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 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 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 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

Abstract In this article, the business diagnosis is addressed through a case study focused on Bioeko. The problem context is centered on the need to understand the factors affecting the achievement of an organization's strategic objectives. The aim of the article is to conduct a comprehensive analysis of Bioeko, using an organizational diagnostic tool. The methodology adopted was based on a descriptive and inductive approach backed by a qualitative analysis. An organizational diagnostic tool was developed in Excel that allows the assessment of the organization in five key areas: strategy, finance, marketing, operations, and human resource management. This tool is complemented with specific automatic questionnaires and is based on various dimensions of analysis to evaluate and improve key areas of the company, including the current situation, forecasts, general diagnosis, and results. The study revealed that, despite having strengths in human capital management, Bioeko needs to improve its coordination, marketing, and financial administration to boost its competitiveness. In conclusion, it is argued that the implementation of diagnostic tools will drive continuous improvements in SMEs, promoting innovation and learning through a collaborative working environment. These efforts are fundamental for the growth and sustainable success of small and medium-sized enterprises.

Resumen En este artículo, se aborda el diagnóstico empresarial a través de un estudio de caso centrado en Bioeko. El contexto del problema se centra en la necesidad de comprender los factores que afectan al logro de los objetivos estratégicos de una organización. El objetivo del artículo es realizar un análisis exhaustivo de Bioeko, utilizando una herramienta de diagnóstico organizacional. La metodología adoptada se basó en un enfoque descriptivo e inductivo respaldado por un análisis cualitativo. Se desarrolló una herramienta de diagnóstico organizacional en Excel que permite evaluar la organización en cinco áreas clave: estrategia, finanzas, marketing, operaciones y gestión de recursos humanos. Esta herramienta se complementa con cuestionarios específicos automáticos y se basa en diversas dimensiones de análisis para evaluar y mejorar áreas clave de la empresa, incluyendo la situación actual, previsiones, diagnóstico general y resultados. El estudio reveló que, a pesar de contar con fortalezas en la gestión del capital humano, Bioeko necesita mejorar su coordinación, marketing y administración financiera para impulsar su competitividad. En conclusión, se sostiene que la implementación de herramientas de diagnóstico impulsará mejoras constantes en las Mipymes, fomentando la innovación y el aprendizaje a través de un entorno laboral colaborativo. Estos esfuerzos son fundamentales para el crecimiento y el éxito sostenible de las pequeñas y medianas empresas.

Abstract Considering the changes and uncertainties of the current environment that affect management in organizations, the use of qualitative methods in business research facilitates the study of organizational phenomena from a different perspective while acknowledging their complexity. The objective of this special issue is to offer greater exposure to empirical studies that thoroughly employ qualitative methods to solving business and management problems. We have attempted to showcase how diverse qualitative methodologies, from classic case-based strategies to more novel ones such as action research, provide new visions for approaching the study of organizational realities. Also, we have briefly reflected on the application of new tools as visual techniques or AI to business and management research. Therefore, this special issue offers five papers that, from different methodological perspectives and content, seek to contribute to this objective. We hope that this special issue represents a significant advancement in the visibility and appreciation of qualitative methods within the field of business and management research.

Resumen Considerando los cambios e incertidumbres del entorno actual que afectan a la dirección de las organizaciones, la utilización de métodos cualitativos en la investigación relacionada con la empresa permite estudiar este fenómeno desde una perspectiva diferente y en toda su complejidad. En este sentido, el objetivo de este número especial ha sido ofrecer una mayor exposición de los estudios empíricos que emplean con profundidad los métodos cualitativos para resolver problemas de investigación en el campo de los negocios y la dirección de empresas. Hemos tratado de mostrar cómo diversas metodologías cualitativas, desde estrategias clásicas como los estudios de casos hasta más novedosas como la investigación acción, aportan nuevas visiones sobre cómo abordar el estudio de realidades organizativas. También, hemos hecho una breve reflexión sobre la aplicación de nuevas herramientas como las técnicas visuales o la IA a la investigación en el área de los negocios y la dirección de la empresa. Así, este número especial ofrece cinco artículos que, desde diferentes perspectivas metodológicas y contenidos, tratan de contribuir a este objetivo. Esperamos que este número especial represente un avance significativo en la visibilidad y valoración de los métodos cualitativos dentro del campo de la investigación de los negocios y la dirección de la empresa.

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.

