Propuesta para la Elaboración de la Matriz de Riesgo como Herramienta para una Auditoría Eficiente Authors: Jiménez Lombana, Sonia Carolina

“…The purpose of this article is to suggest the design of an audit risk matrix as a tool for the auditor, accountant and/or students that allows them to prioritize efforts in risk management in a more effective and efficient way, in the The proposal considers the variables or components of the inherent audit, control and detection risks, the risk assessment process, which corresponds to the identification, analysis, evaluation and treatment of the same; based on the risks identified in the items of the financial statements during the basic audit process in the planning and execution phases that have a direct impact on risk management, without neglecting the responsibility of the auditor in relation to the assignment , as well as the importance of implementing controls that can detect, prevent and mitigate the risks of fraud and/or significant errors that may exist in the financial statements and affect the decisions and objectives of the company.…”

Determinación del contenido de polifenoles del extracto y fracciones de Bursera tomentosa, y su efecto en la viabilidad celular sobre células SiHa. Authors: Ortiz Perdomo, Sebastian Camilo

“…Research on natural products is constantly searching for molecules with biological activity that may represent an alternative to modern treatments, leading to the identification of compounds in littlestudied plant species, such as the Bursera tomentosa species. …”

Dispositivo interactivo para estimular la fluidez verbal en niños de 3 a 5 años en educación infantil. Authors: Álvarez Carvajal, Maverik Dayan

“…As this disorder progresses, it leads to segregation causing serious emotional and social damage; José Fco. Cervera and Amparo Ygual (2002) express their concerns in the report on educational intervention in stuttering children: Stutterers suffer the social consequences of their problem and sometimes react with introversion and some isolation, but most want to relate normally with his environment and tries despite the cruelty and lack of understanding towards his problem. …”

Afectaciones Psicológicas Desarrolladas por Tres Cuidadores Familiares debido a la atención de pacientes Oncológicos en los municipios de Bolívar y Zarzal, Valle del Cauca Authors: Castro Agudelo, Geraldinne Alejandra, Feijoo García, María Fernanda

“…Because, caring for him at home represents a substantial change for the family, especially due to the prolonged time of treatment, which frequently produces a series of symptoms that are physically and emotionally exhausting. Where, the work of the family caregiver becomes relevant, not only for direct patient care, but also for its role in the maintenance, cohesion and possible overcoming of the patient's illness.…”

Percepción de la salud mental de las trabajadoras sexuales transgénero de una localidad de la ciudad de Bogotá Authors: Saavedra Hernández, Anjul María del Carmen, Vallejo Rodríguez, Daniel Santiago

“…Results: Through the data obtained through the information provided by transgender sex workers, it was identified that the concept of mental health for this population is related to emotions and a state of balance, which can be altered by different internal and external factors, such as discrimination, stigmatization, social relationships and the processes of their transition; what makes it necessary, as they express it, to create interventions and programs according to their needs at the mental health level; in addition to social regulations that manage to generate protection for the population. …”

Aplicaciones clínicas de la bola de bichat en los defectos intraorales: revisión sistemática Authors: Contreras González, Karem Alejandra

“…Then, the qualitative analysis is executed with the modified McEvoy instrument (Honorio & Santiago, 2018). Finally, the global analysis and the writing of results is oriented from the Prisma-P 2020 guide (Page, McKenzie, & Bossuyt, 2021). …”

¿Hábitat digno? Una mirada a los procesos de industrialización de la vivienda social en Colombia. Authors: Palma Carvajal, Isabella

“…Architecture has a primary role in people's lives directly, indirectly and collaterally to their development, since it is architects who have the responsibility of creating and shaping spaces that allow people's daily development in an adequate and comfortable way. taking into account the needs implicit in the development of life, the cultural, economic and social diversity of the population to be intervened, in addition, it must take into account technical aspects such as climate, demography, bioclimatic, user needs and uses of the spaces to be designed; It is understood that it is a complex process, full of ups and downs, that may never come close to the perfection of the intention or the utopian thought of architecture, but what happens when we stop thinking about developing architectural projects with a sense of belonging and Do we downplay the user's needs for the development of their life?…”

Apalancamiento financiero, su efecto sobre la rentabilidad y la generación de valor Authors: Aguirre Gómez, Fernando Augusto

“…The methodology of the Economic Value-Added -EVA- is a technique that may resolve this problem, because it compares the performance that is capable of creating a company with the cost of the resources that allowed him to achieve that outcome and is based on the resources employed by a business must produce a return higher than their cost, if not, it’s best to move the resources used for other activities.…”

Contemporary oligarchy: the government of few disguised as democracy Authors: Hernández Peñaloza, Mateo, Reina Serrano, Daniel, Rondón Mendoza, Paula, Umaña Casallas, Sara

“…Our final purpose is that to the end of this work the reader may question if the abstentionism phenomenon corresponds to a lack of credibility in democracy, to the desinterest and desinformation of the people, or both.…”

Imagen urbana y espacio público en el municipio de Palermo-Huila Authors: Rojas Sánchez, Yoly Catalina

“…On the other hand, the lack of urban image may be due to the lack of maintenance and care of public spaces and the lack of cultural identity. …”

Apalancamiento financiero, su efecto sobre la rentabilidad y la generación de valor Authors: Aguirre Gómez, Fernando Augusto

