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Published By Corporacion Universitaria Republicana

2500-7580, 2145-4175

2019 ◽  
Vol 11 ◽  
pp. 63-80
Author(s):  
YANETH OLAYA ◽  

Aging is a natural process through which all living things pass. It has been defined as the sum of the alterations that occur in an organism with the passage of time, which can lead to functional and mental losses; It is also known as a natural phenomenon of the life cycle, starts from the moment of conception and ends with death, however, despite being identified as a process of being, it is difficult to accept it as a reality. Today, the population index of the elderly is high, added to this, the number of pathologies of old age generates an overflow of needs related to health services, in which Colombia has a deficit, which causes abandonment and neglect in the medical care, giving way to this becoming a national health issue. In the same way, the government and its res- pective entities are not prepared to assume the physical, psychological and health consequences that this implies, which is why social deterioration is evidenced in the face of comprehensive care for the elderly. On the other hand, the elderly are also victims of helplessness originating in their direct family nucleus, due to various factors that alter the emotional bond and their parental responsibility.


2019 ◽  
Vol 11 ◽  
pp. 49-61
Author(s):  
MARIA GALINDO ◽  
◽  
MARIA MAYORGA ◽  
WENDY PARRADO

This article aims to learn about the different problems faced by people victims of domestic violence, specifically the multiple attacks that in most cases are the product of their spouses or permanent partners. The reason why interest arises to address this issue that has been one of the main causes of dysfunction of family dynamics. Institutions and support networks can play a key role in separating women, children, and adolescents from the cycle of violence as long as the service network and service flows are organized. Propose to empower victims of domestic violence against the need to know the routes and measures of care.


2019 ◽  
Vol 11 ◽  
pp. 81-93
Author(s):  
FERNANDO ROBAYO ◽  
◽  
YECID LOPEZ ◽  
ALEJANDRO GUZMAN

This article seeks to call attention to how the work of the fiscal reviewer is being directed and how values are being lost, the relevance of the knowledge and scope of their work and the possible consequences that affect the different stakeholders. Likewise, we want to show how this profession is affected by the behavior of society that in several aspects influences a de- cline when doing this job well and that affects at least three of the ethical principles stipulated by the IFAC (International Federation of Accountants).


2019 ◽  
Vol 11 ◽  
pp. 107-125
Author(s):  
YEISON PULIDO ◽  
◽  
WENDY BELLO ◽  
LAURA MANCIPE

Economic law incorporates the normative and principles framework that surrounds the various activities where legal foundation is required, due to legal order and reference when the economic agents or sectors know the legal framework that characterizes the action of the companies. The legal stipulation detached from economic law has reached its limit, since circumstances continue to appear that are not contemplated and that are conceived as atypical, little illustrative appreciation of the reality that companies that in no case are prescribed or confined have in front. One of the legal theories created in recent decades is the economic analysis of Law: the legal phenomena explained from the Economy. For his avant-garde, he had more critics than followers. In fact, it has not been accepted for basic education in law schools.


2019 ◽  
Vol 11 ◽  
pp. 11-29
Author(s):  
YULLY CARRILLO ◽  
◽  
CLAUDIA SOTELO

The investigation is located in the city of Bogo- tá. The interest is focused on developing a critical contrast and facing the process of legal normative trajectory of the public policy of women and gender equity-PPMEG in Bogotá, in the period 2005-2019. Methodologically it is carried out from a qualitative approach and making use of ethnography, where an exploration of the regulations around gender equity is carried out. Subsequently, information was collected regarding the subject, which focuses on women. Through the article different points of view are known from the legal and from some referring authors that enrich the reader’s knowledge and document a normative process in the city of Bogotá and that involves women and their rights in this way reveals the problems that women face on a day-to-day basis due to their gender and the inequality of employment opportunities that still prevail even with these gender equity policies. As expected results of the research on gender equity in Bogotá and regulatory policies, it is possible to conclude that there is little interest on the part of citizens to know the existing regulations especially on the issue of equity there can be seen that in mostly women are the most worried about following this issue.