Abstract There are multiple approaches to examining 'gender in organisations,' each exhibiting diversity and originating from various fields and ideological frameworks. Mainstream literature on 'gender in organisations' focuses on gender-based differences within the organisation-emphasizing concepts like glass ceilings, sticky floors, and variations in management practices between men and women-to shed light on discriminatory practices against women. However, this perspective, which views organisations as gender-neutral spaces, overlooks concealed mechanisms that perpetuate patriarchal social structures. These mechanisms not only act as obstacles to equal job opportunities but also create environments marked by inequality, discrimination, and violence, mirroring societal-level issues. To address these shortcomings, the article adopts an approach from Feminist Action Research methods, highlighting its ability to challenge power dynamics and facilitate inclusive decision-making processes, revealing its influence on transformation at organisational, personal, and social levels. To illustrate the benefits from Feminist Action Research, this article explains the research process conducted at Alternative and Solidarity Economy Network of the Valencian Country (XEAS País Valencià, using its Valencian acronym) over 14 months. During this period a feminist organisational change process was implemented to reflect upon and transition towards a more liveable organisation. Various qualitative techniques, such as semi-structured interviews, participatory workshops, participant observation, and document review, were combined to conduct this study. The lessons learned from this study can inspire future similar studies in the Management field, with an aspiration to address gender discrimination issues more in-depth.

Resumen Existen múltiples enfoques para examinar el "género en las organizaciones", cada uno mostrando diversidad y originándose en diversos campos y marcos ideológicos. La literatura convencional sobre "género en las organizaciones" se centra en las diferencias basadas en el género dentro de la organización, destacando conceptos como techos de cristal, suelos pegajosos y variaciones en las prácticas de gestión entre hombres y mujeres, para arrojar luz sobre las prácticas discriminatorias contra las mujeres. Sin embargo, esta perspectiva, que considera a las organizaciones como espacios neutrales en cuanto al género, pasa por alto mecanismos ocultos que perpetúan estructuras sociales patriarcales. Estos mecanismos no solo actúan como obstáculos para la igualdad de oportunidades laborales, sino que también crean entornos marcados por la desigualdad, la discriminación y la violencia, reflejando problemas a nivel social. Para abordar estas deficiencias, el artículo adopta un enfoque basado en métodos de Investigación Acción Feminista, destacando su capacidad para desafiar las dinámicas de poder y facilitar procesos de toma de decisiones inclusivos, revelando su influencia en la transformación a nivel organizacional, personal y social. Para ilustrar los beneficios de la Investigación Acción Feminista, este artículo explica el proceso de investigación llevado a cabo en la Red de Economía Alternativa y Solidaria del País Valenciano (XEAS País Valencià, usando su acrónimo en valenciano) durante 14 meses. Durante este período, se implementó un proceso de cambio organizacional feminista para reflexionar y transitar hacia una organización más habitable. Se combinaron diversas técnicas cualitativas, como entrevistas semiestructuradas, talleres participativos, observación participante y revisión de documentos, para llevar a cabo este estudio. Las lecciones aprendidas de este estudio pueden inspirar futuros estudios similares en el campo de la Gestión, con la aspiración de abordar más a fondo los problemas de discriminación de género.

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.

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 investigación tiene como objetivo la elaboración de un modelo agrometeorológico de pronóstico del rendimiento agrícola azucarero. Se tomaron los rendimientos por cepas y totales, área de cada cepa y total, y edad de la plantación de 13 Unidades Empresariales de Base de las provincias Cienfuegos, Sancti Spíritus y Ciego de Ávila en el período 1980-2015; así como, registros mensuales de precipitación, temperatura media y evapotranspiración de siete estaciones meteorológicas. Se calculó el Índice Potencial Productivo según la fase fenológica en la que se encuentre para comprobar su grado de efectividad. Para el procesamiento estadístico se utilizó el tabulador Excel, STATISTICA versión 8.0.5 y el módulo matemático SciPy. La efectividad de las estimaciones de rendimiento agrícola obtenidas con el modelo presentado para las zafras 2011 - 2015, se comparó usando el coeficiente de determinación R2, analizando la relación establecida entre las variables regresoras y el predictando. El modelo de regresión lineal múltiple permite realizar pronósticos de rendimiento agrícola con precisión y ajuste, en dependencia de los escenarios comerciales concretos de la producción cañera del país. La provincia Ciego de Ávila revela, de las tres en estudio, el mayor grado de efectividad en la estimación del rendimiento agrícola de la caña de azúcar.

