Abstract (Introduction): Bycatch and discards are a socio-environmental concern that threatens the sustainability of marine life and fishing grounds. Approaches to this problem have focused on biological and/or ecological aspects. We considered it necessary to explore the problem from the social dimension and for this purpose we explored social representations. (Objective): The aim of this study is to explore the social representations of bycatch and discards in a group of businessmen and workers in the capture stage of the Argentine industrial fishing activity. We ask how they evaluate bycatch and fishing discards, what are their causes and if they observe possible solutions. (Methodology): Within the framework of a project of the Federal Fishing Council, we conducted focus groups with businessmen, business chambers, SOMU workers and captains of the industrial fishing activity. (Results): The results of the focus groups conducted in 2021 reveal three main causes of this problem. First, the lack of reliable data on actual discard levels raises concerns about sustainability and overfishing. Second, the low utilization of selectivity devices is attributed to their operational inefficiency and possible labour barriers. Finally, economic and organizational pressures, such as company profitability and workers’ salaries, justify the discard of non-target species, exacerbating the problem. (Conclusions): The work contributes to an understanding of the main reasons for bycatch and discards, which is essential to advance solutions. We understand that solutions are not simple and involve a sincere debate among stakeholders.

Resumen (Introducción): Las capturas incidentales y los descartes pesqueros son una preocupación socioambiental que amenaza la sostenibilidad de la vida marina y de los caladeros. Los abordajes a esta problemática estuvieron centrados en aspectos biológicos y ecológicos. Consideramos necesario explorar la problemática desde la dimensión social y para ello, exploramos las representaciones sociales. (Objetivo): El objetivo de este estudio fue explorar las representaciones sobre capturas incidentales y descartes pesqueros en un grupo de empresarios y trabajadores de la etapa de captura de la actividad pesquera industrial argentina, específicamente, cómo evalúan este problema, sus causas y posibles soluciones. (Metodología): En el marco de un proyecto del Consejo Federal Pesquero, se realizaron grupos focales con seis cámaras empresariales y personal jerárquico de empresas asociadas, así como trabajadores del SOMU y capitanes que operan en alta mar. (Resultados): Los resultados de los grupos focales realizados en 2021 revelaron tres principales causas de dicha problemática. Primero, la falta de datos confiables sobre los niveles reales de descarte genera preocupaciones sobre la sostenibilidad y la sobreexplotación. Segundo, la escasa utilización de dispositivos de selectividad se atribuye a su ineficacia operativa y a posibles barreras laborales. Finalmente, las presiones económicas y organizacionales, como la rentabilidad de las empresas y los salarios de los trabajadores, justifican el descarte, exacerbando el problema. (Conclusiones): El trabajo aporta a un entendimiento sobre las razones de la captura incidental y los descarte, esencial para avanzar en soluciones. Entendemos que las soluciones no son simples e implican un sincero debate entre actores.

Résumé Par la méthode historique-comparative, cet article aborde les impacts, sur les États-Unis, l’Allemagne et le Brésil, des quatre crises économiques internationales survenues jusqu’en 2019, en se concentrant principalement sur leurs effets sur le régime politique et le post-2008. Les pays sélectionnés ont eu des expériences autoritaires distinctes, anciennes ou actuelles. Je conceptualise l’État de manière tridimensionnelle : régime politique, appareil décisionnel et structure de domination politique appuyée sur des coalitions. J’argumente que les conjonctures internationales critiques ont tendance à avoir un impact sur cette tridimensionalité, facilitant l’observation de ses variations et continuités. Je formule et corrobore trois hypothèses sur ces crises : elles ont tendance à augmenter ou diminuer les niveaux de démocratie ou d’autocratie des régimes ou à les changer ; la réponse autocratisante dépend d’une relation de forces pro-entreprises, subordonnant les travailleurs ; l’engagement démocratique des acteurs s’oppose à l’autocratisation. La contribution à la littérature réside dans la manière d’aborder les processus d’autocratisation et de démocratisation, ici étudiés à travers les impacts des crises économiques internationales sur les États. Les conjonctures critiques éclairent les composants clés de la mutabilité du Léviathan. On examine le régime politique par la politique économique des relations entre l’État, les marchés et les classes sociales, et non exclusivement par les variables politico-institutionnelles. On analyse les mécanismes d’intersection de la sphère et des acteurs politico-institutionnels avec les structures et acteurs économiques et sociaux, qui, impactant la tridimensionalité de l’État, entraînent des changements de régime ou dans le régime. historiquecomparative, historiquecomparative historique comparative, comparative historique-comparative ÉtatsUnis, ÉtatsUnis États Unis, Unis États-Unis lAllemagne l Allemagne Brésil jusquen jusqu 2019 post2008. post2008 post 2008. 2008 post-2008 distinctes actuelles lÉtat État coalitions Jargumente J argumente lobservation observation continuités dautocratie d autocratie dune une proentreprises, proentreprises pro entreprises, entreprises pro-entreprises lengagement engagement soppose s oppose lautocratisation. lautocratisation autocratisation. autocratisation l’autocratisation daborder aborder dautocratisation démocratisation Léviathan lÉtat, État, sociales politicoinstitutionnelles. politicoinstitutionnelles politico institutionnelles. institutionnelles politico-institutionnelles dintersection intersection politicoinstitutionnels institutionnels sociaux qui 201 post200 200 post-200 20 post20 post-20 2 post2 post-2 post-

