Corporate governance practices in the savings and credit cooperatives of the Quindío Department

En el desarrollo de la investigación se hizo un estudio sobre la temática de gobierno corporativo, para lo cual, se analizó la normatividad emitida a nivel internacional con respecto al tema y se profundizó en la regulación nacional; igualmente se obtuvo información sobre el sector cooperativo, en relación a su funcionamiento, las normas que lo rigen y su situación actual para obtener la contextualización de las cooperativas de ahorro y crédito y las buenas prácticas de gobierno corporativo. Posteriormente a través de la realización de una encuesta con contenido de cincuenta y seis (56) preguntas aplicadas a cinco (5) cooperativas de ahorro y crédito en el departamento del Quindío, se evaluaron diferentes aspectos según sus componentes principales y con la información recolectada se logró analizar e identificar el estado actual de las buenas prácticas de gobierno corporativo en las cooperativas de ahorro y crédito existentes en el departamento del Quindío.In the development of the research a study was made on the subject of corporate governance, for which, the regulations issued at the international level regarding the subject were analyzed and the national regulation was deepened; Likewise, information was obtained on the cooperative sector, in relation to its operation, the rules that govern it and its current situation in order to obtain the contextualization of savings and credit cooperatives and good corporate governance practices. Subsequently, through the completion of a survey containing fifty-six (56) questions applied to five (5) savings and credit cooperatives in the department of Quindío, different aspects were evaluated according to their main components and with the information collected. managed to analyze and identify the current status of good corporate governance practices in the savings and credit cooperatives existing in the department of Quindío

Quality of life and labor inclusion of people with disabilities

Introduction: Disability is a generic term that includes deficits, limitations in activity and restrictions in participation indicate the negative aspects of the interaction between an individual and its contextual factors, environmental and personal factors. Objective: The objective of this study was to identify the characteristics of labor inclusion and health-related quality of life of people with disabilities in a population group from the city of Neiva (Colombia). Materials and methods: Descriptive, analytical, cross-sectional study with quantitative approach and non-experimental design, in a sample of 64 people with disabilities. Demographic variables such as age, sex, marital status, education, socioeconomic status, link to the social security system in health, and type of disability were considered. The WHOQOL-BREF, 2004 quality of life scale was applied. Central tendency measures were also calculated with their dispersions and 95% confidence intervals in the continuous quantitative variables. Results: The most frequent disability was physical with 78.13%, followed by visual with 17.18%. The highest percentage of impairment of the quality of life concerning disability is given by the need to move from one place to another, to feel dissatisfaction with their sexual life and the perception of an unhealthy environment. Conclusions: The main factors for the labor inclusion of a person with a disability are subject to sex, the type of disability, access to decent employment, and remuneration according to their potentialities

Proposta a criação de valor compartilhado como modelo de gestão social universitário, a partir de uma nova concepção de produtos e mercados. Caso concreto da universidade de Quindío

Higher Education Institutions as administrative units of progress and general welfare, require an efficient social management model as a key factor for building a stronger society and intersolidaria and committed to sustainable development. The objective of this research is to propose a shared value proposition, as social management model university, for which, we realised a descriptive study with literature review, allowing the identification of the main needs and expectations of teachers, students and administrative, found through the characterization of the social responsibility of the University of Quindio and social balance, plus analysis of your environment.Las Instituciones de Educación Superior, como unidades administradoras de progreso y bienestar general, requieren de un eficiente modelo de gestión social como factor decisivo para la construcción de una sociedad fortalecida, intersolidaria y comprometida con el desarrollo sustentable. El objetivo de esta investigación es plantear una propuesta de valor compartido, que pueda ser utilizada como modelo de gestión social universitaria, para lo cual se realizó un estudio de tipo descriptivo, con revisión documental; que permitió la identificación de las principales necesidades y expectativas de docentes, estudiantes y administrativos, encontradas a través de la caracterización de la responsabilidad social de la Universidad del Quindío y su balance social; además del análisis de su entorno.As Instituições de Educação Superior, como unidades administradoras de progresso e bem estar geral, requerem um modelo eficiente de gestão social como fator decisivo para a construção de uma sociedade fortalecida e inter solidária e comprometida com o desenvolvimento sustentável. O objetivo dessa investigação é delinear uma proposta de valor compartilhado, que possa ser usada como modelo de gestão social universitária, para a qual, se realizou um estudo do tipo descritivo, com revisão documental; que permitiu a identificação das principais necessidades e expectativas de docentes, estudantes e administrativos, encontradas através da caracterização da responsabilidade social da Universidade de Quindío e sua função social; além da análise de seu meio ambiente

