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Vol. 32 No. 2 (2024)

Vol. 32 No. 2 (2024)

July - December

Published: 2024-12-30

Introductory pages

Preliminary Pages

María Paula Parra

1-6
- PDF (Español)

Editorial

Retos en la divulgación de información de sostenibilidad para las organizaciones

Liliana Ruiz-Acosta

7-9
- PDF (Español)

Artículos

Challenges Faced by SMES in the application of IFRS for SMES and their possible Solutions in the Context of Colombia

Ruth Alejandra Patiño-Jacinto, Zuray Andrea Melgarejo Molina, María Teresa Plata Becerra

11-29
Impact of Noise and Heat on Work Performance

Elizabeth Duarte Beltrán

31-46
- PDF (Español)
Evaluation of the Influence of the Hydrocarbon Industry on the Competitiveness Index and Its Main Factors in Colombia

Víctor Hugo Rondón Cordero, Juan Benjamín Duarte Duarte

47-74
- PDF (Español)
Effect of Intercompany Payments on the Effective Tax Rate (ETR) of Income Tax in Marketing Branches: a Case Study

Javier Steeven Rodríguez Arias, Yuli Marcela Suárez Rico

75-97
- PDF (Español)
Cargo Transport Costs, Competitiveness, and Land Use in the Bogotá Region

Stephanie Hernández Gaitán, Alex Smith Araque Solano

99-118
- PDF (Español)
Management of Contingent Provisions in Pension Funds in Brazil

Leila Batista Mello, Franciane de Oliveira Alvarenga, Marcelo Alvaro da Silva Macedo, José Augusto Veiga da Costa Marques

119-138
- PDF (Português (Brasil))
Analysis of the Relationship between Government Corruption and Life Satisfaction in Latin America

William Sales de Melo, Evandro Camargos Teixeira

139-162
- PDF (Português (Brasil))
Impact of Foreign Direct Investment on Climate Change and Employment in Colombia, Reflections within the Framework of Sustainable Development

Adolfo Hernández, Dora Elena Jiménez Giraldo, Adrián Saldarriaga Isaza, Laura Moisa Elicabide

163-182
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