Resumen Por medio del método histórico comparativo, se abordan los impactos en los Estados de Estados Unidos, Alemania y Brasil, de las cuatro crisis económicas internacionales que han ocurrido hasta 2019, enfocándose, principalmente, en sus efectos en el régimen político y en el periodo posterior a 2008. Los países seleccionados tuvieron distintas experiencias autoritarias, antiguas o actuales. Defino al Estado de una forma tridimensional: régimen político, aparato decisor y estructura de dominación política respaldada en coaliciones. Argumento que las respectivas coyunturas críticas internacionales tienden a impactar esta tridimensionalidad, facilitando la observación de sus variaciones y continuidades. Así, formulo y corroboro tres hipótesis sobre esas crisis: tienden a aumentar o disminuir los niveles de democracia o autocracia de los regímenes o a cambiarlos; la respuesta autocratizante depende de una relación de fuerzas proempresarial que subordina a los trabajadores; y el compromiso democrático de los actores opera contra la autocratización. La contribución a la literatura se relaciona con el modo de abordar los procesos de autocratización y democratización aquí investigados por los impactos de las crisis económicas internacionales en los Estados. Las coyunturas críticas vislumbran componentes clave de la mutabilidad del Leviatán. Se investiga el régimen político a partir de la economía política de las relaciones entre Estado, mercados y clases sociales, y no exclusivamente por las variables político-institucionales. Se analizan mecanismos de intersección de la esfera y de los actores político-institucionales con las estructuras y actores económicos y sociales, que, impactando en la tridimensionalidad del Estado, implican cambios de régimen o en el régimen. comparativo Unidos Brasil 2019 enfocándose principalmente 2008 autoritarias actuales tridimensional coaliciones continuidades Así cambiarlos trabajadores Leviatán sociales políticoinstitucionales. políticoinstitucionales institucionales. institucionales 201 200 20 2

Abstract This study uses a historical-comparative method to examine the impacts of the four international economic crises that occurred until 2019 on the United States, Germany, and Brazil, focusing primarily on their effects on the political regime and the post-2008 period. The selected countries had different authoritarian experiences, either in the distant past or more recently. The State is conceptualized along three dimensions: political regime, decision-making apparatus, and the structure of political domination supported by coalitions. The argument is that the respective international critical junctures tend to impact this three-dimensionality, making it easier to observe their variations and continuities. Three hypotheses are formulated and corroborated regarding these crises: they tend to increase or decrease the levels of democracy or autocracy in regimes or change them; autocratization depends on a pro-business power balance that subordinates workers; the democratic commitment of actors operates against autocratization. This study’s contribution to the literature lies in the approach to processes of autocratization and democratization, which are investigated here through the impacts of international economic crises on States. Critical junctures shed light on key components of the mutability of the Leviathan. It investigates the political regime through the political economy of the relationships between the State, markets, and social classes, not exclusively through political-institutional variables. Mechanisms of intersection between the political-institutional sphere and economic and social structures and actors are analyzed. These mechanisms impact the three-dimensionality of the State, leading to changes in the regime or within the regime. historicalcomparative historical comparative 201 States Germany Brazil post2008 post 2008 post-200 period experiences recently dimensions decisionmaking decision apparatus coalitions threedimensionality, threedimensionality dimensionality, dimensionality continuities them probusiness pro business workers studys s democratization Leviathan markets classes politicalinstitutional institutional variables analyzed 20 post200 200 post-20 2 post20 post-2 post2 post-

