The xanthorrhiza species of the genus Arracacia belongs to the Apiaceae family and is known for its ability to generate tuberous reservoir roots that are harvested annually and marketed fresh in South American countries such as Colombia, Brazil, Venezuela, Peru, Bolivia and Ecuador. In Colombia, arracacha is planted mainly in 15 departments and the regional cultivars are differentiated by the color of the leaves, petiole and tuberous root, the best known being amarilla común or paliverde, yema de huevo, and cartagenera. There are studies that have characterized regional materials by applying a limited number of descriptors, but they do not allow knowing the morphology and phenotypic differentiation of each one; therefore, their definition and characterization constitute a support in breeding programs that allow the efficient use of the genetic potential and increase the knowledge about the diversity of cultivars. Phenotypic characterization and description of three cultivars was performed during two production cycles (2016 and 2018) in two phases (vegetative and productive) applying 74 morphological variables (42 qualitative and 32 quantitative) organized in seven groups of variables: plant, leaf, leaflet, petiole, propagule, stock and tuberous root. A factorial analysis for mixed data (FAMD) was performed, which incorporated a multivariate analysis with all variables and identified 11 discriminant variables, 8 qualitative and 3 quantitative, which can be used in processes of characterization of arracacha materials. A morphological description of each cultivar was made, which means that this is the first complete characterization study of regional arracacha materials in Colombia.

The characteristics of agricultural products are influenced by the ecosystem, from the perspective of biotic and abiotic factors, which produce in the plant physiological responses and in turn in the fruit unique physicochemical properties, which are the basis for designations of origin and strategies to add value to the product in the current market. In the present work, ten cocoa materials (Theobroma cacao L.) were selected for their outstanding productivity (FSV41, FLE3, FEAR5, FSA12, FEC2, SCC23, SCC80, SCC55, ICS95 and CCN51), which were established in the departments of Santander (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.) and Huila (931 m a.s.l.). These were established in the departments of Santander (931 m a.s.l.), Huila (885 m a.s.l.) and Arauca (204 m a.s.l.), the main cocoa-producing areas in Colombia. For the evaluation of the physical characteristics of the collected materials, 21 quantitative descriptors were used to determine the physical variability of the fruit according to clone and place of collection. The data collected were analyzed by means of Pearson’s correlation matrix and principal component analysis, it was possible to identify those descriptors that contribute most to the variability among materials (ear index, diameter length ratio, seed weight and diameter, and fruit weight and length). In addition, it was possible to verify the effect of the place of harvest on the physical characteristics of the materials, high-lighting the importance of the adaptation study prior to the planting of the cocoa material, with the objective of guaranteeing a premium, productive and quality cocoa crop for the industry, which is competitive in the market.

The propagation of plant material in the arracacha crop is commonly done vegetatively through asexual seed, this activity has allowed its multiplication and conservation over time. The plant material available is of low quality, affecting the development and potential yield of the crop and therefore the producer’s income. The objective of the research was to comparatively analyze two technologies for the production of arracacha seed: local technology and Agrosavia technology. The information for the local technology was obtained from surveys applied to farmers and the selection was made using the deterministic sampling technique, and for the Agrosavia technology through the recording of data and production costs in research lots at commercial scale. Descriptive statistics and calculation of economic return indicators were applied for the two situations. The results show that the use of quality seed allows obtaining higher seed production (251,559 unit ha^-1) and tuberous roots (25,875 kg ha^-1), being superior to local technology by 14% and 28% respectively; thus, the arracacha producer acquires greater economic efficiency by obtaining lower unit cost per kilo produced and better net income with a marginal rate of return of 316.45. The results achieved are useful for farmers, companies and entities that wish to produce quality seed and support the arracacha production system in Colombia.

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.