vol. 12 núm. 1 (2022)

This article teaches us the importance of having a good cash flow in companies because it provides the necessary information to know the capacity you have on cash and gives us to know how the financial situation is to generate cash. Its objective is to present the importance of applying cash flow within small and medium-sized companies, knowing the results of having a good cash flow and knowing some of the regulations that govern it. To know why small and medium-sized companies should have a cash flow statement which helps them to know about the financial life of the company. using the qualitative methodology with special emphasis on the descriptive method which with the research conducted identifies that cash flow has an immense importance in PYMES because this financial statement makes known the fluidity that is had with cash, with this helps the company to be able to make the right decision.

The purpose of this article is to provide information on the fiscal implications of the new Simplified Trust Regime for individuals and corporations that choose to comply with their fiscal obligations under this new taxation scheme. This research makes greater emphasis on the proposal of the Ministry of Finance and Public Credit (SHCP) to replace the Fiscal Incorporation Regime (RIF) with the new regime mentioned above, taking into account the legal grounds established in the Federal Income Law Initiative (ILIF). The starting point is to make clear what the purpose of this new regime is, what it consists of and, above all, what benefit it offers to the taxpayer. The research methodology is of a qualitative documentary type based on an analysis-synthesis scheme, gathering information from various sources to support the research.

The current research article comes from the thesis Relevance of financed projects with S.G.R resources that have an impact on the population quality of life indicators in the departments of Huila and Caquetá, it is focused on the approval and disapproval of the financed projects with resources from the General System of Royalties (S.G.R) in the departments of Huila and Caquetá. The methodology used is applied non-experimental with a qualitative and quantitative approach, it was carried out through a mixed survey, to a sample of 450 beneficiaries of these projects, it added up to 45 projects in housing, health, education, utilities, agriculture and rural development sectors, 30 for Huila and 15 for Caquetá. The research proves the fact that any investment is likely to mistakes of any kind, however, the projects in the departments of Huila and Caquetá are characterized by having the lack of communication in common among involved people in the projects as a determining factor in the failure of some investments and changes in their execution..

An adequate implementation of biosafety protocols requires adequate knowledge and attitudes in favor of biosafety, on the part of the workers of the organizations. Therefore, given the health emergency situation due to COVID-19, it is important to adopt biosafety measures in all settings, which allow the appropriate deployment of biosafety protocols. This research sought to describe the knowledge and attitudes about biosafety and biological risk factor during the COVID-19 pandemic in a group of school teachers in the Bucaramanga metropolitan area. The information was collected through a virtual questionnaire and the sample was non-probabilistic. As main findings, it was found that the majority of teachers, with a result of 91%, totally or partially agree that biosafety protocols help prevent contagion by coronavirus and that biosafety protocols are implemented in the workplace. adequately with 88%.

This article studies the adoption of ISO 26000 from a dynamic and reflective analysis with a qualitative research approach, through a documentary review of the scientific literature published between 1999 and 2021 in the Scopus platform database, all to identify the main benefits generated by the implementation of this standard as a strategic competitive business element from the Social Responsibility – SR approach. In this sense, this research identified that implementing strategies that promote SR actions is currently an effective way to promote organizational development due to the great benefits they generate in terms of added value and competitive advantages, aspects that show the importance and need for companies to adopt the ISO 26000 standard as a management model oriented in the Sustainable Development Objectives - SDG

This article shows the conflicts that arise when confronting principles of ethnic and cultural diversity of the indigenous jurisdiction, at the time of judging a member of their community before the ordinary justice. In this context, a jurisprudential analysis is carried out, implementing a qualitative approach, based on a hermeneutic design, at an analytical descriptive level. The article reports on the main problems that were identified in this area, concluding that the administration of indigenous justice must be carried out according to their ancestral ways and customs, implying this the ability they have to create their laws and regulations and to impose sanctions to be given for the breach of these norms and rules, being as limits the fundamental rights of the Magna Carta.

This article is the product of a research exercise that is based on the bibliographic review, its analytical perspective considers epistemological and theoretical elements on globalization in Latin America, public strategies, international cooperation organizations and their impact on education in Colombia. Taking into account the semantic analysis, supported by the systematic review of the contributions of the official pages of international organizations like: (UNESCO, UNICEF, OCDE, OEA, OIT, PNUD, UN) the production of articles in databases (Dialnet, SciELO, Redalyc, Google Scholar), A critical reflection of the processes and projected achievements is structured according to the objectives set. Finally, some conclusions are formulated in addition of the analysis and information presented throughout the document and its possible transfer in the consolidation of the growth of Latin America and the cooperation policies that encourage quality education and inclusion, beyond the gaze productive and mercantile.