I have written these topics with the aim of helping to develop human talent with a critical attitude towards society and life, with an obsessive insistence on ethical and moral values that, above merely economic results, should inspire the top management of the company, incorporating rectitude and transparency in its day to day. Making easy what is apparently too difficult, with the desire to contribute to the formation of a fully applicable theory in real life. It is a simple description, without therefore being able to talk about the lack of depth in any of the topics, which makes the text highly recommended for non-financial executives. Updated with the basic requirements to adapt to the valuable changes recommended by the Davos Forum in January/2020, speaking of CONSCIOUS CAPITALISM that defined the purpose of a company of the fourth industrial revolution: "involve all stakeholders in the generation of shared and sustained value, including local communities and society," in whose manifesto a single objective was set: to build a more sustainable and inclusive world taking advantage of the developments achieved with the DIGITAL REVOLUTION.
The approach is eminently practical; it is based on a large number of elements of judgment to circumvent any situation that occurs in the business world and is applicable to personal finance. The documents are presented according to the recommended order of learning and the practical exercises are formulated in Excel.
It is an effort that I have made with great enthusiasm encouraged by many friends, who have helped me to mature and clarify concepts. There are so many that I cannot enumerate them and that is why I abstain from doing it so as not to be unfair, omitting a name due to involuntary forgetfulness. To all, my sincere thanks, on behalf of those who can take advantage of this these texts.
As a posthumous tribute, I want to mention four great teachers: my great teacher, Dr. Carlos Restrepo Dumit, for how much he encouraged me to write. To Don Reinaldo Arroyave Lopera, called the cacique by Dr. Ramón de Zubiría1, for his very valuable concepts and his masterful way of teaching; my father Emilio Velásquez López, who did so much with so few resources at his disposal, and my mother Inés Restrepo Giraldo, my best teacher.