Análisis de la información financiera en torno al informe del auditor de las empresas del MILA

In the current enterprise context, the generation of transparent and good-quality financial and non-financial information is fundamental for adequate decision-making. Considering this context, this paper aims at evaluating the relationship between an audit report and the variation of the financial information of the companies who have a participation in the stock exchanges markets of the MILA countries over the period 2012- 2018. A quantitative approach was used in this investigation, using Logit and Probit models. As results, the outlined model predicts, to a great extent, that an auditor’s unqualified opinion translates into financial information variables’ positive behavior. Also, a great correlation between the audit firm, especially if it is a Big Four, and company income was found, which translates into favorable audit reports.

Impacto del gobierno corporativo en el valor de las empresas latinoamericanas: evidencia desde el MILA

Corporate Governance is a mechanism that seeks to strengthen the control bodies and their efforts, by combining principles and techniques to invigorate the value of companies and generate confidence in investors and all Stakeholders. This research seeks to analyze the impact of corporate governance on the values of companies that belong to the Latin American Integrated Market (MILA). The financial statements of the 97 companies from the years 2012 to 2018 were analyzed using a statistical panel data model to establish the relationship between the corporate governance variables and the financial performance variables. Lastly, it is concluded that non-economic mechanisms such as the implementation of adequate control policies positively influence the value of companies and generate support for investors.

Modelo de minería de datos para el análisis de la productividad y crecimiento personal en las mujeres emprendedoras: el caso de la Asociación las Rosas

The research objective was to implement appropriate data mining techniques in the analysis of a social enterprise, considering the question: what are the most appropriate classification models to evaluate the productivity and personal growth of the entrepreneurs of Association las Rosas? Considering social learning related to business growth and personal development. A survey based in systematized information on the characterization of the business and personal development of the sample was taken as a basis; The first model made it possible to establish that productivity was determined by aspects such as the amount of debts that finance the undertakings, as well as the type of financing thereof. The second model established that female entrepreneurs perceive their personal growth and development will take place in the long term.

Adaptación del sistema táctico de inteligencia para la toma de decisiones militares ante una pandemia

The purpose of this work is to identify a tool that allows a military decision maker at the tactical level to manage the military resources available in the event of a pandemic. The research focused on finding and adapting an epidemiological mathematical model to process data collected in a military jurisdiction and with it the development of prospective scenarios in a military jurisdiction in the event of a pandemic. The results indicate that in the face of a pandemic, military decision makers must have a model of prospective scenarios and the adaptation of the intelligence process, especially the means of searching for information and the recording and analysis instruments to diligently manage the available resources. It is concluded that, given the appearance of a pandemic in a place with geographical conditions that hinder rapid accessibility and administrative support, military decision makers require a procedure that allows rapid adaptation to the new tactical scenario.

The relevance of the European Audit Reform from the perspective of auditors

Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profesionales. Los hallazgos apuntan a niveles en general superiores al desacuerdo para las diferentes medidas implementadas por la REA, que se amplían en cuanto a las respuestas de los auditores que consideraban fundamental la introducción de la REA. Además, los hallazgos muestran que el papel que desempeña la ROC en la sociedad se destaca, según ellos, como el tema más relevante relacionado con las REA.

Aislamiento social obligatorio: un análisis de sentimientos mediante machine learning

To reduce the rate of contagion by Covid-19, the Colombian government has adopted, among other measures, for mandatory isolation, with divided opinions, because despite helping to reduce the spread of the virus, it generates mental and economic problems that are difficult to overcome. The objective of this document was to analyze the underlying sentiments in the Twitter comments related to isolation, identifying the topics and words most frequently used in this context. A machine learning algorithm was built to identify sentiments in 72,564 posts and a social network analysis was applied establishing the most frequent topics in the data sets. The results suggest that the algorithm is highly accurate in classifying feelings. Also, as the isolation extends, comments related to the quarantine grow proportionally. Fear was identified as the predominant feeling throughout the period of confinement in Colombia.

Aspectos clave del plan de negocios para emprender en el contexto colombiano

Entrepreneurs require business plan models academically validate that allow the correct structuring of business ideas, therefore the aim of this paper is to determine the most relevant components should have to include in a business plan from the expertise and perception both academics and graduated community, that favor the establishment of nascent ventures. It was developed descriptive and correlational research, non-experimental, transversal with a quantitative approach, 440 surveys were answered by academics, university students, and professional graduated. The results indicate that the legal component is the most relevant because to the legal context concerning the creation of a company, followed by the financial module due to the implications in the protection of shareholders and the possible risks and obligations; It should be noted that for academics, the logistics component is more relevant, In contrast, graduate professionals consider the strategic, the sales and marketing components be more significant.

El perfil emprendedor en Paraguay, análisis de la población juvenil

The article starts with the question of What are the characteristics of the entrepreneurial profile of the Paraguayan youth population? For this, the work was developed with a quantitative approach, descriptive and prospective design. 5,972 questionnaires were applied in a national survey to young people in urban areas, aged 15 to 29 years. The main results allow inferring that the profile of the study population is characterized by an intermediate development of the guidelines that make up entrepreneurial behavior, variables such as: setting goals and demanding efficiency and quality stand out. However, some guidelines are considered underdeveloped, such as the abilities to seek opportunities, take calculated risks, plan tasks and fulfill commitments, as well as the abilities to persuade and create networks of contacts.

Employer branding: una exploración del campo de conocimiento a partir de indicadores bibliométricos

The relevance of employer branding guides its reason for being in the collaborators of the organizations, these being one of the main stakeholders to whom it must guide the nature of marketing, providing value proposals to this important internal client. The objective of this study is to show an overview of the development of research on the subject. Using the Scopus database, 430 records were analyzed. Through the exploration of different bibliometric indicators, the most productive authors and countries, the most cited publications, as well as cooperation between authors, analysis of the co-occurrence of citations and keywords are identified. Finally, it seeks the identification of current and future research areas of the employer branding.