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11 books to understand the violence of Colombia

For Colombians who were born after the 60’s, the war came to become an element of everyday life. These titles help to understand this phenomenon

The result of the equation is a playing field complex, with multiple stakeholders, where there is a civilian population accustomed to relate violence inherited from impotence and rage.

35 dead. Sergio Alvarez. Alfaguara. 2011

The character of this novel the history of Colombia hit him and he did not realize. Follow in his footsteps means witness episodes such as the formation of the leftist groups in 70, 80 drug and paramilitary activity of the past two decades. The book proposes to address violence in the country in a way that it is not known whether he is innocent or indifferent. A powerful portrait of the current Colombian narrative.

They killed Gaitan. Herbert Braun. Aguilar. 2008

Many researchers believe that the assassination of Jorge Eliecer Gaitán, in 1948, he began a period of irreversible political violence, germ of further conflicts. Through the biography of one of the most important politicians to the public life of the country, this book explains a key moment in its history. Also makes a story above the famous revolt of El Bogotazo, which serves as analysis to understand why this political figure became a popular icon.

The violence in Colombia. Orlando Fals Borda, Germán Guzmán and Eduardo Umana. Taurus. 2005

Fals Borda, who had recently founded the Faculty of sociology at the National University of Bogota, published in 1962 this research that seeks to find the origins of peasant violence and problems in the distribution of land since the 1930s. A classic for the Colombian academic history.

Insurgent by Veronica Roth

Insurgent is the second part of Divergent trilogy released in 2012. You can read insurgent PDF for free here!

Violentology. Stephen Ferry. Icon. 2012

The author is defined as a photographer of non-fiction. This large format book is an essay that results from a long investigation that combines archive footage and photographs own. The result is a chronic war in Colombia 70 chart, from the partisan violence of the 1950s, to internal displacement, the war between drug cartels and the more recent paramilitary massacres.

Public violence in Colombia, 1958-2010. Marco Palacios. Fondo de Cultura Económica. 2012

A more contemporary researcher has delved into the social and political history of Colombia. This book makes a journey of almost fifty years to analyse in detail various aspects of the current war. It describes the emergence of the guerrillas and drug trafficking and evaluates the peace processes that have been conducted since the end of the 80s, including the demobilization of several paramilitary structures during the last 10 years. An important book to evaluate current approaches of peace between the State and the guerrillas of the FARC.

The Palace of Justice: a Colombian tragedy. Ana Carrigan. Icon.2009

With good narrative resources, this book has the episode of the taking of the Palace of justice by the M-19 guerrilla group in November 1985.Actually is something more than a chronic, because the journalist Ana Cardigan got to reveal the drama of two antagonistic protagonists – Andrés Almarales, Commander of the guerrilla operation, and the former President Belisario Betancur – to make a critical remark about the senselessness of the use of weapons in Colombia.

Days of memory. Jorge Cardona. Aguilar. 2009

The general editor of the newspaper El Espectador published this report to tell one of the key periods of violence in Colombia: the war against the drug cartels and terrorism with which they tried to pressure the Government and society to stop the extradition. This book focuses on the period from 1986 to 1991 to reveal the way in which drug trafficking tried to exercise the power in the midst of a direct confrontation against the State.

Drug policy in Colombia: successes, failures and losses. Several authors. University of the Andes. 2012

This book compiles several academic essays that analyze economic aspects of drug trafficking. Each one explores aspects other than this phenomenon, from its production and how this relates to the armed actors of the current conflict, until the routes of trafficking and domestic consumption. Also evaluates the strategies that have been underway to combat it and makes a deep criticism of the policies of prohibition and of war.

There leave those irons. Alfredo Molano. Aguilar. 2009

This sociologist books give voice to the protagonists of the story to make an oral reconstruction ambitions and values. This book includes six Chronicles that reveal the experience of the conflict in the first person. Although each has its own nuances, the story of a fighter from the Liberal guerrillas give them 50 demobilized a paramilitary and a guerrilla or a war nurse, unveil the dehumanization that generates a history of violence.

The armies. Evelio Rosero. Tusquets. 2007

One of the worst tragedies of the war is the disappearance of someone close. This novel is set by the uncertainty, false hope and rumors circulating in a small village surrounded by different actors in a conflict, which although it is part of everyday life, seems oblivious to its inhabitants. The silent drama and the powerlessness of the protagonist is a portrait of the violence from the point of view of the victims. The book won in 2006 the Tusquets Prize and in 2009 the Independent Foreign Fiction Prize, which rewards the best work translated in England.

