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Lúmina

Print ISSN: 0123-4072

Electronic ISSN: 2619-6174

Basic Info

Publisher: Universidad de Manizales
Country: colombia
Platform/Host/Aggregator: Open journal system ojs
Date added to EuroPub 2020/Jul/13

Subject & More

LCC Subject Category: Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Publisher's keywords: Economics, Business, Accounting, Banking, Marketing, Finance

Language of fulltext: spanish, catalan
Time from submission to publication: 16 Weeks

Publication Charges

Article Processing Charges (APCs): No
Submission charges: No
Waiver policy for charges? No

Open access & licensing

Type of License: CC BY-NC-SA
Open Access Statement: No
Year open access content began: 1996
Does the author retain unrestricted copyright? True
Does the author retain publishing rights? True

Best practice polices

Permanent article identifier: DOI
Content digitally archived in: LOCKSS
Deposit policy registered in: Sherpa/Romeo

Impact Factor

EPIF for Year 2020 0.21
EPIF for Year 2019 0.20

Del patrimonio virtual al patrimonio potencial

Journal title: Lúmina

Authors: Rafael Franco Ruiz

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Modelo de enseñanza-aprendizaje por capacidades y competencias en la formación de administradores de empresas

Journal title: Lúmina

Authors: Laura Michel Santa Fajardo Constanza Loreth Fajardo Calderón Víctor Hernando Macías Ramírez

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Aproximación metodológica alternativa para la determinación del valor razonable de bienes que no cuentan con mercado primario Caso: Maquinaria usada en construcción

Journal title: Lúmina

Authors: Jairo Serna Restrepo Ricardo Alfredo Rojas Medina

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

La interpretación de la DIAN del principio favorabilidad de las normas que afectan impuestos de período entre la posición de la Corte Constitucional y el Consejo de Estado

Journal title: Lúmina

Authors: Carlos Mario Restrepo Pineda

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Guía para la administración del riesgo empresarial, una herramienta práctica para el revisor fiscal en Colombia

Journal title: Lúmina

Authors: Ernesto Sandoval Ortega

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Oportunidades de la Investigación Contable en Colombia, La Escuela de la Contabilidad Organizativa y del Comportamiento

Journal title: Lúmina

Authors: Gregorio Antonio Giraldo Garcés

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Caminos contables. Problemas y metodologías para el desarrollo de la investigación

Journal title: Lúmina

Authors: Hugo Arles Macías

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Pensamiento crítico, confianza y decolonialidad del poder

Journal title: Lúmina

Authors: Germán Guarín Jurado

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Ventajas y oportunidades no aprovechadas para la formación integral de contadores públicos desde la perspectiva de Conocimiento e Interés

Journal title: Lúmina

Authors: Gabriel Rueda Delgado

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Los fundamentos de la construcción de realidad social de John Searle: una interpretación desde la perspectiva contable

Journal title: Lúmina

Authors: Luz Estela Durán Caicedo Beatriz Parra González

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

La formación del Contador Público. Una revisión desde los objetos

Journal title: Lúmina

Authors: Luis German Zamora Alejo

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Las dificultades de pensar por sí mismo en las facultades de economía

Journal title: Lúmina

Authors: Efrén Danilo Ariza Ruiz

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos

Journal title: Lúmina

Authors: Hugo Arles Macías Cardona Dora Quintero

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Estándares Internacionales de Información Financiera: Algunos efectos en las organizaciones empresariales

Journal title: Lúmina

Authors: Rubiela Jiménez Aguirre

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

Marco Conceptual de los Estándares Internacionales de Información Financiera y su relación con el Gobierno Corporativo1

Journal title: Lúmina

Authors: Ruth Alejandra Patiño Jacinto Yully Marcela Sepúlveda Alzate Ana María Balcázar Daza

Subject(s): Business Administration, Economics, Finance and Financial Services, Human Resource Management, Business, Commercial, Consumer and Financial Law, Accounting, Business, Finance

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