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Repositorio Minerva

Es un recurso que permite registrar, conservar, consultar y difundir la producción de conocimiento académico y científico de la Red Summa Education. Se caracteriza por ser de acceso abierto, respetar el derecho de autor y utilizar el autoarchivo como metodología para el registro de la información.

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Resultados para "Financial" · 10 coincidencias

GNC Artículos Categoría D (Publindex) · 2025

Incidence of Article 771-5 of the Tax Statute on the Agricultural Sector in Florencia (Colombia)

Carlos Alberto Gomez Cano

Introduction: this study sought to answer the research question: What is the incidence of Article 771-5 of the Tax Statute in the agricultural sector in Florencia? Method: the methodological route of the research has a …

GNC Artículos Scopus o WoS · 2025

Cost drivers in government pathology laboratories in Bogota

Alejandro Torres Garay

Cost structuring in health services, especially in clinical pathology laboratories, presents complex challenges due to the fuzzy identification and classification of cost drivers. These difficulties result in inaccurate…

GNC Artículos Scopus o WoS · 2024

Profitability –risk relationship in Latin America regionof financial industry

David Ricardo Africano Franco

Introduction:The present article analyzes the profitability-risk relationship in the financial industry of Latin America, examining traditional banking sector entities as well as digital or Fintech entities. Th…

GNC Artículos Categoría D (Publindex) · 2024

Evaluación organizacional una MIPYME del sector gastronómico: estudio de caso con herramienta de autodiagnóstico empresarial

Camilo Mauricio Grillo Torres

Organizational self-diagnosis is defined as a complete evaluation of the areas that affect the achievement of goals within an organization; a case study is applied to a SME in the gastronomic sector. The study aims to v…

GNC Artículos Categoría D (Publindex) · 2023

Organizational Study Of Škoda Experts: A Business Diagnosis Analysis Applied To An Automotive Workshop

Camilo Mauricio Grillo Torres

This study analyzes the Škoda Experts automotive center with the aim of identifying its strengths and weaknesses to propose strategies that enhance its business performance. Using a qualitative methodology based on a de…

GNC Artículos Scopus o WoS · 2023

Dropout in postgraduate programs: a underexplored phenomenon–a scoping review

Lira Isis Valencia Quecano

Postgraduate education has become increasingly crucial for nations in recent years, contributing to scientific, technological, and social progress. However, high dropout rates may undermine the benefits of postgraduate …

GNC Artículos Scopus o WoS · 2023

Formation of the public accounting student in the international accounting teaching process: a training proposal

Alejandro Torres Garay

This paper presents an analysis of the training of public accounting students in Colombia in the teaching of international accounting, with the aim of diagnosing and analysing the methodologies applied in the foundation…

GNC Artículos Scopus o WoS · 2022

United States, China and The Dispute For Global Hegemony: a Comparative Analysis

Juan Vázquez Rojo

The trade and technological war initiated in 2018 between China and the United States has increased interest in the possible hegemonic succession. In this paper, starting from the concept of interstate hegemony, a compa…

GNC Artículos Categoría D (Publindex) · 2022

Fortalezas y límites de la economía china en su inserción en el orden internacional

Juan Vázquez Rojo

With the birth of the People's Republic of China and its progressive insertion into commercial and financial globalization since the 1980s, the Asian country has become the world's most important economic power alongsid…

GNC Artículos Categoría D (Publindex) · 2021

Relación entre el estilo cognitivo y las estrategias de elección en jóvenes

Iván Felipe Medina Arboleda

The relation between cognitive style and decision strategies in contexts of economic choice have not been explored in experimental contexts. In this study, the relationship between cognitive style and decision strategie…