Pub Date : 2023-07-31DOI: 10.14349/sumneg/2023.v14.n30.a5
Harold Delfín Angulo Bustinza, Valeria Fátima Zeballos Ponce
Introduction/Purpose: Inclusive economic growth is a concept that has taken on importance in recent years globally; however, it has scarcely been studied in Peru. This research aims to know if there exists a positive relationship between inclusive economic growth and international trade in Peru in the period 2000-2021. Methodology: Inclusive economic growth was measured using the pillars of growth and development (per capita GDP, labour productivity, employment, and life expectancy) and inclusion (income concentration and poverty) of the Inclusive Development Index (IDI) proposed by the World Economic Forum. The Ordinary Least Squares (OLS) method was used to perform the regressions. Findings: The results show that the growth of International Trade in Peru has a positive relationship with two of the indicators of inclusive economic growth analysed: real GDP per capita and Vulnerable Employment. In contrast, it has a negative relationship with Labour Productivity. There is no statistical significance for the Poverty variable. Furthermore, there is no cointegration between Peruvian International Trade and Life Expectancy at Birth or Income Distribution. Conclusions: Therefore, it is concluded that inclusive economic growth has a positive relationship with Peruvian International Trade. The study focuses on four development pillars and two inclusion pillars, so the analysis will serve to propose policies that promote inclusive economic growth in Peru.
{"title":"Inclusive economic growth and international trade in Peru 2000-2021","authors":"Harold Delfín Angulo Bustinza, Valeria Fátima Zeballos Ponce","doi":"10.14349/sumneg/2023.v14.n30.a5","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a5","url":null,"abstract":"Introduction/Purpose: Inclusive economic growth is a concept that has taken on importance in recent years globally; however, it has scarcely been studied in Peru. This research aims to know if there exists a positive relationship between inclusive economic growth and international trade in Peru in the period 2000-2021. Methodology: Inclusive economic growth was measured using the pillars of growth and development (per capita GDP, labour productivity, employment, and life expectancy) and inclusion (income concentration and poverty) of the Inclusive Development Index (IDI) proposed by the World Economic Forum. The Ordinary Least Squares (OLS) method was used to perform the regressions. Findings: The results show that the growth of International Trade in Peru has a positive relationship with two of the indicators of inclusive economic growth analysed: real GDP per capita and Vulnerable Employment. In contrast, it has a negative relationship with Labour Productivity. There is no statistical significance for the Poverty variable. Furthermore, there is no cointegration between Peruvian International Trade and Life Expectancy at Birth or Income Distribution. Conclusions: Therefore, it is concluded that inclusive economic growth has a positive relationship with Peruvian International Trade. The study focuses on four development pillars and two inclusion pillars, so the analysis will serve to propose policies that promote inclusive economic growth in Peru.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-28DOI: 10.14349/sumneg/2023.v14.n30.a4
Luz Eugenia Botero-Suaza, E.A. Moncada-Acevedo
Introduction / objective: Taking into account the current dynamics, where globalization and economic openness play a fundamental role in the development of countries, it is necessary that higher education institutions contribute to this development with elements from research, technological development and innovation to solving business and social problems. In this sense, the research groups play a relevant role, therefore, the objective of this work is to evaluate the innovation capacities in the Research Group on Emerging, Sustainable and Intelligent Technologies (GITESI) of the Faculty of Engineering at the University Institution from Envigado. Methodology: The study corresponds to the qualitative approach with scope and descriptive design, exploratory character due to the collection of data in primary sources that was carried out in one of the phases of the investigation, the Innovation Capacities tool for CIGI Research groups and simple cross-sectional was used because it was characterized the weather situation in a specific period. The sample was: the leader and the coordinators of the research lines of the group, as well as some of the researchers associated with any of the lines. The information was collected through in-depth interviews. Results: An evaluation of the innovation capacities is obtained according to the categories defined in the CIGI model, these can be seen graphically using the Power BI tool, where the scores obtained are shown. Finally, an action plan is proposed to close the gaps. Conclusions: An evaluation of the innovation capacities is obtained according to the categories defined in the CIGI model, these can be seen graphically using the Power BI tool, where the scores obtained are shown. Finally, an action plan is proposed to close the gaps.
