Examinando por Materia "Inversionista"
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Publicación Desempeño de las fintech desde una metodología de balanced scorecard(Universidad EAFIT, 2020) Quintero Márquez, Valeria; Gómez Cardona, Ana María; Ospina Mejia, Jaime AlbertoPublicación Estructuración financiera y contable de bonos de impacto social en el contexto colombiano(Universidad EAFIT, 2025) Ortiz Escudero, Paola Andrea; Berrío Velásquez, Lina Luz; Gómez Gómez, María PaulinaThe present study focuses on proposing a general financial and accounting structuring model for the implementation of Social Impact Bonds (SIBs) in Colombia, specifically directed toward private-sector stakeholders. SIBs are recognized as an innovative financing mechanism designed to address social needs in the country through the creation of synergies between the public and private sectors. These instruments facilitate the mobilization of private capital to fund projects that generate measurable and verifiable social benefits, which are compensated through a results-based payment model. This approach aims to produce not only social impact but also financial returns for private actors participating in the role of investors. This document begins with a review of the international literature on SIBs developed in various countries, as well as reports on cases implemented in Colombia. This review identifies lessons learned and challenges encountered in their application. The evidence collected highlights significant benefits for target populations resulting from the development of this form of social investment. However, it also reveals the need to strengthen the knowledge base and tools for financial and accounting structuring from the perspective of private participants, with the aim of facilitating implementation and encouraging a greater number of initiatives financed through these instruments. In the Colombian context, an adaptation of the Social Impact Bond model has been identified that incorporates the role of an intermediary. Through contractual relationships with investors, outcome payers, and service providers, the intermediary assumes responsibility both for meeting the established targets and for ensuring the financial viability of the program. This role connects government entities willing to pay for results with investors interested in financing projects that generate measurable social impact. This adaptation introduces distinctive challenges within its financial model, primarily assumed by the intermediary. Therefore, it is appropriate to develop a financial and accounting structuring guide oriented toward private-sector actors, intermediaries, investors, and operators, engaged in projects framed within results-based payment models. Such a guide would facilitate the replication and scaling of these instruments. The technical design and price definition processes, which may fall under the responsibility of public entities or, as observed in the Colombian experience, international cooperation agencies that have introduced these methodological strategies to promote social projects, are not addressed in this study. Nonetheless, these processes establish essential conditions for the operational and financial execution of programs, guiding them toward achieving their objectives and ensuring the efficient use of resources. Accordingly, this model proposes a structure that defines the flow of resources from the private sector. It seeks to clarify, along the project timeline, the value contributed by investors, the timing and conditions under which these contributions are made, the manner in which each party manages risk, and the projection of returns contingent upon the achievement of results. The overall objective is to provide a technical tool that promotes the implementation, scaling, and consolidation of a greater number of initiatives—both under the Social Impact Bond framework, where the payer is a public-sector actor, and under the Development Impact Bond framework, where the payer is a private actor.Publicación Estudio de prefactibilidad para la creación de una franquicia de jugos naturales en la ciudad de Bogotá y sus municipios aledaños(Universidad EAFIT, 2020) Coca Mayorga, John Edisson; Salazar Gómez, Francisco Javier; Uribe Ochoa, Beatriz AmparoThis document shows the conceptual basis for the creation of a natural juice franchise located in Bogotá, and surrounding municipalities (Chía, Cota, etc.), which was developed under the current conditions of the country and national market and in which trends, consumer habits, and relevant aspects from the Colombian economy and natural beverages sector from recent years, were taking into account. Market, technical, legal, and financial studies were carried out in order to determine the prefeasibility of the project and, once this information was collected it was analyzed and determined that the implementation of this business idea is viable under the current conditions of the country, for which three scenarios were determined as possible from a financial and commercial point of view: A pessimistic one, a feasible, and an optimistic one, from which it was concluded that in the last two (feasible and optimistic) the company should be sustainable in the long-term, financially speaking. Initial financing was raised with indebtedness in traditional banking in a four-year term; however, the possibility remains open for interested investors to disburse seed capital or, as a third and no less important alternative, submit the project to calls by the national Government in order to obtain public funds and be able to execute the project´s development.Publicación Gaining Access to International Investment Agreements’ Protections through the Structuring or Restructuring of Investments : The Colombian Case - How can Investors Protect their Investments in Colombia through the Practice of Treaty Shopping?(Universidad EAFIT, 2023) Quintero González, Pedro; Puyo Velásquez, Daniel MateoThis thesis explores the realm of international investment agreements and their potential to safeguard investments through the strategic corporate structuring or restructuring of investments, harnessing the benefits contained in international investment agreements. The initial focus is on the fundamental role of these international instruments in ensuring the security of foreign investments. As the global investment landscape undergoes transformations, the thesis underscores the adaptive strategies investors employ to navigate the evolving legal framework. The concept of treaty shopping is explored as a strategic tool embraced by investors to optimize protective measures. The motivations and perceptions across stakeholders, including governments, investors, and judicial bodies, is analyzed in the first sections of the thesis. The study then examines the different limitations within the treaty shopping practice. Jurisdictional constraints, encompassing ratione personae, ratione materiae, and ratione temporis, are studied. The thesis further analyzes normative bounds, encompassing elements like denial of benefits clauses, and, lastly, it discusses the concept of the abuse of rights doctrine as an additional limit to the treaty shopping practice. Shifting attention to Colombia, the thesis examines the nation's array of international investment agreements, evaluating their approach to the concept of treaty shopping. Real-world disputes involving these strategies, where Colombia has been implicated, are also analyzed. Concluding, actionable recommendations are proposed for investors navigating Colombia's evolving investment landscape and recent political uncertainty. Bridging theory and practical scenarios, the thesis offers insights for investors and legal practitioners engaging with international investment protections within Colombia. In essence, this thesis constructs a strategic guide, customized to Colombia's dynamic political landscape, aiding investors in effectively utilizing international investment agreements for investment security. The Colombian context serves as a distinct backdrop, illustrating the interplay between treaty provisions and adaptive investment protection strategies amid the global economic landscape.Publicación La definición de los inversionistas y las inversiones en el marco del derecho internacional de inversiones(Universidad EAFIT, 2025) Eusse Ríos, Samuel; Toro Valencia, José Alberto