Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Aim: This study identified the factors that are vital for the development of cultural companies in the city of Bucaramanga. Methods: This study employed a nonexperimental, cross-sectional, descriptive, correlation design with a quantitative approach. The study sample composed of 49 companies from the audiovisual, literary, and music creation sectors that were selected through the proportional stratified random sampling technique. Data collection was conducted through a survey that was evaluated on a 5-point Likert scale. The survey included 16 items and five responses for each of these items. Further, reliability of 0.83 was deduced. The study also employed the size reduction technique, principal component analysis. Results: The study results revealed that although the dimensions selected for business development were correlated, their variability was mainly explained by two factors. Discussions: This study highlighted that the cultural companies focused on administrative management and value creation with social innovation. Conclusions: The study concluded that business development involves the processes of social transformation wherein intellectual capital exists for the creation of goods and services that generate symbolic and economic values, and “innovation management” and “value proposition” were identified as components that explain 70.76% of the total variability.

Objective: The study was aimed at identifying the influence of connecting victims and former combatants in human resource practices associated with the skills, motivations, and opportunities of Colombian small and medium enterprises (SMEs). Method: This study implemented a quantitative methodology, employing the survey technique, which was applied to 492 SME managers. Human resource practices were used as the dependent variable, while the relationship between victims and former combatants represented the independent variable. The analysis process was carried out using a multivariate analysis through linear regression. Results: The main finding is that SMEs connect more with victims than with former combatants, showing that the most common human resources practice is participation. Thus, connecting victims and former combatants negatively influences the practices associated with skills such as selection and training. Conclusions: Currently, SMEs have fully formalized their human resource practices, but there must be flexibility in the selection processes for the actors in the conflict to be connected; otherwise, it would be complex for them to comply with the requirements of the profile for successful connection purposes.

This work focused on reviewing the Convention to Avoid Double Taxation between Colombia and Mexico, in order to analyze fundamental aspects of the Convention using current regulations and auxiliary texts to understand the points described therein. This study was carried out under a qualitative design methodology and a documentary and hermeneutic review type, in which 60 documents were studied (articles, books, websites and regulations) that allowed to know aspects related to the bilateral relationship between Colombia and Mexico, as well as to understand in a general way the implications of the Agreements to avoid double taxation, their purpose and types, to later address the Agreement to avoid double taxation between Colombia and Mexico. As a result of this, it was possible to learn what double taxation is based on, how the agreements mitigate a foreign investment decision and the benefits that the agreement brings to residents and/or merchants residing either in Mexico or in Colombia. It is also notorious the intention of both Mexico and Colombia to establish this type of agreements with countries around the world to obtain benefits in tax matters.

Purpose: To review the auditor’s reports issued by the companies based in the countries that comprise the Latin American Integrated Market (MILA, in the Spanish acronym) [Colombia, Peru, Chile, and Mexico] regarding compliance with the International Auditing and Assurance Standards for 2010–2018. Method: Qualitative research by carrying out the documentary analysis of emphasis of matter paragraphs, other matter paragraphs, and key audit matters. Results: Standard compliance was satisfactory. Standards regarding additional information were applied, even before such application was mandatory in the countries researched. Discussions: BIG 4 firms issue the highest number of emphasis of matter paragraphs, other matter paragraphs, and key audit matters, referring mainly to the adoption of standards, accounting policies, and basis for opinion. Conclusions: The other elements disclosed in the auditor’s report may affect users’ decision-making processes since they provide information users with additional information.

Objective: this research aimed to analyse the institutional framework that influences entrepreneurial intention (EI) in the department of Quindío, Colombia, taking into account the criteria of formal and informal institutions set out by the economist Douglass North. Method: a mixed and descriptive study was used, using a non-experimental, transversal methodology. Information was obtained from fourteen public and private institutions, four experts and 201 masters students. Results: it was found that the formal institutional framework to support entrepreneurship does not envisage the linking of strategic efforts towards the establishment of a regional policy for the creation of enterprises. With regard to informal institutions, it was found that there is little initiative in complex situations and low tolerance for failure. Discussions: Therefore, the institutional policy to support entrepreneurship must have filters that allow for the optimization of the use of resources through the prioritization of initiatives that generate greater social and economic value, while at the same time promoting the development of entrepreneurial values in the population. Conclusions: The formal institutions that support entrepreneurship operate in a dispersed manner without a collaborative work scheme that promotes the achievement of common objectives to generate greater impacts. With regard to informal institutions, deficiencies in some business values can negatively influence EI.