Modelo de medición de prácticas de buen gobierno corporativo y competitividad para empresas familiares

El mundo actual, un mundo fluctuante, globalizado y exigente, ha evidenciado que los actores del mismo deben tomar medidas para adaptarse al cambio, para trascender y avanzar, si lo que desean es permanecer en el mercado y alcanzar sus metas. Esta es una decisión que deben tomar los altos directivos de las empresas, teniendo en cuenta que en la mayoría de los casos implica costos adicionales

Efectividad del proceso Monitorio a partir de la vigencia del código general del proceso en Pereira, Pasto y Popayán

El artículo analiza los resultados en la práctica del proceso monitorio en las ciudades de Pereira, Pasto y Popayán, con la entrada en vigencia del Código General del proceso, en comparación con algunos resultados que dicha figura procesal ha experimentado en países de Iberoamérica, suceso que deja insatisfacción entre los usuarios del servicio de administración de justicia, esto por su escaza aplicación en los municipios elegidos para este trabajo debido a diversos factores que han afectado el acceso a la justicia, así como el derecho a la tutela judicial efectiva.The article analyzes the results in the practice of the payment process in the cities of Pereira, Pasto and Popayán, with the entry into force of the General Code of the process, in comparison with some results that this procedural figure has experienced in Ibero-American countries, leaving a great dissatisfaction among the users of the administration of justice service, due to its scarce application in the municipalities chosen for this work, due to various factors that have affected access to justice, as well as the right to effective judicial protection

La teoría crítica de la enseñanza para el aprendizaje de la tributación en la formación de contadores públicos

This article analyzes the importance of teaching theory for the meaningful learning of taxation, in order to empower public accountants based on training based on self-reflection, critical appraisal and development of competencies for the discussion and understanding of the object of study of the tax area. A qualitative approach was used and a hermeneutical-dialectical methodological criterion was required; Through a shared analysis with teachers and students of public accounting programs of universities in the department of Quindío, to generate a dialogue about the state of the tax area taught in the curricula that allow an interpretation, categorization and critical understanding. In addition, it has the responsibility of responding and solving the various problems with the understanding of tax regulations, which do not respond to the interests of the different taxpayers and many times are in contradiction with the internal policies of the country, the principles of the taxation and the same tax advisers. It is concluded that there is a need to integrate within the study plans of public accounting programs a course in legal hermeneutics that contributes to the understanding of the substantial and procedural rules of the tax system.Este artículo analiza la importancia de la teoría crítica de la enseñanza para el aprendizaje significativo de la tributación, con el fin de potenciar a los contadores públicos a partir de la formación basada en la autorreflexión, valoración crítica y desarrollo de competencias para la discusión y comprensión del objeto de estudio del área de tributaria. Se trabajó con un enfoque cualitativo y se requirió un criterio metodológico hermenéutico-dialéctico; por medio de un análisis compartido con docentes y estudiantes de programas de contaduría pública de universidades del departamento del Quindío, para generar un diálogo sobre el estado del área de tributaria impartida en los currículos que permitiera una interpretación, categorización y comprensión crítica. Además, tiene la responsabilidad de dar respuesta y solución a las diversas problemáticas con la comprensión de las regulaciones fiscales, las cuales no responden a los intereses de los distintos contribuyentes y muchas veces entran en contradicción con las políticas internas del país, los principios de la tributación y de los mismos asesores tributarios. Se concluye que existe la necesidad de integrar dentro de los planes de estudio de los programas de contaduría pública un curso de hermenéutica jurídica que contribuya a la comprensión de las normas sustanciales y procedimentales del sistema tributario

Análisis de factores externos e internos que influyen en la responsabilidad social de las organizaciones privadas del departamento del Quindío