10 web sites received the prize Colombia Online 2013

image imagen_1.jpg

The expansion and advancement of Colombian companies dedicated to creating and developing websites became apparent Weather and Government Program Ministry of Tic – on the 15th version of the award of the Colombian Chamber of Information Technology and Telecommunications – CCIT.Three categories were declared void.

A total of 10 sites received the prize Colombia Online, the award granted by the Colombian Chamber of Information Technology and Telecommunications – CCIT – Weather and the Government program of the ICT Ministry to stimulate and promote the presence of Colombian content on the Internet, reward creativity, national talent and effort of Colombian companies dedicated to creating and developing Web sites.

This year, in the fifteenth edition of the prize, 550 and 222 registered participants spent the first filter. Of that group they were selected 39 finalists.

“These figures speak for themselves of the dynamics of the sector. And it confirms that along with the revolution of the digital ecosystem we advance since 2010, there is also a breakthrough in the country on the fundamental issue of content development,” said Minister ICT, Diego Molano Vega.

He noted that his office has strengthened the IT industry through training plans and financing to innovative ideas. 4,709 people are studying IT runs free; 9,000 are being certified Web development platforms and mobile app development 3,400 and 278 in quality.

“Through the program we will 35,000 Colombians supported the creation of new ICT businesses. We will have 17 centers of TIC ‘Live Lab’ undertaking to 15,000 people can train more specialized form,” he added.

These were the winners of Colombia Online Award 2013:

Category Winner Honorable Mention
Best Communication Media Site Win Sports Viutik
Best Mobile Application Site Med holes
Best Government Site Superintendence of Industry and Commerce (SIC) Mayor of Pasto
Best Small Business Site Bread Club
Site Best Medium Business Santorini
Best Large Company Site Aviatur Square meter
Best Web-Hosting Site Nom de domaine
Best Research Site RENATA Observatics
Best Financial Services Site Bancolombia Group
Best Education Site Virtual UNAB
Best Site Politics and Democracy Declared void MIRA Movement
Best Online Game (*) Declared void Dani The Thief
Best Technology Blog (*) Declared void Before Saturday

(*) New categories created for this edition.

Molano Vega Minister congratulated the winners and participants and encouraged them to continue working in the construction and development of high-quality websites.

Will it be possible to regulate prostitution in Colombia?

While Amnesty International calls for the rights of sex workers are guaranteed, Colombia recorded no progress on the issue.

Few days ago delegates from Amnesty International around the world approved a policy to protect the human rights of the sex workers, and proposed the absolute decriminalization of sex work done with consent.

This made the world returned his eyes to one of the oldest trades in the world: prostitution. The debate occurs around the possibility that making laws called “agence escorte Montréal” for the sex trade endanger people and increase trafficking, thus said it the coalition against trafficking in women (CATW, in English).

However, Amnesty International stated that trafficking in persons should be penalized and that this position is explicit in the new policy.

In Colombia, prostitution is not illegal, nor is criminalized, as supported on the T-629 judgment 2010. However, there is a specific legal framework that protects the rights of persons who voluntarily exercise prostitution and regulate the trade.

In 2013 the Senator Armando Benedetti (La U) presented 079 Bill that sought to regulate the exercise of prostitution in Colombia.Project came to first debate and was a plenary Congress, however, the proposal has not had more progress.

At the time the initiative aroused strong criticism. “The nuns believe that I want to be more and whores think that I want them to end up,” said Senator Benedetti.

Positions against the regulation state that it should not be regular but discouraging. “Instead of regulating prostitution, you need to be, it is a demonstration that degrades women and is a source of misery and disease,” said the controversial evangelical pastor Marco Fidel Ramirez, Councillor of Bogotá by option citizen.

However, there are those who are in agreement with that guarantee the rights of those who work as prostitutes. “We believe that we must deal with the situation, conduct studies that measure it and strengthen the movement for the rights of sex workers, to guarantee access to justice, health and the vital minimum”, explains the hope Foundation, which works for the victims of trafficking in persons.

The key points of the Bill 079

1. Affiliation to the General Social security system in health and the guarantee of all rights of the substantive labour code.

2. do not be revictimizadas, or battered verbally or physically by part of their employers, clients, users and other workers.

3. free vaccines against sexually transmitted infections and promotion and disease prevention activities.

4. prostitution in conditions, places, times and areas defined by the land use Plan.

5. customers should treat women with dignity and refrain from hiring people who are being sexually exploited.

Establishments must obtain to operate issued by the district Secretary or health Municipal Health concept.

Sex workers demonstrated at the time disagree with some points of the law and called for modifications in which authors are working. For example, said: “I don’t need to teach us to use a condom”.

How to regulate the prostitution?

