Ítem¿Y dónde está el control? Una experiencia pedagógica(Fondo Editorial Universidad EAFIT, 1999-03-01) Mejía, Rubi Consuelo ÍtemRiesgos estratégicos. Un estudio de las medidas de tratamiento implementadas por grandes empresas privadas de Antioquia, Colombia(Pontificia Universidad Javeriana, 2018-04-18) Nuñez, M. ÍtemAdministración del riesgo estratégico en algunas grandes empresas privadas de Colombia(Fondo Editorial Universidad EAFIT, 2020-06-30) Nuñez, M.; Palacio, Andrea Lucía ÍtemSTRATEGIC RISK MANAGEMENT IN SOME LARGE COLOMBIAN PRIVATE COMPANIES(Fondo Editorial Universidad EAFIT, 2020-01-01) Palacio Giraldo, Andrea Lucia; Antonia Nunez, MariaStrategic risk management is a continuous activity that identifies the events that affect the capacity of an organization in creating value and which can hinder the attainment of its strategic goals. This activity requires a framework that defines the structure, roles, responsibilities, policies, risk appetite and the integration with strategy and organizational management. The main goal of this article is to describe how some large Colombian private companies do their strategic risk management. Qualitative methods were used and five semi structured interviews were conducted with leaders in strategic risk management from large energy, brewing, food and soft drink companies. One of the main findings was the importance of an integrated strategic and risk managment in the companies, so as to mitigate the impact of negative events and take advantage of the timely identification of opportunities. It was also found that thorough qualitative and quantitative information available in the analysis of risk helps to reduce existing uncertainty. From the knowledge of these processes, this article proposes a starting point for organizations that wish to implement strategic risk management as a mobilizer for the achievement of business objectives. ÍtemEl empresario y el manejo del riesgo. El caso de Carlos E. Restrepo(Fondo Editorial Universidad EAFIT, 2009-10-01) Mejía, Rubi Consuelo ÍtemANALISIS COMPARATIVO DEL TRATAMIENTO CONTABLE Y FINANCIERO DE LOS INVENTARIOS ENTRE LA NIC 2- PLENA- , NIIF 13- PYMES y NIF 8- MICROEMPRESA(Pontificia Universidad Javeriana, 2013-12-01) MESA, GLORIA STELLA ÍtemInvestigación sobre el ejercicio de la auditoría interna(1984-03-01) Mejía, Rubi Consuelo ÍtemCómo crear un ambiente de control en las organizaciones(Fondo Editorial Universidad EAFIT, 2002-01-01) Mejía, Rubi Consuelo ÍtemSistemas de control para pequeña y mediana empresa SICOP(Fondo Editorial Universidad EAFIT, 2002-03-01) Mejía, Rubi Consuelo ÍtemLa organización jurídica contable y tributaria de la pyme(2006-05-01) Sanchez, Leonardo ÍtemEl Desarrollo de la Administración de riesgos en las grandes empresas privadas de Guadalajara Jalisco: Dificultades y beneficios(The Institute for Business and Finance Research, 2019-09-23) Nuñez, M. ÍtemDesarrollo de la administración de riesgos. Diagnóstico en grandes empresas del Área Metropolitana del Valle de Aburrá(Fondo Editorial Universidad EAFIT, 2012-05-29) Nuñez, M. ÍtemGender matters most. The impact on short-term risk aversion following a financial crash(Elsevier BV, 2019-01-01) Byder, J; Agudelo, DA; Arango, Ivan DarioThis paper examines how investors in an emerging market react to a domestic financial crisis. We conjecture that risk aversion increases following such events and that the effect is more pronounced among specific groups of investors. Our study makes use of a unique dataset of mutual fund investors from one of Colombia's largest stock brokers. Our results reveal that women and self-employed individuals make the largest withdrawals from risky funds after financial crises. ÍtemContabilidad pública ¿Instrumento de Gobierno neoliberal de las poblaciones?(2017-01-02) Ocampo, C.se presenta una reflexión sobre la contabilidad pública y su relación con el gobierno de las poblaciones. Michel Foucault plantea que la comprensión de los contextos históricos es determinante para entender la constitución ÍtemTesting mediating effects of individual entrepreneurial orientation on the relation between close environmental factors and entrepreneurial intention(Emerald Group Publishing Ltd., 2020-01-01) Martins, I.; Perez, J.P.Purpose: Drawing on the literature on entrepreneurial intention (EI), this paper develops and tests a model that aims to explain student EI by considering the valuation of entrepreneurship and the venture failure stigmatization in the closer environment of the respondent and the role of individual entrepreneurial orientation (IEO) through direct and indirect effects. Design/methodology/approach: The paper uses a survey method for data collection. As such, this study was conducted by considering a sample of 1,155 undergraduate students from different majors. Structural equation modeling is used to validate the theoretical model. Findings: The findings suggest that a positive closer valuation of entrepreneurship facilitates students' EI. In turn, a closer stigma of entrepreneurial failure hinders students' EI. More importantly, IEO has a significant mediating role in both of these relationships. The findings offer important theoretical and practical implications for the field of entrepreneurship education and entrepreneurial behavior. Originality/value: The paper offers a new insight relating environmental cognitive elements and their impact on EI, besides how IEO represents a determinant role shaping these relations. The proposed model is original and makes a connection between two widely validated constructs and evidences the relationship that may exist between the orientation and the real intention of setting up a business. Moreover, IEO has rarely been addressed for verifying interaction effects. This paper is one of the very first studies that applies the IEO (individual-level of entrepreneurial orientation) as a mediating variable. © 2020, Emerald Publishing Limited. ÍtemNew development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia(Routledge, 2020-01-01) Ocampo-Salazar, C.A.Government accounting reforms in Medellín (Colombia) were promoted with the adoption of New Public Management principles. The reforms began by introducing accrual accounting, using this financial information for decision-making and, finally, adopting international standardization and comparability. This article shows how and why the government of Medellín modernized its public financial management systems to achieve transparency, accountability and efficiency. © 2020, © 2020 Informa UK Limited, trading as Taylor & Francis Group.