Sustainability reports and their impact on the creation of financial value of companies

RESUMEN: Los informes de sostenibilidad le permiten a las empresas mostrar su compromiso con las problemáticas sociales, estas revelaciones trascienden el ámbito financiero, pero impactan en el mismo, contribuyendo con el cumplimiento del objetivo básico financiero. Actualmente hay un creciente interés tanto empresarial como académico en estudiar los impactos de estos informes en las distintas dimensiones de las empresas. En este estudio se realiza un análisis bibliográfico de veinte artículos publicados en revistas del SJR elegidos de una base de datos inicial que reunía noventa y un artículos; se encontró que a partir del análisis de distintas variables, los autores en su mayoría llegaron a la conclusión de que el desempeño social, medioambiental y de gobernanza impacta positivamente en el cumplimiento del objetivo básico de las empresas.ABSTARCT: Sustainability reports allow companies to show their commitment to social issues, these revelations transcend the financial sphere, but they also have an impact on it, contributing to the fulfillment of the basic financial objective. Presently, there is a growing interest from both, business and academic fields, in studying the impact of these reports on different dimensions of the companies. In this study, a bibliographic analysis of twenty articles published in SJR journals chosen from an initial database that gathered ninety-one articles is carried out. It was found that from the analysis of different variables, most of the authors came to the conclusion that social, environmental and governance performance positively impacts on the fulfillment of the basic objective of the companies

An integrated mathematical model of the cardiovascular and respiratory response to exercise: Model-building and comparison with reported models

The use of physiological models in medicine allows the evaluation of new hypotheses, development of diagnosis and clinical treatment applications, and development of training and medical education tools, as well as medical device design. Although several mathematical models of physiological systems have been presented in the literature, few of them are able to predict the human cardiorespiratory response under physical exercise stimulus adequately. This paper aims to present the building and comparison of an integrated cardiorespiratory model focused on the prediction of the healthy human response under rest and aerobic exercise. The model comprises cardiovascular circulation, respiratory mechanics, and gas exchange system, as well as cardiovascular and respiratory controllers. Every system is based on previously reported physiological models and incorporates reported mechanisms related to the aerobic exercise dynamics. Experimental data of 30 healthy male volunteers undergoing a cardiopulmonary exercise test and simulated data from two of the most current and complete cardiorespiratory models were used to evaluate the performance of the presented model. Experimental design, processing, and exploratory analysis are described in detail. The simulation results were compared against the experimental data in steady state and in transient regime. The predictions of the proposed model closely mimic the experimental data, showing in overall the lowest prediction error (10.35%), the lowest settling times for cardiovascular and respiratory variables, and in general the fastest and similar responses in transient regime. These results suggest that the proposed model is suitable to predict the cardiorespiratory response of healthy adult humans under rest and aerobic exercise conditions.Peer ReviewedPostprint (published version

Regionally nested patterns of fish assemblages in floodplain lakes of the Magdalena river (Colombia)

We investigated if fish assemblages in neotropical floodplain lakes (cienagas) exhibit nestedness, and thus offer support to the managers of natural resources of the area for their decision making. The location was floodplain lakes of the middle section of the Magdalena river, Colombia. We applied the nested subset analysis for the series of 30 cienagas (27 connected to the main river and three isolated). All fish were identified taxonomically in the field and the matrix for presence–absence in all the lakes was used for the study of the pattern of nestedness. The most diverse order was Characiformes (20 species), followed by Siluriformes (19 species). Characidae and Loricaridae were the richest families. The species found in all the lakes studied were migratory species (17), and sedentary species (33). Two species (Caquetaia kraussii and Cyphocharax magdalenae) were widespread across the cienagas archipelago (100% of incidence). Nestedness analysis showed that the distribution of species over the spatial gradient studied (840 km) is significantly nested. The cienagas deemed the most hospitable were Simiti, El Llanito, and Canaletal. Roughly, 13 out of the 50 species caught show markedly idiosyncratic distributions. The resulting dataset showed a strong pattern of nestedness in the distribution of Magdalenese fishes, and differed significantly from random species assemblages. Out of all the measurements taken in the cienagas, only the size (area) and local richness are significantly related to the range of order of nested subset patterns (r=–0.59 and –0.90, respectively, at p < 0.01). Differential species extinction is suggested as the cause of a nested species assemblage, when the reorganized matrix of species occurring in habitat islands is correlated with the island area. Our results are consistent with this hypothesis

A novel strategy to fit and validate physiological models: a case study of acardiorespiratory model for simulation of incremental aerobic exercise