Resumo Aborda-se, pelo método histórico-comparativo, impactos, nos Estados dos EUA, Alemanha e Brasil, das quatro crises econômicas internacionais ocorridas até 2019, focando-se, principalmente, em seus efeitos no regime político e no pós-2008. Os países selecionados tiveram distintas experiências autoritárias, remotas ou atuais. Conceituo o Estado tridimensionalmente: regime político, aparato decisor e estrutura de dominação política escorada em coalizões. Argumento que as respectivas conjunturas críticas internacionais tendem a impactar nesta sua tridimensionalidade, facilitando a observação de suas variações e continuidades. Formulo e corroboro três hipóteses sobre essas crises: elas tendem a aumentar ou diminuir os níveis de democracia ou autocracia dos regimes ou a mudá-los; a resposta autocratizante depende de uma relação de forças pró-empresarial, que subordine os trabalhadores; o compromisso democrático dos atores opera contra a autocratização. A contribuição com a literatura está no modo de abordagem dos processos de autocratização e democratização, aqui investigados pelos impactos das crises econômicas internacionais nos Estados. As conjunturas críticas iluminam componentes-chave da mutabilidade do Leviatã. Investiga-se o regime político pela economia política das relações entre Estado, mercados e classes sociais, e não exclusivamente pelas variáveis político-institucionais. Analisam-se mecanismos de intersecção da esfera e dos atores político-institucionais com as estruturas e atores econômicos e sociais, que, impactando na tridimensionalidade do Estado, ensejam mudanças de regime ou no regime. Abordase, Abordase Aborda se, se Aborda-se históricocomparativo, históricocomparativo histórico comparativo, comparativo histórico-comparativo EUA Brasil 2019 focandose, focandose focando focando-se principalmente pós2008. pós2008 pós 2008. 2008 pós-2008 autoritárias atuais tridimensionalmente coalizões continuidades mudálos mudá los mudá-los próempresarial, próempresarial pró empresarial, empresarial pró-empresarial trabalhadores democratização componenteschave componentes chave Leviatã Investigase Investiga sociais políticoinstitucionais. políticoinstitucionais institucionais. institucionais Analisamse Analisam 201 pós200 200 pós-200 20 pós20 pós-20 2 pós2 pós-2 pós-

ABSTRACT The purpose of this study was to analyze the influence of attention and skepticism in the evaluation of false market discourse with an environmental appeal (greenwashing). The theoretical support for the research was based on the study of the attention process (understood in terms of pre-attention and attention), as well as the practice of greenwashing and consumer skepticism. The methodological procedure adopted a hypothetical-deductive approach, carried out through two face-to-face experiments (n=129 and n=159) with a 2 factorial design (attention/pre-attention) x 2 (present/absent skepticism), with the measurement of four interest metrics (attribute evaluation, judgment about the practice of greenwashing, emotional reaction to the advertisement, and environmental purchase behavior), added to eye tracking. One-way ANOVA was used for one-dimensional analyzes and general linear model (GLM) ANOVA for multivariate analyses, with Tukey's post hoc test. As a result, it was possible to observe a better evaluation of the practice of greenwashing when pre-attentiveness and the absence of skepticism were combined, which sets up a potential scenario for the influence of this false marketing discourse on consumer behavior. greenwashing. . (greenwashing) understood preattention pre attention, , attention) hypotheticaldeductive hypothetical deductive approach facetoface face n=129 n129 n 129 (n=12 n=159 n159 159 attention/preattention attentionpreattention attention/pre (attention/pre-attention present/absent presentabsent present absent skepticism, skepticism) attribute advertisement behavior, behavior behavior) tracking Oneway One way onedimensional one dimensional GLM (GLM analyses Tukeys Tukey s test result preattentiveness attentiveness combined (greenwashing n=12 n12 12 (n=1 n=15 n15 15 attentionpre n=1 n1 1 (n= n= (n

RESUMO O trabalho teve como objetivo analisar a influência da atenção e do ceticismo na avaliação do falso discurso mercadológico com apelo ambiental (greenwashing). O suporte teórico da pesquisa assentou-se no estudo do processo da atenção (compreendido em termos de pré-atenção e atenção), assim como da prática de greenwashing e o ceticismo do consumidor. O procedimento metodológico adotou uma abordagem hipotético-dedutiva, realizada por meio de dois experimentos presenciais (n=129 e n=159) com desenho fatorial 2 (atenção/pré-atenção) x 2 (ceticismo presente/ausente), com a mensuração de quatro métricas de interesse (avaliação dos atributos, julgamento acerca da prática de greenwashing, reação emocional ao anúncio e comportamento ambiental de compra), somada ao monitoramento ocular (eyetracker). Foram empregadas a ANOVA one-way para as análises unidimensionais e a ANOVA pelo modelo linear geral (GLM) para as análises multivariadas, com o teste post hoc de Tukey. Como resultado, foi possível observar uma melhor avaliação da prática de greenwashing quando da junção da pré-atenção e da ausência do ceticismo, o que configura um cenário de potencialidade da capacidade de influência desse falso discurso mercadológico no comportamento do consumidor. greenwashing. . (greenwashing) assentouse assentou se compreendido préatenção pré atenção, , atenção) consumidor hipotéticodedutiva, hipotéticodedutiva hipotético dedutiva, dedutiva hipotético-dedutiva n=129 n129 n 129 (n=12 n=159 n159 159 atenção/préatenção atençãopréatenção atenção/pré (atenção/pré-atenção presente/ausente, presenteausente presente/ausente presente ausente presente/ausente) atributos compra, compra compra) eyetracker. eyetracker (eyetracker) oneway one way GLM (GLM multivariadas Tukey resultado (greenwashing n=12 n12 12 (n=1 n=15 n15 15 atençãopré (eyetracker n=1 n1 1 (n= n= (n

