Abstract The competitiveness of enterprises in the electromechanical systems engineering sector plays a crucial role in driving economic growth and innovation. This study aims to design a comprehensive index for evaluating enterprise competitiveness, focusing on operational efficiency, strategic positioning, and the international environment. Employing an exploratory factor analysis, data was collected through a questionnaire administered to 280 enterprises in Moscow, Russia. The proposed index allows for a dynamic assessment of competitiveness, enabling the analysis of key indicators over time and predicting changes in competitiveness. The findings reveal critical factors contributing to competitiveness in the sector, enabling decision-makers to formulate strategies for improving their competitive position. This research provides valuable insights for policymakers, industry practitioners, and academic researchers in enhancing the competitiveness of electromechanical systems engineering enterprises and fostering sustainable economic development. The study's contributions to the literature and its practical relevance make it a valuable resource for academic and industry audiences alike. innovation efficiency positioning environment 28 Moscow Russia decisionmakers decision makers position policymakers practitioners development studys s alike 2

Resumo A competitividade das empresas do setor de sistemas eletromecânicos de engenharia desempenha um papel fundamental na promoção do crescimento econômico e da inovação. O objetivo deste estudo é desenvolver um índice abrangente para avaliar a competitividade das empresas, com foco na eficiência operacional, posicionamento estratégico e o ambiente internacional. Empregando uma análise fatorial exploratória, os dados foram coletados por meio de um questionário aplicado a 280 empresas em Moscou, Rússia. O índice proposto permite uma avaliação dinâmica da competitividade, permitindo a análise de indicadores-chave ao longo do tempo e prevendo mudanças na competitividade. As conclusões revelam fatores críticos que contribuem para a competitividade no sector, permitindo aos decisores formular estratégias para melhorar a sua posição competitiva. Esta pesquisa fornece informações valiosas para formuladores de políticas, profissionais da indústria e pesquisadores acadêmicos no aumento da competitividade das empresas de sistemas eletromecânicos de engenharia e na promoção do desenvolvimento econômico sustentável. As contribuições do estudo para a literatura e sua relevância prática o tornam um recurso valioso para o público acadêmico e do setor. inovação operacional internacional exploratória 28 Moscou Rússia indicadoreschave indicadores chave sector competitiva políticas sustentável 2

Abstract In recent years, digital transformation processes have been gaining relevance. However, not all companies are achieving the same degree of transformation. The presence of barriers and enablers plays a significant role in this process. Furthermore, the extent of digital transformation also impacts how human resources (HR) policies are deployed and influences the effect they have on employees. This work aims to understand how the digital transformation process is occurring from a qualitative approach. Specifically, this study analyzes the main drivers and barriers of firms' digitalization, as well as its effects on companies, people, and human resource practices. Eight semi-structured interviews were conducted with key informants in three companies to gain an in-depth insight into the research problem. ATLAS.ti was used for data analysis and coding. Results show the presence of barriers and facilitators documented in existing literature. However, our results reveal that the business size and the firm's main activity are important variables that affect the extent of digital transformation. The study also reveals the benefits of digitalization in terms of efficiency and human resource autonomy (flexibility, work-life balance). Likewise, the findings unveil the negative consequences of digitalization with risks such as depersonalization and isolation that undermine talent retention.

Resumen En los últimos años, el proceso de transformación digital ha ido ganando importancia. Sin embargo, no todas las empresas adquieren el mismo nivel de transformación. La presencia de barreras y facilitadores desempeña un papel importante en este proceso. Además, el alcance de la transformación digital también influye en cómo se ejecutan las políticas de recursos humanos (RH) y su impacto en los empleados. Este trabajo pretende comprender cómo se está produciendo el proceso de transformación digital desde un enfoque cualitativo. En concreto, en este estudio se analizan los principales impulsores y barreras de la digitalización en las empresas, así como sus efectos sobre la empresa, las personas y, sobre las prácticas de recursos humanos. Se realizaron ocho entrevistas semiestructuradas a informantes clave de tres empresas para conocer en profundidad el problema de investigación. Se utilizó ATLAS.ti para el análisis y la codificación de los datos. Los resultados muestran la existencia de barreras y facilitadores, tal y como ha identificado la literatura existente, sin embargo, nuestros resultados muestran que el tamaño de la empresa y el sector al que pertenece son variables importantes que afectan al nivel de transformación digital. El estudio también revela los beneficios de la digitalización en términos de eficiencia y sobre la autonomía de los recursos humanos (flexibilidad, conciliación). Asimismo, los resultados muestran también los efectos negativos de la digitalización como los riesgos como la despersonalización y el aislamiento que socavan la retención del talento.