{"title":"Evaluación de capacidades de investigación en un grupo de investigación: estudio de caso","authors":"Luz Eugenia Botero-Suaza, E.A. Moncada-Acevedo","doi":"10.14349/sumneg/2023.v14.n30.a4","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a4","url":null,"abstract":"Introduction / objective: Taking into account the current dynamics, where globalization and economic openness play a fundamental role in the development of countries, it is necessary that higher education institutions contribute to this development with elements from research, technological development and innovation to solving business and social problems. In this sense, the research groups play a relevant role, therefore, the objective of this work is to evaluate the innovation capacities in the Research Group on Emerging, Sustainable and Intelligent Technologies (GITESI) of the Faculty of Engineering at the University Institution from Envigado. Methodology: The study corresponds to the qualitative approach with scope and descriptive design, exploratory character due to the collection of data in primary sources that was carried out in one of the phases of the investigation, the Innovation Capacities tool for CIGI Research groups and simple cross-sectional was used because it was characterized the weather situation in a specific period. The sample was: the leader and the coordinators of the research lines of the group, as well as some of the researchers associated with any of the lines. The information was collected through in-depth interviews. Results: An evaluation of the innovation capacities is obtained according to the categories defined in the CIGI model, these can be seen graphically using the Power BI tool, where the scores obtained are shown. Finally, an action plan is proposed to close the gaps. Conclusions: An evaluation of the innovation capacities is obtained according to the categories defined in the CIGI model, these can be seen graphically using the Power BI tool, where the scores obtained are shown. Finally, an action plan is proposed to close the gaps.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47481852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-30DOI: 10.14349/sumneg/2023.v14.n30.a1
Luz Estela Cardona Gómez, Ana María Espinosa Suescún, Camilo Franco Ruiz
Introduction/Objective: Literature studying the relationship between trust and knowledge sharing emphasizes two sub-dimensions (affective and cognitive trust) and their influence on such exchange. This research aims to determine the relationship between affective or cognitive Trust in Knowledge Sharing within a technology team at a family compensation fund in the context of Medellin, Colombia. Methodology: The study adopts a quantitative approach, using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique for analyzing 83 surveys. Instruments for measuring trust and knowledge sharing were investigated, and 25 articles were selected, 14 for measuring trust and 11 for measuring knowledge sharing. Three of them were selected for measurement purposes. Results: The study shows that affective trust does not have a significant effect on knowledge sharing in the studied technology team, but cognitive trust does. This highlights the importance of understanding the cognitive qualities of work relationships to manage knowledge effectively in a Colombian IT team context. Conclusions: This indicates that team members prefer to share knowledge with those who demonstrate relevant knowledge to them. With this understanding, actions can be implemented that are more tailored to the characteristics of technical teams to promote sharing of their members’ knowledge and improve organizational results.