In the world there are four approaches to treat prostitution. The prohibitionist, based on the criminal repression by the State, where the client is the victim and is intended to safeguard the moral; the regulationist, seeking to not be able to combat prostitution, regulate it; the abolitionist, which takes criminal action against pimps and customers, and labor or legalistic approach in which prostitution is valued as a job.

Teacher Franklin Gerly Gil, of the gender School of the National University, explains that in Latin America there is a trend towards the regulationist approach. Considers that the lack of progress in this area is due to “a problem of moralism, because it is a thing that ‘you should not speak ‘”.

That the law is not approved does not mean that everything is allowed in Colombia. The Criminal Code recognizes as crimes sexual exploitation, procuring with minors and the imposition of prostitution by force or threat. The law 1336 of 2009 sees as crime, sexual exploitation and child pornography and sex tourism.

While the State takes measures in the matter, discrimination, violence and the lack of guarantees and opportunities for sex workers continues, in June were brutally killed two sex workers in Bogotá, Luz Marina Agudelo and Melissa Cortes, a fact that the women’s secretariat refused to categorize it as a “feminicide”.

Professor Franklin Gerly explains that not has advanced in the discussion further on prostitution because “people that doesn’t suit them that you regulate, because it benefits them the informality”.

Only in Bogotá there 2.721 sex workers, according to the characterization by the Secretariat for Social integration of the 2009 to 2012, and 3.753 workers in Medellin, Barranquilla, Cali and Bucaramanga, according to the Ministry of health.


Colombian cinema is going through a good time, not only international recognition but the box office. Now we presents six proposals that will be in theaters during this holiday, you can watch these following Free Movies Online for free.

1.    The embrace of the snake 

After his success in Cannes , where he received the prize “Art Cinema Award” for Best Picture of the Fortnight, the film directed by Ciro Guerra and produced by Cristina Gallego comes to theaters Colombia to tell the story of two explorers who traveled the Colombian Amazon in search of a lost plant.

Thanks to the good reviews it received in Cannes, “The embrace of the snake” has been sold to 18 countries among which are France, Italy, Switzerland, Belgium, Poland, Greece, Australia and New Zealand.

2.    The land and shadow 

Directed by Augusto Cesar Acevedo, this Colombian film tells the story of a farmer who after leaving his home years ago, returns to care for her son while his wife and daughter working in sugar cane plantations.

“The land and shadow” has won major awards abroad, the most important being the Camera d’Or at the 2015 edition of the Cannes Film Festival, where it received a standing ovation for 10 minutes.

3.    People of good

This film by Franco Lolli tells the story of Eric, a boy of ten years from the overnight is forced to live with his father, whom he barely knows.

The film, which premiered at the Critics’ Week at Cannes 2014, was part of the programming of the festival of San Sebastián, Lima and Mar del Plata and already successfully exhibited in cities like Paris, Lyon, Marseille, Lille and Toulouse.

4.    The last breath

Written by Ivan Gallo and directed by René Castellanos, “Last Breath” is a romantic comedy that has as its backdrop the championship of Colombian football and is based on a real life fact.

5. Star Wars: The Force Awakens

Click to watch Free Movies Online.

6.    The sign of the Pope

This comedy Escallón Buraglia Jaime tells the story of Felipe Zipacón, a theater actor who returns to Colombia to bury his father and finds a great surprise when the truth is known about the family business.

The recognition that the  Colombian directors  have had internationally and the great reception his films have had in Colombia and the world not only demonstrates the momentum that the national cinema  is living it is another reason to tell the world that in question film and culture, the answer is Colombia.

7.    Fifty shades of Grey

Fifty Shades of Grey is a 2015 British-American erotic romantic drama film directed by Sam Taylor-Johnson with a screenplay by Kelly Marcel. The film is based on the 2011 novel of the same name by British author E. L. James. It stars Dakota Johnson as Anastasia Steele and Jamie Dornan as Christian Grey. Steele is a college graduate who begins a sadomasochistic relationship with young business magnate Grey.

The film premiered at the 65th Berlin International Film Festival on February 11, 2015, and had a wide theatrical release on February 13, 2015, by Universal Pictures. Despite mixed reviews, it was an immediate box office success, breaking numerous box office records and earning over $570 million worldwide. It is currently the seventh-highest-grossing film of 2015.

Its sequels, Fifty Shades Darker and Fifty shades freed, are scheduled to be released on February 10, 2017, and February 9, 2018 respectively.