This paper presents the stages of an acceleration program focused on chemical technologies. We demonstrate how this initiative contributes to the creation of new businesses, startups, and technology licensing from research developed at Brazilian universities. The case of the program Escale-se is discussed. There were 66 technologies submitted, and 14 were selected for the pre-acceleration phase. In this phase, various contents were worked on, such as creating a business model and aspects of scaling hard-science technologies. Teams were evaluated by panels with market specialists, and 6 were selected for the second phase: pre-scaling/proof of concept. Here, proponents were encouraged to validate the business model by connecting with potential clients and partners, as well as planning the development and testing of the product in a relevant environment. Finally, one team was classified for the last stage: scaling/go-to-market - where they received R$ 100,000.00 to scale up their technology and create strategies for raising investments. Four of the fourteen technologies selected for the program opened National Register of Legal Entities (CNPJ) and raised approximately R$ 4.5 M in investments from different sources. These results demonstrate that the methodology contributed to the entrepreneurial development of participating researchers and the raising of funds for the businesses created. startups universities Escalese Escale se discussed submitted 1 preacceleration pre phase hardscience hard science specialists prescaling/proof prescalingproof scaling/proof proof concept Here partners environment Finally stage scaling/gotomarket scalinggotomarket scaling/go go R 10000000 100 000 00 100,000.0 CNPJ (CNPJ 45 4 5 4. sources created prescaling scalingproof gotomarket scalinggo 1000000 10 0 100,000. 100000 100,000 10000 100,00 1000 100,0 100,

We created a fast and effective thin-layer chromatography method to detect homoisoflavones in Polygonatum odoratum (Mill.) Druce (POD), demonstrating high sensitivity, specificity, and stability. Utilizing this method, we assessed the quality of 20 commercial batches of POD. Our results indicated that homoisoflavones (III, IV, and V) were present in 8 samples, absent in 7, and detected in 5. This method facilitates the effective evaluation of POD germplasm resources, laying a strong foundation for enhancing quality standards. This advancement aids in the standardization and quality control of POD, ensuring the consistency of its active ingredients and thereby supporting its therapeutic applications. thinlayer thin layer Mill. Mill (Mill. , (POD) sensitivity specificity stability 2 III, III (III IV V samples 7 5 resources standards applications (Mill (POD

ABSTRACT The Resource Dependence Theory seeks to understand how external factors influence an organization's behavior, dependency, and diversification of resources. This study analyzes the influence of economic-financial and sports performance on the revenue diversification of 24 Brazilian football clubs. The composition of the revenues was analyzed through the APFUT classification, with the addition of the "Financial Revenues" category, while the adapted Hirschman-Herfindahl Index was used to measure the level of diversification. The results indicate that the clubs' main revenues are Broadcasting Rights, Transfer of Federative Rights, and Sponsorship. The models pointed to the positive effects of profitability and Brazilian Football Confederation (CBF) Ranking and the negative effect of promotion to the first division on the diversification level, indicating the relevance of economic and sports elements. This study contributes to the analysis of sports and economic-financial performance, which affect revenue management, and endorses the discussion on the need for revenue diversification as one of the measures to avoid financial difficulties. organizations organization s behavior dependency resources economicfinancial 2 clubs classification Financial Revenues category HirschmanHerfindahl Hirschman Herfindahl Rights Sponsorship CBF (CBF elements management difficulties

RESUMO A Teoria da Dependência dos Recursos procura entender como fatores externos influenciam o comportamento da organização, sua dependência e diversificação de recursos. Este estudo analisa a influência dos desempenhos econômico-financeiro e esportivo na diversificação das receitas de 24 clubes de futebol brasileiros. A composição das receitas foi analisada por meio da classificação da APFUT, adicionada da categoria “Receitas Financeiras”, enquanto o indicador Hirschman-Herfindahl adaptado foi utilizado para medir o nível de diversificação. Os resultados indicam que as principais receitas dos clubes são Direitos de Transmissão, Repasse de Direitos Federativos e Patrocínio. Os modelos apontaram efeitos positivos da rentabilidade e Ranking da CBF, e negativo do acesso à primeira divisão no nível de diversificação, indicando a relevância de elementos econômicos e esportivos. Este estudo contribui para a análise dos desempenhos esportivo e econômico-financeiro, os quais afetam a gestão de receitas, bem como endossa a discussão sobre a necessidade de diversificação das receitas como uma das medidas para evitar dificuldades financeiras. organização recursos econômicofinanceiro econômico financeiro 2 brasileiros APFUT Receitas Financeiras, Financeiras , Financeiras” HirschmanHerfindahl Hirschman Herfindahl Transmissão Patrocínio CBF esportivos econômicofinanceiro, financeiro, financeiras

