<p>El papel que tienen las empresas en la economía de cualquier país no solo se debe mirar desde una óptica económica y financiera, sino también desde una mirada organizacional y de transparencia. La siguiente investigación plantea y desarrolla un Modelo de Ecuaciones Estructurales (MES) de tipo formativo fundamentado en Mínimos Cuadrados Parciales (PLS) con el objeto de evaluar el grado de influencia que ejercen los constructos Entorno Financiero, Entorno Macroeconómico, Estructura Organizacional y la Transparencia en la Quiebra Empresarial. Se trabaja con una muestra de 2.000 empresas que se estructuraron con base en los reportes de insolvencia que emite la Superintendencia de Sociedades de Colombia. Los resultados indican que cada uno de los constructos propuestos influye sobre el evento de la quiebra empresarial, siendo el constructo con mayor influencia el Entorno Financiero, mientras que, la Estructura Organizacional el de menor influencia.</p>
The goal of this article is to analyze the impact that the regulations issued under the national lockdown declared by the Colombian government during the crisis caused by COVID-19 had on human dignity. A qualitative analysis inspired on the methodology of regulatory impact analysis was applied to secondary data extracted from publications by the World Health Organization (WHO); the national government of Colombia; the local governments of Bogota and the municipalities included in the Metropolitan Area of the Aburra Valley; as well as to news published in relevant newspapers of the country during the episode under study. Results indicated that perceptions of legitimacy of institutions, ability to make decisions, sources of material life, social interactions, social controls, relationships to space, mental health, and controls over the body, were aspects of human dignity negatively impacted by the ruling during this episode. The main conclusion of this article is that citizens of Colombia under the ruling of biology lost many rights that the species had gained for protecting human dignity.
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