Es importante tener en cuenta el papel que desempeñan las empresas como entidades promotoras de responsabilidad social en la comunidad en que se desenvuelven, siendo conscientes de la influencia que ejercen en cuanto a factores como la sostenibilidad del medio ambiente, la calidad de vida y la equidad social; mediante su participación en actividades sociales, a través de políticas externas e internas, contribuyendo de manera significativa con los propósitos planteados por la sociedad en cuanto al tema; debido a que el empresario tiene obligación directa de devolverle beneficios a la sociedad, pues ante todo hace parte de ella. El factor interno más significativo en relación a la responsabilidad social está fundamentado en el capital humano de la empresa, buscando implementar políticas que beneficien, motiven y propicien un adecuado clima laboral, logrando con ello incrementar la productividad, mayor compromiso por parte de los trabajadores, reduciendo los costos operativos, mejorando la capacidad financiera, fortaleciendo la lealtad y confianza de los empleados y beneficiando indirectamente a sus familias, a la comunidad en que se desenvuelve, reflejando cada vez una mejor imagen de la empresa tanto interna como externa.Este artículo presenta un análisis descriptivo de los factores externos e internos que influyen en la Responsabilidad Social desarrollada por las Mipymes del Departamento del Quindío, con el propósito de identificar cuáles son los que mayor impacto generan en el cumplimiento de la misma. Además contribuye a la divulgación de datos actualizados, confiables y pertinentes, que servirán de base para medir y conocer las acciones de las poblaciones empresariales de la región, así como para evaluar la gestión de los gerentes y administradores dentro de las mismas, proponiendo cambios a nivel empresarial que les permitan ser más eficaces y competitivas retribuyendo al desarrollo económico propio y de la región

Effects of D-003, a mixture of high-molecular-weight sugar cane wax acids, on lipid peroxidation markers in older individuals: A randomized, double-blind, placebo-controlled study

AbstractBackground: Aging is associated with increased lipid peroxidation (LP). D-003, a mixture of long-chain aliphatic primary acids purified from sugar cane wax, has been found to inhibit LP in experimental models and in healthy subjects.Objectives: The aim of this study was to assess the effects of D-003 on LP markers and the lipid profile of older individuals.Methods: This randomized, double-blind, placebo-controlled study was conducted at the Plaza Veterans' House, Havana City, Cuba. Male and female patients aged ≥60 years with total cholesterol values of <6.1 mmol/L were eligible for inclusion in the study. After a 3-week lead-in and baseline assessment period, patients were randomized to receive PO D-003 5 mg/d, D-003 10 mg/d, or placebo for 8 weeks. The effect on copper-induced LP of low-density lipoprotein (LDL) particles was the primary variable, and the effects on plasma total antioxidant status (TAS), plasma malondialdehyde (MDA) concentration, plasma antioxidant enzyme (superoxide dismutase and glutathione peroxidase) activities, and the lipid profile were secondary variables. A clinical examination was performed at each visit (baseline, weeks 4 and 8). A clinical examination, LP, and blood tests (lipid profile, hematologic, and blood biochemistry safety indicators) were performed at baseline and after 8 weeks of treatment. Compliance and adverse events (AEs) were assessed at weeks 4 and 8. A 2-tailed P < 0.05 was considered statistically significant for comparisons of both continuous and categoric variables.Results: Fifty-four patients aged ≥60 years were assessed for inclusion in the study, and 51 patients (40 women, 11 men; mean [SD] age, 67 [6] years) were included in the study. The lag phase of conjugated diene formation increased significantly and in a dose-dependent manner in the group treated with D-003 5 mg (24.7%; P < 0.01) and in the group treated with D-003 10 mg (29.3%; P < 0.01) compared with placebo. The maximal rate of conjugated diene propagation decreased significantly in the D-003 5- and 10-mg groups −22.7% and −25.8%, respectively; both, P < 0.05) compared with placebo. TAS increased significantly (17.7% and 23.0%, respectively; both, P < 0.01) in both active treatment groups compared with placebo. Plasma MDA concentration decreased significantly in the D-003 10-mg group (−28.6%; P < 0.05) but not in the D-003 5-mg group, compared with placebo. These changes were also significant compared with baseline. Antioxidant enzyme activities did not change in the active treatment groups compared with placebo or baseline. In the D-003 5- and 10-mg groups, significant decreases were found in LDL cholesterol concentration (−15.8% and −23.8%, respectively; both, P < 0.001) and total cholesterol concentration (−13.0% and −16.8%, both, P < 0.05) compared with placebo. High-density lipoprotein cholesterol concentration increased significantly in the D-003 5-mg group (5.7%; P < 0.05) and the D-003 10-mg group (18.2%; P < 0.001) compared with placebo. Changes in the lipid profile were also significant compared with baseline. In the placebo group, no variable changed significantly compared with baseline. D-003 was well tolerated at both dose levels, and no patient withdrew from the study. There were a total of 3 AEs reported: insomnia and acidity in 2 patients receiving placebo; and heartburn in 1 patient receiving D-003 5 mg.Conclusions: D-003 5 and 10 mg/d administered to these older individuals (aged ≥60 years) for 8 weeks inhibited LP of LDL and increased TAS in a dose-dependent manner, while plasma MDA concentration decreased in the patients receiving D-003 10 mg/d only. D-003 was well tolerated at both dose