- ÍtemAplicación de la sección 28: Beneficios a los empleados.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Bucaramanga, 2023-07) ; Cuadros Contreras, Shirley Stefanny; Torra Sanchéz, JavierThe following report aims to make known what section 28 consists of: Employee benefits of the International Financial Reporting Standards for Small and Medium-sized Companies (IFRS for SMEs), under Decree 2483 of 2018. This section is based on all everything related to the benefits to employees for the provision of their services with the entity. There are 4 types of employee benefits and each one has its treatment.
- ÍtemImplementación de las normas internacionales de contabilidad para el sector público NICSP en la empresa de distribución de agua potable, alcantarillado y aseo del Carmen de Apicalá DAGUAS S.A E.S.P Oficial.(Universidad Cooperativa de Colombia, Facultad de Ciencias Economicas y Contables, 2023-02-20) Olivera Rodriguez, Sally Camila; Cruz Trujillo, Valentina; Mogollon Jaramillo , Layna Valentina; Villalba Ramirez, Gerson Luis; Rodriguez Barrero, Mario SamuelThis work consists of examining the correct implementation of the International Accounting Standards for the Public Sector (IPSAS) in the companies of Aqueduct, sewerage and sanitation of the department of Tolima, mainly the company of distribution of drinking water, sewerage and sanitation of Carmen de Apicalá Daguas S.A. E.S.P., Official, belonging to the municipality of Carmen de Apicalá. In addition, to recognize the basic concepts and generalities of the new accounting regulatory framework which is expressed in Resolution 533 of 2015, within this are to define, recognize, disclose and measure the elements of the financial statements with which will be done by selection, within the measurement is the organization by means of input and output values, therefore, the observable or unobservable and finally the specific or non-specific. In the first place, documenting the regulations of application for public accounting information according to its categorization allows to identify the feasibility that the company has to optimize the reports and operations to be carried out within the established period of 2021. On the other hand, to perform the diagnosis of the criteria for recognition, measurement, disclosure and presentation of the company Agua Potable, Alcantarillado y Aseo in order to ensure compliance with the regulatory framework through Resolution 414 of 2014 where the guidelines for companies that are not listed on the stock exchange and that do not capture or manage public savings are evidenced, which contributes to the functions expressed by the General Accounting Office of the Nation (CGN) to perform the consolidation of accounting information and its components. Finally, to find results according to the disclosure of the financial statements as of December 31, 2021 corroborating that their financial and operational capacity to the case of carrying out activities for the provision of services obtaining profit from these, taking into account that these companies do not need continuous financing from state entities for the business to continue operating
- ÍtemEstrategia de recuperación de espacio público del centro de Girardot como modelo de ocupación sostenible(Universidad Cooperativa de Colombia, Facultad de Derecho, Especialización en Gestión Pública, El Espinal, 2022-12-16) Luna Cardoso, Nataly; Triana Bocanegra, Estephany; Caliman Gutierrez, Gina PaolaPublic space is a common use asset, which means that it does not belong to a single person, but must be arranged for the enjoyment of society. Your amount, quality, order, as well as proper use and exploitation must reflect the collective feeling and the capacity of the State to provide tools to society to cohabit in the same space and evolve as sustainable and environmentally friendly communities. The lack of urban planning, the deficient control of the Territorial Entity, as well as the lack of citizen awareness has caused Girardot today not only to have important limitations in road and pedestrian corridors. The purpose of the study is to generate an improvement strategy for the space public in the downtown area of the city, it is based on the principles of the construction of sustainable and environmentally coexistent territories that promote the recovery of the urban image of the historic center of the city and at the same time managed to integrate the community in places prepared and logistically arranged for the cultural and social enjoyment of those of the visitors.