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 Este documento analiza la cartografa social en el sector pesquero de Oaxaca, México. El objetivo principal es representar el sistema pesquero a través de la identificación de los actores clave, sus relaciones y el territorio. La metodología incluyó tres fases: 1) documental, para establecer el marco teórico; 2) de campo, con la aplicación de 110 encuestas a pescadores utilizando la técnica de bola de nieve; y 3) de resultados, con el análisis y presentación de los datos. Los principales resultados muestran que el sector agroalimentario, al cual pertenece el sector pesquero, enfrenta retos como potencializar las capacidades de producción, abastecimiento, transformación, comercialización y distribución. Se identificaron los principales actores gubernamentales, empresariales y de educación superior involucrados. En cuanto al sistema pesquero en Oaxaca, se mapearon los contextos político-legislativo, geográfico, de sustentabilidad y sanidad, financiero y comercial, de capital humano, productivo e infraestructural, así como el contexto regional de las zonas Costa e Istmo. Se destaca la importancia de reconocer las relaciones históricas que han marcado la pesca en México, especialmente en Oaxaca, uno de los estados con mayores índices de pobreza y rezago. CLASIFICACIÓN JEL: P42, J01, J54, Y90

RESUMO Este artigo analisa o mapeamento social no setor de pesca em Oaxaca, México. O principal objetivo é representar o sistema de pesca por meio da identificação dos principais atores, suas relações e o território. A metodologia incluiu três fases: l) documental, para estabelecer a estrutura teórica; 2) campo, com a aplicação de 110 pesquisas a pescadores usando a técnica de bola de neve; e 3) resultados, com a análise e apresentação dos dados. Os principais resultados mostram que o setor agroalimentar, ao qual pertence o setor pesqueiro, enfrenta desafios como o fortalecimento das capacidades de produção, fornecimento, processamento, comercialização e distribuição. Foram identificados os principais atores governamentais, empresariais e de ensino superior envolvidos. Com relação ao sistema de pesca em Oaxaca, foram mapeados os contextos político-legislativo, geográfico, de sustentabilidade e saúde, financeiro e comercial, de capital humano, produtivo e de infraestrutura, bem como o contexto regional das zonas da Costa e do Istmo. O estudo destaca a importância de reconhecer as relações históricas que marcaram a pesca no México, especialmente em Oaxaca, um dos estados com os mais altos índices de pobreza e atraso. CLASSIFICAÇÃO JEL: P42, J01, J54, Y90

ABSTRACT This document analyzes social cartography in the fishing sector of Oaxaca, Mexico. The main objective is to represent the fishing system through the identification of the key actors, their relationships and the territory The methodology included three phases: 1) documentary to establish the theoretical framework; 2) field, with the application of 110 surveys to fishermen using the snowball technique; and 3) results, with the analysis and presentation of the data. The main results show that the agri-food sector; to which the fishing sector belongs, faces challenges such as enhancing production, supply, transformation, marketing and distribution capacities. The main government, business and higher education actors involved were identified. Regarding the fishing system in Oaxaca, the political-legislative, geographical, sustainability and health, financial and commercial, human capital, productive and infrastructural contexts were mapped, as well as the regional context of the Coast and Isthmus areas. The importance of recognizing the historical relationships that have marked fishing in Mexico is highlighted, especially in Oaxaca, one of the states with the highest rates of poverty and backwardness. JEL CLASSIFICATION: P42, J01, J54, Y90

There is widespread agreement that skills development is a vital dimension of the just energy transition (JET). Skills development for JET is rapidly emerging and involves complex inter-sectoral systems of skills development and new methods for demand analysis. Currently in South Africa, learning pathways into green jobs, enterprise development and more sustainable job options, including those required for JET at entry and technical levels, are unclear, ad hoc and fragmented. At best, we have fragmented offerings of courses and qualifications and few systemic approaches to skills analysis and development. There is also a narrow reliance on supply and demand discourses that are ill-fitting for the type of skills that need to be developed. Drawing on a group of regional and local studies focusing on skills supply and demand for JET, the paper analyses the responsiveness of skills systems, with specific focus on institutions and institutional arrangements that underpin skills planning and anticipation. The paper critiques the metaphor of 'supply' and 'demand', which, it argues, is the wrong lens, as it focuses attention on certain parts of the skills system dislocated from the broader conditions that they are imbedded in. We pose new methodological questions for engaged skills research that can enable a green and just future, and the systemic transformations that are needed to catalyse a low-carbon transition. SIGNIFICANCE: The research findings offer a critical reflection on the current approach to research focused on skills for the just energy transition. The review highlights the limitations of the dominant supply-demand approach of skills analysis, and we argue that it promotes a neoliberal, market-led discourse on skills that privileges industry and excludes the voices of communities and workers.