{"title":"La confianza cognitiva como antecedente del intercambio de conocimiento en equipos de tecnología","authors":"Luz Estela Cardona Gómez, Ana María Espinosa Suescún, Camilo Franco Ruiz","doi":"10.14349/sumneg/2023.v14.n30.a1","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a1","url":null,"abstract":"Introduction/Objective: Literature studying the relationship between trust and knowledge sharing emphasizes two sub-dimensions (affective and cognitive trust) and their influence on such exchange. This research aims to determine the relationship between affective or cognitive Trust in Knowledge Sharing within a technology team at a family compensation fund in the context of Medellin, Colombia. Methodology: The study adopts a quantitative approach, using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique for analyzing 83 surveys. Instruments for measuring trust and knowledge sharing were investigated, and 25 articles were selected, 14 for measuring trust and 11 for measuring knowledge sharing. Three of them were selected for measurement purposes. Results: The study shows that affective trust does not have a significant effect on knowledge sharing in the studied technology team, but cognitive trust does. This highlights the importance of understanding the cognitive qualities of work relationships to manage knowledge effectively in a Colombian IT team context. Conclusions: This indicates that team members prefer to share knowledge with those who demonstrate relevant knowledge to them. With this understanding, actions can be implemented that are more tailored to the characteristics of technical teams to promote sharing of their members’ knowledge and improve organizational results.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48618925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Introduction / Objective: The political and economic participation (employment and entrepreneurship) of women in Cundinamarca, entail challenges and opportunities for the quadruple helix (Government, Industry, Academy and Civil Society), especially because the linking and consolidation of women’s role in the political and economic field, requires integrated efforts of these stakeholders. This article presents an analysis of the perceptions and realities of women in Cundinamarca, as a contribution from academia to the construction of action frameworks for their inclusion. Methodology: A mixed method was applied: first, a bibliographical review was carried out, and then a statistical data analysis in the SPSS software, with the objective of obtaining descriptive information from the sample and establishing relationships between gender and occupation and gender and perceptions regarding the importance of women’s political participation. Results: The analysis show how the level of academic training of women in Cundinamarca has a close relationship with their perceptions of political participation and occupation. Conclusion: It is presented some challenges and opportunities that different stakeholders must face in order to contribute to the strengthening of the women’s political and economic participation in the state of Cundinamarca.
{"title":"Participación de mujeres de Cundinamarca en escenarios políticos, de empleabilidad y emprendimiento","authors":"Luisa Fernanda Restrepo Villa, Mariana Arévalo Retallack","doi":"10.14349/sumneg/2023.v14.n30.a3","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a3","url":null,"abstract":"Introduction / Objective: The political and economic participation (employment and entrepreneurship) of women in Cundinamarca, entail challenges and opportunities for the quadruple helix (Government, Industry, Academy and Civil Society), especially because the linking and consolidation of women’s role in the political and economic field, requires integrated efforts of these stakeholders. This article presents an analysis of the perceptions and realities of women in Cundinamarca, as a contribution from academia to the construction of action frameworks for their inclusion. Methodology: A mixed method was applied: first, a bibliographical review was carried out, and then a statistical data analysis in the SPSS software, with the objective of obtaining descriptive information from the sample and establishing relationships between gender and occupation and gender and perceptions regarding the importance of women’s political participation. Results: The analysis show how the level of academic training of women in Cundinamarca has a close relationship with their perceptions of political participation and occupation. Conclusion: It is presented some challenges and opportunities that different stakeholders must face in order to contribute to the strengthening of the women’s political and economic participation in the state of Cundinamarca.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42167018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.14349/sumneg/2023.v14.n31.a1
Jesús Jacobo Coronado Espinoza
Introduction/Objective: A transformational leader means originating and stimulating positive change in their followers. These leaders are not only involved and focused on the progress of each follower, but also on building a flexible organizational culture. The study sought to determine how the application of a transformational leadership program improves the organizational culture of the Provincial Municipality of Huaura, Peru. Methodology: Quantitative study, experimental design with pretest-posttest and control group, and explanatory scope. Data were collected through a pre- and post-test. The sample was random and included 60 workers of this entity, who were distributed in two groups of 30 elements each and were administered a 20-question questionnaire. Results: According to the Mann-Whitney U statistic, it was found that in the pretest the perception of organizational culture obtained a value of 0.216 higher than the theoretical Sig. (α = 0.05); however, after administering the program, in the posttest, the perception of the entity’s culture was 0.000 lower than the theoretical Sig. Conclusions: It was confirmed that the administration of a transformational leadership program significantly improved the organizational culture in the institution under study, since it contributed to the employees’ commitment to their work and the institution, to the sharing of new values and the assumption of better policies to face changing environments, as well as to innovate and accept risks, and to orient themselves as a team towards results.