Aim: this study focused on analyse the current situation in Colombian companies highly innovative, based on a situational diagnosis, according  to that recommend some actions to strengthen innovation in the country's companies. Method: For this research the descriptive method was used, the empirical and quantitative one; as a primary source we took information from 74 surveys from companies´manager recognized by the Ranking of the most innovative companies in Colombia and other institutions as companies with high innovation results to carry out the situational diagnosis. This work was complemented with secondary sources by reviewing documents from government agencies, trade unions and sectors (2017-2018) of innovation in the country. Results: The internal and external diagnostic found that Colombia's progress in innovation has been slow and with setbacks, which requires increasing innovation in the business environment. This paper turns around the diagnosis and based on it recommends some actions that would best apply to strengthening innovation in Colombian companies. Conclusions: The findings found indicate that strategic actions are needed to strengthen the capacity for innovation in companies, as well as the commitment articulated among the actors in the process, where actions are developed jointly, which will not only improve innovation in companies, but also improve Colombia's position in terms of innovation.

Objective: this research was aimed at determining the factors influencing consumer loyalty in the e tourism market, related to the intention or tendency to visit and repurchase a travel package. Method: for this, a descriptive study with a retrospective qualitative design was developed, whose population was constituted by the clients of five tourist agencies. As a technique for collecting information, documentary review was used and for data analysis, the MICMAC technique. Results and discussions: The results of the MICMAC technique suggest that e-loyalty is given by the perceived quality, honesty, organization, variety of sites offered and the efficiency of the agency to fulfill the services offered. This demonstrates the importance of generating strategies that involve the factors found to be key; however, the transportation factor that should also be placed among the keys and determinants, was located in the autonomous zone. Conclusions: Finally, customer loyalty represents a key element in the electronic marketplace, so marketing must invest extra effort in detailing their training and performance. The variety of loyalty instruments is extensive, and is the reason why, the environment in which the business develops must be analyzed, in order to generate loyalty strategies that are maintained through time.

Organizations as social entities develop a series of dynamics that affect their functioning; Among the social phenomena that occur in the company is the culture and informal organization. Within the informal organization structural components are developed that present specific cultural features of this social phenomenon within the company; it is for this reason that the present article aims to approach the conceptual categories that comprise the cultural aspects of the phenomenon of informal organization. The literature review was carried out considering those documents that had relevant contributions on the phenomenon of informal organization; Likewise, a framework of concepts on the phenomenon of culture in organizations was defined. The results obtained from the analysis of the content of the definitions selected in the literature review, categorize the phenomenon of informal organization into three structural components that correspond to leadership, cooperation and communication; On the other hand, its cultural aspects can be grouped in the categories of social system, the figure of the leader, ties and bonds, contents and symbolic representations.

Today, measuring the value for shareholders is a practice incorporated into the world of business valuation. These valuations generally do not include the customer as a value-generating asset, so marketing proposes a vision in which the customer is conceived as an intangible asset of the company, a value-generating agent whose value is built and developed during its life cycle through a process of enduring relationships over a given period of time. In this sense, the Net Value of the customer as a baseline allows the prediction of the customer's value and also facilitates the definition of commercial and market strategies for its life cycle to be a generator of value both for the customer and company. This, the calculation of customer value during the life cycle of a contract or commitment, supported by measures such as attraction, retention, depth of product and/or service penetration, satisfaction, or number of references integrates assessment tools that allow a company to have a better understanding of the value generated by its investment in the customer as a true asset of the organization.

This work aimed to evaluate changes due to parasitism by Strongylus vulgaris in the aorta, cranial mesenteric and ileocecocolic artery by B-mode ultrasound. It was observed many arterial lesions and the ileocecocolic artery presented the major ultrasound changes. In the 26 animals examined, 18 had arterial lesions caused by S. Vulgaris, detected on B-mode ultrasound. Only one thrombus was identified in one animal on the abdominal aorta. On unarmed rectal palpation wasn’t showed nodules, thickening or increase in vascular diameter. Ultrasound was more sensitive than palpation in arteritis verminotic diagnosis. The increased diameter of the cranial mesenteric artery accompanied by wall thickening in abnormal ultrasound group (C/A), indicates worm infection arteritis. B-mode ultrasound identified the dilation of ileocecocolic artery (small aneurysms), thickening and mineralization of the arterial wall.