Perfil de Coyuntura Económica

Transacciones, fricciones y contratos en las negociaciones de paz con las FARC, 2010-2016

2021-08-05T11:08:38-05:00

Since 2010 the Colombian government has been trying to reach a final peace agreement with the FARC. To carry out the transaction requires peace has had to incur a series of economic, political and social costs in economic literature is called transaction costs. The article analyzes the concepts of transaction, friction and contracts, typical of the New Institutionalism Transactional, in negotiating peace with the FARC. From these three concepts shown how the country incurred dynamically in a number of costs to negotiate
peace with this armed group, which vary depending on the behavior of these three
elements.

Ahorro de los hogares, demografía y mercado laboral en Colombia, 1950-2012

2021-08-05T11:11:49-05:00

The decrease of saving rate in Colombia has become not only a long run trend but also has exhibited an important structural break in the nineties. Appealing to an alternative hypothesis, that of the
labor market, in this work it is built a model including unemployment rate and
gross rate of participation, besides per capita consumption and labor income. General Method of Moments estimations show that the effects of labor income and consumption are statistically the same, which not only strongly suggest the fulfilling of permanent income hypothesis, but also leave a high explicative power to
labor market variables, where unemployment rate has the highest significative effect and, furthermore, the structural break present in this last variable during nineties seems to be well encompassed
with the structural break present in saving rate. Thus, the empirical evidence embodied in the estimations suggests that an improvement in labor market conditions leading to unemployment reductions will
help significantly recovering the saving rate in Colombia.

Tasa de usura y mecanismo de transmisión monetaria en Colombia: Comparación internacional y análisis de datos de panel

2021-08-05T11:18:10-05:00

Economic institutions in capitalist economies are in charge of market regulation. One of the instruments used in some countries to regulate financial markets is the creation of Usury Laws tthat define a maximum rate of interest that any lender can charge to a borrower. This is one of the existing restrictions on
interest rates and although most countries have taken the decision of abolishing this type of control, some countries still use them. Colombia is one of these exceptional cases. This paper proves two things: on
the one hand, the main objective of the usury law, which is to protect the consumers of the banking system, has not been satisfied especially after nominal interest rates decreased due to the reduction in
inflation during the last two decades; and on the other hand, the usury interest rate has become a benchmarking used by them. Although this debate has been left behind by authorities, we consider that it
is important to bring it back to analyze if authorities should modify it or abolish it. We use an econometric model of panel data to identify the effect of the usury interest rate on loans and the credit interest rates
by type of loanthe banks limiting competition among

Fundamentos teóricos para la construcción de un modelo de contabilidad social

2021-08-05T11:24:00-05:00

The general objective of the present article, is located in the description of the theoretical foundations for the
construction of a model of accounting, allowing the measurement, assessment and control of Social Responsibility of Companies. To this end, A descriptive study whose design addresses the nonexperimental, documentary style was used; used there for, secondary sources of information character, which were
processed using the technique called documentary analysis. The results show that following the CSR is related to the level of commitment that the companies hold different Stakeholder, a model of
social accounting ranks as a strategic management tool that facilitates the measurement, control and disclosure of actions performed by different social organizations on uniform, reliable and
relevant bases, generating useful and accurate information to support the decision making process. It is concluded that an accounting model that allows the explanation of the effects generated by the business activities towards different agents that relate to it, required by profesional accounting sciences a high degree
of commitment to the society, the state and organizations.

Perspectivas predominantes de la investigación sobre estrategia empresarial en Colombia

2021-08-05T11:27:47-05:00

There are three approaches to study the strategy, the first suggests that internal factors such as the resources and capabilities are its determinants, however, the second suggests that the
forces of the environment, and the third calls for an intermediate. The objective of this article is to establish
the predominant focus of research in strategy in Colombia. To do this, we interviewed in depth to 37 researchers and build bibliometric indicators. The results show that in the country’s predominant interest in developing research focused on the internal approach, especially from the theory of leadership
and strategic decision

Protección social y lucha contra la pobreza en Brasil, Colombia y Chile. ¿Graduarse de los PTC o salir de la pobreza?

2021-08-05T11:31:56-05:00

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