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

Objetivo: El objetivo del estudio consistió ensensibilizar a los microempresarios, estudiantes y a la sociedad en general sobre la importancia de las microempresas en la actividad económica. Método: Se aplicó una investigación exploratoria con datos. En concreto, se recopiló información en el tiempo, involucrando datos recolectados en conjunto con los problemas directos de este sector en la sociedad colombiana. El estudio se llevó a cabo en Cali (Colombia) con una muestra de 100 microempresas del sector informal; el instrumento de recolección de información fue la encuesta, dando como resultado un análisis descriptivo a partir de las variables correspondientes en la investigación. Resultados y Discusiones: Se obtuvo una correlación negativa, pues hay una serie de microempresas que no están legalmente constituidas y, por lo tanto, pertenecen al grupo de empresas familiares. A su vez, estodeja en claro que la variable salario no está definida por su variabilidad empresarial.Con una mayor capacidad de bienes y servicios, además de erradicar las empresas informales, el gobierno obtendría mayores impuestos, pero sin abusar de los mismos, ya que si los impuestos son altos, ello conducirá a que las empresas evadan y a que no se formalicen legalmente. El sector financiero debería ser más competente para los nuevos microempresarios, dado que requieren un mayor apoyo a través de recursos financieros y entidades gubernamentales.Conclusión:Se concluye que el fenómeno de la informalidad en el país está predispuesto a niveles de educación relacionados con la administración de activos improductivos en los puestos gerenciales. Es necesario que el Estado tome medidas relevantes para incluir al sector informal en el formal.

Objective: The purpose of this study was to determine the impact generated by the Trade Agreements signed between Colombia and twelve (12) countries observed. The contrasted periods were, on the one hand, the year of signing the Agreements, and the period between 2014 and 2016. Method: The analysis of the generated impact was carried out through the mixed method, since there were data contrasts, as well as an analytical focus of the results, adding to this the bibliography review on the subject. Results and discussions: It was observed that the Trade Agreements of Colombia have generated an attraction of Foreign direct investment FDI, having now greater investment income in comparison with the date of subscription of the Agreements; On the other hand, the commercial exchange showed a negative trade balance, explained by the increasing levels of imports and the stagnation of exports. The literary review on the subject yielded diverse arguments, among which they emphasize that the IED can generate positive impacts, as well as negative ones in the issue of economics and social inequality; and that in order to understand the trade balance, it is necessary to identify the situation in the countries' internal infrastructure. Conclusions: Among the conclusions of the study, it was determined that Colombia must strengthen its productive system by diversifying the domestic market, improving the logistics infrastructure, adding innovation and technology to goods and services; to consolidate the country as an international investment destination and increase export flows.

Objective: The present research article arises from the interest to analyze the strategies of continuous improvement for the productive process of the organizations and their impact on the quality of life of the collaborators in Colombia during the 2017 period. Method: A systematic review of the Literature in order to answer the following research question Why analyze strategies for continuous improvement for the productive process of organizations and their impact on the quality of life of employees in Colombia during the period 2017? Regarding the methodological design, the research approach is qualitative documentary type, with descriptive scope and a design based on grounded theory. Results: The results obtained allow us to observe that the impact of the continuous improvement strategy used by organizations for the productive process plays a decisive role in the quality of life of the collaborators, being these the primary source for the achievement of strategic goals and objectives oriented towards organizational growth and expansion, however, senior management is responsible for promoting an adequate quality of working life, by involving and motivating employees in the construction and design of business strategies. Discussions: To improve and maintain the organizational standards, it turns out to be a main responsibility of the process of continuous improvement that must be led by the top management to be able to reach the precepts exposed by the Japanese philosophy. Regarding the quality of working life, the need arises to recover the subjective and sociological components oriented to the integral well-being of the person and its diversity, leaving aside the material well-being. Conclusions: The impact of the strategy of continuous improvement used by organizations for the productive process plays a decisive role in the quality of life of employees, taking into account that companies tend to be competitive and struggle in the global market to maintain their leadership, have understood that employees are the primary source for the achievement of strategic goals and objectives aimed at growth and organizational expansion.

Objetivo: Este trabajo se realizó ante todo con la intención de identificar el direccionamiento estratégico procedimental para las áreas susceptibles del arbitraje tributario en el contexto venezolano. Método: Se trata de un estudio de tipo descriptivo, no experimental, de campo, bajo el enfoque positivista, en el que se utilizó como técnica para la recolección de la información la entrevista y la observación, considerando una población de diez (10) sujetos de las oficinas de recaudación municipal del Estado Zulia. Resultados y Discusiones: Los resultados se obtuvieron mediante un proceso de estadística inferencial, a través del Anova, t de student y regresión lineal, quedando claro que las administraciones tributarias de los municipios glocales muestran un panorama propicio en relación a su gestión estratégica, en aras de mantener un escenario favorable que propicie el direccionamiento estratégico del procedimiento de las materias susceptibles para el arbitramiento, y este permite dirimir así las controversias. Conclusiones: El procedimiento antes descrito conduce a la administración tributaria al cobro inmediato del crédito fiscal, facilitando su recaudación y evitando ulteriores procedimientos contenciosos, constituyéndose en una estrategia empresarial en sus procesos legales.

