This study examines the spatial distribution of socioeconomic conditions in Colombia, using Moran's Index as a tool for spatial autocorrelation analysis. Key indicators related to education, health, infrastructure, access to basic services, employment, and housing conditions are addressed, allowing the identification of inequalities and structural barriers. The research reveals patterns of positive autocorrelation in several socioeconomic dimensions, suggesting a concentration of poverty and underdevelopment in certain geographic areas of the country. The results show that municipalities with more unfavorable conditions tend to cluster spatially, particularly in the northern, northwestern, western, eastern, and southern regions of the country, while the central areas exhibit better conditions. Permutation analyses are employed to validate the statistical significance of the findings, and LISA cluster maps highlight the regions with the highest concentration of poverty and social vulnerability. This work contributes to the literature on inequality and regional development in emerging economies, demonstrating that public policies should prioritize intervention in territories that exhibit significant spatial clustering of poverty. The methodology and findings provide a foundation for future studies on spatial correlation and economic planning in both local and international contexts.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

Culture is a cohesive system of values, meanings, and behaviors. This study follows Hofstede’s framework of cultural dimensions, which is widely studied in different contexts. Although culture is a subject of extensive research, few recent studies evaluate culture between countries. This study analyzed the cultural dimensions identified in two Latin American countries: Colombia and Chile. In addition, it evaluated differences in both countries by sex. The study was conducted with 382 workers from Chile and 617 from Colombia. Significant differences were found between Colombia and Chile in power distance, paternalism, and masculinity-femininity. This exploratory study may contribute to discussing the role of culture and sex in organizations operating in different countries.

Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

The research addresses the importance of ethics in public administration, focusing on public servants in the municipality of Rionegro, Colombia. Ethics is presented as an essential element to promote transparency and combat corruption in public management. Despite the fact that the 1991 Constitution establishes ethical principles, their application in practice remains a challenge, with a high level of immorality in public service. The study highlights the diversity of professional profiles in public servants, which hinders consistent ethical management. In addition, it mentions that many civil servants lack political training and understanding of the importance of their role, which contributes to corruption. Ethics, according to the authors, is a key tool for strengthening institutions and regaining public trust. The research evaluated the impact of a professional ethics training program on public servants, finding significant improvements in their ethical knowledge and behavior. It concludes that, although ethics will not solve all corruption problems, it is an indispensable component for strengthening accountability and justice in public administration. It underscores the need to implement continuous training programs that promote ethical values as part of a strategy to improve efficiency and transparency in public institutions.