Applying complex mathematical models of physiological systems is challenging due to the large number of parameters. Identifying these parameters through experimentation is difficult, and although procedures for fitting and validating models are reported, no integrated strategy exists. Additionally, the complexity of optimization is generally neglected when the number of experimental observations is restricted, obtaining multiple solutions or results without physiological justification. This work proposes a fitting and validation strategy for physiological models with many parameters under various populations, stimuli, and experimental conditions. A cardiorespiratory system model is used as a case study, and the strategy, model, computational implementation, and data analysis are described. Using optimized parameter values, model simulations are compared to those obtained using nominal values, with experimental data as a reference. Overall, a reduction in prediction error is achieved compared to that reported for model building. Furthermore, the behavior and accuracy of all the predictions in the steady state were improved. The results validate the fitted model and provide evidence of the proposed strategy’s usefulness.Peer ReviewedPostprint (published version

Web applications for teaching the respiratory system: content validation

The subject of respiratory mechanics has complex characteristics, functions, and interactions that can be difficult to understand in training and medical education contexts. As such, education strategies based on computational simulations comprise useful tools, but their application in the medical area requires stricter validation processes. This paper shows a statistical and a Delphi validation for two modules of a web application used for respiratory system learning: (I) “Anatomy and Physiology” and (II) “Work of Breathing Indexes”. For statistical validation, population and individual analyses were made using a database of healthy men to compare experimental and model-predicted data. For both modules, the predicted values followed the trend marked by the experimental data in the population analysis, while in the individual analysis, the predicted errors were 9.54% and 25.38% for maximal tidal volume and airflow, respectively, and 6.55%, 9.33%, and 11.77% for rapid shallow breathing index, work of breathing, and maximal inspiratory pressure, respectively. For the Delphi validation, an average higher than 4 was obtained after health professionals evaluated both modules from 1 to 5. In conclusion, both modules are good tools for respiratory system learning processes. The studied parameters behaved consistently with the expressions that describe ventilatory dynamics and were correlated with experimental data; furthermore, they had great acceptance by specialists.Peer ReviewedPostprint (published version

Caracterización de los Grupos Empresariales Colombianos de Cara a la Aplicación de las Normas Internacionales de Información Financiera (NIIF)

En este artículo se desarrolla una caracterización de los grupos empresariales colombianos de cara a la aplicación de las Normas Internacionales de Información Financiera, en contraste parcial con las normas contables locales. Se realiza una contextualiz1ación desde el punto de vista teórico de los grupos empresariales, así como una comparación de la normatividad local y las NIIF, considerando diferencias en los conceptos que enmarcan el tema tratado. Para desarrollar el trabajo de campo se seleccionaron algunos de los grupos empresariales más representativos en la economía del país, desagregados por sectores, se recolectó y procesó la información necesaria para concluir acerca del reconocimiento, presentación y revelación de las inversiones patrimoniales en los Estados Financieros Consolidados. En este punto se realizan análisis cuantitativos sobre los rubros de inversiones, interés minoritario y patrimonio, y las variaciones en algunos indicadores financieros, sin considerar para lo anterior los efectos de cambios en la medición de las demás partidas. Se incluye también un análisis cualitativo de las revelaciones exigidas por NIIF, calificando objetivamente la información presentada en las notas a los estados financieros, evaluando implicaciones en este apartado para los Grupos Empresariales en Colombia.This article presents a characterization of Colombian business groups, facing the application of International Financial Reporting Standards (IFRS), in partial contrast with local accounting standards is developed. one contextualization is made from the theoretical point of view of business groups, and a comparison of local regulations and IFRS, considering differences in the concepts that frame the subject. To develop fieldwork some of the most representative business groups were selected in the economy, disaggregated by sector, collected and processed the information necessary to conclude about the recognition, presentation and disclosure of equity investments in the Consolidated Financial Statements . At this point quantitative analysis of the areas of investments, minority interest and equity, and changes in some financial indicators, without regard to the above the effects of changes in the measurement of other items are made. a qualitative analysis of the disclosures required by IFRS It also includes objectively describing the information presented in the notes to the financial statements, assessing implications in this section for business groups in Colombia