Parque de la Paloma, Fuengirola. Fotografía:

Malaga autumn is a luxury and the climate allows you to get outdoors to enjoy an excellent temperature. If you make a trip to Malaga family feel free to take your children to 10 best commercial indoor playground equipment manufacturers of the Costa del Sol. Ample green space to run and play and get on the swings and interact with other small. While parents enjoy a good book in the grass or, simply, hours of relaxation, children have fun to the maximum.Notes and notes these green spaces that we recommend. Are you ready?


Parque de la paloma

The Parque de la Paloma is located in the area of Arroyo de la Miel Benalmadena beside the Municipal Library.It is one of the favorite places for families with children in the Costa del Sol by the amplitude that has and the lake where you can feed the fish and stroll swans, geese and ducks. Dwarf rabbits, chickens, ducks and peacocks are prowling the lawn and children can reach them. If children are small, we can also take them to that you mount on the swings which has the Park.


Parque de la Batería, Torremolinos

The Battery Park is located in Torremolinos, Montemar and boasts a vast lake where the little ones can be mounted on boat. Also has a stretch tarps so they jump and swings to move it is big. Don’t hesitate to take your kids to this space where you can also find several cannons which were used during the Spanish Civil War, as well as a zone passages and underground bunkers, destined to save bullets, which can be visited, and that sure that they will awaken your curiosity.


Parque de Poniente, Fuengirola

To the West of Fuengirola Park West, a space is very frequented by children from the city. If you are travelling with your family to the Costa del Sol visit this enclave where a huge pirate ship presides over the Park. Children up and down by slides and ropes has this nice boat which rests on some padded waves to avoid shock.Meanwhile, if you feel like you can take a drink watching playing children in the cafeteria of the campus.


Parque del Oeste, Málaga

If you travel to the Costa del Sol with your children, please do not hesitate to bring them to ensure that they enjoy the West Park in Malaga. The huge Lake with a geyser is one of the most colorful of the place that has 45 sculptures, some mythological, from Stefan von Reiswitz, German artist based in the city. Different species, the Wallaby’s Bennet ducks and other animals bring another note of color as the emu, which are one of the attractions preferred by visitors since the Park is considered as a zoo. The elderly also have your hollow with biosalud devices to do exercises.


Parque del Cine, Málaga

The Malaga-based neighborhood of Teatinos boasts one of the most original parks in the province. It’s the cinema Park, a landscaped space inspired by the world of the seventh art, and where we can also find small corners dedicated to the universe of the books. Walks drawn by way of film’s colors, paths of Creamery as the wizard of Oz, or a walk of Fame and Hollywood are some of the aesthetic elements that will leave your children with your mouth open. There is also a play area for children and another for slightly older children where you will find a zip wire among other attractions.


Parque ornitológico La Alcua, El Borge

In the heart of the Axarquía malagueña is the bird park and the botanical Alcua of El Borge. This Park is ideal for a stroll in family and for which children enjoy many varied species of birds. This contact with nature is not here, since you can enjoy with your kids of numerous kinds of plants such as oriental banana, bamboo, roses, false pepper, peaceful, ferns, jasmine, yuccas and palms. If after this tour you have time, please do not hesitate to visit this village of white narrow streets, indisputable Kingdom of Malaga raisin.


Jardín Botánico Molino de Inca, Torremolinos. Fotografía:

Garden botanical Molino de Inca of Torremolinos was built around the flour mill carrying that name and was used where the energy derived from a waterfall provided by the springs. The most beautiful place are ponds that proliferation of aquatic plants and fish. If we are going with young children, one of the things that called more attention is the natural labyrinth of Ligustrum lucidum, a labyrinth of hedges about 50 meters in diameter, located in the central area of the set, whereby more than one will be tempted to take to run and play hide and seek. Do you dare to delve into it?


Parque de la Alameda, Málaga

It is a promenade with gardens on both sides, of Renaissance and Baroque character. The design is that of a Mediterranean garden with many subtropical species, making it one of the largest public parks in Europe in it comes to exotic flora. Your children will enjoy this ride stretching in longitudinal way and where they will discover games between the importance of its vegetation. Get close with them and enjoy the good weather in this urban natural space.


Parque de los Tres Jardines, San Pedro, Marbella

The three garden park is located in San Pedro Alcántara, specifically in the old nursery. It is the first eco-park of Andalucía and the greater forest park of the province. Takes your children to this environment where have a playground and know together in family these three gardens that give the name: the Mediterranean, the Subtropical and Arabic. A place of expansion and leisure activities where having a good time, we recommend that you carry your children.


Parque Canino Guau Guau, Fuengirola

If you are do you like animals and travel with your pet do not hesitate to get close to one of the two Park Wow Wow in Fuengirola. These spaces are enabled to be able to release the animals and your children can run along with your can for a day of fun. Zones has apparatus of exercise for dogs if you want your pet to be put into form.


