Pub Date : 2021-01-01DOI: 10.14349/SUMNEG/2021.V12.N26.A6
Victor Nunes, Fábio Henrique Ferreira de Albuquerque, Gabriel Correia Alves
R E S U M E N La relevancia de la reforma de la auditoría europea desde la perspectiva de los auditores externos The relevance of the European Audit Reform from the perspective of auditors Victor Nunes1, Fábio Henrique Ferreira de Albuquerque2 y Gabriel Correia Alves3 1 Master in Auditing. Instituto Politécnico de Lisboa, Portugal. Correo electrónico: victor_nunes31@hotmail.com. ORCID: 0000-0003-1515-5286. 2 PhD in Economic and Business Sciences. Professor, Instituto Politécnico de Lisboa, Portugal (Corresponding autor). Correo electrónico: fhalbuquerque@iscal.ipl.pt ORCID: 0000-0001-8877-9634. 3 Audit Specialist with public evidence. Professor, Instituto Politécnico de Lisboa, Portugal. Correo electrónico: gcalves@iscal.ipl.pt ORCID: 0000-0001-6894-6992. Received on November 13, 2020 Accepted on January 23, 2021 Online on January 29, 2021
从外部审计师的角度看欧洲审计改革的相关性Victor Nunes1, fabio Henrique Ferreira de albuquerque和Gabriel Correia Alves3审计硕士。葡萄牙里斯本理工学院。电子邮件:victor_nunes31@hotmail.com。ORCID: 0000-0003-1515-5286。经济与商业科学博士。葡萄牙里斯本理工学院教授(通讯作者)。电子邮件:fhalbuquerque@iscal.ipl.pt或电话:0000-0001-8877-9634。有公开证据的审计专家。葡萄牙里斯本理工学院教授。邮箱:gcalves@iscal.ipl.pt或:0000-0001-6894-69922020年11月13日收到2020年1月23日接受2020年1月29日在线
{"title":"The relevance of the European Audit Reform from the perspective of auditors","authors":"Victor Nunes, Fábio Henrique Ferreira de Albuquerque, Gabriel Correia Alves","doi":"10.14349/SUMNEG/2021.V12.N26.A6","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A6","url":null,"abstract":"R E S U M E N La relevancia de la reforma de la auditoría europea desde la perspectiva de los auditores externos The relevance of the European Audit Reform from the perspective of auditors Victor Nunes1, Fábio Henrique Ferreira de Albuquerque2 y Gabriel Correia Alves3 1 Master in Auditing. Instituto Politécnico de Lisboa, Portugal. Correo electrónico: victor_nunes31@hotmail.com. ORCID: 0000-0003-1515-5286. 2 PhD in Economic and Business Sciences. Professor, Instituto Politécnico de Lisboa, Portugal (Corresponding autor). Correo electrónico: fhalbuquerque@iscal.ipl.pt ORCID: 0000-0001-8877-9634. 3 Audit Specialist with public evidence. Professor, Instituto Politécnico de Lisboa, Portugal. Correo electrónico: gcalves@iscal.ipl.pt ORCID: 0000-0001-6894-6992. Received on November 13, 2020 Accepted on January 23, 2021 Online on January 29, 2021","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"1 1","pages":"52-63"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089760","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 : 2021-01-01DOI: 10.14349/SUMNEG/2021.V12.N26.A3
Carlos Javier Martínez Moncaleano, Ofelia Palencia Fajardo
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.
{"title":"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","authors":"Carlos Javier Martínez Moncaleano, Ofelia Palencia Fajardo","doi":"10.14349/SUMNEG/2021.V12.N26.A3","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A3","url":null,"abstract":"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.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"23-30"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089572","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 : 2021-01-01DOI: 10.14349/SUMNEG/2021.V12.N26.A5
Gerson Jaquin Cristancho Triana, Fabian Arley Ninco Hernández, Yezid Alfonso Cancino Gómez, Laima Catherine Alfonso Orjuela, Pedro Elías Ochoa Daza
Gerson Jaquin Cristancho Triana1, Fabian Arley Ninco Hernández2, Yezid Alfonso Cancino Gómez3, Laima Catherine Alfonso Orjuela4 y Pedro Elías Ochoa Daza5 1 Cd. Magíster en Gestión de Organizaciones. Docente investigador Universidad ECCI, Bogotá, Colombia. (Autor de correspondencia). Email: gcristanchot@ecci.edu.co, gersonjct@gmail.com. ORCID: 0000-0002-2009-6893. 2 Magíster en Gestión de Organizaciones. Docente de planta Universidad ECCI, Bogotá, Colombia. Email: fnincoh@ecci.edu.co. ORCID: 0000-0002-3898-6034. 3 Magíster en Mercadeo. Docente investigador Universidad ECCI, Bogotá, Colombia. Email: ycancino@ecci.edu.co. ORCID: 0000-0002-1961-9052. 4 Publicista. Docente asociado Universidad ECCI, Bogotá, Colombia. Email: lalfonsoo@ecci.edu.co. ORCID: 0000-0001-5079-0686. 5 Magíster en Publicidad. Docente asociado, Universidad ECCI, Bogotá, Colombia. Email: pochoad@ecci.edu.co. ORCID: 0000-0002-3769-5673 . Recibido el 25 de septiembre de 2020 Aceptado el 14 de enero de 2021 Online el 29 de enero de 2021
Gerson Jaquin Cristancho trian1, Fabian Arley Ninco herndez2, Yezid Alfonso Cancino gomez 3, Laima Catherine Alfonso Orjuela4和Pedro elias Ochoa Daza5 1 Cd.组织管理硕士。ECCI大学研究员，bogota，哥伦比亚。(通信作者)。电子邮件:gcristanchot@ecci.edu.co, gersonjct@gmail.comORCID: 0000-0002-2009-6893。组织管理硕士学位。哥伦比亚波哥大ECCI植物大学讲师。电子邮件:fnincoh@ecci.edu.co。ORCID: 0000-0002-3898-6034。市场营销硕士学位。ECCI大学研究员，bogota，哥伦比亚。电子邮件:ycancino@ecci.edu.co。ORCID: 0000-0002-1961-9052。4文案。哥伦比亚波哥大ECCI大学副教授。电子邮件:lalfonsoo@ecci.edu.co。ORCID: 0000-0001-5079-0686。5个广告硕士。哥伦比亚波哥大ECCI大学副教授。电子邮件:pochoad@ecci.edu.co。电话:0000-0002-3769-5673。2020年9月25日收到，2021年1月14日接受，2021年1月29日在线