Plan estratégico del Departamento de Santander

El plan estratégico para el Departamento de Santander busca establecer la ruta de trabajo y estrategias que le permitan posicionarse como un departamento prospero económicamente con alta calidad de vida para todos los habitantes donde se maximicen los recursos públicos y se logre incrementar la inversión privada para mejorar los índices productivos de la región. En el presente documento se identifica la realidad actual de departamento resaltando las debilidades y fortalezas internas de la misma manera que se realiza un análisis del entorno para determinar el posicionamiento dentro de país y del mundo, buscando determinar los puntos críticos a desarrollar en los próximos años. La economía de Santander ha estado históricamente jalonada por la industria petrolera lo cual ha generado una gran cantidad de recursos provenientes de las regalías pero a su vez ha creado una dependencia que ha bloqueado el desarrollo de otro tipo de industrias en la región. Siendo una de las principales economías de Colombia, cuenta con un ecosistema propicio para el desarrollo turístico y una imagen favorable nacional e internacionalmente en la producción de calzado lo cual se podría utilizar como cimientos para el desarrollo. En contraste con esto, se presenta la baja calidad y desarrollo en infraestructura vial y el bajo nivel de educación y bajo desarrollo profesional de sus habitantes. A través del proceso de planeación estratégica se plantea al 2025 la misión, visión, objetivos concretos, retadores y alcanzables. Se buscara apalancamiento en los recursos de la industria petrolera para fortalecer la infraestructura mediante un plan de inversión agresivo que permita a futuro disminuir la dependencia de la misma y desarrollar fuentes alternativas de desarrollo económico que contribuyan al incremento de la calidad de vida y prosperidad económica de la regiónThe strategic plan of the Colombian department Santander seeks to create the roadmap and strategies to position itself as a financially thriving department offering high quality of life to its inhabitants through the maximization of public resources and by increasing private investment to enhance the productive indicators of the region. This document presents the department´s current reality through the identification of internal weaknesses and strenghts as well as through an analysis of the context to determine its positioning in the country and worldwide in order to identify critical points to be developed in the years to come. Santander´s economy has historically been boosted by the oil industry, which has generated a wealth of resources coming from royalties, but it has also created a dependence which has blocked the development of other industries in the region. Being one of the main economies in Colombia, Santander offers a favorable ecosystem for tourism development, and a propitious image, domestically and internationally, concerning the production of footwear, which could become the foundation for this development. In contrast, roads infrastructure and development are low, added to the low level of education and professional development of its inhabitants. The mission, vision, and concrete, challenging, and achievable objectives towards 2025 are set out through strategic planning. Leverage will be sought through the resources provided by the oil industry in order to strengthen infrastructure through an aggressive investment plan which will allow Santander to decrease its dependence on the same industry, and to create alternative economic development sources to support the improvement of the quality of life and the economic prosperity of the regionTesi

Implementación de servicios bajo nethserver

En el marco de este trabajo, se aborda la implementación de servicios esenciales para la gestión de infraestructura IT mediante la plataforma NethServer. Los servicios incluidos abarcan el servidor DHCP para la asignación dinámica de direcciones IP, el servidor DNS para la resolución de nombres de dominio y el Controlador de Dominio que centraliza la administración de usuarios y políticas. Además, se detalla la configuración de un Proxy para la gestión y filtrado del tráfico de Internet, junto con un Cortafuegos destinado a asegurar la integridad y seguridad de la red. Se establece también un Servidor de Archivos y de Impresión para facilitar la compartición de recursos en la red. Como cierre, se implementa una VPN con el propósito de habilitar un acceso remoto de manera segura.In the context of this work, the implementation of essential services for IT infrastructure management through the NethServer platform is addressed. The included services encompass a DHCP server for dynamic IP address allocation, a DNS server for domain name resolution, and a Domain Controller that centralizes the management of users and policies. Additionally, the configuration of a Proxy for managing and filtering internet traffic is detailed, along with a Firewall aimed at ensuring the network's integrity and security. A File and Print Server is also established to facilitate resource sharing on the network. As a conclusion, a VPN is implemented with the purpose of enabling secure remote access

Análisis de la cultura organizacional en la empresa COMMERCIAL OPERATIONS COMPANY SAS

El proyecto " Análisis de la cultura organizacional de la empresa Commercial Operations Company SAS "tiene como objetivo principal identificar e implementar acciones que contribuyan a mejorar el clima laboral dentro de la organización. Inicialmente, se expone de manera detallada la problemática, respaldada por un análisis realizado a través de un informe de gestión, en el cual la dirección evalúa el manejo del tema del clima organizacional en la organización. A continuación, se proponen metas y enfoques para su implementación, con el fin de asegurar calidad y eficacia. Asimismo, se aborda la relevancia del factor humano durante el desarrollo del marco teórico y el marco legal. Se define la metodología a utilizar la cual fue holística y se presentan los resultados y conclusiones. El clima organizacional juega un papel fundamental en el éxito y el bienestar de una empresa, un clima laboral positivo y saludable fomenta la motivación, la satisfacción de los empleados y la productividad.The main objective of the project "Strategies for the Improvement of the Organizational Climate of the Commercial Operations Company SAS" is to identify and implement actions that contribute to improving the working environment within the organization. Initially, the problem is exposed in detail, supported by an analysis carried out through a management report, in which management evaluates the management of the organizational climate issue in the organization. Next, objectives and approaches for its implementation are proposed, in order to ensure quality and effectiveness. Likewise, the relevance of the human factor is addressed during the development of the theoretical framework and the legal framework. The methodology to be used is defined, which was holistic, and the results and conclusions are presented. The organizational climate plays a fundamental role in the success and well-being of a company, a positive and healthy work environment promotes motivation, employee satisfaction and productivity

