid-19 pandemic. This paper incorporates conceptual elements in terms of franchises, its implications are analyzed, and finally, the relevance of the process is evaluated based on the characteristics of the company. This work has a descriptive scope, which allows to throw prospective studies that help to deduce future events with the analysis and interpretation of what was found. The applied research technique is the case study, which allows the analysis of situations within a given context from the study of the characteristics, procedures and results obtained, to establish concepts that support the solution of some problematic. These studies and some theories were provided by the book The franchise: elements, relationships and strategies by Guillermo J. and Bermúdez González, and key elements are established such as: the existing types of franchise and generalities; fundamental concepts for the development of the project and obtaining results.
  • Publicación
    Acceso abierto
    Fortalezas y debilidades para la implementación en Colombia de la sección 23 de las NIIF para Pymes: ingresos por actividades ordinarias
    (2021) Romero Acosta, Jaris Miguel; Luna Cano, Laura Isabel
    Considering that PYMEs be able competitive at an international level in terms of business and thus achieve sustainable growth, it is necessary to identify the strengths and / or benefits that must exist when creating a company in Colombia; also, recognize the threats and difficulties that the entrepreneur may present at that point. In front of these considerations, it is necessary to take into account the support provided by the National Government from different sources like financial, education and training, innovation, and the implementation of new technologies to help in the development of the PYMEs process. Taking into account the previous steps, identify the strengths and weaknesses for the implementation in Colombia of IFRS Section 23 for PYMEs is pretended: Income from Ordinary Activities. The methodology is on a bibliography search; In these were found that from the interpretation of IFRS 23, the strengths would be: the standardization of financial statements and participation in a globalized world, for example. Also were found some weaknesses that may be presented in the adoption strategy of the standard law, such as ambiguity or differences generated when interpreting the standard law. From this point is concluded that the weaknesses presented are seen as opportunities because they can be easily solved, this process requires having good training that allows the best interpretation in relation to the type of Income in ordinary activities that may be presented for every economical transaction
  • Publicación
    Acceso abierto
    Influencia de las redes sociales en el proceso de internacionalización de las empresas
    (2021) Rosero Jaramillo, Andrea; Posada Zapata, Sara Camila; Agudelo Bohórquez, Valentina; Ortegón Riveros, Wilson Eduardo
    Different factors over time and the rapid apogee of digitization have caused social networks to become a massive means of disseminating information and interaction, considering that, in recent periods these platforms have become scenarios not only of personal accounts but also of business users, thus allowing the appearance in digital media of companies and entrepreneurs, in addition to allowing the heyday of entrepreneurships and virtual commerce. This project aims to demonstrate how social networks become tools for companies and entrepreneurs when it comes to internationalizing their products and markets and the advantages they bring. Based on the above, it is intended by means of a bibliographic review technique, to concisely capture the concept of social networks and the internationalization process of companies and the consequences that the interaction of both actors entails, this technique allows a detailed review of these concepts and identification of various related examples of the competitive advantages that arise with the use of social networks.
  • Publicación
    Acceso abierto
    Implementar un Sistema de información integrado con las tecnologías de la información para agilizar los procesos de check in y check out en la cadena de Hoteles Estelar
    (2021) Mejia Jiménez, Luisa Fernanda; Henao Hoyos, Juan Pablo
    The world we perceive today moves around technological advances that have allowed a global connection with multiple purposes in a universal network of tools that have different functions in the personal and professional life of an individual. These same connections have motivated millions of people around the world to travel to get a closer look at the landscapes, socio-cultural behaviours, attractions and resources of an unusual and distant territory. Likewise, daily trips have become vital in the exchange of resources or in the development of negotiations between different companies or organizations. The added value of the tourist sector in the city of Medellín is imperious in comparison with other cities in Colombia due to the dynamics that are developed there, so that multiple tourists arrive every day to carry out different activities. In addition, this city has been able to consolidate as a center of innovation and intelligent destination monopolizing the glances of national and international travelers. In this order of ideas, we seek to implement an information system integrated with information technologies (software / hardware) in the chain of Hoteles Estelar, where customers can make the processes of self check-in and check-out, with greater agility and efficiency