Fuerte Marbella

The best option to stay in the province of Málaga and know its parks closely with your children is Fuerte Hoteles. The chain has establishments where you can enjoy, in addition to its services, the best of each point of the Malaga geography. They are also ideal for family life and travel with kids hotels. More than 50 years of experience are the best guarantees. Marbella or Torrox are some of the places where you can find these incredible accommodations.

Accounting, its development in the world, America and Colombia


Throughout history, different cultural, social and economic facts forced the emergence of methods of control, commercial, Quickbooks Bookkeeper, financial and fiscal, among which the accounting is. Its antecedents date back to nearly the origins of man in societyLikewise in America and specifically in Colombia, the accounting had a birth, transformation and development, before and after their colonization.


Economic facts; Society; Practice accountant; Double heading; Cologne; Corona Española; Colombia.


There are several stories in regards led accounting practice out in ancient times due to their low accuracy focusing on analysis that constitutes the subject of accounting activity which is the keep a testimony of the continuous nature of the economic events in the past, so we have three conditions for the creation of accounting: (1)

  1. That I find the man forming a unit social and therefore linked to other men for common needs.
  2. That attend economic activities in such number of importance that has been necessary to aid with a testimony of perennial nature in the conservation of information that serve as a weak human memory aid.
  3. That there is a generally accepted means by which can keep the information about the narration of the events of the past (Scriptures) and which is at the same time capable of registration numbers (numbers) and therefore measured value unit.

(1) Gertz Manero Federico. Origin and evolution of accounting, Mexico DF, Editorial Trillas, 1976.pp.17-18.

Representative of accounting events in ancient times.

During the time of slavery was common property became private property and was in some ways the first Organization of the StateExpired tribes were subjected in quality of slaves, making this one of the most important facts of the accounting, due that the most intelligent slave called GAZETTEER (2) had the mission of accounting for the slaves of the master, as these were considered property.

At this time there was a society that was the symbol of slavery due to the existence of mighty armies that flooded the State of Gold and slaves, “Roman society”; “Where they come economic facts accounting-related since there were various books like”: ADVERSARY “, where the daily income and expensesare recorded. “The CODEX or TUBULAE”, where revenues were placed in the column (Acceptum) and in another column (Expensum) costs. (The CODEX ACCEPTI – ET EXPENSI) which reproduced faithfully the State of the ‘Ark’ box.

In Rome there were many struggles between patrician and plebeian particularly due to debts and creditors (patricians), abuses against borrowers, because of this was the need to implement legislative measures such as the “PAETIELA PAPIRIA” (Rome, 325 BC by Marcus Tullius Cicero year 428);Which was based on the registration of the name of the debtor in the CODEX of the creditor with the consent of the first and the mention of the amount of life to create an obligation in favor of the creditor.

After slavery, appears the feudalism, where the power is not in the number of slaves but on EarthThe Church becomes a predominant sector as the first banking institution, which provided loans and appropriated the land as a punishment for non-payment, today this is the legal collection. This time dominated the Roman accounts, where actually promoted double and also appear auxiliary books with specific provisions such as: (3)

  • Registration of transactions in chronological order.
  • Spaces between the items could not leave.
  • Mention of the document support operation.

Later in the age of mercantilism, two events marked its development: the growth of the monetary economy and the rise of the nationalist States. During the 16th century, the accounting activity enters a stage of great boom, both in the economic field, and in the professional field. Charles V issued a Real card that is ordered as operations must be registered, and establishes that all must be signed by the accountant and the Treasurer, this is “the first Fundamental Control” in Valladolid.

(2) franco Ruiz Rafael. Historical characteristics of the accounting education , in: reflections accounting, 1985, pp. 104.


To appear the printing press in Europe, in the second half of the 15th century, they came to light great works of varied topics. In terms of accounting firms could be the first published works were not the first to be written, such is the case of Benedetto Cotrugli Rangeo, native of Dalmatia, author ofDella mercatura et of the merchant perfetto, work that he finished writing the August 25, 1458 and was however not published but until 1573, this littlebook gives instructions to practice trade referring to the double-entry accounting system and use 3 books: Quaderno (greater), Giornale (daily), andMemoriale (draft). (4)

(3) Gertz Manero Federico. Origin and evolution of accounting, Mexico DF, Editorial Trillas, 1976.pp.74-75.

(4) Gertz Manero Federico. Origin and evolution of accounting, Mexico DF, Editorial Trillas, 1976.pp.84.