Abstract The aim of this article is to analyze the perception of university professors regarding the determinants of adopting market technologies in the curriculums of undergraduate accounting courses in Latin America. This study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). A survey was conducted with professors from undergraduate accounting courses located in the countries that make up Latin America, resulting in a sample of 151 professors distributed among 16 countries. The data was analyzed through a mixed-method approach using Partial Least Squares - Structural Equation Modeling and fuzzy-set Qualitative Comparative Analysis. The findings show the symmetrical influence of habit, performance expectancy, and social influence on the adoption of market technologies regardless of age, academic experience or gender. Furthermore, various asymmetrical combinations of conditions bring about a high adoption of market technologies in accounting curricula, with performance expectancy being present in all possible combinations. America UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mixedmethod mixed method fuzzyset fuzzy set Analysis habit age gender Furthermore curricula (UTAUT2 (UTAUT

Resumo O objetivo deste artigo é analisar a percepção de professores universitários sobre os determinantes da adoção de tecnologias de mercado no currículo dos cursos de graduação em Ciências Contábeis da América Latina. Este estudo é baseado na Teoria Unificada de Aceitação e Uso de Tecnologia 2 (UTAUT2). Foi realizada uma survey com professores de cursos de graduação em contabilidade localizados em países que fazem parte da América Latina, resultando em uma amostra de 151 professores distribuídos em 16 países. Os dados foram analisados por meio de uma abordagem de métodos mistos, utilizando Modelagem de Equações Estruturais - Mínimos Quadrados Parciais e Análise Comparativa Qualitativa fuzzy-set. Os resultados mostram a influência simétrica do hábito, expectativa de desempenho e influência social na adoção de tecnologias de mercado, independentemente da idade, experiência acadêmica ou gênero. Além disso, várias combinações assimétricas de condições acarretam em uma alta adoção de tecnologias de mercado nos currículos de contabilidade, com a expectativa de desempenho presente em todas as combinações possíveis. Latina UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mistos fuzzyset. fuzzyset fuzzy set. set fuzzy-set hábito idade gênero disso possíveis (UTAUT2 (UTAUT

ABSTRACT This article proposes a conceptual model to assess how consumers' materialistic motivations impact social characteristics (prestige and conspicuity) that generate status for innovative technological products, which can lead to consumption intention. The study used a quantitative approach to test a conceptual model using structural equation modeling through PLS - SEM. The results indicate that product prestige and perception of product conspicuity mediate consumers’ materialistic motivations, which affects the social status provided to the individual by the product. Likewise, perception of innovation and product status mediate the relationship between conspicuity and perceived prestige in relation to consumption intention. This research yields important insights regarding the strong relations between the social characteristics of technological products that take into account individuals’ values. Consequently, this study enhances understanding of how status and social value influence the intention to consume technological products, demonstrating the extent to which innovation brings elements of value to individuals who own the product in question. consumers SEM Likewise values Consequently question

RESUMO Este artigo propõe um modelo conceitual para avaliar como a motivação materialista dos consumidores impacta as características sociais (prestígio e conspicuidade) que geram Status para produtos tecnológicos inovadores, que podem levar à intenção de consumo. O estudo utilizou uma abordagem quantitativa para testar um modelo conceitual utilizando a modelagem de equações estruturais com o uso do PLS - SEM. Os resultados indicam que o prestígio do produto e a percepção de conspicuidade do produto medeiam a motivação materialista dos consumidores, o que afeta o status social proporcionado pelo produto ao indivíduo. Da mesma forma, a percepção de inovação e o status do produto medeiam a relação entre conspicuidade e prestígio percebido em relação à intenção de consumo. Esta pesquisa fornece insights importantes sobre as fortes relações entre as características sociais do produto tecnológico que levam em conta os valores dos indivíduos. Como consequência, este estudo contribui diretamente na compreensão de status e valores sociais influenciando a intenção de consumo de produtos tecnológicos, demonstrando o quanto a inovação traz elementos de valoração do indivíduo que a possui. inovadores SEM forma indivíduos consequência possui

ABSTRACT Several studies have thus far linked diverse organizational outcomes as antecedents to dynamic capabilities, with an emphasis on entrepreneurship, environmental dynamism, resources, knowledge management, organizational learning, and strategic planning. This study aims to fully assess how the model of strategic levers of control and dynamic capabilities framework are related, considering all conceptual dimensions and the profile of ITAIPU Binacional employees. The data was collected through a survey, and the hypotheses evaluated with the assistance of structural equation modelling, using the partial least squares estimation method. The findings validated the central hypothesis, that the levers of control do positively influence the presence of the dynamic capabilities, in addition to one other complementary hypothesis- that the interactive system also positively influences the ability to sense opportunities. The strategic levers of control can now be treated by organizations as possible sources of dynamic capabilities. entrepreneurship dynamism resources management learning planning related employees survey modelling method hypothesis opportunities

