Journal Sinergia

Collective Action Practices Against Mega-Mining Projects in Támesis, Antioquia.

Daniela Cañaveral Guisao — 2025-06-23

This research article seeks to characterize the collective actions against mega-mining in the municipality of Támesis-Antioquia, proposed by four social organizations of the territory, El Circuito Económico Solidario de Támesis (CESTA), the Comité por la Defensa Ambiental del Territorio (CODEATE), Jóvenes por la Defensa del Territorio (JODETE) and the Red de Jóvenes 2050. Methodologically, this study is inscribed in the socio-critical paradigm from the qualitative approach, favoring the reconstruction of the processes of resistance that have taken place in the territory, for which the collective recovery of history was implemented from stories that enabled the critical interpretation of subjective, intersubjective and territorial dynamics, through dialogic-participatory techniques that facilitated the recovery of experiences and allowed the weaving of stories from the languages of the participating subjects.

Technological Innovation and Artificial Intelligence in SME Accounting.

Oscar Mauricio Bedoya Sánchez — 2025-06-23

This research examines the integration of artificial intelligence (AI) in the accounting processes of small and medium-sized enterprises (SMEs) in Ibagué, Neiva, and Medellín, amid the growing demand for digital transformation. The objective was to determine the level of AI adoption, as well as the main barriers and opportunities perceived by SMEs. A mixed-method approach was applied, combining quantitative data from structured surveys with qualitative insights gathered from open-ended responses by accounting professionals. The results reveal that most SMEs recognize the value of AI for optimizing accounting tasks, yet levels of adoption vary significantly. Medellín leads in implementation, supported by robust technological infrastructure and public policies. Meanwhile, Ibagué and Neiva lag due to investment constraints and resistance to change. The study concludes that AI is a strategic asset for enhancing SME competitiveness and sustainability. Broader implementation requires targeted public policies, increased investment in digital tools, and structured training to foster digital capabilities within the accounting sector.

The Digital Age and Our Youth: A Study on Social Media Addiction in the School Environment and the Family Role.

Fredy Javier Guarnizo Ante — 2025-06-23

This article is based on a research exercise that addresses the growing phenomenon of social media addiction among 9th, 10th, and 11th grade students at Liceo los Andes School in Girardot. Inspired by Bandura's (1977) social learning theory, the authors explore the factors that contribute to this problem, including the lack of parental support in the use of technological tools. Psychosocial strategies are proposed to improve behaviors associated with excessive social media use, considering that technology-mediated communication has become more relevant in the development of youth behavior patterns, intensifying after the pandemic. The methodology used for the research process was a mixed approach. The ARS (Social Media Addiction) scale was administered to students to assess their level of addiction, and a profile sheet for parents and students was used to determine the level of parental support. As a result of the research, we not only seek to raise awareness of the importance of proper social media use, but also to identify the underlying factors of this addiction, its impact on academic performance, and the emotional well-being of students.

Accounting Impact of Financial Statement Fraud: A Practical Approach.

Ludivia Hernández Aros — 2025-06-23

Financial statement fraud refers to the intentional manipulation of accounting information to deceive users of these reports, such as investors, creditors, or regulators. One of the most common types of fraud in financial statements involves inflating revenues and understating liabilities to artificially enhance a company's profitability and solvency. Common practices include overvaluation of assets, omission of significant expenses, and manipulation of revenue recognition timing to present more favorable short-term results. These fraudulent actions distort reported figures and can lead to severe consequences for the company, including loss of employee trust, damage to market reputation, and, in some cases, legal sanctions. The proposed study aims to analyze the accounting dynamics involved when fraud occurs in financial statements, evaluating how these practices impact reported figures. By mapping common fraud cases identified in the literature and relating them to practical examples, the study seeks to demonstrate the effect of such manipulations on a company’s profitability. Additionally, it will examine other repercussions, such as the impact on organizational reputation and workplace environment.

Design and Inter-Judge Validation of an Instrument to Diagnose Digital Transformation in Small and Medium-Sized Enterprises (SMEs) in the Colombian Context.

Juan Felipe Guzmán Pacheco — 2025-06-23

ABSTRACT

The study focuses on the adaptation and validation of an instrument to diagnose digital transformation in Colombian companies, with an emphasis on small and medium-sized enterprises (SMEs). Digital transformation is crucial to improve business efficiency and competitiveness, however, in the Colombian context, many organizations have not fully adopted technology to their business dynamics. This is due to barriers such as lack of connectivity, insufficient training in technologies and financial limitations. The study is based on the diagnostic model of digital transformation in Argentine companies, developed by the Inter-American Development Bank (IDB), based on the quartile methodology, which evaluates seven key areas: knowledge of digital technologies, implementation of technologies, training and human resources, technological infrastructure, digital strategy, use of programs and applications, and digital channels and payment methods. The adaptation and validation were approved by a group of expert judges by calculating Aiken's V, ensuring its suitability to the Colombian context. The results show that the instrument is effective in measuring the level of digital transformation in companies, helping the identification of critical areas for improvement. This approach is particularly relevant to help Colombian companies face the challenges of digitalization and improve their competitiveness in an increasingly digitalized global environment. The validation of the instrument can function as a strategic resource for decision-making in companies and government agencies, contributing to the creation of policies and programs that promote the digitalization of SMEs in Colombia.

