https://revistas.ustabuca.edu.co/index.php/LEBRET <p align="justify"><em>Lebret</em> is a journal of scientific peer-reviewed articles. It is annually published by the Economics, Management and Accounting Sciences Division at Universidad Santo Tomás Bucaramanga, Colombia...</p> Universidad Santo Tomás seccional Bucaramanga es-ES Lebret 2145-5996 <p align="justify">"La difusión de la producción académica y científica que tiene la comunidad universitaria como parte de la misma, los destinatarios de la política editorial cuando publiquen obras con la editorial que por cualquier motivo no sean objeto de transferencia de derechos patrimoniales a la Universidad, en todo caso y por el solo hecho de la publicación conceden autorización expresa, gratuita, no exclusiva y permanente (por la duración legal del derecho patrimonial) a esta institución para la reproducción, distribución, comunicación pública de la correspondiente obra cuya titularidad posee. A cambio de tal autorización la Universidad se compromete a no hacer un uso comercial diferente del que se haya pactado para la edición concreta que da lugar a esta autorización (para cualquier uso comercial adicional la Universidad deberá llegar a un acuerdo expreso con el autor) y hacer el debido reconocimiento a los autores, indicar la fuente, los datos de la publicación de esta editorial acompañados del enlace a su página Web. La Universidad debe pactar con el autor su autorización expresa, para que el material pueda usarse extendido a los usuarios, mediante una licencia Creative Commons de reconocimiento no comercial-compartir igual (by-nc-sa)". Estatuto editorial. Universidad Santo Tomás. Seccional Bucaramanga.</p><strong>Licencia para la publicación de artículos</strong><p align="justify">El autor principal del artículo dispondrá de los Derechos Patrimoniales, para otorgar a la Universidad Santo Tomás, Seccional Bucaramanga autorización no exclusiva, limitada y gratuita sobre el mencionado artículo, para que, evaluado y aprobado sea publicado en la <strong>Revista Lebret</strong> en los siguientes términos:</p><ol><li><p align="justify"><!--1.--> El artículo mencionado es un documento inédito y original sobre el que se tienen los derechos de autor que permiten disponer de los mismos y en consecuencia otorgar esta autorización. En ese sentido el autor asume total responsabilidad por el contenido de su obra ante la <strong>Revista Lebret</strong>, la Universidad Santo Tomás Bucaramanga y ante terceros.</p></li><li><p align="justify"><!--2.--> A partir de la aprobación del tema por el Comité Editorial el autor desistirá de enviar el artículo a otras revistas. La versión que se remite será corregida de acuerdo con las sugerencias de los evaluadores, en caso contrario el autor justificará por escrito sus apreciaciones.</p></li><li><p align="justify"><!--3.--> La presente disposición de derechos patrimoniales, se hace en virtud de lo previsto en el artículo 12 de la Ley 23 de 1982, la cual consiste en autorizar a la Universidad Santo Tomás Bucaramanga, publicar el documento en la <strong>Revista Lebret</strong>, en el formato en que sea requerido (impreso, digital, electrónico o cualquier otro conocido o por conocer) y de igual forma, incluir la obra en los índices y buscadores que estime necesarios para promover su difusión.</p></li><li><p align="justify"><!--4.--> Lo dispuesto por parte del autor en el presente documento, se hace a título gratuito, por lo tanto, renuncia a recibir emolumento alguno por la publicación, distribución, comunicación pública y cualquier otro uso que se haga en virtud de los términos fijados.</p></li><li><p align="justify"><!--5.--> La autorización otorgada estará vigente a partir de la fecha de aprobación de la inclusión del artículo en el volumen y número respectivo de la <strong>Revista Lebret</strong>. El artículo será incluido en la versión impresa de la revista y en la página web de la misma, cuyo link es <strong>http://revistas.ustabuca.edu.co/index.php/LEBRET/index</strong>, así como en las diferentes bases de datos e índices en que se encuentra indexada a la publicación.</p></li><li><p align="justify"><!--6.--> Los autores le permiten a la <strong>Revista Lebret</strong> publicar información personal en su versión impresa y digital, estos son: correo electrónico, estudios realizados y vinculación laboral.</p></li><li><p align="justify"><!--7.--> En caso de obras colectivas, quien firma actúa en nombre de los coautores, y debe haberles informado previamente los términos de esta autorización.</p></li><li><p align="justify"><!--8.--> Los autores manifiestan que han tenido en cuenta aspectos éticos en la publicación relacionados con corresponsabilidad en el aporte de los autores, objetividad y cientificidad en la obtención y análisis de la información.</p></li></ol> https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2409 Edgar Javier Gómez Parada Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 7 9 10.15332/rl.v0i11.2409 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2410 This article aims to contribute to the theoretical analysis of informal employment and to the definition of criteria for its estimation. The discussions on the informality of work and the proposals for its measurement in Latin America initiated in the 1970s have been modified and extended as labor flexibility and precariousness have become more pronounced. The International Labour Organization (ILO) has studied the concept to provide new elements for understanding and measurement in both developed and developing countries. Here, the first perspectives on the informal sector and the theoretical-statistical evolution of the ILO are analyzed in order to reveal two routes for measuring informal employment that include wage employment as an essential category of the labour market. The paper concludes that the concept can be operational for analysing and estimating employment conditions in economies with different levels of development. Talina Contreras Dávila Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 11 35 10.15332/rl.v0i11.2410 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2411 Occupational Health and Safety in Peru: Law No. 29786, promulgated in 2011, is consistent with the importance of worker safety at work, assuming that it is who generates the income of families and is also a contributor to his work both in business income and at the macro level of the Gross Domestic Product. From this point of view, companies must behave with leadership and suitability assuming compliance with the law implemented work environments that prevent and protect against accidents in occupational areas in order to avoid or minimize them. In this perspective, the article explores and describes under a qualitative approach, if a group of companies have an ideal behavior in terms of occupational safety. The results obtained indicate that the groups of companies evaluated do not assume adequate behavior for this purpose. Carlos Eduardo Armas Morales Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 37 57 10.15332/rl.v0i11.2411 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2412 