{"title":"Programa de liderazgo transformacional y su impacto en la cultura organizacional: caso Municipalidad Provincial de Huaura (Perú)","authors":"Jesús Jacobo Coronado Espinoza","doi":"10.14349/sumneg/2023.v14.n31.a1","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n31.a1","url":null,"abstract":"Introduction/Objective: A transformational leader means originating and stimulating positive change in their followers. These leaders are not only involved and focused on the progress of each follower, but also on building a flexible organizational culture. The study sought to determine how the application of a transformational leadership program improves the organizational culture of the Provincial Municipality of Huaura, Peru. Methodology: Quantitative study, experimental design with pretest-posttest and control group, and explanatory scope. Data were collected through a pre- and post-test. The sample was random and included 60 workers of this entity, who were distributed in two groups of 30 elements each and were administered a 20-question questionnaire. Results: According to the Mann-Whitney U statistic, it was found that in the pretest the perception of organizational culture obtained a value of 0.216 higher than the theoretical Sig. (α = 0.05); however, after administering the program, in the posttest, the perception of the entity’s culture was 0.000 lower than the theoretical Sig. Conclusions: It was confirmed that the administration of a transformational leadership program significantly improved the organizational culture in the institution under study, since it contributed to the employees’ commitment to their work and the institution, to the sharing of new values and the assumption of better policies to face changing environments, as well as to innovate and accept risks, and to orient themselves as a team towards results.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136372748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.14349/sumneg/2023.v14.n30.a8
Óscar Burbano-Figueroa
Introduction: In contemporary society, there is a growing expectation for STI efforts to go beyond economic growth and actively contribute to environmental protection and social justice (transformation towards sustainability). To meet this demand, it is necessary to construct innovation systems that are specifically oriented towards sustainability, facilitating the transformation of sociotechnical systems. This perspective article presents a comprehensive framework that combines theoretical and practical perspectives for implementing innovation systems, incorporating the essential elements of normativity (directionality) and exploration required to drive such transformative processes. Methodology: We formulated a methodological approach that provides innovation systems with normative and exploratory dimensions by synthesizing concepts and methods from several schools of thought, using Systems Analysis and Decision Analysis as conceptual frameworks. Results: Within the context of sustainable development, the principles of sustainability serve as the guiding framework for innovation systems. To successfully implement this approach, it is crucial to integrate both normative analysis, which emphasizes the construction of a shared vision among stakeholders within the innovation system, and exploratory analysis, which aims to identify the most viable transformation pathways for realizing the desired future. Our proposed methodological perspective, referred to as Integrated Futures Analysis, is a step-by-step generalization built upon a synthesis of empirical approaches that combines normative and exploratory analysis. This approach aims to facilitate the understanding and implementation of sustainability-oriented innovation systems. Conclusion: In this article, a synthetic and pragmatic approach to implementing sustainability-oriented innovation systems (SIS) was introduced. The perspective outlined in this article can be effectively employed by consultant teams to aid stakeholders and decision-makers in formalizing and enhancing SIS. Additionally, it helps in identifying the most appropriate actions and methods for implementation of SIS.