Objective: The objective of this study was to identify elements of the solidarity economy to promote a better quality of life in rural communities affected by the Colombian armed conflict. Method: The research was of a descriptive, not experimental of a field type. The population was composed of twenty people linked to 5 peasant communities. The technique of data collection were two questionnaires, one for a solidarity economy with dichotomous alternatives and the other for a quality of life with different Likert scale alternatives. The validity was obtained through expert judgment. For the calculation of reliability, the Cronbach alpha method was used, where a value of 0.85 was obtained. Results and Discussions: The results indicate that in the management of a solidarity economy, the associativity and solidarity prevails, however self-management, property and economic rationality show negative tendencies. This indicates that they should be oriented to evaluate the activities necessary to establish the components needed to develop solidarity economy networks. Conclusions: This study made it possible to identify the different organizational experiences of peasants with regard to associativity, self-management, autonomy and solidarity, as well as finding that a common element shared in these experiences is that they have arisen in borderline situations.

Objective: Determine the relationship between Organizational DNA and Productivity in Family Businesses. Method: The research was Correlational type with non-experimental, field and transactional correlational design. It was based on the theoretical proposal of Nielson and Pasternack (2005). The population of the study was constituted by the family companies from which a sample was extracted to trial composed by the companies of the pharmaceutical sector, a questionnaire was applied consisting of a scaling of Likert attitude with 46 items, presented a reliability of 0, 91. Results and Discussions: Among the main results of the research, it was found that the companies studied have a healthy DNA without fitting into the typology proposed by the authors and have a high productivity. It was found that the DNA of the companies studied is healthy but does not fall within the classifications that the authors present, however, other studies confirm that this can happen in SMEs, on the other hand, it was found that the workers, the Machinery and management are considered factors of high productivity, but external aspects are perceived with indifference. Conclusions: Regarding the objective of the research, it was determined that organizational DNA and productivity presented a moderate positive correlation, that is, that the relationship between the variables exists but is not determinant.

Within the self-assessment of Public Accounting Program at the University of Pamplona, ??the follow-up study graduates occupies a very prominent position, this research aims to know the reality of graduates and the relevance of the acquired knowledge. This study is very important for feedback that allows for the improvement of program quality. The methods and techniques used were descriptive, accompanied by a field with a non-experimental, transactional design, consisting of a sample of 34 graduates. The survey was used as data collection instrument constructed with 28 items with several possible answers. The results indicate that graduates are now working at a high level with 85% in a high percentage as auxiliary accounting for 38%, but 44% do other activities outside their field of study. These results indicate that it should conduct a review and adaptation of the curriculum to improve program quality.

This article presents a review of the published literature on dynamic learning abilities, starting with determining the necessary background for the dynamic capacity of learning in organizations, making an approximation to the concept of dynamic learning capacity; to the evolution of the concept of dynamic learning ability, to the dimensions of the dynamic capacity of learning, identifying three categories. The first is the Knowledge Acquisition Capacity (KAC), with six dimensions: Crisis and problems; The clients; Specialized units; The competition; The experience and the practitioners; The technology; The history; the second category is the knowledge generation capacity (KGC), with six dimensions: Competencies; The structure; Communities of practice; Learning communities; Communities of commitment and organizational memory, and the third category is the ability to combine knowledge (KCC) with two dimensions: the organizational culture for organizational learning and the organizational climate for organizational learning.

Purpose: The article has as objective to analyze endomarketing from the paradigm of sustainability, through the elaboration of a literature review. The relevance that the variable shows as a topic research of the discipline of marketing nowadays, and the need to aim at organizational sustainability in order to participate actively and responsibly in the market justifies the relevance of the study. Method: Within this framework, the research is presented with a qualitative and interpretative design, of a documentary type, which determined the procedure of selection, access and registration of the documentary sample, using the analysis technique for the interpretation of the data, privileging as source of information of indexed articles in the database SCOPUS, Google Scholar and Dialnet [226 articles]. Results and discussion: The results suggest that endomarketing takes relevance in the scientific literature from the business sector due to its contributions on productivity, especially associated with the development and motivation of employees, thus linking the paradigm of sustainability, from its social dimension that pursues in the same way the wellness and satisfaction of the staff as a response to the responsibility of the organizations with their stakeholders. Conclusions: Regarding the objective of the study, it is concluded that the implementation of endomarketing in organizations contributes to the achievement of corporate objectives through the motivation of the internal client, and at the same time, allows to cover the social commitment of companies with workers, in response to the sustainability approach that has been adopted more frequently today.

Objective: To identify which type of knowledge young people do have about the basic educational level, specifically from the sixth up to the eighth grade, in the areas of personal finance, money management and savings. Method: A field of investigation was carried out, of a descriptive nature, with a non-experimental, transversal design. For the population, 96 students from different schools in the municipalities of the province of Pamplona were considered with a random sample of 96 young people from rural basic schools. The analysis was carried out during the second semester of 2016. Results: This research allowed us to have an idea about the management of money in young people in the sixth, seventh and eighth grades of basic education, likewise it is important to highlight  the fact that although they are children and the majority from strata 1 and / 2 living on the sidewalks of the neighboring municipalities of the province of Pamplona are able to handle the money in their daily lives and make a rational use of it, allowing to establish that they do have  more than a vague idea. about their personal finances In spite of the fact that they do not handle the terms,  still they are  quite clear about the management of money and the culture of savings according to their proportions. Discussions: A conclusive analysis of the survey model shows that although in the schools there are no given notions about this matter, to start teaching from an early age concepts such as savings and credit in a didactic way can become a clear benefit for adult life. Conclusions: The accomplishment of this project allowed  us to have a pleasant experience  after working with the children and young people of the schools of the sixth, seventh and eighth grades of the different communities of the province near the municipality of Pamplona, ?? and the University being able to get close to  the region.