Revista Científica Ideas y Tendencias Socioeconómicas

Accounting policies as a tool to strengthening the financial information of companies in the health sector in Colombia

Sun, 18 Aug 2024 00:00:00 +0000

This research focuses on analyzing accounting policies as a tool for strengthening the financial information of companies in the health sector in Colombia, using as a case study the companies in the city of Quibdó - Chocó, which have undergone a significant transformation since their beginnings as health service providers; The research was approached from a quantitative paradigm, with a descriptive type of study under a non-experimental design. The study made it possible to diagnose the financial situation of these companies, identify the accounting regulations they apply, evaluate the application of accounting regulations and determine compliance with accounting regulations for the establishment of the accounting policies manual. In conclusion, the study highlights how these companies in the city of Quibdo, have external and internal public accounting professionals for the preparation of their financial information, these companies evidence the existence of written policies for the preparation and presentation of financial statements, they know the accounting regulations categorized in Colombia for the preparation and presentation of financial information.

NAVIGATING THE STORM: UNDERSTANDING THE CANADIAN HOUSING CRISIS AND ITS ECONOMIC IMPLICATIONS

Omar El Kadi Janbeih, Cira Fernández de Pelekais — Fri, 02 Aug 2024 00:00:00 +0000

The objective is to examine the multifaceted nature of the Canadian housing market crisis and its economic consequences. The work was carried out under the parameters of the postpositivist approach, qualitative paradigm, and bibliographic design, supported by documentary research. The findings show that an increase in housing supply could lead to a stabilization of wages, easing pressure on businesses to continually increase wages to match living costs. This could improve business profitability and make Canada an attractive destination for investment and business. Furthermore, the expansion of the real estate sector would provide businesses with more opportunities for establishment and growth, fostering a more vibrant market and benefiting the overall economy.

Neuromanagement: Developing human potential for business success in Latin America

Maricarmen Soto-Ortigoza — Fri, 02 Aug 2024 00:00:00 +0000

Neuromanagement is a field that combines neuroscience with business management to better understand human behavior in work environments. Its purpose is to optimize employee performance and well-being through strategies based on scientific evidence. In this regard, the objective sought to explore neuromanagement in order to develop human potential for business success in Latin America, aiming to improve decision-making, leadership, and productivity in organizations. In this study, a mixed exploratory documentary-bibliographic methodology was used, with a non-experimental approach and a hermeneutic method. Surveys were conducted with sixteen subjects and in-depth interviews with three informants, followed by interpretation based on the content analysis of the collected data, perceptions, and experiences related to Neuromanagement. The results and findings revealed patterns of behavior, motivational factors, and effective strategies to improve job performance and organizational climate. In conclusion, Neuromanagement is presented as an innovative and promising approach to enhancing human talent in organizations. Its importance lies in understanding the mind and brain in the context of modern business management. By applying the principles of neuroscience, more effective strategies tailored to the individual characteristics of employees can be developed, contributing to greater business success. Additionally, it is demonstrated that Neuromanagement offers valuable tools for improving the management of organizations and the well-being of their employees. It is hoped that this research will drive future developments in the field of Neuromanagement and encourage its application in different business contexts.

Planning as a management tool for making decisions required by small and medium enterprises within their continuous improvement

Fri, 02 Aug 2024 00:00:00 +0000

This research focused on analyzing planning as a management tool for decision-making that small and medium-sized businesses require within their continuous improvement in small and medium-sized businesses in the hardware sector of the city of Quibdó - Chocó - Colombia. Understanding strategic planning as a technique that brings together a set of methods, instruments, and objectives to establish the forecasts, economic and financial goals of a company, considering the means available and those required to achieve it. In the research, the epistemological position based on the positivist paradigm was assumed, through a quantitative approach, with a type of descriptive study; A non-experimental design of descriptive, field and transactional type was adopted; In relation to the population, this was made up of the main SMEs in the hardware sector, which offer their services in the Department of Chocó, the total sample was 30 subjects or key informants, which, since the studied population is finite and accessible, is addressed. the population census technique Observation was used through a survey-type questionnaire with a total of 45 items, with LIKERT scaling response alternatives, namely: Always, almost always, Sometimes, almost never and never. The results revealed the impacts of the general principles of strategic planning in the SMEs under study, concluding that the importance of making decisions correctly is based on strategic planning, since it is a basic responsibility of the administrator, in which It can include the participation of collaborators, helping the organization to achieve its expected performance.

