Perspectiva teórica de la Administración Financiera Internacional

This bibliographic review article analyzes and reviews various epistemological postulates and other contributions, generated through the development of different investigations carried out in various latitudes of the world in relation to the issue of the international financial administration. The objective of this theoretical article of bibliographic review consists of reviewing various postulates in relation to Financial Administration and taxation. As is academic knowledge, Financial Administration abroad is considered as a process that is carried out to establish strategies in the decisions related to cash movements that occur in the field of companies abroad. Due to the above, being this subject of capital importance for the knowledge of the different professionals in the area and researchers, this text focuses on presenting various positions that, in the area of financial markets and their taxation, exist on this subject.El presente artículo de revisión bibliográfica, analiza y reseña diversos postulados epistemológicos y otros aportes, generados a través del desarrollo de distintas investigaciones realizadas en variadas latitudes del mundo en relación con el tema de la administración financiera internacional. El objetivo del presente artículo teórico de revisión bibliográfica, consiste en reseñar diversos postulados en relación con la Administración Financiera y la tributación Como es de conocimiento académico, la Administración Financiera en el extranjero, es considerada como un proceso que se realiza para establecer estrategias en las decisiones relacionadas con los movimientos de efectivo que se presentan en el ámbito de las empresas en el exterior. Por lo anterior, siendo este tema, de capital importancia para el conocimiento de los distintos profesionales del área e investigadores, este texto se enfoca en presentar diversas posturas que, en el área de los mercados financieros y su tributación, existen sobre este tema

Exposición al SARS-CoV-2 y la percepción del riesgo de los trabajadores en entornos no sanitarios de Hong Kong, Nanjing y Wuhan: Un estudio cualitativo multisitio

Introducción: Understanding risk perception that hinges on health-protective behaviors is central to strategies for prevention. Aim: To classify the pattern of potential risk of worker exposure to SARS-CoV-2, and to assess association with risk perception among non-healthcare workers Methods: In a multi-site, qualitative study, we conducted individual in-depth interviews and mini focus group discussions with employees, managerial staff and self-employees from Hong Kong (n=87), Nanjing (n=60), and Wuhan (n=60) between June 2020 and March 2021. Audios were transcribed and categorized by themes following Grounded Theory approach. Results: We identified seven major types of potential risk exposure pattern by category of parameters. The risk perceptions decreased among Type A workers, working at fixed location in office, and no/little contacts with clients/customers, and increased among workers having the concern of asymptomatic characteristics of SAR-CoV-2, daily contact with large size of the unfamiliar crowds, unhygienic behaviors of clients/customers, and use of public transportation to commute to work. The notion that the sense of safety deriving from the implementation and adherence with safety measures despite stringency, and trust with the government was most frequently reported in Nanjing and Wuhan. Conclusion: Study examines COVID-19 risks and risk perceptions among non-healthcare workers in three cities. Variations in risk perceptions were found, influenced by factors such as work patterns and safety measures. Trust in government and concerns about international contacts were common themes. The findings emphasize the need for targeted interventions, mental health support, and inclusive policies to address occupational health disparities and promote workplace safety.Introducción: Comprender la percepción del riesgo que condiciona conductas de protección de la salud es fundamental para la prevención. Objetivo: Clasificar el patrón del riesgo de exposición de los trabajadores al SRAS-CoV-2 y su asociación con la percepción del riesgo entre los trabajadores no sanitarios. Métodos: Estudio cualitativo multisitio. Realizamos entrevistas en profundidad y minigrupos de discusión con empleados, personal directivo y autoempleados de Hong Kong (n=87), Nanjing (n=60) y Wuhan (n=60) -junio 2020-marzo 2021-. Los audios se transcribieron y clasificaron por temas con enfoque de la teoría fundamentada. Resultados: Se identificaron siete tipos de patrón de exposición (Tipo A-G) al riesgo potencial. Las percepciones de riesgo disminuyeron entre trabajadores de tipo A que trabajaban en oficina y sin contacto con clientes y aumentaron entre trabajadores preocupados por características asintomáticas del SAR-CoV-2, contacto diario con multitudes, comportamientos antihigiénicos de clientes y uso de transporte público para ir al trabajo. La sensación de seguridad por aplicación y cumplimiento de medidas de seguridad y la confianza en el gobierno fue más frecuente en Nanjing y Wuhan. Conclusiones: Se hallaron variaciones en las percepciones del riesgo, influidas por factores como pautas de trabajo y medidas de seguridad. Fueron comunes la confianza en el gobierno y la preocupación por los contactos internacionales. Se requieren intervenciones específicas, apoyo a la salud mental y políticas integradoras para abordar las disparidades en salud laboral y promover la seguridad en el lugar de trabajo