- ÍtemDiseño para la rehabilitación de la malla vial, desde el sector los naranjos y las marianitas en la avenida Betania del municipio de el espinal ko+000 al ko +870.00(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gestión Pública, El Espinal, 2022-10-25) Suarez Ortiz, Sergio Miguel; Carvajal Muñoz, Juana Maria; Caliman Gutierrez, Gina PaolaFor this present consultancy, it must be taken into account that achieving the rehabilitation of a road for any territory, be it a city, municipality or rural sector, means urban development, connectivity and security for all the social scenarios that exist around it, since after its arrangement investment projects are generated, which directly benefit each of the inhabitants of the municipality. The well-known Via Los Naranjos, as it is currently known, communicates the inhabitants of the villages and the municipality of Coello with the urban area of the municipality and serves as an important tourist corridor for the access of tourists who come to visit our land. Since the 1990s, this avenue has been of great importance to local governments because they promote the agricultural and tourist development of the region, thanks to the road connection it has from the neighborhoods of the northern zone, to the paths of the Mora Alta. Baja and others, it is such an important road corridor and initially it was designed for 20 years of normal use, but with the accelerated growth that the municipality and the agricultural sector have had, which is the pillar of our economy, it had a greater impact and this had repercussions on the state of the road network. In addition to this, it has been shown that the local government had poor planning of the maintenance that is required and therefore its total deterioration, which makes it possible to urgently propose its restructuring and rehabilitation, from its design and asphalt layer, to achieve a road in optimal conditions, managing to change its landscape environment that connects with the Girardot – Neiva variant.
- ÍtemConsultoría estratégica para la promoción, prevención y protección de la identidad cultural en el Espinal - Tolima(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gestión Pública, El Espinal, 2022-10-25) Jimenez Lozano, Diego Fernando; Mora Aranzazu, Adriana Marcela; Caliman Gurierrez, Gina PaolaThe territories have knowledge rooted in ancestral history, being able to document this knowledge and group it into cultural constructs, Colombia today bets on a comprehensive approach to the management of its cultural heritage. Public policies for the management, protection and safeguarding of Colombian material and immaterial cultural heritage recognize the fundamental role of communities in identifying and valuing their material and immaterial cultural manifestations. In this sense, it is conceded that it is the communities that, as users, create it, transform it, inherit it and give it value. The Ministry of Culture conceives cultural heritage in an inclusive, diverse and participatory manner, as a sum of goods and manifestations that covers a vast field of social life and is made up of a complex set of social assets of a cultural nature (material and immaterial) , which give a human group meaning, identity and belonging. Additionally, it understands it as a factor of well-being and development and is aware that all Colombians have the commitment and responsibility to ensure its management, protection and safeguarding. Due to the aforementioned, this consultancy aims to; Design the strategic components that aim for a strategy for the promotion, preservation and protection of the cultural identity of the municipality of El Espinal. This as an opportunity for the territorial entities that are not only the repeaters of cultural models with the activities, but also manage to establish strategies for the cultural and social conservation of knowledge in the territories. With the present work it is expected to establish a strategic plan that includes the identification phases of the cultural diversity approach, followed by the qualification of the social and cultural sectors and their dynamics in the region under study and with this establish strategic and tactical actions that allow the strategic deployment of initiatives framed in the mission and vision of the Ministry of Culture of Colombia.
- ÍtemEstrategia reactivación socio económica Gualanday somos todos(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gestión Pública, El Espinal, 2022-10-28) Melendez Obando, Diana Patricia; Caro Canizalez, Diana Patricia; Calimán Gutiérrez, Gina paolaTo promote a true economic development of a municipality and its inhabitants, it is achieved by planning and developing total facilities in service, commerce and productivity, attracting investors, reducing taxes and, with great honesty, providing facilities and supporting any future project. Productivity and job creation in the corregimiento are of vital importance for its prosperity and social development.also generating the tourist attractions of the region
- ÍtemEstrategia de participación ciudadana en jóvenes para impulsar la formulación y presentación de proyectos de inversión en el banco de proyectos de El Municipio de El Espinal – Tolima.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gestión Pública, El Espinal, 2022-10-27) Ariza Nuñez, John Edinson; Ortegón Guzmán, Paula Andrea; Caliman Gutierrez, Gina PaolaThis consultancy aims to generate a training strategy for citizens that will increase citizen participation, encourage the culture of entrepreneurship and entrepreneurship in young people, guarantee transparency in the allocation of resources, and in itself, will strengthen the figure of the bank of programs and projects as a tool for rapprochement between the administration and citizens, from the satisfaction of the real and most felt needs of the population.