Propuesta geométrica para la intersección vial cl. 1 con cra 28a

Se evaluaron las causas y factores que influyen la problemática presentada en la intersección Calle 1 con Carrera 28ª, ubicada en la comuna 7 de la zona urbana de Villavicencio, mediante un aforo vehicular, estudio y caracterización de la zona, movilidad, entre otros. Se evidencio un factor que afecta la movilidad y genera accidentalidad es el giro en U realizado para retornar a la séptima brigada y entrada al barrio Remansos de Rosa Blanca. Para disminuir la accidentalidad, congestiones vehiculares y quitar el giro en U de la Calle 1, se propone un retorno 440 metros antes de la intersección de estudio, para el ingreso al barrio Remansos de Rosa Blanca dejando esta vía de solo un sentido, habilitando otra vía en sentido opuesto para la salida de este. Así reduciendo el tiempo semafórico de la intersección ya que se cuenta con un movimiento menos, descongestionando este punto ya que se reduce el número de vehículos y con un porcentaje pequeño de probabilidad de accidentalidad.The causes and factors that influence the problems presented at the intersection Calle 1 with Carrera 28ª, located in the commune 7 of the urban area of Villavicencio, were evaluated by means of a vehicular capacity, study and characterization of the area, mobility, among others. It was evidenced that a factor that affects mobility and generates accidents is the U-turn made to return to the seventh brigade and entrance to the Remansos de Rosa Blanca neighborhood. To decrease the accident rate, vehicular traffic jams and remove the U-turn of Calle 1, a return is proposed 440 meters before the intersection of the study, to enter the Remansos de Rosa Blanca neighborhood, leaving this way of only one direction, enabling another way in the opposite direction for the exit of this. Thus reducing the semaphoric time of the intersection since there is a less movement, decongesting this point since the number of vehicles is reduced and with a small percentage of accident probability.Resumen -- Abstract -- 1. Generalidades -- 1.1 Antecedentes -- 1.2 Planteamiento del problema -- 1.3 Pregunta de investigación -- 1.4 Objetivos -- 1.4.1 Objetivo General -- 1.4.1 Objetivos Específicos -- 2. Marco Referencial -- 2.1 Marco Teórico -- 2.1.1 Clasificación De Las Carreteras 2.1.1.2 Primarias -- 2.1.1.3 Secundarias -- 2.1.1.4 Terciarias -- 2.1.2 Según el tipo de terreno -- 2.1.2.1 Terreno plano -- 2.1.2.2 Terreno ondulado -- 2.1.2.3 Terreno montañoso -- 2.1.2.4 Terreno escarpado -- 2.1.3 Intersecciones a nivel -- 2.1.3.1 Sin canalizar -- 2.1.3.2 Criterios de diseño -- 2.1.3.3 Canalizadas -- 2.1.3.4 Criterios básicos de diseño -- 2.1.4 Volúmenes de transito -- 2.1.5 Dimensiones y trayectorias de giro -- 2.1.6 Distancias de visibilidad -- 2.2 Marco Legal -- 3. Metodología -- 3.1 Recolección de información -- 3.2 Identificación de las problemáticas y factores de movilidad -- 3.3 Planteamiento de alternativas -- 3.4 Diseño geométrico -- 4. Descripción zona de estudio -- 4.1 Localización -- 4.2 Caracterización de la vía de estudio -- 4.2.1 Tipo de vía -- 4.2.1.1 Vías perfil V2 -- 4.2.2 Movimientos realizados en la intersección -- 4.3 Actividades socioeconómicas de la zona -- 4.4 Aforo vehicular -- 4.4.1 Conteo vehicular -- 4.4.2 Horario máximo volumen vehicular -- 4.5 Accidentalidad estadística vial de Villavicencio -- 4.6 Incremento vehicular de la ciudad de Villavicencio -- 5. Problemática de movilidad -- 5.1 Causas y factores -- 5.1.1 Giro en U -- 5.1.2 Imprudencia vehicular -- 6. Planteamiento de alternativa -- 7. Diseño geométrico -- Bibliografía -- Conclusiones -- Anexos -- Planos -- Imagen georreferenciada con diseño geométrico -- Plano diseño geométrico -- Detalle diseño geométrico giro entrada barrio Remansos de Rosa Blanca -- Detalle diseño geométrico nueva vía salida barrio Remansos de Rosa Blanca -- Registro Fotográfico -- Accidente vehicular en la intersección -- Congestión vehicular en la intersección -- Congestión vehicular por giro en U -- Intersección Calle 1 con Carrera 28ª. -- Datos aforo vehicular -- Aforo vehicular Calle 1 Carrera 28