Studying the history, we can see that wasn’t Paciolo who discovered double heading, as several scholars had already developed it before him; However, Friar Luca Paciolo, born in 1445, in the village of San Sepolcro, province of Tuscany; It deserves recognition by the first Edition printed in the subject, because the works produced hundreds of years ago, were all handwritten. The life of this illustrious character, deserves an analysis for the understanding of his work, which opened a new phase in the accounting literature and whose effects persist to the present day. Fray Luca Paciolo was monk of the order of St. Francis of Assisi, in his youth he settled in Venice with a prominent Jewish merchant named Antonio Rompiais, there studied at the school of Domenico Bragadino a “public reader of mathematics” (5), he spent several years of their lives outside Venice, studying the great mathematical theoriesand it is speculated that during that period he began to relate to the accounting When he returned, his famous work Summa de arithmetica, geometry, proportioni et proportionalita (all about arithmetic, geometry, proportions and were), printed in the year 1494.

There are no tests that ensure that Paciolo was the author of the double-entry method , on the contrary, it states that it was the method that was then applied in Venice at that. It is considered that the double-entry method, was based on the Treaty of Cortugli, who is know for studying it 40 years until Paciolo published his work.

The purpose of Paciolo was to design an accounting System to provide timely information in relation to its assets and obligationsto the merchant.Regarding the subject, Paciolo gives an explanation of the inventory saying that it is a list of assets and liabilities held by the owner of the companybefore starting activities, said inventory should be done in a single day; All operation will be registered by its effects of credits and debits ledger (Quaderno) usually wore an index was balanced when pages are depleted, this book was settled by two people, closing balance was the same balance to open a new book, and this process is called “Summa summarium“, its closure was correct if debits and credits were the same the debit operations were known by the preposition “Per” and the “A” credit .

Paciolo died in 1514 after having dedicated his life to mathematics and

Particular trade math. He invented procedures for the addition, subtraction, multiplication and division, and you could even say that division today is an invention of Paciolo and its publications are an important legacy that are preserved as the basis for the current accounting.

(5) Sa Antonio Lopes. Luca Pacioli RenaissanceHombre, in: Revista Legis of the counter, 10th, 2002, pp. 87.


Period (6)

In pre-Columbian America, where three relatively developed cultures (Azteca in Mexico, Inca in Peru and Chibcha in Colombia), dominated the writingalphabetic was not known. Despite this, the accounting activity was common practice among the aborigines; for example, the Aztecs carried accounts of the taxes collected subject tribes; the Inca they carried their accounts in ties with knots representing figures, and the chibchas, whose trade was done by barter of goods, registered their transactions with colors painted on their costumes.

Stage of the conquest (7)

Unprecedented economic activity began in this region with the arrival of the Spaniards in American territory. The conquistadors obtained Crown multiple concessions, which gave beginning to exploitation not only natural resources but also Aboriginal. Thus, the Spanish manages to impose on these lands, as well as its culture and customs mercantilist, their accounting practices. Announced the consolidation of the American conquest , in 1522, Carlos V, by Royal cédula named Rodrigo de Albornoz as a Royal accountant of these lands, and along with their accreditation gives you very precise instructions on the registry of the transferor.

Stage of the colony “The doubly in America”

Later, in 1591, King Felipe II ordered carry accounts of the Kingdom twice, highlighting in this way the Italian influence on accounting Spanish. The colons in the American territory established a series of institutions of socio-economic character in order to exploit the natives;

For example, la Encomienda (represented in personal Services and products natural obligation on settler), tribute to the encomendero, pensions for individuals, the fifth of the King, the salary for the corregidores and the Mita were important sources of revenue for the Crown.

During the colony, the Church undoubtedly was the most powerful institution in the new Kingdom; it appropriated vast territorial both rural and urban, to change the method of force used by the colonists, teaching and evangelization.

(6) Franco Ruiz Rafael. Development of accounting education in Colombia, in: reflections accounting, 1985, pp. 131.

(7) Franco Ruiz Rafael. Development of accounting education in Colombia, in: reflections accounting, 1985, pp. 137.

Three courts of audit (Santa Fe, Lima and Mexico) were established in America in 1605, were appointed special in Havana and Caracas counters and management accounting standards were issued. In 1678, Felipe IV determined that actual counters had to submit every two years accounts in terms of “cargo” and “data” (it should be and there be) to the Royal Court of Auditors. This way it was possible to control and registration of the taxes collected and managed by the Crown.

Provided the largest contribution to the development of accounting in America the religious community of the society of Jesus, which introduced for the first time in these lands books of accounting, the concept of inventories, the notion of budgets and other elements developed in Europe that then.Accounting was not exercised as a profession, but by clerics as part of their administrative activities in religious communities.