“The Empanada, Fried Gold in the Aburrá Valley”: A Brand Personality Study of the Empanada in the Aburrá Valley.

Valentina Granada Agudelo — 2025-06-23

The meaning of the empanada for the Colombian culture goes beyond the food act, it is seen as an element of national identity, being this as diverse as Colombians; the present research aims to identify the brand personality of the empanada in the Aburrá Valley. For this purpose, a descriptive scope with a qualitative approach was used, applying instruments such as bibliographic review, interviews, focus groups and georeferencing. In the interviews conducted with the anthropologist Luis Vidal and the marketing expert Paola ... similarities were found in the answers given, they indicated that: the empanada evokes memories, they highlight its organoleptic attributes, and associate due to its color, with one of the most precious metals such as gold; the participants affirm that the empanada is an economic mobilizer of the different regions of Colombia, also as food it is understood in a self-symbolic way in society, (Cruz, 2002, p. 14 Como citado en Vidal, 2024). In reality, an individual does not see food only as a nutritional object that causes him pleasure, but as something that possesses a symbolic significance: that which he confers on it within the cultural wake (customs and usages) in which he lives and communicates with others. (p. 20). Therefore, it is concluded that the empanada is linked to values such as generosity, joy, sharing, it recalls experiences and memories of the different stages in which one interacts with food.

Correspondence Analysis between Learning Outcomes and Saber Pro Generic Competencies (Written Communication and Citizenship Skills) in the Early Childhood Education Degree Program at FULL.

Efraín Alonso Nocua Sarmiento — 2025-06-23

This article presents the results of research action aimed at establishing the correspondence between the learning outcomes designed for the bachelor’s program in Early Childhood Education at Fundación Universitaria Los Libertadores and the generic competencies of Written communication and Civic competences, which are evaluated in the Saber Pro tests for Education Science programs. Using a qualitative approach and an analysis matrix, the competencies, statements, and evidence considered by ICFES for the design of the Saber Pro questions were contrasted with the Learning Outcomes and learning activities proposed in selected academic spaces within the program’s curriculum. The findings determined the level of coherence and correspondence between the elements proposed by ICFES and FULL’s Learning Outcomes. Consequently, this work provides the Faculty of Education with a set of analysis criteria applicable to defining curricular guidelines that positively impact on the students’ educational process, enabling improvement in both their performance and the results obtained on the Saber pro tests.

Family Support to Enhance Learning Processes in Primary Education: A Latin American Perspective (2019–2024).

Carolina Saldarriaga Arias — 2025-06-23

Objective: To explore the family accompaniment that favors learning processes in elementary school from a documentary review. Historical hermeneutic paradigm with Qualitative approach, in two phases: Heuristic, understood as information search and Hermeneutic, as information analysis. The documentary review allowed the analysis of 72 articles, of which 57 are international and 15 nationals. Conclusions: in Latin America, the similarities between the perspectives highlight a consensus regarding the fundamental importance of the family in the educational process of children. All sources agree on the crucial need for active and strategic accompaniment by parents to support the integral development of children in the educational environment.

The Situation of Financial Education for Students with Hearing Disabilities at the Niño Jesús de Praga Educational Institution in Ibagué.

Valentina Morales Duque — 2025-06-23

The objective of this research work is to analyze the situation regarding the level of financial education if it is low, medium or high in students with hearing disabilities of the Niño Jesús de Praga educational institution in the city of Ibague for the year 2023. The methodology used for the research is descriptive in scope; in turn, it has a qualitative approach. As techniques and methods, a research matrix was used with research and references alluding to education, financial education and disability; In addition, a Likert scaling data collection instrument was designed that will be applied to 33 students with hearing disabilities according to the rector Zoraida Patricia Bautista of the previously mentioned institution. It is concluded that the majority of hearing-impaired students at the Niño Jesús de Prague educational institution have favorable socioeconomic conditions, but their level of financial education is low.

From Training to Survival: Strategies to Face Ditching from a Psychophysiological Perspective.

Cesar Emilio Córdoba Silva — 2025-06-23

Developing skills in underwater evacuation, better known as ditching, is essential for aviation and maritime crews. Although these techniques are well developed, gaps persist in their preparation for responding to real emergencies from a psychophysiological perspective. This article investigates how mental load, sudden stress, surprise, and physical demands affect human performance in extreme conditions. Despite all this, approaches have been proposed that combine real-time monitoring with biometric technologies, gradual exposure to stressors, and the exact replication of physical demands. The objective of this study is to explain how training can evolve from technical training to comprehensive psychophysiological preparation, which improves survival capacity in extreme water situations. Finally, we suggest future studies focusing on hybrid simulation models that integrate physical, emotional, cognitive, and cultural factors simultaneously and realistically.