{"title":"Aspectos clave del plan de negocios para emprender en el contexto colombiano","authors":"Gerson Jaquin Cristancho Triana, Fabian Arley Ninco Hernández, Yezid Alfonso Cancino Gómez, Laima Catherine Alfonso Orjuela, Pedro Elías Ochoa Daza","doi":"10.14349/SUMNEG/2021.V12.N26.A5","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A5","url":null,"abstract":"Gerson Jaquin Cristancho Triana1, Fabian Arley Ninco Hernández2, Yezid Alfonso Cancino Gómez3, Laima Catherine Alfonso Orjuela4 y Pedro Elías Ochoa Daza5 1 Cd. Magíster en Gestión de Organizaciones. Docente investigador Universidad ECCI, Bogotá, Colombia. (Autor de correspondencia). Email: gcristanchot@ecci.edu.co, gersonjct@gmail.com. ORCID: 0000-0002-2009-6893. 2 Magíster en Gestión de Organizaciones. Docente de planta Universidad ECCI, Bogotá, Colombia. Email: fnincoh@ecci.edu.co. ORCID: 0000-0002-3898-6034. 3 Magíster en Mercadeo. Docente investigador Universidad ECCI, Bogotá, Colombia. Email: ycancino@ecci.edu.co. ORCID: 0000-0002-1961-9052. 4 Publicista. Docente asociado Universidad ECCI, Bogotá, Colombia. Email: lalfonsoo@ecci.edu.co. ORCID: 0000-0001-5079-0686. 5 Magíster en Publicidad. Docente asociado, Universidad ECCI, Bogotá, Colombia. Email: pochoad@ecci.edu.co. ORCID: 0000-0002-3769-5673 . Recibido el 25 de septiembre de 2020 Aceptado el 14 de enero de 2021 Online el 29 de enero de 2021","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"41-51"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089697","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 : 2021-01-01DOI: 10.14349/SUMNEG/2021.V12.N26.A1
Carlos Alberto Arango Pastrana, Carlos Fernando Osorio Andrade
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.
{"title":"Aislamiento social obligatorio: un análisis de sentimientos mediante machine learning","authors":"Carlos Alberto Arango Pastrana, Carlos Fernando Osorio Andrade","doi":"10.14349/SUMNEG/2021.V12.N26.A1","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A1","url":null,"abstract":"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.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"1-13"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089866","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}
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.
{"title":"Análisis de la información financiera en torno al informe del auditor de las empresas del MILA","authors":"Julián Esteban Zamarra Londoño, Belky Esperanza Gutiérrez Castañeda, Daniela Pérez Noreña","doi":"10.14349/SUMNEG/2021.V12.N26.A7","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A7","url":null,"abstract":"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.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"19 1","pages":"64-72"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089765","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 : 2021-01-01DOI: 10.14349/SUMNEG/2021.V12.N26.A2
Eider Yovanny Vargas
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.
{"title":"Adaptación del sistema táctico de inteligencia para la toma de decisiones militares ante una pandemia","authors":"Eider Yovanny Vargas","doi":"10.14349/SUMNEG/2021.V12.N26.A2","DOIUrl":"https://doi.org/10.14349/SUMNEG/2021.V12.N26.A2","url":null,"abstract":"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.","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"12 1","pages":"14-22"},"PeriodicalIF":0.3,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67089996","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 : 2020-12-19DOI: 10.14349/SUMNEG/2020.V11.N25.A1
Jorge Manuel Cueva Estrada, Nicolás Armando Sumba Nacipucha, Fabián Isaac Villacrés Beltrán
{"title":"El marketing de influencias y su efecto en la conducta de compra del consumidor millenial","authors":"Jorge Manuel Cueva Estrada, Nicolás Armando Sumba Nacipucha, Fabián Isaac Villacrés Beltrán","doi":"10.14349/SUMNEG/2020.V11.N25.A1","DOIUrl":"https://doi.org/10.14349/SUMNEG/2020.V11.N25.A1","url":null,"abstract":"","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"99-107"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43694264","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 : 2020-12-19DOI: 10.14349/sumneg/2020.v11.n24.a8
Rubén Alexander Acevedo Rueda, Carmen Luisa Vásquez Stanescu, E. Torres
{"title":"Principios del pensamiento complejo en la formulación de políticas energéticas sustentables","authors":"Rubén Alexander Acevedo Rueda, Carmen Luisa Vásquez Stanescu, E. Torres","doi":"10.14349/sumneg/2020.v11.n24.a8","DOIUrl":"https://doi.org/10.14349/sumneg/2020.v11.n24.a8","url":null,"abstract":"","PeriodicalId":42652,"journal":{"name":"Suma de Negocios","volume":"11 1","pages":"73-83"},"PeriodicalIF":0.3,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45337055","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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