To what extentd do judges make law in the Australian Common Law system?: Basis from the common law judicial law creation for continental law system

In the Common Law system judges have the power to create subsidiary laws: they make rules in strict sense. This Kind of power responds to a special way in which the Common Law develops and adapts itself to achieve the best rules for a given society. Understanding how the Australian law system works, as an example of a common law structure, and how judges interact with the parliament in the creation of the best rules of law -which makes the process coherent- is paramount for other legal systems that have a mixture of legal institutions from both civil and common law systems, as Colombia. Colombia has an unclear mixture of law systems, which generates an uncertainty of the application of the law producing both by judges and parliament, and serious structural law problems; so, understanding the basis of the common law system it is important to clarify the limits in the competence of each authority and the interaction between the law made by the Parliament and the one that the judges produce.In the Common Law system judges have the power to create subsidiary laws: they make rules in strict sense. This Kind of power responds to a special way in which the Common Law develops and adapts itself to achieve the best rules for a given society. Understanding how the Australian law system works, as an example of a common law structure, and how judges interact with the parliament in the creation of the best rules of law -which makes the process coherent- is paramount for other legal systems that have a mixture of legal institutions from both civil and common law systems, as Colombia. Colombia has an unclear mixture of law systems, which generates an uncertainty of the application of the law producing both by judges and parliament, and serious structural law problems; so, understanding the basis of the common law system it is important to clarify the limits in the competence of each authority and the interaction between the law made by the Parliament and the one that the judges produce

Transesterificação supercrítica de óleo vegetal e etanol: efeito da temperatura e do tempo de residência na formação de fases e no teor de água

Supercritical transesterification has emerged as a readily available alternative for biodiesel production since no catalyst is required, thereby generating fewer waste products. In this research, the supercritical transesterification of refined vegetable oil and aqueous ethanol was carried out at temperatures 400 to 480 °C and a 12:1 ethanol to oil molar ratio, to assess the effect of temperature and residence time in the formation of a homogeneous phase, effluent appearance and increased water content derived from glycerol etherification. The results showed that water was produced at temperatures higher than 400 °C, as expected from the occurrence of glycerol etherification, and that prolonged times resulted in gas and soot formation, indicating esters decomposition. Through water mass balances, it was possible to identify the set of operation conditions in which the water formed from glycerol etherification matched with the maximum expected according to the proposed reaction scheme.La transesterificación supercrítica se ha propuesto como una alternativa para la producción de biodiesel ya que no requiere catalizador, de esta manera se generan menos residuos. En esta investigación, la transesterificación supercrítica de aceite vegetal refinado y etanol acuoso se llevó a cabo a temperaturas en el rango 400 a 480 °C y relación molar etanol a aceite de 12:1, para evaluar el efecto de la temperatura y el tiempo de residencia en la formación de una fase homogénea, apariencia del efluente e incremento del contenido de agua resultado de las reacciones de eterificación del glicerol. Los resultados mostraron que se produjo agua a temperaturas mayores a 400°C, atribuida a la eterificación del glicerol, y que tiempos de residencia prolongados resultaron en formación de gas y hollín, indicativo de reacciones de descomposición de esteres. A través de balances de masa, fue posible identificar el conjunto de condiciones de operación a las cuales el agua formada por la eterificación del glicerol coincide con el valor máximo esperado de acuerdo con el esquema de reacción propuesto.A transesterificação supercrítica foi proposta como uma alternativa para a produção de biodiesel porque não requer catalisador e, dessa forma, gera menos resíduos. Nesta pesquisa, a transesterificação supercrítica de aceite vegetal refinado e etanol acuoso foi conduzida a temperaturas entre 400 e 480 °C e uma relação molar de etanol e aceite de 12: 1, para avaliar o efeito da temperatura e do tempo de residência na formação de uma fase homogênea, apariência do efluente e aumento do conteúdo de água resultante das reações de eterificação do glicerol. Os resultados mostraram que se produziu água a temperaturas maiores que 400°C, atribuída à eterificação do glicerol, e que os tempos de residência prolongados resultaram na formação de gás e hollín, indicativo de reações de decomposição de ésteres. Por meio de balanças de massa, foi possível identificar o conjunto de condições de operação em que a água formada pela eterificação do glicerol coincide com o valor máximo esperado de acordo com o esquema de reação proposto

