This study investigates the impact of digital payment infrastructure accessibility on the social influence of microenterprises in Barranquilla, Colombia, while examining the mediating roles of financial inclusion, digital literacy, social support networks, and collaboration with social innovation initiatives. Employing a mixed-methods approach, the study analyzes data from a sample of 25 microenterprises operating in various sectors. The findings, based on statistical techniques such as multiple regression, path analysis, and structural equation modeling (SEM), provide strong evidence for the positive influence of digital payment infrastructure accessibility on the social relationship of microenterprises. The results also highlight the crucial roles played by financial inclusion and social support networks in mediating this relationship. The study contributes to the growing body of literature on the factors driving the social effect of microenterprises and offers valuable insights for policymakers and practitioners aiming to foster inclusive economic development in the region. The findings suggest that investing in the development and expansion of digital payment systems, alongside efforts to promote financial inclusion and strengthen social support networks, can have far-reaching benefits for microenterprises and their communities.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

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.

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.

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.

Sustainability has become a generalized concern for society, specifically businesses, governments, and academia. In the specific case of universities, sustainability has been approached from different perspectives, some viewing it from environmental practices, management initiatives, operational criteria, green buildings, and even education for sustainable development. This research focuses on sustainability as a managerial practice and investigates how it affects the performance of five private universities in Medellin, Colombia. For this purpose, a literature review using a mixed sequential approach, including bibliometric and content analysis, was initially conducted. In the s second phase, more than 5000 responses from students, professors, and employees of the five mentioned private universities were collected. A previously validated instrument for both sustainability and performance was applied in the quantitative phase, and a novel dimensionality of the constructs was proposed by conducting an exploratory factor analysis using the SPSS software. Results were then processed through a structural equation analysis with the Smart PLS software. The impact of sustainability on university performance is verified, making some managerial recommendations.