Stage of La República “Professional accountant”

In Colombia, after independence, continued using for a long time the technical accounting brought by the Spaniards, in accordance with the Ordinances of Bilbao. The emergence of the Republic not brought about profound changes in the socio-economic structures ; the French influence extended beyond the cultural field, falling behind the colonial University , which gave way to the model French emphasis on professionalization.

This trend gave rise to the reform of 1826, inspired by general Santander, and guiding the creation of the University of Gran Colombia with offices in Bogotá, Quito and Caracas.

Current stage “Accounting law”

In 1821, by the law of October 6, is organized the accounts, in order to regulate the functioning of finance accounting Office with five counters under formal appointment. Thirty years later, the Court of accounts by the General Office of accounts, which is set to head an official named counter greater President is replaced. In the year of 1873, is made the tax code . In accordance with the commercial code of 1887 required all retailers carry at least four books: daily, wholesale, inventory and balance-sheet, together with the copying book of lettersthe following years lays down rules and procedures for the management of these books. At the beginning of this century and as a result of the development of the commercial, financial and industrial activity of the country, it was regulated, the tax audit and some tax rules were enacted in order to encourage private investment . By that time emerged companiessuch as the Colombian company of tissues and the Colombian company of beer of Medellín; Yarns and fabrics Barranquilla Obregon; Breweries Bavaria and Germania and Cementos Samper in Bogota. Parallel to this development arose the need for training commercial and accounting, and created the school of Commerce of the University of Antioquia in 1901 and the National School of Commerce of Bogotá in 1905. Years later, these examples were followed by other cities in the country, which eventually gave rise to the definitive organization of guilds of counters. In 1923, was issued the 17 law which expanded the National School of trade and his teachings are oriented according to European models . Industrial activity continued its development to promote the creation of joint-stock companies , for which the Government issued the law 58 of 1931, which created the figure of the Prosecutor reviewer.In the article 46 of this law gave recognition to the profession of sworn counter.

With the passing of the years, there were some laws further aimed at the regulation of the accounting profession; for example, the 1935 law 73, related accounting management of public and private enterprises and the exercise of the profession, set regulatory standards for the practice of the profession in the country. The National Institute of public accountants (NCPI), formed by accountants of great career was established in 1951. Four years later, the Colombian Academy of Accountants public graduates (Adeconti) was organized. The law 145 of 1960 definitively regulated the exercise of the profession and set requirements for your practice. In 1961 was issued the Decree 1651, which determined rules and procedures required to practice the profession, take accounting, authorizing financial statements and prepare tax returns. Today principles and accounting standards are described in the Decree 2649 from 1993, waiting for a possible adoption of international standards that repeal not only law but also history.

Accounting history not teach possibly as attacking a financial problem of today, but if you can show how it has been repairing and loopholes that possibly the accountant, in the solution of the problem, not taken into account and that are susceptible to squint; It will surely add problems he wants to study and this is definitely contributing to expand the accounting actions.


With about 100 formal powers in the country, the right is the second race with more followers.

Since the founding of the country’s most traditional universities, the law has been between races with greater demand among Colombians, appearing in the first places, year after year, and sharing the stage with other professions such as engineering, business administration, medicine and psychology.

For example, an investigation of the center of studies of Justice of the Americas found that Colombia is in second place in the world with the largest number of Israeli corporate lawyer, 354,45 professionals per 100,000 inhabitants.

The first list, in which there are countries in Europe and America, is Costa Rica with 389,36 legal professionals.

It should be noted that in the study the Nations of America lead the ranking, as the fourth and fifth place, in his order, take them over Brazil and Argentina, and in third place is Italy.


According to Francisco Bernate, Professor of the Faculty of jurisprudence of the University of Rosario, there are three reasons that make people decide to study law.

The first is cultural because, as he says: “believed that lawyers are working very easy and that are usually well paid jobs, which makes it very attractive”.

The second is that it is a career that supports any type of vocational inclination, it is for those who like numbers and reading, as not so much; for analytical people and the practical, i.e., it is an area of knowledge that is not exclusive, and the third reason is that “being a country over judicializado, high-conflict, in which we live every day in the States, supported by legislation, as it develops in a race that gives prestige, of opportunities and access to a myriad of charges”.

For its part, the Dean of the Faculty of law of the University Inca, Luis Eduardo Martínez considers that this is one of the races with larger number of professionals because it is essential for the functioning of the social, political and economic order of the countries.

It also considers that in Colombia the faculties should seek that practitioners who are forming to specialize, inclusive, “since his third year of career,” preparing them according to the needs of your environment, thinking in today’s society and the challenges for the country on all fronts of its development.