Resumen: La investigación, con enfoque epistemológico cuantitativo y el paradigma positivista, tiene como objetivo definir la relación entre el marco regulatorio del sector financiero ecuatoriano y las condiciones de financiamiento a las pymes. Esta fue de tipo descriptivo-correlacional, permitiendo realizar un análisis descriptivo y factorial de variables vinculadas al conocimiento y aplicación de leyes y códigos regulatorios de 54 oficiales de crédito del sector bancario de El Oro, Ecuador. Se identificaron dos dimensiones: una relacionada con el marco regulatorio monetario y otra con códigos orgánicos. Las encuestas señalan que las leyes más aplicadas son: Ley General de Instituciones del Sector Financiero y Ley de Compañías. La primera regula la creación, funcionamiento y cierre de instituciones financieras privadas para proteger a la población y asegurar la estabilidad financiera; su cumplimiento es supervisado por la Superintendencia de Bancos. La segunda simplifica el proceso de constitución de empresas, permitiendo diversos tipos de compañías y flexibilidad en su estructura. Las regulaciones bancarias ecuatorianas han experimentado reformas para fortalecer la solidez y transparencia del sistema, como la Ley de Mercado de Valores y la Ley de Instituciones del Sistema de Seguros Privados, que contribuyen a la estabilidad, regulación, protección al consumidor financiero y promoción de la competencia, generando condiciones de financiamiento favorables, que incluyen confianza, tasas de interés competitivas y amplias opciones financieras.

Abstract: The research, with a quantitative epistemological approach and the positivist paradigm, aims to define the relationship between the regulatory framework of the Ecuadorian financial sector and the financing conditions for SMEs. This was of a descriptive-correlational type, allowing a descriptive and factorial analysis of variables linked to the knowledge and application of laws and regulatory codes of 54 credit officers from the banking sector of El Oro, Ecuador. Two dimensions were identified: one related to the monetary regulatory framework and another with organic codes. Surveys indicate that the most applied laws are: General Law of Financial Sector Institutions and Companies Law. The first regulates the creation, operation and closure of private financial institutions to protect the population and ensure financial stability; Its compliance is supervised by the Superintendency of Banks. The second simplifies the business incorporation process, allowing various types of companies and flexibility in their structure. Ecuadorian banking regulations have undergone reforms to strengthen the soundness and transparency of the system, such as the Securities Market Law and the Law of Institutions of the Private Insurance System, which contribute to stability, regulation, financial consumer protection and promotion of competition, generating favorable financing conditions, which include confidence, competitive interest rates and broad financial options.

Resumen: Este artículo analiza el impacto potencial de los chatbots en el mejoramiento del servicio al cliente en la industria logística, evaluando el rendimiento de diez destacadas empresas en Colombia, Perú y Ecuador (zona CPE). Estas empresas, insertas en el sector de servicios logísticos, desempeñan un papel crucial en la cadena de suministro, ofreciendo servicios especializados que abarcan transporte, almacenamiento y otras áreas dentro de su actividad económica. El estudio, que incluyó a 1250 usuarios individuales tipo B2C (empresa a consumidor) de chatbots, se enfocó en analizar la efectividad de estas herramientas y su repercusión en la conformidad del cliente. Mediante análisis de regresión múltiple, se identificaron elementos fundamentales que inciden en la satisfacción del cliente, como la capacidad de abordar problemas, el conocimiento detallado de la empresa, la autonomía en la resolución de problemas, la precisión gramatical y la reputación general. Los resultados destacan el potencial de los agentes virtuales para mejorar significativamente la atención al consumidor en la logística, señalando su eficacia en la resolución de problemas, familiaridad con productos y servicios, autonomía en la resolución de problemas, corrección gramatical y recomendaciones de usuarios. Estos hallazgos son cruciales para el sector logístico, subrayando el papel transformador de los chatbots en la elevación de la satisfacción del cliente y la eficiencia operativa mediante la integración tecnológica.

