Fiscal and tax modernization in Colombia por López-Acero, Héctor Fernando

“…It highlights, particularly, the importance of the creation of the Income Tax in 1918 and the meaning of the Kemmerer mission in 1923 for the modernization of public finances.…”
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On the concept of structural tax reform por Vargas Restrepo, Carlos Mario, Jiménez López, José David, Alzate Giraldo, Julieth Sorany

“…This article proposes a discussion about what a structural tax reform should be, setting a focus on economic, social and environmental perspectives.…”
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The new Andean community and the support of the European union por Julio-Giraldo, María Carmela

“…In this process, the European Union support has been instrumental, through the redesign of its pro-integrationist strategy developed in Latin-America. Explain how was the process o/ consolidation o/ the Andean multidimensional integration and what role it has played the development cooperation o/ the European Union, are the objectives o/ this article.Key Words: Andean Community, regional integration, multidimensionality strategy agenda, international cooperation, European Union.…”
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The new international financial architecture and accounting standards por Mendoza-Castillo, Reynaldo

“…The international community is living transcendental moments, by tire way of globalization and the world of businesses are being transformed; we observe how international financial capitals with its economic power looks for maintain dominion world-wide. …”
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Age-income and education-income profiles by gender in Cartagena por Navarro-España, Jorge Luis

“…The aim of this article is to analyse age-income and education-income profiles by gender, as well as to determinate the variables that mostly explain incomes fluctuations, and finally, evaluate educational returns by gender in the city of Cartagena during 1999 in reference with other recent results. …”
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How much does the informality to the colombian health system cost? por Londoño Montoya, Carolina María, Gómez Muñetón, Jhoana Marcela, Celín Camargo, Yennifer Ester, Restrepo Zea, Jairo Humberto

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How to narrate the economic reality? : discussion of cognitive frameworks in economics. por Guevara Castañeda, Camilo Andrés

“…The objective is to understand how frameworks determine the economic discussions.…”
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Methodology for the study of the expenditure of the army of New Spain, 1750-1810 por Díaz, Carlos

“…This article analyze the Army of New Spain expenditures in the second part of the 18th century based on historical normative documents, accounting data and reports. …”
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State, small scale producers and new territorialities : a case study. por De la Torre, Delia Inés, Moscheni, Margarita

“…The State, as a social relationship, has two functions: accumulation and legitimacy. Through the exercise of the latter, the State facilitates the configuration of productive schemes and networks of subordinate groups, which manage to build local territorialities. …”
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Aging impacts and labor market dynamics on pension public expenditures in Colombia. por Pérez-Vásquez, Andrés, Sandoval-Castaño, Juan

“…This document aims to estimate the impacts of population aging and labor market dynamics on public spending on pensions in the short and medium term by simulating different formality and labor productivity scenarios taking into account the institutional factors of the pension system Colombian. …”
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Financial analysis against IFRS as a new accounting reality in colombia. por Puerta Guardo, Fabio, Vergara Arrieta, José, Portela Buelvas, Leonardo

“…As a methodology, an exhaustive analysis of the IFRS for SMEs 2015 version was carried out, the purpose of which was to identify the sections that affect the accounting principles in relation to those established in the Colombian accounting regulatory framework (essentially of decrees 2649 and 2650 1993) and how these changes generate new ways of analyzing financial information, focusing on traditional financial ratios. …”
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Higher education reform in Colombia and the Law 30 of 1992: Autonomy or chimera? por Herrera-Llamas, Jorge Antonio

“…In this setting, the education plays an important role as an instrument, and the Law 30 of 1992 put the education into a level according the new dynamics of the globalized world.Key Words: state, welfare, model, education, globalization  …”
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The Impact of new technologies on wages in Colombia: An analysis with Quality-of-life survey por Barrios, Fernando, Castellanos, Martha Patricia, Álvarez, Diana, Riveros, Milena

“…This document evaluates the impact of new technologies use on wages in Colombia in 2018. …”
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Subsidiary personal service in New Granada: the workforce as a direct contribution, 1825-1850 por Ruíz, Paola

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Spatial patterns of the circulation of textiles in New Granada, 1780-1800: a network analysis por Muñoz-Rodríguez, Edwin

“…The methodology used provides some elements for a new perspective on the level of economic fragmentation in New Granada before Independence, a theme that has been transversal to the historiography of the 18th and 19th centuries in New Granada.…”
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Political integration of black, mulatto, brown, and mixed-race people to the hispanic order : the free sites in the New Kingdom of Granada. por Conde Calderon, Jorge, Sánchez Mejía, Hugues

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Dynamic systems approach to planning por Vergara-Schmalbach, Juan Carlos, Quesada-Ibargüen, Victor Manuel, Manga-Altamar, Melissa, Guardo-Vega, Mario

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Between malaria, yellow fever, viruela and the fiscal crisis in the war of independence, 1815-1819. por Daza Villar, Vladimir

“…Based on the concept of a tax-military state, this article aims to analyze how illnesses could affect troops and finance towards the end of the colonial period, during the War of Independence. …”
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Statutory inspection criteria for the evaluation of internal control to prevent and control fraud. por Polo De Lobatón, Gregoria, Lobatón Polo, Daulis, Aguirre Redondo, Sandra Milena, Villero Jiménez, Sacmires

“…The figure of the Statutory Auditor entails problematic realities in situations of organizational fraud, and in very few opportunities to solve problems of evaluation of internal control for preventing and controlling fraud. …”
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Corporate governance as a critical factor of business success in the health sector. por Jervis Jálabe, David, Orozco Africano, Julio, Ortiz Ibañez, Luis, Alvis Zakzuk, Jannina, Beltran Venegas, Tulia

“…The benefits that Good Corporate Governance (BGC) entails for companies, such as the characteristics of its structuring and its strengthening that greater consensus has been achieved in businessmen and scholars, allowed to determine its presence in two health insurance companies in the Caribbean region Colombian, in addition to assessing the cause effect relationship between the two from the perception of their respective General Managers. …”
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