2019 ◽  
Vol 11 ◽  
pp. 31-47
Author(s):  
LEIDY CAPERA ◽  
◽  
JEIMY CARDENAS ◽  
PAULA MANCIPE

The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity has on the mental independence of the fiscal reviewer in the exercise of his profession.


2019 ◽  
Vol 11 ◽  
pp. 127-152
Author(s):  
MIGUEL LESMES ◽  
◽  
SHARLEEN OSPINA

Deficiencies in strategic, administrative, productive or financial performance make many organizations more vulnerable to financial imbalance, generally characterized by insolvency and low liquidity. It is therefore necessary for management to have a constant and thorough knowledge of the economic and financial condition of its sector, which allows it to detect errors in time and apply the necessary corrections, predict the future and make better decisions. The financial analysis or diagnosis is the most effective tool to evaluate the economic and financial performance of a company throughout a specific exercise and thus, to compare its results with those of other companies in the same sec- tor and with similar characteristics. The evaluation of the indicators of the SME real estate sector is not carried out, and as a consequence there is no tool that allows an adequate decision making by the top manage- ment of a company. On the other hand, it is possible to evidence that the exogenous variables that affect the real state sector such as the devaluation of the peso against the dollar influence many indicators of the EEFF. The real estate sector in Colombia has had a contraction in the GDP in the order of -2.1% for the years 2017-2018, all this is due to excess supply, a phenomenon that occurs in both high and low income strata; there is a supply that is exceeding demand in the sector and this affects the sector significantly.


2019 ◽  
Vol 11 ◽  
pp. 11-29
Author(s):  
YULLY CARRILLO ◽  
◽  
CLAUDIA SOTELO

The investigation is located in the city of Bogo- tá. The interest is focused on developing a critical contrast and facing the process of legal normative trajectory of the public policy of women and gender equity-PPMEG in Bogotá, in the period 2005-2019. Methodologically it is carried out from a qualitative approach and making use of ethnography, where an exploration of the regulations around gender equity is carried out. Subsequently, information was collected regarding the subject, which focuses on women. Through the article different points of view are known from the legal and from some referring authors that enrich the reader’s knowledge and document a normative process in the city of Bogotá and that involves women and their rights in this way reveals the problems that women face on a day-to-day basis due to their gender and the inequality of employment opportunities that still prevail even with these gender equity policies. As expected results of the research on gender equity in Bogotá and regulatory policies, it is possible to conclude that there is little interest on the part of citizens to know the existing regulations especially on the issue of equity there can be seen that in mostly women are the most worried about following this issue.


2019 ◽  
Vol 11 ◽  
pp. 95-105
Author(s):  
DEISI MONTES ◽  
◽  
ESPERALDA PEREZ ◽  
RUTH TAVERA

Colombia is a country that has been characterized for living in an internal armed conflict by decades, the conflict has been left an untold balance of victims who has been exposed to every possible kind of cruelty, setting up a violation to theirs humans rights. It is therefore that the government has been adopted mechanics to make disappear the effects of the violations and make the victims get back to the point where there is no violation, nonetheless the measure that has been adopted, are inefficient and a lot of times ineffective, because there is converging factors like the unwillingness of the government and their institutions.


2019 ◽  
Vol 10 ◽  
pp. 49-59
Author(s):  
ANDRES ROBAYO ◽  
◽  
ALEIMAR LOPEZ ◽  
EDWIN GUZMAN

his article seeks to call attention to how the work of the fiscal reviewer is being directed and how values are being lost, the relevance of the knowledge and scope of their work and the possible consequences that affect the different stakeholders. Likewise, we want to show how this profession is affected by the behavior of society that in several aspects influences a de- cline when doing this job well and that affects at least three of the ethical principles stipulated by the IFAC (International Federation of Accountants).


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