{"title":"Innovación en tiempos de incertidumbre: visión y direccionalidad en sistemas de innovación","authors":"Óscar Burbano-Figueroa","doi":"10.14349/sumneg/2023.v14.n30.a8","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a8","url":null,"abstract":"Introduction: In contemporary society, there is a growing expectation for STI efforts to go beyond economic growth and actively contribute to environmental protection and social justice (transformation towards sustainability). To meet this demand, it is necessary to construct innovation systems that are specifically oriented towards sustainability, facilitating the transformation of sociotechnical systems. This perspective article presents a comprehensive framework that combines theoretical and practical perspectives for implementing innovation systems, incorporating the essential elements of normativity (directionality) and exploration required to drive such transformative processes. Methodology: We formulated a methodological approach that provides innovation systems with normative and exploratory dimensions by synthesizing concepts and methods from several schools of thought, using Systems Analysis and Decision Analysis as conceptual frameworks. Results: Within the context of sustainable development, the principles of sustainability serve as the guiding framework for innovation systems. To successfully implement this approach, it is crucial to integrate both normative analysis, which emphasizes the construction of a shared vision among stakeholders within the innovation system, and exploratory analysis, which aims to identify the most viable transformation pathways for realizing the desired future. Our proposed methodological perspective, referred to as Integrated Futures Analysis, is a step-by-step generalization built upon a synthesis of empirical approaches that combines normative and exploratory analysis. This approach aims to facilitate the understanding and implementation of sustainability-oriented innovation systems. Conclusion: In this article, a synthetic and pragmatic approach to implementing sustainability-oriented innovation systems (SIS) was introduced. The perspective outlined in this article can be effectively employed by consultant teams to aid stakeholders and decision-makers in formalizing and enhancing SIS. Additionally, it helps in identifying the most appropriate actions and methods for implementation of SIS.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Objectives: Small-sized financial institutions stand out in serving SMEs due to their comparative advantages in the use of relationship-based credit. This study explores the impact of the relationship between a small financial institution and SMEs on credit access conditions. Methodology: The research employs the ordinary least square multiple regression method (OLS) on a dataset comprising 194 loan agreements from a small financial institution, which were contracted by 43 SMEs. The dataset includes financial information and records regarding the relationship strength with the creditor from 2015 to 2019. Results: The parameters of the OLS models that measured the association between the cost of credit, credit line available and average maturity with the bank relationship profile showed statistically significant results. Conclusions: The findings suggest that the duration of the banking relationship and the number of services contracted do not significantly affect the cost of credit. However, a noteworthy association is observed between credit concentration within the small-sized bank and higher costs for clients. Additionally, the length of the banking relationship directly influences the credit line available to SMEs. Interestingly, the impact of guarantees offered on credit conditions does not justify long credit transactions. Furthermore, an inverse relationship emerges between the credit rating of SMEs and the credit term.
{"title":"The effect of relationship banking on SMEs’ credit access conditions: Empirical evidence from Brazil","authors":"Guilherme Bannwart Elias, Fabiano Guasti Lima, Rafael Confetti Gatsios, Vinícius Medeiros Magnani","doi":"10.14349/sumneg/2023.v14.n30.a6","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a6","url":null,"abstract":"Objectives: Small-sized financial institutions stand out in serving SMEs due to their comparative advantages in the use of relationship-based credit. This study explores the impact of the relationship between a small financial institution and SMEs on credit access conditions. Methodology: The research employs the ordinary least square multiple regression method (OLS) on a dataset comprising 194 loan agreements from a small financial institution, which were contracted by 43 SMEs. The dataset includes financial information and records regarding the relationship strength with the creditor from 2015 to 2019. Results: The parameters of the OLS models that measured the association between the cost of credit, credit line available and average maturity with the bank relationship profile showed statistically significant results. Conclusions: The findings suggest that the duration of the banking relationship and the number of services contracted do not significantly affect the cost of credit. However, a noteworthy association is observed between credit concentration within the small-sized bank and higher costs for clients. Additionally, the length of the banking relationship directly influences the credit line available to SMEs. Interestingly, the impact of guarantees offered on credit conditions does not justify long credit transactions. Furthermore, an inverse relationship emerges between the credit rating of SMEs and the credit term.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.14349/sumneg/2023.v14.n30.a7
Hernán José Hernández-Belaides
Introduction: In the fight against cross-border tax evasion, States use tools to achieve this goal. One of the main tools are treaties and conventions that seek to ensure that taxpayers are not taxed in two jurisdictions for the same transaction and to establish which of the signatory States collects the taxes without this collection occurring twice, which is essential for the determination of the taxes associated with the transactions of the nationals involved. Objective: From this perspective, the purpose of this paper is to trace the origin of the partial exchange of tax information between Colombia and Panama and to determine its importance in tax matters. Methodology: The methodology is qualitative, normative and bibliographic, descriptive and explanatory, based on tax regulations and previous studies conducted by various researchers. Results: As a result, there is evidence of the beginning of an exchange of information for 2019, which led to an increase in tax collection. Conclusions: It is concluded that the outline of the negotiations is positive, reflected in the sending of information for taxable year 2019 of Colombian nationals with assets or economic activities in Panamanian territory.