Abstract: The article analyzes the potential effectiveness of chatbots on enhancing consumer service in the logistics industry, assessing the performance of ten prominent companies in Colombia, Peru, and Ecuador (CPE region). These companies, situated in the logistics services sector, play a crucial role in the supply chain, offering specialized services encompassing transportation, storage, and other areas within their economic activities. The study, involving 1250 individual B2C (business-to-consumer) users of chatbots, focused on analyzing the effectiveness of these tools and their impact on customer satisfaction. Through multiple regression analysis, key factors influencing customer satisfaction were identified, such as the ability to address issues, detailed knowledge of the company, autonomy in issue resolution, grammatical accuracy, and overall reputation. The results underscore the significant potential of chatbots to enhance customer service in logistics, emphasizing their effectiveness in issue resolution, familiarity with products and services, autonomy in issue resolution, grammatical correctness, and user recommendations. These findings are vital for the logistics sector, highlighting the transformative role of chatbots in elevating customer satisfaction and operational efficiency through technological integration.

Resumen: El comercio electrónico del sector de la moda ha aumentado en los últimos años en Latinoamérica, especialmente a raíz de la pandemia, sin embargo, todavía existen problemas en la aceptación de este canal de compra. La presente investigación se centra en algunos factores que podrían influir en la intención de compra y tiene como objetivos comprobar cómo en ella influyen la confianza, los riesgos percibidos, los costos y la conveniencia. Para esto, se suministró un cuestionario a 223 estudiantes de cuatro universidades del Ecuador. Para el análisis de los datos obtenidos se desarrolló un modelo PLS-SEM, en el cual la confianza en el vendedor actúa como variable mediadora en la relación entre los otros tres factores y la intención de compra. Los resultados muestran que dicho modelo tiene un aceptable poder predictivo y explicativo. Asimismo, se comprueba que los riesgos, la conveniencia y la confianza afectan significativamente a la intención de compra, pero no los costos. Además, la confianza mediaría la relación entre las tres variables y la intención de compra en línea. Se concluye que el modelo propuesto puede servir de base para estudios similares y, a su vez, se considera que los resultados obtenidos pueden ser utilizados por las empresas en el sector de la moda que quieren vender a través de plataformas de e-Commerce para el desarrollo de estrategias de marketing.

Abstract: E-commerce in the fashion sector has increased in recent years in Latin America, especially in the wake of the pandemic, however, there are still issues in the acceptance of this shopping channel. The present research focuses on some factors that could influence purchase intention and aims to test how it is influenced by trust, perceived risks, costs and convenience. For this purpose, a questionnaire was given to 223 students from four universities in Ecuador. A PLS-SEM model was developed for the analysis of the data, in which trust in the seller has a mediating role in the relationship between the other three factors and purchase intention. Results show that this model has acceptable predictive and explanatory power. Likewise, it validates that risks, convenience and trust significantly affect intention, but not costs. In addition, trust would mediate the relationship between the other variables and online shopping intention. It is concluded that the proposed model can serve as a basis for similar studies, and, at the same time, it is considered that the results obtained can be used by business in the fashion sector that pursue to sell through e-commerce platforms for marketing strategies development.

Abstract Introduction/Frame: Trust is foundational to qualitative research and program evaluation to ensure that data collection, data analysis, and actionable recommendations improve programs and produce effective outcomes. Concomitantly, building trust between the university and community sectors offers a rich opportunity to join efforts to address public health issues including substance use, homelessness, criminal justice involvement, and mental illness. Research suggests cross-sector collaboration among human services organizations produces effective outcomes when stakeholders are engaged, trust one another, and have shared goals. Developing qualitative program evaluation partnerships between university researchers and human service organizations offers a valuable application of cross-sector collaboration, including the transferability of qualitative research and program evaluation findings. Objective: This conceptual paper aims to highlight the essentiality of trust, summarize the facilitators and barriers of collaboration, and share a case example of a partnership. Additionally, it offers implications for researchers and community partners while outlining the benefits of university/community collaboration. Finally, we will offer a conceptual model of the iterative relationship between trustworthiness, trust, and impact in our evaluation approach. Theoretical Framework: Our approach to community-focused qualitative program evaluation is anchored in an action research paradigm, a use evaluation approach, coupled with trust as the key factor in developing and maintaining effective evaluative relationships. The Impact of Trust: Three areas in which trust is most beneficial to qualitative program evaluation are relationships, data collection, and transferability of results. Conceptual Model: Our model is grounded in three seminal works focusing on trust in business-business relationships, organizational trustworthiness as a mediator to both cognitive and affective trust, and relationship stability in inter-organizational reliance. Final Considerations: We found that using this model allowed quicker research-to-practice implementation of evaluation recommendations, solidified community/university collaborative relationships, and facilitated strategies to address workforce shortages in community human services agencies.