- ÍtemPropuesta de un sistema de información unificado en seguridad y convivencia ciudadana siuscc para la alcaldía de Girardot, Cundinamarca(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gestión Pública, El Espinal, 2022-10-29) Martinez Hernandez, Nubia Amparo; Calimán Gutiérrez, Gina PaolaAccording to the analyzes carried out, it can be concluded that currently information systems, despite the fact that they are tools that facilitate the transit of information, there are not many government entities that implement them, or at least not many studies have been published in this regard in the world. Colombian public sector. Given the above, the lack of organized information and a reliable channel through which it can be transmitted is evident. The information that each dependency possesses and is required must be transversal and in real time so that pertinent actions are carried out. Thus, it is necessary to create the guidelines by means of a Municipal Decree, in which the guidelines for the creation and implementation of the Unified Information System on Citizen Security and Coexistence (SIUSCC) are issued, where coordination, co-responsibility and concurrence are established. inter-institutional as principles, the management design, the actors involved, their responsibilities and functions, and everything pertinent to carry out its harmonization, in addition to the development of a unified municipal government information system, which is a platform of consolidation and consultation of information and a Public Policy is created as a standardization procedure. The tool would be an ideal, immediate and effective procedure for the timely attention of behaviors related to security and coexistence in the territory, guaranteeing the full rights of citizens with a new institutional architecture to promote the development of the region, allowing through the actions to promote peaceful coexistence in the protection and respect of individual and collective rights; the development of the tool in its integration with other instruments will serve as an optimal result of analysis and understanding for decision-making and concurrent actions in inter-institutional coordination and articulated information, strengthening local government, coexistence in the territory, the recovery of trust in institutionality and will allow strategies in the attention, prevention and mitigation of the presence of behaviors contrary to coexistence. The Unified Information System on Citizen Security and Coexistence (SIUSCC) will be a work articulated with the institutions and the community, allowing the reinforcement of the justice systems and the services of the municipal administration, as well as the situations that may harm the communities through strategic planning and management, thus helping to recover credibility in security and restore the relationship between citizens, family, society and the State.
- ÍtemPlan integral de contingencia a víctimas del conflicto armado para la atención inmediata de emergencias en el municipio de el Espinal Tolima(Universidad Cooperativa de Colombia, Facultad de Derecho, Especialización en Gestión Pública, El Espinal, 2019-09-19) sabogal mendez, jorge ivan; gallego sanchez, lissy yanell; suarez perdomo, cristian fabian; izquierdo hernandez, patricia del pilarThe contingency plan has five components, which are given by the National Unit for Victims: i) diagnosis of risk of victimization; ii) response routes by immediate care component, victimizing fact and institutional responsible; iii) requirements and enlistment measures for the implementation of the routes; iv) communications tree, and v) financial, human and physical resources; all this, under a differential approach
- ÍtemAcciones estratégicas para la consolidación de una política de permanencia estudiantil en los programas de pregrado de la institución de educación superior Itfip(Universidad Cooperativa de Colombia, Facultad de Posgrados,Especialización en Gestión Publica, El Espinal, 2019-06-17) Díaz Parra, Sandra; Villanueva Hernández, Elizabeth; Izquierdo Hernández, Patricia del PilarThe Political Constitution of Colombia establishes Education as a fundamental right for people, which seeks to give access to knowledge, to science, to the technique and values of culture; in order to train citizens with scientific and technical capabilities that contribute to the development and growth of the territory and society. Although Education is a pressing need of the Colombian state, the social, political and economic structure, the basis of this right and the internal education system, still have some shortcomings, such as access for all individuals, men, women without exception, who reside in rural or urban areas, the quality of education, the basic infrastructure to explore information and communication technologies, the scarcity of the nation's resources and, not least, the high drop-out and drop-out rates on the part of of the students.