RESUMO Vários estudos têm vinculado diferentes outcomes organizacionais como antecedentes às capacidades dinâmicas, sendo que se destacam o empreendedorismo, o dinamismo ambiental, os recursos, a gestão do conhecimento, a aprendizagem organizacional e o planejamento estratégico. O presente estudo tem por objetivo avaliar de forma completa, considerando todas as dimensões conceituais, como se relacionam o modelo das alavancas de controle estratégico e as capacidades dinâmicas, considerando o perfil dos empregados da ITAIPU Binacional. Os dados foram coletados por meio de um survey e as hipóteses avaliadas com o auxílio da modelagem de equações estruturais, empregando-se o método de estimação por mínimos quadrados parciais. Os resultados obtidos validaram a hipótese central de que as alavancas de controle influenciam positivamente a presença das capacidades dinâmicas, além de uma das hipóteses complementares de que o sistema interativo influencia positivamente a presença da capacidade de sentir as oportunidades. As alavancas de controle estratégico podem ser tratadas agora pelas organizações como possíveis fontes de capacidades dinâmicas. dinâmicas empreendedorismo ambiental recursos conhecimento completa conceituais Binacional estruturais empregandose empregando parciais oportunidades

Abstract The research analyzes the variables that influence the strengthening of business and tax culture through knowledge management. Methodologically, it is a study with a qualitative and analytical approach. The study highlights the importance of knowledge management as a catalyst for improving organizational culture and tax compliance in companies. Variables such as effective communication allow the organization to improve tax and administrative management through the individual knowledge of each employee. The acquisition of skills and knowledge through training and education strengthens the resilience of individuals to regulatory changes. Technology, used as a management and process optimization tool, reduces error variability while increasing efficiency and performance. Teamwork in the execution of tasks facilitates more efficient planning and optimal allocation of individual responsibilities. Finally, by implementing a risk management approach, it is possible to exercise greater diligence in the early detection of errors and minimize their impact on the ongoing business development context.

Resumen La investigación analiza las variables que influyen en el fortalecimiento de la cultura empresarial y tributaria a través de la gestión del conocimiento. A nivel metodológico es un estudio con enfoque cualitativo y analítico. El estudio destaca la importancia de la gestión del conocimiento como un catalizador para mejorar la cultura organizacional y el cumplimiento tributario en las empresas. Variables como la comunicación efectiva, permite en la organización el mejoramiento en la gestión tributaria y administrativa por medio del conocimiento individual de cada trabajador; la adquisición de habilidades y conocimientos a través de la formación y capacitación fortalece la resiliencia de los individuos ante las modificaciones regulatorias; la tecnología, utilizada como un instrumento para la gestión y optimización de los procesos, reduce la variabilidad de errores, al tiempo que aumenta la eficiencia y el rendimiento; el trabajo en equipo en la ejecución de tareas facilita una planificación más eficiente y una asignación óptima de las responsabilidades individuales; y finalmente, mediante la implementación de un enfoque de gestión de riesgos, es posible ejercer una mayor diligencia en la detección temprana de fallos y en la minimización de su impacto en el contexto del desarrollo del negocio en marcha.

Abstract Over the last few years, a context of poverty and uncertainty has been looming over the future of Brazil, bringing an increase in cost of living and unemployment along with it. In the face of this scenario, it is necessary to look for other opportunities for work and remuneration. As such, entrepreneurship appears as a possibility to generate an income source. Entrepreneurs do not always start businesses following conventional management theories, as they are subjects just looking for an opportunity to help them survive. This study looks for a possible characterization of the social innovator in a crossroads through the theories of three authors: Souza Neto, Sarasvathy and Carrieri, who focus on the entrepreneur performing social innovation, generating income for themselves and, most times, solving issues that have not been yet solved by the State in their territory. This study compares the aforementioned theories through an integrational literature review performed in 2022, with field observations of the researchers with entrepreneurs in peripheral areas as of 15 years ago. The objective is to characterize the social innovator in a crossroads in an attempt to extend the field of view to the small entrepreneur using gaps in the system, without systematic knowledge of management to perform their entrepreneurial activities.

Resumen Un contexto de pobreza e incertidumbre sobre el futuro azota a la población brasileña en los últimos años, trayendo consigo aumento del costo de vida y desempleo. En este escenario, es necesario buscar otras oportunidades de trabajo y remuneración. El emprendimiento por necesidad surge entonces como una opción posible para generar ingresos. Y estos emprendedores no siempre inician sus negocios de acuerdo con las teorías administrativas convencionales, ya que son individuos que buscan oportunidades de supervivencia. Este trabajo busca una posible caracterización del innovador social encrucijada, a través de la teoría de tres autores: Souza Neto, Sarasvathy y Carrieri, quien es el emprendedor que innova socialmente generando ingresos para sí mismo y la mayor parte del tiempo resolviendo problemas que aún no han sido resueltos por el Estado en sus territorios. Buscamos caracterizar al innovador social en la encrucijada en un intento de ampliar la mirada de este pequeño empresario que aprovecha los vacíos del sistema sin un conocimiento sistemático de la administración para llevar a cabo su forma de emprender.