The objective of this study is to increase the efficiency and productivity of a business that offers sandblasting and painting services. An integrated model incorporating lean manufacturing tools, including preventative and autonomous maintenance, 5S, and SMED, is presented in this article. The model consists of four distinct phases. The initial stage consists of diagnosing the company's beginning state. The second stage entails the execution of the 5S methodology to arrange workstations. Following this, a maintenance programme was implemented, which ultimately resulted in the reduction of setup times for the painting machine configuration. Furthermore, an assessment was conducted on the realised enhancements, and metrics were compared both before and after deployment. Statistical validation was performed via a pilot study that occupied an extended period. The findings validated a productivity improvement of 10% and an efficiency increase of 23.8%. In addition, a 32.04% reduction in setup time was observed.

Die doel van hierdie studie is om die doeltreffendheid en produktiwiteit van 'n besigheid wat sandblaas- en verfdienste bied, te verhoog. 'n Geïntegreerde model wat skraal vervaardigingsgereedskap insluit, insluitend voorkomende en outonome instandhouding, 5S en SMED, word bespreek. Die model bestaan uit vier verskillende fases. Die aanvanklike stadium bestaan uit die diagnose van die maatskappy se begintoestand. Die tweede fase behels die uitvoering van die 5S-metodologie om werkstasies te bestuur. Hierna is 'n instandhoudingsprogram geïmplementeer, wat uiteindelik gelei het tot die vermindering van opsteltye vir die verfmasjienkonfigurasie. Verder is 'n assessering gedoen oor die gerealiseerde verbeterings, en numeriese uitsette is beide voor en na ontplooiing vergelyk. Statistiese validering is uitgevoer via 'n loodsstudie wat 'n lang tydperk in beslag geneem het. Die bevindinge het 'n produktiwiteitsverbetering van 10 persent en 'n doeltreffendheidverhoging van 23.8 persent bevestig. Daarbenewens is 'n vermindering van 32.04 persent in opstel tyd waargeneem.

RESUMO O objetivo do presente estudo é estimar os efeitos da implantação do Programa de Fomento às Empresas Prestadoras de Serviço de Comunicação Multimídia (PSCM) no crescimento das pequenas empresas prestadoras de Serviço de Comunicação Multimídia (SCM) no Estado de Santa Catarina (SC), no período entre janeiro de 2016 e dezembro de 2021, sendo esse programa implementado em janeiro de 2019. Para a estimativa da possível relação causal existente, explorou-se o crescimento das empresas, em número de acessos mensais, com as técnicas de Diferenças em Diferenças (DiD), adotando como contrafactuais as pequenas empresas do setor estabelecidas do Rio Grande do Sul (RS). Ao realizar a conjectura dos escores de propensão e formação de conjuntos de dados, conforme o pareamento e o suporte comum, o estudo é reproduzido em amostras delimitadas pelo número de acessos das empresas, ou seja, busca-se compreender a variação do crescimento das empresas agrupadas em diferentes estratos de tamanho. A análise dos dados indica um possível impacto positivo no valor percentual de 35% no segundo quartil da amostra. De igual maneira, percebe-se uma correlação positiva no terceiro quartil, no valor percentual de 41%. Os resultados permitem sugerir que uma política voltada à progressão do regime de apuração tributária exerce efeito positivo no crescimento das empresas, ao mesmo tempo que procura prevenir o uso de suas táticas de elisão e evasão fiscal. O estudo busca colaborar, desse modo, na proposição de pesquisas que tratam da avaliação de políticas públicas tributárias. PSCM (PSCM SCM (SCM SC, SC , (SC) 201 2021 2019 existente explorouse explorou se mensais DiD, DiD (DiD) RS. RS . (RS) comum seja buscase tamanho 35 amostra maneira percebese percebe 41 41% fiscal colaborar modo tributárias (SC 20 202 (DiD (RS 3 4 2