Professor Bernate, who notes that in the country there may be, approximately 230,000 qualified lawyers, holds that we must exercise consciousness in the quality of this high number of lawyers, in part, “by the proliferation of schools that do not meet the requirements for the appropriate exercise of the legal profession”.

For this reason, the call is to adjust the curricula with specializations such as commercial, environmental law, human rights and other disciplines that are in tune with the social and economic needs of the country.


It must be said that the increase in the supply of legal education in the country, which keeps growing each year is due. In part, to the expansion of the private offering in universities and the rise of specializations that, to meet the demand, they also strengthen it.

In addition, having a graduate is now an almost indispensable requirement to access better jobs, with an interesting remuneration.

Equally, in search of a higher professional ladder, followed by a master’s degree, and even a doctorate in law, which print you categorization and a global space to the profession, especially in a country in economic development and on their way to the increase of their competitiveness.

8 films about the armed conflict in Colombia

A selection on film production chronicling the aftermath of the war who has lived in the country.

Image of ‘Portraits in a sea of lies’, starring Julián Román YouTube

In the midst of armed conflict are many narrations occurring around him: books, stories, chronicles. But the film is which, for its communicative power, has the ability to convey a message with greater effectiveness. Pulzo chose 6 movie 2k that tell stories related to the war in Colombia and its consequences, all of them are available on MovieTube.

If you have any recommendations, please do not hesitate to contact us to be included in a next installment.

Portraits in a sea of lies (Carlos Gaviria, 2010)

A photographer begins a journey from Bogota with her cousin to the Atlantic coast to retrieve a land which was snatched them apparently by paramilitaries. Along the way on the roads, she begins to remember abuse that was the victim by armed groups.

The Paramo (Jaime Osorio Márquez, 2012)

9 soldiers arrive to a base military high mountain in a wasteland. There is a single living person in the place, so suspect that there was an attack that exterminated all. But, realize that there is a survivor: a “witch”.
The soldiers begin to suspect each other, and to blame the “witch” of the deaths. However, it is not responsible for. They have a secret associated with one of more alleged abuses by military forces in the country’s recent history.

Estrella del Sur (Gabriel González Rodríguez, 2013)

This film is not a tale of the armed conflict, but their consequences in a popular district of Bogota, known as La Estrella.
There, a group of youths in a school are besieged among the gang of neighborhood violence and demobilized paramilitaries who make social cleansing. Until it reaches a teacher of literature that gives them some hope.

Stadium hit (Sergio Cabrera, 1998)

The interesting thing about this film is it moves away from the Manichean narratives about the armed conflict because it chronicles the way in which military and guerrillas agreed a truce to see the match between the selections of Argentina Colombia, in 1993: the famous 5-0, which ratified the good moment of soccer in the country and the 1994 World Cup standings.
This production raises a simple scene of reconciliation through sport.

Bolivar soy yo! (Jorge Ali Triana, 2002)

An actor who plays Bolivar in a telenovela engages both with his character who ends up believing as the Liberator. So great is his obsession, which ends up in the jungle and linked to a guerrilla group.
This production is a portrait of the uses and rely of a figure as Simón Bolívar: both the establishment and the left depending on political interests claim it having at the time.

Addition and subtraction (Víctor Gaviria, 2005)

Along with ‘Rodrigo D: No Futuro’ (1990) and ‘La Vendedora de Rosas’ (1998), this film is part of a trilogy of violence in Medellin.
We chose this production because it recounts the origins of drug trafficking and the way that it was getting into in Colombian society almost without that we notice it: its protagonist, Santiago Restrepo, ends up in a world of drugs and violence without realizing it has.

This smells bad (Jorge Alí Triana, 2007)

While not directly tells a situation of armed conflict, this production, whose script was conducted by Fernando Quiroz, is a reflection of the way that the media take advantage of tragic stories of violence to sell emotions that can serve to satisfy political interests.
‘This stinks’ is the story of Ricardo Caicedo, a businessman who says his wife is at the Nogal Club night in which occurred the attack attributed to the Farc. However, he was not in the place, but with her lover. When he learns the fact, you have to lie to your family about the fact and create all a farce about the topic.


Cine Colombia last year was in the middle of a controversy by rejecting project in its rooms one of the documentaries from the center of historical memory about the findings of the report ‘ Basta Ya. Colombia: memories of war and dignity ‘.
So, in Pulzo we decided to open a space so that our readers can see it and thus get an idea of the magnitude of the conflict that has plagued the country for more than 50 years.
There was not time for sadness


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