{"title":"Colombia – Panamá: trazabilidad de un acuerdo de intercambio de información tributaria","authors":"Hernán José Hernández-Belaides","doi":"10.14349/sumneg/2023.v14.n30.a7","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n30.a7","url":null,"abstract":"Introduction: In the fight against cross-border tax evasion, States use tools to achieve this goal. One of the main tools are treaties and conventions that seek to ensure that taxpayers are not taxed in two jurisdictions for the same transaction and to establish which of the signatory States collects the taxes without this collection occurring twice, which is essential for the determination of the taxes associated with the transactions of the nationals involved. Objective: From this perspective, the purpose of this paper is to trace the origin of the partial exchange of tax information between Colombia and Panama and to determine its importance in tax matters. Methodology: The methodology is qualitative, normative and bibliographic, descriptive and explanatory, based on tax regulations and previous studies conducted by various researchers. Results: As a result, there is evidence of the beginning of an exchange of information for 2019, which led to an increase in tax collection. Conclusions: It is concluded that the outline of the negotiations is positive, reflected in the sending of information for taxable year 2019 of Colombian nationals with assets or economic activities in Panamanian territory.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.14349/sumneg/2023.v14.n31.a3
Luz Elvira Vásquez-Luna, Andrea Michelle Viera-Romero, Rosa de los Ángeles González González, María Paulina Brito Ochoa
Introduction/objective: Innovation and entrepreneurship are important factors for long-term economic growth. Universities provide basic research and knowledge that form the basis for future innovations. Previous studies have examined the university-industry alliance in terms of knowledge diffusion, entrepreneurial activities, as well as regional competitiveness. However, the role that universities specifically have in Ecuador in terms of university-industry collaborations has not been explored. Methods: The contribution of the University of Guayaquil (UG) to the business environment of its city has been used as a case study. A qualitative research method was chosen in order to provide details about the intellectual property records of each faculty and compare them with the current work areas of the different entrepreneurship centers in the city. Results: Based on intellectual property data, the emergence of innovations in the field of architecture, dentistry, computer systems, educational sciences and industrial engineering was identified. Thus, there is a need to strengthen the efforts of the INNOVUG business incubator in these fields of study. Conclusions: This research not only satisfies a gap in the research, but also becomes a direct input for decision-making within the UG and brings practical ramifications for companies, and those responsible for evaluating the impact of education. superior in collaboration between university and industry.