This study estimates the effects of the Program for Companies Providing Multimedia Communication Services (PSCM), a public promotion program, on the growth of small companies Providing Multimedia Communication (SCM) services in the State of Santa Catarina (SC), between january 2016 and december 2021. The PSCM was implemented on january 2019. In order to estimate the possible causal relationship, the growth (in number of monthly accesses) of the companies is explored using Difference in Differences (DiD) techniques, adopting as a counterfactual the small companies established in the state of Rio Grande do Sul (RS) that also operates in the telecommunications sector. By estimating the propensity scores and forming data sets according to pairing and common support, the inquiry was reproduced in samples delimited by the number of accesses presented by the companies, seeking to understand the variation in the growth of the companies grouped into different size strata. The results indicates that there is a possible positive impact of 35% in the second quartile of the sample, as well as a positive correlation in the third quartile of 41%. The results allow us to suggest that a policy aimed at the tax regime progressiveness has a positive effect on the growth of companies, while it seeks to prevent the use of tax avoidance and evasion tactics by them. In this way, the study seeks to help in the research agenda of the evaluation of public tax policies. PSCM, , (PSCM) program SCM (SCM SC, SC (SC) 201 2021 2019 relationship DiD (DiD techniques RS (RS sector support strata 35 sample 41 41% them way policies (PSCM (SC 20 202 3 4 2

El estudio estima los efectos de la implementación del Programa de Promoción de Empresas Prestadoras de Servicios de Comunicación Multimedia (PSCM), un programa de promoción fiscal, sobre el crecimiento de las pequeñas empresas que proveen Servicios de Comunicación Multimedia (SCM) en el Estado de Santa Catarina (SC), del enero 2016 al diciembre 2021. El PSCM fue implementado en SC e1 enero 2019. Para estimar la posible relación causal, se explora el crecimiento (en número de accesos mensales) de las empresas utilizando técnicas de Diferencia en Diferencias (DiD), adoptando como contrafactual las pequeñas empresas del sector establecidas en Rio Grande do Sul (RS). Al conjeturar el puntaje de propensión y formar conjuntos de datos de acuerdo con el emparejamiento y el soporte común, el estudio se reproduce en muestras delimitadas por el número de accesos de las empresas, es decir, buscando comprender la variación en el crecimiento de las empresas agrupadas en diferentes estratos de tamaño. El análisis de los datos indica que existe un posible impacto positivo del 35% en el segundo cuartil de la muestra, así como una correlación positiva en el tercero cuartil del 41%. Los resultados permiten sugerir que una política orientada a la progresividad del régimen tributario tiene un efecto positivo en el crecimiento de las empresas, al tiempo que busca prevenir el uso de tácticas de elusión y evasión fiscal. El estudio busca colaborar en la propuesta de pesquisas que tratan de la evaluación de políticas públicas tributarias. PSCM, , (PSCM) fiscal SCM (SCM SC, (SC) 201 2021 e 2019 causal mensales DiD, DiD (DiD) RS. RS . (RS) común decir tamaño 35 muestra 41 41% tributarias (PSCM (SC 20 202 (DiD (RS 3 4 2

Abstract In the area of business management, a set of tools are harmonized in terms of the integral management of the economic, social and environmental dimensions that support Corporate Social Responsibility and allow for an evaluation of the company in terms of the fulfillment of its objectives in an integral manner. As part of the process of updating the Cuban economic and social development model, this topic acquires special importance due to its impact on local development with emphasis on the social and environmental aspects. The objective of this research is to design a procedure for the management of social responsibility in the Minas Tobacco Collection and Processing Company, Pinar del Río, valid for other similar companies. The dialectical-materialist method was used, which according to its contributions allowed discovering the dialectic of the development of the process to be studied. Empirical methods were used to obtain primary and secondary information. Surveys and interviews were conducted with workers and managers of the company, their families and other local actors. A diagnosis was made of the current state of the social responsibility management process in the company, where a series of limitations were found, which refer as a central element to the lack of a methodological tool oriented to improve the decision-making scheme, linked to the social actions of the entity. The main subsystems of the corporate social responsibility program are presented, as well as the social actions that have been implemented as part of the municipal development strategy.