¿Qué piensan mis alumnos de mi forma de enseñar? Un enfoque en un país en desarrollo

The present study is an academic construct that seeks to know which aspects that influence the overall performance appraisal of a teacher, in terms of the variables universally accepted by the scientifc community are: compliance, commitment, ownership, methodology, evaluation and relationships interpersonal. This study takes as a source of information the opinions of students, gathered through questionnaires perception of the development of courses in a Colombian university. A grouping is done by the subject areas they belong to the subjects taught, recognizing the specifcity of the nuclei of these subjects. A procedural level binary logistic regression was used, identifying the dichotomy of each variable teacher who is in the standard of quality defned by institutional policy. This intends to conclude on the incidence of particular satisfaction in teacher performance variables regarding overall satisfaction, seen at both disciplinary and institutional levels.El presente estudio es un constructo académico que busca saber qué aspectos influyen en la evaluación general del desempeño de un maestro, en términos de las variables universalmente aceptadas por la comunidad científca: cumplimiento, compromiso, propiedad, metodología, evaluación y relaciones interpersonales. Este estudio toma como fuente de información las opiniones de los estudiantes, reunidas a través de cuestionarios de percepción del desarrollo de cursos en una universidad colombiana. La agrupación se realiza según las áreas temáticas a las que pertenecen las asignaturas impartidas, reconociendo la especifcidad de los núcleos de estas asignaturas. Se utilizó una regresión logística binaria a nivel de procedimiento, identifcando la dicotomía de cada variable que se encuentra en el estándar de calidad defnido por la política institucional. Con esto se pretende concluir sobre la incidencia de la satisfacción particular en las variables de desempeño docente con respecto a la satisfacción general, visto tanto a nivel disciplinario como institucional

Evaluation of the pyrolysis and co-pyrolysis process of palm shell and waste tyres in a CO2 atmosphere

In this manuscript, the effect of various mixture proportions of a lignocellulosic material (palm shell) and waste tyres (a material not easily degraded in natural environmental conditions) subjected to a thermochemical process known as pyrolysis, on the distribution of the different fractions of the reaction products, was analyzed. The mixtures consisted of 20%-80%, 50%-50% and 80%-20% of palm shell and used tyre respectively, which were subjected to a co-pyrolysis, a simultaneous thermochemical decomposition of two biomass sources, and the resulting liquid and solid fractions were characterized. The experiments were carried out using a 0.5 mm-particle size under 500 °C for each pyrolysis run. The raw materials are characterized by proximate and elemental analysis, Fourier Transform Infrared Spectroscopy (FTIR) in addition to Thermogravimetric Analysis (TGA). Solid and liquid products were also characterized by FTIR, and their calorific value was also determined. The distribution of fractions was made by weight difference between the fractions and the mass fed. The pyrolysis run that obtained the best properties was the mixture of 80% waste tyres and 20% palm shells with a calorific value of 21,117 kJ/kg, obtaining three types of products with the following mass proportions: solid 23.5%, liquid 18.6% and gas 57.9%. It can be concluded that the solid product obtained has a great energy potential, superior than that of dry wood, which is 19,000 kJ/kg

Análisis bioinformático de D-glicerato deshidrogenasa de Paenibacillus mucilaginosus K02 implicada en la solubilización de potasio