Abstract The objective of the research is the development of an agrometeorological model for forecasting sugar agricultural yield. The yields by strains and totals, area of each strain and total, and age of the plantation were taken from 13 Management Business Units in the Cienfuegos, Sancti Spíritus and Ciego de Ávila provinces in the period 1980-2015; as well as monthly records of precipitation, average temperature and evapotranspiration from seven meteorological stations. The Productive Potential Index was calculated according to the phenological phase in which it is found to verify its degree of effectiveness. For statistical processing, the Excel tabulator, STATISTICA version 8.0.5 and the SciPy mathematical module were used. The effectiveness of the agricultural yield estimates obtained with the model presented for the 2011 - 2015 harvests was compared using the coefficient of determination R2, analyzing the relationship established between the regressor variables and the predictand. The multiple linear regression model allows agricultural performance forecasts to be made with precision and adjustment, depending on the specific commercial scenarios of the country's sugarcane production. The province of Ciego de Ávila reveals, of the three under study, the highest degree of effectiveness in estimating the agricultural yield of sugar cane.

Hierdie sewe-jaar longitudinale opvoedingstudie evalueer drie akademiese afleweringsmodusse vir deeltydse MBA-studente in hul Bemarkingsbestuursmodule, naamlik vol kontak (20172019), vol aanlyn tydens COVID-19 se harde inperking (2020-2021 en die daaropvolgende gemengde modus (2022-2023). Die studie het ten doel om te bepaal of die afleweringsmodus studente se akademiese prestasie beduidend beïnvloed. Die eenrigting-variansie-analise (EVA) het beduidende verskille tussen die afleweringsmodusse vir individuele opdragte (normatiewe assessering) en groepgevallestudies (summatiewe assessering) geïdentifiseer. Daar was ook betekenisvolle verskille tussen die akademiese prestasie ten opsigte van die finale saamgestelde portefeulje van kennis (wat as eksamen dien). Hierdie portefeulje bestaan uit 'n prakties-toegepaste bemarkingsplan. Die post-hoc toetse het getoon dat studente aansienlik beter gevaar het tydens die gemengde afleweringsmodus in individuele opdragte, terwyl die volledige aanlyn modus laer punte vir die groepgevallestudies gehad het. Beide die gemengde en volledige kontakmodusse het beduidende opeenvolgende verbetering vir die groepgevallestudies getoon, wat in elke gevallestudie verbetering getoon het namate die semester gevorder het. Dit verskil van volledige aanlyn onderrig. Die gemengde modus het ook aansienlik beter gevaar in die eksamen- en finale modulepunte en het selfs beter gevaar as volkontakklasse.