Resumo No campo da gestão empresarial, um conjunto de ferramentas é harmonizado em termos de gestão integrada das dimensões econômica, social e ambiental que formam a base da Responsabilidade Social Corporativa e permitem uma avaliação da empresa em termos do cumprimento de seus objetivos de forma integrada. Como parte do processo de atualização do modelo de desenvolvimento econômico e social de Cuba, essa questão assume especial importância devido ao seu impacto no desenvolvimento local, com ênfase nas esferas social e ambiental. O objetivo desta pesquisa é elaborar um procedimento para a gestão da responsabilidade social na Empresa de Coleta e Processamento de Tabaco de Minas, Pinar del Río, que seja válido para outras empresas semelhantes. Foi utilizado o método dialético-materialista, que, de acordo com suas contribuições, permitiu descobrir a dialética do desenvolvimento do processo a ser estudado. Foram usados métodos empíricos para obter informações primárias e secundárias. Foram realizadas pesquisas e entrevistas com trabalhadores e gerentes da empresa, suas famílias e outros atores locais. Foi feito um diagnóstico do estado atual do processo de gestão da responsabilidade social da empresa, no qual foi identificada uma série de limitações, cujo elemento central foi a falta de uma ferramenta metodológica destinada a aprimorar o processo de tomada de decisões vinculado às ações sociais da empresa. São apresentados os principais subsistemas do programa de responsabilidade social corporativa, bem como as ações sociais que foram implementadas como parte da estratégia de desenvolvimento municipal.

Resumen En el ámbito de la gestión empresarial, se armonizan un conjunto de herramientas en función de la gestión integral de las dimensiones económica, social y ambiental que fundamentan la Responsabilidad Social Empresarial y permiten realizar una evaluación de la empresa en función del cumplimiento de sus objetivos integralmente. Como parte del proceso de actualización de su modelo de desarrollo económico y social cubano, este tema adquiere una especial importancia por su impacto en el desarrollo local con énfasis en el ámbito social y ambiental. La presente investigación tiene como objetivo diseñar un procedimiento para la gestión de la responsabilidad social en la Empresa de Acopio y Beneficio del Tabaco Minas, Pinar del Río, válido para otras empresas similares. Se utilizó el método dialéctico-materialista que de acuerdo con sus aportes permitió descubrir la dialéctica del desarrollo del proceso a estudiar. Los métodos empíricos se emplearon para obtener información primaria y secundaria. Se realizaron encuestas y entrevistas a trabajadores y directivos de la empresa, sus familiares y a otros actores locales. Se realizó un diagnóstico del estado actual del proceso de gestión de la responsabilidad social en la empresa, donde se pudo constatar una serie de limitaciones que refieren como elemento central la carencia de una herramienta metodológica orientada a perfeccionar el esquema de toma de decisiones, vinculado al accionar social de la entidad. Se exponen los principales subsistemas del programa de responsabilidad social empresarial, así como las acciones sociales que se han implementado como parte de la estrategia de desarrollo municipal.

RESUMO O avanço do franchising representa uma aposta dos sectores empresariais na flexibilização da relação comercial, em que as marcas líderes se libertam dos custos de gestão do emprego, ao mesmo tempo que aumentam as suas receitas com o licenciamento dos seus activos intangíveis. Quais são as principais características do franchising enquanto Modelo de Gestão Técnico-Empresarial (MTGE)? Quais são as principais características contratuais desta relação comercial? Tem impacto nas condições de trabalho e de organização dos trabalhadores? O objetivo deste artigo é responder a estas questões, apresentando aspectos básicos do fenómeno do franchising no sector do comércio, na perspetiva da sociologia do trabalho, lançando as bases para futuras investigações. Assim, usando dados da pesquisa de franquias realizada como parte do PICT 03138 na cidade de Buenos Aires-Mar del Plata e relatórios de câmaras setoriais, investigamos as franquias na Argentina em 2023, enquadradas como um componente do MTGE de crescente implementação no setor de comércio.

RESUMEN El avance del franchising representa una apuesta de sectores empresarios por una mayor flexibilización de la relación comercial, en la que las marcas líderes se deslindan de los costos de gestión del empleo a la vez que aumentan sus ingresos por la licencia de sus activos inmateriales ¿Cuáles son las principales características de las franquicias como Modelo Técnico y de Gestión Empresarial (MTGE)? ¿Cuáles son las principales características contractuales de dicha relación comercial? ¿Tiene incidencias en las condiciones laborales y organizativas de los trabajadores? El objetivo de este artículo es dar cuenta de estas preguntas presentando aspectos básicos del fenómeno de franquicias en el sector comercio, desde la sociología laboral, sentando las bases de futuras indagaciones. Así, recurriendo a datos del relevamiento de franquicias realizado dentro del PICT 031381 en Ciudad de Buenos Aires-Mar del Plata y a informes de cámaras sectoriales se investiga las franquicias en Argentina en 2023, enmarcadas como un componente del MTGE de creciente implementación en el sector comercio.

