Vol. 43 No. 1 (2022): Enero - Junio 2022

View Vol. 43 No. 1 (2022): Enero - Junio 2022

Published: 2022-01-01

Editorial

Talking about administration and organization: a subject of many variables in Latin American journals

Wileidys Artigas

6-8
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Articles: Economy and Finance

Tax fraud in México: a review of its causes and motivations

Patricia Gutiérrez Moreno, Jacobo Gerardo Reyes Salinas

9-30
Economic factors and impact on agricultural exports: The case of Colombia compared to different countries

Marisol Valencia Cárdenas, Diego Alejandro López Cadavid, Daniela Valderrama Castaño

31-56
Value at Risk and simulation: a systematic review

Mauren Silene Pineda Guerrero, Alberto Antonio Agudelo Aguirre, Ricardo Alfredo Rojas Medina, Pedro Luis Duque Hurtado

57-82
A bibliographic review of Fintech and its main subareas of study

Nayra Alida Barrera Rubaceti, Sebastian Robledo Giraldo, Magda Zarela Sepulveda

83-100
Technology transfer from the universities as an agent for regional sustainable development: CECAR case

Alberto Luis Martínez Cárdenas, Karen Patricia Domínguez Martínez, Luis Carlos Arraut Camargo

101-118
Social imaginary of the public accountant from the spheres of art: a theoretical approach

Katherine Restrepo Quintero, Jehily Ocampo González, Candy Lorena Chamorro

119-138

Articles: Administration, Organization and Methods

Factor for attracting and retaining human capital and its influence on organizational commitment

Rita Judith Ames Guerrero

139-152
Valuation and simulation model of forestry projects with commercial purposes in the department of Córdoba-Colombia

Carolina Nader-Mohrez, Cristóbal Cabrales-Castillo, Fernando Corena-Ghisays, Deivi David Fuentes Doria

153–174
Foundations from the moral philosophy of the social responsibility of organizations

Ángela María Londoño Jaramillo, Hugo Nelson Castañeda Ruiz, Victor Eligio Espinosa Galán, Giovanny Moisés Pinzon Perilla

175–194
Key strategies to implement a shared services center in multilatinas companies

Hugo-Alberto Rivera-Rodríguez, Johny Alejandro Vasco Mesa, Juan Carlos Plata Ordoñez

195–214
Characterization of the state of innovation in micro, small, medium and large companies in the municipality of Yopal - Casanare, according to IDB indicators

Lázaro María Ardila Correa, Diana Marcela Gómez Ramírez

215–236
Reception and accommodation: relevant processes of the Barceló Solymar Occidental Complex in Varadero

Luisa María Rodríguez Fajardo

237–256
Rural entrepreneurship strategy as a territorial development: a documentary review

Irina Margarita Jurado Paz

257–280