Telecommunications markets have a giant impact on countries’ economies. An example of this is the great potential offered by the internet service, which allows growth in various aspects such as productivity, education, health, and connectivity. A few companies dominate telecommunications markets, so there is a high market concentrations risk. In that sense, the state has to generate strong regulation in the sector. Models for measuring competition in telecommunications markets allow the state to monitor the concentration performance in these markets. The prediction of competition in the telecommunications market based on artificial intelligence techniques would allow the state to anticipate the necessary controls to regulate the market and avoid monopolies and oligopolies. This work’s added value and the main objective is to measure the current concentration level in the Colombian telecommunications market, this allows for competitive analysis in order to propose effective strategies and methodologies to improve competition in the future of Colombian telecommunications services operators. The main result obtained in the research is the existence of concentration in the Colombian telecommunications market.

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.

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.

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.

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.