Compilación de documentos en los que se hacen diferentes pronunciamientos y declaraciones, respecto a la resolución dictada por el Tribunal del Distrito de Cundinamarca, según la cual se otorga a la Catedral de Bogotá la potestad de tener una Custodia de oro montada sobre una gran esmeralda, y piedras preciosas que hace parte del tesoro real desde 1810.

Abstract: The Pulp Fruit Imports and commercialization from Colombia to Spain Business Plan is a project that aims to support the solution of 3 main challenges in Colombia (Organic food waste, Ex-warriors from peace accords signature returning to society trough farming opportunities and life quality improvement to current farmers) while needs from Spanish consumers are satisfied. This last ones, after the pandemic, increased their awareness of consuming responsibly, which means protect their health and the environment at the same time the want enjoy a convenient and natural drink to join their meals and that allows them to continue with their life rhythm. For that reason, Amazonas Eco offers a range of exotic fruits that are transformed into pulp fruit through a local strategic partner with Bio certifications, then transported to Spain to be sold through the customer's preferred channels. This business plan includes a bibliographical study that uses Colombian and Spanish available data from different authorities combined with a filed work survey conducted to Spanish consumers that was used afterwards to develop case of study of Marketing Analysis using Statistical tools such as Multiple regression and Conjoint Analysis. These both supported to define main market trends, STEEP and Porter Analysis and marketing strategy (Segmentation, Price, Placement and Promotion). Furthermore interviews were done to a current exported and producer of pulp fruit from Colombia and to and Spanish expert profesor in logistics, these last interviews supported to define business model, Operational model and Financial forecasts. The principal market trends are explained into 3 main categories: 1. Sourcing: Exports from Colombia to the EU in organic food grew from 2019 to 2020 by 35% (European Commission) meaning almost 28.000 additional tons per year. 2. Consumption: the imports of Spain for the frozen fruit market have an average annual growth between 2012 and 2016 of 7,5% jumping from 219.000 MUSD to 291.000 MUSD in those years. (Zambrano Achi and Pozo Burgos). 3. SOM: Initially Amazonas Eco will focus in Cataluña, therefore the market size is given by the population size and the average price and consumption of nectars and fresh juices and soft drinks. Combined the total expected market size would be 75 MEUR (“Últimos datos de consumo alimentario”). After defining a reachable scope in a SOM and Colombia's production capacity the company expects sales of 100 tons/year with an income of 1.2 MEUR. The Operational model is build under 3 main pillars: Farmers, Pulp fruit producer in Colombia, then imports to Spain followed by storage in a warehouse and distributed through a third part logistics service provider reaching Organic markets (preferred channel of main segment) and consumers. Financial model is done by identifying needed assets and operational expenses using marketing analysis to defined expected sales and required inventory. With this financial statements are build for 3 years followed by Net present Value exercise and break even point. This company will request 390,000 EUR of equity. According to the assumptions the NPV of the project is positive therefore, it is decided to go forward with it. The IRR is 15% meaning that NPV will be negative when the cost of capital is higher than this. Break Even point is reachable at 75.500 kg in one year keeping the cost structure. Statement of financial positioning, comprehensive income statement and cash flow statement are built under a conservative model with the assumptions given above where an organic growth is expected for this business holding positive income and cash flow since year 1.

Impreso en el que un grupo de católicos se manifiesta en contra de las publicaciones de El amigo del pueblo, que a juicio de quienes escriben, son virulentos, seidiciosos y sanguinarios por estar en contra de los principios que profesan.

Impreso en el que un militar anónimo realiza varias críticas al editor del periódico El Correo, por haber publicado varios números alusivos a las batallas y guerras en la zona de Pasto, sin antes verificar la información. En él se corrigen varios puntos y se invita al editor a ser más cuidadoso con la publicación.

Impreso en el que un ciudadano francés se manifiesta en contra del redactor del impreso El amigo del pueblo, por inmiscuirse en temas de política y, además, hablar mal de quienes habitan en la Nueva Granada siendo extranjeros.

Impreso en el que se critica al editor del periódico Correo de la razón, por las publicaciones que hizo en contra del catolicismo y la religión. El mensaje se envía luego de que este periódico se manifestara a favor de la insurrección de Pasto y de la independencia religiosa, que da pie a muchas críticas contra el catolicismo.

