Papers by Jasleidy Astrid Prada Segura
Lecture notes in networks and systems, 2024
CienciAmérica, Nov 8, 2023
The design methodology based on the Design Thinking approach for the rescue of the peasant identi... more The design methodology based on the Design Thinking approach for the rescue of the peasant identity in Colombia, not only addresses the challenges linked to the peasant identity, but also establishes a solid foundation for sustainable and equitable development in the country, which is aligned with the following SDGs: zero hunger, food security, decent employment and sustainability, offering a participatory, comprehensive and sustainable approach to address the challenges associated with the peasant identity and thus contribute to the achievement of sustainable and equitable development in the country. This article focuses on proposing a methodology for the promotion of peasant identity in young people, which rescues the relevance and empowerment, contributing to the return to the Colombian countryside and the sustainability of production, based on Design Thinking, to promote skills and design thinking that promote creativity and competitiveness in agricultural sectors, their contribution to the fabric as microentrepreneurs and to the SDGs. The research is applied in terms of its purpose and mixed in terms of its data source, with an explanatory descriptive scope and a triangular approach that brings together literature review and application of qualitative and quantitative techniques.
Región Científica
Through an applied exercise, this research article sought to document the impairment model of fin... more Through an applied exercise, this research article sought to document the impairment model of financial instruments proposed by the International Financial Reporting Standard (IFRS 9). For this purpose, an investigation was used based on the documentary data source, with a qualitative approach and descriptive-explanatory scope. Among the main findings, it is found that the application of the new impairment requirements of IFRS 9 presupposes an increase in the provisions for credit losses of the organizations, in which the need to use methodologies to estimate the probability is evident of non-compliance as a safeguard measure for organizations.
Lecture notes in networks and systems, 2023
Lecture notes in networks and systems, 2023
Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business, 2021
Academic collaboration networks are organizations that strengthen knowledge in different discipli... more Academic collaboration networks are organizations that strengthen knowledge in different disciplines, generating spaces for global interaction between university institutions through exchanges that contribute to the research process. During the post-pandemic period, they are a key factor in the generation of new knowledge and teamwork, building scenarios of participation. This research seeks to promote the study of fiscal and accounting issues, through processes of academic and research articulation, among the different Higher Education Institutions (HEI), at the Colombian level with extension to Latin America, contributing to the generation of new knowledge, based on a mixed type of applied research, with a triangular approach and descriptive scope, where 242 institutions are identified, taking a sample of 149 institutions to which a survey is applied, having a 95% reliability with a margin of error of 5%, which will lead to obtain as a result the creation of an academic cooperation network.
Congreso Internacional de Responsabilidad Social: apuestas para el desarrollo regional [Edición 1... more Congreso Internacional de Responsabilidad Social: apuestas para el desarrollo regional [Edición 1 / Nov. 6 - 7: 2019 Bogotá D.C.]El Congreso Internacional de Responsabilidad Social “Apuestas para el Desarrollo Regional”, se llevó a cabo los días 6 y 7 de noviembre de 2019 en la ciudad de Bogotá D.C. como un evento académico e investigativo liderado por la Corporación Universitaria Minuto de Dios -UNIMINUTO – Rectoría Cundinamarca cuya pretensión fue el fomento de nuevos paradigmas, la divulgación de conocimiento renovado en torno a la Responsabilidad Social; finalidad adoptada institucionalmente como postura ética y política que impacta la docencia, la investigación y la proyección social, y cuyo propósito central es la promoción de una “sensibilización consciente y crítica ante las situaciones problemáticas, tanto de las comunidades como del país, al igual que la adquisición de unas competencias orientadas a la promoción y al compromiso con el desarrollo humano y social integral”. ...
Proceedings of the 8th International Research Congress REDU
reponame:Colecciones Digitales Uniminuto, 2019
Trends in Artificial Intelligence and Computer Engineering, 2022
Proceedings of the 2nd International Conference on Finance, Economics, Management and IT Business, 2020
Artificial Intelligence, Computer and Software Engineering Advances, 2021
The confinement decreed in Colombia, in order to mitigate the impacts caused by COVID- 19, has le... more The confinement decreed in Colombia, in order to mitigate the impacts caused by COVID- 19, has led small merchants to bankruptcy, since they did not have access to digital tools that would allow them to market their products, or compete with large stores. This article will discuss how to design a proposal for a mobile application for the commercialization of inventories, which allows small merchants in the San Victorino sector in the city of Bogotá to sell their products, generating a marketing strategy through digital platforms, from easy and free access, facing the economic crisis caused by the pandemic, improving sales and incomes of families that depend on daily support. The study is developed through a mixed type research with a triangular approach, which allows obtaining a vision of the problems posed, through the literature review and the application of a survey, demonstrating the benefit obtained with the implementation of a sales system for small businesses. Most traders have access to a smart mobile device, without adding acquisition costs, optimizing their control processes, balancing income, reducing product expiration and helping decision-making.
The globalized world generates new business models and expansion of world markets, an imminent ch... more The globalized world generates new business models and expansion of world markets, an imminent change in the companies’ economy, finances and organizational and accounting policies. The accounting and disclosure of financial information have not been unaffected by this change, leading Latin American countries to implement new financial information. During the 90’s, Colombia entered the world market through economic opening, under the presidency of Cesar Gaviria. There is talk of globalization, unification of economic norms and tariff benefits. Decrees 2649 and 2650 were born in 1993; they regulated accounting in general, accounting principles and standards were issued being generally accepted in Colombia and appears the PUC (Single Plan of Accounts). Signing of the Free Trade Agreements with European countries and with the United States makes standardization of accounting language fundamental for elaboraty financial statements that favor the corporate transparency. Hence the importa...
Apuntes Contables, 2021
El régimen simple tiene la finalidad de reducir las cargas tributarias e impulsar el emprendimien... more El régimen simple tiene la finalidad de reducir las cargas tributarias e impulsar el emprendimiento y las nuevas tecnologías para formalizar empresas garantizando el cumplimiento establecido en el Estatuto Tributario (Barberan, 2019), y los retos que imponen los avances tecnológicos. Este artículo tiene como objetivo determinar los factores del nuevo régimen de tributación simple, y su influencia en la creación y formalización de empresa, así como en el desarrollo del emprendimiento a través de las nuevas tecnologías en Colombia, por medio de una investigación mixta, con un enfoque triangular que reúne la revisión documental y la aplicación de encuestas como instrumento de recolección de la información, tomando como muestras comerciantes de la localidad de Engativá en el barrio Quirigüa de la ciudad de Bogotá. De acuerdo con los resultados obtenidos se puede evidenciar que algunos de los comerciantes entrevistados desconocen los beneficios que tendrían al acogerse al régimen simple,...
Polo del Conocimiento, 2019
Dentro de la reforma tributaria del año 2017 se incluyen diferentes incrementos en productos que ... more Dentro de la reforma tributaria del año 2017 se incluyen diferentes incrementos en productos que son fundamentales para los tenderos, sin embargo es el incremento del IVA del 19% el más preocupante, debido a que su incremento se verá reflejado en un 80% en sus productos de la canasta familiar y el otro 20% en las bebidas azucaradas y los cigarrillos, según el análisis realizado por el principal diario de la ciudad de Medellín el Colombiano (Jiménez, 2017) lo que llevará al cierre de las tiendas de barrio al no ser un negocio rentable y poco sostenible, siendo lo más alarmante que tan sólo 20 productos de la canasta familiar representan el 7% del aumento salarial para el año 2017, en cuyo año paradójicamente coincide en el período de vigencia de la norma antes señalada.
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Papers by Jasleidy Astrid Prada Segura