Business leadership as the foundation of high-performance teams: an analysis of management indicators to achieve improvement of the organizational process

Fri, 02 Aug 2024 00:00:00 +0000

The role of business leader has increasingly more holistic connotations and demands varied knowledge, skills and experiences, as well as the ability to work positively with all stakeholders, in a team effort. Business leaders possess personal, technical and social skills. Among the key elements we can mention: vision and strategy; effective communication; making timely and duly informed decisions; ability to delegate and empower; team talent development; ethics and personal values; adaptability; empathy; results and performance. At its core, leadership means setting goals, guiding a path, and convincing other people to follow it. Under this premise, this article is proposed, which aims to analyze business leadership as the foundation of high-performance teams: an analysis from management indicators to achieve improvement of the organizational process, under the theoretical postulates of Torres and Seijo (2022), Hernández and Seijo (2014), Alarcón (2017), Calvopiña and Salguero (2021), among others. In this sense, a descriptive, non-experimental study is carried out through documentary analysis. It would be impossible to think about leadership without first referring to ethics, which is present in all standards of life. We are present in a situation of radical transformations and the techno-scientific process is unstoppable.

Tourism as an alternative for socioeconomic development for the Colombian pacific region

Fri, 02 Aug 2024 00:00:00 +0000

The fundamental purpose of the research was to understand tourism as an alternative for socioeconomic development for the Colombian Pacific Region, underdevelopment. Within this context, the research was defined from a quantitative descriptive, correlational and field approach, under a non-experimental and transversal design. The population was made up of five (5) representatives of the tourism secretaries of the Departments that make up the Colombian Pacific Region and ten (10) representatives of the companies with the greatest representation of the departments that make up the region under study. The results allowed us to understand that among the determining elements of tourism development in the Colombian Pacific region, its high potential to develop ecotourism activities stands out, which are manifested in a diversity of natural tourist scenarios and others intervened by man, quality that is perceived, starting from the conceptualization of being homogeneous places with physical characteristics.

Editorial

Humberto Mena Mena — Fri, 02 Aug 2024 00:00:00 +0000

The second issue of the scientific Journal "Ideas y tendencias socioeconómicas", in this year 2024, corresponding to the months August 2024/January 2025, is aimed at the dissemination of works developed on: Accounting policies, accounting, finance, inflation, immigration, labor shortage, real estate market crisis, neuromanagement, human potential, business success, decision making, general principles, management, strategic dimensions, business leader, high performance teams, organizational process, livelihood, tourism productivity and socioeconomic development, international standards, financial reporting.

Rules for manuscripts submitted to the journal

Editores — Fri, 02 Aug 2024 00:00:00 +0000

Rules for manuscripts submitted to the journal

Preface

Ramiro Buitrago — Fri, 02 Aug 2024 00:00:00 +0000

In order to examine the proposed topic, the theoretical contents presented by different authors are reviewed, starting with Sánchez Párraga & Zambrano Intriago (2023, p.275-278), who point out the following: Accounting management currently plays an important role in the operation of companies, through the development of techniques for the collection, analysis, control and recording of operations related to income and expenses, while at the same time allowing to know the financial situation of the business.

Evaluation form

Editores — Fri, 02 Aug 2024 00:00:00 +0000

Evaluation form for article, research product, bibliographic review, reflection, short films or essays

Bibliographic Review

Elmar Aldrin Pelekais — Fri, 02 Aug 2024 00:00:00 +0000

Written by Pedro Zapata Sánchez in 2024, in this book with a content of 548 pages, the reader can read the following contents: The company, fundamentals and accounting processes, where an explanation is made about the economic operations and the need for registration using accounting accounts, with illustrative examples to visualize what is described in the theory.