Resumo Há um contexto de pobreza e incerteza perante o futuro no Brasil dos últimos anos, trazendo consigo o aumento do custo de vida e o desemprego. Nesse cenário faz-se necessária a busca por outras oportunidades de trabalho e remuneração. O empreendedorismo por necessidade surge, então, como uma opção possível para gerar renda. Estes empreendedores nem sempre começam os seus negócios de acordo com as teorias administrativas convencionais, pois são sujeitos que buscam oportunidades de sobrevivência. Este trabalho busca uma possível caracterização do inovador social de encruzilhada, através da teoria de três autores: Souza Neto, Sa-rasvathy e Carrieri, que focam no empreendedor que inova socialmente gerando renda para si e, na maior parte das vezes, resolvendo questões que ainda não foram resolvidas pelo Estado em seus territórios. Este trabalho compara estas teorias por meio de uma revisão integrativa de literatura realizada em 2022, com as observações de campo das pesquisadoras com empreendedores periféricos, há 15 anos. Buscamos caracterizar o inovador social de encruzilhada na tentativa de ampliar o olhar para esse pequeno empreendedor que utiliza as brechas do sistema sem um conhecimento sistemático de administração para realizar a sua forma de empreender.

Abstract Business networks as an associative strategy represent an option to promote business development and growth, companies of the same turn join efforts and interests to create competitive advantages; through the transmission of knowledge among the members of the organizations their technical and management skills are improved. The objective of this quantitative, descriptive and transactional research is to analyze the conditions and characteristics of the artisans of the Mixteca Oaxaqueña region to integrate a business network; and investigate the appropriate methodology for their integration. The case study method was applied to study the problem in depth. The results indicate that the creation of a business network among the artisans of the Mixteca Oaxaqueña region will promote greater collaboration and joint promotion, which will allow them to enter potential markets with greater competitiveness. The skills and competences they demonstrate to produce a wide range of artisanal products will allow them, together, to attract a greater number of customers and contribute to the generation of economies of scale. In the integration of the business network, five phases were proposed: network identification; trust relationships; monitoring, evaluation and autonomous management; strategic planning; and the pilot project.

Resumen Las redes empresariales como estrategia asociativa representan una opción para promover el desarrollo y crecimiento empresarial, donde empresas del mismo giro unen esfuerzos e intereses para crear ventajas competitivas; mediante la transmisión de conocimientos entre los integrantes se mejoran sus habilidades técnicas y de gestión. El objetivo de esta investigación cuantitativa, descriptiva y transeccional consiste en analizar las condiciones y características de los artesanos de la región Mixteca Oaxaqueña para integrar una red empresarial; e investigar la metodología apropiada para su integración. Se aplicó el método estudio de caso, para estudiar a profundidad la problemática. Los resultados indican que la creación de una red empresarial entre los artesanos de la región Mixteca Oaxaqueña impulsará una mayor colaboración y promoción conjunta, que les permitirá incursionar en mercados potenciales con una mayor competitividad. Las habilidades y competencias que manifiestan para la producción de una gran diversidad de artesanías les permitirá en conjunto, captar un mayor número de clientes y contribuir en la generación de economías de escala. En la integración de la red empresarial se propusieron cinco fases: identificación de la red; relaciones de confianza; monitoreo, evaluación y gestión autónoma; planificación estratégica; y el proyecto piloto.

RESUMEN La presente investigación tuvo como objetivo analizar los efectos de la transformación digital en el sector contable y financiero en Ecuador. Para lograr este objetivo se establecieron tres objetivos específicos, que fueron: identificar los cambios que la transformación digital ha generado en los procesos contables y financieros en empresas ecuatorianas de diversos sectores industriales, analizar las percepciones de los contadores y financieros sobre la adopción de tecnologías digitales en sus tareas cotidianas y cómo afecta a su desempeño laboral, y evaluar la efectividad de las soluciones tecnológicas implementadas en el sector contable y financiero en Ecuador, en términos de eficiencia, reducción de costos y mejora en la toma de decisiones. Para llevar a cabo esta investigación se utilizó un diseño de investigación no experimental de tipo transversal y se aplicó un cuestionario a 150 contadores y financieros de diferentes empresas de Ecuador. Los resultados de la investigación indican que la transformación digital ha tenido un impacto positivo en el sector contable y financiero en Ecuador, ya que ha permitido una mayor eficiencia en los procesos, reducción de costos y mejora en la toma de decisiones. Asimismo, los contadores y financieros perciben que la adopción de tecnologías digitales en sus tareas cotidianas ha mejorado su desempeño laboral y les ha permitido enfocarse en tareas más estratégicas. En cuanto a las soluciones tecnológicas implementadas en el sector contable y financiero, se encontró que las más utilizadas son el software de contabilidad y finanzas, los sistemas de gestión de recursos empresariales y los sistemas de gestión documental. Estas soluciones han demostrado ser efectivas en la mejora de los procesos y en la reducción de costos.