“…The methodology of the Economic Value-Added -EVA- is a technique that may resolve this problem, because it compares the performance that is capable of creating a company with the cost of the resources that allowed him to achieve that outcome and is based on the resources employed by a business must produce a return higher than their cost, if not, it’s best to move the resources used for other activities.…”

Renovación urbana integral de un sector de la ciudad consistente en los tres cementerios antiguos y sus zonas aledañas en el municipio de Palmira, Valle del Cauca. Authors: Parra Osorio, Jessica, Ortiz Figueroa, Marlen Dayana

“…The urban change causes a transformation according to many of the many needs that are generated in all areas that may arise, according to this urban dynamics are created within these sectors, neighborhoods and communities in general, which over time go from declining to improve in these situations, presenting in them a number of conflicts of occupation, regulations and uses, which have a social and physical deterioration, In the case of sector 13 in the city of Palmira-Valle, the objective of this work is to generate a proposal for the integral urban renewal of a central sector of Palmira, which includes the three old cemeteries and their surroundings, which will allow highlighting the patrimonial and historical elements as collective memory of the place and at the same time integrate through the public space the existing and proposed housing and equipment in the area to be intervened.…”

La Contemporary oligarchy: the government of few disguised as democracy Authors: Hernández Peñaloza, Mateo, Reina Serrano, Daniel, Rondón Mendoza, Paula, Umaña Casallas, Sara

“…Our final purpose is that to the end of this work the reader may question if the abstentionism phenomenon corresponds to a lack of credibility in democracy, to the desinterest and desinformation of the people, or both.…”

Propuesta para la implementación de un plan de marketing digital para la empresa distribuciones multifer de villavicencio Authors: Fernández Castellanos, Miguel Alejandro

“…Through an interview with the owner of the company it was possible to deduce weaknesses and strengths that are intended to be addressed through the proposal, after this analysis was conducted it was found that it would be positive not only against a competition but also against customers and suppliers who will see this as an opportunity to expand operations, having improvements in promoting the company, communication in the process and an increase in sales through digital channels, as a final recommendation the use of social networks may be significant for an entry into the digital market, to have proximity to loyal customers and potential customers, achieving consumer confidence.…”

Propuesta de diseño del sistema de gestión de seguridad y salud en el trabajo (Sg-Sst) bajo la norma ISO 45001:2018 en la empresa YJS Construcciones SAS de Cartagena Authors: Hernández Peñaranda, Sandry Milena, Licona Ávila, Elkin Luis

“…., with the only headquarters located in the city of Cartagena de India. focusing the occupational health and safety management system on the activities of low and medium voltage electrical installations, for the prevention, surveillance and control of risk factors that may arise at the time of exercising this high-risk activity, due to the manipulation of electrical energies, creating an organizational culture of safety for workers, for an adequate identification of hazards in the work area, through procedures, programs and training to minimize the chances of accidents and absenteeism in the company and optimize the operational processes of YJS CONSTRUCCIONES S.A.S. thus obtaining socio-economic benefits.…”

Efectos económicos de la pandemia covid 19, en los principales fondos de pensiones privados de Colombia. Authors: Diaz León, Cristian Fabian, Sanchez Manosalva, Dario Ernesto

“…The returns of the portfolios offered by the Colombian PFAs during the period 2020 - 2021, corresponding to the years where the markets were hard hit by the COVID-19 pandemic, using 2019 as the base year and VAR model was performed using the average returns of the different funds jointly to analyze the impacts that the funds would have in relation to the total return of the funds, the results indicate that: (i) the returns of the different funds recovered a few months after their fall maintaining an economic rationality where the one with the lowest risk has the shortest recovery time and the lowest total fall; (ii) the fund that may have the greatest impact on the total profitability of the PFAs corresponds to the moderate fund as it is the one with the highest percentage of participation in the portfolios and likewise presents the best conditions to face instabilities and falls in the markets.…”

Evaluación de la temperatura superficial en el puente vehicular Primera de Mayo con Avenida Boyacá de la ciudad de Bogotá. Authors: Rodriguez Estrada, Manuel Angel, Gallo Martinez, Juan David

“…Consequently, in this work the objective is to monitor the surface temperature of a concrete bridge and it is carried out on the vehicular bridge of the First of May with Boyacá Avenue in Bogotá. Monitoring is carried out by measuring temperatures with a thermal camera at dawn and midday, for 15 days in two seasons of the year. …”

Propuesta de mejora continua para el proceso de envasado en la boquilla de la maquina ensacadora, siendo un equipo eficiente, productivo y amigable con el medio ambiente y los t... Authors: Nestor Alexander, Viafara Perez, Alvaro José, Cueto Valdelamar

“…In some cases, the failure may be related to the quality of the product, which can clog the nozzle. …”

Apalancamiento financiero, su efecto sobre la rentabilidad y la generación de valor Authors: Aguirre Gómez, Fernando Augusto

“…The methodology of the Economic Value-Added -EVA- is a technique that may resolve this problem, because it compares the performance that is capable of creating a company with the cost of the resources that allowed him to achieve that outcome and is based on the resources employed by a business must produce a return higher than their cost, if not, it’s best to move the resources used for other activities.…”

La oligarquía contemporánea: el gobierno de unos pocos disfrazado de democracia Authors: Hernández Peñaloza, Mateo, Reina Serrano, Daniel, Rondón Mendoza, Paula, Umaña Casallas, Sara

“…Our final purpose is that to the end of this work the reader may question if the abstentionism phenomenon corresponds to a lack of credibility in democracy, to the desinterest and desinformation of the people, or both.…”