Potassium solubilizing bacteria play a fundamental role in the maintenance of plant physiological and metabolic processes. Among these, Paenibacillus mucilaginosus carries out this solubilization through the production of gluconic acid. The enzyme D-glycerate dehydrogenase E.C 1.1.1.215 is known to catalyze an important reaction for the production of D-glycerate dehydrogenase. In the present work, the aforementioned protein was analyzed structurally using available bioinformatics tools. A homology modeling was carried out and a previously unreported structure for the microorganism was obtained. This finding allows further study of its function and interactions with other proteins in depth and its possible biotechnological applications.Las bacterias solubilizadoras de potasio juegan un papel fundamental en el mantenimiento de procesos fisiológicos y metabólicos de las plantas. Entre éstas, Paenibacillus mucilaginosus lleva a cabo esta solubilización a través de la producción de ácido glucónico. Se conoce que la enzima D-glicerato deshidrogenasa E.C 1.1.1.215 cataliza una importante reacción para la producción de este. En el presente trabajo, se analizó la proteína ya mencionada, de manera estructural utilizando herramientas bioinformáticas disponibles. Se llevó a cabo un modelamiento por homología del que se obtuvo una estructura no reportada con anterioridad para el microorganismo. Este hallazgo permite estudiar más adelanta la función y sus interacciones con otras proteínas a profundidad y sus posibles aplicaciones biotecnológicas

Gestão de recursos humanos na Gig Economy: rumo a uma nova configuração?

The context of the Gig Economy involves a break in the standard employment relationship between employees and employers and a questioning of the role of Human Resources Management (HR) in charge of managing this link. This article aims to analyze the role and configuration of HR management in the context of the Gig Economy. From the contingent configurational approach, how HR practices are combined and configured to contribute to performance and manage the relationship with the individuals who participate in this economy is argued. It is found that the labor relationship between companies and gig workers is characterized by being transactional and symbiotic based on the utilitarian premise of mutual benefit. For this reason, in this context, an HR configuration oriented toward the market or maximizing productivity and the fulfillment of agreements would predominate.El contexto de la Gig Economy supone una ruptura de la relación laboral estándar entre empleados y empleador, y un cuestionamiento sobre la función de la gestión de Recursos Humano (RR.HH.) encargada de gestionar dicho vínculo. El presente artículo tiene como objetivo analizar la función y configuración de la gestión de RR.HH. en el contexto de la Gig Economy. Desde el enfoque configuracional contingente se argumenta el modo en el que las prácticas de RR.HH. se combinan y configuran para aportar al desempeño y gestionar el relacionamiento con los individuos que participan de esta economía. Se encuentra que la relación laboral entre las empresas y los trabajadores gig se caracteriza por ser transaccional y simbiótica basada en la premisa utilitaria del beneficio mutuo. Por ello, para este contexto predominaría una configuración de RR.HH. orientada hacia el mercado o en maximizar la productividad, y al cumplimiento de acuerdos.O contexto da Gig Economy envolve uma ruptura na relação empregatícia padrão entre empregados e empregadores e um questionamento do papel da Gestão de Recursos Humanos (RH) responsável pelo gerenciamento desse vínculo. Este artigo tem como objetivo analisar o papel e a configuração da gestão de RH no contexto da Gig Economy. A partir da abordagem configuracional contingente, argumenta-se como as práticas de RH são combinadas e configuradas para contribuir com o desempenho e gerenciar o relacionamento com os indivíduos que participam dessa economia. Constata-se que a relação de trabalho entre as empresas e os gig workers é caracterizada por ser transacional e simbiótica, baseada na premissa utilitarista do benefício mútuo. Por essa razão, nesse contexto, predominaria uma configuração de RH orientada para o mercado ou para a maximização da produtividade e o cumprimento de acordos

