The purpose of this study is to predict the frequency of mortality from urban traffic injuries for the most vulnerable road users before, during and after the confinement caused by COVID-19 in Santiago de Cali, Colombia. Descriptive statistical methods were applied to the frequency of traffic crash frequency to identify vulnerable road users. Spatial georeferencing was carried out to analyze the distribution of road crashes in the three moments, before, during, and after confinement, subsequently, the behavior of the most vulnerable road users at those three moments was predicted within the framework of the probabilistic random walk. The statistical results showed that the most vulnerable road user was the cyclist, followed by motorcyclist, motorcycle passenger, and pedestrian. Spatial georeferencing between the years 2019 and 2020 showed a change in the behavior of the crash density, while in 2021 a trend like the distribution of 2019 was observed. The predictions of the daily crash frequencies of these road users in the three moments were very close to the reported crash frequency. The predictions were strengthened by considering a descriptive analysis of a range of values that may indicate the possibility of underreporting in cases registered in the city’s official agency. These results provide new elements for policy makers to develop and implement preventive measures, allocate emergency resources, analyze the establishment of policies, plans and strategies aimed at the prevention and control of crashes due to traffic injuries in the face of extraordinary situations such as the COVID-19 pandemic or other similar events.

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.

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.

This study explores the feminization of poverty and the dynamics of the care economy in rural areas, focusing on the municipality of Génova, Quindío, Colombia. The novelty of this study lies in its analysis of the compounded effects of the COVID-19 pandemic on women’s economic participation and care responsibilities in a rural context, offering insights relevant to Latin America. This study addresses the critical problem of how increased caregiving responsibilities and labor informality during the pandemic have disproportionately impacted economically active women, exacerbating gender inequalities. The objective is to analyze the relationship between the care economy and feminization of poverty, providing policy recommendations for post-pandemic recovery in rural settings. The methodology consisted of a two-stage approach. In the first stage, a probabilistic stratified sampling design was applied using data from the Colombian National Population and Housing Census and the Génova, Quindío, and Colombia Municipal Panel. In the second stage, fieldwork was conducted with a sample of 347 women using the RedCap application for data collection. The results indicate a significant increase in unpaid domestic and caregiving work during the pandemic, particularly for the elderly, disabled, and children. Additionally, labor informality increased, further limiting economic opportunities for women. The key conclusion is that public policies aimed at reducing gender disparities in rural labor markets must prioritize caregiving support and formal employment opportunities for women. These findings suggest that addressing the care economy is crucial for closing gender gaps and fostering equitable economic recovery in rural Latin American areas.

Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.