The COVID-19 pandemic significantly transformed the tertiary education landscape. Traditional contact universities were forced abruptly to adopt a full-distance education mode, a situation neither the students nor lecturers were prepared for. Many lectures and teaching activities were developed on the fly as universities struggled to roll out the needed support in double-time for lecturers and students. This new normal for education required integrating technology, advanced communication software, revised assessment techniques, and recognising the need for flexible and adaptable approaches to teaching and learning. Students also evolved and gained technological proficiency, adaptability, time management, soft skills, social media proficiency, and an awareness of health and well-being. Albeit uncertain in redefining the new normal, universities continue to provide quality education. However, exactly how university education should be delivered to a new breed of students in a new business environment is a challenge. This is even more so in the case of executive MBA students. After the hard lockdown and restrictions were lifted on 21 September 2020, the North-West University Business School started to explore other modes of academic content delivery. Reinstating a full contact delivery mode was not an option because of remaining restrictions. High technological investment, online-educated lecturers and students, and benefits and developments during online learning now form a new normal for the Business School. Which teaching method, or rather, which mode of delivery, is the most relevant and adequate? Should the MBA lectures return to the historic full-contact delivery mode, stick with the newly established full online mode, or attempt to integrate the benefits of both into a hybrid mode of delivering business education to a new breed of technology-savvy students? This study, therefore, examines the academic performance of the different delivery modes by comparing data of Executive MBA Marketing management students at the NWU Business School in South Africa. The study examines the academic performance of these students from 2017 up to 2023. The panel database consists of Executive MBA students'marks for the module in Marketing Management from 2017 up to 2023. The database contains marks for individual assignments, groupwork case studies, final individual- and groupwork marks, exam marks and the final module mark. The final assessment is a portfolio of evidence comprising a detailed marketing plan for a product, service, or organisation of choice. The mode of delivery served as the dependent variable, while the independent variables comprised the marks for each assignment (groupwork, individual and portfolio of evidence). Three delivery modes were compared, namely full-contact (2017-2019), full-online (2020-2021), and the post-pandemic hybrid mode currently in effect (2022-2023). The data comprised 630 cases. However, the analysis of variance (ANOVA) used 532 cases to compare the different groupwork assignments (230 full-contact students, 159 full-online students, and 143 hybrid students). Cronbach's alpha coefficient measured the data's reliability, and one-way ANOVA determined significant differences (p<.05) between the academic performance of the three delivery modes. The analysis confirmed that significant differences exist between the modes of delivery for individual assignments, group case studies and exams (p<.05). The Tukey ab post-hoc tests showed that students performed significantly better during the hybrid delivery mode in individual assignments (69.2%) than full contact (63.8%). Regarding the individual assignment, the full online (63.8%) and full contact (63.7%) delivery modes perform significantly worse than the hybrid (69.2%) delivery mode. Regarding the first group case study (Group Assignment 1), full online performs (67.3%) significantly worse than hybrid (71.1%) and full contact (73.6%) delivery modes. There is no significant difference between the hybrid and full contact delivery modes. In the second, third, and fourth group case studies (Group Assignments 2, 3 & 4), the hybrid delivery mode (82.37%, 75.4%, 82.7%) outperforms the full contact (75.4, 80.1%, 86.6%) and full-online (71.4%, 71.4%, 67.8%) modes. The hybrid delivery mode, therefore, proves to be more conducive towards academic performance in group work. Finally, in considering the final module mark, the hybrid delivery mode (71.0%) is significantly higher than the other two delivery modes. However, there is no significant difference between full online (67.5%) and full-contact (67.2%) delivery modes regarding the final module mark. Nevertheless, it is noteworthy that the better performance in the final module marks is a function of the groupwork where the students analysed case studies together. There are no significant differences in the exam marks between the delivery modes, so better academic performance in the hybrid mode of delivery where groupwork is concerned culminates in the better module mark. Based on the findings, it is evident that the hybrid mode of delivery results in the best academic performance. This observation is based on three reasons, namely 1) students performed better in both the normative and summative assessments during hybrid tuition; 2) there is continuous progressive learning throughout the semester regarding the group case studies (summative assessment). They learn to improve and hone their skills to analyse better and apply business solutions to real-life problems experienced by organisations. This is based on students' improving marks in the group case studies as they become more proficient in analysing and answering the applied case studies because they learn from each case study; and 3) the students perform better academically in their normative assessments and earn higher final module marks (partially due to reason 2). It is concluded that the hybrid delivery mode facilitates the academic performance of post-pandemic executive MBA Marketing management students. JEL KODES: I23, I21, M30

Resumen El presente estudio examina la forma en que algunas empresas responden al daño reputacional causado por una crisis. A través del análisis cualitativo de una compañía colombiana de medicina natural enfrentando un evento disruptivo que amenazaba su producto insignia y negocio, el estudio de caso explora la respuesta de la empresa ante sospechas mediáticas de manipulación de un producto fitoterapéutico. Los hallazgos revelan inconsistencias significativas en las respuestas organizacionales de la empresa, así como las repercusiones de dichas inconsistencias en los stakeholders y la industria. Este estudio arroja luz sobre el uso estratégico de respuestas desvinculadas de la realidad en escenarios de crisis para proteger la reputación. Además, destaca que la empresa analizada se apartó de las estrategias establecidas en teoría para la gestión de crisis. La empresa no empleó la estrategia consistente en ‘tomar la iniciativa’ al no revelar proactivamente la crisis. Además, priorizó respuestas instrumentales sobre consideraciones normativas o éticas. El análisis de las desviaciones identificadas de los principios establecidos de gestión de crisis resalta aún más la importancia de los hallazgos de este trabajo y sus implicaciones teóricas y prácticas para el desarrollo de estrategias de comunicación de crisis más efectivas basadas en la búsqueda de la verdad.

Abstract This study examines how businesses respond to reputational damage caused by reputation crises. Drawing on the qualitative analysis of a Colombian natural medicine company facing a disruptive event that threatened its flagship product and business, the case study explores the company’s response to media suspicions of tampering with a phytotherapeutic product. The findings reveal significant inconsistencies in the firm’s organizational responses and their repercussions on stakeholders and the industry. This study sheds light on the strategic use of responses detached from reality in crisis scenarios to protect reputation. In addition, the study highlights that the analyzed company deviated from established crisis management strategies outlined in theory. The company did not implement the ‘steal the thunder’ approach, as it failed to proactively disclose the crisis. Moreover, the company prioritized instrumental responses over normative or ethical considerations. The analysis of the identified deviations from established crisis management principles further emphasizes the importance of the work’s findings and their theoretical and practical implications for developing more effective crisis communication strategies grounded in truth-seeking.