引言/目标:创新和企业家精神是长期经济增长的重要因素。大学提供基础研究和知识，为未来的创新奠定基础。以往的研究从知识扩散、创业活动和区域竞争力三个方面考察了校企联盟。然而，厄瓜多尔大学在大学与产业合作方面的具体作用尚未得到探讨。方法:以瓜亚基尔大学(University of Guayaquil, UG)对其所在城市商业环境的贡献为案例进行研究。为了提供每个学院知识产权记录的详细信息，并将其与该市不同创业中心的当前工作领域进行比较，我们选择了定性研究方法。结果:基于知识产权数据，确定了建筑、牙科、计算机系统、教育科学和工业工程领域的创新出现。因此，有必要加强INNOVUG企业孵化器在这些研究领域的努力。结论:本研究不仅填补了研究的空白，而且成为UG内部决策的直接输入，并为公司和负责评估教育影响的人带来了实际影响。优秀的校企合作能力。
{"title":"La especialización como estrategia para la incubadora de empresas de la Universidad de Guayaquil INNOVUG","authors":"Luz Elvira Vásquez-Luna, Andrea Michelle Viera-Romero, Rosa de los Ángeles González González, María Paulina Brito Ochoa","doi":"10.14349/sumneg/2023.v14.n31.a3","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n31.a3","url":null,"abstract":"Introduction/objective: Innovation and entrepreneurship are important factors for long-term economic growth. Universities provide basic research and knowledge that form the basis for future innovations. Previous studies have examined the university-industry alliance in terms of knowledge diffusion, entrepreneurial activities, as well as regional competitiveness. However, the role that universities specifically have in Ecuador in terms of university-industry collaborations has not been explored. Methods: The contribution of the University of Guayaquil (UG) to the business environment of its city has been used as a case study. A qualitative research method was chosen in order to provide details about the intellectual property records of each faculty and compare them with the current work areas of the different entrepreneurship centers in the city. Results: Based on intellectual property data, the emergence of innovations in the field of architecture, dentistry, computer systems, educational sciences and industrial engineering was identified. Thus, there is a need to strengthen the efforts of the INNOVUG business incubator in these fields of study. Conclusions: This research not only satisfies a gap in the research, but also becomes a direct input for decision-making within the UG and brings practical ramifications for companies, and those responsible for evaluating the impact of education. superior in collaboration between university and industry.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135610746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.14349/sumneg/2023.v14.n31.a2
María Victoria Díaz Pacheco, María Dolores García Pérez, Ginesa Martínez del Vas
Introduction/Objective: Fostering the competitiveness of the industrial fabric from innovation is a challenge that is taken on by the public administration, to guarantee the development of business environments that do not have well-defined processes that allow them to correctly manage said innovation. The research presented shows how said administration behaves as an innovation catalyst that, by innovating, is capable of promoting a framework of confluence between public-private actors that cooperate to co-create a new management model that helps the company to systematize innovation with quality levels accepted by the participants and that promotes an innovative culture in the company. Methodology: The Administration is going to innovate to use co-creation as the central axis to generate a new innovation management model, with a “learning by doing” procedure that helps companies acquire these routines and protocols to be able to adapt to change and to create an innovative culture. Results: A minimum viable product of the new management model developed, which included a process with 4 phases, each phase lasting 6 months, reinforced with a series of support services and work tools. Conclusions: The development of an innovation process led from public management has been shown, which through the exercise of co-creation has been able to promote public-private collaboration of the different actors in the innovation ecosystem on a regional scale. Thus, it has given rise to a model capable of systematizing the management of innovation in the business fabric, motivating its competitiveness.
{"title":"Una metodología de la Administración pública para innovar en la empresa privada","authors":"María Victoria Díaz Pacheco, María Dolores García Pérez, Ginesa Martínez del Vas","doi":"10.14349/sumneg/2023.v14.n31.a2","DOIUrl":"https://doi.org/10.14349/sumneg/2023.v14.n31.a2","url":null,"abstract":"Introduction/Objective: Fostering the competitiveness of the industrial fabric from innovation is a challenge that is taken on by the public administration, to guarantee the development of business environments that do not have well-defined processes that allow them to correctly manage said innovation. The research presented shows how said administration behaves as an innovation catalyst that, by innovating, is capable of promoting a framework of confluence between public-private actors that cooperate to co-create a new management model that helps the company to systematize innovation with quality levels accepted by the participants and that promotes an innovative culture in the company. Methodology: The Administration is going to innovate to use co-creation as the central axis to generate a new innovation management model, with a “learning by doing” procedure that helps companies acquire these routines and protocols to be able to adapt to change and to create an innovative culture. Results: A minimum viable product of the new management model developed, which included a process with 4 phases, each phase lasting 6 months, reinforced with a series of support services and work tools. Conclusions: The development of an innovation process led from public management has been shown, which through the exercise of co-creation has been able to promote public-private collaboration of the different actors in the innovation ecosystem on a regional scale. Thus, it has given rise to a model capable of systematizing the management of innovation in the business fabric, motivating its competitiveness.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136373587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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