The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS...
The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS...
The progressive contribution of the mining sector in the economy of Colombia and Peru, major Lati... more The progressive contribution of the mining sector in the economy of Colombia and Peru, major Latin American countries, has been the focus of economic development by being a producer and a source of income regarding the exportations that are favorable in the financial context. In Colombia, the variety of minerals fuels, metallic, non-metallic and precious is constantly growing, mineral fuels like coal (Guajira), metallic minerals such as copper (Choco) and Iron (Belencito Boyaca), precious minerals Gold in (Antioquia, Bolivar, Choco), Precious Stones, the Emeralds appreciated in the world and the important hydrocarbon oil in the Orinoco region. This amount of minerals extracted are representative for the economy of Colombia and Peru, with the passage of time the mining sector has become the largest raw materials market in the world , since increasingly mining companies join the list of operators in exploiting metals, bringing a great disinterestin the environment and consequences of ...
El presente trabajo contiene la síntesis de la valoración monetaria de bienes y servicios ambient... more El presente trabajo contiene la síntesis de la valoración monetaria de bienes y servicios ambientales -BSA-, ofertados por el ecosistema “Ciénaga de la Caimanera”, ubicado en el municipio de Coveñas, departamento de Sucre-Colombia. Para el estudio se partió de la identificación de las características y de los BSA generados por la ciénaga, seguido a este paso se seleccionó un proceso idóneo de valoración que permitiera establecer una mayor aproximación al valor ambiental de los BSA generados por el ecosistema; previo análisis de los métodos tradicionales, se consideró pertinente trabajar la metodología de valoración integral. Una vez seleccionada la metodología de valoración, se definieron las variables y estadísticas requeridas para su aplicación. Por último, se procedió a establecer el valor monetario de los –BSA- ofertados por el recurso natural. Los resultados obtenidos en la valoración de los BSA de la ciénaga de la Caimanera destacan la amplia diferencia entre los valores obten...
The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignorance of their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts. The study takes in to account international standards (IF...
The article summarizes research work “simulated environmental costs, as a tool for the prevention... more The article summarizes research work “simulated environmental costs, as a tool for the prevention and assurance of sustainable enterprise”. In fact, accounting has been reaffirming its importance not only in the economic, but social and environmental development of the company and the state, going from being considered as a data management technique, to being decisive in the orientation of any type of organization. The topic of Environmental Accounting (CA) arises in the need to have a tool to demonstrate environmental sustainability and social responsibility; but despite its importance, environmental policy does not have appropriate environmental accounting information systems and standards. A timely exploration of the environmental impact and the cost that can be generated in business activity with the appropriation of the policies established by the Ministry of Environment and Sustainable Development contributes towards the positioning of the company as sustainable and socially r...
Este artículo sintetiza el sintagma gnoseológico de la deuda ecológica encontrado hasta la fecha.... more Este artículo sintetiza el sintagma gnoseológico de la deuda ecológica encontrado hasta la fecha. Para tal fin, se revisaron publicaciones indexadas en bases de datos reconocidas por Colciencias y libros pertinentes. Se encontró que el debate sobre la deuda ecológica ha sido sustentado por diferentes organizaciones y Estados desde la Cumbre de Rio de Janeiro en 1992. Sin embargo, poco se ha avanzado en su materialización. Actualmente se continua debatiendo el valor de la deuda ya que se trata de bienes naturales garantes de la vida humana, lo cual los hace invaluables y, dificulta la tasación de la deuda en un valor monetario.
The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS...
The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignoranceof their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts.The study takes in to account international standards (IFRS...
The progressive contribution of the mining sector in the economy of Colombia and Peru, major Lati... more The progressive contribution of the mining sector in the economy of Colombia and Peru, major Latin American countries, has been the focus of economic development by being a producer and a source of income regarding the exportations that are favorable in the financial context. In Colombia, the variety of minerals fuels, metallic, non-metallic and precious is constantly growing, mineral fuels like coal (Guajira), metallic minerals such as copper (Choco) and Iron (Belencito Boyaca), precious minerals Gold in (Antioquia, Bolivar, Choco), Precious Stones, the Emeralds appreciated in the world and the important hydrocarbon oil in the Orinoco region. This amount of minerals extracted are representative for the economy of Colombia and Peru, with the passage of time the mining sector has become the largest raw materials market in the world , since increasingly mining companies join the list of operators in exploiting metals, bringing a great disinterestin the environment and consequences of ...
El presente trabajo contiene la síntesis de la valoración monetaria de bienes y servicios ambient... more El presente trabajo contiene la síntesis de la valoración monetaria de bienes y servicios ambientales -BSA-, ofertados por el ecosistema “Ciénaga de la Caimanera”, ubicado en el municipio de Coveñas, departamento de Sucre-Colombia. Para el estudio se partió de la identificación de las características y de los BSA generados por la ciénaga, seguido a este paso se seleccionó un proceso idóneo de valoración que permitiera establecer una mayor aproximación al valor ambiental de los BSA generados por el ecosistema; previo análisis de los métodos tradicionales, se consideró pertinente trabajar la metodología de valoración integral. Una vez seleccionada la metodología de valoración, se definieron las variables y estadísticas requeridas para su aplicación. Por último, se procedió a establecer el valor monetario de los –BSA- ofertados por el recurso natural. Los resultados obtenidos en la valoración de los BSA de la ciénaga de la Caimanera destacan la amplia diferencia entre los valores obten...
The article is supported in the research "Towards an accounting structure for the agricultur... more The article is supported in the research "Towards an accounting structure for the agricultural sector, pertinent to the exploitation of nature", (USTAColombia, Grupo INDERCON), and incorporates research from the classroom in the face of socioenvironmental problems due to the exploitation of nature and, ignorance of their contributions, alterations and their environmental effects. In fact, traditional accounting recognizes the financial condition, without providing data on environmental sustainability; considering an accounting structure that complements agricultural accounting and is used to reveal environmental conditions and changes and, as an example, it was taken into account, information from the Hacienda Villa Isabela; whose accounting system is supported in commercial and manufacturing accounting, without recognition of the contribution of nature to the agricultural business and less on environmental impacts. The study takes in to account international standards (IF...
The article summarizes research work “simulated environmental costs, as a tool for the prevention... more The article summarizes research work “simulated environmental costs, as a tool for the prevention and assurance of sustainable enterprise”. In fact, accounting has been reaffirming its importance not only in the economic, but social and environmental development of the company and the state, going from being considered as a data management technique, to being decisive in the orientation of any type of organization. The topic of Environmental Accounting (CA) arises in the need to have a tool to demonstrate environmental sustainability and social responsibility; but despite its importance, environmental policy does not have appropriate environmental accounting information systems and standards. A timely exploration of the environmental impact and the cost that can be generated in business activity with the appropriation of the policies established by the Ministry of Environment and Sustainable Development contributes towards the positioning of the company as sustainable and socially r...
Este artículo sintetiza el sintagma gnoseológico de la deuda ecológica encontrado hasta la fecha.... more Este artículo sintetiza el sintagma gnoseológico de la deuda ecológica encontrado hasta la fecha. Para tal fin, se revisaron publicaciones indexadas en bases de datos reconocidas por Colciencias y libros pertinentes. Se encontró que el debate sobre la deuda ecológica ha sido sustentado por diferentes organizaciones y Estados desde la Cumbre de Rio de Janeiro en 1992. Sin embargo, poco se ha avanzado en su materialización. Actualmente se continua debatiendo el valor de la deuda ya que se trata de bienes naturales garantes de la vida humana, lo cual los hace invaluables y, dificulta la tasación de la deuda en un valor monetario.
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