Participação política da oposição na Colômbia após o Acordo de Paz de 2016

One of the expectations generated by the Peace Agreement signed in November 2016 between the Colombian Government and the FARC-EP guerrillas was to create the conditions of democratic openness that would allow the conditions for political participation of the opposition. As a working hypothesis it is considered that the Colombian political regime has not provided enough guarantees for the participation and exercise of democracy and that the current government has allowed the conditions of political, social, and armed conflict to be sharpened. The method of analysis adopted is interpretative and inductive, with a focus on the political participation of the opposition in the broad sense. The information obtained was critically analyzed considering the guarantees for the exercise of the opposition, freedom of expression and association and social movements. It was found that social organizations and movements have not achieved significant participation as an opposition and that there is a greater commitment of the now FARC political party to what was agreed in 2016. It is concluded that the Peace Agreement failed to provide enough guarantees for the political participation of the opposition and the exercise of democracy.Una de las expectativas que generó el Acuerdo de Paz firmado en noviembre de 2016 entre el Gobierno colombiano y la guerrilla de las FARC-EP fue crear las condiciones de apertura democrática que permitan las condiciones para la participación política de la oposición. Como hipótesis de trabajo se considera que el régimen político colombiano no ha brindado suficientes garantías para la participación y el ejercicio de la democracia y que el gobierno actual ha permitido que se agudicen las condiciones del conflicto político, social y armado. El método de análisis adoptado es interpretativo e inductivo, con foco en la participación política de la oposición en sentido amplio. Se analizó críticamente la información obtenida teniendo en cuenta las garantías para el ejercicio de la oposición, libertad de expresión y asociación y movimientos sociales. Se encontró que las organizaciones y los movimientos sociales no han logrado una participación significativa como oposición y que existe un mayor compromiso del ahora partido político FARC con lo acordado en 2016. Se concluye que el Acuerdo de Paz no logró que el régimen político colombiano ofrezca suficientes garantías para la participación política de la oposición y el ejercicio de la democracia. Uma das expectativas geradas pelo Acordo de Paz assinado em novembro de 2016 entre o governo colombiano e a guerrilha das FARC-EP era criar condições para a abertura democrática que permitissem as condições para a participação política da oposição. Como hipótese de trabalho, considera-se que o regime político colombiano não forneceu garantias suficientes para a participação e o exercício da democracia e que o atual governo permitiu que as condições do conflito político, social e armado aumentassem. O método de análise adotado é interpretativo e indutivo, com foco na participação política da oposição em sentido amplo. As informações obtidas foram analisadas criticamente, levando em consideração as garantias para o exercício da oposição, liberdade de expressão e associação e movimentos sociais. Constatou-se que organizações e movimentos sociais não alcançaram participação significativa como oposição e que há um maior compromisso do partido político das FARC com o que foi acordado em 2016. Conclui-se que o Acordo de Paz não alcançou que o regime político colombiano ofereça o suficiente garantias para a participação política da oposição e o exercício da democracia

MITIGACIONES RIESGO DE LEY DE DERECHOS DE MARCA COMO GARANTÍA DE BANCO DE CRÉDITO

The Efforts to minimize legal risk over brand certificate guarantees in banking practices by conducting a professional analysis of brands. The main thing that is done by the bank is to identify whether the rights to the mark meet the legal and economic requirements as a guarantee and the important is imposition of perfect pawn collateral institutions or fiduciaries then it cause the property rights is born and bank domiciled as a preferred creditor. The analysis on guarantee is the bank effort to ward off legal risk such as weakness of the alliance until not fulfilled the contractual terms or not perfect of collateral binding even the cancellation of the brand certificate. If this is not mitigated, it will be detrimental to the position of the bank as a creditor because the bank is only located as a concurrent creditor.Esfuerzos para minimizar el riesgo legal sobre las garantías de marcas registradas en la práctica bancaria mediante el análisis profesional de la marca Lo principal que hace el banco es determinar si los derechos de la marca cumplen con los requisitos legales y económicos como garantía, y es importante imponer garantías o fideicomisarios perfectos, esto lleva al hecho de que los derechos de propiedad nacen y el banco reside como el mejor acreedor. El análisis de garantía es el esfuerzo del banco para evitar un riesgo legal como la debilidad de la alianza hasta que se cumplan los términos contractuales o las obligaciones de garantía perfecta, incluso la revocación del certificado de marca registrada. Si esto no se mitiga, dañará la posición del banco como prestamista, ya que el banco está ubicado solo como co-prestamista