The article derives from a study based on the relationship between intercultural communication and competitiveness in the beer industry, conducted under different perspectives both at the business level and at the client level, offering an overview of the relationship constituted by cultural, communicative and competitive, with the objective of identifying the influence of intercultural communication for competitiveness. The study is based on a quantitative method with a descriptive, correlational approach and part of the generation of new factors to increase the competitiveness of organizations, which pose a new horizon of solutions. The results show inverse opinions for the sensitivity to attitudes and changes in the needs of their clients and it is interesting that the cultural values of a given population are essential knowledge for companies when sending their messages to their potential clients, in addition to being significant the use of these values to produce new designs of their products. Currently, the perception of the relationship between intercultural communication and competitiveness is interesting and in the beer industry it is strong. Patricia Ramos Rubio Héctor Francisco Holguín Villalobos Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 59 77 10.15332/rl.v0i11.2412 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2413 This paper aims to complete an analysis of factors involved in the levels of psychological well-being in collaborators of Pharmaceutical Products of Mexico, as well as generating different proposals for psychological wellbeing improvement within the organization. This is a correlational, cross-sectional and field research, collaborators of clinical trial monitoring area compose the population, and a sample of 130 collaborators was obtained in which Oxford Happiness Questionnaire was applied to 82 women and 48 men. With the results obtained, consumption of anti-anxiety and anti-depressive drugs was identified as a factor that statistically correlate with the questionnaire results, the target groups with the lower well-being levels and the proposals for improvement on the organization were compiled. Finally, OHQ might be used as an improvement indicator of psychological well-being within organizations. Pablo Fernando Monroy Ramírez Cesaire Chiatchoua Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 79 104 10.15332/rl.v0i11.2413 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2414 Intraindustry trade is the two-way trade flow between two regions within the same industrial activity. Intratraindustry trade serves to identify the complementarity and competition between two exportable offers. To measure of the level of intrindustry trade of department of Santander, Colombia with Alliance Pacific’s countries, Grubel y Lloyd index was used. It is calculated with information about exports and imports of each country at 4-digit code or heading between 2013-2018 and based on the value of the index, a categorization is used to assess level of significance of intraindustry trade of each heading. In this study were included 112 heading considered relevant for the exported value. Intraindustry trade of Santander with the Alliance Pacific’s countries is found in 22,3% of these items. IGL reflects a high relevance in a heading, medium relevance in 3, in both items with Mexico. In the other headings there are low relevance of intraindustry trade. Edgar Javier Gómez Parada Leonardo Javier Caraballo Leidy Dayanna Peña Hernández Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 105 122 10.15332/rl.v0i11.2414 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2415 This paper presents an analysis on the perception of health service users in Ibague, Colombia. The theoretical framework is built based on the theory of systems and postulates about quality and service. The study is descriptive with quantitative approach. The population is constituted up of all members of the health system in the city and the sample corresponds to 384 users. The level of confidence for the sample is 95% and the margin of error is 5%. The primary information is obtained through a survey that contains 5 variables: communication, opportunity, professionalism, infrastructure and efficiency. The results show that 44.5% of users are satisfied with health services and 29% are dissatisfied. Finally, it is concludes that the main failures that users perceive are in communication, infrastructure, humanization and waiting time. Mario Samuel Rodríguez Barrero Aracelly Buitrago Mejía Nubia Varón Triana Ramiro Quintero García Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 123–147 123–147 10.15332/rl.v0i11.2415 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2416 This article exposes an analysis on internal control in the environmental authority, which in specific regions and departments of Colombia, concerns the Regional Autonomous Corporations (CARs). responsible for the execution and control of the environmental policy for sustainability in what they make use of important fiscal resources. This is based on a documentary review and a semi-structured interview with an official of the National Comptroller’s Office. The urgency of advancing environmental sustainability, given the problems that hinder future well-being and, the use of an important budget reserved for environmental policy, but lacking suitable tools for measuring environmental changes and their socioeconomic effects, is attractive to analyze the control applied to the management of fiscal resources in the assurance of environmental sustainability and, lay the foundations for the efficient use of monies of fiscal origin. Rocío Ariza Barajas Angie Lucero Villamizar Vásquez María Ana Martina Chía Suárez Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 149–176 149–176 10.15332/rl.v0i11.2416 https://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/2417 This paper pursues the general objective of quantifying and analyzing the responses of economic growth, inflation and the real exchange rate due to shocks in oil prices for Colombia in (2009-2018). Through a structural VAR, and in the theoretical support of a set of restrictions on the performance of the economy of the country, the different impulse response functions that allow to elucidate the serial reaction of the economy towards the oil sector through quantitative shocks are quantified Brend international oil price. The results show that oil prices affect economic growth and the real exchange rate in the analysis period, but their effects are greater on the exchange rate than on the growth that, in accordance with the national literature, is very low. In a context of limited oil reserves, the results of the article provide information regarding alternative strategies for such impacts to be replaced by other sectors of the economy, as well as assess the trade-off between the environmental impact and the economic growth that It could generate strategies like Frakcing. Guillermo David Hincapie Vélez Copyright (c) 2020 Lebret 2020-07-08 2020-07-08 11 177–193 177–193 10.15332/rl.v0i11.2417