ABSTRACT The advance of franchising represents a bet of business sectors for a greater flexibilization of the commercial relationship, in which the leading brands are relieved of the costs of employment management while increasing their income from the licensing of their intangible assets. What are the main characteristics of franchising as a Technical and Business Management Model (MTGE)? What are the main contractual characteristics of this commercial relationship? Does it have an impact on the labor and organizational conditions of workers? The aim of this article is to answer these questions by presenting basic aspects of the franchising phenomenon in the commerce sector, from the perspective of labor sociology, laying the foundations for future research. Thus, using data from the survey of franchises carried out within PICT 03138 in the City of Buenos Aires-Mar del Plata and reports from sectorial chambers, we investigate franchises in Argentina in 2023, framed as a component of the MTGE of growing implementation in the commerce sector.

Abstract The COVID-19 pandemic caused the stoppage of the movement of people globally, a situation that especially affected tourism as an economic activity. This article addresses the impact of the closure of the Peruvian-Chilean border during the COVID-19 pandemic on the hotel and gastronomic sector of Tacna. Through a qualitative methodology that included a bibliographic review, economic data analysis, and semi-structured interviews with hotel and restaurant owners and managers, we investigated the problems they had to face during the pandemic and the strategies to overcome them. The findings indicate that until March 2020 both items experienced strong growth within the framework of cross-border practices from Chileans to Tacna, within which enjoying Peruvian food was one of the main attractions. The pandemic forced small hotels and restaurants to deploy strategies such as layoffs and the provision of family labor to overcome the crisis and convert to delivery food. The largest and most formalized companies accessed subsidies and support from the state and in other cases, the reconversion was hand in hand with agreements with mining companies to house workers while the health emergency lasted.

Resumen La pandemia de COVID-19 produjo la detención de los desplazamientos de personas a nivel global, situación que afectó especialmente al turismo como actividad económica. Este artículo aborda el impacto que produjo el cierre de la frontera peruano-chilena durante la pandemia de COVID-19, en el rubro hotelero y gastronómico de Tacna. A través de una metodología cualitativa que incluyó revisión bibliográfica, análisis de datos económicos y entrevistas semiestructuradas a dueños y administradores de hoteles y restaurantes, indagamos los problemas que debieron afrontar durante la pandemia y las estrategias para superarlos. Los hallazgos indican que hasta marzo del 2020, ambos rubros experimentaron un fuerte crecimiento en el marco de prácticas transfronterizas de chilenos a Tacna, dentro de los cuales, disfrutar de la comida peruana era uno de los principales atractivos. La pandemia obligó a los hoteles y restaurantes pequeños a desplegar estrategias como el despido y la provisión de mano de obra familiar para superar la crisis y reconvertirse a la comida por entregas o delivery. Las empresas más grandes y con mayor formalización accedieron a subsidios y apoyos del Estado y en otros casos, la reconversión fue de la mano de convenios con empresas mineras para alojar a trabajadores mientras duró la emergencia sanitaria.

Resumen La eficiencia técnica es una herramienta económica utilizada para determinar el uso de los recursos empresariales para mejorar su capacidad productiva. El objetivo fue establecer la relación existente entre los factores de la producción y la eficiencia técnica. La metodología para el análisis de la información obtenida se utilizó el análisis envolvente de datos (DEA) apoyado en los indicies de localización y de urbanización. Como resultados se evidenció que el rendimiento constante (CRS) más alto se ubica en el año 2016 y llega a 0,77046 y, el rendimiento variable (VRS) más representativo se presenta en el año 2018 con 0,97901. El índice de localización promedio es de 27,8402. En última instancia a través de un modelo econométrico se obtiene la relación directa entre las variables, para obtener un soporte más concreto en los resultados de la investigación. En conclusión, todas las empresas se ubican en la provincia de Pichicha exclusivamente y la eficiencia técnica tiene una relación directa con el capital incurrido (Ci) y la materia prima (Mp) además de los índices de localización y urbanización.

Abstract Technical efficiency is an economic tool used to determine the use of business resources to improve their productive capacity. The objective was to establish the relationship between production factors and technical efficiency. The methodology for the analysis of the information obtained was the data envelopment analysis (DEA) supported by the location and urbanization indexes. As results, it was evidenced that the highest constant return (CRS) is in the year 2016 and reaches 0.77046 and, the most representative variable return (VRS) is presented in the year 2018 with 0.97901. The average location index is 27.8402. Ultimately, through an econometric model, the direct relationship between the variables is obtained, to obtain a more concrete support in the results of the investigation. In conclusion, all the companies are in the province of Pichincha exclusively and technical efficiency has a direct relationship with the capital incurred (Ci) and the raw material (Mp) in addition to the location and urbanization indices.