Contabilidad de activos con NIIF es un texto diseñado para estudiantes de contaduría, escrito en un lenguaje sencillo y fácil de entender con suficientes ejemplos desarrollados. El texto aplica la matemática financiera cumpliendo con los requerimientos de las NIIF, implementada con la herramienta de Excel, en forma práctica y sencilla.Aplica la metodología de enseñanza estipulada por las Normas Internacionales de Educación o Formación en Contaduría (IES), diseñadas por la Fundación Internacional de Contadores (IFAC), convirtiéndose en una herramienta básica en la formación del nuevo profesional en contaduría acorde a las exigencias de los estándares internacionales.

Este libro no pretende sustituir al maestro: es indispensable una presencia activa en el aula, pues las explicaciones del profesor, las preguntas que el alumno haga y las aportaciones de los compañeros de clase siempre enriquecerán el aprendizaje. Contabilidad es un texto sencillo y accesible para aprender esta asignatura. Su propósito es ofrecer a los alumnos un panorama de los aspectos fundamentales de la materia que debe conocer un buen usuario. El libro está estructurado en diez bloques y un apéndice. Incluye ejercicios variados y graduados en complejidad, así como actividades de comprensión de lectura al final de cada bloque. Todo ello ha sido seleccionado pensando en los estudiantes de bachillerato.

Abstract: The Pulp Fruit Imports and commercialization from Colombia to Spain Business Plan is a project that aims to support the solution of 3 main challenges in Colombia (Organic food waste, Ex-warriors from peace accords signature returning to society trough farming opportunities and life quality improvement to current farmers) while needs from Spanish consumers are satisfied. This last ones, after the pandemic, increased their awareness of consuming responsibly, which means protect their health and the environment at the same time the want enjoy a convenient and natural drink to join their meals and that allows them to continue with their life rhythm. For that reason, Amazonas Eco offers a range of exotic fruits that are transformed into pulp fruit through a local strategic partner with Bio certifications, then transported to Spain to be sold through the customer's preferred channels. This business plan includes a bibliographical study that uses Colombian and Spanish available data from different authorities combined with a filed work survey conducted to Spanish consumers that was used afterwards to develop case of study of Marketing Analysis using Statistical tools such as Multiple regression and Conjoint Analysis. These both supported to define main market trends, STEEP and Porter Analysis and marketing strategy (Segmentation, Price, Placement and Promotion). Furthermore interviews were done to a current exported and producer of pulp fruit from Colombia and to and Spanish expert profesor in logistics, these last interviews supported to define business model, Operational model and Financial forecasts. The principal market trends are explained into 3 main categories: 1. Sourcing: Exports from Colombia to the EU in organic food grew from 2019 to 2020 by 35% (European Commission) meaning almost 28.000 additional tons per year. 2. Consumption: the imports of Spain for the frozen fruit market have an average annual growth between 2012 and 2016 of 7,5% jumping from 219.000 MUSD to 291.000 MUSD in those years. (Zambrano Achi and Pozo Burgos). 3. SOM: Initially Amazonas Eco will focus in Cataluña, therefore the market size is given by the population size and the average price and consumption of nectars and fresh juices and soft drinks. Combined the total expected market size would be 75 MEUR (“Últimos datos de consumo alimentario”). After defining a reachable scope in a SOM and Colombia's production capacity the company expects sales of 100 tons/year with an income of 1.2 MEUR. The Operational model is build under 3 main pillars: Farmers, Pulp fruit producer in Colombia, then imports to Spain followed by storage in a warehouse and distributed through a third part logistics service provider reaching Organic markets (preferred channel of main segment) and consumers. Financial model is done by identifying needed assets and operational expenses using marketing analysis to defined expected sales and required inventory. With this financial statements are build for 3 years followed by Net present Value exercise and break even point. This company will request 390,000 EUR of equity. According to the assumptions the NPV of the project is positive therefore, it is decided to go forward with it. The IRR is 15% meaning that NPV will be negative when the cost of capital is higher than this. Break Even point is reachable at 75.500 kg in one year keeping the cost structure. Statement of financial positioning, comprehensive income statement and cash flow statement are built under a conservative model with the assumptions given above where an organic growth is expected for this business holding positive income and cash flow since year 1.

Impreso en el que Agustín Núñez critica el abandono en el que el Estado tiene a la aduana de Cartagena. En el documento se argumenta que en el Congreso de la República se ha dado prioridad a las aduanas de Cúcuta y Santa Marta, dejando de lado los requerimientos del mismo órgano en Cartagena.