Resumen La alta demanda laboral impuesta por la naturaleza del emprendimiento puede resultar abrumadora. Los trabajadores autónomos suelen asumir múltiples roles, desde la gestión financiera hasta las operaciones diarias, en un entorno empresarial no siempre favorable. Esta acumulación de responsabilidades, además de un desafío práctico, impacta de manera significativa la capacidad de los emprendedores para manejar eficazmente el estrés. Desde esta perspectiva, el estudio tiene como objetivo analizar implicaciones de factores internos y externos que influyen en las manifestaciones de estrés de los trabajadores autónomos, fundadores de pequeñas empresas en la provincia Manabí, Ecuador. Utilizando una metodología cuantitativa y aplicando regresión logística, los resultados revelan una significativa afectación en los niveles de estrés de este colectivo, sobre todo, por las deudas adquiridas, las extensas horas laboradas que limitan el ocio y el bienestar familiar y algunos obstáculos de índole externo como el acceso a la financiación, regulaciones aduaneras y comerciales, la competencia, la ausencia de demanda y la incertidumbre económica. Este estudio no solo proporciona una visión profunda de las experiencias de estrés de los trabajadores autónomos, sino que también destaca la necesidad urgente de políticas específicas que aborden estos desafíos y fomenten un entorno empresarial más saludable.

Abstract The high labor demand imposed by the nature of the venture can be overwhelming. Freelancers often take on multiple roles, from financial management to daily operations, in a business environment that is not always favorable. This accumulation of responsibilities, in addition to being a practical challenge, significantly impacts entrepreneurs' ability to effectively manage stress. From this perspective, the study aims to analyze the implications of internal and external factors that influence the manifestations of stress of self-employed workers, founders of small businesses in the province of Manabí, Ecuador. Using a quantitative methodology and applying logistic regression, the results reveal a significant impact on the stress levels of this group, especially due to the debts acquired, the long hours worked that limit leisure and family well-being, and some external obstacles. such as access to financing, customs and trade regulations, competition, lack of demand and economic uncertainty. This study not only provides deep insight into the stress experiences of freelancers, but also highlights the urgent need for targeted policies that address these challenges and foster a healthier business environment.

ABSTRACT As a result of the COVID 19 pandemic, a set of modifications were implemented in the way it was taught. Higher education institutions in Chile were not immune to this phenomenon, and to this scenario was added a set of trends that had already been raising the need to review didactics, in terms of what and how it is taught. Different initiatives led to the development and implementation of didactic strategies that sought to solve the challenges faced by the educational system. Even though innumerable articles referring to the implementation of these didactic innovations have appeared, the evidence regarding the impact of their adaptations remains scarce. The objective of this research is to evaluate the impact of the use of the Case Method on the academic performance of the students of the calculus subject of the Business Administration Engineering degree at a Chilean higher education institution in an online context. through a difference-in-differences model using control groups generated with the Propensity Score Matching technique. The results show a positive and statistically significant effect on student grades.

RESUMEN Producto de la pandemia de COVID 19 se implementaron un conjunto de modificaciones en la forma cómo se enseñaba. Las instituciones de educación superior en Chile no estuvieron ajenas a ese fenómeno, y a este escenario se sumó un conjunto de tendencias que ya venían planteando la necesidad de revisar la didáctica, en cuánto al qué y al cómo se enseña. Diferentes iniciativas llevaron al desarrollo e implementación de estrategias didácticas que buscaron resolver los desafíos que enfrentaba el sistema educativo. Aun cuando han surgido innumerables artículos referidos a la implementación de estas innovaciones didácticas, la evidencia respecto del impacto de sus adaptaciones permanece escasa. El objetivo de la presente investigación es evaluar el impacto del uso del Método del Caso en el rendimiento académico de los estudiantes de los estudiantes de la asignatura de cálculo de la carrera Ingeniería en Administración de Empresas de una institución de educación superior chilena en un contexto online mediante un modelo de diferencias en diferencias usando grupos de control generados con la técnica de Propensity Score Matching. Los resultados muestran un efecto positivo y estadísticamente significativo en las calificaciones de los estudiantes.