ABSTRACT The objective of this research was to analyze the effects of digital transformation in the accounting and financial sector in Ecuador. To achieve this objective, three specific objectives were established, which were: to identify the changes that digital transformation has generated in accounting and financial processes in Ecuadorian companies from various industrial sectors, to analyze the perceptions of accountants and financiers about the adoption of digital technologies in their daily tasks and how it affects their work performance, and evaluate the effectiveness of the technological solutions implemented in the accounting and financial sector in Ecuador, in terms of efficiency, cost reduction and improvement in decision making. To carry out this research, a non-experimental cross-sectional research design was used and a questionnaire was applied to 150 accountants and financiers from different companies in Ecuador. The results of the research indicate that digital transformation has had a positive impact on the accounting and financial sector in Ecuador, since it has allowed greater efficiency in processes, cost reduction, and improved decision-making. Likewise, accountants and financiers perceive that the adoption of digital technologies in their daily tasks has improved their work performance and has allowed them to focus on more strategic tasks. Regarding the technological solutions implemented in the accounting and financial sector, it was found that the most used are accounting and finance software, business resource management systems and document management systems. These solutions have proven to be effective in improving processes and reducing costs.

RESUMEN Se entiende como calidad del trabajo intrínseco a variables como: el grado de autonomía, la variedad y complejidad de las tareas, el uso de habilidades y la posibilidad de desarrollo profesional en el trabajo. En tanto que, las perspectivas futuras abordan la percepción de los trabajadores sobre su futuro laboral, incluyendo aspectos como las oportunidades de progreso profesional, la seguridad en el empleo y la satisfacción laboral. La presente investigación tiene como objetivo analizar la importancia de las variables asociadas a la calidad intrínseca del trabajo y las perspectivas futuras en relación con el estrés experimentado por los trabajadores autónomos en Ecuador. Se aplicó un enfoque cuantitativo mediante regresión logística a datos de una muestra de 1055 trabajadores de la provincia de Manabí, utilizando la Encuesta Europea sobre Condiciones de Trabajo (EWCS) 2015. Se encontró que una evaluación positiva del trabajo propio está asociada con mayor estrés, mientras resolver problemas imprevistos personalmente se relaciona con menos estrés. Además, realizar tareas complejas y ofrecer formación pagada externa o en el lugar de trabajo aumenta la probabilidad de estrés. Por otro lado, menor satisfacción en el trabajo, disfrutar ser el propio jefe, dificultades para manejar el negocio, facilidad para encontrar nuevos clientes y la percepción de que el trabajo afecta la salud también están vinculados con mayor estrés. Estos hallazgos destacan la importancia de gestionar el trabajo y el entorno laboral para mejorar el bienestar de los trabajadores autónomos.

ABSTRACT Intrinsic job quality is understood in terms of variables such as: the degree of autonomy, the variety and complexity of tasks, the use of skills, and the possibility of professional development at work. Meanwhile, future prospects address workers' perceptions of their career future, including aspects such as opportunities for professional advancement, job security, and job satisfaction. This research aims to analyze the importance of variables associated with intrinsic job quality and future prospects in relation to the stress experienced by self-employed workers in Ecuador. A quantitative approach was applied using logistic regression to data from a sample of 1055 workers in the province of Manabí, utilizing the 2015 European Working Conditions Survey (EWCS). It was found that a positive assessment of one's own work is associated with higher stress, while personally resolving unforeseen problems is related to lower stress. Additionally, performing complex tasks and providing paid external or on-the-job training increases the likelihood of stress. On the other hand, lower job satisfaction, enjoying being one's own boss, difficulties in managing the business, ease in finding new clients, and the perception that work affects health are also linked to higher stress. These findings underscore the importance of managing work and the work environment to improve the well-being of self-employed workers.

Resumen: La pandemia por COVID-19 influyó en el proceso de educación superior generando una transición entre la modalidad presencial a la modalidad en línea-emergente en la que se identificaron varias dificultades para el acceso debido a la inequidad, problemas tecnológicos, crisis de salud y económica a nivel mundial, y en Ecuador a nivel de docentes y estudiantes. El descubrimiento de conocimiento en bases de datos de KDD - Educacional, el análisis de técnicas de minería de datos de clasificación y agrupación, y el complemento de análisis de datos con la inteligencia de negocios determinaron los factores desde la perspectiva de la institución, del docente y de los estudiantes que inciden en el proceso de educación en línea, donde se demuestra además, la importancia del modelo de educación, la metodología del proceso de enseñanza aprendizaje, el entorno de aprendizaje y el bienestar de los docentes y estudiantes que garantizan una educación superior en línea de calidad con igualdad de oportunidades en el acceso.

Abstract: The COVID-19 pandemic significantly impacted higher education, forcing a rapid transition from face-to-face modality to the emerging online learning modality. This transition exposed several challenges, including, inequitable access to technology, global health and economic crisis, and specific difficulties faced by both teachers and students in Ecuador. Knowledge discovery in KDD - Educational databases, the analysis of classification and clustering data mining techniques and the complement of data analysis with business intelligence determined the factors from the perspective of the institution, teachers and students that influence the online education process. In addition, the importance of the education model, the teaching-learning process methodology, the learning environment, and the well-being of teachers and students that guarantee quality online higher education with equal access opportunities is demonstrated.